Skip to content
Back to announcement

AnnualReport2025-BNBR-att1.pdf

Other Text extracted BNBR

Source file signed link, expires in 15 minutes

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

Extracted text 612

Page 1
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




FORWARD >
MOMENTUM




                                                                                           PT BAKRIE & BROTHERS TBK
                                                                                           LAPORAN TAHUNAN
                                                                                           TERINTEGRASI 2025
                                                                                           INTEGRATED ANNUAL REPORT 2025


                                                                                                                                             A
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 2
    FORWARD MOMENTUM
    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




    SANGKALAN DAN BATASAN TANGGUNG JAWAB:                                                   DISCLAIMER:
    Laporan ini berisi pernyataan-pernyataan yang dapat dianggap sebagai pandangan          This report contains certain statements that may be considered “forward-looking
    masa depan (forward looking statements) sehingga hasil-hasil nyata Perseroan,           statements”, the Company’s actual results, performance or achievements
    pelaksanaan atau pencapaian-pencapaiannya dapat berbeda dari hasil yang                 could differ materially from those projected in the forward-looking statements
    diperoleh melalui pandangan masa depan (forward looking statements) yang                as a result, among other factors, of changes in general, national or regional
    antara lain merupakan hasil dari perubahan-perubahan ekonomi dan politik baik           economic and political conditions, changes in foreign exchange rates, changes
    nasional maupun regional, perubahan nilai tukar valuta asing, perubahan harga dan       in the prices and supply and demand on the commodity markets, changes in
    permintaan dan penawaran pasar komoditas, perubahan kompetisi perusahaan,               the size and nature of the Company’s competition, changes in legislation or
    perubahan undang-undang atau peraturan dan prinsip-prinsip akuntansi, kebijakan-        regulations and accounting principles, policies and guidelines and changes
    kebijakan dan pedoman-pedoman serta perubahan-perubahan asumsi-asumsi yang              in the assumptions used in making such forward-looking statements.
    digunakan dalam membuat pandangan masa depan (forward looking statements).
                                                                                            THIS ANNUAL REPORT WILL USE THE NAME “BNBR “ OR “COMPANY” AS REFERENCE
    DALAM LAPORAN TAHUNAN INI NAMA PERUSAHAAN PT BAKRIE &                                   OF PERUSAHAAN OR PERSEROAN (PERSERO) PT BAKRIE & BROTHERS TBK.
    BROTHERS TBK SELANJUTNYA DISEBUTKAN JUGA SEBAGAI “BNBR”,                                For more information please visit www.bakrie-brothers.com
    “BAKRIE & BROTHERS”, “PERUSAHAAN” ATAU “PERSEROAN”.
    Untuk informasi lebih lanjut mohon kunjungi www.bakrie-brothers.com




B
                        Profil Perusahaan                   Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                        Corporate Profile                   Main Highlights             Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                                & the Board of Directors
Page 3
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




FORWARD >
MOMENTUM




                                                                                           PT BAKRIE & BROTHERS TBK
                                                                                           LAPORAN TAHUNAN
                                                                                           TERINTEGRASI 2025
                                                                                           INTEGRATED ANNUAL REPORT 2025


                                                                                                                                             1
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 4
    FORWARD MOMENTUM
    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




    DAFTAR ISI
    TABLE OF CONTENTS




     PROFIL PERUSAHAAN                                              7           IKHTISAR UTAMA                                                   39
     CORPORATE PROFILE                                                          MAIN HIGHLIGHTS
     Identitas Perusahaan                                                       Ikhtisar Keuangan
                                                                    10                                                                             40
     Corporate Identity                                                         Financial Highlights
     Sekilas Bakrie & Brothers                                                  Ikhtisar Saham
                                                                    10                                                                                 41
     PT Bakrie & Brothers Tbk at a Glance                                       Share Highlights
     Delapan Dekade Perjalanan Bisnis                                           Ikhtisar Kinerja Keberlanjutan BNBR 2025
                                                                    11                                                                                 43
     Eight Decades of Business Venture                                          Overview of Sustainability Aspects 2025
     Visi & Misi Perusahaan                                                     Komposisi Kepemilikan Saham
                                                                    14                                                                                 45
     Corporate Vision & Mission                                                 Shareholders Composition
     Filosofi & Nilai Perusahaan - Piagam Bakrie                                Kronologi Pencatatan Saham
                                                                    14                                                                                 47
     Corporate Values & Philosophy                                              Listing of Shares Chronology
     Trimatra Bakrie                                                15          Penghargaan & Sertifikasi
                                                                                                                                                       49
                                                                                Awards & Certifications
     Logo Perusahaan
                                                                    17          Peristiwa Penting
     Company Logo                                                                                                                                  80
                                                                                Event Highlights
     Struktur Organisasi PT Bakrie & Brothers Tbk
                                                                    18
     PT Bakrie & Brothers Tbk Organization Structure
     Struktur Grup Perusahaan
                                                                   20
     Corporate Group Structure
     Daftar Entitas Anak
                                                                   22
     List of Subsidiaries
     Keanggotaan Asosiasi dan Inisiatif Eksternal
                                                                   27
     Association Membership and External Initiative
     Peta Distribusi Produk & Jasa
                                                                   28
     Map of Product & Services Distribution

                                                                                LAPORAN DEWAN
     TENTANG LAPORAN INI                                                        KOMISARIS & DIREKSI                                              93
     ABOUT THIS REPORT
                                                                   30           REPORT FROM THE BOC & BOD
     Standar Pelaporan                                                          Laporan Dewan Komisaris
                                                                   32                                                                                  94
     Report Standards                                                           Report from the BOC
     Memastikan Kredibilitas Laporan                                            Profil Dewan Komisaris
                                                                   32                                                                             102
     Report Credibility                                                         Board of Commissioners Profile
     Menentukan Materialitas                                                    Laporan Direksi
                                                                   32                                                                              115
     Defining Materiality                                                       Report from the BOD
     Pelibatan Pemangku Kepentingan                                             Profil Direksi
                                                                   35                                                                              134
     Stakeholders Engagement                                                    Board of Directors Profile
     Ruang Lingkup, Batasan Pelaporan                                           Pernyataan Tanggung Jawab
     dan Pelaporan Data                                            38           Atas Laporan Tahunan
     Scope, Boundary and Data Reporting                                         Terintegrasi 2025                                                 148
                                                                                Statement of Responsibility for 2025
     Informasi Lebih Lanjut dan Umpan Balik                                     Integrated Annual Report
                                                                   38
     Further Information and Feedback




2
                    Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                    Corporate Profile            Main Highlights         Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 5
                                                                                                              FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




ANALISIS DAN
PEMBAHASAN
MANAJEMEN                                                   151
MANAGEMENT’S
DISCUSSION & ANALYSIS
Tinjauan Operasi Per Segmen Usaha                                               Informasi Material Mengenai investasi, Ekspansi,
                                                              152               Divestasi, Penggabungan/Peleburan Usaha,
Operating Review per Business Segment
                                                                                Akuisisi Atau Restrukturisasi Hutang/Modal
Uraian Atas Kinerja Keuangan Perusahaan                                                                                                     182
                                                              159               Material Information on Investment,
Review of Financial Performance                                                 Expansion, Divestment, Merger, Acquisition
Kemampuan Membayar Pinjaman                                                     or Debt/Capital Restructuring
dan Kolektabilitas Piutang                                                      Informasi Transaksi Material yang Mengandung
                                                              169
Liabilities Servicing and                                                       Information on Material Transaction
Receivables Collectability                                                                                                                  182
                                                                                which Contains Conflict of Interest
Struktur Modal dan Kebijakan Struktur Modal                                     and/or Affiliate Transaction
                                                              170
Capital Structure and Capital Structure Policy                                  Pihak Berelasi
                                                                                                                                            182
Ikatan Material Untuk Investasi Barang Modal                                    Related Parties
                                                               171
Material Commitment for Capital Investment                                      Perubahan Peraturan Perundang-undangan
                                                                                                                                            185
Investasi Barang Modal                                                          Changes of Regulations
                                                               171
Capital Goods Investment                                                        Perubahan Kebijakan Akuntansi
                                                                                                                                            187
Target Perusahaan Dibandingkan                                                  Changes of Accounting Policy
Realisasi Tahun 2025                                                            Peningkatan yang Material Dikaitkan dengan
                                                              172
2025 Company’s Target Compared                                                  Jumlah Barang Yang Dijual/Barang Baru
to Actual Performance                                                                                                                       187
                                                                                Material Increases Related to Sales
Informasi dan Fakta Material yang Terjadi                                       Volume / New Products
Setelah Tanggal Laporan Akuntan
                                                              174
Material Event and Information Subsequent
to the Accountant’s Reporting Date
Prospek Usaha Perusahaan
                                                              174
Company’s Business Prospect
Pemasaran Produk dan Jasa Perusahaan
Marketing of Company’s Product and Service
                                                              180               PENGELOLAAN SUMBER
Kebijakan Dividen
                                                                                DAYA MANUSIA                                               189
                                                              180               HUMAN CAPITAL MANAGEMENT
Dividend Policy
Program Kepemilikan Saham Oleh                                                  Pengkajian dan Pengembangan Organisasi
                                                                                                                                            192
Karyawan Dan/Atau Manajemen                                                     Organizational Review and Development
yang Dilakukan Perusahaan
                                                              181               Manajemen Kinerja
Employee Share Ownership Program                                                                                                            192
/ Management Share Ownership                                                    Performance Management
Program (ESOP/MSOP)                                                             Kebijakan Pengelolaan SDM
                                                                                                                                            193
Realisasi Penggunaan Dana Hasil                                                 Human Capital Management Policies
Penawaran Umum Perdana                                        181               Komposisi Sumber Daya Manusia
Realization of Initial Public Offering (IPO) Funds                                                                                          196
                                                                                Company Human Resources Composition
                                                                                Pengembangan Kompetensi Karyawan
                                                                                                                                           200
                                                                                HC Talent Development
                                                                                Program dan Biaya Pelatihan SDM
                                                                                                                                            201
                                                                                HC Training Programs and Costs
                                                                                Kesejahteraan Karyawan
                                                                                                                                            207
                                                                                Employee Prosperity




                                                                                                                                                  3
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 6
    FORWARD MOMENTUM
    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     LAPORAN
     PELAKSANAAN TATA
     KELOLA PERUSAHAAN                                             209
     CORPORATE GOVERNANCE
     IMPLEMENTATION REPORT
     Tujuan dan Komitmen Penerapan                                              Fungsi Organ Pendukung Direksi
                                                                                                                                                  282
     Tata Kelola Perusahaan                                                     Functions Supporting the Board of Directors
                                                                    211
     Objectives and Commitment of Corporate
     Governance Implementation                                                     Sekretaris Perusahaan
                                                                                                                                                  282
                                                                                   Corporate Secretary
     Kerangka Kerja Tata Kelola Perusahaan
                                                                    212            Hubungan Investor
     Governance Guidelines and Structures                                                                                                         294
                                                                                   Investor Relations
     Peta Jalan Tata Kelola Perusahaan
                                                                    216            Komite Etik dan Kepatuhan
     GCG Implementation Road Map                                                                                                                  295
                                                                                   Ethics and Compliance Committee
     Implementasi Praktik GCG
                                                                    218         Sistem Pengendalian Internal
     GCG Practices Implementation                                                                                                                 295
                                                                                Internal Control System
     Aktivitas Kepatuhan
                                                                    219         Audit Internal
     Compliance Activities                                                                                                                        300
                                                                                Internal Audit
     Penerapan Board Manual
                                                                    221         Auditor Eksternal
     Board Manual Implementation                                                                                                                  308
                                                                                External Audit
     Asesmen Penerapan Tata Kelola
     Perusahaan yang Baik (GCG)                                     222         Manajemen Risiko
                                                                                                                                                  309
     GCG Implementation Assessment                                              Risk Management

     Rapat Umum Pemegang Saham                                                  Perkara Penting
                                                                    222                                                                            328
     General Meeting of Shareholders                                            Important Legal Cases

     Dewan Komisaris                                                            Tantangan dalam Implementasi
                                                                    233         Keberlanjutan & ESG                                               329
     Board of Commissioners
                                                                                Challenges in Implementing Sustainability & ESG
     Direksi
                                                                    248         Akses Informasi dan Data Perusahaan
     Board of Directors                                                                                                                           330
                                                                                Access to Company Information and Data
     Fungsi Organ Pendukung Dewan Komisaris
     Functions Supporting the Board                                 261         Pemberian Dana Untuk Kegiatan
     of Commissioners                                                           Sosial dan Politik                                                330
                                                                                Funds Provision for Social and Political Activity
       Sekretaris Dewan Komisaris
                                                                    261         Kode Etik dan Pedoman Perilaku Perusahaan
       The Secretary to the Board of Commissioners                                                                                                 331
                                                                                Corporate Code of Ethics and Code of Conduct
     Komite Penunjang Dewan Komisaris
     The Board of Commissioners                                     263         Pernyataan Budaya Perusahaan
                                                                                                                                                   335
     Supporting Committees                                                      Corporate Culture Statement

       Komite Audit                                                             Sistem Pelaporan Pelanggaran
                                                                    263                                                                           336
       Audit Committee                                                          Whistleblowing System

       Komite Nominasi dan Remunerasi                                           Informasi Bagi Investor
                                                                    269                                                                            344
       Nomination and Remuneration Committee                                    Information for Investors

       Komite Investasi dan Manajemen Risiko                                    Penerapan Pedoman Tata Kelola
                                                                    273         Perusahaan Terbuka OJK
       Investment and Risk Management Committee                                                                                                   364
                                                                                Adaptation to Corporate Governance
       Komite Tata Kelola Perusahaan                                            Guideline of Public Company - OJK
                                                                    277
       Corporate Governance Committee




4
                    Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                    Corporate Profile            Main Highlights          Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 7
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




TANGGUNG JAWAB                                                                 INFORMASI TAMBAHAN                                        411
SOSIAL DAN LINGKUNGAN                                                          ADDITIONAL INFORMATION
                                                           371
SOCIAL AND ENVIRONMENTAL                                                       Alamat Entitas Anak dan Unit Bisnis
                                                                                                                                          412
                                                                               Address of Subsidiaries and Business Units
RESPONSIBILITY
                                                                               Lembaga dan Profesi Penunjang
Visi dan Misi CSR Perseroan                                                    Capital Market Supporting                                  413
                                                             372
Company CSR Vision and Mission                                                 Agency and Profession
Implementasi ISO 26000                                                         Manajemen Senior Bakrie & Brothers
                                                             373                                                                          414
Implementation of ISO 26000                                                    Senior Management of Bakrie & Brothers
Rencana & Pencapaian Corporate                                                 Manajemen Senior Unit Usaha
Social Responsibility 2025                                                                                                                424
                                                             373               Senior Management of Business Unit
Plan & Achievement of Corporate
Social Responsibility 2025                                                     REFERENSI PERATURAN OJK
                                                                               NO.29 TAHUN 2016                                           434
Kegiatan Corporate Social Responsibility                                       OJK RULE NO.29 YEAR 2016 REFERENCE
yang Bersifat Karitatif
                                                             377               REFERENSI SE OJK 16 / 2021 &
Charitable Corporate Social
Responsibility Activities                                                      STANDAR GRI DENGAN REFERENSI
                                                                                                                                          453
                                                                               SE OJK 16 / 2021 REFERENCE & GRI
CSR di Bidang Lingkungan Hidup                                                 STANDARD WITH REFERENCE
                                                             378
CSR in the Environmental Field
CSR di Bidang Ketenagakerjaan,
Kesehatan dan Keselamatan Kerja
                                                             392
CSR in the Field of Labor, Health,
and Occupational Safety
CSR di Bidang Pengembangan
Sosial dan Kemasyarakatan                                    402
CSR in Social and Community Development
CSR Sebagai Tanggung Jawab
kepada Konsumen                                              408
CSR as a Responsibility to the Consumers
                                                                               LAPORAN KEUANGAN                                          459
                                                                               FINANCIAL REPORT




                                                                                                                                                5
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 8
    FORWARD MOMENTUM
    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




6
                    Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                    Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                & the Board of Directors
Page 9
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PROFIL >
PERUSAHAAN
CORPORATE PROFILE




                                                                                                                                             7
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 10
    FORWARD MOMENTUM
    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




    IDENTITAS PERUSAHAAN
    CORPORATE IDENTITY
    [SEOJK C.2][SEOJK C.3] [SEOJK C.4] [GRI 2-1][GRI 2-6][GRI 2-7]




                                        : PT Bakrie & Brothers Tbk
     Nama
                                          (sejak pendiriannya Perusahaan tidak pernah melakukan perubahan nama)
     Name
                                          (since its establishment the Company has never undergo change of name)
     Kode Emiten
                                        : BNBR
     Listing Code
                                        : Aktivitas Perusahaan Holding, aktivitas konsultasi manajemen lainnya, dan
     Kegiatan Usaha                       aktivitas konsultasi bisnis dan broker bisnis.
     Business Activity                    Holding company activities, other management consulting activities,
                                          and business consulting and business brokerage activities.
                                        : Konsultasi, jasa, industri, konstruksi, manufaktur dan infrastruktur serta perdagangan
                                          baik secara langsung maupun tidak langsung melalui anak perusahaan Perseroan, serta
                                          investasi dan/atau divestasi pada perusahaan lain baik dalam bentuk penyertaan saham
                                          atau mengambil bagian maupun pelepasan atas saham perusahaan lain secara langsung
                                          atau tidak langsung atau memberikan pendanaan dan/atau pembiayaan serta dukungan
                                          yang dibutuhkan oleh anak perusahaan atau perusahaan lain dalam melakukan penyertaan
                                          modal atau melakukan kegiatan dalam bidang-bidang usaha di atas selama tidak melanggar
     Bidang Usaha
                                          ketentuan dan peraturan perundang-undangan yang berlaku.
     Line of Business
                                          Consulting, services, industry, construction, manufacturing and infrastructure as well
                                          as trading, either directly or indirectly through the Company’s subsidiaries, as well as
                                          investing and / or divesting in other companies either in the form of equity participation
                                          or taking part or disposing of shares of other companies directly or indirectly or
                                          provide funding and / or financing as well as support needed by a subsidiary or other
                                          company in making capital participation or carrying out activities in the business fields
                                          above as long as it does not violate the prevailing provisions and regulations.
     Alamat
                                        : Bakrie Tower, lantai 35 – 37, Rasuna Epicentrum Jl. H.R Rasuna Said, Jakarta 12940
     Address
     Telepon
                                        : 021 2991 2222
     Telephone
     Faksimili
                                        : 021 2991 2333
     Fax

     Call Center                        : N/A

     Homepage                           : www.bakrie-brothers.com

     Email                              : ir@bakrie.co.id

     Tanggal Berdiri
                                        : 13 Maret 1951
     Establishment Date
     Dasar Hukum Pendirian
                                        : Akta Notaris Sie Khwan Djioe Tanggal 13 Maret 1951 No. 55
     Legal Basis of
                                          Deed of Sie Khwan Djioe dated March 13,1951 No. 55.
     Establishment
     Modal Dasar
                                        : Rp 10.646.540.152.724 (293.715.580.156 saham | shares)
     Authorized Capital
     Modal Disetor
                                        : Rp 4.764.177.722.771 (173.416.832.509 saham | shares)
     Paid- In Capital
     NPWP
                                        : 01.000.913.2-054.000
     Tax Registration Number
     Nomor Induk Berusaha
                                        : 0220302742076
     Single Business Number




8
                    Profil Perusahaan               Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                    Corporate Profile               Main Highlights       Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 11
                                                                                                             FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Wilayah Kerja
                                  : Seluruh Wilayah Indonesia
Operational Area
                                    Throughout the Indonesian region
[SEOJK C.3]
Jumlah Karyawan
                                  : 3.200 orang | employees
Number of Employees
                                  : - Port Fraser International Ltd                                                                    26,01%
                                    - Fountain City Investment Ltd                                                                      22,17%
Pemegang Saham                      - UOB Kay Hian Pte Ltd                                                                               8,47%
Shareholders                        - Eurofa Capital Investment Inc                                                                      6,76%
[SEOJK C.3]                         - Levoca Enterprise Ltd                                                                             5,32%
                                    - PT Biofuel Indo Sumatra                                                                            1,29%
                                    - PUBLIK (kurang dari 5%) | PUBLIC (less than 5%)                                                  29,98%
Bursa Efek                        : Bursa Efek Indonesia, tercatat sejak tanggal 28 Agustus 1989.
Stock Exchange                      Indonesia Stock Exchange, listed since August 28, 1989.
                                  : Berdasarkan Kep-16/MEN/2001 tentang tata cara Pencatatan Serikat Pekerja/Sertifikat Buruh,
                                    diputuskan bahwa serikat pekerja yang dimiliki BNBR bernama Pimpinan Unit Kerja Serikat
                                    Pekerja Niaga, Bank, Asuransi, dan Jasa PT Bakrie & Brothers Tbk. No : 455/V/P/III/2006
Serikat Karyawan                    tertanggal 2 Maret 2006.
Workers Union                       Based on Kep-16 / MEN / 2001 regarding mechanism of workers Union/Labor Certificate
                                    registration, it is pronounced that workers unions of BNBR is named Pimpinan Unit Serikat
                                    Pekerja Niaga, Bank, Asuransi, dan Jasa PT Bakrie & Brothers
                                    Tbk No: 455 / V / P / III / 2006 dated March 2, 2006.




                                                                                                                                                 9
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 12
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     SEKILAS PT BAKRIE & BROTHERS TBK
     PT BAKRIE & BROTHERS TBK AT A GLANCE




     Perseroan mencatatkan diri di Bursa Efek Jakarta                          The Company registered at the Jakarta Stock
     (sekarang menjadi Bursa Efek Indonesia) pada tahun                        Exchange (now Indonesia Stock Exchange) back
     1989. Pendekatan portofolio investasi BNBR adalah                         in 1989. The investment portfolio approach of
     pada penguasaan bisnis potensial, mengembangkan                           BNBR has been the controlling on potential
     sinergi usaha jangka panjang, serta merancang dan                         businesses and developed inter-business
     mengimplementasikan strategi penciptaan nilai.                            synergy for the long term, as well as designing
                                                                               and implementing value creation strategy.
     Di milenium baru ini, aktivitas usaha BNBR telah
     berkembang meliputi bidang perdagangan umum,                              By the start of the new millenia, BNBR business
     jasa konstruksi, agribisnis, pertambangan batubara,                       activities comprised of general trading, construction,
     minyak & gas bumi serta telekomunikasi; sambil                            agribusiness, coal mining, oil & gas, as well as
     tetap mengembangkan bidang manufaktur yang                                telecommunication business; while still growing
     telah dimulai sejak tahun 50-an seperti pipa                              the manufacturing industries it has started in the
     baja, bahan bangunan dan komponen otomotif.                               1950s – namely steel pipes, building materials as
     Perseroan juga turut berpartisipasi dalam usaha                           well as automotive components. The Company
     pembangunan infrastruktur strategis di sektor                             has also expanded its venture to participate in
     energi dan transportasi. Diversifikasi usaha ini telah                    strategic infrastructure projects in energy and
     membuka peluang bagi Perseroan untuk turut                                transportation sectors. This business diversification
     berkontribusi dalam pembangunan nasional.                                 provides opportunities for the Company to
                                                                               contribute to the national development.
     Pada tahun 2014 dan kemudian diperkuat kembali
     pada tahun 2019, melalui anak usaha dan perusahaan                        In 2014 and later reinforced in 2019, through
     afiliasi, Perseroan telah menetapkan strategi dan                         subsidiaries and affiliations, the Company put its
     fokus bisnis pada industri manufaktur, pembangunan                        strategy and business focus on manufacturing,
     infrastruktur dan portofolio investasi sebagai pilar                      infrastructure and investments as its main pillars.
     utama usaha. BNBR menjalankan usahanya dengan                             BNBR runs its business with strong focus on ESG
     fokus kuat terhadap ESG (Environment, Social, and                         (Environment, Social, and Governance) and have
     Governance) dan telah memulai perkembangannya                             started its evolvement into future sustainable
     menuju bisnis masa depan yang berkelanjutan di                            business in the field of renewable energy,
     bidang energi terbarukan, kendaraan listrik, dan                          electric vehicle and 3D-printing construction.
     3D-printing konstruksi. Strategi ini merupakan                            The strategy has become the accurate steps
     langkah tepat untuk memperkuat usaha serta                                to strengthen recurring income business, as
     memperoleh pendapatan secara berkesinambungan,                            well as to respond to wide-open opportunities,
     sekaligus merespon peluang yang terbuka luas dan                          in line with Indonesia’s development plans.
     sejalan dengan rencana pembangunan nasional.
                                                                               BNBR stood with a solid and noble foundation,
     BNBR berdiri dengan landasan yang kokoh dan mulia,                        developed to form a strong investment base and
     berkembang membentuk basis investasi yang kuat dan                        creating sustainable value a proud Indonesian
     menciptakan nilai berkelanjutan sebagai salah satu                        corporation. BNBR is aspired to continue to be
     korporasi terkemuka di Indonesia. BNBR bercita-cita                       a strong company, to serve its employees and
     untuk terus menjadi entitas usaha yang senantiasa                         the community, as well as to deliver value to
     dapat mendukung karyawan bersama masyarakat                               shareholders and stakeholders, and also contribute
     luas, memberikan nilai lebih bagi pemegang saham                          to accelerate the growth of Indonesian economy.
     dan pemangku kepentingan, dan berperan serta
     secara aktif dalam pembangunan ekonomi Indonesia.




10
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 13
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




8                         DEKADE
                          PERJALANAN BISNIS
                          DECADES OF BUSINESS VENTURE


1942-1962                            1973-1989                                    1990-1996                                2002-2003
• Didirikan sebagai                  • Memperluas bidang                          • Bakrie Pipe Industries                 • Partisipasi Utama
  perdagangan umum                     bisnis perusahaan ke                         menjadi perusahaan                       SEAPI dalam proyek
  & agen komisi.                       bidang pembangunan                           Indonesia pertama yang                   pipa transmigasi gas
• Mempelopori industri                 struktur baja, pengerjaan                    mendapatkan sertifikat                   PT Perusahaan Gas Negara.
  pengolahan pipa baja di              logam, dan proyek                            ISO 9002.
  Indonesia.                           infrastruktur lainnya.                     • Memperoleh lisensi                     • SEAPI’s main participation
                                     • Pendirian PT Bakrie                          pengoperasian fixed                      in the gas transmigration
                                       Building Industries.                         wireless services.                       pipeline project of
• Established as a
  general merchant and               • Pendirian PT Bakrie                                                                   PT Perusahaan Gas Negara.
  commissioner agent.                  Tosanjaya                                  • Bakrie Pipe Industries
                                       yang kemudian berganti                       became the first
• Pioneered Indonesia’s                nama menjadi PT Bakrie
  steel manufacturing                                                               Indonesian company
                                       Autoparts (BA).                              to receive an ISO 9002
  industry.
                                     • IPO PT Bakrie & Brothers                     certificate.
                                       Tbk (BNBR).                                • Obtaining a fixed wireless
                                                                                    service operating license.
                                     • Expanding the
                                       company’s business
                                       field to steel structure
                                       construction, metal
                                       fabrication and other
                                       infrastructure projects.
                                     • Establishment of
                                       PT Bakrie Building
                                       Industries.
                                     • Establishment of
                                       PT Bakrie Tosanjaya
                                       which later changed
                                       its name to PT Bakrie
                                       Autoparts (BA).
                                     • IPO of PT Bakrie &
                                       Brothers (“BNBR”).




                                                                                                                                                   11
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial           Informasi Tambahan          Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan              Additional Information        Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 14
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     2004-2006                           2007-2008                                 2009-2010                          2011-2012
     • Melakukan kegiatan Hak            • Konsorsium Plus-Bakrie-                 • Pendirian Bakrie Energy          • BNBR menyelesaikan
       Memesan Efek Terlebih               Global, memenangkan tender                International yang bergerak        revitalisasi, termasuk
       Dahulu (HMETD) atau                 jalan tol Cimanggis-Cibitung              dalam bisnis bahan bakar,          kuasi reorganisasi.
       Rights Issue Rp 1,9 triliun         senilai Rp 3,2 triliun.                   sebagai cash generating          • Grup Bakrie membentuk
       untuk merestrukturisasi           • Rights Issue Rp 40,1 triliun,             investment.                        kerja sama strategis
       hutang dalam perusahaan             penerbitan waran                        • Penandatanganan SPA                dengan BORN dan
       pipa, investasi di bisnis           Rp 2,9 triliun.                           dengan Vallar, UK – senilai        mengurangi utang
       telekomunikasi, akusisi                                                       AS$844 juta.                       sebesar AS$ 1 miliar.
       kembali Bakrie Sumatera           • Pendirian PT Bakrie Indo
       Plantations (BSP) dan               Infrastructure (BIIN).                                                     • Penandatanganan Gas
       penambahan modal kerja.           • Transformasi PT Bakrie                  • Establishment of Bakrie            Transportation Agreement
                                           Corrugated Metal Indonesia                Energy International, which is     (GTA) segmen Kepodang-
     • Memenangkan tender                                                                                               Tambak Lorok.
       pipanisasi gas Kalimantan-          (BCMI) menjadi                            engaged in the fuel business,
       Jawa senilai AS$ 1,26 miliar.       PT Bakrie Metal Industries                as a cash generating
                                           (BMI).                                    investment.                      • BNBR completed
                                                                                   • SPA signing with Vallar,           revitalization, including
     • Conducting preemptive rights                                                  UK - worth US$844 million.         quasi reorganization.
       (HMETD) or Right issue of         • The Plus-Bakrie-Global
       Rp 1.9 trillion to restructure      consortium won the                                                         • The Bakrie Group formed
       debt in pipe companies,             Cimanggis-Cibitung toll road                                                 a strategic partnership
       invest in telecommunications        tender worth Rp 3.2 trillion.                                                with BORN and reduced
       business, reacquire Bakrie        • Right issue of Rp40.1 trillion,                                              debt by US$ 1 billion.
       Sumatera Plantations (BSP)          issuance of warrants of Rp2.9                                              • The signing of the Gas
       and increase working capital.       trillion.                                                                    Transportation Agreement
     • Won the tender for the            • Establishment of PT Bakrie                                                   (GTA) for the Kepodang-
       Kalimantan-Java gas pipeline        Indo Infrastructure (BIIN).                                                  Tambak Lorok segment.
       worth US$ 1.26 billion.           • Transformation of PT Bakrie
                                           Corrugated Metal Indonesia
                                           (BCMI) into PT Bakrie Metal
                                           Industries (BMI).




12
                     Profil Perusahaan             Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile             Main Highlights           Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 15
                                                                                                              FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




2013-2015                          2016-2017                              2018-2021                                    2022-2025
• Proyek infrastruktur Kalija      • Proyek Tol Cimanggis-                • Penandatanganan nota                       • Berinvestasi di teknologi 3D
  – 1 tuntas di tahun 2015           Cibitung melanjutkan                   kesepahaman dengan                           printing konstruksi dengan
  dan mulai beroperasi               akuisisi lahan serta                   BYD Auto China untuk                         membentuk Joint Venture
  pada tahun 2016.                   menyelesaikan konstruksi               pengembangan industri                        antara Bakrie & Brothers
• Proyek infrastruktur jalan         tahap 1.                               kendaraan listrik di Indonesia.              (Modula) dengan COBOD
  tol Cimanggis-Cibitung           • Fase pertama proyek                  • Penandatanganan nota                         international.
  dimulai.                           Kalija telah beroperasi                kesepahaman dengan China                   • IPO PT VKTR Teknologi
                                     secara penuh.                          Railway International Group.                 Mobilitas (VKTR) di Bursa
                                     Transportasi gas berjalan            • Retrukturisasi utang kepada                  Efek Indonesia.
• The Kalija - 1 infrastructure      sesuai dengan GTA.
  project was completed in                                                  kreditur melalui PMHMETD.                  • Kuasi reorganisasi BNBR
  2015 and began operating                                                • Bus listrik Bakrie -BYD                      efektif pada 22 Agustus
  in 2016.                         • The Cimanggis-Cibitung                 telah lulus uji dan mulai                    2024.
• The Cimanggis-Cibitung             Toll Road Project                      dioperasikan oleh Trans                    • Akuisisi 100% kepemilikan
  toll road infrastructure           continues the land                     Jakarta.                                     CCT.
  project began.                     acquisition and completes
                                     phase 1 construction.
                                                                          • The signing of a memorandum                • Invested in 3D printing
                                   • The first phase of                     of understanding with                        construction technology
                                     the Kalija project is                  BYD Auto China for the                       by forming a Joint Venture
                                     fully operational. Gas                 development of the electric                  between Bakrie & Brothers
                                     transportation operates                vehicle industry in Indonesia.               (Modula) and COBOD
                                     according to the GTA.                                                               international.
                                                                          • Signing of a memorandum
                                                                            of understanding with China                • IPO of PT VKTR Teknologi
                                                                            Railway International Group.                 Mobilitas (“VKTR”) at the
                                                                          • Debt restructuring to creditors              Indonesia Stock Exchange.
                                                                            done through Non Preemptive                • BNBR’s quasi reorganization
                                                                            Rights Issue (NPR).                          became effective on August
                                                                          • The Bakrie - BYD electric                    22, 2024
                                                                            bus has passed all tests and               • Acquisition of 100%
                                                                            started to be operated by                    ownership of CCT.
                                                                            TransJakarta.




                                                                                                                                                      13
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan           Tanggung Jawab Sosial        Informasi Tambahan              Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan            dan Lingkungan           Additional Information            Financial Report
                                   Corporate Governance          Social and Environmental
                                   Implementation Report              Responsibility
Page 16
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     VISI DAN MISI PERUSAHAAN
     CORPORATE VISION & MISSION
     [SEOJK C.1]




             VISI                                                                       MISI
             Menjadi Perusahaan Investasi                                               Memaksimalkan nilai bagi pemegang
             terkemuka yang merepresentasikan                                           saham melalui kegiatan investasi
             perekonomian Indonesia.                                                    yang menguntungkan dan
                                                                                        peningkatan nilai portofolio inti.
             VISION
             To become a leading Investment Company
                                                                                        MISSION
             and a proxy of the Indonesian economy.                                     To maximize shareholder value through
                                                                                        profitable investment activities and
                                                                                        enhancement of core portfolio’s value.




     FILOSOFI & NILAI PERUSAHAAN
     CORPORATE VALUES & PHILOSOPHY
                                                 Berawal dari sebuah cita-cita                                It began with a noble aspiration
                                                 luhur untuk meningkatkan kualitas                            to improve the quality of life
                                                 hidup masyarakat dan menjadi                                 for Indonesia and to become a
                                                 bangsa yang bermartabat, H.                                  nation with dignity. H. Achmad
                                                 Achmad Bakrie, pendiri BNBR,                                 Bakrie, founder of BNBR, focused
                                                 selain fokus mengembangkan                                   on business development
                                                 usaha juga memiliki semangat                                 as well as raising the high
                                                 yang tinggi dan cita-cita luhur                              spirit and honourable goals
                                                 dalam memajukan bangsanya.                                   of advancing Indonesia.

                                                 Melalui suatu nilai luhur (core                              Through basic core values
                                                 value) yang dianut, dijaga dan                               that embodies, maintains and
                                                 diwariskan kepada generasi                                   bequeathed to the next generation
                                                 penerusnya di Kelompok                                       in the Bakrie Group, called
                                                 Bakrie, dalam sebuah bentuk                                  the PIAGAM BAKRIE. The said
                                                 PIAGAM BAKRIE, yang memberi                                  values provide a guidance to
                                                 tuntunan keseimbangan dimensi                                balance intellectual, emotional
                                                 kecerdasan intelektual, kecerdasan                           and spiritual elements in order to
                                                 emosional dan kecerdasan                                     realize the three pillars of life. Ke-
                                                 spiritualnya selalu terasah                                  Indonesiaan, Kemanfaatan and
                                                 dan teruji, untuk mewujudkan                                 Kebersamaan (Indonesian-ness,
                                                 tiga pilar kehidupan yaitu Ke-                               Usefulness and Togetherness)
                                                 Indonesiaan, Kemanfaatan                                     known as TRIMATRA BAKRIE.
                                                 dan Kebersamaan yang dikenal
                                                 dengan TRIMATRA BAKRIE.




14
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 17
                                                                                                                              FORWARD MOMENTUM
                                                    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                      TRIMATRA BAKRIE
                                                                       NILAI DASAR
                                                                         BASIC VALUE




  KE-INDONESIA-AN                                                                                                        KEBERSAMA AN
  Cara pandang, motif dan tindakan Insan                                                                                 Cara pandang, motif dan tindakan
  Bakrie yang bangga sebagai bangsa                                                                                      Insan Bakrie yang mengedepankan




                                                                         AN
  Indonesia, berwawasan global dan                                                                                       sinergi dalam keragaman.


                                                                      A-
  berkontribusi bagi masyarakat dunia.




                                                                                           KE
                                                                     SI                                                  TO G E TH E R N E S S




                                                                                              BE
  INDONESIAN-NESS
                                                                    NE
                                                                                                                         Bakrie People’s perspective,




                                                                                                  RS
  Bakrie People’s perspective, motive and                                                                                motive and attitude that
                                                               DO



  attitude that is proud to be of Indonesian                                                                             promotes synergy in diversity.




                                                                                                      AM
  nationality, has global worldview and
                                                           -IN




                                                                                                        AA
  contributes to global society.
                                                        KE




                                                                                                           N
                                                                    K E M A N FA ATA N

                                                                                          K E M A N FA ATA N
                                                                                          Cara pandang, motif dan tindakan Insan Bakrie yang
                                                                                          mengutamakan efektivitas dan efisiensi sumber daya
                                                                                          untuk meningkatkan kualitas hidup yang lebih baik.

                                                                                          U S E F U LN E S S
                                                                                          Bakrie People’s perspective, motive and attitude
                                                                                          that prioritizes the effectiveness and efficiency of
                                                                                          resources to enhance the quality of life.




                                                                    NILAI INSTRUMENTAL
                                                                    INSTRUMENTAL VALUE




                              I N TE G R ITA S                                                                    P R O F E S I O N A LI S M E
            Melaksanakan tugas yang diemban dengan                                                         Memiliki pengetahuan, keterampilan dan
               kesungguhan, semangat, kesetiaan,                                                         wawasan yang mendukung tercapainya hasil
              kejujuran, selalu menghormati prinsip-                                                  kerja maksimum dengan kualitas dan cara terbaik,
              prinsip kebenaran dan mendahulukan                                                         tertata dan menjunjung tinggi nilai hubungan
              kepentingan bangsa dan perusahaan.                                                       pribadi dan perusahaan dengan pihak manapun.

                                  I NTE G R IT Y                                                                  P R O F E S S I O N A LI S M
               Performing obliged duties earnestly,                                                   Having the intelligence, expertise and worldview
           fervently, loyally, honestly, always respecting                                               that encourages achievement of excellent
               the principles of truth and prioritizing                                                  performance, best quality, through orderly
                 national and company interests.                                                      procedure, respecting the value of interpersonal
                                                                                                      and company relationship with any other parties.




                                                                                                                                                                15
Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan             Tanggung Jawab Sosial              Informasi Tambahan           Laporan Keuangan
   Human Capital Management                Tata Kelola Perusahaan              dan Lingkungan                 Additional Information         Financial Report
                                           Corporate Governance            Social and Environmental
                                           Implementation Report                Responsibility
Page 18
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




16
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 19
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LOGO PERUSAHAAN
CORPORATE LOGO




                                  a




                                  b




FALSAFAH IDENTITAS BAKRIE                                                      PHILOSOPHY OF BAKRIE IDENTITY
Menggapai cita setinggi mungkin adalah semangat                                Aspiring to be the best is everybody’s goal.
universal. Namun cita yang tinggi patut berpijak di                            However, a high aspiration shall remain grounded
atas dasar yang kokoh dan memberinya inspirasi                                 to a strong foundation while keeping people
serta nafas kehidupan. Cita tinggi selayaknya                                  inspired and enlivened. High aspiration must
tidak melupakan tempatnya berpijak.                                            not make people forget where they stand.

Betapapun hebat, besar dan tingginya cita,                                     No matter how great, mighty or big the aspiration
Bakrie tidak akan pernah melupakan di mana ia                                  is, Bakrie will never forget its humble roots. From
berpijak dan harus berpijak selamanya. Sebab                                   that humble roots Bakrie leaves a legacy of
pijakan itulah yang mewarisi tradisi, kultur dan                               tradition, culture and spirit in doing business; and
semangat usaha. Pijakan itulah yang memberi                                    it has formed Bakrie today and in the future.
bentuk Bakrie kini dan Bakrie masa depan.
                                                                               MEANING OF BAKRIE LOGO
ARTI LOGO BAKRIE
                                                                               a.     The seven dots on top represents the North
a.   Tujuh buah titik mencerminkan langit semesta,                                    Star constellation, Polaris (or “Weluku” in
     dengan mengambil bentuk susunan konstelasi                                       Javanese), to symbolize the Company’s high
     bintang utara Polaris (Weluku, bintang                                           ambitions without neglecting its origins.
     bajak), melambangkan cita-cita yang tinggi
     namun tidak melupakan tempat asalnya.                                     b.     The two bold lines in the bottom colored in
                                                                                      Terracotta represents Indonesia’s fertile soil.
b.   Dua garis tebal lengkung berwarna merah bata                                     These lines are then separated by a white space,
     (terakota) mencerminkan tanah khas Indonesia                                     symbolizing land that has been cultivated, which
     yang subur. Bentuk ini seakan-akan terbagi dua                                   will result in a more fertile and prosperous land.
     oleh bidang putih di tengahnya, menandakan                                       The lines are curved to represent the Earth.
     tanah yang telah diolah/dibajak, yang berarti
     akan semakin subur. Bentuk lengkung
     mengambil citra permukaan bumi yang bulat.




                                                                                                                                             17
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 20
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     STRUKTUR ORGANISASI
     PT BAKRIE & BROTHERS TBK
     PT BAKRIE & BROTHERS TBK ORGANIZATION STRUCTURE
     PER 31 DESEMBER 2025 | PER DECEMBER 31, 2025 [GRI 2-9]



                                                                              R A PAT U M U M P E M E G A N G S A H A M
                                                                           G E N E R A L M E E T I N G O F S H A R E H O LD E RS


                                                                    D E WA N KO M I S A R I S | B OA R D O F C O M M I S S I O N E RS
                                                                                       Komisaris Utama | President Commissioner
                                                                                                 ARMANSYAH YAMIN

                                                                                Komisaris Independen | Independent Commissioner
                                                                                                  RANIWATI
                                                                                           ADRIAN T.P. PANGGABEAN

                                                                                                  Komisaris | Commissioner
                                                                                           SYAILENDRA S . BAKRIE
                                                                                         ADIKA ARYASTHANA BAKRIE




                                                                                D I R E K S I | B OA R D O F D I R E CTO RS

                                                                            Direktur Utama | President Director & Chief Executive Officer
                                                                                                 ANINDYA N. BAKRIE

                                                                    Wakil Direktur Utama | Vice President Director & Co – Chief Executive Officer
                                                                                             A. ARDIANSYAH BAKRIE


          CHIEF HUMAN CAPITAL
           & OFFICE SUPPORT
           OKDER PENDRIAN



                                                                                                     DIREKTUR | DIRECTOR         DIREKTUR | DIRECTOR
             CHIEF BUSINESS                                DIREKTUR | DIRECTOR
                                                                                                     & CHIEF INVESTMENT       & CHIEF FINANCIAL OFFICER
          DEVELOPMENT OFFICER                             & CHIEF LEGAL OFFICER
                                                                                                           OFFICER                ROY HENDRAJANTO
        A. AMRI ASWONO PUTRO                            R.A SRI DHARMAYANTI                            KARTINI SALLY                   M. SAKTI


        CHIEF TECHNOLOGY OFFICER
           DIDIT ARDYANTO


         CHIEF INDUSTRIALIZATION                                       Corporate                                                             Corporate
                                                                                                               Investment
                 OFFICER                                               Secretary                                                              Finance
        R. ATOK HENDRAYANTO

                                                                       Corporate                                 Investor                      Group
                                                                         Legal                                   Relation                    Accounting


                                                                                                                 Banking
                                                                                                                                              Treasury
                                                                                                                 Relation


                                                                                                                Business
                                                                                                                                            Compliance
                                                                                                                 Control




18
                     Profil Perusahaan            Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights                  Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 21
                                                                                                                    FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                               Komite Audit
                              Audit Committee

                    Komite Nominasi & Remunerasi
                 Nomination & Remuneration Committee

                     Komite Tata Kelola Perusahaan
                    Corporate Governance Committee

                  Komite Investasi & Manajemen Risiko
               Investment & Risk Management Committee




                         Komite Etik & Kepatuhan
                     Ethics & Compliance Committee




                          Corporate Internal Audit


                       Corporate Risk Management


                        Corporate Communications




                                                                                                                                                       19
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan            Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan             dan Lingkungan         Additional Information     Financial Report
                                          Corporate Governance           Social and Environmental
                                          Implementation Report               Responsibility
Page 22
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     STRUKTUR GRUP PERUSAHAAN
     CORPORATE GROUP STRUCTURE
     PER 31 DESEMBER 2025 | AS OF DECEMBER 31, 2025




                PORT FRASER
             INTERNATIONAL LTD
                  (26,01%)


                FOUNTAIN CITY
               INVESTMENT LTD                                                                                        PT BAKRIE METAL INDUSTRIES (BMI)
                                                                                                                              BNBR (99,99%)
                   (22,17%)

                                                                                                                PT VKTR TEKNOLOGI MOBILITAS TBK (VKTR)
            UOB KAY HIAN PTE LTD                                                                                       BNBR (24,40 %) BMI (14,43%)
                  (8,47%)

                                                                                                                  PT BAKRIE INDO INFRASTRUCTURE (BIIN)
               EUROFA CAPITAL                                                                                                 BNBR (99,99%)
               INVESTMENT INC
                   (6,76%)
                                                                                                              PT MODULA SUSTAINABILITY INDONESIA (MSI)
                                                                                                                          BNBR (60,00%)
           LEVOCA ENTERPRISE LTD
                  (5,32%)
                                                                                                                         PT KREASINDO JAYA UTAMA (KJU)
                                                                                                                                 BNBR (99,99%)

         PT BIOFUEL INDO SUMATRA
                  (1,29%)                                                                                                GOLDEN SANDS OASIS LTD (GSO)
                                                                                                                                 BNBR (100%)


       MASYARAKAT (KEPEMILIKAN <5%)
         PUBLIC (OWNERSHIP <5%)
                 (29,98%)


                                           **                                      Pemegang saham BNBR | BNBR Shareholders
           NIRWAN DERMAWAN BAKRIE                                                  Manufaktur – Kepemilikan Langsung | Manufacturing – Direct Ownership

                                                                                   Manufaktur – Kepemilikan Tidak langsung | Manufacturing – Indirect Ownership
                ABURIZAL BAKRIE
                                                                                   Infrastruktur – Kepemilikan Langsung | Infrastructure – Direct Ownership

                                                                                   Infrastruktur – Kepemilikan Tidak Langsung | Infrastructure – Indirect Ownership
           INDRA USMANSJAH BAKRIE
                                                                                   Perdagangan, Jasa & Investasi – Kepemilikan Langsung |
                                                                                   Trading, Services & Investment – Direct Ownership

                                                                                   Perusahaan hijau (berfokus pada ESG) – Kepemilikan Langsung |
                                                                                   Green company (focusing on ESG) – Direct Ownership

                                                                                   Perusahaan hijau (berfokus pada ESG) – Kepemilikan Tidak Langsung
                                                                                   | Green company (focusing on ESG) – Indirect Ownership

                                                                                   *Pemegang Saham Pengendali | Controlling Shareholder

                                                                                   **Ultimate Beneficial Owner




     Ultimate Beneficial Owner Perseroan adalah Aburizal Bakrie, Nirwan Dermawan Bakrie, dan Indra Usmansjah Bakrie melalui kepemilikan secara langsung
     Aburizal Bakrie sejumlah 66.595 saham (0,00004%) dan Indra Usmansjah Bakrie sejumlah 55 saham (0,00000003%) pada Perseroan dan kepemilikan se-
     cara tidak langsung Nirwan Dermawan Bakrie (melalui kepemilikan sahamnya pada sejumlah perusahaan yang memiliki kepemilikan saham pada PT Biofuel
     Indo Sumatra sejumlah 2.230. 423. 800 saham (1,29%), dimana pihak-pihak tersebutlah yang mengendalikan Perseroan.

     The ultimate beneficial owners of the Company are Aburizal Bakrie, Nirwan Dermawan Bakrie and Indra Usmansjah Bakrie, through Aburizal Bakrie’s direct
     ownership amounting to 66,595 shares (0.00004%) and Indra Usmansjah Bakrie’s direct ownership amounting to 55 shares (0.00000003%) in the Company
     and the indirect ownership of Nirwan Dermawan Bakrie (through his shareholdings in a number of companies that hold shares in PT Biofuel Indo Sumatra
     amounting to 2,230,423,800 shares (1.29%)), and it is these parties who control the Company.




20
                       Profil Perusahaan               Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                       Corporate Profile               Main Highlights          Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 23
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                    PT BAKRIE PIPE INDUSTRIES (BPI)                                PT SOUTH EAST ASIA PIPE
                                                             BMI (99,99%)                                             INDUSTRIES (SEAPI)
                                                                                                                   BPI (99,86%), BNBR (0,14%)

                                                 PT BAKRIE CONSTRUCTION (BCONS)
                                                     BMI (98,23 %) ,BNBR (1,77%)


                                                PT SULUH ARDHI ENGINEERING (SAE)
                                                          BMI (70,00%)
                                                                                                                PT BRAJA MUKTI CAKRA (BMC)
                                                                                                                        BA (50,00%)
                                                PT BAKRIE PIPELINE INDONESIA (BPIL)
                                                        BMI (60%), BPI (20%)                                        PT BINA USAHA MANDIRI
                                                                                                                       MIZUSAWA (BUMM)
                                                                                                                          BA (99,90%)

                                                       PT BAKRIE AUTOPARTS (BA)                          PT BAKRIE KOMPONEN MOBILITAS (BKM)
                                                             VKTR (99,99%)                                           BA (99,90%)


                                                    PT VKTR SAKTI INDUSTRIES (VSI)
                                                            VKTR (60,00%)
                                                                                                           PT GRAHA MULTIMEDIA
                                                                                                             NUSANTARA (GMN)
                                                       PT SARANA EKOMOBILITAS                                  MKN (99,96%)
                                                            INDONESIA (SEI)
                                                             VKTR (51,00%)                                                                       PT SYSTEM ENERGI
                                                                                                           PT CIPTA WISESA (CTW)
                                                                                                                                                 NUSANTARA (SEN)
                                                                                                                MKN (99,00%)
                                                                                                                                                    CTW (99,00%)

                                                                                                         PT STARBIT TECHNOLOGY
                                               PT MULTI KONTROL NUSANTARA (MKN)                              NUSANTARA (STN)
        PT MODULA TIGA                                    BIIN (99,93%)                                        MKN (75,00%)
         DIMENSI (MTD)
          MSI (80,00%)
                                                               PT BAKRIE GAS (BG)
                                                           BIIN (99,50%), BOGI (0,50%)
                                                                                                          PT BAKRIE DARMAKARYA ENERGI (BDE)
                                                                                                                      BP (98,00%)
                                                  PT BAKRIE GASINDO UTAMA (BGU)
                                                  BIIN (99,50%), KOPKAR BIIN (0,50%)                          PT KUALA TANJUNG POWER (KTP)
                                                                                                                        BP (99,00%)

                                                     PT BAKRIE JAVA ENERGY (BJE)
                                                            BIIN (99,99%)                                       PT HELIO SYNAR ENERGI (HSE)
                                                                                                                   BP (99,75%), (BIIN 0,25%)

                                                  PT ENERGAS DAYA PRATAMA (EDP)                              PT BAKRIE ENERGI TRANSISI (BET)
                                                      BIIN (99,50%), BOGI (0,50%)                             – DH. PT BAKRIE SOLAR ENERGI
                                                                                                                        BP (99,00%)

                                                             PT BAKRIE POWER (BP)
                                                                 BIIN (99,99%)

                                                      PT BANGUN INFRASTRUKTUR
                                                           NUSANTARA (BIN)
                                                             BIIN (99,99%)

                                                             PT BAKRIE OIL & GAS
                                                           INFRASTRUCTURE (BOGI)
                                                                 BIIN (99,99%)

                                                           PT BAKRIE TELCO
                                                     INFRASTRUCTURE (BTELCO)
                                                  BIIN (99,50%),KOPKAR BIIN (0,50%)


                                                   PT BAKRIE TOLL INDONESIA (BTI)                      PT CIMANGGIS CIBITUNG TOLLWAYS (CCT)
                                                            BIIN (99,99%)                                           BTI (99,99%)


                                                 PT BAKRIE PORT INDONESIA (BPORT)
                                                  BIIN (99,50%),KOPKAR BIIN (0,50%)

                                                     PT BAKRIE MINA TIRTA (BMT)
                                                 - DH. PT BAKRIE MINA BAHARI (BMB)
                                                      BIIN (70,00%), BIN (30,00%)




                                                                                                                                                           21
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan                  Tanggung Jawab Sosial      Informasi Tambahan              Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan                   dan Lingkungan         Additional Information            Financial Report
                                  Corporate Governance                 Social and Environmental
                                  Implementation Report                     Responsibility
Page 24
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     DAFTAR ENTITAS ANAK
     SUBSIDIARIES [GRI 2-2]


                                                                                                                                    TOTAL ASET SEBELUM
                                                                                                                                         ELIMINASI
                                                                                          TAHUN                 PERSENTASE
                                                                                                                                      (DALAM JUTAAN
                                                                                        PENDIRIAN/              KEPEMILIKAN
                                                                         BIDANG          KEGIATAN                 OWNERSHIP               RUPIAH)
                   NAMA ENTITAS             DOMISILI                                                                                   TOTAL ASSETS BEFORE
      NO.                                                                USAHA            USAHA                   PERCENTAGE
                     ENTITY NAME             DOMICILE                                        YEAR OF                                        ELIMINATION
                                                             SCOPE OF ACTIVITIES         ESTABLISHMENTS /
                                                                                           COMMERCIAL                                   (IN MILLION RUPIAH)
                                                                                           OPERATIONS
                                                                                                               2025        2024
                                                                                                                                        2025                 2024
                                                                                                                (%)         (%)

      KEPEMILIKAN SECARA LANGSUNG | DIRECT OWNERSHIP

                                                            Pabrikasi baja
                                                            bergelombang
                PT Bakrie Metal                             dan “multiplate”
      1.                                    Bekasi                                           1982                99,99     99,99      3.987.739           4.061.529
                Industries (BMI)                            Corrugated
                                                            metal products
                                                            and multiplate
                                                            Pembangunan
                PT Bakrie Indo                              dan jasa
      2.                                    Jakarta                                         2008                 99,99     99,99     17.088.975              533.167
                Infrastructure (BIIN)                       Development
                                                            and services
                                                            Kendaraan
                                                            listrik dan usaha
                PT VKTR Teknologi                           lainnya terkait
                Mobilitas (VKTR)                            kendaraan listrik
      3.                                    Jakarta                                          2007                24,40      30,41       1.798.211         1.608.602
                (d/h PT Bakrie Steel                        Electric vehicles and
                Industries (BSI))                           other businesses
                                                            related to
                                                            electric vehicles
                PT Kreasindo Jaya                           Perdagangan
      4                                     Jakarta                                         2009                 99,99     99,99               400                       -
                Utama (KJU)                                 Trading
                PT Modula                                   Jasa konstruksi
      5.        Sustainability              Jakarta         Construction                     2022               60,00      60,00               600                       -
                Indonesia (MSI)                             services
                                            British
                Golden Sand                                 Investasi
      6.                                    Virgin                                           2024              100,00      100,00        125.277             213.047
                Oasis Ltd (GSO)                             Investment
                                            Islands



      KEPEMILIKAN SECARA TIDAK LANGSUNG | INDIRECT OWNERSHIP

      MELALUI BMI | THROUGH BMI
                                                            Pabrikasi pipa baja
                PT Bakrie Pipe
           1.                                Jakarta        Steel pipe                       1979                99,99     99,99      3.283.644          3.979.950
                Industries (BPI)
                                                            manufacturer
                PT Bakrie                                   Konstruksi baja
           2.                                Jakarta                                         1986                98,23     98,23         433.793            260.980
                Construction (BCons)                        Steel construction
                                                            Kendaraan
                                                            listrik dan usaha
                PT VKTR Teknologi                           lainnya terkait
                Mobilitas Tbk (VKTR)                        kendaraan listrik
           3.                                Jakarta                                         2007                 14,43     14,98       1.798.211        1 .608.602
                (d/h PT Bakrie Steel                        Electric vehicles and
                Industries (BSI))                           other businesses
                                                            related to
                                                            electric vehicles




22
                        Profil Perusahaan              Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                        Corporate Profile              Main Highlights            Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                          & the Board of Directors
Page 25
                                                                                                                      FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                 TOTAL ASET SEBELUM
                                                                                                                                      ELIMINASI
                                                                                    TAHUN              PERSENTASE
                                                                                                                                   (DALAM JUTAAN
                                                                                  PENDIRIAN/           KEPEMILIKAN
                                                            BIDANG                 KEGIATAN              OWNERSHIP                     RUPIAH)
             NAMA ENTITAS         DOMISILI                                                                                        TOTAL ASSETS BEFORE
NO.                                                         USAHA                   USAHA                PERCENTAGE
                ENTITY NAME        DOMICILE                                            YEAR OF                                         ELIMINATION
                                                       SCOPE OF ACTIVITIES         ESTABLISHMENTS /
                                                                                     COMMERCIAL                                    (IN MILLION RUPIAH)
                                                                                     OPERATIONS
                                                                                                      2025             2024
                                                                                                                                   2025              2024
                                                                                                       (%)              (%)
                                                      Konstruksi
      PT Suluh Ardhi                                  bangunan sipil
   4.                               Jakarta                                           2008              70,00            70,00      92.336               46.733
      Engineering (SAE)                               Civil building
                                                      construction
         PT Bakrie Pipeline                           Konstruksi pipa
    5                               Jakarta                                            2024            60,00             60,00       12.167                   -
         Indonesia (BPIL)                             Pipe construction


MELALUI BIIN | THROUGH BIIN
                                                      Perdagangan
                                                      minyak dan
    1. PT Bakrie Gas (BG)           Jakarta                                           2006             99,50             99,50       19.998              19.998
                                                      gas bumi
                                                      Oil and gas trading
                                                      Perdagangan
      PT Bakrie Gasindo                               minyak dan
   2.                               Jakarta                                           2006             99,50             99,50       19.998              19.998
      Utama (BGU)                                     gas bumi
                                                      Oil and gas trading
                                                      Perdagangan
      PT Bakrie Java                                  minyak dan
   3.                               Jakarta                                           2006             99,99             99,99         498                 498
      Energy (BJE)                                    gas bumi
                                                      Oil and gas trading
                                                      Perdagangan
      PT Energas Daya                                 minyak dan
   4.                               Jakarta                                           2006             99,50             99,50       9.998               9.998
      Pratama (EDP)                                   gas bumi
                                                      Oil and gas trading
                                                      Pembangkit
                                                      tenaga Listrik
   5. PT Bakrie Power (BP)          Jakarta                                            1994            99,99             99,99       82.418              88.037
                                                      Energy and
                                                      electrical power
                                                      Pembangunan
      PT Bangun
                                                      dan jasa
   6. Infrastruktur                 Jakarta                                           2008             99,99             99,99       13.265              13.265
                                                      Development
      Nusantara (BIN)
                                                      and services
                                                      Pembangunan
      PT Bakrie Oil & Gas                             dan jasa
   7.                               Jakarta                                           2008             99,99             99,99              1                 1
      Infrastructure (BOGI)                           Development
                                                      and services
                                                      Pembangunan
      PT Bakrie Telco                                 dan jasa
   8.                               Jakarta                                           2008             99,50             99,50      10.000               10.000
      Infrastructure (BTelco)                         Development
                                                      and services
                                                      Pembangunan
         PT Bakrie Toll                               dan jasa
   9.                               Jakarta                                           2008             99,99             99,99   16.449.904               4.677
         Indonesia (BTI)                              Development
                                                      and services
                                                      Pembangunan
      PT Bakrie Port                                  dan jasa
  10.                               Jakarta                                           2008             99,50             99,50       10.100              10.100
      Indonesia (BPort)                               Development
                                                      and services
       PT Bakrie Mina Tirta
                                                      Perdagangan umum
   11. (BMT) (d/h PT Bakrie         Jakarta                                            2017             70,00            70,00       10.165              10.166
                                                      General trading
       Mina Bahari (BMB))




                                                                                                                                                                  23
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan                  Additional Information          Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 26
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                   TOTAL ASET SEBELUM
                                                                                                                                        ELIMINASI
                                                                                         TAHUN                 PERSENTASE
                                                                                                                                     (DALAM JUTAAN
                                                                                       PENDIRIAN/              KEPEMILIKAN
                                                                        BIDANG          KEGIATAN                 OWNERSHIP               RUPIAH)
                 NAMA ENTITAS              DOMISILI                                                                                   TOTAL ASSETS BEFORE
      NO.                                                               USAHA            USAHA                   PERCENTAGE
                   ENTITY NAME             DOMICILE                                         YEAR OF                                        ELIMINATION
                                                            SCOPE OF ACTIVITIES         ESTABLISHMENTS /
                                                                                          COMMERCIAL                                   (IN MILLION RUPIAH)
                                                                                          OPERATIONS
                                                                                                              2025        2024
                                                                                                                                       2025                 2024
                                                                                                               (%)         (%)
                                                           Jasa informasi
                                                           teknologi,
                                                           telekomunikasi,
                                                           sistem integrasi,
                                                           multimedia
              PT Multi Kontrol                             dan jaringan
        12.                                 Jakarta                                         1984                99,93     99,93         551.283             437.275
              Nusantara (MKN)                              Information
                                                           technology services,
                                                           telecommunication,
                                                           integration system,
                                                           multimedia
                                                           and network



      MELALUI VKTR | THROUGH VKTR
                                                        Pabrikasi besi cor
                                                        dan komponen
              PT Bakrie                                 otomotif
         1.                               Bekasi                                           1976                 99,99     99,99         814.820              761.414
              Autoparts (BA)                            Foundry and
                                                        automotive
                                                        component
                                                        Industri karoseri
           PT VKTR Sakti                                kendaraan bermotor
        2.                               Magelang                                          2023                60.00      60.00        443.883               62.225
           Industries (VSI)                             Vehicle body
                                                        industry
                                                        Perdagangan
                                                        besar suku cadang
            PT Sarana
                                                        kendaraan bermotor
         3. Ekomobilitas                  Jakarta                                          2023                 51,00      51,00             1.021               1.013
                                                        Automotive
            Indonesia (SEI)
                                                        components
                                                        wholesale


      MELALUI BPI | THROUGH BPI
            PT South East Asia                          Pabrikasi pipa baja
         1. Pipe Industries              Jakarta        Steel pipe                         2001                 99,86     99,86         745.833             759.175
            (SEAPI)                                     manufacturer
              PT Bakrie Pipeline                        Konstruksi pipa
        2.                               Jakarta                                           2024                20,00      20,00            12.167                       -
              Indonesia (BPIL)                          Pipe construction


      MELALUI BA | THROUGH BA
                                                        Industri suku cadang
            PT Braja Mukti                              kendaraan bermotor
          1                               Bekasi                                           1986                50,00      50,00        330.283             302.347
            Cakra (BMC)                                 Automotive
                                                        components
                                                   Industri suku cadang
           PT Bina Usaha
                                                   kendaraan bermotor
         2 Mandiri Mizusawa              Tangerang                                         1986                99,90      99,90           74.579              77.655
                                                   Automotive
           (BUMM)
                                                   components
                                                        Industri suku cadang
           PT Bakrie Komponen                           kendaraan bermotor
         3                                Bekasi                                           2024                99,90      99,90                    -                    -
           Mobilitas (BKM)                              Automotive
                                                        components



24
                     Profil Perusahaan                Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                     Corporate Profile                Main Highlights            Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 27
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             25
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 28
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                               TOTAL ASET SEBELUM
                                                                                                                                    ELIMINASI
                                                                                   TAHUN                 PERSENTASE
                                                                                                                                 (DALAM JUTAAN
                                                                                 PENDIRIAN/              KEPEMILIKAN
                                                                BIDANG            KEGIATAN                 OWNERSHIP                 RUPIAH)
               NAMA ENTITAS              DOMISILI                                                                                 TOTAL ASSETS BEFORE
      NO.                                                       USAHA              USAHA                   PERCENTAGE
                 ENTITY NAME             DOMICILE                                    YEAR OF                                           ELIMINATION
                                                       SCOPE OF ACTIVITIES       ESTABLISHMENTS /
                                                                                   COMMERCIAL                                      (IN MILLION RUPIAH)
                                                                                   OPERATIONS
                                                                                                        2025        2024
                                                                                                                                   2025                2024
                                                                                                         (%)         (%)
      MELALUI BP | THROUGH BP
                                                      Pembangkit
            PT Bakrie
                                                      tenaga Listrik
         1. Darmakarya                   Jakarta                                      2011               98,00      98,00           467.474             467.051
                                                      Energy and
            Energi (BDE)
                                                      electrical power
                                                      Pembangkit
           PT Kuala Tanjung                           tenaga Listrik
        2.                               Jakarta                                     2010                99,00      99,00              2.863               2.862
           Power (KTP)                                Energy and
                                                      electrical power
                                                      Pembangkit
            PT Helio Synar                            tenaga Listrik
         3.                              Jakarta                                     2021                 99,75     99,75             12.652               15.318
            Energi (HSE)                              Energy and
                                                      electrical power
            PT Bakrie Energi                          Pembangkit
            Transisi (BET) (d/h                       tenaga Listrik
         4.                              Jakarta                                     2023                99,00      99,00            10.000              10.000
            PT Bakrie Solar                           Energy and
            Energi (BSE))                             electrical power


      MELALUI BIN | THROUGH BIN
            PT Bakrie Mina
            Tirta (BMT) (d/h                          Perdagangan umum
         1.                              Jakarta                                     2017                30,00      30,00              10.165              10.166
            PT Bakrie Mina                            General trading
            Bahari (BMB))


      MELALUI BTI | THROUGH BTI
                                                      Pembangunan dan
            PT Cimanggis
                                                      pengelolaan jalan tol
         1. Cibitung Tollways            Jakarta                                     2008                 99,99            -    12.873.532                          -
                                                      Development and
            (CCT)
                                                      management toll


      MELALUI MKN | THROUGH MKN
                                                      Jasa internet
            PT Graha Multimedia                       dan TV kabel
         1.                              Jakarta                                     2007                 99,96     99,96             14.672              10.650
            Nusantara (GMN)                           Internet service
                                                      and TV cable
             PT Cipta Wisesa                          Perdagangan umum
        2.                               Jakarta                                     2013                99,00      99,00             61.500             94.645
             (CTW)                                    General trading
                                                      Informasi teknologi,
            PT Starbit                                infrastruktur dan jasa
         3. Technology                   Jakarta      Information                    2007                 75,00     75,00              9.660              12.230
            Nusantara (STN)                           technology,
                                                      infrastructure and




26
                     Profil Perusahaan              Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                     Corporate Profile              Main Highlights        Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 29
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                               TOTAL ASET SEBELUM
                                                                                                                                    ELIMINASI
                                                                                  TAHUN              PERSENTASE
                                                                                                                                 (DALAM JUTAAN
                                                                                PENDIRIAN/           KEPEMILIKAN
                                                            BIDANG               KEGIATAN              OWNERSHIP                     RUPIAH)
            NAMA ENTITAS          DOMISILI                                                                                      TOTAL ASSETS BEFORE
 NO.                                                        USAHA                 USAHA                PERCENTAGE
               ENTITY NAME        DOMICILE                                           YEAR OF                                         ELIMINATION
                                                     SCOPE OF ACTIVITIES         ESTABLISHMENTS /
                                                                                   COMMERCIAL                                    (IN MILLION RUPIAH)
                                                                                   OPERATIONS
                                                                                                    2025             2024
                                                                                                                                 2025              2024
                                                                                                     (%)              (%)
MELALUI CTW | THROUGH CTW
         PT System Energi                           Perdagangan umum
    1.                            Jakarta                                           2008             99,00             99,00       48.511              69.288
         Nusantara (SEN)                            General trading


MELALUI MSI | THROUGH MSI
                                                    Jasa konstruksi
         PT Modula Tiga
    1.                            Jakarta           Construction                    2022             80,00             80,00       16.115                   -
         Dimensi (MTD)
                                                    services



KEANGGOTAAN ASOSIASI DAN                                                         MEMBERSHIP IN ASSOCIATIONS AND
INISIATIF EKSTERNAL [SEOJK C.5][GRI 2-28]                                        EXTERNAL INITIATIVE [SEOJK C.5][GRI 2-28]
Sebagai salah satu entitas perusahaan terkemuka                                  As one of the leading companies in Indonesia,
di Indonesia, BNBR juga turut serta dalam beberapa                               BNBR participates in various initiatives in economic,
inisiatif di sektor ekonomi, lingkungan, dan sosial.                             environmental and social sectors. One of them is
Salah satunya adalah PROPER. Perusahaan juga                                     PROPER. The Company also participates in various
mengikuti beberapa asosiasi pertambangan dan                                     mining and non-mining associations, including
non-pertambangan, di antaranya adalah Kamar                                      the the Indonesian Chamber of Commerce and
Dagang dan Industri (KADIN) Indonesia, Perhimpunan                               Industry (KADIN), Association of Indonesian
Ahli Pertambangan Indonesia (PERHAPI), dan                                       Mining Experts (PERHAPI), and the Association of
Asosiasi Emiten Indonesia (AEI). Perusahaan                                      Indonesian Issuers (AEI). The Company also hold
juga memiliki posisi strategis dalam Asia Pacific                                a strategic position in the Asia Pacific Economic
Economic Cooperation Business Advisory Counsil                                   Cooperation Business Advisory Council (ABAC)
(ABAC) dengan Direktur Utama BNBR Anindya                                        with our President Director, Anindya Bakrie, as the
Bakrie sebagai Ketua Perwakilan Indonesia.                                       current Chairman of the Indonesian Representative.




                                                                                                                                                                27
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan           Tanggung Jawab Sosial              Informasi Tambahan            Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan            dan Lingkungan                 Additional Information          Financial Report
                                   Corporate Governance          Social and Environmental
                                   Implementation Report              Responsibility
Page 30
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     PETA DISTRIBUSI PRODUK DAN JASA
     MAP OF PRODUCTION & DISTRIBUTION
     [GRI 2-28]




28
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 31
                                                                                                                FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                          MANUFAKTUR                             INFRASTRUKTUR                                 JASA & INVESTASI
                          MANUFACTURING                          INFRASTRUCTURE                                SERVICE & INVESTMENT


                                  Distribusi                                 Listrik                                     Perdagangan,
                                  Distribution                               Electricity                                 Jasa & Investasi
                                                                                                                         Trading, Services
                                                                                                                         & Investment
                                  Pabrik
                                                                             Gas and Pipeline
                                  Factory


                                  Head Office                                Toll Road




                                                                                                                                                    29
Pengelolaan Sumber Daya Manusia         Laporan Pelaksanaan           Tanggung Jawab Sosial      Informasi Tambahan             Laporan Keuangan
   Human Capital Management            Tata Kelola Perusahaan            dan Lingkungan         Additional Information           Financial Report
                                       Corporate Governance          Social and Environmental
                                       Implementation Report              Responsibility
Page 32
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              TENTANG >
              LAPORAN INI
              ABOUT THIS REPORT




30
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 33
                                                                                                                       FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                          Sebagai wujud komitmen berkelanjutan terhadap
                          pencapaian Sustainable Development Goals (SDGs),
                          BNBR menyajikan Laporan Keberlanjutan yang
                          terintegrasi dalam Laporan Tahunan tahun buku 2025.


                         As part of our ongoing commitment to advancing
                         the Sustainable Development Goals (SDGs),
                         BNBR presents the Company’s Sustainability
                         Report as an integrated component of the
                         Annual Report for the 2025 financial year.




Dalam Laporan ini, BNBR secara transparan                                            In this Report, BNBR transparently presents our
menyampaikan strategi, kebijakan, dan praktik                                        strategies, policies, and operational practices in
operasional dalam upaya mencapai keberlanjutan,                                      achieving sustainability, including our economic,
termasuk kinerja ekonomi, sosial, dan lingkungan.                                    social, and environmental performance. This
Laporan ini mencakup kinerja Perseroan pada                                          report covers the Company’s performance across
berbagai aspek, seperti operasional, keuangan,                                       various aspects, including operations, financials,
tata kelola, lingkungan, dan sosial selama tahun                                     governance, environmental, and social aspects
buku 2025, yaitu dari 1 Januari hingga 31 Desember                                   for the 2025 financial year, from 1 January to 31
2025. Tidak terdapat perubahan signifikan                                            December 2025. There are no significant changes
terkait prinsip, struktur, maupun ruang lingkup                                      in the reporting principles, structure, or scope,
pelaporan, serta tidak terdapat penyajian kembali                                    and no restatements of data or information from
(restatement) atas data atau informasi dari laporan                                  previous reports. [SEOJK C.6] [GRI 2-3][GRI 2-4]
sebelumnya [SEOJK C.6] [GRI 2-3][GRI 2-4]



           PERIODE LAPORAN                            SIKLUS LAPORAN                      LAPORAN SEBELUMNYA                          INDEKS GRI
              REPORTING PERIOD                              REPORT CYCLE                         PREVIOUS REPORT                        GRI INDEX
                    [GRI 2-3]                                 [GRI 2-3]                             [GRI 2-3]                           [GRI 2-3]
                                                                                         diterbitkan pada
1 Januari - 31 Desember 2025                                  Tahunan                                                           Di halaman xx
                                                                                         bulai April 2025
January 1 - December 31, 2025                                  Annual                                                           On page xx
                                                                                         published in April 2025




                                                                                                                                                           31
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan                Tanggung Jawab Sosial            Informasi Tambahan             Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan                 dan Lingkungan               Additional Information           Financial Report
                                   Corporate Governance               Social and Environmental
                                   Implementation Report                   Responsibility
Page 34
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     STANDAR PELAPORAN
     REPORTING STANDARDS
     Laporan ini disusun dengan mengacu pada                                  This report has been prepared in accordance with
     ketentuan POJK Nomor 51/POJK.03/2017 tentang                             POJK Regulation No. 51/POJK.03/2017 on the
     Penerapan Keuangan Berkelanjutan bagi Lembaga                            Implementation of Sustainable Finance for Financial
     Jasa Keuangan, Emiten, dan Perusahaan Publik                             Services Institutions, Issuers, and Public Companies as
     sebagai pedoman. Dalam menyajikan kinerja                                a guiding framework. In presenting our sustainability
     keberlanjutan, Perseroan juga mengacu pada GRI                           performance, the Company also refers to the GRI
     Standards 2021. Untuk memudahkan pembaca,                                Standards 2021. To enhance readability, a cross-
     Perseroan menyertakan indeks referensi                                   reference index between OJK criteria and GRI
     silang antara kriteria OJK dan pengungkapan                              Standards disclosures is provided on page ?xx?.
     berdasarkan GRI Standards pada halamanxx.




     MEMASTIKAN KREDIBILITAS LAPORAN
     ENSURING REPORT CREDIBILITY
     Semua informasi mengenai kinerja dan angka                               All information related to performance and financial
     keuangan dalam Laporan ini didasarkan pada Laporan                       figures presented in this Report is based on the
     Keuangan yang telah diaudit. Untuk aspek kinerja                         audited Financial Statements. For sustainability
     keberlanjutan, proses assurance belum dilakukan.                         performance, external assurance has not yet been
     Meskipun demikian, Perseroan menjamin akurasi                            conducted. Nevertheless, the Company ensures the
     dan kredibilitas seluruh data dan informasi yang                         accuracy and reliability of all data and information
     disajikan dalam Laporan ini melalui proses tinjauan                      disclosed in this Report through an internal
     internal yang dilakukan oleh tim Laporan Tahunan                         review process carried out by BNBR’s Annual and
     dan Keberlanjutan BNBR. [SEOJK G.1][GRI 2-5]                             Sustainability Report team. [SEOJK G.1][GRI 2-5]




     MENENTUKAN MATERIALITAS:
     TOPIK-TOPIK TERPENTING BAGI
     PEMANGKU KEPENTINGAN KAMI
     DETERMINING MATERIALITY: KEY TOPICS FOR
     OUR STAKEHOLDERS [GRI 3-1] [GRI 3-2]
     Dalam menyusun Laporan yang relevan, komprehensif,                       In preparing a relevant, comprehensive, and
     dan informatif, Perseroan memerlukan pemahaman                           informative Report, the Company requires a thorough
     yang mendalam atas topik-topik yang memiliki dampak                      understanding of topics that have a significant impact
     signifikan terhadap kinerja dan keberlanjutan usaha,                     on our performance and business sustainability,
     serta relevansinya bagi pemangku kepentingan.                            as well as their relevance to stakeholders. In
     Pada penyusunan Laporan tahun ini, Perseroan                             this reporting year, the Company conducted a
     melakukan peninjauan kembali terhadap topik                              review of the previous year’s material topics by
     material tahun sebelumnya dengan mengacu pada                            referring to the criteria set out in the Financial
     kriteria yang ditetapkan dalam peraturan Otoritas                        Services Authority (OJK) regulations on Sustainable
     Jasa Keuangan (OJK) terkait Keuangan Berkelanjutan,                      Finance, particularly POJK No. 51/POJK.03/2017
     khususnya POJK Nomor 51/POJK.03/2017 serta                               and OJK Circular Letter No. 16/SEOJK.04/2021.
     Surat Edaran OJK Nomor 16/SEOJK.04/2021.




32
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 35
                                                                                                                                                                                  FORWARD MOMENTUM
                                                                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Melalui pengelompokan dan penetapan topik material                                                                                             Through the identification and prioritization of material
berdasarkan kriteria tersebut, BNBR berupaya                                                                                                   topics based on these criteria, BNBR aims to present
menyajikan Laporan yang mencerminkan isu-isu                                                                                                   a Report that reflects key issues closely related
utama yang relevan dengan kegiatan operasional                                                                                                 to our operational activities, while also complying
Perseroan, sekaligus memenuhi ketentuan                                                                                                        with applicable laws and regulations. This review
peraturan perundang-undangan yang berlaku.                                                                                                     process also ensures that the Company’s Annual
Proses peninjauan ini juga memastikan bahwa                                                                                                    and Sustainability Report cover material aspects
Laporan Tahunan dan Keberlanjutan Perseroan                                                                                                    that are significant and relevant to stakeholders.
mencakup aspek-aspek material yang signifikan
dan bernilai bagi para pemangku kepentingan.                                                                                                   The list and matrix of material topics in this
                                                                                                                                               Report are presented as follows. There are
Daftar dan matriks topik material dalam Laporan ini                                                                                            no significant changes in the material topics
disajikan sebagai berikut. Tidak terdapat perubahan                                                                                            compared to the previous reporting period.
signifikan dalam topik material dibandingkan
dengan periode pelaporan sebelumnya.




                                                                                                                        Matriks Materialitas
                                                                                                                     Materiality Matrix [GRI 3-3]



                                                                         4,9 —
           Influence on assessment and decision making by stakeholders




                                                                                                                                                 9                       3
                                                                         4,7—                                                                               7
                                                                                                                                                                                                     2                 1
                    Pengaruh Terhadap Penilaian & Pengambilan
                      Keputusan oleh Pemangku Kepentingan




                                                                         4,5 —                                                                                                  5
                                                                                                                                                            8

                                                                         4,3 —                                                                                                                   4
                                                                                                                                              10                           6
                                                                         4,1 —


                                                                         3,9 —


                                                                         3,7 —


                                                                         3,5 —



                                                                            3,5              3,7                 3,9              4,1                 4,3            4,5                   4,7              4,9


                                                                                                                 Tingkat Kepentingan dari Dampak Ekonomi, Lingkungan dan Sosial
                                                                                                                 The importance of the economic, environmental and social impacts




                                                                                 1. Kesehatan dan Keselamatan Kerja | Occupational Health and Safety
                                                                                 2. Kesehatan dan Keamanan Pelanggan | Customer Health and Safety
                                                                                 3. Pengelolaan Lingkungan | Environmental Management
                                                                                 4. Kinerja Ekonomi | Economic Performance
                                                                                 5. Informasi Mengenai Produk dan Jasa | Product and Service Labeling
                                                                                 6. Masyarakat Lokal | Local Communities
                                                                                 7. Produk dan Jasa | Product and Service
                                                                                 8. Dampak Ekonomi Tak Langsung | Indirect Economic Impact
                                                                                 9. Praktik Ketenagakerjaan | Employment Practice
                                                                                 10. Kepatuhan dan Upaya Anti-Korupsi | Compliance and Anti-Corruption Measures




                                                                                                                                                                                                                             33
 Pengelolaan Sumber Daya Manusia                                                             Laporan Pelaksanaan                 Tanggung Jawab Sosial             Informasi Tambahan                    Laporan Keuangan
    Human Capital Management                                                                Tata Kelola Perusahaan                  dan Lingkungan                Additional Information                  Financial Report
                                                                                            Corporate Governance                Social and Environmental
                                                                                            Implementation Report                    Responsibility
Page 36
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        DAFTAR TOPIK MATERIAL                                           PENDEKATAN MANAJEMEN BNBR
           MATERIALITY TOPICS LIST                                         BNBR MANAGEMENT’S APPROACH
                  [GRI 3-3]                                                                  [GRI 3-3]
                                          • Memberikan pelatihan dan sertifikasi keselamatan kerja.
                                          • Menerapkan prosedur keamanan untuk mencegah kecelakaan,
                                            juga menerapkan sistem manajemen K3 sesuai dengan ketentuan
      Kesehatan dan
                                            nasional dan sistem manajemen K3 internasional ISO 45000.
      Keselamatan Kerja
      Occupational Health
                                          • Provide safety training and certification.
      and Safety
                                          • Implementing safety procedures to prevent accidents, as well as implementing
                                            an OHS management system in accordance with national regulations
                                            and the ISO 45000 international OHS management system.
                                          • Mengimplementasikan standar keselamatan dan kualitas pada
                                            produk dan layanan yang ditawarkan dan mengimplementasi QA/
      Kesehatan dan Keamanan
                                            QC untuk setiap produk sebelum dikirimkan ke pelanggan.
      Pelanggan
      Customer Health and Safety
                                          • Implement safety and quality standards for products and services offered
                                            and implement QA/QC for each product before delivery to customers.
                                          • Mengikuti peraturan dan kebijakan pemerintah terkait pengelolaan limbah dan emisi.
                                          • Mengurangi dampak lingkungan sesuai dengan identifikasi dampak
                                            lingkungan dan rencana pengelolaan lingkungan.
                                          • Implementasi PROPER dan ISO 14000 juga standar pengelolaan
                                            lingkungan lain yang sesuai dengan regulasi dan standar industri.
      Pengelolaan Lingkungan
      Environmental Management
                                          • Follow government regulations and policies related to waste management and emissions.
                                          • Reducing environmental impacts in accordance with environmental
                                            impact identification and environmental management plans.
                                          • Implementation of PROPER and ISO 14000 as well as other environmental
                                            management standards in accordance with regulations and industry standards.
                                          • Meningkatkan efisiensi dalam pengelolaan sumber daya.
                                          • Meningkatkan produktivitas untuk meningkatkan pendapatan.
                                          • Menerapkan enterprise risk management dengan seksama untuk memastikan risiko-
                                            risiko yang dapat berdampak pada kinerja ekonomi dapat dimitigasi dengan baik.
      Kinerja Ekonomi
      Economic Performance
                                          • Improve efficiency in resource management.
                                          • Improve productivity to increase revenue.
                                          • Thoroughly implement enterprise risk management to ensure that risks
                                            that could impact economic performance are properly mitigated.
                                          • Memberikan informasi yang jelas dan akurat mengenai produk dan layanan.
      Informasi Mengenai                  • Memberikan label yang sesuai.
      Produk dan Jasa
      Product and Service Labeling        • Provide clear and accurate information about products and services.
                                          • Provide appropriate labelling.
                                          • Menjalin hubungan baik dengan masyarakat lokal.
                                          • Memberikan kontribusi pada pengembangan masyarakat.
      Masyarakat Lokal
      Local Communities
                                          • Establish good relations with the local community.
                                          • Contribute to community development.
                                          • Menjaga kualitas produk dan layanan.
                                          • Meningkatkan inovasi produk dan layanan.
      Produk dan Jasa
      Product and Service
                                          • Maintain product and service quality.
                                          • Increase product and service innovation.
                                          • Memperhitungkan dampak ekonomi yang dihasilkan pada masyarakat.
      Dampak Ekonomi                      • Meningkatkan kerja sama dengan pihak terkait.
      Tak Langsung
      Indirect Economic Impact            • Take into account the economic impact on society.
                                          • Increase cooperation with related parties.




34
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 37
                                                                                                                 FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




    DAFTAR TOPIK MATERIAL                                               PENDEKATAN MANAJEMEN BNBR
       MATERIALITY TOPICS LIST                                              BNBR MANAGEMENT’S APPROACH
                 [GRI 3-3]                                                                 [GRI 3-3]
                                      • Menjaga hak dan kesejahteraan karyawan.
                                      • Memberikan kesempatan pengembangan karir.
Praktik Ketenagakerjaan
Employment Practice
                                      • Take into account the economic impact on society.
                                      • Increase cooperation with related parties.
                                      • Menjaga integritas dan etika dalam praktik bisnis.
Kepatuhan dan Upaya
                                      • Melakukan tindakan pencegahan terhadap tindakan korupsi.
Anti-Korupsi
Compliance and Anti-
                                      • Maintain integrity and ethics in business practices.
Corruption Measures
                                      • Take precautions against acts of corruption.




PELIBATAN PEMANGKU KEPENTINGAN
STAKEHOLDER ENGAGEMENT
APPROACHES [SEOJK E.4][GRI 2-29]
Pemangku kepentingan merupakan elemen                                          Stakeholders play a key role in supporting
penting dalam mendukung pertumbuhan                                            BNBR’s growth and sustainability, in line with the
dan keberlanjutan BNBR, sejalan dengan                                         Company’s commitment to delivering long-term
komitmen Perseroan untuk memberikan nilai                                      value to society. The Company identifies, maps,
tambah yang berkelanjutan bagi masyarakat.                                     and manages relevant issues, while implementing
Perseroan melakukan identifikasi, pemetaan,                                    programs that align with stakeholders’ needs.
serta pengelolaan isu-isu yang relevan, sekaligus
mengimplementasikan berbagai program yang                                      Stakeholder engagement is conducted through both
selaras dengan kebutuhan pemangku kepentingan.                                 quantitative and qualitative approaches, guided
                                                                               by the principles of inclusiveness, materiality, and
Keterlibatan pemangku kepentingan dilaksanakan                                 responsiveness. Through this approach, the Company
melalui pendekatan kuantitatif dan kualitatif, dengan                          ensures that stakeholders are able to express their
mengedepankan prinsip inklusivitas, materialitas,                              views effectively, transparently, and in a timely
dan responsivitas. Melalui pendekatan ini, Perseroan                           manner as part of the decision-making process.
memastikan bahwa setiap pemangku kepentingan
memiliki kesempatan untuk menyampaikan                                         The following table outlines the Company’s
pandangan secara efektif, transparan, dan tepat                                approach to stakeholder engagement.
waktu dalam proses pengambilan keputusan.

Tabel berikut menggambarkan pendekatan Perseroan
dalam melibatkan pemangku kepentingan.




                                                                                                                                              35
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan               Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 38
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                    BASIS
        KELOMPOK                 IDENTIFIKASI
        PEMANGKU                     DAN                      PENDEKATAN PELIBATAN                                      TOPIK YANG DIBAHAS
       KEPENTINGAN               PENENTUAN                   PEMANGKU KEPENTINGAN                                        SELAMA PELIBATAN
                                IDENTIFICATION       STAKEHOLDER ENGAGEMENT APPROACHES                              TOPICS RAISED DURING ENGAGEMENT
         STAKEHOLDER
                                     AND
           GROUPS
                                DETERMINATION
                                    BASIS

                                                 • Mengadakan pertemuan rutin
                                                   antara Investor Relations
                                                   dan pemegang saham
                                                 • Rapat Umum Pemegang Saham (RUPS)                        •   Pengelolaan risiko
                                                 • Presentasi manajemen perusahaan                         •   Tata Kelola perusahaan
                                                 • Laporan Kinerja triwulan                                •   Strategi dan kinerja
                              Tanggung jawab
                                                 • Situs perusahaan                                        •   Kinerja finansial
      Investor                Pengaruh
      Investors               Responsibility
                                                 • Hold regular meetings between                           •   Risk management
                              Influence
                                                   Investor Relations and shareholders                     •   Corporate governance
                                                 • Annual General Meeting of                               •   Strategy and performance
                                                   Shareholders (AGMS)                                     •   Financial performance
                                                 • Corporate management presentation
                                                 • Quarterly performance report
                                                 • Company website
                                                                                                           •   Produk dan jasa
                                                                                                           •   Penanganan keluhan
                                                                                                           •   Fasilitas pelanggan di unit bisnis
                                                 • Survei kepuasan pelanggan internal
                                                                                                           •   Pengembangan kualitas dan ketepatan
                                                 • Survei kepuasan pelanggan eksternal
      Pelanggan               Ketergantungan
      Customers               Dependency                                                                   •   Product and services
                                                 • Internal customer satisfaction survey
                                                                                                           •   Complaint handling
                                                 • External customer satisfaction survey
                                                                                                           •   Customers facilities at business units
                                                                                                           •   Building quality and
                                                                                                               handover timeliness
                                                 • Forum komunikasi karyawan                               • Pelatihan dan pengembangan
                                                 • Pertemuan rutin                                         • Jenjang Karier
                                                 • Kegiatan karyawan                                       • Remunerasi dan tunjangan
      Karyawan                Ketergantungan
      Employees               Dependency
                                                 • Employee communication forums                           • Training and development
                                                 • Regulars meetings                                       • Career path
                                                 • Employees events                                        • Remuneration and benefit
                                                                                                           • Pengelolaan kebisingan dan
                                                                                                             limbah yang mungkin berdampak
                                             • Pertemuan rutin dengan                                        terhadap area sekitar pabrik
                              Pengaruh         masyarakat lokal                                            • Pengembangan ekonomi
                              Tanggung Jawab • Program dan aktivitas                                       • Kesempatan kerja
      Masyarakat Lokal        Kedekatan        pengembangan masyarakat                                     • Kesempatan menjadi pemasok
      Local                   Lokasi
      Communities             Influence      • Routine community                                           • Sound and waste management of
                              Responsibility   engagement meetings                                           the property that may impacted
                              Proximity      • Community development                                         the surrounding areas
                                               programs and activities                                     • Economic development
                                                                                                           • Opportunities to work
                                                                                                           • Opportunities to be suppliers
                                                                                                           •   Pengelolaan risiko
                                                 •     Laporan perusahaan                                  •   Tata kelola perusahaan
                                                 •     Laporan kinerja triwulanan                          •   Strategi bisnis
                                                 •     Siaran pers                                         •   Kinerja finansial
                              Pengaruh
                                                 •     Situs perusahaan                                    •   Produk dan jasa
      LSM dan Media           Tanggung Jawab
      NGO and Media           Influence
                                             •         Corporate reports                                   •   Risk management
                              Responsibility
                                             •         Quarterly performance report                        •   Corporate governance
                                             •         Press releases                                      •   Business strategy
                                             •         Company website                                     •   Financial performance
                                                                                                           •   Product and service




36
                     Profil Perusahaan               Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                     Corporate Profile               Main Highlights       Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 39
                                                                                                                            FORWARD MOMENTUM
                                                    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                      BASIS
   KELOMPOK                        IDENTIFIKASI
   PEMANGKU                            DAN                           PENDEKATAN PELIBATAN                                    TOPIK YANG DIBAHAS
  KEPENTINGAN                      PENENTUAN                        PEMANGKU KEPENTINGAN                                      SELAMA PELIBATAN
                               IDENTIFICATION            STAKEHOLDER ENGAGEMENT APPROACHES                          TOPICS RAISED DURING ENGAGEMENT
    STAKEHOLDER
                                    AND
      GROUPS
                               DETERMINATION
                                   BASIS

                                                                                                               • Mekanisme proses pengadaan
                                                                                                                 yang adil dan transparan
                                                       • Kontrak pengadaan barang dan jasa                     • Tidak ada pungutan biaya dan konflik
                                                       • Penilaian mitra kerja secara transparan                 kepentingan dalam proses pengadaan
 Mitra Kerja/                                          • Penandatanganan pakta integritas                      • Menjalankan sistem manajemen
 Pemasok Lokal                                                                                                   anti-penyuapan
                              Ketergantungan
 Business                                              • Contracts for the supply of
                              Dependency
 Partners / Local                                        goods and services                                    • Fair and transparent procurement
 Suppliers                                             • Transparent assessment                                  process mechanism
                                                         of work partners                                      • There are no fees or conflicts of
                                                       • Integrity pact signing                                  interest in the procurement process
                                                                                                               • Implement an anti-bribery
                                                                                                                 management system
                                                                                                               • Kemudahan update perkembangan
                                                                                                                 industri melalui keanggotaan
                                                       • Informasi perkembangan, peluang
                                                                                                                 asosiasi industri dan profesional
                                                         dan tantangan industri
                                                                                                               • Kerja sama dalam peningkatan
                                                       • Informasi regulasi terkait industri,
                                                                                                                 kapabilitas dan daya saing
                                                         Pertemuan secara periodik dengan
                                                                                                               • Mendukung pengembangan iklim
                                                         asosiasi industri, serta asosiasi profesi
                                                                                                                 persaingan usaha yang sehat
 Industri Sejenis             Pengaruh
 Similar Industries           Influence                • Information on industry developments,
                                                                                                               • Ease of updating industry
                                                         opportunities and challenges
                                                                                                                 developments through membership of
                                                       • Information on industry-related
                                                                                                                 industry and professional associations
                                                         regulations, periodic meetings
                                                                                                               • Cooperation in enhancing
                                                         with industry associations, and
                                                                                                                 capability and competitiveness
                                                         professional association
                                                                                                               • Support the development of a
                                                                                                                 healthy business competition.



Keterangan:                                                                               Description:
Basis identifikasi pemangku kepentingan mengacu pada standar                              The basis for stakeholder identification refers to the AA1000:2018 Stake-
AA1000:2018 Stakeholder Engagement Standard.                                              holder Engagement Standard.




                                                                                                                                                                      37
 Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan             Tanggung Jawab Sosial            Informasi Tambahan             Laporan Keuangan
    Human Capital Management               Tata Kelola Perusahaan              dan Lingkungan               Additional Information           Financial Report
                                           Corporate Governance            Social and Environmental
                                           Implementation Report                Responsibility
Page 40
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     RUANG LINGKUP, BATASAN
     PELAPORAN DAN PELAPORAN DATA
     SCOPE, REPORTING BOUNDARIES, AND DATA REPORTING

     Pengumpulan data dalam Laporan ini mencerminkan                          The data presented in this Report reflects the
     kinerja Perseroan sepanjang tahun 2025, baik secara                      Company’s performance throughout 2025, both
     kuantitatif maupun kualitatif, yang mencakup aktivitas                   quantitative and qualitative, covering internal
     internal dan eksternal. Data yang disajikan meliputi                     and external activities. The data includes the
     kantor pusat dan entitas anak yang dikonsolidasikan                      head office and subsidiaries consolidated in the
     dalam Laporan Keuangan Perseroan. [GRI 2-2]                              Company’s Financial Statements. [GRI 2-2]

     Proses pengumpulan dan pelaporan data                                    The data collection and reporting process follows
     dilakukan dengan mengacu pada standar yang                               applicable standards for each aspect to ensure that
     berlaku untuk masing-masing aspek, sehingga                              the information presented is relevant and comparable.
     informasi yang disajikan bersifat relevan dan                            For financial reporting, the Company refers to the
     dapat dibandingkan. Untuk pelaporan keuangan,                            Indonesian Financial Accounting Standards (PSAK).
     Perseroan mengacu pada Pernyataan Standar                                Meanwhile, sustainability performance reporting is
     Akuntansi Keuangan (PSAK) Indonesia. Sementara                           prepared in accordance with the Financial Services
     itu, pelaporan kinerja keberlanjutan disusun sesuai                      Authority (OJK) Regulation No. 51/POJK.03/2017
     dengan ketentuan dalam Peraturan Otoritas Jasa                           on the Implementation of Sustainable Finance. In
     Keuangan (OJK) No. 51/POJK.03/2017 tentang                               addition, BNBR adopts the principles of ISO 26000
     Penerapan Keuangan Berkelanjutan. Selain itu,                            as a reference for our social development initiatives.
     BNBR juga mengadopsi prinsip-prinsip dalam
     ISO 26000 sebagai acuan dalam pelaksanaan
     program pengembangan sosial kemasyarakatan.




             INFORMASI LEBIH LANJUT
             DAN UMPAN BALIK
             FURTHER INFORMATION AND FEEDBACK [SEOJK G.2]
            Perseroan terbuka terhadap masukan                                We welcome feedback and input from
            dan umpan balik dari para pemangku                                stakeholders as part of our continuous
            kepentingan sebagai bagian dari upaya                             improvement efforts. Feedback can
            perbaikan berkelanjutan. Umpan balik                              be submitted through: [GRI 2-3]
            dapat disampaikan melalui: [GRI 2-3]



                                                                Investor Relations
                                                             PT Bakrie & Brothers Tbk
                                                            Bakrie Tower, Lantai 35-37,
                                                                Rasuna Epicentrum
                                                               Jl. H.R Rasuna Said,
                                                             Jakarta 12940, Indonesia

                                                          Tel : (+62 21) 2991 2222
                                                     Website : www.bakrie-brothers.com
                                                           Email : ir@bakrie.co.id




38
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 41
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




IKHTISAR
UTAMA >
MAIN HIGHLIGHTS




                                                                                                                                             39
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 42
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     IKHTISAR KEUANGAN
     FINANCIAL HIGHLIGHTS
     Dalam miliar Rupiah, kecuali disebutkan lain | In billion Rupiah, unless stated otherwise

                                                                                                            2025               2024           2023            2022*              2021*
      Hasil-hasil Operasi | Result of Operations
      Pendapatan Neto | Net Revenues                                                                           3.743             3.870         3.759              3.627             2.393
      Beban Pokok Pendapatan | Cost of Goods Sold                                                             2.999             3.000          2.876              2.910              1.972
      Laba (Rugi) Bruto | Gross Profit (Loss)                                                                    744               869           883                 716              422
      Total Beban Usaha | Total Operating Expenses                                                               628                587          535                 484               401
      Laba (Rugi) Usaha | Operating Profit (Loss)                                                                  117             283           348                232                  21
      Laba (Rugi) Neto | Net Profit (Loss)                                                                       503                336          264                306                  87
      EBITDA                                                                                                     224               388           446                362                176
      Laba (Rugi) yang dapat diatribusikan kepada pemilik entitas
      induk dan kepentingan non pengendali | Profit (Loss)                                                       503               336           264                306                  87
      attributable to owners of parent and non-controlling interest
      Total Laba (Rugi) Komprehensif
                                                                                                                 510                343          231                 231                151
      Total Comprehensive Income (Loss)
      Jumlah Laba (Rugi) Komprehensif yang dapat diatribusikan
      kepada pemilik entitas induk dan kepentingan non
                                                                                                                 510                343          231                 231                151
      pengendali | Total Comprehensive Income (Loss) atributable
      to owners of parent and non-controlling interest
      Laba Per Saham | Profit per Share
      Jumlah Saham Beredar (dalam jutaan)
                                                                                                           293.716            293.716         293.716           22.084               21.161
      Total Outstanding Shares (in million)
      Laba (Rugi) Bersih per Saham (angka penuh dalam Rupiah)
                                                                                                                2,85               2,04          7,15             12,56               3,02
      Net Profit (Loss) per Share (full amount in Rupiah)
      Posisi Keuangan | Financial Position
      Total Aset | Total Assets                                                                             23.568              6.829           7.102            17.463            15.219
      Total Aset Lancar | Total Current Assets                                                                 4.418             3.629         3.944             14.296            11.966
      Total Aset Tidak Lancar | Total Non-Current Assets                                                      19.149            3.200           3.158              3.167            3.252
      Total Liabilitas | Total Liabilities                                                                   18.896              2.918          4.441            15.937            13.924
      Total Liabilitas Jangka Pendek | Total Short-Term Liabilities                                           3.596                2.151       3.957             15.335            13.329
      Total Liabilitas Jangka Panjang | Total Long-Term Liabilities                                          15.300                 767          484                602               595
      Total Ekuitas | Total Equity                                                                            4.672              3.912          2.661             1.526             1.295
      Modal Kerja Bersih | Net Working Capital                                                               15.553               1.479           (13)           (1.039)           (1.363)
      Arus Kas Operasi | Operating Cash Flow                                                                    (107)                     1     (318)               400                 50
      Informasi Keuangan Lainnya | Other Financial Information
      Margin EBITDA | EBITDA Margin                                                                          5,98%             10,02%          11,86%            9,99%              7,35%
      Margin Laba Bersih | Net Profit Margin                                                                 13,43%             8,68%          7,03%             8,44%             3,63%
      Rasio Keuangan | Financial Ratios
      Tingkat Pengembalian Aset | Return on Assets                                                             2,13%            4,92%          3,72%               1,75%           0,57%
      Tingkat Pengembalian Ekuitas | Return on Equity                                                        10,76%             8,59%          9,94%           20,06%              6,70%
      Rasio Lancar | Current Ratio                                                                        122,86%            168,75%          99,68%           93,22%             89,78%
      Hutang Jangka Pendek / Ekuitas | Short Term Debt / Equity                                                  0,77              0,55          1,49             10,05             10,29
      Hutang Jangka Panjang / Ekuitas | Long Term Debt / Equity                                                 3,28              0,20           0,18               0,39              0,46
      Jumlah Hutang / Ekuitas | Total Debt / Equity                                                             4,04               0,75          1,67              10,44             10,75
      Total Liabilitas / Total Aset | Total Liabilities / Total Asset                                           0,80               0,43         0,63                0,91              0,91

     *) angka 2021 disajikan kembali | 2021 numbers are restated



40
                            Profil Perusahaan                      Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                            Corporate Profile                      Main Highlights               Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                                         & the Board of Directors
Page 43
                                                                                                                                                                          FORWARD MOMENTUM
                                                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      IKHTISAR SAHAM
      SHARES HIGHLIGHTS
      Harga dan volume saham yang diperdagangkan 2024 & 2025 | Price and volume of shares traded 2024 & 2025




                           800.000                                                                                                                                                                                                 140
                                                                                                                                                                               Harga Saham | Share Price
                                                                                                                                                                               Volume
                           700.000
                                                                                                                                                                                                                                   120
000’ Saham | 000’ Shares




                           600.000
                                                                                                                                                                                                                                       IDR/Saham | IDR/Share

                                                                                                                                                                                                                                   100


                           500.000

                                                                                                                                                                                                                                   80

                           400.000

                                                                                                                                                                                                                                   60

                           300.000


                                                                                                                                                                                                                                   40
                           200.000



                                                                                                                                                                                                                                   20
                           100.000



                                0                                                                                                                                                                                                  0
                                 24


                                        24


                                                 24


                                                          24


                                                               24


                                                                         4


                                                                                  24


                                                                                        24


                                                                                                  24


                                                                                                           24


                                                                                                                    24


                                                                                                                             24


                                                                                                                                   25


                                                                                                                                           25


                                                                                                                                                    25


                                                                                                                                                          25


                                                                                                                                                                  25


                                                                                                                                                                          25


                                                                                                                                                                                   25


                                                                                                                                                                                            25


                                                                                                                                                                                                  25


                                                                                                                                                                                                            25


                                                                                                                                                                                                                     25


                                                                                                                                                                                                                              25
                                                                       I2
                                N


                                      B


                                             AR



                                                      L


                                                               EI




                                                                             LY


                                                                                       ST


                                                                                             PT


                                                                                                       KT


                                                                                                                V


                                                                                                                         ES


                                                                                                                                  N


                                                                                                                                        B


                                                                                                                                                AR



                                                                                                                                                         R


                                                                                                                                                                EI


                                                                                                                                                                        N


                                                                                                                                                                                   L


                                                                                                                                                                                        ST


                                                                                                                                                                                                 PT


                                                                                                                                                                                                         KT


                                                                                                                                                                                                                 V


                                                                                                                                                                                                                          ES
                                                                     N
                                                      RI




                                                                                                                                                                               JU
                                      FE




                                                                                                                O




                                                                                                                                                         AP
                                                                                                                                        FE




                                                                                                                                                                                                                 O
                               JA




                                                                                                                                  JA




                                                                                                                                                                       JU
                                                               M




                                                                                                                                                               M
                                                                    JU


                                                                             JU




                                                                                             SE




                                                                                                                         D
                                                                                   AG




                                                                                                       O




                                                                                                                                                                                             SE




                                                                                                                                                                                                                          D
                                                                                                                                                                                       AG




                                                                                                                                                                                                        O
                                             M




                                                                                                                                                M
                                                     AP




                                                                                                                N




                                                                                                                                                                                                                 N




                                                                                                                                                                                                                                       41
                   Pengelolaan Sumber Daya Manusia                   Laporan Pelaksanaan                         Tanggung Jawab Sosial                     Informasi Tambahan                         Laporan Keuangan
                      Human Capital Management                      Tata Kelola Perusahaan                          dan Lingkungan                        Additional Information                       Financial Report
                                                                    Corporate Governance                        Social and Environmental
                                                                    Implementation Report                            Responsibility
Page 44
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




         Pasar                                           2023                                                                              2024
        Regular
         Harga
         Saham
        Regular                Q1              Q2                   Q3              Q4                    Q1                     Q2                 Q3                  Q4
         Market
       Share Price
        (Rupiah)
         Tertinggi
                                53              50                   48              56                   42                      33                 61                  127
          Highest
        Terendah
                                50              20                   24              35                   30                      26                 26                  26
         Lowest
        Penutupan
                                50              24                   38              35                   30                      30                 55                  127
         Closing
         Jumlah
         Saham
       Yang Diper-
                         1.402.339.700     240.837.959         377.526.646      882.323.600          294.831.800              370.664.600     2.863.131.900        9.758.549.300
       dagangkan
       Total Shares
         Traded


         Jumlah
         Saham
        Beredar
                        160.057.457.509   160.057.457.509    160.057.457.509   173.416.832.509     173.416.832.509       173.416.832.509     173.416.832.509      173.416.832.509
          Total
       Outstanding
         Shares
      Kapitalisasi Pasar (Rp juta) | Market Capitalization (Rp million)
         Tertinggi
                           8.483.045        8.002.873            7.682.758        9.711.343           7.283.507                5.722.755          10.578.427         22.023.938
          Highest
        Terendah
                           8.002.873         3.201.149           3.841.379       6.069.589            5.202.505                4.508.838          4.508.838          4.508.838
         Lowest
        Penutupan
                           8.002.873         3.841.379           6.082.183       6.069.589            5.202.505               5.202.505           9.537.926          22.023.938
         Closing




     Pada Triwulan 4 tahun 2024, PT Bakrie & Brothers                                     In 4th Quarter 2024, PT Bakrie & Brothers Tbk
     Tbk melakukan aksi penerbitan saham baru                                             exercised issuance of new shares through
     PMTHMETD melalui konversi Obligasi Wajib                                             Additional Paid-in Capital without Pre-emptive
     Konversi menjadi saham Perseroan sebanyak                                            Rights through conversion of Mandatory Convertible
     13.359.375.000 lembar saham. Aksi korporasi                                          Bonds as much as 13,359,375,000 shares. This
     ini menyebabkan fluktuasi total saham beredar                                        corporate action caused fluctuations of the total
     naik menjadi 173.416.832.509 lembar saham.                                           outstanding share rise to 173,416,832,509 shares.




42
                      Profil Perusahaan                  Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi                     Analisis dan Pembahasan Manajemen
                      Corporate Profile                  Main Highlights             Report from the Board of Commissioners                   Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 45
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




IKHTISAR KINERJA
KEBERLANJUTAN BNBR 2025
OVERVIEW OF SUSTAINABILITY ASPECTS 2025

ASPEK EKONOMI
ECONOMIC ASPECTS [SEOJK B.1]
Kinerja nilai ekonomi & distribusi
Economic value performance & distribution


INVESTASI PRODUK & LAYANAN RAMAH LINGKUNGAN
ECO-FRIENDLY PRODUCT & SERVICE INVESTMENT


  RP66,3
  MILIAR | BILLION
  Bus listrik, energi panas bumi,
  proyek rendah karbon
  Electric buses, geothermal energy,
  low-carbon projects



PROGRAM CSR / KEMASYARAKATAN
CSR / COMMUNITY INVESTMENT


  RP2
  MILIAR | BILLION
  5 program: Peduli, Cerdas, Hijau, Sehat,
  Kemitraan Untuk Negeri
  5 programs across social, education,
  environment, health & partnership




                                                                                                                                             43
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 46
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ASPEK LINGKUNGAN
      ENVIRONMENT ASPECTS [SEOJK B.2]
      Pengelolaan sumber daya & dampak lingkungan | Resource management & environmental impact


       KONSUMSI ENERGI
       ENERGY CONSUMPTION                                             EMISI GRK SCOPE 1 + 2
                                                                      GHG EMISSIONS SCOPE 1 + 2

       14.400.333 GJ                                                  3.443.416 TCO₂E
       INTENSITAS ENERGI 3,85 GJ
       PER JUTA PENDAPATAN                                            TOTAL SCOPE 1+2+3: 4.338.629 TCO₂E
       ENERGY INTENSITY 3.85 GJ                                       TOTAL SCOPE 1+2+3: 4,338,629 TCO₂E
       PER MILLION REVENUE


        KONSUMSI AIR                                                  TRANSISI ENERGY
        WATER CONSUMPTION                                             ENERGY TRANSITION


        851.825 M³                                                    198 MW                                                           DAUR ULANG LIMBAH
        68%          Air Tanah                                        TOTAL KAPASITAS PROYEK
                     Groundwater                                      ENERGI TERBARUKAN 2025                                           TOTAL WASTE RECYCLED

        32% PDAM
            Utility (PDAM)
                                                                      TOTAL CAPACITY OF
                                                                      RENEWABLE ENERGY 2025                                            184 TON

     ASPEK SOSIAL
     SOCIAL ASPECTS [SEOJK B.3]
     Ketenagakerjaan, K3, hak asasi & komunitas | Employment, OSH, human rights & community

       KESELAMATAN & KESEHATAN KERJA (K3)                                                               PENGEMBANGAN SDM & PELATIHAN
       OCCUPATIONAL SAFETY & HEALTH (OSH)                                                               HUMAN CAPITAL DEVELOPMENT & TRAINING


       6,3               Frekuensi kecelakaan
                         Accident frequency rate
                                                                                                        PELATIHAN BERKELANJUTAN AKTIF
                                                                                                        ONGOING STRUCTURED
                                                                                                        TRAINING PROGRAMMES
       0                     2            8                                                             Termasuk program magang, upskilling,
       FATALITY              CEDERA BERAT HARI KERJA
       FATALITIES            SERIOUS                     HILANG                                         leadership development
                             INJURIES                    LOST-TIME DAYS                                 Incl. internship, upskilling & leadership development


       SERIKAT PEKERJA & KEBEBASAN BERSERIKAT
                                                                                                        HAK ASASI MANUSIA (HAM)




                                                                                                        0
       TRADE UNION & FREEDOM OF ASSOCIATION
                                                                                                        HUMAN RIGHTS

       945                   Anggota serikat pekerja
                             Union members

       Hak berserikat terlindungi sesuai UU Ketenagakerjaan
                                                                                                                         Pelanggaran HAM
                                                                                                                         Human rights violations
       Right to organize protected under Indonesian Labour Law

 Catatan / Note:
 Nilai ekonomi langsung (pendapatan, laba, dividen) tersedia dalam bagian Keuangan dari Laporan ini. Semua angka telah melalui proses verifikasi internal.
 Pelaporan mengacu pada Standar GRI 2021 dan POJK No. 51/POJK.03/2017
 Direct economic values (revenue, profit, dividends) are disclosed in the Financial Section of this Report. All figures have undergone internal verification.
 Reporting aligned with GRI Standards 2021 dan POJK 51/2017.




44
                        Profil Perusahaan                     Ikhtisar Utama                   Laporan Dewan Komisaris dan Direksi                   Analisis dan Pembahasan Manajemen
                        Corporate Profile                     Main Highlights                 Report from the Board of Commissioners                 Management’s Discussion & Analysis
                                                                                                      & the Board of Directors
Page 47
                                                                                                                       FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KOMPOSISI KEPEMILIKAN SAHAM
SHAREHOLDERS COMPOSITION
berdasarkan DPS BNBR Per 31 Desember 2025 | based on BNBR shareholder register per December 31, 2025




 KEPEM I LI K AN SAHAM DE WAN KOM ISARIS DAN DI REKSI
 SHARES OWNERSHIP OF BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS
                                                                                                                                              PERSENTASE
                                                                                                                     JUMLAH
      PEMEGANG SAHAM                                                  JABATAN                                                                 KEPEMILIKAN
          SHAREHOLDERS                                                POSITION
                                                                                                                     SAHAM
                                                                                                                                                OWNERSHIP
                                                                                                                   TOTAL SHARE
                                                                                                                                                PERCENTAGE

                                                                      DEWAN KOMISARIS
                                                                   BOARD OF COMMISSIONERS
 Armansyah Yamin                         Komisaris Utama | President Commissioner                                               4.016.799                       0,00%
 Syailendra S. Bakrie                    Komisaris | Commissioner                                                                      0                        0,00%
 Adika Aryasthana Bakrie                 Komisaris | Commissioner                                                                      0                        0,00%
 Raniwati                                Komisaris Independen | Independent Commissioner                                               0                        0,00%
 Adrian Toho Parada
                                         Komisaris Independen | Independent Commissioner                                               0                        0,00%
 Panggabean
 TOTAL KEPEMILIKAN SAHAM DEWAN KOMISARIS
                                                                                                                                4.016.799                       0,00%
 TOTAL SHARES OWNERSHIP OF BOARD OF COMMISSIONERS



                                                                          DIREKSI
                                                                     BOARD OF DIRECTORS
 Anindya N. Bakrie                       Direktur Utama | President Director                                                           0                        0,00%
 A. Ardiansyah Bakrie                    Wakil Direktur Utama | Vice President Director                                                0                        0,00%
 Hendrajanto Marta Sakti                 Direktur | Director                                                                           0                        0,00%
 R.A. Sri Dharmayanti                    Direktur | Director                                                              13.223.000                             0,01%
 Kartini Sally                           Direktur | Director                                                                           0                        0,00%
 TOTAL KEPEMILIKAN SAHAM DIREKSI
                                                                                                                          13.223.000                             0,01%
 TOTAL SHARES OWNERSHIP OF BOARD OF DIRECTORS

 TOTAL                                                                                                                   17.239.799                             0,01%



 PEM EGANG SAHAM YANG M EM I LI KI 5% ATAU LEB I H
 TOTAL SHARES OWNERSHIP OF BOARD OF COMMISSIONERS & DIRECTORS
                                                                                                                                              PERSENTASE
                                                                                                                      JUMLAH
                                          PEMEGANG SAHAM                                                                                      KEPEMILIKAN
                                               SHAREHOLDERS
                                                                                                                      SAHAM
                                                                                                                                                OWNERSHIP
                                                                                                                   TOTAL SHARE
                                                                                                                                                PERCENTAGE

 PORT FRASER INTERNATIONAL LTD                                                                                       45.102.744.597                             26,01%
 FOUNTAIN CITY INVESTMENT LTD                                                                                        38.445.113.000                             22,17%
 UOB KAY HIAN PTE LTD                                                                                                14.685.041.055                             8,47%
 EUROFA CAPITAL INVESTMENT INC                                                                                        11.718.750.000                            6,76%
 LEVOCA ENTERPRISE LTD                                                                                                 9.219.385.798                            5,32%
 Sub Total                                                                                                          119.171.054.450                         68,73%
 Masyarakat (kepemilikan <5%) | Public (ownership <5%)                                                            54.245.798.059                                31,27%
 TOTAL (SAHAM YANG DISETOR)
                                                                                                               173.416.832.509                           100,00%
 TOTAL (FULLY PAID SHARES)




                                                                                                                                                                         45
 Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan              Tanggung Jawab Sosial       Informasi Tambahan                  Laporan Keuangan
    Human Capital Management              Tata Kelola Perusahaan               dan Lingkungan          Additional Information                Financial Report
                                          Corporate Governance             Social and Environmental
                                          Implementation Report                 Responsibility
Page 48
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PEM EGANG SAHAM YANG M EM I LI KI 1% ATAU LEB I H
      SHAREHOLDERS WITH 1% OWNERSHIP OR MORE
                                                                                                                                             PERSENTASE
                                                                                                                        JUMLAH
                                         PEMEGANG SAHAM                                                                                      KEPEMILIKAN
                                           SHAREHOLDERS
                                                                                                                        SAHAM
                                                                                                                                               OWNERSHIP
                                                                                                                      TOTAL SHARE
                                                                                                                                               PERCENTAGE

      PORT FRASER INTERNATIONAL LTD                                                                                    45.102.744.597                       26,01%
      FOUNTAIN CITY INVESTMENT LTD                                                                                     38.445.113.000                       22,17%
      UOB KAY HIAN PTE LTD                                                                                             14.685.041.055                        8,47%
      EUROFA CAPITAL INVESTMENT INC                                                                                     11.718.750.000                       6,76%
      LEVOCA ENTERPRISE LTD                                                                                             9.219.385.798                        5,32%
      GRAND MARVEL INVESTMENT CORPORATION                                                                              8,000,000,000                          4.61%
      LEGACY TIMES INTERNATIONAL LIMITED                                                                               8,000,000,000                          4.61%
      PRODIGY ENERGY RESOURCES, PT                                                                                     5,250,000,000                         3.03%
      INVESTISSEMENT U.T.C.S.A                                                                                          5,070,180,100                        2.92%
      PRIMA ELOK MAKMUR, PT                                                                                            3,274,086,632                          1.89%
      TRIMEGAH SEKURITAS INDONESIA TBK, PT                                                                             2,965,000,307                           1.71%
      PT. BIOFUEL INDO SUMATRA                                                                                         2,230,423,800                          1.29%
      Sub Total                                                                                                      153.960.745.289                       88,78%
      Masyarakat (kepemilikan <1%)
                                                                                                                      19.456.087.220                        11,22%
      Public (ownership <1%)
      TOTAL (SAHAM YANG DISETOR)
                                                                                                                 173.416.832.509                        100,00%
      TOTAL (FULLY PAID SHARES)




      PEM EGANG SAHAM B ERDA SARK AN KL A SI FI K A SI
      SHAREHOLDERS BASED ON CLASSIFICATION
                                                                                                                                              PERSENTASE
                                                                                                                       JUMLAH
                                                                                                                                              KEPEMILIKAN
                      STATUS                                        TOTAL INVESTOR                                     SAHAM
                                                                                                                                                OWNERSHIP
                                                                                                                      TOTAL SHARE
                                                                                                                                                PERCENTAGE

      Lembaga Asing
                                                                         280                                         143.975.539.893                        83,02%
      Foreign Institution
      Lembaga Indonesia
                                                                         327                                            20.717.114.455                       11,95%
      Local Institution
      Perorangan Asing
                                                                         152                                              94.484.968                         0,05%
      Foreign Individual
      Perorangan Indonesia
                                                                        42.710                                         8.629.693.193                          4,98%
      Local Individual
      TOTAL                                                            43.469                                        173.416.832.509                     100,00%




46
                     Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights           Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 49
                                                                                                                      FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KRONOLOGI PENCATATAN SAHAM
LISTING OF SHARES CHRONOLOGY

Perseroan mencatatkan sahamnya di Bursa Efek Indonesia
(d/h Bursa Efek Jakarta) dengan kode saham BNBR.
The Company listed it shares on The Indonesia Stock Exchange (previously
Jakarta Stock Exchange) with ticker code BNBR.


                                                                       PERUBAHAN
                                                                                                        TOTAL
                                                                         JUMLAH
           TIPE PENCATATAN                       TANGGAL                                               LEMBAR                  RASIO
                                                                         SAHAM                                                              NOMINAL (RP)
                LISTING TYPE                          DATE                                             SAHAM                   RATIO
                                                                       CHANGE IN
                                                                                                     TOTAL SHARES
                                                                     SHARES VOLUME

Penawaran Umum Perdana                      28 Agustus 1989
                                                                               2.850.000                   2.850.000             -
Initial Public Offering                     August 28, 1989
                                              9 Maret 1990
Company Listing                                                                16.150.000                19.000.000              -
                                              March 9, 1990
                                           27 November 1991
Private Placement I                                                                978.969                19.978.969             -
                                           November 27, 1991
                                             10 Januari 1992
Private Placement II                                                                        1.031        19.980.000              -
                                            January 10, 1992
HMETD I                                          4 Juni 1993
                                                                                1.080.000                21.060.000              -
Rights Issue I                                  June 4, 1993
Saham Bonus I                                   22 Juni 1994
                                                                              31.590.000                 52.650.000             2:3                1.000
Bonus of Shares I                               June 22, 199
HMETD II                                        14 Juli 1994
                                                                            189.540.000                 242.190.000              -
Rights Issue II                                 July 14, 1994
Pemecahan Saham                               7 Agustus 1995
                                                                            242.190.000               484.380.000               1:2                 500
Stock Split                                   August 7, 1995
Saham Bonus II                                17 Januari 1997
                                                                          1.453.140.000              1.937.520.000              1:3                 500
Bonus of Shares II                           January 17, 1997
Penambahan Modal Non HMETD
                                            31 Oktober 2001
Additional Paid-in Capital                                             36.812.880.000               38.750.400.000               -
                                            October 31, 2001
without Pre-emptive Rights
                                                                                                                                               Seri | Series
Penggabungan Saham I                          17 Maret 2005
                                                                      -31.000.320.000                7.750.080.000              5:1             A : 2.500
Reverse Stock I                               March 17, 2005
                                                                                                                                                 B : 350
HMETD III                                      6 Mei 2005
                                                                        19.220.198.400              26.970.278.400               -
Rights Issue III                               May 6, 2005
Penggabungan Saham II                         6 Maret 2008
                                                                       -13.485.139.200               13.485.139.200             2:1
Reverse Stock II                              March 6, 2008
HMETD IV & Waran Seri I
                                             24 Maret 2008
Rights Issue IV &                                                      80.236.578.240                93.721.717.440              -
                                             March 24, 2008
Warrants Series I
Saham Ditempatkan &
                                                 1 April 2011
Disetor Penuh*)                                                                               88     93.721.717.528              -
                                                 April 1, 2011
Issued & Paid Up Shares *)
Penambahan Modal
Non HMETD I**)                             15 Desember 2016                                                                                    Seri | Series
                                                                        3.300.000.000                97.021.717.528              -
Additional Paid-in Capital                December 15, 2016                                                                                      D : 50
without Pre-emptive Rights I **)




                                                                                                                                                               47
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan           Tanggung Jawab Sosial                Informasi Tambahan              Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan            dan Lingkungan                   Additional Information            Financial Report
                                   Corporate Governance          Social and Environmental
                                   Implementation Report              Responsibility
Page 50
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                 PERUBAHAN
                                                                                                                   TOTAL
                                                                                   JUMLAH
              TIPE PENCATATAN                           TANGGAL                                                   LEMBAR         RASIO
                                                                                   SAHAM                                                         NOMINAL (RP)
                   LISTING TYPE                             DATE                                                  SAHAM           RATIO
                                                                                  CHANGE IN
                                                                                                              TOTAL SHARES
                                                                                SHARES VOLUME

      Penambahan Modal
      Non HMETD II**)                                 31 Maret 2017                                                                                Seri | Series
                                                                                 16.458.094.820               113.479.812.348        -
      Additional Paid-in Capital                      March 31, 2017                                                                                 D : 50
      without Pre-emptive Rights II **)
      Penambahan Modal
      Non HMETD III**)                              12 September 2017                                                                              Seri | Series
                                                                                       55.751.960           113.535.564.308          -
      Additional Paid-in Capital without           September 12, 2017                                                                                D : 50
      Pre-emptive Rights III **)
      Penambahan Modal
      Non HMETD IV**)                                  3 April 2018                                                                                Seri | Series
                                                                                   7.624.865.069              121.160.429.377        -
      Additional Paid-in Capital without               April 3, 2018                                                                                 D : 50
      Pre-emptive Rights IV **)
      Penambahan Modal
                                                                                                                                                   Seri | Series
      Non HMETD V**)                                   21 Mei 2018
                                                                                                  623        121.160.430.000         -                C : 72
      Additional Paid-in Capital                       May 21, 2018
                                                                                                                                                     D : 551
      without Pre-emptive Rights V **)
                                                                                                                                                   Seri | Series
                                                                                                                                                    A: 28.500
      Penggabungan Saham III                           31 Mei 2018
                                                                               -109.044.386.377                12.116.043.000      10:1              B: 3.990
      Reverse Stock III                                May 31, 2018
                                                                                                                                                     C: 1.140
                                                                                                                                                      D: 500
      Penambahan Modal
      Non HMETD VI**)                              12 Desember 2018                                                                                Seri | Series
                                                                                  8.655.934.000               20.771.977.000         -
      Additional Paid-in Capital without           December 12, 2018                                                                                  E : 64
      Pre-emptive Rights VI **)
      Penambahan Modal
      Non HMETD VII**)                              27 Februari 2019                                                                               Seri | Series
                                                                                       91.076.480           20.863.053.480           -
      Additional Paid-in Capital without            February 27, 2019                                                                                D : 500
      Pre-emptive Rights VII **)
      Penambahan Modal
      Non HMETD VIII**)                              29 Maret 2021                                                                                 Seri | Series
                                                                                       297.811.781             21.160.865.261        -
      Additional Paid-in Capital without             March 29, 2021                                                                                  D : 500
      Pre-emptive Rights VIII **)
      Penambahan Modal
      Non HMETD IX**)                              22 Desember 2022                                                                                Seri | Series
                                                                                     923.618.948            22.084.484.209           -
      Additional Paid-in Capital without          December 22, 2022                                                                                  D : 500
      Pre-emptive Rights IX **)
      Penambahan Modal
      Non HMETD X**)                              29 November 2023                                                                                 Seri | Series
                                                                                 99.527.840.300              121.612.324.509         -
      Additional Paid-in Capital                  November 29, 2023                                                                                   E : 64
      without Pre-emptive Rights X **)
      Penambahan Modal
      Non HMETD XI**)                              8 Desember 2023                                                                                 Seri | Series
                                                                                 38.445.133.000             160.057.457.509          -
      Additional Paid-in Capital without           December 8, 2023                                                                                   E : 64
      Pre-emptive Rights XI **)
      Penambahan Modal
      Non HMETD XII                                10 Desember 2024                                                                                Seri | Series
                                                                                 13.359.375.000             173.416.832.509
      Additional Paid-in Capital                   December 10, 2024                                                                                  E : 12
      without Pre-emptive Rights XII
      Catatan | Note:
      HMETD: Hak Memesan Efek Terlebih Dahulu | Rights Issue					
      OWK: Obligasi Wajib Konversi | MCB: Mandatory Convertible Bond						
      *) Dari total Waran Seri I yang diterbitkan sebanyak 4.719.798.720, jumlah waran yang dikonversi menjadi saham sampai dengan berakhirnya periode pelaksanaan
      waran tanggal 1 April 2011 adalah sebanyak 88 lembar. | Of the total number of Warrant Series I issued by as much as 4,719,798,720 warrants, total number of
      warrant converted into shares until the end of exercise period on April 1, 2011 was as much as 88 warrants.
      **) Merupakan konversi dari beberapa OWK. | Conversion of several MCBs.				




48
                       Profil Perusahaan                Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                       Corporate Profile                Main Highlights            Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 51
                                                                                                                   FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENGHARGAAN & SERTIFIKASI 2024
AWARDS & CERTIFICATIONS 2024

PENGHARGAAN | AWARDS




 B A K R I E AU TO PA R T S                              B A K R I E AU T O PA R T S                        B A K R I E AU T O PA R T S
 Piagam Penghargaan dari                                 Penghargaan dari MMKI                              Piagam Penghargaan dari
 KPP Madya Kota Bekasi                                   Suppliers Club (MSC)                               PT Yanmar Diesel Indonesia
 Appreciation Certificate Medium                         Award from MMKI                                    Appreciation Certificate from
 Taxpayers Office of Bekasi City                         Suppliers Club (MSC)                               PT Yanmar Diesel Indonesia
 FEB RUA RI 2025 | FEB RUA RY 2025                       FEB RUA RI 2025 | FEB RUA RY 2025                  A PRI L 2025 | A PRI L 2025

 Pada 18 Februari 2025, KPP                              Pada 19 Februari 2025 PT                           Pada 10 April 2025, PT Yanmar
 Madya Kota Bekasi memberikan                            Bakrie Autoparts memperoleh                        Diesel Indonesia (PT YADIN)
 penghargaan kepada PT Bakrie                            penghargaan Juara 3 untuk                          memberikan penghargaan
 Autoparts atas kontribusi dalam                         pencapaian Increase Capacity                       kepada PT Bakrie Autoparts
 penerimaan negara tahun 2024.                           DB1 Line dalam QCC Activity                        sebagai pemasok atas kinerja
                                                         Fy24 yang diadakan oleh MMKI                       dan dukungan yang luar biasa
 On February 18, 2025,
                                                         Suppliers Club (MSC).                              kepada PT YADIN selama aktivitas
 Medium Taxpayers Office (KPP
                                                                                                            produksi sepanjang tahun 2024.
 Madya) of Bekasi City gave                              On February 19, 2025 PT Bakrie
 an appreciation to PT Bakrie                            Autoparts received an award                        On April 10, 2025, PT Yanmar
 Autoparts for its contribution                          as 3rd Winner for achievement                      Diesel Indonesia (PT YADIN) gave
 in state revenue in 2024.                               in Increase Capacity DB1 Line in                   an award to PT Bakrie Autoparts
                                                         QCC Activity Fy24 carried out by                   as supplier for its outstanding
                                                         MMKI Suppliers Club (MSC).                         performance and support to
                                                                                                            PT YADIN during production
                                                                                                            activities throughout 2024.




                                  B A K R I E AU T O PA R T S
                                  Penghargaan dari Yanmar Way of Kaizen (YWK)
                                  Supplier Convention ke-7 tahun 2025
                                  Award from 7th Yanmar Way of Kaizen (YWK) Supplier Convention year 2025
                                  NOV EM B ER 2025 | NOV EM B ER 2025

                                  Pada 6 November 2025 PT Bakrie Autoparts memperoleh penghargaan Juara
                                  3 dari Event Yanmar Way of Kaizen (YWK) Supplier Convention ke-7 tahun
                                  2025 yang diadakan oleh PT Yanmar Diesel Indonesia (PT YADIN).
                                  On November 6, 2025 PT Bakrie Autoparts received an award as 3rd
                                  Winner from 7th Yanmar Way of Kaizen (YWK) Supplier Convention year
                                  2025 event carried out by PT Yanmar Diesel Indonesia (PT YADIN).




                                                                                                                                                        49
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan                Tanggung Jawab Sosial      Informasi Tambahan              Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan                 dan Lingkungan         Additional Information            Financial Report
                                     Corporate Governance               Social and Environmental
                                     Implementation Report                   Responsibility
Page 52
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       B A K R I E AU TO PA R T S                      BAKRIE CONSTRUCTION                                             B A K R I E M E TA L I N D U S T R I E S
       Medali Emas dan Perak                           Penghargaan dari                                                PROPER 2024
       Hino Innovation Convention                      PT McConnell Dowell                                             (Penilaian Peringkat
       (HICo) ke-8 tahun 2025                          Indonesia                                                       Kinerja Perusahaan
       Gold and Silver Medal from 8th                  Appreciation Certificate from                                   Dalam Pengelolaan
       Hino Innovation Convention                      PT McConnell Dowell Indonesia                                   Lingkungan Hidup)
       (HICo) year 2025                                O K TO B E R 2 0 2 5 | O C TO B E R 2 0 2 5                     PROPER 2024
       DESEM B ER 2025 | DECEM B ER 2025               Pada 27 Oktober 2025, PT                                        (Company Performance
       Pada 18 Desember 2025, tim dari                 McConnell Dowell Indonesia                                      Rating Assessment in
       PT Bakrie Autoparts memperoleh                  memberikan penghargaan kepada                                   Environmental Management)
       medali emas dan perak untuk                     PT Bakrie Construction atas                                     FEB RUA RI 2025 | FEB RUA RY 2025
       Kategori Suggestion System (SS),                kontribusi yang luar biasa kepada PT                            PT Bakrie Metal Industries berhasil
       serta medali perak untuk kategori               McConnell Dowell Indonesia dalam                                meraih PROPER peringkat Biru untuk
       Quality Control Circle (QCC) dari               penyelesaian proyek “Fabrication                                sub sektor Pabrikasi dan Konstruksi
       ajang Hino Innovation Convention                of Intake Head Jacket Structure”.                               Baja tahun 2024 dari Kementrian
       (HICo) ke-8 tahun 2025 yang                                                                                     Lingkungan Hidup dan Kehutanan.
                                                       On October 27, 2025, PT
       diadakan oleh Hino Indonesia                                                                                    Pemberian penghargaan diumumkan
                                                       McConnell Dowell Indonesia gave
       Manufacturer Club (HIMC).                                                                                       pada tanggal 18 Februari 2025.
                                                       an appreciation to PT Bakrie
       On December 18, 2024 a team                     Construction for its excellent                                  PT Bakrie Metal Industries
       from PT Bakrie Autoparts received               contribution in the completion of                               received Blue Medals for
       a gold and a silver medal for                   the “Fabrication of Intake Head                                 Company Performance Rating
       Suggestion System (SS) category,                Jacket Structure” project.                                      Assessment in Environmental
       and a silver medal for Quality                                                                                  Management for Steel Fabrication
       Control Circle (QCC) from 8th Hino                                                                              and Construction sub-sector in
       Innovation Convention (HICo) year                                                                               2024 from Ministry of Environment
       2025 event carried out by Hino                                                                                  & Forestry. The award was
       Indonesia Manufacturer Club (HIMC).                                                                             announced on February 18, 2025.




                                                 BAKRIE PIPE INDUSTRIES
                                                 Piagam Penghargaan dari Badan Pusat
                                                 Statistik Republik Indonesia
                                                 Appreciation Certificate from Central Statistics Agency of the Republic of Indonesia
                                                 FEB RUA RI 2025 | FEB RUA RY 2025

                                                 PT Bakrie Pipe Industries meraih penghargaan dari BPS sebagai
                                                 responden yang responsif memberikan data dalam kegiatan Survei
                                                 Tahunan Perusahaan Industri Manufaktur pada Februari 2025.
                                                 PT Bakrie Pipe Industries received an award from BPS as a
                                                 responsive respondent providing data in the Annual Survey of
                                                 Manufacturing Industrial Companies in February 2025.




50
                      Profil Perusahaan           Ikhtisar Utama                   Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                      Corporate Profile           Main Highlights                 Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                          & the Board of Directors
Page 53
                                                                                                                   FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                  BAKRIE PIPE INDUSTRIES                             BAKRIE PIPE INDUSTRIES
 PROPER 2024                                             Perusahaan Mitra CSR                               Apresiasi untuk Perusahaan
 (Penilaian Peringkat                                    di Jawa Barat 2025                                 Pendukung Program
 Kinerja Perusahaan                                      CSR Partner Company                                Khitanan Untuk Negeri 2025
 Dalam Pengelolaan                                       in West Java 2025                                  Appreciation for Company
 Lingkungan Hidup)                                       A PRI L 2025 | A PRI L 2025                        that Supports Circumcision
 PROPER 2024                                                                                                Charity Program in 2025
                                                         Pada 17 April 2025 PT Bakrie
 (Company Performance                                    Pipe Industries berhasil meraih                    NOV EM B ER 2025 | NOV EM B ER 2025
 Rating Assessment in                                    penghargaan dari Pemerintah                        Pada 27 November 2025
 Environmental Management)                               Provinsi Jawa Barat sebagai                        Bakrie Amanah memberikan
 FEB RUA RI 2025 | FEB RUA RY 2025                       Perusahaan Mitra CSR di Jawa                       penghargaan kepada
 PT Bakrie Pipe Industries berhasil                      Barat sepanjang tahun 2025.                        PT Bakrie Pipe Industries sebagai
 meraih PROPER peringkat Biru                                                                               Perusahaan pendukung program
                                                         On April 17, 2025 PT Bakrie
 untuk sub sektor Logam tahun                                                                               Khitanan untuk Negeri 2025.
                                                         Pipe Industries received an
 2024 dari Kementrian Lingkungan                         award from the West Java                           On November 27, 2025 Bakrie
 Hidup dan Kehutanan. Pemberian                          Provincial Government as a                         Amanah gave an appreciation
 penghargaan diumumkan pada                              CSR Partner Company in West                        to PT Bakrie Pipe Industries
 tanggal 18 Februari 2025.                               Java throughout 2025.                              as Company that supports its
 PT Bakrie Pipe Industries received                                                                         Circumcision Charity Program
 Blue Medals for Company                                                                                    (“Khitanan Untuk Negeri”) in 2025.
 Performance Rating Assessment
 in Environmental Management
 for Metal sub-sector in 2024
 from Ministry of Environment
 & Forestry. The award was
 announced on February 18, 2025.




                                                   BAKRIE PIPE INDUSTRIES
                                                   Sertifikat Kelulusan dari KADIN Net Zero Hub 2025
                                                   Certificate of Accomplishment from KADIN Net Zero Hub 2025
                                                   SEPTEM B ER 2025 | SEPTEM B ER 2025

                                                   PT Bakrie Pipe Industries meraih sertifikat kelulusan dari KADIN Net Zero
                                                   Hub 2025 atas penyelesaian Corporate Assistance Program (CAP) Batch
                                                   3 periode 29 April hingga 9 September 2025, yang meliputi inventarisasi
                                                   emisi Gas Rumah Kaca (GRK) Scope 1, 2, dan 3, serta penetapan target
                                                   reduksi emisi berbasis sains dan penyusunan strategi dekarbonisasi yang
                                                   relevan dengan perusahaan industri manufaktur sektor besi dan baja.
                                                   PT Bakrie Pipe Industries received certificate of accomplishment from KADIN Net
                                                   Zero Hub 2025 for the completion of Corporate Assistance Program (CAP) Batch
                                                   3 period April 29 until September 9, 2025, which include inventory of Greenhouse
                                                   Gas (GHG) emissions Scope 1, 2, and 3, as well as as well as the setting of science-
                                                   based emission reduction targets and the development of a decarbonisation
                                                   strategy relevant to manufacturing companies in the iron and steel sector.




                                                                                                                                                     51
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan                Tanggung Jawab Sosial      Informasi Tambahan           Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan                 dan Lingkungan         Additional Information         Financial Report
                                     Corporate Governance               Social and Environmental
                                     Implementation Report                   Responsibility
Page 54
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       BAKRIE PIPE INDUSTRIES                          BAKRIE PIPE INDUSTRIES                                    BAKRIE PIPE INDUSTRIES
       Apresiasi untuk Perusahaan                      Apresiasi untuk Kategori                                  Apresiasi untuk Kategori
       Pendukung Program                               Corporate ZIS Payroll                                     Zakat Payroll Participation
       Beasiswa Pendidikan                             Movement Award                                            Excellence Award
       Appreciation for Company                        Appreciation for the Category                             Appreciation for the Zakat Payroll
       that Supports Education                         of Corporate ZIS Payroll                                  Participation Excellence Award
       Scholarship Program in 2025                     Movement Award                                            FEB RUA RI 2026 | FEB RUA RY 2026
       DESEM B ER 2025 | DECEM B ER 2025               FEB RUA RI 2026 | FEB RUA RY 2026                         Pada 24 Februari 2026 Bakrie
       Pada 23 Desember 2025 Bakrie                    Pada 24 Februari 2026 Bakrie                              Amanah memberikan penghargaan
       Amanah memberikan penghargaan                   Amanah memberikan penghargaan                             kepada PT Bakrie Pipe Industries
       kepada PT Bakrie Pipe Industries                kepada PT Bakrie Pipe Industries                          untuk kategori Zakat Payroll
       sebagai Perusahaan pendukung                    untuk kategori Corporate ZIS                              Participation Excellence Award.
       program Beasiswa Pendidikan                     Payroll Movement Award.
                                                                                                                 On February 24, 2026 Bakrie
       Lembaga Amil Zakat (LAZ)
                                                       On February 24, 2026 Bakrie                               Amanah gave an appreciation
       Yayasan Bakrie Amanah.
                                                       Amanah gave an appreciation                               to PT Bakrie Pipe Industries for
       On December 23, 2025 Bakrie                     to PT Bakrie Pipe Industries for                          the category of Zakat Payroll
       Amanah gave an appreciation                     the category of Corporate ZIS                             Participation Excellence Award.
       to PT Bakrie Pipe Industries                    Payroll Movement Award.
       as Company that supports its
       Zakat Collection Institution (LAZ)
       Education Scholarship program.




                                                 B R A JA M U K T I C A K R A
                                                 Piagam Penghargaan Perusahaan Pendukung
                                                 Program Berdaya Bersama Untuk Negeri 2025
                                                 Appreciation for Company that Supports Ramadhan Charity Program in 2024
                                                 JA N UA RI 2025 | JA N UA RY 2025

                                                 Pada 21 Januari 2025 Bakrie Amanah memberikan penghargaan
                                                 kepada PT Braja Mukti Cakra sebagai Perusahaan pendukung
                                                 program Berdaya Bersama Untuk Negeri sepanjang tahun 2024.
                                                 On January 21, 2025 Bakrie Amanah gave an appreciation to PT Braja
                                                 Mukti Cakra as Company that supports its Social, Humanity and Religious
                                                 Program (“Berdaya Bersama Untuk Negeri”) throughout 2024.




52
                     Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights           Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 55
                                                                                                                   FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 B R A JA M U K T I C A K R A                            B R A JA M U K T I C A K R A                       B R A JA M U K T I C A K R A
 Piagam Penghargaan dari                                 PROPER 2024                                        Piagam Penghargaan dari
 KPP Madya Kota Bekasi                                   (Penilaian Peringkat                               PT Isuzu Astra
 Appreciation Certificate Medium                         Kinerja Perusahaan                                 Motor Indonesia
 Tax Payers Office of Bekasi City                        Dalam Pengelolaan                                  Certificate of Appreciation as
 FEB RUA RI 2025 | FEB RUA RY 2025                       Lingkungan Hidup)                                  “Good Delivery Supplier”
 Pada 18 Februari 2025, KPP                              PROPER 2024                                        FEB RUA RI 2025 | FEB RUA RY 2025
 Madya Kota Bekasi memberikan                            (Company Performance                               Pada 24 Februari 2025, PT Isuzu
 penghargaan kepada PT Braja                             Rating Assessment in                               Astra Motor Indonesia memberikan
 Mukti Cakra atas kontribusi dalam                       Environmental Management)                          penghargaan kepada PT Braja
 penerimaan negara tahun 2024.                           FEB RUA RI 2025 | FEB RUA RY 2025                  Mukti Cakra atas “Excellent Quality
                                                         PT Braja Mukti Cakra berhasil                      Performance” (kinerja kualitas
 On February 18, 2025, Medium Tax
                                                         meraih PROPER peringkat Biru                       yang sangat baik) yang telah
 Payers Office (KPP Madya) of Bekasi
                                                         untuk sub sektor Otomotif tahun                    diberikan sepanjang tahun 2024.
 City gave an appreciation to PT
 Braja Mukti Cakra for its contribution                  2024 dari Kementrian Lingkungan                    On February 24, 2025, PT Isuzu
 in state revenue in 2024.                               Hidup dan Kehutanan. Pemberian                     Astra Motor Indonesia gave an
                                                         penghargaan diumumkan pada                         appreciation to PT Braja Mukti Cakra
                                                         tanggal 18 Februari 2025.                          for “Excellent Quality Performance”
                                                         PT Braja Mukti Cakra received                      provided throughout 2024.
                                                         Blue Medals for Company
                                                         Performance Rating Assessment
                                                         in Environmental Management for
                                                         Automotive sub-sector in 2024
                                                         from Ministry of Environment
                                                         & Forestry. The award was
                                                         announced on February 18, 2025.




                                                   B R A JA M U K T I C A K R A
                                                   Piagam Penghargaan dari PT Isuzu Astra Motor Indonesia
                                                   Appreciation Certificate from PT Isuzu Astra Motor Indonesia
                                                   FEB RUA RI 2025 | FEB RUA RY 2025

                                                   Pada 24 Februari 2025, PT Isuzu Astra Motor Indonesia memberikan
                                                   penghargaan kepada PT Braja Mukti Cakra atas “Excellent OEM Delivery
                                                   Performance” (kinerja pengiriman Produsen Peralatan Asli - OEM
                                                   yang sangat baik) yang telah diberikan sepanjang tahun 2024.
                                                   On February 24, 2025, PT Isuzu Astra Motor Indonesia gave
                                                   an appreciation to PT Braja Mukti Cakra for “Excellent OEM
                                                   Delivery Performance” provided throughout 2024.




                                                                                                                                                        53
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan                Tanggung Jawab Sosial      Informasi Tambahan              Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan                 dan Lingkungan         Additional Information            Financial Report
                                     Corporate Governance               Social and Environmental
                                     Implementation Report                   Responsibility
Page 56
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       B R A JA M U K T I C A K R A                              B R A JA M U K T I C A K R A                               B I N A U S A H A M A N D I R I M I Z U S AWA
       Piagam Penghargaan dari                                   Sertifikat Apresiasi bagi                                  Piagam Penghargaan dari
       PT Isuzu Astra                                            Partisipasi dalam Program                                  PT Yanmar Diesel Indonesia
       Motor Indonesia                                           Penghijauan Kota Bekasi                                    Appreciation Certificate from
       Appreciation Certificate from                             Appreciation Certificate                                   PT Yanmar Diesel Indonesia
       PT Isuzu Astra Motor Indonesia                            for Participation in Bekasi                                A PRI L 2025 | A PRI L 2025
                                                                 City Greening Program
       FEB RUA RI 2025 | FEB RUA RY 2025                                                                                    Pada 10 April 2025, PT Yanmar
       Pada 24 Februari 2025, PT Isuzu                           FEB RUA RI 2025 | FEB RUA RY 2025                          Diesel Indonesia (PT YADIN)
       Astra Motor Indonesia memberikan                          Pada 28 Februari 2025 Dinas                                memberikan penghargaan kepada
       penghargaan kepada PT Braja                               Lingkungan Hidup (DLH) Kota                                PT Bina Usaha Mandiri Mizusawa
       Mukti Cakra atas “Excellent OES                           Bekasi memberikan apresiasi                                sebagai pemasok atas kinerja
       Delivery Performance” (kinerja                            kepada PT Braja Mukti Cakra atas                           dan dukungan yang luar biasa
       pengiriman Produsen Peralatan Asli                        partisipasi dalam penyediaan                               kepada PT YADIN selama aktivitas
       - OES yang sangat baik) yang telah                        pohon sebagai dukungan program                             produksi sepanjang tahun 2024.
       diberikan sepanjang tahun 2024.                           penghijauan Kota Bekasi.
                                                                                                                            On April 10, 2025, PT Yanmar
       On February 24, 2025, PT Isuzu                            On February 28, 2025,                                      Diesel Indonesia (PT YADIN)
       Astra Motor Indonesia gave                                Environmental Agency (DLH) of                              gave an appreciation to PT
       an appreciation to PT Braja                               Bekasi City gave an appreciation                           Bina Usaha Mandiri Mizusawa
       Mukti Cakra for “Excellent                                to PT Braja Mukti Cakra for                                as supplier for its outstanding
       OES Delivery Performance”                                 its participation in providing                             performance and support to
       provided throughout 2024.                                 trees to support the Bekasi                                PT YADIN during production
                                                                 City greening program.                                     activities throughout 2024.




                                           B I N A U S A H A M A N D I R I M I Z U S AWA
                                           Piagam Penghargaan dari PT Panasonic Manufacturing Indonesia
                                           Appreciation Certificate from PT Panasonic Manufacturing Indonesia
                                           M E I 2 0 2 5 | M AY 2 0 2 5

                                           Pada 30 Mei 2025, PT Panasonic Manufacturing Indonesia memberikan
                                           penghargaan kepada PT Bina Usaha Mandiri Mizusawa atas dukungan
                                           dan kerjasama yang telah diberikan sepanjang tahun 2024.
                                           On May 30, 2025, PT Panasonic Manufacturing Indonesia gave an appreciation to
                                           PT Bina Usaha Mandiri Mizusawa for its support and cooperation provided throughout 2024.




54
                       Profil Perusahaan                    Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                       Corporate Profile                    Main Highlights            Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                               & the Board of Directors
Page 57
                                                                                                                         FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 B I N A U S A H A M A N D I R I M I Z U S AWA           B I N A U S A H A M A N D I R I M I Z U S AWA           M U LT I KO N T R O L N U S A N TA R A
 Sertifikat Apresiasi dari                               Sertifikat dari Forum Sinergi                           Penghargaan Kecelakaan
 Komatsu Group Indonesia                                 Inovasi Industri Indogritek                             Nihil (Zero Accident)
 QC Supplier Convention                                  Certificate from Innovation Synergy                     Appreciation of Zero Accident
 ke-7 tahun 2025                                         in Indogritech Industry Forum                           FEB RUA RI 2025 | FEB RUA RY 2025
 Appreciation Certificate from 7th                       NOV EM B ER 2025 | NOV EM B ER 2025                     Pada 26 Juni 2025, Gubernur
 Komatsu Group Indonesia QC                              Pada 8 November 2025                                    Kalimantan Timur memberikan
 Supplier Convention year 2025                           PT Bina Usaha Mandiri Mizusawa                          piagam penghargaan Kecelakaan
 SEPTEM B ER 2025 | SEPTEM B ER 2025                     menerima sertifikat “Join Force                         Nihil (Zero Accident) Tahun 2024
 Pada 16 September 2025 Bedil                            Certification” dari Forum Sinergi                       kepada PT Multi Kontrol Nusantara
 Team dari PT Bina Usaha Mandiri                         Inovasi Industri Indogritec pada                        Site KPC Sangatta atas prestasi
 Mizusawa memperoleh sertifikat                          ajang Indogritech Expo.                                 dalam melaksanakan Program
 apresiasi untuk inisiatif bertopik                                                                              Keselamatan dan Kesehatan Kerja
                                                         On November 8, 2025
 “Menurunkan Reject Swelling di Part                                                                             (K3) sehingga mencapai 763.304
                                                         PT Bina Usaha Mandiri Mizusawa
 Ring D65” dari ajang Komatsu Group                                                                              jam kerja orang tanpa kecelakaan
                                                         received a certificate of “Join
 Indonesia QC Supplier Convention                                                                                kerja, terhitung sejak 9 September
                                                         Force Certification” from
 ke-7 tahun 2025 yang diadakan                                                                                   2021 hingga 31 Desember 2024.
                                                         Innovation Synergy in Indogritech
 oleh PT Komatsu Indonesia.                              Industry Forum during the                               On June 26, 2025, The Governor
 On September 16, 2025 Bedil                             Indogritech Expo event.                                 of East Kalimantan gave an
 Team from PT Bina Usaha Mandiri                                                                                 appreciation charter of Zero
 Mizusawa received appreciation                                                                                  Accident in 2024 to PT Multi
 certificate for its initiative with                                                                             Kontrol Nusantara Site KPC
 the topic titled “Decreasing                                                                                    Sangatta for its achievements in
 Reject Swelling on Part Ring                                                                                    implementing the Occupational
 D65” from 7th Komatsu Group                                                                                     Safety and Health (K3) Program so
 Indonesia QC Supplier Convention                                                                                that it achieved 763,304 working
 year 2025 event carried out                                                                                     hours without work accidents,
 by PT Komatsu Indonesia.                                                                                        starting from 9 September
                                                                                                                 2021 to 31 December 2024


                                                    M U LT I KO N T R O L N U S A N TA R A
                                                    Penghargaan Program Pencegahan dan
                                                    Penanggulangan HIV & AIDS di Tempat Kerja
                                                    Appreciation for HIV & AIDS Prevention and Control Program Award in the Workplace
                                                    JU N I 2025 | JU N E 2025

                                                    Pada 26 Juni 2025, Gubernur Kalimantan Timur memberikan piagam
                                                    penghargaan kepada PT Multi Kontrol Nusantara Site KPC Sangatta atas
                                                    prestasi dalam melaksanakan Program Pencegahan dan Penanggulangan
                                                    HIV & AIDS di tempat kerja Tahun 2024 dengan kategori Platinum.
                                                    On June 26, 2025, The Governor of East Kalimantan gave an
                                                    appreciation charter to PT Multi Kontrol Nusantara Site KPC Sangatta
                                                    for its achievements in implementing the HIV & AIDS Prevention and
                                                    Control Program in the workplace year 2024 with Platinum category.




                                                                                                                                                             55
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan               Tanggung Jawab Sosial            Informasi Tambahan             Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan                dan Lingkungan               Additional Information           Financial Report
                                      Corporate Governance              Social and Environmental
                                      Implementation Report                  Responsibility
Page 58
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       M U LT I KO N T R O L N U S A N TA R A                  SOUTH EAST ASIA                                              V K T R T E K N O LO G I M O B I L I TA S
       Penghargaan Mitra                                       PIPE INDUSTRIES
                                                                                                                            Piagam Penghargaan dari
       Pemeliharaan Korporat                                   Piagam Penghargaan dari                                      Ajang “Indonesia Best
       Terbaik Tahun 2025                                      Palang Merah Indonesia                                       Electricity Award 2025”
       Appreciation of Best Corporate                          Appreciation from Indonesian                                 Certificate of Appreciation
       Maintenance Partner of                                  Red Cross (PMI)                                              from “Indonesia Best
       the Year in 2025                                        FEB RUA RI 2025 | FEB RUA RY 2025                            Electricity Award 2025”
       JA N UA RI 2026 | JA N UA RY 2026                       Pada 13 Februari 2025 Palang                                 J U L I 2 0 2 5 | J U LY 2 0 2 5

       Pada 28 Januari 2026, PT PLN                            Merah Indonesia (PMI) memberikan                             PT VKTR Teknologi Mobilitas Tbk
       ICON Plus SBU Jawa Barat                                penghargaan kepada PT South                                  menerima piagam penghargaan
       memberikan penghargaan kepada                           East Asia Pipe Industries atas                               “The Best Electric Vehicle Company
       PT Multi Kontrol Nusantara                              terselenggaranya kegiatan                                    on Electric Vehicle Manufacturing”
       sebagai Mitra Pemeliharaan                              donor darah sukarela dalam                                   dari ajang Indonesia Best Electricity
       Korporat Terbaik 2025, atas                             kegiatan Corporate Social                                    Award 2025 pada 4 Juli 2025.
       komitmen dan Kepatuhan dalam                            Responsibility (CSR).
                                                                                                                            PT VKTR Teknologi Mobilitas
       menerapakan serta mendukung
                                                               On February 13, 2025 the                                     Tbk received a certificate of
       Keselamatan dan Kesehatan Kerja
                                                               Indonesian Red Cross (PMI) gave                              appreciation as “The Best
       (K3) di Lingkungan Kerja PT PLN
                                                               an appreciation to PT South                                  Electric Vehicle Company on
       ICON Plus SBU Jawa Barat
                                                               East Asia Pipe Industries for the                            Electric Vehicle Manufacturing”
       On January 28, 2026, PT PLN ICON                        implementation of voluntary blood                            in the Indonesia Best Electricity
       Plus SBU West Java gave an award                        donor activity as part of Corporate                          Award 2025 on July 4, 2025.
       to PT Multi Kontrol Nusantara as                        Social Responsibility (CSR) activities.
       the Best Corporate Maintenance
       Partner 2025, for commitment
       and compliance in implementing
       and supporting Occupational
       Safety and Health (K3) in the
       PT PLN ICON Plus SBU West Java.



                                           V K T R T E K N O LO G I M O B I L I TA S
                                           Piagam Penghargaan dari Ajang
                                           “Indonesia Excellence GCG Awards 2025”
                                           Certificate of Appreciation from “Indonesia Excellence GCG Awards 2025”
                                           JU N I 2025 | JU N E 2025

                                           PT VKTR Teknologi Mobilitas Tbk menerima piagam penghargaan “Indonesia
                                           Excellence Good Corporate Governance Ethics in Advancing Ethical Electric
                                           Mobility through Risk Based Governance Approach” untuk kategori Automotive &
                                           Components dari ajang Indonesia Excellence GCG Awards 2025 yang diadakan
                                           oleh Warta Ekonomi Research and Consulting pada 25 Juni 2025.
                                           PT VKTR Teknologi Mobilitas Tbk received a certificate of appreciation as
                                           “Indonesia Excellence Good Corporate Governance Ethics in Advancing Ethical
                                           Electric Mobility through Risk Based Governance Approach” for the category
                                           Automotive & Components in the Indonesia Excellence GCG Awards 2025
                                           carried out by Warta Ekonomi Research and Consulting on June 25, 2025.




56
                      Profil Perusahaan                   Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi                       Analisis dan Pembahasan Manajemen
                      Corporate Profile                   Main Highlights              Report from the Board of Commissioners                     Management’s Discussion & Analysis
                                                                                               & the Board of Directors
Page 59
                                                                                                                       FORWARD MOMENTUM
                                                        PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 V K T R T E K N O LO G I M O B I L I TA S
 Piagam Penghargaan dari
 Ajang “Indonesia Best Public
 Company Awards 2025”
 Certificate of Appreciation
 from “Indonesia Best Public
 Company Awards 2025”
 O K TO B E R 2 0 2 5 | O C TO B E R 2 0 2 5

 PT VKTR Teknologi Mobilitas Tbk
 menerima piagam penghargaan
 “The Fastest Growing New Public
 Company 2025 in Auto Component
 Products for Precious Earning
 Performances” untuk kategori
 Auto Component dari ajang
 Indonesia Best Public Company
 Awards 2025 yang diadakan oleh
 Warta Ekonomi Research and
 Consulting pada 31 Oktober 2025.
 PT VKTR Teknologi Mobilitas
 Tbk received a certificate of
 appreciation as “The Fastest
 Growing New Public Company 2025
 in Auto Component Products for
 Precious Earning Performances”
 for the category Auto Component
 in the Indonesia Best Public
 Company Awards 2025 carried out
 by Warta Ekonomi Research and
 Consulting on October 31, 2025.




                                                                                                                                                          57
Pengelolaan Sumber Daya Manusia                 Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management                    Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                               Corporate Governance         Social and Environmental
                                               Implementation Report             Responsibility
Page 60
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     SERTIFIKASI | CERTIFICATION




        B A K R I E AU TO PA R T S                     B A K R I E AU T O PA R T S                                          B A K R I E AU T O PA R T S
        Sertifikat Bengkel                             ISO 9001:2015                                                        IATF 16949
        Kendaraan Bermotor                             J U N I 2 0 24 – J U N I 2 0 2 7                                     J U N I 2 0 24 – J U N I 2 0 2 7
        Listrik Berbasis Baterai                       J U N E 2 0 24 – J U N E 2 0 2 7                                     J U N E 2 0 24 – J U N E 2 0 2 7
        Battery-Based Electric Motorized               Sertifikasi Quality Management                                       Sertifikasi Quality Management
        Vehicle Workshop Certificate                   System ISO 9001:2015 (TÜV SÜD)                                       System IATF 16949 (TÜV SÜD)
        DESEM B ER 2022 – DESEM B ER 2027              untuk manufaktur Casted Metal dan                                    untuk Manufaktur Casted dan
        DECEM B ER 2022 – DECEM B ER 2027              Machined Parts untuk Brake Drum,                                     Machined Parts untuk Brake Drum,
        Sertifikat bengkel kendaraan                   Fly Wheel, Disc Brake, Hub,                                          Fly Wheel, Disc Brake, Hub, Parking
        bermotor listrik berbasis baterai              Parking Brake Drum, dan Bracket                                      Brake Drum, dan Bracket Generator
        (Bus dan Truk Listrik) diberikan oleh          Generator telah diperoleh                                            telah diperoleh PT Bakrie
        PT Sucofindo kepada PT Bakrie                  PT Bakrie Autoparts sejak                                            Autoparts sejak 25 Juni 2024 dan
        Autoparts “VKTR EV Workshop) atas              6 Juni 2024 dan berlaku                                              berlaku hingga 24 Juni 2027.
        keberhasilan dalam pemenuhan                   hingga 5 Juni 2027.
                                                                                                                            Quality Management System
        unsur penilaian klasifikasi bengkel            Quality Management System                                            Certificate; IATF 16949 (TÜV
        yang meliputi : Sistem Manajemen               Certificate; ISO 9001:2015 (TÜV                                      SÜD) Manufacturing of Casted
        Mutu, Fasilitas dan Peralatan,                 SÜD) Manufacture of Casted Metal                                     and Machined Parts for Brake
        Mekanik, serta Manajemen Informasi             and Machined Parts for Brake Drum,                                   Drum, Fly Wheel, Disc Brake,
        dan sertifikat ini diperoleh pada              Fly Wheel, Disc Brake, Hub, Parking                                  Hub, Parking Brake Drum, and
        21 Desember 2022 dan berlaku                   Brake Drum, and Bracket Generator                                    Bracket Generator was obtained
        sampai 21 Desember 2027.                       was obtained by PT Bakrie                                            by PT Bakrie Autoparts on
        Battery-based electric motorized               Autoparts on June 6, 2024 This                                       June 25, 2024 This certificate
        vehicle workshop certificate (Bus              certificate is valid until June 5, 2027.                             is valid until June 24, 2027.
        and Electric Truck) was awarded by
        PT Sucofindo to PT Bakrie Autoparts
        “VKTR EV Workshop) for success
        in fulfilling the elements of the
        workshop classification assessment
        which includes: Quality Management
        System, Facilities and Equipment,
        Mechanical, and Information
        Management and this certificate                B A K R I E AU T O PA R T S
        was obtained on December 21, 2022              Sertifikat Bengkel Kendaraan Bermotor
        and is valid until December 21, 2027.          Listrik Berbasis Baterai
                                                       Battery-Based Electric Motorized Vehicle Workshop Certificate
                                                       DESEM B ER 2022 – DESEM B ER 2027
                                                       DECEM B ER 2022 – DECEM B ER 2027

                                                       Sertifikat bengkel kendaraan bermotor listrik berbasis
                                                       baterai (Bus dan Truk Listrik) diberikan oleh PT Sucofindo
                                                       kepada PT Bakrie Autoparts “VKTR EV Workshop” atas
                                                       keberhasilan dalam pemenuhan unsur penilaian klasifikasi
                                                       bengkel yang meliputi : Sistem Manajemen Mutu, Fasilitas dan Peralatan,
                                                       Mekanik, serta Manajemen Informasi dan sertifikat ini diperoleh pada
                                                       21 Desember 2022 dan berlaku sampai 21 Desember 2027.
                                                       Battery-based electric motorized vehicle workshop certificate (Bus and
                                                       Electric Truck) was awarded by PT Sucofindo to PT Bakrie Autoparts “VKTR EV
                                                       Workshop” for success in fulfilling the elements of the workshop classification
                                                       assessment which includes: Quality Management System, Facilities and
                                                       Equipment, Mechanical, and Information Management and this certificate
                                                       was obtained on December 21, 2022 and is valid until December 21, 2027.




58
                       Profil Perusahaan          Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                          Analisis dan Pembahasan Manajemen
                       Corporate Profile          Main Highlights                  Report from the Board of Commissioners                        Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 61
                                                                                                                   FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE CONSTRUCTION                                   BAKRIE CONSTRUCTION                                  BAKRIE CONSTRUCTION
 ISO 9001:2015                                         ISO 14001:2015                                       ISO 45001:2018
 JU N I 2025 – JU N I 2028                             JU N I 2025 – JU N I 2028                            JU N I 2025 – JU N I 2028
 J U N E 2 02 5 – J U N E 2 02 8                       J U N E 2 02 5 – J U N E 2 02 8                      J U N E 2 02 5 – J U N E 2 02 8

 Sertifikasi Management System ISO                     Sertifikasi Management System                        Sertifikasi Management System
 9001:2015 untuk pelayanan fabrikasi,                  ISO 14001:2015 untuk pelayanan                       ISO 45001:2018 untuk pelayanan
 pengadaan dan konstruksi bagi                         fabrikasi, pengadaan dan konstruksi                  fabrikasi, pengadaan dan konstruksi
 fasilitas dan infrastruktur minyak                    bagi fasilitas dan infrastruktur minyak              bagi fasilitas dan infrastruktur minyak
 dan gas, energi dan pertambangan                      dan gas, energi dan pertambangan                     dan gas, energi dan pertambangan
 diperoleh oleh PT Bakrie                              diperoleh oleh PT Bakrie                             diperoleh oleh PT Bakrie
 Construction yang berlaku mulai                       Construction yang berlaku mulai                      Construction yang berlaku mulai
 10 Juni 2025 hingga 9 Juni 2028.                      10 Juni 2025 hingga 9 Juni 2028.                     10 Juni 2025 hingga 9 Juni 2028.
 Management System                                     Management System Certificate;                       Management System Certificate
 Certificate ISO 9001:2015                             ISO 14001:2015 for Provision of                      ISO 45001:2018 for Provision of
                                                       Engineering, Procurement and                         Engineering, Procurement and
 for Provision of Engineering,
                                                       Construction Service for Oil & Gas,                  Construction Service for Oil & Gas,
 Procurement and Construction
                                                       Energy & Mining Facilities and                       Energy & Mining Facilities and
 Service for Oil & Gas, Energy &
                                                       Infrastucture was obtained by PT                     Infrastucture was obtained by PT
 Mining Facilities and Infrastucture
                                                       Bakrie Construction and is valid from                Bakrie Construction and is valid from
 was obtained by PT Bakrie
                                                       June 10, 2025 to June 9, 2028.                       June 10, 2025 to June 9, 2028.
 Construction and is valid from
 June 10, 2025 to June 9, 2028.




                                                 B A K R I E M E TA L I N D U S T R I E S
                                                 ISO 9001:2015
                                                 JA N UA RI 2025 – JA N UA RI 2028 | JA N UA RY 2025 – JA N UA RY 2028

                                                 Sertifikasi Sistem Manajemen Mutu; ISO 9001:2015 untuk Desain,
                                                 Pengembangan dan Pembuatan Struktur Baja, Jembatan dan
                                                 Lembaran Baja Bergelombang, diperoleh PT Bakrie Metal Industries
                                                 yang berlaku mulai 8 Januari 2025 hingga 7 Januari 2028.
                                                 Certification of Quality Management System; ISO 9001:2015 for
                                                 Design, Development and Manufacture of Steel Structures, Bridges
                                                 and Corrugated Steel Sheets, obtained by PT Bakrie Metal Industries
                                                 which is valid from January 8, 2025 to January 7, 2028.




                                                                                                                                                            59
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan                  Tanggung Jawab Sosial      Informasi Tambahan                  Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan                   dan Lingkungan         Additional Information                Financial Report
                                   Corporate Governance                 Social and Environmental
                                   Implementation Report                     Responsibility
Page 62
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        B A K R I E M E TA L I N D U S T R I E S          B A K R I E M E TA L I N D U S T R I E S                          B A K R I E M E TA L I N D U S T R I E S
        ISO 9001:2015                                     ISO 14001:2015                                                    ISO 45001:2018
        JA N UA RI 2025 – JA N UA RI 2028                 JA N UA RI 2025 – JA N UA RI 2028                                 JA N UA RI 2025 – JA N UA RI 2028
        J A N U A RY 2 02 5 – J A N U A RY 2 02 8         J A N U A RY 2 02 5 – J A N U A RY 2 02 8                         J A N U A RY 2 02 5 – J A N U A RY 2 02 8

        Sertifikasi Sistem Manajemen                      Sertifikasi Sistem Manajemen                                      Sertifikasi Sistem Manajemen
        Mutu; ISO 9001:2015 untuk Desain,                 Lingkungan; ISO 14001:2015 untuk                                  Kesehatan & Keselamatan Kerja;
        Pengembangan dan Pembuatan                        Desain, Pengembangan dan                                          ISO 45001:2018 untuk Desain,
        Struktur Baja, Jembatan dan                       Pembuatan Struktur Baja, Jembatan                                 Pengembangan dan Pembuatan
        Lembaran Baja Bergelombang,                       dan Lembaran Baja Bergelombang,                                   Struktur Baja, Jembatan dan
        diperoleh PT Bakrie Metal Industries              diperoleh PT Bakrie Metal Industries                              Lembaran Baja Bergelombang,
        yang berlaku mulai 8 Januari                      yang berlaku mulai 8 Januari                                      diperoleh PT Bakrie Metal Industries
        2025 hingga 7 Januari 2028.                       2025 hingga 7 Januari 2028.                                       yang berlaku mulai 8 Januari
                                                                                                                            2025 hingga 7 Januari 2028.
        Certification of Quality Management               Certification of Environment
        System; ISO 9001:2015 for Design,                 Management System; ISO                                            Certification of Environment
        Development and Manufacture                       14001:2015 for Design, Development                                Management System; ISO
        of Steel Structures, Bridges and                  and Manufacture of Steel Structures,                              45001:2018 for Design, Development
        Corrugated Steel Sheets, obtained                 Bridges and Corrugated Steel                                      and Manufacture of Steel Structures,
        by PT Bakrie Metal Industries                     Sheets, obtained by PT Bakrie                                     Bridges and Corrugated Steel
        which is valid from January 8,                    Metal Industries which is valid from                              Sheets, obtained by PT Bakrie
        2025 to January 7, 2028.                          January 8, 2025 to January 7, 2028.                               Metal Industries which is valid from
                                                                                                                            January 8, 2025 to January 7, 2028.




                                                    B A K R I E M E TA L I N D U S T R I E S
                                                    ISO 37001:2016
                                                    M E I 2 0 2 5 – M E I 2 0 2 8 | M AY 2 0 2 5 – M AY 2 0 2 8

                                                    Sertifikasi Sistem Manajemen Anti Penyuapan; ISO 37001:2016 (TNV System
                                                    Certification) untuk Desain, Pengembangan dan Pembuatan Struktur
                                                    Baja, Jembatan dan Lembaran Baja Bergelombang, diperoleh PT Bakrie
                                                    Metal Industries yang berlaku mulai 16 Mei 2025 hingga 15 Mei 2028.
                                                    Certification of Anti-Bribery Management System; ISO 37001:2016 (TNV
                                                    System Certification) for Design, Development and Manufacture of Steel
                                                    Structures, Bridges and Corrugated Steel Sheets, obtained by PT Bakrie
                                                    Metal Industries which is valid from May 16, 2025 to May 15, 2028.




60
                         Profil Perusahaan          Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                        Analisis dan Pembahasan Manajemen
                         Corporate Profile          Main Highlights                Report from the Board of Commissioners                      Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 63
                                                                                                                            FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 B A K R I E M E TA L I N D U S T R I E S                       BAKRIE PIPE INDUSTRIES                              BAKRIE PIPE INDUSTRIES
 SNI 07-0950-1989                                               ISO 9001:2015 (ERW)                                 Sertifikat Penghargaan
 JU LI 2025 – JU LI 2029                                        A PRI L 2023 – M EI 2026                            – Sistem Manajemen
 J U LY 2 02 5 – J U LY 2 02 9                                  A P R I L 2 02 3 – M AY 2 02 6                      Keselamatan dan
 Sertifikat Kesesuaian (TÜV Nord                                Sertifikasi Quality Management                      Kesehatan Kerja
 Indonesia) untuk produk Pipa dan                               System ISO 9001:2015 (ABS Quality                   Certificate of Appreciation
 Pelat Baja Bergelombang Lapis                                  Evaluation) untuk Fabricated                        – Occupational Safety and
 Seng, diperoleh PT Bakrie Metal                                Steel Pipe, Steel Poles, Coated                     Health Management System
 Industries yang berlaku mulai 17                               Steel Pipes, Galvanized Steel                       A G U S T U S 2 0 24 – A G U S T U S 2 0 2 7
 Juli 2025 hingga 16 Juli 2029.                                 Pipes, Rectangular and Square                       AU G U S T 2 024 – AU G U S T 2 027
                                                                Pipe for ERW Type diperoleh oleh                    Sertifikat Penghargaan untuk Sistem
 Certificate of Conformity (TÜV
                                                                PT Bakrie Pipe Industries sejak                     Manajemen dan Kesehatan Kerja
 NORD Indonesia) for Zinc-Coated
                                                                17 Juli 1992 dan telah dilakukan                    secara resmi telah diberikan oleh
 Corrugated Steel Pipes and
                                                                resertifikasi yang berlaku mulai 12                 Menteri Ketenagakerjaan Republik
 Plates, obtained by PT Bakrie
                                                                April 2023 hingga 18 Mei 2026.                      Indonesia, M. Hanif Dhakiri. Sertifikat
 Metal Industries which is valid from
 July 17, 2025 to July 16, 2029.                                Quality Management System                           berdasarkan Surat Keputusan
                                                                Certificate ISO 9001:2015 (ABS                      Menteri Ketenagakerjaan Republik
                                                                Quality Evaluation) for Fabricated                  Indonesia No. 201 Tahun 2017
                                                                Steel Pipe, Steel Poles, Coated                     untuk menyatakan bahwa PT Bakrie
                                                                Steel Pipes, Galvanized Steel Pipes,                Pipe Industries telah menerapkan
                                                                Rectangular and Square Pipes                        Sistem Manajemen Keselamatan
                                                                for ERW Type that was obtained                      dan Kesehatan Kerja dengan
                                                                by PT Bakrie Pipe Industries on                     hasi pencapaian 93.37% untuk
                                                                July 17, 1992. This certificate is                  kategori tingkat lanjutan. Sertifikat
                                                                recertified and is valid from April                 diraih pada 6 Agustus 2024 dan
                                                                12, 2023 until May 18, 2026.                        berlaku sampai 6 Agustus 2027.
                                                                                                                    Certificate of Appreciation for
                                                                                                                    Occupational Safety and Health
                                                                                                                    Management System was awarded
                                                                                                                    by The Minister Of Employment
                                                                                                                    Of The Republic Of Indonesia,
 BAKRIE PIPE INDUSTRIES                                                                                             M. Hanif Dhakiri. The certificate
 Sertifikat Akreditasi                                                                                              is based on the Decree Of The
 SNI ISO/IEC 17025:2017                                                                                             Minister Of Employment Of The
 Accreditation Certificate SNI                                                                                      Republic Of Indonesia no. 201 year
 ISO/IEC 17025:2017                                                                                                 2017 to certify that PT Bakrie Pipe
                                                                                                                    Industries has implemented an
 DESEM B ER 2021 – JU LI 2026 |
                                                                                                                    Occupational Safety and Health
 D E C E M B E R 2 0 2 1 – J U LY 2 0 2 6
                                                                                                                    Management System with an audit
 Sertifikat Akreditasi secara resmi telah                                                                           result of 93.37% for advanced
 diberikan oleh KAN (Komite Akreditasi                                                                              level categoy. Certificate was
 Nasional) untuk menyatakan bahwa                                                                                   obtained on August 6, 2024 and
 PT Bakrie Pipe Industries telah menunjukkan kompetensinya sebagai                                                  valid until August 6, 2027.
 laboratorium penguji dengan menerapkan secara konsisten SNI ISO/
 IEC 17025:2017 Persyaratan Umum untuk Kompetensi Laboratorium
 Pengujian dan Laboratorium Kalibrasi. Sertifikat ini ditetapkan pada
 tanggal 6 Desember 2021 dan berlaku hingga 25 Juli 2026.
 Accreditation Certificate was awarded by KAN (Komite Akreditasi
 Nasional) to certify that PT Bakrie Pipe Industries has demonstrate
 their competence as a testing laboratory by consistently applying SNI/
 IEC 17025:2017 General Requirements for Competence of Testing
 Laboratories and Calibration Laboratories. This certificate was
 obtained on December 6, 2021 and valid until July 25, 2026.




                                                                                                                                                                     61
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                  Tanggung Jawab Sosial      Informasi Tambahan                  Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                   dan Lingkungan         Additional Information                Financial Report
                                            Corporate Governance                 Social and Environmental
                                            Implementation Report                     Responsibility
Page 64
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       BAKRIE PIPE INDUSTRIES                                BAKRIE PIPE INDUSTRIES                                             BAKRIE PIPE INDUSTRIES
       Quality Assurance Test                                Quality Assurance Test                                             API-5L
       – Tiang Telepon Besi                                  – Tiang Telepon Besi                                               JA N UA RI 2025 – FEB RUA RI 2027
       Dengan Sambungan                                      Dengan Sambungan                                                   J A N U A RY 2 02 5 – F E B R U A RY 2 027
       Quality Assurance Test –Steel                         Quality Assurance Test –Steel                                      Sertifikat Otoritas untuk pemakaian
       Telephone Pole With Joints                            Telephone Pole With Joints                                         API Monogram secara resmi (The
       O K TO B E R 2 0 24 – O K TO B E R 2 0 2 7            O K TO B E R 2 0 24 – O K TO B E R 2 0 2 7                         American Petroleum Institute) untuk
       O C TO B E R 2 024 – O C TO B E R 2 027               O C TO B E R 2 024 – O C TO B E R 2 027                            manufaktur Line Pipe Plain End at
       Quality Assurance Test (Telkom                        Quality Assurance Test (Telkom                                     PSL 1 – Type of Pipe: HFW / Delivery
       Indonesia) untuk Tiang Telepon                        Indonesia) untuk Tiang Telepon                                     Condition: M / Max. Grade X70, /
       Besi Dengan Sambungan untuk                           Besi Dengan Sambungan untuk                                        Delivery Condition: N / Max. Grade:
       kapasitas 7-meter telah diperoleh                     kapasitas 9-meter telah diperoleh                                  X60 and / Delivery Condition: R /
       PT Bakrie Pipe Industries pada                        PT Bakrie Pipe Industries pada                                     Max. Grade X70; Manufacturer of
       tanggal 21 Oktober 2024. Sertifikat                   tanggal 21 Oktober 2024. Sertifikat                                Line Pipe Plain End at PSL 2 – Type
       berlaku sampai 21 Oktober 2027.                       berlaku sampai 21 Oktober 2027.                                    of Pipe: HFW / Delivery Condition:
                                                                                                                                M / Max. Grade X70 and / Delivery
       Quality Assurance Test (Telkom                        Quality Assurance Test (Telkom                                     Condition: N / Max. Grade: X60;
       Indonesia) for Steel Telephone                        Indonesia) for Steel Telephone                                     Manufacturer of Line Pipe Plain
       Pole With Joints for 7-meter                          Pole With Joints for 9-meter                                       End at PSL 2 – Service Annex H,
       capacity was acquired by                              capacity was acquired by PT                                        Manufacturer of Line Pipe Plain End
       PT Bakrie Pipe Industries on                          Bakrie Pipe Industries on October                                  at PSL2 – Service Annex J – Type
       October 21, 2024. The Certificate                     21, 2024. The Certificate is                                       of Pipe: HFW / Delivery Condition:
       is valid until October 21, 2027.                      valid until October 21, 2027.                                      M / Max. Grade X70 and / Delivery
                                                                                                                                Condition: N / Max. Grade: X52
                                                                                                                                diperoleh PT Bakrie Pipe Industries
                                                                                                                                yang berlaku pada 24 Januari
                                                                                                                                2025 hingga 4 Februari 2027.
                                                                                                                                Certificate of Authority to use
                                                                                                                                the Official API Monogram (The
                                                                                                                                American Petroleum Institute) for
                                                                                                                                Manufacturer of Line Pipe Plain
        BAKRIE PIPE INDUSTRIES                                                                                                  End at PSL 1 – Type of Pipe: HFW /
                                                                                                                                Delivery Condition: M / Max. Grade
        Sertifikat Sistem Pengawasan                                                                                            X70, / Delivery Condition: N / Max.
        Mutu – Tiang Baja SUTR,                                                                                                 Grade: X60 and / Delivery Condition:
        9m/200daN; Sistem Reduser Tekan                                                                                         R / Max. Grade X70; Manufacturer of
        Quality Assurance System Certificate – Steel Pole SUTR,                                                                 Line Pipe Plain End at PSL 2 – Type
        9m/200daN; Press Reducer System                                                                                         of Pipe: HFW / Delivery Condition:
        A PRI L 2025 – A PRI L 2027 | A PRI L 2025 – A PRI L 2027                                                               M / Max. Grade X70 and / Delivery
        Sertifikat Sistem Pengawasan Mutu (PT PLN –                                                                             Condition: N / Max. Grade: X60;
        Pusat Sertifikasi) untuk Tiang Baja SUTR, 9m/200daN; Sistem                                                             Manufacturer of Line Pipe Plain
        Reduser Tekan telah diperoleh oleh PT Bakrie Pipe Industries pada                                                       End at PSL 2 – Service Annex H,
        tanggal 10 April 2025. Sertifikat berlaku hingga 9 April 2027.                                                          Manufacturer of Line Pipe Plain End
                                                                                                                                at PSL2 – Service Annex J – Type
        Quality Assurance System Certificate, (PT PLN –Certification Institute) for Steel                                       of Pipe: HFW / Delivery Condition:
        Pole SUTR, 9m/200daN; Press Reducer System was obtained by PT Bakrie                                                    M / Max. Grade X70 and / Delivery
        Pipe Industries on April 10, 2025. The certificate is valid until April 9, 2027.                                        Condition: N / Max. Grade: X52
                                                                                                                                was obtained by PT Bakrie Pipe
                                                                                                                                Industries on January 24, 2025
                                                                                                                                and valid until February 4, 2027.




62
                         Profil Perusahaan              Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                        Analisis dan Pembahasan Manajemen
                         Corporate Profile              Main Highlights                Report from the Board of Commissioners                      Management’s Discussion & Analysis
                                                                                               & the Board of Directors
Page 65
                                                                                                                       FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                   BAKRIE PIPE INDUSTRIES                                BAKRIE PIPE INDUSTRIES
 Sertifikat Sistem                                        Sertifikat Sistem                                     Sertifikat Sistem
 Pengawasan Mutu – Tiang                                  Pengawasan Mutu – Tiang                               Pengawasan Mutu – Tiang
 Baja SUTR, 9m/350daN;                                    Baja SUTR, 11m/200daN;                                Baja SUTR, 11m/350daN;
 Sistem Reduser Tekan                                     Sistem Reduser Tekan                                  Sistem Reduser Tekan
 Quality Assurance System                                 Quality Assurance System                              Quality Assurance System
 Certificate – Steel Pole SUTR,                           Certificate – Steel Pole SUTR,                        Certificate – Steel Pole SUTR,
 9m/350daN; Press Reducer System                          11m/200daN; Press Reducer System                      11m/350daN; Press Reducer System
 A PRI L 2025 – A PRI L 2027                              A PRI L 2025 – A PRI L 2027                           A PRI L 2025 – A PRI L 2027
 A P R I L 2 02 5 – A P R I L 2 027                       A P R I L 2 02 5 – A P R I L 2 027                    A P R I L 2 02 5 – A P R I L 2 027

 Sertifikat Sistem Pengawasan                             Sertifikat Sistem Pengawasan                          Sertifikat Sistem Pengawasan
 Mutu, (PT PLN – Pusat Sertifikasi)                       Mutu (PT PLN – Pusat Sertifikasi)                     Mutu, (PT PLN – Pusat Sertifikasi)
 untuk Tiang Baja SUTR,                                   untuk Tiang Baja SUTR,                                untuk Tiang Baja SUTR,
 9m/350daN; Sistem Reduser                                11m/200daN; Sistem Reduser                            11m/350daN; Sistem Reduser
 Tekan telah diperoleh oleh                               Tekan telah diperoleh oleh                            Tekan telah diperoleh oleh
 PT Bakrie Pipe Industries pada                           PT Bakrie Pipe Industries pada                        PT Bakrie Pipe Industries pada
 tanggal 10 April 2025. Sertifikat                        tanggal 10 April 2025. Sertifikat                     tanggal 10 April 2025. Sertifikat
 berlaku hingga 9 April 2027.                             berlaku hingga 9 April 2027.                          berlaku hingga 9 April 2027.
 Quality Assurance System                                 Quality Assurance System                              Quality Assurance System
 Certificate, (PT PLN –Certification                      Certificate, (PT PLN –Certification                   Certificate, (PT PLN –Certification
 Institute) for Steel Pole SUTR,                          Institute) for Steel Pole SUTR,                       Institute) for Steel Pole SUTR,
 9m/350daN; Press Reducer System                          11m/200daN; Press Reducer System                      11m/350daN; Press Reducer System
 was obtained by PT Bakrie Pipe                           was obtained by PT Bakrie Pipe                        was obtained by PT Bakrie Pipe
 Industries on April 10, 2025. The                        Industries on April 10, 2025. The                     Industries on April 10, 2025. The
 certificate is valid until April 9, 2027.                certificate is valid until April 9, 2027.             certificate is valid until April 9, 2027.




                                                    BAKRIE PIPE INDUSTRIES
                                                    Sertifikat Sistem Pengawasan Mutu – Tiang Baja
                                                    SUTM, 12m/200daN; Sistem Reduser Tekan
                                                    Quality Assurance System Certificate – Steel Pole
                                                    SUTM, 12m/200daN; Press Reducer System
                                                    A PRI L 2025 – A PRI L 2027 | A PRI L 2025 – A PRI L 2027

                                                    Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi) untuk Tiang Baja
                                                    SUTM, 12m/200daN; Sistem Reduser Tekan telah diperoleh oleh PT Bakrie Pipe
                                                    Industries pada tanggal 10 April 2025. Sertifikat berlaku hingga 9 April 2027.
                                                    Quality Assurance System Certificate, (PT PLN –Certification Institute) for Steel
                                                    Pole SUTM, 12m/200daN; Press Reducer System was obtained by PT Bakrie
                                                    Pipe Industries on April 10, 2025. The certificate is valid until April 9, 2027.




                                                                                                                                                                  63
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan                   Tanggung Jawab Sosial      Informasi Tambahan                    Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan                    dan Lingkungan         Additional Information                  Financial Report
                                      Corporate Governance                  Social and Environmental
                                      Implementation Report                      Responsibility
Page 66
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        BAKRIE PIPE INDUSTRIES                            BAKRIE PIPE INDUSTRIES                                              BAKRIE PIPE INDUSTRIES
        Sertifikat Sistem                                 Sertifikat Sistem                                                   Sertifikat Sistem
        Pengawasan Mutu – Tiang                           Pengawasan Mutu – Tiang                                             Pengawasan Mutu – Tiang
        Baja SUTM, 12m/350daN;                            Baja SUTM, 12m/500daN;                                              Baja SUTM, 13m/350daN;
        Sistem Reduser Tekan                              Sistem Reduser Tekan                                                Sistem Reduser Tekan
        Quality Assurance System                          Quality Assurance System                                            Quality Assurance System
        Certificate – Steel Pole SUTM,                    Certificate – Steel Pole SUTM,                                      Certificate – Steel Pole SUTM,
        12m/350daN; Press Reducer System                  12m/500daN; Press Reducer System                                    13m/350daN; Press Reducer System
        A PRI L 2025 – A PRI L 2027                       A PRI L 2025 – A PRI L 2027                                         A PRI L 2025 – A PRI L 2027
        A P R I L 2 02 5 – A P R I L 2 027                A P R I L 2 02 5 – A P R I L 2 027                                  A P R I L 2 02 5 – A P R I L 2 027

        Sertifikat Sistem Pengawasan                      Sertifikat Sistem Pengawasan                                        Sertifikat Sistem Pengawasan
        Mutu, (PT PLN – Pusat Sertifikasi)                Mutu, (PT PLN – Pusat Sertifikasi)                                  Mutu, (PT PLN – Pusat Sertifikasi)
        untuk Tiang Baja SUTM,                            untuk Tiang Baja SUTM,                                              untuk Tiang Baja SUTM,
        12m/350daN; Sistem Reduser                        12m/500daN; Sistem Reduser                                          13m/350daN; Sistem Reduser
        Tekan telah diperoleh oleh                        Tekan telah diperoleh oleh                                          Tekan telah diperoleh oleh
        PT Bakrie Pipe Industries pada                    PT Bakrie Pipe Industries pada                                      PT Bakrie Pipe Industries pada
        tanggal 10 April 2025. Sertifikat                 tanggal 10 April 2025. Sertifikat                                   tanggal 10 April 2025. Sertifikat
        berlaku hingga 9 April 2027.                      berlaku hingga 9 April 2027.                                        berlaku hingga 9 April 2027.
        Quality Assurance System                          Quality Assurance System                                            Quality Assurance System
        Certificate, (PT PLN –Certification               Certificate, (PT PLN –Certification                                 Certificate, (PT PLN –Certification
        Institute) for Steel Pole SUTM,                   Institute) for Steel Pole SUTM,                                     Institute) for Steel Pole SUTM,
        12m/350daN; Press Reducer System                  12m/500daN; Press Reducer System                                    13m/350daN; Press Reducer System
        was obtained by PT Bakrie Pipe                    was obtained by PT Bakrie Pipe                                      was obtained by PT Bakrie Pipe
        Industries on April 10, 2025. The                 Industries on April 10, 2025. The                                   Industries on April 10, 2025. The
        certificate is valid until April 9, 2027.         certificate is valid until April 9, 2027.                           certificate is valid until April 9, 2027.




                                                    BAKRIE PIPE INDUSTRIES
                                                    Sertifikat Sistem Pengawasan Mutu – Tiang Baja
                                                    SUTM, 13m/500daN; Sistem Reduser Tekan
                                                    Quality Assurance System Certificate – Steel Pole
                                                    SUTM, 13m/500daN; Press Reducer System
                                                    A PRI L 2025 – A PRI L 2027 | A PRI L 2025 – A PRI L 2027

                                                    Sertifikat Sistem Pengawasan Mutu, (PT PLN – Pusat Sertifikasi) untuk Tiang Baja
                                                    SUTM, 13m/500daN; Sistem Reduser Tekan telah diperoleh oleh PT Bakrie Pipe
                                                    Industries pada tanggal 10 April 2025. Sertifikat berlaku hingga 9 April 2027.
                                                    Quality Assurance System Certificate, (PT PLN –Certification Institute) for Steel
                                                    Pole SUTM, 13m/500daN; Press Reducer System was obtained by PT Bakrie
                                                    Pipe Industries on April 10, 2025. The certificate is valid until April 9, 2027.




64
                           Profil Perusahaan        Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                         Analisis dan Pembahasan Manajemen
                           Corporate Profile        Main Highlights                  Report from the Board of Commissioners                       Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 67
                                                                                                                       FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                  BAKRIE PIPE INDUSTRIES                                BAKRIE PIPE INDUSTRIES
 Sertifikat Sistem                                       Sertifikat Sistem                                     Sertifikat Sistem
 Pengawasan Mutu – Tiang                                 Pengawasan Mutu – Tiang                               Pengawasan Mutu – Tiang
 Baja SUTM, 14m/350daN;                                  Baja SUTM, 14m/500daN;                                Baja SUTM, 15m/350daN;
 Sistem Reduser Tekan                                    Sistem Reduser Tekan                                  Sistem Reduser Tekan
 Quality Assurance System                                Quality Assurance System                              Quality Assurance System
 Certificate – Steel Pole SUTM,                          Certificate – Steel Pole SUTM,                        Certificate – Steel Pole SUTM,
 14m/350daN; Press Reducer System                        14m/500daN; Press Reducer System                      15m/350daN; Press Reducer System
 A PRI L 2025 – A PRI L 2027                             A PRI L 2025 – A PRI L 2027                           A PRI L 2025 – A PRI L 2027
 A P R I L 2 02 5 – A P R I L 2 027                      A P R I L 2 02 5 – A P R I L 2 027                    A P R I L 2 02 5 – A P R I L 2 027

 Sertifikat Sistem Pengawasan                            Sertifikat Sistem Pengawasan                          Sertifikat Sistem Pengawasan
 Mutu, (PT PLN – Pusat Sertifikasi)                      Mutu, (PT PLN – Pusat Sertifikasi)                    Mutu, (PT PLN – Pusat Sertifikasi)
 untuk Tiang Baja SUTM,                                  untuk Tiang Baja SUTM,                                untuk Tiang Baja SUTM,
 14m/350daN; Sistem Reduser                              14m/500daN; Sistem Reduser                            15m/350daN; Sistem Reduser
 Tekan telah diperoleh oleh                              Tekan telah diperoleh oleh                            Tekan telah diperoleh oleh
 PT Bakrie Pipe Industries pada                          PT Bakrie Pipe Industries pada                        PT Bakrie Pipe Industries pada
 tanggal 10 April 2025. Sertifikat                       tanggal 10 April 2025. Sertifikat                     tanggal 10 April 2025. Sertifikat
 berlaku hingga 9 April 2027.                            berlaku hingga 9 April 2027.                          berlaku hingga 9 April 2027.
 Quality Assurance System                                Quality Assurance System                              Quality Assurance System
 Certificate, (PT PLN –Certification                     Certificate, (PT PLN –Certification                   Certificate, (PT PLN –Certification
 Institute) for Steel Pole SUTM,                         Institute) for Steel Pole SUTM,                       Institute) for Steel Pole SUTM,
 14m/350daN; Press Reducer System                        14m/500daN; Press Reducer System                      15m/350daN; Press Reducer System
 was obtained by PT Bakrie Pipe                          was obtained by PT Bakrie Pipe                        was obtained by PT Bakrie Pipe
 Industries on April 10, 2025. The                       Industries on April 10, 2025. The                     Industries on April 10, 2025. The
 certificate is valid until April 9, 2027.               certificate is valid until April 9, 2027.             certificate is valid until April 9, 2027.




                                                   BAKRIE PIPE INDUSTRIES
                                                   Sertifikat Sistem Pengawasan Mutu – Tiang Baja
                                                   SUTM, 15m/500daN; Sistem Reduser Tekan
                                                   Quality Assurance System Certificate – Steel Pole
                                                   SUTM, 15m/500daN; Press Reducer System
                                                   A PRI L 2025 – A PRI L 2027 | A PRI L 2025 – A PRI L 2027

                                                   Sertifikat Sistem Pengawasan Mutu, (PT PLN – Pusat Sertifikasi) untuk Tiang Baja
                                                   SUTM, 15m/500daN; Sistem Reduser Tekan telah diperoleh oleh PT Bakrie Pipe
                                                   Industries pada tanggal 10 April 2025. Sertifikat berlaku hingga 9 April 2027.
                                                   Quality Assurance System Certificate, (PT PLN –Certification Institute) for Steel
                                                   Pole SUTM, 15m/500daN; Press Reducer System was obtained by PT Bakrie
                                                   Pipe Industries on April 10, 2025. The certificate is valid until April 9, 2027.




                                                                                                                                                                 65
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan                   Tanggung Jawab Sosial      Informasi Tambahan                   Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan                    dan Lingkungan         Additional Information                 Financial Report
                                      Corporate Governance                  Social and Environmental
                                      Implementation Report                      Responsibility
Page 68
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        BAKRIE PIPE INDUSTRIES                         BAKRIE PIPE INDUSTRIES                                                BAKRIE PIPE INDUSTRIES
        ISO 45001:2018                                 ISO 14001:2015                                                        SNI 0039:2013 ERW
        A PRI L 2025 – A PRI L 2028                    JU LI 2025 – M EI 2028                                                JU LI 2025 – JU LI 2029
        A P R I L 2 02 5 – A P R I L 2 02 8            J U LY 2 02 5 – M AY 2 02 8                                           J U LY 2 02 5 – J U LY 2 02 9

        Sertifikasi Health and Safety                  Sertifikasi Environmental                                             Sertifikat Produk Penggunaan Tanda
        Management System ISO                          Management System ISO 14001:2015                                      SNI (Kementerian Perindustrian
        45001:2018 (ABS Quality                        (TÜV Rheinland) untuk manufaktur                                      Republik Indonesia) untuk kategori
        Evaluations) untuk manufaktur                  Fabricated Steel Pipes, Steel Poles,                                  SNI 0039:2013; Pipa Baja (ERW)
        Fabricated Steel Pipe, Steel Poles,            Coated Steel Pipes, Galvanized                                        Saluran Air Dengan atau Tanpa
        Coated Steel Pipes, Galvanized                 Steel Pipes, Rectangular and Square                                   Lapisan Seng diperoleh PT Bakrie
        Steel Pipes, Rectangular and                   Pipes telah diperoleh oleh PT Bakrie                                  Pipe Industries pada 23 Juli 2025
        Square Pipes diperoleh oleh                    Pipe Industries pada 3 Juli 2025                                      dan berlaku sampai 22 Juli 2029.
        PT Bakrie Pipe Industries sejak                dan berlaku hingga 2 Mei 2028.
                                                                                                                             Certificate For SNI Labeled
        28 Mei 2013 dan telah dilakukan
                                                       Environmental Management System                                       Product (The Ministry of Industry
        resertifikasi yang berlaku mulai 1
                                                       Certificate ISO 14001:2015 (TÜV                                       of Republic of Indonesia) for the
        April 2025 hingga 1 April 2028.
                                                       Rheinland) for manufacture of                                         category SNI 0039:2013; Steel
        Health and Safety Management                   Fabricated Steel Pipes, Steel Poles,                                  Water Pipes (ERW) with or without
        System Certificate ISO 45001:2018              Coated Steel Pipes, Galvanized                                        zinc coating was obtained by PT
        (ABS Quality Evaluations) for                  Steel Pipes, Rectangular and Square                                   Bakrie Pipe Industries on July 23,
        Manufacture of Fabricated Steel                Pipes was obtained by PT Bakrie                                       2025 and valid until July 22, 2029.
        Pipe, Steel Poles, Coated Steel                Pipe Industries on July 3, 2025. This
        Pipes, Galvanized Steel Pipes,                 certificate is valid until May 2, 2028.
        Rectangular and Square Pipes that
        was obtained by PT Bakrie Pipe
        Industries on May 28, 2013. This
        certificate is recertified and valid
        from April 1, 2025 until April 1, 2028.




                                                  BAKRIE PIPE INDUSTRIES
                                                  SNI 0068:2013 ERW
                                                  J U L I 2 0 2 5 – J U L I 2 0 2 9 | J U LY 2 0 2 5 – J U LY 2 0 2 9

                                                  Sertifikat Produk Penggunaan Tanda SNI (Kementerian Perindustrian
                                                  Republik Indonesia) untuk kategori SNI 0068:2013; Pipa Baja (ERW)
                                                  Saluran Air Dengan atau Tanpa Lapisan Seng diperoleh PT Bakrie Pipe
                                                  Industries pada 23 Juli 2025 dan berlaku sampai 22 Juli 2029.
                                                  Certificate For SNI Labeled Product (The Ministry of Industry of
                                                  Republic of Indonesia) for the category SNI 0068:2013; Steel Water
                                                  Pipes (ERW) with or without zinc coating was obtained by PT Bakrie
                                                  Pipe Industries on July 23, 2025 and valid until July 22, 2029.




66
                           Profil Perusahaan      Ikhtisar Utama                     Laporan Dewan Komisaris dan Direksi                        Analisis dan Pembahasan Manajemen
                           Corporate Profile      Main Highlights                   Report from the Board of Commissioners                      Management’s Discussion & Analysis
                                                                                            & the Board of Directors
Page 69
                                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                               BAKRIE PIPE INDUSTRIES                                            BAKRIE PIPE INDUSTRIES
 SNI 8052:2014 ERW                                    API-5CT                                                           Sertifikat Sistem
 JU LI 2025 – JU LI 2029                              AGUSTUS 2025 – FEB RUA RI 2027                                    Pengawasan Mutu – Tiang
 J U LY 2 02 5 – J U LY 2 02 9                        AU G U S T 2 02 5 – F E B R U A RY 2 027                          Baja JTR, 9m/200daN;
 Sertifikat Produk Penggunaan Tanda                   Sertifikat Otoritas untuk pemakaian                               Sok Pen Reduser
 SNI (Kementerian Perindustrian                       API Monogram secara resmi (The                                    Tekan (Galvanis)
 Republik Indonesia) untuk kategori                   American Petroleum Institute) untuk                               Quality Assurance System
 SNI 8052:2014; Pipa Baja (ERW)                       manufaktur Electric-Welded Casting                                Certificate – Steel Pole JTR,
 Saluran Air Dengan atau Tanpa                        or Tubing Plain End – Group 1, H40/                               9m/200daN; Socket Pen Reducer
 Lapisan Seng diperoleh PT Bakrie                     PSL 1, J55/PSL 1, dan K55/PSL 1                                   System (Hot Dip Galvanize)
 Pipe Industries pada 23 Juli 2025                    diperoleh PT Bakrie Pipe Industries                               A PRI L 2025 – A PRI L 2027
 dan berlaku sampai 22 Juli 2029.                     yang berlaku pada 4 Agustus                                       A P R I L 2 02 5 – A P R I L 2 027
                                                      2025 hingga 4 Februari 2027.                                      Sertifikat Sistem Pengawasan Mutu
 Certificate For SNI Labeled
 Product (The Ministry of Industry                    Certificate of Authority to use                                   (PT PLN – Pusat Sertifikasi) untuk
 of Republic of Indonesia) for the                    the Official API Monogram (The                                    Tiang Baja JTR, 9m/200daN; Sok
 category SNI 8052:2014; Steel                        American Petroleum Institute) for                                 Pen Reduser Tekan (Galvanis)
 Water Pipes (ERW) with or without                    Manufacturer of Electric-Welded                                   telah diperoleh oleh PT Bakrie
 zinc coating was obtained by PT                      Casting or Tubing Plain End – Group                               Pipe Industries pada tanggal
 Bakrie Pipe Industries on July 23,                   1, H40/PSL 1, J55/PSL 1, and K55/                                 28 Oktober 2025. Sertifikat
 2025 and valid until July 22, 2029.                  PSL 1 was obtained by PT Bakrie                                   berlaku hingga 9 April 2027.
                                                      Pipe Industries on August 4, 2025                                 Quality Assurance System
                                                      and valid until February 4, 2027.                                 Certificate, (PT PLN –Certification
                                                                                                                        Institute) for Steel Pole JTR,
                                                                                                                        9m/200daN; Socket Pen Reducer
                                                                                                                        System (Hot Dip Galvanize) was
                                                                                                                        obtained by PT Bakrie Pipe
                                                                                                                        Industries on October 28, 2025. The
                                                                                                                        certificate is valid until April 9, 2027.



                                                BAKRIE PIPE INDUSTRIES
                                                Sertifikat Sistem Pengawasan Mutu – Tiang Baja JTR,
                                                9m/200daN; Sok Pen Reduser Tekan (Cat Dasar Anti Karat)
                                                Quality Assurance System Certificate – Steel Pole JTR, 9m/200daN;
                                                Socket Pen Reducer System (Anti Rust Primer)
                                                O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7 | O C TO B E R 2 0 2 5 – A P R I L 2 0 2 7

                                                Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi) untuk
                                                Tiang Baja JTR, 9m/200daN; Sok Pen Reduser Tekan (Cat Dasar Anti
                                                Karat) telah diperoleh oleh PT Bakrie Pipe Industries pada tanggal
                                                28 Oktober 2025. Sertifikat berlaku hingga 9 April 2027.
                                                Quality Assurance System Certificate, (PT PLN –Certification Institute)
                                                for Steel Pole JTR, 9m/200daN; Socket Pen Reducer System
                                                (Anti Rust Primer) was obtained by PT Bakrie Pipe Industries on
                                                October 28, 2025. The certificate is valid until April 9, 2027.




                                                                                                                                                                          67
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan                   Tanggung Jawab Sosial                  Informasi Tambahan                    Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan                    dan Lingkungan                     Additional Information                  Financial Report
                                  Corporate Governance                  Social and Environmental
                                  Implementation Report                      Responsibility
Page 70
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       BAKRIE PIPE INDUSTRIES                           BAKRIE PIPE INDUSTRIES                                                BAKRIE PIPE INDUSTRIES
       Sertifikat Sistem                                Sertifikat Sistem                                                     Sertifikat Sistem
       Pengawasan Mutu – Tiang                          Pengawasan Mutu – Tiang                                               Pengawasan Mutu – Tiang
       Baja JTR, 11m/200daN;                            Baja JTR, 11m/200daN;                                                 Baja JTM, 12m/200daN;
       Sok Pen Reduser                                  Sok Pen Reduser Tekan                                                 Sok Pen Reduser
       Tekan (Galvanis)                                 (Cat Dasar Anti Karat)                                                Tekan (Galvanis)
       Quality Assurance System                         Quality Assurance System Certificate                                  Quality Assurance System
       Certificate – Steel Pole JTR,                    – Steel Pole JTR, 11m/200daN; Socket                                  Certificate – Steel Pole JTM,
       11m/200daN; Socket Pen Reducer                   Pen Reducer System (Anti Rust Primer)                                 12m/200daN; Socket Pen Reducer
       System (Hot Dip Galvanize)                       O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7                              System (Hot Dip Galvanize)
       O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7         O C TO B E R 2 02 5 – A P R I L 2 027                                 O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7
       O C TO B E R 2 02 5 – A P R I L 2 027            Sertifikat Sistem Pengawasan Mutu                                     O C TO B E R 2 02 5 – A P R I L 2 027

       Sertifikat Sistem Pengawasan Mutu                (PT PLN – Pusat Sertifikasi) untuk                                    Sertifikat Sistem Pengawasan Mutu
       (PT PLN – Pusat Sertifikasi) untuk               Tiang Baja JTR, 11m/200daN; Sok                                       (PT PLN – Pusat Sertifikasi) untuk
       Tiang Baja JTR, 11m/200daN; Sok                  Pen Reduser Tekan (Cat Dasar                                          Tiang Baja JTM, 12m/200daN;
       Pen Reduser Tekan (Galvanis)                     Anti Karat) telah diperoleh oleh                                      Sok Pen Reduser Tekan (Galvanis)
       telah diperoleh oleh PT Bakrie                   PT Bakrie Pipe Industries pada                                        telah diperoleh oleh PT Bakrie
       Pipe Industries pada tanggal                     tanggal 28 Oktober 2025. Sertifikat                                   Pipe Industries pada tanggal
       28 Oktober 2025. Sertifikat                      berlaku hingga 9 April 2027.                                          28 Oktober 2025. Sertifikat
       berlaku hingga 9 April 2027.                                                                                           berlaku hingga 9 April 2027.
                                                        Quality Assurance System
       Quality Assurance System                         Certificate, (PT PLN –Certification                                   Quality Assurance System
       Certificate, (PT PLN –Certification              Institute) for Steel Pole JTR,                                        Certificate, (PT PLN –Certification
       Institute) for Steel Pole JTR,                   11m/200daN; Socket Pen Reducer                                        Institute) for Steel Pole JTM,
       11m/200daN; Socket Pen Reducer                   System (Anti Rust Primer) was                                         12m/200daN; Socket Pen Reducer
       System (Hot Dip Galvanize) was                   obtained by PT Bakrie Pipe                                            System (Hot Dip Galvanize) was
       obtained by PT Bakrie Pipe                       Industries on October 28, 2025. The                                   obtained by PT Bakrie Pipe
       Industries on October 28, 2025. The              certificate is valid until April 9, 2027.                             Industries on October 28, 2025. The
       certificate is valid until April 9, 2027.                                                                              certificate is valid until April 9, 2027.



                                                   BAKRIE PIPE INDUSTRIES
                                                   Sertifikat Sistem Pengawasan Mutu – Tiang Baja JTM,
                                                   12m/200daN; Sok Pen Reduser Tekan (Cat Dasar Anti Karat)
                                                   Quality Assurance System Certificate – Steel Pole JTM, 12m/200daN;
                                                   Socket Pen Reducer System (Anti Rust Primer)
                                                   O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7 | O C TO B E R 2 0 2 5 – A P R I L 2 0 2 7

                                                   Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi) untuk
                                                   Tiang Baja JTM, 12m/200daN; Sok Pen Reduser Tekan (Cat Dasar Anti
                                                   Karat) telah diperoleh oleh PT Bakrie Pipe Industries pada tanggal
                                                   28 Oktober 2025. Sertifikat berlaku hingga 9 April 2027.
                                                   Quality Assurance System Certificate, (PT PLN –Certification Institute)
                                                   for Steel Pole JTM, 12m/200daN; Socket Pen Reducer System
                                                   (Anti Rust Primer) was obtained by PT Bakrie Pipe Industries on
                                                   October 28, 2025. The certificate is valid until April 9, 2027.




68
                          Profil Perusahaan        Ikhtisar Utama                     Laporan Dewan Komisaris dan Direksi                          Analisis dan Pembahasan Manajemen
                          Corporate Profile        Main Highlights                   Report from the Board of Commissioners                        Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 71
                                                                                                                                         FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                         BAKRIE PIPE INDUSTRIES                                           BAKRIE PIPE INDUSTRIES
 Sertifikat Sistem                                              Sertifikat Sistem                                                Sertifikat Sistem
 Pengawasan Mutu – Tiang                                        Pengawasan Mutu – Tiang                                          Pengawasan Mutu – Tiang
 Baja JTM, 12m/350daN;                                          Baja JTM, 12m/350daN;                                            Baja JTM, 13m/350daN;
 Sok Pen Reduser                                                Sok Pen Reduser Tekan                                            Sok Pen Reduser
 Tekan (Galvanis)                                               (Cat Dasar Anti Karat)                                           Tekan (Galvanis)
 Quality Assurance System                                       Quality Assurance System                                         Quality Assurance System
 Certificate – Steel Pole JTM,                                  Certificate – Steel Pole JTM,                                    Certificate – Steel Pole JTM,
 12m/350daN; Socket Pen Reducer                                 12m/350daN; Socket Pen Reducer                                   13m/350daN; Socket Pen Reducer
 System (Hot Dip Galvanize)                                     System (Anti Rust Primer)                                        System (Hot Dip Galvanize)
 O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7                       O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7                         O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7
 O C TO B E R 2 02 5 – A P R I L 2 027                          O C TO B E R 2 02 5 – A P R I L 2 027                            O C TO B E R 2 02 5 – A P R I L 2 027

 Sertifikat Sistem Pengawasan Mutu                              Sertifikat Sistem Pengawasan Mutu                                Sertifikat Sistem Pengawasan Mutu
 (PT PLN – Pusat Sertifikasi) untuk                             (PT PLN – Pusat Sertifikasi) untuk                               (PT PLN – Pusat Sertifikasi) untuk
 Tiang Baja JTM, 12m/350daN;                                    Tiang Baja JTM, 12m/350daN; Sok                                  Tiang Baja JTM, 13m/350daN;
 Sok Pen Reduser Tekan (Galvanis)                               Pen Reduser Tekan (Cat Dasar                                     Sok Pen Reduser Tekan (Galvanis)
 telah diperoleh oleh PT Bakrie                                 Anti Karat) telah diperoleh oleh                                 telah diperoleh oleh PT Bakrie
 Pipe Industries pada tanggal                                   PT Bakrie Pipe Industries pada                                   Pipe Industries pada tanggal
 28 Oktober 2025. Sertifikat                                    tanggal 28 Oktober 2025. Sertifikat                              28 Oktober 2025. Sertifikat
 berlaku hingga 9 April 2027.                                   berlaku hingga 9 April 2027.                                     berlaku hingga 9 April 2027.
 Quality Assurance System                                       Quality Assurance System                                         Quality Assurance System
 Certificate, (PT PLN –Certification                            Certificate, (PT PLN –Certification                              Certificate, (PT PLN –Certification
 Institute) for Steel Pole JTM,                                 Institute) for Steel Pole JTM,                                   Institute) for Steel Pole JTM,
 12m/350daN; Socket Pen Reducer                                 12m/350daN; Socket Pen Reducer                                   13m/350daN; Socket Pen Reducer
 System (Hot Dip Galvanize) was                                 System (Anti Rust Primer) was                                    System (Hot Dip Galvanize) was
 obtained by PT Bakrie Pipe                                     obtained by PT Bakrie Pipe                                       obtained by PT Bakrie Pipe
 Industries on October 28, 2025. The                            Industries on October 28, 2025. The                              Industries on October 28, 2025. The
 certificate is valid until April 9, 2027.                      certificate is valid until April 9, 2027.                        certificate is valid until April 9, 2027.



                                                          BAKRIE PIPE INDUSTRIES
                                                          Sertifikat Sistem Pengawasan Mutu – Tiang Baja JTM,
                                                          13m/350daN; Sok Pen Reduser Tekan (Cat Dasar Anti Karat)
                                                          Quality Assurance System Certificate – Steel Pole JTM, 13m/350daN;
                                                          Socket Pen Reducer System (Anti Rust Primer)
                                                          O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7 | O C TO B E R 2 0 2 5 – A P R I L 2 0 2 7

                                                          Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi) untuk
                                                          Tiang Baja JTM, 13m/350daN; Sok Pen Reduser Tekan (Cat Dasar Anti
                                                          Karat) telah diperoleh oleh PT Bakrie Pipe Industries pada tanggal
                                                          28 Oktober 2025. Sertifikat berlaku hingga 9 April 2027.
                                                          Quality Assurance System Certificate, (PT PLN –Certification Institute)
                                                          for Steel Pole JTM, 13m/350daN; Socket Pen Reducer System
                                                          (Anti Rust Primer) was obtained by PT Bakrie Pipe Industries on
                                                          October 28, 2025. The certificate is valid until April 9, 2027.




                                                                                                                                                                                   69
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                    Tanggung Jawab Sosial                 Informasi Tambahan                   Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                     dan Lingkungan                    Additional Information                 Financial Report
                                            Corporate Governance                   Social and Environmental
                                            Implementation Report                       Responsibility
Page 72
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       BAKRIE PIPE INDUSTRIES                           BAKRIE PIPE INDUSTRIES                                                BAKRIE PIPE INDUSTRIES
       Sertifikat Sistem                                Sertifikat Sistem                                                     Sertifikat Sistem
       Pengawasan Mutu – Tiang                          Pengawasan Mutu – Tiang                                               Pengawasan Mutu – Tiang
       Baja JTM, 14m/350daN;                            Baja JTM, 14m/350daN;                                                 Baja JTM, 15m/350daN;
       Sok Pen Reduser                                  Sok Pen Reduser Tekan                                                 Sok Pen Reduser
       Tekan (Galvanis)                                 (Cat Dasar Anti Karat)                                                Tekan (Galvanis)
       Quality Assurance System                         Quality Assurance System Certificate                                  Quality Assurance System
       Certificate – Steel Pole JTM,                    – Steel Pole JTM, 14m/350daN; Socket                                  Certificate – Steel Pole JTM,
       14m/350daN; Socket Pen Reducer                   Pen Reducer System (Anti Rust Primer)                                 15m/350daN; Socket Pen Reducer
       System (Hot Dip Galvanize)                       O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7                              System (Hot Dip Galvanize)
       O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7         O C TO B E R 2 02 5 – A P R I L 2 027                                 O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7
       O C TO B E R 2 02 5 – A P R I L 2 027            Sertifikat Sistem Pengawasan Mutu                                     O C TO B E R 2 02 5 – A P R I L 2 027

       Sertifikat Sistem Pengawasan Mutu                (PT PLN – Pusat Sertifikasi) untuk                                    Sertifikat Sistem Pengawasan Mutu
       (PT PLN – Pusat Sertifikasi) untuk               Tiang Baja JTM, 14m/350daN; Sok                                       (PT PLN – Pusat Sertifikasi) untuk
       Tiang Baja JTM, 14m/350daN;                      Pen Reduser Tekan (Cat Dasar                                          Tiang Baja JTM, 15m/350daN;
       Sok Pen Reduser Tekan (Galvanis)                 Anti Karat) telah diperoleh oleh                                      Sok Pen Reduser Tekan (Galvanis)
       telah diperoleh oleh PT Bakrie                   PT Bakrie Pipe Industries pada                                        telah diperoleh oleh PT Bakrie
       Pipe Industries pada tanggal                     tanggal 28 Oktober 2025. Sertifikat                                   Pipe Industries pada tanggal
       28 Oktober 2025. Sertifikat                      berlaku hingga 9 April 2027.                                          28 Oktober 2025. Sertifikat
       berlaku hingga 9 April 2027.                                                                                           berlaku hingga 9 April 2027.
                                                        Quality Assurance System
       Quality Assurance System                         Certificate, (PT PLN –Certification                                   Quality Assurance System
       Certificate, (PT PLN –Certification              Institute) for Steel Pole JTM,                                        Certificate, (PT PLN –Certification
       Institute) for Steel Pole JTM,                   14m/350daN; Socket Pen Reducer                                        Institute) for Steel Pole JTM,
       14m/350daN; Socket Pen Reducer                   System (Anti Rust Primer) was                                         15m/350daN; Socket Pen Reducer
       System (Hot Dip Galvanize) was                   obtained by PT Bakrie Pipe                                            System (Hot Dip Galvanize) was
       obtained by PT Bakrie Pipe                       Industries on October 28, 2025. The                                   obtained by PT Bakrie Pipe
       Industries on October 28, 2025. The              certificate is valid until April 9, 2027.                             Industries on October 28, 2025. The
       certificate is valid until April 9, 2027.                                                                              certificate is valid until April 9, 2027.



                                                   BAKRIE PIPE INDUSTRIES
                                                   Sertifikat Sistem Pengawasan Mutu – Tiang Baja JTM,
                                                   15m/350daN; Sok Pen Reduser Tekan (Cat Dasar Anti Karat)
                                                   Quality Assurance System Certificate – Steel Pole JTM, 15m/350daN;
                                                   Socket Pen Reducer System (Anti Rust Primer)
                                                   O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7 | O C TO B E R 2 0 2 5 – A P R I L 2 0 2 7

                                                   Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi) untuk
                                                   Tiang Baja JTM, 15m/350daN; Sok Pen Reduser Tekan (Cat Dasar Anti
                                                   Karat) telah diperoleh oleh PT Bakrie Pipe Industries pada tanggal
                                                   28 Oktober 2025. Sertifikat berlaku hingga 9 April 2027.
                                                   Quality Assurance System Certificate, (PT PLN –Certification Institute)
                                                   for Steel Pole JTM, 15m/350daN; Socket Pen Reducer System
                                                   (Anti Rust Primer) was obtained by PT Bakrie Pipe Industries on
                                                   October 28, 2025. The certificate is valid until April 9, 2027.




70
                          Profil Perusahaan        Ikhtisar Utama                     Laporan Dewan Komisaris dan Direksi                          Analisis dan Pembahasan Manajemen
                          Corporate Profile        Main Highlights                   Report from the Board of Commissioners                        Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 73
                                                                                                                             FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                        BAKRIE PIPE INDUSTRIES                                BAKRIE PIPE INDUSTRIES
 Sertifikat Sistem                                             Sertifikat Sistem                                     Quality Assurance Test –
 Pengawasan Mutu – Tiang                                       Pengawasan Mutu – Tiang                               Tiang Telepon Besi 7-meter
 Baja JTM, 15m/500daN;                                         Baja JTM, 15m/500daN;                                 Dengan 2 Segmen
 Sok Pen Reduser                                               Sok Pen Reduser Tekan                                 Quality Assurance Test –
 Tekan (Galvanis)                                              (Cat Dasar Anti Karat)                                Steel Telephone Pole 7-meter
 Quality Assurance System                                      Quality Assurance System                              With 2 Segments
 Certificate – Steel Pole JTM,                                 Certificate – Steel Pole JTM,                         O K TO B E R 2 0 2 5 – O K TO B E R 2 0 2 8
 15m/500daN; Socket Pen Reducer                                15m/500daN; Socket Pen Reducer                        O C TO B E R 2 02 5 – O C TO B E R 2 02 8
 System (Hot Dip Galvanize)                                    System (Anti Rust Primer)                             Quality Assurance Test (Telkom
 O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7                      O K TO B E R 2 0 2 5 – A P R I L 2 0 2 7              Indonesia) untuk Tiang Telepon
 O C TO B E R 2 02 5 – A P R I L 2 027                         O C TO B E R 2 02 5 – A P R I L 2 027                 Besi Dengan Sambungan untuk
 Sertifikat Sistem Pengawasan Mutu                             Sertifikat Sistem Pengawasan Mutu                     kapasitas 7-meter dengan 2
 (PT PLN – Pusat Sertifikasi) untuk                            (PT PLN – Pusat Sertifikasi) untuk                    segmen telah diperoleh PT Bakrie
 Tiang Baja JTM, 15m/500daN;                                   Tiang Baja JTM, 15m/500daN; Sok                       Pipe Industries pada tanggal 21
 Sok Pen Reduser Tekan (Galvanis)                              Pen Reduser Tekan (Cat Dasar                          Oktober 2025. Sertifikat berlaku
 telah diperoleh oleh PT Bakrie                                Anti Karat) telah diperoleh oleh                      sampai 21 Oktober 2028.
 Pipe Industries pada tanggal                                  PT Bakrie Pipe Industries pada                        Quality Assurance Test (Telkom
 28 Oktober 2025. Sertifikat                                   tanggal 28 Oktober 2025. Sertifikat                   Indonesia) for Steel Telephone Pole
 berlaku hingga 9 April 2027.                                  berlaku hingga 9 April 2027.                          With Joints for 7-meter capacity
 Quality Assurance System                                      Quality Assurance System                              with 2 segments was acquired
 Certificate, (PT PLN –Certification                           Certificate, (PT PLN –Certification                   by PT Bakrie Pipe Industries on
 Institute) for Steel Pole JTM,                                Institute) for Steel Pole JTM,                        October 21, 2025. The Certificate
 15m/500daN; Socket Pen Reducer                                15m/500daN; Socket Pen Reducer                        is valid until October 21, 2028.
 System (Hot Dip Galvanize) was                                System (Anti Rust Primer) was
 obtained by PT Bakrie Pipe                                    obtained by PT Bakrie Pipe
 Industries on October 28, 2025. The                           Industries on October 28, 2025. The
 certificate is valid until April 9, 2027.                     certificate is valid until April 9, 2027.



                                                         BAKRIE PIPE INDUSTRIES
                                                         Sertifikat Sistem Pengawasan Mutu – Tiang Baja SUTR
                                                         dan SUTM, 9m/200daN; Sistem Reduser Tekan
                                                         Quality Assurance System Certificate – Steel Pole SUTR
                                                         and SUTM, 9m/200daN; Press Reducer System
                                                         JA N UA RI 2026 – JU N I 2026 | JA N UA RY 2026 – JU N E 2026

                                                         Sertifikat Sistem Pengawasan Mutu (PT PLN – Pusat Sertifikasi)
                                                         untuk Tiang Baja SUTR dan SUTM, 9m/200daN; Sistem Reduser
                                                         Tekan telah diperoleh oleh PT Bakrie Pipe Industries pada tanggal
                                                         1 Januari 2026. Sertifikat berlaku hingga 30 Juni 2026.
                                                         Quality Assurance System Certificate, (PT PLN –Certification Institute) for Steel Pole
                                                         SUTR and SUTM, 9m/200daN; Press Reducer System was obtained by PT Bakrie
                                                         Pipe Industries on January 1, 2026. The certificate is valid until June 30, 2026.




                                                                                                                                                                      71
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                   Tanggung Jawab Sosial      Informasi Tambahan                  Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                    dan Lingkungan         Additional Information                Financial Report
                                            Corporate Governance                  Social and Environmental
                                            Implementation Report                      Responsibility
Page 74
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        BAKRIE PIPE INDUSTRIES                         BAKRIE PIPE INDUSTRIES                                            BAKRIE PIPE INDUSTRIES
        Sertifikat Sistem                              Sertifikat Sistem                                                 Sertifikat Sistem
        Pengawasan Mutu – Tiang                        Pengawasan Mutu – Tiang                                           Pengawasan Mutu – Tiang
        Baja SUTM, 12m/200daN;                         Baja SUTM, 13m/350daN;                                            Baja SUTM, 14m/350daN;
        Sistem Reduser Tekan                           Sistem Reduser Tekan                                              Sistem Reduser Tekan
        Quality Assurance System                       Quality Assurance System                                          Quality Assurance System
        Certificate – Steel Pole SUTM,                 Certificate – Steel Pole SUTM,                                    Certificate – Steel Pole SUTM,
        12m/200daN; Press Reducer System               13m/350daN; Press Reducer System                                  14m/350daN; Press Reducer System
        JA N UA RI 2026 – JU N I 2026                  JA N UA RI 2026 – JU N I 2026                                     JA N UA RI 2026 – JU N I 2026
        J A N U A RY 2 02 6 – J U N E 2 02 6           J A N U A RY 2 02 6 – J U N E 2 02 6                              J A N U A RY 2 02 6 – J U N E 2 02 6

        Sertifikat Sistem Pengawasan                   Sertifikat Sistem Pengawasan                                      Sertifikat Sistem Pengawasan
        Mutu (PT PLN – Pusat Sertifikasi)              Mutu (PT PLN – Pusat Sertifikasi)                                 Mutu (PT PLN – Pusat Sertifikasi)
        untuk Tiang Baja SUTM,                         untuk Tiang Baja SUTM,                                            untuk Tiang Baja SUTM,
        12m/200daN; Sistem Reduser                     13m/350daN; Sistem Reduser                                        14m/350daN; Sistem Reduser
        Tekan telah diperoleh oleh                     Tekan telah diperoleh oleh                                        Tekan telah diperoleh oleh
        PT Bakrie Pipe Industries pada                 PT Bakrie Pipe Industries pada                                    PT Bakrie Pipe Industries pada
        tanggal 1 Januari 2026. Sertifikat             tanggal 1 Januari 2026. Sertifikat                                tanggal 1 Januari 2026. Sertifikat
        berlaku hingga 30 Juni 2026.                   berlaku hingga 30 Juni 2026.                                      berlaku hingga 30 Juni 2026.
        Quality Assurance System                       Quality Assurance System                                          Quality Assurance System
        Certificate, (PT PLN –Certification            Certificate, (PT PLN –Certification                               Certificate, (PT PLN –Certification
        Institute) for Steel Pole SUTM,                Institute) for Steel Pole SUTM,                                   Institute) for Steel Pole SUTM,
        12m/200daN; Press Reducer                      13m/350daN; Press Reducer                                         14m/350daN; Press Reducer
        System was obtained by                         System was obtained by                                            System was obtained by
        PT Bakrie Pipe Industries on                   PT Bakrie Pipe Industries on                                      PT Bakrie Pipe Industries on
        January 1, 2026. The certificate               January 1, 2026. The certificate                                  January 1, 2026. The certificate
        is valid until June 30, 2026.                  is valid until June 30, 2026.                                     is valid until June 30, 2026.




                                                 BAKRIE PIPE INDUSTRIES
                                                 Quality Assurance Test – Tiang Telepon
                                                 Besi 6-meter Dengan Sambungan
                                                 Quality Assurance Test –Steel Telephone Pole 6-meter With Joints
                                                 FEB RUA RI 2026 – FEB RUA RI 2029 | FEB RUA RY 2026 – FEB RUA RY 2029

                                                 Quality Assurance Test (Telkom Indonesia) untuk Tiang Telepon Besi Dengan
                                                 Sambungan untuk kapasitas 6-meter telah diperoleh PT Bakrie Pipe Industries
                                                 pada tanggal 10 Februari 2026. Sertifikat berlaku sampai 10 Februari 2029.
                                                 Quality Assurance Test (Telkom Indonesia) for Steel Telephone Pole with
                                                 Joints for 6-meter capacity was acquired by PT Bakrie Pipe Industries on
                                                 February 10, 2026. The Certificate is valid until February 10, 2029.




72
                          Profil Perusahaan       Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi                        Analisis dan Pembahasan Manajemen
                          Corporate Profile       Main Highlights               Report from the Board of Commissioners                      Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 75
                                                                                                                                        FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 BAKRIE PIPE INDUSTRIES                                         BAKRIE PIPE INDUSTRIES                                          BAKRIE PIPE INDUSTRIES
 Quality Assurance Test –                                       SNI 39:2024 ERW                                                 CIQS 2000:2018
 Tiang Telepon Besi 6-meter                                     FEB RUA RI 2026 – FEB RUA RI 203 1                              A PRI L 2026 – A PRI L 2029
 Tanpa Sambungan                                                F E B R U A RY 2 02 6 – F E B R U A RY 2 0 3 1                  A P R I L 2 02 6 – A P R I L 2 02 9
 Quality Assurance Test –                                       Sertifikat Produk Penggunaan Tanda                              Sertifikasi CIQS 2000:2018 (Telkom
 Steel Telephone Pole                                           SNI (Kementerian Perindustrian                                  Indonesia) untuk Pabrikan Jaringan
 6-meter Without Joints                                         Republik Indonesia) untuk                                       Telekomunikasi diperoleh oleh
 FEB RUA RI 2026 – FEB RUA RI 2029                              kategori SNI 39:2024; Pipa Baja                                 PT Bakrie Pipe Industries pada
 F E B R U A RY 2 02 6 – F E B R U A RY 2 02 9                  (ERW) Saluran Air Dengan atau                                   14 April 2026 dan sertifikat ini
 Quality Assurance Test (Telkom                                 Tanpa Lapisan Seng diperoleh                                    berlaku hingga 14 April 2029.
 Indonesia) untuk Tiang Telepon                                 PT Bakrie Pipe Industries pada
                                                                                                                                Certificate CIQS 2000:2018 for
 Besi Tanpa Sambungan untuk                                     26 Februari 2026 dan berlaku
                                                                                                                                Fabricated Telecommunication
 kapasitas 6-meter telah diperoleh                              sampai 25 Februari 2031.
                                                                                                                                Network was obtained by
 PT Bakrie Pipe Industries pada                                 Certificate For SNI Labeled Product                             PT Bakrie Pipe Industries on
 tanggal 10 Februari 2026. Sertifikat                           (The Ministry of Industry of Republic                           April 14, 2026 and this certificate
 berlaku sampai 10 Februari 2029.                               of Indonesia) for the category                                  is valid until April 14, 2029.
 Quality Assurance Test (Telkom                                 SNI 39:2024; Steel Water Pipes
 Indonesia) for Steel Telephone                                 (ERW) with or without zinc coating
 Pole Without Joints for 6-meter                                was obtained by PT Bakrie Pipe
 capacity was acquired by                                       Industries on February 26, 2026
 PT Bakrie Pipe Industries on                                   and valid until February 25, 2031.
 February 10, 2026. The Certificate
 is valid until February 10, 2029.




                                                          BAKRIE POWER
                                                          Sertifikat Penghargaan – Sistem Manajemen
                                                          Keselamatan dan Kesehatan Kerja
                                                          Certificate of Appreciation – Occupational Safety and Health Management System
                                                          M E I 2 0 2 2 – M E I 2 0 2 5 | M AY 2 0 2 2 – M AY 2 0 2 5

                                                          Sertifikat Penghargaan untuk Sistem Manajemen Keselamatan dan Kesehatan
                                                          Kerja secara resmi telah diberikan oleh Menteri Ketenagakerjaan Republik
                                                          Indonesia, Ida Fauziah. Sertifikat berdasarkan Surat Keputusan Menteri
                                                          Ketenagakerjaan Republik Indonesia No. 42 Tahun 2022 untuk menyatakan
                                                          bahwa PT Bakrie Power telah menerapkan Sistem Manajemen Keselamatan
                                                          dan Kesehatan Kerja dengan hasil pencapaian 76,56% untuk kategori tingkat
                                                          awal. Sertifikat diraih pada 13 Mei 2022 dan berlaku sampai 13 Mei 2025.
                                                          Certificate of Appreciation for Occupational Safety and Health Management
                                                          System was awarded by The Minister Of Employment Of The Republic Of
                                                          Indonesia, Ida Fauziah. The certificate is based on the Decree Of The Minister
                                                          Of Employment Of The Republic Of Indonesia no. 42 year 2022 to certify
                                                          that PT Bakrie Power has implemented an Occupational Safety and Health
                                                          Management System with an audit result of 76.56% for initial level category.
                                                          Certificate was obtained on May 13, 2022 and is valid until May 13, 2025.




                                                                                                                                                                                  73
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                   Tanggung Jawab Sosial                 Informasi Tambahan                   Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                    dan Lingkungan                    Additional Information                 Financial Report
                                            Corporate Governance                  Social and Environmental
                                            Implementation Report                      Responsibility
Page 76
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       BAKRIE POWER                                    BAKRIE POWER                                                       B I N A U S A H A M A N D I R I M I Z U S AWA
       ISO 9001:2015                                   ISO 14001:2015                                                     ISO 9001:2015
       M A RE T 2025 – FEB RUA RI 2028                 M A RE T 2025 – FEB RUA RI 2028                                    JA N UA RI 2025 – JA N UA RI 2028
       M A R C H 2 02 2 – F E B R U A RY 2 02 8        M A R C H 2 02 2 – F E B R U A RY 2 02 8                           J A N U A RY 2 02 5 – J A N U A RY 2 02 8

       Sertifikasi Sistem Manajemen                    Sertifikasi Environmental                                          Sertifikasi Quality Management
       Mutu SNI ISO 9001:2015 (Komite                  Management System SNI ISO                                          System ISO 9001:2015 (The
       Akreditasi Nasional “KAN”) untuk                14001:2015 (Komite Akreditasi                                      Certification Body of PT TÜV SÜD
       Penyediaan Jasa Pembangunan dan                 Nasional “KAN”) untuk Penyediaan                                   Indonesia) untuk manufaktur produk
       Konstruksi Instalasi Ketenagalistrikan          Jasa Pembangunan dan Konstruksi                                    iron casting telah diperoleh oleh
       (misal Pembangkit Listrik Energi Baru           Instalasi Ketenagalistrikan (misal                                 PT Bina Usaha Mandiri Mizusawa
       dan Terbarukan, Pembangkit Listrik,             Pembangkit Listrik Energi Baru dan                                 yang berlaku mulai 13 Januari
       Pembangunan Jaringan Transmisi                  Terbarukan, Pembangkit Listrik,                                    2025 hingga 12 Januari 2028.
       Tegangan Rendah, Tinggi, Ekstra                 Pembangunan Jaringan Transmisi
                                                                                                                          Quality Management system
       Tinggi, dan Ultra Tinggi, Jaringan              Tegangan Rendah, Tinggi, Ekstra
                                                                                                                          Certificate; ISO 9001:2015 (The
       Transmisi Gardu Induk) diperoleh                Tinggi, dan Ultra Tinggi, Jaringan
                                                                                                                          Certification Body of PT TÜV SÜD
       oleh PT Bakrie Power sejak 2                    Transmisi Gardu Induk) diperoleh
                                                                                                                          Indonesia) of Manufacture of iron
       Februari 2022 dan telah dilakukan               oleh PT Bakrie Power sejak 2
                                                                                                                          casting product was obtained by
       resertifikasi yang berlaku mulai 20             Februari 2022 dan telah dilakukan
                                                                                                                          PT Bina Usaha Mandiri
       Maret 2025 hingga 1 Februari 2028.              resertifikasi yang berlaku mulai 20
                                                                                                                          Mizusawa and this certificate
                                                       Maret 2025 hingga 1 Februari 2028.
       Quality Management System                                                                                          is valid from January 13, 2025
       Certificate; SNI ISO 9001:2015                  Environmental Management System                                    to January 12, 2028.
       (Komite Akreditasi Nasional “KAN”)              Certificate; SNI ISO 14001:2015
       for the provision of Development                (Komite Akreditasi Nasional “KAN”)
       and Construction Service for                    for the provision of Development
       Electrical Installation (e.g New                and Construction Service for
       and Renewable Energy Power                      Electrical Installation (e.g New
       Plant, Power Plant, Construction                and Renewable Energy Power
       of Low, High, Extra High, and                   Plant, Power Plant, Construction
       Ultra High Voltage Transmission                 of Low, High, Extra High, and
       Networks, Substation Transmission               Ultra High Voltage Transmission
       Network) that was obtained by                   Networks, Substation Transmission
       PT Bakrie Power on February 2,                  Network) that was obtained by
       2022 This certificate is recertified            PT Bakrie Power on February 2,
       and valid from March 20,                        2022 This certificate is recertified
       2025 until February 1, 2028.                    and valid from March 20,
                                                       2025 until February 1, 2028.



                                                  B I N A U S A H A M A N D I R I M I Z U S AWA
                                                  IS0 14001:2015
                                                  FEB RUA RI 2025 – FEB RUA RI 2028 | FEB RUA RY 2025 – FEB RUA RY 2028

                                                  Sertifikasi Sistem Manajemen Lingkungan ISO 14001:2015 (The
                                                  Certification Body of PT TÜV SÜD Indonesia) untuk manufaktur produk
                                                  iron casting telah diperoleh oleh PT Bina Usaha Mandiri Mizusawa
                                                  yang berlaku mulai 4 Februari 2025 hingga 3 Februari 2028.
                                                  Environment Management system Certificate ISO 14001:2015(The
                                                  Certification Body of PT TÜV SÜD Indonesia) of Manufacture of iron
                                                  casting product was obtained by PT Bina Usaha Mandiri Mizusawa and
                                                  this certificate is valid from February 4, 2025 to February 3, 2028.




74
                         Profil Perusahaan        Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                        Analisis dan Pembahasan Manajemen
                         Corporate Profile        Main Highlights                Report from the Board of Commissioners                      Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 77
                                                                                                                                     FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




B I N A U S A H A M A N D I R I M I Z U S AWA                  B R A JA M U K T I C A K R A                                  B R A JA M U K T I C A K R A
IATF 16949:2016                                                IATF 16949:2016                                               ISO 9001:2015
FEB RUA RI 2025 – FEB RUA RI 2028                              M EI 2023 – M EI 2026                                         M EI 2023 – M EI 2026
F E B R U A RY 2 02 5 – F E B R U A RY 2 02 8                  M AY 2 02 3 – M AY 2 02 6                                     M AY 2 02 3 – M AY 2 02 6

Sertifikasi Quality Management                                 Sertifikat Sistem Manajemen                                   Sertifikat Sistem Manajemen Kualitas
System IATF 16949:2016 (The                                    Kualitas IATF 16949:2016 (SGS)                                ISO 9001:2015 untuk manufaktur
Certification Body of PT TÜV SÜD                               untuk manufaktur Pemesinan dan                                Pemesinan dan Perakitan
Indonesia) untuk manufaktur produk                             Perakitan Komponen untuk                                      Komponen untuk Engine, Drive Axle,
iron casting telah diperoleh oleh                              Engine, Drive Axle, dan Brake                                 dan Brake System telah diperoleh
PT Bina Usaha Mandiri Mizusawa                                 System telah diperoleh oleh                                   oleh PT Braja Mukti Cakra 25 Mei
yang berlaku mulai 14 Februari                                 PT Braja Mukti Cakra sejak 25                                 2023 dan sertifikat ini berlaku
2025 hingga 13 Februari 2028.                                  Mei 2023 dan sertifikat ini berlaku                           sampai dengan 24 Mei 2026.
                                                               sampai dengan 24 Mei 2026.
Quality Management system                                                                                                    Certificate of Quality Management
Certificate IATF 16949:2016 (The                               Certificate of Quality Management                             System ISO 9001:2015 for
Certification Body of PT TÜV SÜD                               System IATF 16949:2016 (SGS) for                              Manufacture of Machining and
Indonesia) of Manufacture of iron                              Manufacture of Machining and                                  Assembling Part used in Engine,
casting product was obtained by PT                             Assembling Part used in Engine,                               Drive Axle, and Brake System was
Bina Usaha Mandiri Mizusawa and                                Drive Axle, and Brake System was                              obtained by PT Braja Mukti Cakra
this certificate is valid from February                        obtained by PT Braja Mukti Cakra                              on May 25, 2023 and this certificate
14, 2025 to February 13, 2028.                                 on May 25, 2023 and this certificate                          is valid until May 24, 2026.
                                                               is valid until May 24, 2026.




                                                         B R A JA M U K T I C A K R A
                                                         ISO 14001:2015
                                                         O K TO B E R 2 0 2 5 – O K TO B E R 2 0 2 8 | O C TO B E R 2 0 2 5 – O C TO B E R 2 0 2 8

                                                         Sertifikat Sistem Manajemen Lingkungan ISO 14001:2015 untuk manufaktur
                                                         Pemesinan dan Perakitan Komponen untuk Engine, Drive Axle, dan
                                                         Brake System telah diperoleh oleh PT Braja Mukti Cakra sejak 3 Oktober
                                                         2025 dan sertifikat ini berlaku sampai dengan 2 Oktober 2028.
                                                         Certificate of Environment Management System ISO 14001:2015 for
                                                         Manufacture of Machining and Assembling Part used in Engine, Drive
                                                         Axle, and Brake System was obtained by PT Braja Mukti Cakra on
                                                         October 3, 2025 and this certificate is valid until October 2, 2028.




                                                                                                                                                                             75
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                  Tanggung Jawab Sosial               Informasi Tambahan                 Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                   dan Lingkungan                  Additional Information               Financial Report
                                            Corporate Governance                 Social and Environmental
                                            Implementation Report                     Responsibility
Page 78
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       B R A JA M U K T I C A K R A                                         M U LT I KO N T R O L N U S A N TA R A                            M U LT I KO N T R O L N U S A N TA R A
       ISO 45001:2018                                                       ISO 14001:2015                                                    ISO 9001:2015
       O K TO B E R 2 0 2 5 – O K TO B E R 2 0 2 8                          J U L I 2 0 24 – J U L I 2 0 2 7                                  ISO 45001:2018
       O C TO B E R 2 02 5 – O C TO B E R 2 02 8                            J U LY 2 02 1 – J U LY 2 027                                      M A RE T 2021 – M A RE T 2027
       Sertifikat Occupational Health                                       Sertifikasi Environmental                                         M A R C H 2 02 1 – M A R C H 2 027
       and Safety Management System                                         Management System ISO 14001:2015                                  Sertifikasi Quality Management
       ISO 45001:2018 (BSI, ANAB)                                           (BSC) untuk Penyediaan Manajemen                                  System ISO 9001:2015 (BSC)
       untuk manufaktur Pemesinan                                           Proyek, Instalasi, Operasi dan                                    & Sertifikasi Health & Safety
       dan Perakitan Komponen untuk                                         Pemeliharaan dan Integrasi                                        Management System ISO
       Engine, Drive Axle, dan Brake                                        Sistem Informasi, Teknologi dan                                   45001:2018 (BSC) untuk Penyediaan
       System telah diperoleh oleh                                          Telekomunikasi Infrastruktur                                      Manajemen Proyek, Instalasi,
       PT Braja Mukti Cakra sejak 3                                         dan Mekanik & Elektrikal telah                                    Operasi dan Pemeliharaan dan
       Oktober 2025 dan sertifikat                                          diperoleh oleh PT Multi Kontrol                                   Integrasi Sistem Informasi, Teknologi
       ini berlaku sampai dengan                                            Nusantara sejak 8 Juli 2024 dan                                   dan Telekomunikasi Infrastruktur
       2 Oktober 2028.                                                      berlaku hingga 7 Juli 2027.                                       dan Mekanik & Elektrikal telah
                                                                                                                                              diperoleh oleh PT Multi Kontrol
       Certificate of Occupational Health                                   Environmental Management System
                                                                                                                                              Nusantara sejak 18 Maret 2021 dan
       and Safety Management System                                         Certificate; ISO 14001:2015 (BSC) for
                                                                                                                                              berlaku hingga 17 Maret 2027.
       ISO 45001:2018 (BSI, ANAB) for                                       Provision of Project Management,
       the Manufacture of Machining and                                     Installation, Operation and                                       Quality Management System
       Assembling Part used in Engine,                                      Maintenance and System Integration                                Certification ISO 9001:2015 (BSC)
       Drive axle, and Brake System was                                     of Information, Technology and                                    & Health & Safety Management
       obtained by PT Braja Mukti Cakra on                                  Telecommunication Infrastructure                                  System Certification ISO
       October 3, 2025 and this certificate                                 and Mechanical & Electrical,                                      45001:2018 (BSC) for Provision of
       is valid until October 2, 2028.                                      was obtained by PT Multi Kontrol                                  Project Management, Installation,
                                                                            Nusantara on July 8, 2024 and this                                Operation and Maintenance and
                                                                            certificate is valid until July 7, 2027.                          System Integration of Information,
                                                                                                                                              Technology and Telecommunication
                                                                                                                                              Infrastructure and Mechanical
                                                                                                                                              & Electrical, was obtained by
                                                                                                                                              PT Multi Kontrol Nusantara on
                                                                                                                                              March 18, 2021 and this certificate
       M U LT I KO N T R O L N U S A N TA R A                                                                                                 is valid until March 17, 2027.
       ISO 37001:2016
       J U L I 2 0 24 – J U L I 2 0 2 7 | J U LY 2 0 2 1 – J U LY 2 0 2 7

       Sertifikasi Anti-Bribery Management System ISO
       37001:2016 (BSC) untuk Penyediaan Manajemen
       Proyek, Instalasi, Operasi dan Pemeliharaan
       dan Integrasi Sistem Informasi, Teknologi dan
       Telekomunikasi Infrastruktur dan Mekanik & Elektrikal
       telah diperoleh oleh PT Multi Kontrol Nusantara
       sejak 8 Juli 2024 dan berlaku hingga 7 Juli 2027.
       Environmental Management System Certificate
       ISO 37001:2016 (BSC) for Provision of Project
       Management, Installation, Operation and Maintenance and System
       Integration of Information, Technology and Telecommunication Infrastructure
       and Mechanical & Electrical, was obtained by PT Multi Kontrol Nusantara
       on July 8, 2024 and this certificate is valid until July 7, 2027.




76
                           Profil Perusahaan                         Ikhtisar Utama                       Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                           Corporate Profile                         Main Highlights                     Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                                                 & the Board of Directors
Page 79
                                                                                                                                             FORWARD MOMENTUM
                                                          PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 M U LT I KO N T R O L N U S A N TA R A                                SOUTH EAST ASIA                                               SOUTH EAST ASIA
 ISO 27001:2022                                                        PIPE INDUSTRIES                                               PIPE INDUSTRIES

 SEPTEM B ER 2025 – SEPTEM B ER 2028                                   SNI 0039:2013                                                 API-5L
 S E P T E M B E R 2 02 5 – S E P T E M B E R 2 02 8                   SEPTEM B ER 2021 – SEPTEM B ER 2025                           JU LI 2023 – JU LI 2026

 Sertifikasi ISO/IEC 27001:2022 (VRC                                   S E P T E M B E R 2 02 1 – S E P T E M B E R 2 02 5           J U LY 2 02 3 – J U LY 2 02 6

 International) untuk Information                                      Sertifikasi Sistem Manajemen                                  Sertifikat Otoritas untuk pemakaian
 Security, Cyber Security and Privacy                                  Mutu SNI ISO 0039:2013 untuk                                  API Monogram secara resmi (The
 Protection – Information Security                                     pipa baja saluran air dengan                                  American Petroleum Institute) untuk
 Management System telah diperoleh                                     atau tanpa lapisan seng telah                                 manufaktur Line Pipe Plain End at
 oleh PT Multi Kontrol Nusantara                                       diperoleh oleh PT South East Asia                             PSL 1 – Type of Pipe: HFW / Delivery
 sejak 9 September 2025 dan                                            Pipe Industries sejak 11 Juli 2017                            Condition: M / Max. Grade X70, /
 berlaku hingga 8 September 2028                                       dan telah dilakukan resertifikasi                             Delivery Condition: N / Max. Grade:
                                                                       yang berlaku mulai 7 September                                X60 and / Delivery Condition: R /
 Information Security, Cyber
                                                                       2021 hingga 6 September 2025.                                 Max. Grade X70; Manufacturer of
 Security and Privacy Protection –
                                                                                                                                     Line Pipe Plain End at PSL 2 – Type
 Information Security Management                                       Quality Management System
                                                                                                                                     of Pipe: HFW / Delivery Condition:
 System ISO/IEC 27001:2022 was                                         Certificate SNI ISO 0039:2013 for
                                                                                                                                     M / Max. Grade X70 and / Delivery
 obtained by PT Multi Kontrol                                          water steel pipe with or without
                                                                                                                                     Condition: N / Max. Grade: X60;
 Nusantara on September 9,                                             zinc coating was obtained by
                                                                                                                                     Manufacturer of Line Pipe Plain
 2025, and this certificate is valid                                   PT South East Pipe Industries on July
                                                                                                                                     End at PSL 2 – Service Annex H,
 until September 8, 2028.                                              11, 2017. This certificate is recertified
                                                                                                                                     Manufacturer of Line Pipe Plain End
                                                                       and is valid from September 7,
                                                                                                                                     at PSL2 – Service Annex J – Type
                                                                       2021 until September 6, 2025.
                                                                                                                                     of Pipe: HFW / Delivery Condition:
                                                                                                                                     M / Max. Grade X70 and / Delivery
                                                                                                                                     Condition: N / Max. Grade: X52
                                                                                                                                     diperoleh PT South East Asia Pipe
                                                                                                                                     Industries yang berlaku pada 28
                                                                                                                                     Juli 2023 hingga 28 Juli 2026.
                                                                                                                                     Certificate of Authority to use
                                                                                                                                     the Official API Monogram (The
                                                                                                                                     American Petroleum Institute) for
                                                                                                                                     Manufacturer of Line Pipe Plain
                                                                                                                                     End at PSL 1 – Type of Pipe: HFW /
                                                                                                                                     Delivery Condition: M / Max. Grade
                                                                                                                                     X70, / Delivery Condition: N / Max.
                                                                                                                                     Grade: X60 and / Delivery Condition:
                                                                                                                                     R / Max. Grade X70; Manufacturer
                                                                                                                                     of Line Pipe Plain End at PSL
                                                                                                                                     2 – Type of Pipe: HFW / Delivery
                                                                                                                                     Condition: M / Max. Grade X70
                                                                                                                                     and / Delivery Condition: N / Max.
                                                                                                                                     Grade: X60; Manufacturer of Line
 SOUTH EAST ASIA PIPE INDUSTRIES
                                                                                                                                     Pipe Plain End at PSL 2 – Service
 API-2B                                                                                                                              Annex H, Manufacturer of Line
 J U L I 2 0 2 3 – J U L I 2 0 2 6 | J U LY 2 0 2 3 – J U LY 2 0 2 6                                                                 Pipe Plain End at PSL2 – Service
 Sertifikat Otoritas untuk pemakaian API Monogram secara resmi (The                                                                  Annex J – Type of Pipe: HFW /
 American Petroleum Institute) untuk pipa baja diperoleh PT South East Asia                                                          Delivery Condition: M / Max. Grade
 Pipe Industries yang berlaku pada 28 Juli 2023 hingga 28 Juli 2026.                                                                 X70 and / Delivery Condition: N /
                                                                                                                                     Max. Grade: X52 was obtained by
 Certificate of Authority to use the Official API Monogram                                                                           PT South East Asia Pipe Industries
 (The American Petroleum Institute) for steel pipe was obtained by                                                                   July 28, 2023 until July 28, 2026.
 PT South East Asia Pipe Industries July 28, 2023 until July 28, 2026.




                                                                                                                                                                                   77
Pengelolaan Sumber Daya Manusia                  Laporan Pelaksanaan                       Tanggung Jawab Sosial              Informasi Tambahan               Laporan Keuangan
   Human Capital Management                     Tata Kelola Perusahaan                        dan Lingkungan                 Additional Information             Financial Report
                                                Corporate Governance                      Social and Environmental
                                                Implementation Report                          Responsibility
Page 80
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       SOUTH EAST ASIA                                            SOUTH EAST ASIA                                                  SOUTH EAST ASIA
       PIPE INDUSTRIES                                            PIPE INDUSTRIES                                                  PIPE INDUSTRIES
       ISO 9001:2015                                              ISO 14001:2015                                                   ISO 45001:2018
       SEPTEM B ER 2023 – SEPTEM B ER 2026                        SEPTEM B ER 2023 – SEPTEM B ER 2026                              SEPTEM B ER 2023 – SEPTEM B ER 2026
       S E P T E M B E R 2 02 3 – S E P T E M B E R 2 02 6        S E P T E M B E R 2 02 3 – S E P T E M B E R 2 02 6              S E P T E M B E R 2 02 3 – S E P T E M B E R 2 02 6

       Sertifikasi Sistem Manajemen Mutu                          Sertifikasi Sistem Manajemen                                     Sertifikasi Sistem Manajemen
       ISO 9001:2015 (TÜV Rheinland)                              Lingkungan ISO 14001:2015 (TÜV                                   Kesehatan dan Keselamatan Kerja
       untuk Manufacture of Metal                                 Rheinland) untuk Manufacture of                                  ISO 45001:2018 (TÜV Rheinland)
       Alloy Steel Pipe for the Oil and                           Metal Alloy Steel Pipe for the Oil and                           untuk Manufacture of Metal
       Gas, Chemical and Construction                             Gas, Chemical and Construction                                   Alloy Steel Pipe for the Oil and
       Industries telah diperoleh oleh                            Industries telah diperoleh oleh                                  Gas, Chemical and Construction
       PT South East Asia Pipe Industries                         PT South East Asia Pipe Industries                               Industries telah diperoleh oleh
       sejak 25 September 2023 dan                                sejak 25 September 2023 dan                                      PT South East Asia Pipe Industries
       berlaku hingga 24 September 2026.                          berlaku hingga 24 September 2026.                                sejak 25 September 2023 dan
                                                                                                                                   berlaku hingga 24 September 2026.
       Quality Management System                                  Environmental Management System
       Certificate ISO 9001:2015 (TÜV                             Certificate ISO 14001:2015 (TÜV                                  Work Health and Safety
       Rheinland) for manufacture of Metal                        Rheinland) for manufacture of Metal                              Management System Certificate
       Alloy Steel Pipe for the Oil and                           Alloy Steel Pipe for the Oil and                                 ISO 45001:2015 (TÜV Rheinland) for
       Gas, Chemical and Construction                             Gas, Chemical and Construction                                   manufacture of Metal Alloy Steel
       Industries was obtained by                                 Industries was obtained by PT                                    Pipe for the Oil and Gas, Chemical
       PT South East Asia Pipe                                    South East Asia Pipe Industries on                               and Construction Industries was
       Industries on September 25,                                September 25, 2023. This certificate                             obtained by PT South East Asia
       2023. This certificate is valid                            is valid until September 24, 2026.                               Pipe Industries on September
       until September 24, 2026.                                                                                                   25, 2023. This certificate is valid
                                                                                                                                   until September 24, 2026.




                                                             SOUTH EAST ASIA PIPE INDUSTRIES
                                                             SNI 0068:2013
                                                             M E I 2 0 2 5 – M E I 2 0 2 9 | M AY 2 0 2 5 – M AY 2 0 2 9

                                                             Sertifikasi Sistem Manajemen Mutu SNI ISO 0068:2013 untuk pipa baja
                                                             karbon untuk konstruksi umum telah diperoleh oleh PT South East Asia
                                                             Pipe Industries sejak 9 Mei 2025 dan berlaku hingga 8 Mei 2029.
                                                             Quality Management System Certificate SNI ISO 0068:2013 for carbon
                                                             steel pipe for general construction was obtained by PT South East Pipe
                                                             Industries on May 9, 2025. This certificate is valid until May 8, 2029.




78
                          Profil Perusahaan                  Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                      Analisis dan Pembahasan Manajemen
                          Corporate Profile                  Main Highlights                  Report from the Board of Commissioners                    Management’s Discussion & Analysis
                                                                                                      & the Board of Directors
Page 81
                                                                                                                       FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 SOUTH EAST ASIA                                     V K T R T E K N O LO G I M O B I L I TA S
 PIPE INDUSTRIES
                                                     ISO 9001:2015
 SNI 8052:2014                                       DESEM B ER 2023 – DESEM B ER 2026
 M EI 2025 – M EI 2029                               D E C E M B E R 2 02 3 – D E C E M B E R 2 02 6
 M AY 2 02 5 – M AY 2 02 9                           Sertifikasi Sistem Manajemen
 Sertifikasi Sistem Manajemen                        Mutu ISO 9001:2015 (TÜV SÜD)
 Mutu SNI ISO 8052:2014 untuk                        untuk Distribusi Kendaraan Elektrik
 pipa baja untuk pancang telah                       Komersial yang telah diperoleh
 diperoleh oleh PT South East Asia                   oleh PT VKTR Teknologi Mobilitas
 Pipe Industries sejak 9 Mei 2025                    Tbk sejak 11 Desember 2023 dan
 dan berlaku hingga 8 Mei 2029.                      berlaku hingga 10 Desember 2026.
 Quality Management System                           ISO 9001:2015 Quality Management
 Certificate SNI ISO 8052:2014 for                   System Certification (TÜV SÜD) for
 steel pipe for pile was obtained                    Distribution of Electic Commercial
 by PT South East Pipe Industries                    Vehicle has been obtained by PT
 on May 9, 2025. This certificate                    VKTR Teknologi Mobilitas Tbk
 is valid until May 8, 2029.                         since December 11, 2023 and is
                                                     valid until December 10, 2026.




                                                                                                                                                    79
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan                  Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan                   dan Lingkungan              Additional Information    Financial Report
                                  Corporate Governance                 Social and Environmental
                                  Implementation Report                     Responsibility
Page 82
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     PERISTIWA PENTING 2025
     2025 EVENT HIGHLIGHTS




                                                                      9                                                                        11
                                                                    JANUARI                                                                JANUARI
                                                                    JANUARY                                                                JANUARY




         BNBR                                                                        VKTR
         Corporate Legal Forum Grup Bakrie                                           Peluncuran 20 Bus Listrik CKD untuk
         Bakrie Group’s Corporate Legal Forum                                        Transjakarta melalui Sinarjaya
                                                                                     Launch of 20 CKD electric buses for
         Direktorat Legal PT Bakrie & Brothers Tbk                                   Transjakarta via Sinarjaya
         (BNBR) bersama Bakrie Learning Center
         (BLC) menyelenggarakan Bakrie Group                                         PT VKTR Teknologi Mobilitas, Tbk (VKTR) melakukan
         Corporate Legal Forum 2025.                                                 seremoni peluncuran 20 unit bus listrik berbasis
                                                                                     Completely Knocked Down (CKD) pertama untuk
         Kegiatan ini difasilitasi oleh narasumber dari RS &
                                                                                     Transjakarta melalui operator Sinarjaya bersama
         Partners Lawfirm dan MAPS Lawfirm dan diikuti oleh
                                                                                     PT Laksana Bus Manufaktur selaku mitra karoseri.
         para peserta dari perusahaan di lingkup Grup Bakrie,
                                                                                     Seluruh bus listrik ini memiliki Tingkat Kandungan
         dilanjutkan dengan sesi seminar selama dua hari.
                                                                                     Dalam Negeri (TKDN) di atas 40 persen, sebuah
         Acara ini merupakan respons terhadap dinamika dan                           bukti nyata dedikasi perusahaan dalam mendukung
         tantangan profesi Legal di Era 5.0. Dengan fokus agar                       kemandirian industri otomotif nasional.
         fungsi Legal perusahaan di lingkup Grup Bakrie dapat
         beradaptasi terhadap perubahan teknologi seperti AI,
                                                                                     PT VKTR Teknologi Mobilitas, Tbk (VKTR) held a
         peraturan terkait informasi dan transaksi elektronik.
                                                                                     ceremony to launch the first 20 Completely Knocked
                                                                                     Down (CKD) based electric buses for Transjakarta
                                                                                     through the Sinarjaya operator together with PT
         Legal Directorate of PT Bakrie & Brothers Tbk (BNBR)                        Laksana Bus Manufaktur as bodywork partner.
         together with Bakrie Learning Center (BLC) held                             All of these electric buses have Domestic Content
         the Bakrie Group Corporate Legal Forum 2025.                                Levels (TKDN) above 40 percent, a clear proof
         This activity was facilitated by resource persons                           of the company’s dedication to supporting the
         from RS & Partners Lawfirm and MAPS Lawfirm and                             independence of the national automotive industry.
         attended by participants from companies within the
         Bakrie Group, followed by a 2-day seminar session.
         This event is a response to the dynamics and
         challenges of the Legal profession in Era 5.0. With
         a focus on making the company’s legal functions
         within the Bakrie Group adapt to technological
         changes such as AI, regulations related to
         information and electronic transactions.




80
                     Profil Perusahaan            Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights             Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 83
                                                                                                                 FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                             11                                                                          20
                                                           FEBRUARI                                                                   FEBRUARI
                                                           FEBRUARY                                                                   FEBRUARY




    HELIO                                                                          BNBR
    Instalasi EV Charger di Pool                                                   Bakrie Middle Management
    Sinarjaya oleh Helio                                                           Development Program (BMMDP)
    EV Chargers Installation at Sinarjaya Pool by Helio                            Bakrie Middle Management
                                                                                   Development Program (BMMDP)
    PT Helio Synar Energi (Helio) menyelesaikan
    instalasi 7 unit VECTRA EV Charger (2 x 100 kW)                                Grup BNBR mengadakan Bakrie Middle Management
    di pool Sinarjaya untuk mendukung operasional                                  Development Program (BMMDP) yang diikuti
    armada bus listrik. Instalasi dilakukan langsung                               oleh 25 peserta di lingkup Grup BNBR. Pada
    dengan supervise tim Helio dan dilengkapi                                      kesempatan ini, para peserta mulai melakukan
    layanan Full Maintenance Contract (FMC).                                       presentasi improvement project di hadapan
                                                                                   panelis yang terdiri dari senior manajemen dan
                                                                                   Akademisi Senior Universitas Bakrie (UB).
    PT Helio Synar Energi (Helio) has completed the
                                                                                   Dari manajemen BNBR diwakili oleh Bapak Okder
    installation of seven VECTRA EV Chargers (2 x 100
                                                                                   Pendrian selaku Chief Human Capital & Office
    kW) at the Sinarjaya depot to support the operation
                                                                                   Support, dan dari UB diwakili oleh Bapak Prof.
    of Sinarjaya’s electric bus fleet. The installation was
                                                                                   M. Taufiq Amir, S.E., M.M., Ph.D. dan Bapak Arief
    carried out under the direct supervision of the Helio
                                                                                   Bimantoro Suharko, BSEE, M.Sc.Eng, Ph.D.
    team and includes a Full Maintenance Contract (FMC).
                                                                                   Presentasi ini dibagi dalam beberapa sesi yang
                                                                                   dimulai di bulan Februari hingga Juli 2025. Bagi
                                                                                   peserta yang menyelesaikan seluruh rangkaian
                                                                                   program dengan hasil baik, akan masuk ke dalam
                                                                                   talent pool Grup BNBR dan memiliki kesempatan
                                                                                   mengembangkan karir di posisi-posisi strategis.


                                                                                   BNBR Group held Bakrie Middle Management
                                                                                   Development Program (BMMDP) which was
                                                                                   attended by 25 participants within the BNBR
                                                                                   Group. On this occasion, the participants began
                                                                                   presenting their improvement projects in front of
                                                                                   panelists consisting of senior management and
                                                                                   Senior Academics at Bakrie University (UB).
                                                                                   From BNBR management, Mr. Okder Pendrian as
                                                                                   Chief Human Capital & Office Support, and from UB
                                                                                   represented by Mr. Prof. M. Taufiq Amir, SE, MM, Ph.D.
                                                                                   and Mr. Arief Bimantoro Suharko, BSEE, M.Sc.Eng, Ph.D.
                                                                                   This presentation was divided into several sessions
                                                                                   starting from February to July 2025. Participants who
                                                                                   complete the entire series of programs with good results
                                                                                   will enter the BNBR Group talent pool and obtained the
                                                                                   opportunity to develop a career in strategic positions.




                                                                                                                                                 81
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial          Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan             Additional Information     Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 84
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                    28
                                                                FEBRUARI
                                                                FEBRUARY
                                                                                 BPI, BMI, BCONS
                                                                                 One Day Seminar Bersama
                                                                                 Direktorat Air Baku dan Air Tanah,
                                                                                 Kementerian Pekerjaan Umum
                                                                                 One Day Seminar with the Directorate of Raw
                                                                                 Water and Groundwater, Ministry of Public Works




         PT Bakrie Pipe Industries (BPI), bersama PT Bakrie Metal Industries (BMI) dan PT Bakrie Construction (BCons),
         mengadakan “One Day Seminar: Technology Session on Welding Methods & Product Knowledge” bersama
         Direktorat Air Baku dan Air Tanah, Kementerian Pekerjaan Umum, pada Jumat, 28 Februari 2025.
         Seminar dibuka oleh Bapak Deddy Kurnia, Chief Operating Officer BPI, dan dilanjutkan dengan
         sambutan dari Bapak Ismail Widadi, Direktur Air Tanah & Air Baku, Kementerian PU.
         Dalam seminar ini, peserta mendapatkan pemaparan mengenai produk, jasa, serta pengalaman
         proyek yang disampaikan oleh Bapak Bagaswara Ramadhan, Assistant Manager of Engineering
         Department BPI, dan Bapak Firman Ode Wijaya, Production Planning & Control Head BMI. Selain
         itu, peserta juga diajak melihat langsung proses pembuatan dan pelapisan pipa di BPI.
         Acara ditutup dengan sesi kuis, pembagian doorprize, serta penyampaian umpan balik dari peserta.


         PT Bakrie Pipe Industries (BPI), together with PT Bakrie Metal Industries (BMI) and PT Bakrie Construction
         (BCons), held a One Day Seminar: Technology Session on Welding Methods & Product Knowledge with the
         Directorate of Raw Water and Groundwater, Ministry of Public Works, on Friday, February 28 2025.
         The seminar was opened by Mr. Deddy Kurnia, Chief Operating Officer of BPI, and continued with
         remarks from Mr. Ismail Widadi, Director of Groundwater & Raw Water, Ministry of Public Works.
         In this seminar, participants received presentations about products, services and project experiences
         delivered by Mr. Bagaswara Ramadhan, Assistant Manager of Engineering Department BPI, and
         Mr. Firman Ode Wijaya, Production Planning & Control Head BMI. Apart from that, participants
         were also invited to see firsthand the process of making and coating pipes at BPI.
         The event closed with a quiz session, door prize distribution, and providing feedback from participants.




                                                                           BPI
                                                                           BPI Bersama Bakrie Amanah Gelar Buka                               14
                                                                                                                                            MARCH
                                                                           Puasa Bersama dan Berbagi Berkah                                 MARET
                                                                           BPI Together with Bakrie Amanah Holds Breaking
                                                                           the Fast Together and Sharing Blessings

                                                                           PT Bakrie Pipe Industries (BPI) bersama Bakrie Amanah
                                                                           mengadakan buka puasa bersama sekaligus berbagi
                                                                           kebahagiaan dengan membagikan 1.000 bingkisan lebaran
                                                                           untuk warga sekitar serta santunan bagi 50 anak yatim.
                                                                           PT Bakrie Pipe Industries (BPI) together with Bakrie Amanah held
                                                                           a joint iftar while sharing happiness by distributing 1,000 Eid
                                                                           gifts to local residents as well as compensation for 50 orphans.




82
                     Profil Perusahaan            Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights             Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 85
                                                                                                                FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                           15                                                                          23
                                                           APRIL                                                                       APRIL
                                                           APRIL                                                                       APRIL




    BPI                                                                         BPI
    Halal Bi Halal dan Upacara Bendera BPI                                      Kunjungan IISIA ke BPI
    BPI’s Halal Bi Halal and Flag-Raising Ceremony                              IISIA Visit to BPI

    Dalam rangka merayakan Idul Fitri 1446 H, PT                                PT Bakrie Pipe Industries (BPI) menerima kunjungan
    Bakrie Pipe Industries (BPI) menyelenggarakan                               silaturahmi dan plant tour dari Sekretariat The
    kegiatan Halal Bihalal dan Upacara Bendera pada                             Indonesian Iron & Steel Industry Association (lISIA
    Selasa, 15 April 2025. Kegiatan ini diikuti oleh                            sebagai bagian dari upaya mempererat hubungan
    Direksi, Manajemen, serta seluruh karyawan BPI.                             antar anggota serta mendorong pertumbuhan
                                                                                industri baja nasional yang berkelanjutan.

    In order to celebrate Eid al-Fitr 1446 H, PT Bakrie
    Pipe Industries (BPI) is holding a Halal Bihalal                            PT Bakrie Pipe Industries (BPI) received a friendly
    activity and a Flag Ceremony on Tuesday, April 15                           visit and plant tour from the The Indonesian Iron
    2025. This activity was attended by the Directors,                          & Steel Industry Association (lISIA) Secretariat as
    Management, and all employees of BPI.                                       part of efforts to strengthen relations between
                                                                                members and encourage the sustainable
                                                                                growth of the national steel industry.




                                                                   BNBR
                                                                   Sosialisasi Internal Audit oleh Internal                            26
                                                                                                                                       APRIL
                                                                   Audit Grup BNBR di Kantor BMI                                       APRIL
                                                                   Socialization of Internal Audit by BNBR
                                                                   Group’s Internal Audit at BMI Office


                                                                   Tim Internal Audit PT Bakrie & Brothers Tbk (BNBR)
                                                                   mengadakan sosialisasi aspek GCG, business ethics
                                                                   protocol, dan pelaporan penerimaan gratifikasi
                                                                   kepada Grup PT Bakrie Metal Industries (BMI).
                                                                   Acara ini diikuti 105 karyawan dari PT Bakrie Pipe
                                                                   Industries (BPI), PT Bakrie Construction (BCons). dan PT
                                                                   Southeast Asia Pipe Industries.(SEAPI) guna memperkuat
                                                                   daya saing industri di tengah dinamika global.


                                                                   The Internal Audit Team of PT Bakrie & Brothers Tbk
                                                                   (BNBR) held outreach on aspects of GCG, business
                                                                   ethics protocol, and reporting on gratification receipts
                                                                   to PT Bakrie Metal Industries (BMI) Group.
                                                                   This event was attended by 105 employees from PT Bakrie
                                                                   Pipe Industries (BPI), PT Bakrie Construction (BCons).
                                                                   and PT Southeast Asia Pipe Industries (SEAPI).




                                                                                                                                               83
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan               Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 86
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                    27                                                                   29
                                                                    MEI                                                                    MEI
                                                                    MAY                                                                    MAY




         BPI, BMI                                                                VKTR
         Seminar dan Plant Visit BPI                                             Peresmian Fasilitas Perakitan Kendaraan
         dan BMI bersama AKI                                                     Listrik Berbasis CKD VKTS
         BPI and BMI Seminar and Plant Visit                                     Inauguration of CKD VKTS Based Electric
         in Collaboration with AKI                                               Vehicle Assembly Facility

         PT Bakrie Pipe Industries (BPI) dan PT Bakrie Metal                     PT VKTR Teknologi Mobilitas Tbk (VKTR) mengadakan
         Industries (BMI) bersama Asosiasi Kontraktor Indonesia                  acara peresmian fasilitas perakitan kendaraan listrik
         (AKI) menggelar seminar dan plant visit bertema “Steel                  berbasis CKD milik anak usahanya, PT VKTR Sakti
         Products Specification Knowledge” pada 27 Mei 2025.                     Industries yang berlokasi di Magelang, Jawa Tengah.
         Kegiatan ini bertujuan memperkuat pemahaman                             Fasilitas ini merupakan pusat perakitan Kendaraan
         teknis seputar spesifikasi produk baja serta                            Bermotor Listrik Berbasis Baterai (KBLBB) berstandar
         membuka ruang diskusi antara pelaku industri                            internasional, dilengkapi dengan teknologi mutakhir
         manufaktur dan kontraktor, dengan rangkaian mulai                       pada lini perakitan dan fasilitas pengecekan. Fasilitas
         dari penyampaian materi, sesi tanya jawab, plant                        ini memiliki kapasitas produksi hingga 3.000 unit
         tour, hingga permainan dan penyampaian umpan                            per tahun dan menjadi pusat perakitan berbagai
         balik yang berlangsung penuh antusiasme.                                kendaraan listrik, termasuk bus listrik ukuran 12
                                                                                 meter yang telah memenuh persyaratan Tingkat
                                                                                 Komponen Dalam Negeri (TKDN) lebih dari 40%.
         PT Bakrie Pipe Industries (BPI) and PT Bakrie
         Metal Industries (BMI) together with the Indonesian
         Contractors Association (AKI) held a seminar                            PT VKTR Teknologi Mobilitas Tbk (VKTR) held an
         and plant visit with the theme “Steel Products                          inauguration event for the CKD-based electric
         Specification Knowledge” on May 27 2025.                                vehicle assembly facility located in Magelang,
                                                                                 Central Java, owned by its subsidiary PT VKTR
         This activity aims to strengthen technical understanding                Sakti Industries. This facility is an assembly center
         regarding steel product specifications and open                         for international standard Battery Based Electric
         up space for discussion between manufacturing                           Motor Vehicles (KBLBB), equipped with the latest
         industry players and contractors, with activities                       technology in assembly lines and checking facilities.
         ranging from material delivery, question and                            This facility has a production capacity of up to
         answer sessions, plant tours, to games and                              3,000 units per year and is the assembly center for
         feedback deliveries that were full of enthusiasm.                       various electric vehicles, including 12 meter electric
                                                                                 buses which have met the Domestic Component
                                                                                 Level (TKDN) requirements of more than 40%.



                                             BNBR
                                             Rapat Umum Pemegang Saham Tahunan BNBR 2025                                                 30
                                             BNBR Annual General Meeting of Shareholders 2025                                             JUNI
                                                                                                                                          JUNE

                                             PT Bakrie & Brothers Tbk (BNBR) mengadakan Rapat Umum Pemegang
                                             Saham Tahunan (RUPST) pada 30 Juni 2025. Di dalam RUPST tersebut
                                             Perseroan menyampaikan di antaranya kinerja usaha dan kondisi finansial
                                             Perseroan yang kemudian disetujui oleh para pemegang saham.


                                             PT Bakrie & Brothers Tbk (BNBR) held an Annual General Meeting of
                                             Shareholders (AGMS) on June 30, 2025. At the AGMS, the Company
                                             presented, among other things, business performance and the Company’s
                                             financial condition which were then approved by the shareholders.




84
                     Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights         Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 87
                                                                                                              FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                           31                                                                              6
                                                           JULI                                                                        AGUSTUS
                                                           JULY                                                                         AUGUST




    BMI                                                                         HELIO
    Kunjungan Industri Management                                               Instalasi EV Charging Unit di Stasiun
    Trainee BMI                                                                 DAMRI Ciputat oleh Helio
    Industrial Visit by BMI Management Trainee                                  EV Charging Unit Installation at DAMRI’s
                                                                                Ciputat Station by Helio
    Management Trainee Grup PT Bakrie Metal
    Industries (BMI) Angkatan X melaksanakan                                    PT Helio Synar Energi (Helio) menyelesaikan instalasi
    kunjungan industri ke PT Krakatau Steel, PT                                 24 EV Charging Unit di Stasiun DAMRI Ciputat
    Bakrie Construction, dan PT Southeast Asia Pipe                             yang merupakan pusat penyediaan daya bagi
    Industries. Kunjungan ini berlangsung selama dua                            bus listrik DAMRI yang beroperasi pada layanan
    hari dari 31 Juli 2025 hingga 1 Agustus 2025.                               Transjakarta. Stasiun Ciputat merupakan charging
                                                                                station DAMRI ke-4 dan berperan penting dalam
    Kegiatan ini memberikan kesempatan untuk melihat
                                                                                memastikan kesiapan bus listrik DAMRI tetap
    langsung proses produksi, pemanfaatan teknologi,
                                                                                optimal, peranan ini semakin didukung dengan
    dan praktik manajemen di industri manufaktur dan
                                                                                spesifikasi EV charger yang hanya membutuhkan
    konstruksi. Selain memperluas wawasan teknis,
                                                                                waktu 2 jam pengisian daya untuk menjamin jarak
    kunjungan ini juga memperkuat pemahaman
                                                                                tempuh bus listrik DAMRI hingga 250 km.
    terhadap rantai nilai industri baja nasional serta
    mendorong kolaborasi antar unit dalam Grup BMI.
                                                                                PT Helio Synar Energi (Helio) has completed the
                                                                                installation of 24 EV charging units at the DAMRI
    Management Trainee of PT Bakrie Metal Industries
                                                                                Ciputat Station, which serves as a power supply hub
    (BMI) Group Class X carried out an industrial visit to
                                                                                for DAMRI electric buses operating on the Transjakarta
    PT Krakatau Steel, PT Bakrie Construction, and PT
                                                                                route. The Ciputat Station is DAMRI’s fourth charging
    Southeast Asia Pipe Industries. This visit lasted for
                                                                                station and plays a crucial role in ensuring the optimal
    two days, from July 31, 2025 until August 1, 2025.
                                                                                readiness of DAMRI’s electric buses; this role is
    This activity provides an opportunity to see firsthand                      further supported by the EV chargers’ specifications,
    the production processes, technology utilization and                        which require only 2 hours of charging to ensure a
    management practices in the manufacturing and                               range of up to 250 km for DAMRI’s electric buses.
    construction industries. Apart from broadening technical
    insight, this visit also strengthened understanding of
    the national steel industry value chain and encouraged
    collaboration between units within the BMI Group.




                                                                                                                                                 85
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan          Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information        Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 88
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                    19                                                                    10
                                                                AGUSTUS                                                               SEPTEMBER
                                                                 AUGUST                                                               SEPTEMBER




         MODULA3D                                                                BNBR
         Groundbreaking Proyek INTP dan Modula3D                                 Rapat Umum Pemegang Saham
         Groundbreaking of INTP and Modula3D Project                             Luar Biasa BNBR 2025
                                                                                 BNBR Extraordinary General Meeting
         PT Indocement Tunggal Prakarsa Tbk (INTP) resmi                         of Shareholders 2025
         menggandeng PT Modula Tiga Dimensi (Modula3D),
         salah satu anak usaha PT Bakrie & Brothers Tbk                          PT Bakrie & Brothers Tbk (BNBR) mengadakan Rapat
         (BNBR), guna menggarap produk baru berbasis                             Umum Pemegang Saham Luar Biasa (RUPSLB) pada 10
         teknologi konstruksi cetak tiga dimensi.                                September 2025. Di dalam RUPSLB tersebut Perseroan
                                                                                 menyampaikan di antaranya rencana transaksi material
         Bersama Modula3D pihak INTP berinovasi
                                                                                 dan perubahan susunan Dewan Komisaris Perseroan
         dengan melahirkan sebuah karya kolaboratif yang
                                                                                 yang kemudian disetujui oleh para pemegang saham.
         diberi nama Indocement Collaborative Hub.
         Dalam keterangan resmi, Direktur Utama INTP,
         Christian Kartawijaya menyatakan bahwa kolaborasi                       PT Bakrie & Brothers Tbk (BNBR) held an Extraordinary
         ini untuk menandai momentum emas 50 tahun                               General Meeting of Shareholders (AGMS) on September
         perjalanan Indocement dalam memasuki era baru                           10, 2025. At the EGMS, the Company presented, among
         konstruksi di Indonesia, yakni dengan adopsi teknologi                  other things, Company’s material transaction plan
         konstruksi cetak tiga dimensi atau 3D construction                      and changes in Board of Commissioners composition
         printing (3DCP) yang disediakan oleh Modula3D.                          which were then approved by the shareholders.


         PT Indocement Tunggal Prakarsa Tbk (INTP)
         officially collaborated with PT Modula Tiga Dimensi
         (Modula3D), a subsidiary of PT Bakrie & Brothers Tbk
         (BNBR), to work on new products based on three-
         dimensional printed construction technology.
         Together with Modula3D, INTP innovated
         by producing a collaborative work called
         Indocement Collaborative Hub.
         In an official statement, the President Director
         of INTP, Christian Kartawijaya stated that this
         collaboration was to mark the golden momentum
         of Indocement’s 50 year journey in entering a new
         era of construction in Indonesia, namely by the
         adoption of three-dimensional printing construction
         technology (3DCP) provided by Modula.




86
                     Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights         Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 89
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                            10                                                                          20
                                                           OKTOBER                                                                   OKTOBER
                                                           OCTOBER                                                                   OCTOBER




    VKTR                                                                         VKTR
    Partisipasi di Acara Indonesia International                                 5 Unit Bus Listrik Transjakarta yang
    Sustainability Forum (IISF) 2025                                             Dioperasikan oleh DAMRI Mulai Beroperasi
    Participation in the 2025 Indonesia International                            5 Transjakarta Electric Buses Operated
    Sustainability Forum (IISF) Event                                            by DAMRI Began Operating

    Untuk menyatakan dukungannya terhadap upaya                                  Sebanyak 5 unit bus listrik yang dirakit oleh PT VKTR
    keberlanjutan, PT VKTR Teknologi Mobilitas Tbk (VKTR)                        Teknologi Mobilitas Tbk (VKTR) dan PT Karoseri
    kembali berpartisipasi dalam IISF 2025. Di acara                             Laksana Manufaktur (Laksana) untuk Transjakarta
    berskala internasional ini, perusahaan memperkenalkan                        telah dioperasikan oleh DAMRI. Jumlah ini merupakan
    branding serta produk-produknya sekaligus                                    bagian dari pemesanan 80 unit bus listrik oleh DAMRI
    menegaskan komitmennya untuk berkontribusi terhadap                          yang diterima oleh VKTR pada bulan April 2025.
    masa depan yang lebih bersih bagi Indonesia.

                                                                                 A total of 5 electric buses assembled by PT VKTR
    To express its support for sustainability efforts, PT                        Teknologi Mobilitas Tbk (VKTR) and PT Karoseri
    VKTR Teknologi Mobilitas Tbk (VKTR) once again                               Laksana Manufaktur (Laksana) for Transjakarta
    participated in IISF 2025. At this international scale                       have been operated by DAMRI. This number
    event, the company introduced its branding and                               is part of DAMRI’s order for 80 electric buses
    products while also emphasizing its commitment                               which was received by VKTR in April 2025.
    to contributing to a cleaner future for Indonesia.




                                                                     BPI
                                                                     Perlombaan HUT BPI Ke-66                                           24
                                                                     Competition of BPI’s 66th Anniversary                           OKTOBER
                                                                                                                                     OCTOBER

                                                                     Dalam rangka memeriahkan HUT ke-66 PT Bakrie Pipe
                                                                     Industries (BPI), diadakan Lomba Menggambar Anak Pekerja
                                                                     BPI dengan tema “BPI Kebanggaan Kita Bersama” serta
                                                                     Lomba Kebersihan dan Kreativitas Menghias Area Kerja.
                                                                     Melalui kegiatan ini, BPI ingin menumbuhkan
                                                                     rasa bangga terhadap BPI sejak dini, sekaligus
                                                                     mendorong semangat kebersamaan, kreativitas.
                                                                     dan kepedulian terhadap lingkungan kerja.


                                                                     To celebrate the 66th anniversary of PT Bakrie Pipe Industries
                                                                     (BPI), a Drawing Contest were held for BPI Employees’ Children
                                                                     with the theme “BPI: Our Shared Pride,” as well as a Cleanliness
                                                                     and Creativity Contest and Decorating Work Areas Contest.
                                                                     Through these activities, BPI aimed to foster a sense of pride
                                                                     in BPI from an early age, while also encouraging a spirit of
                                                                     togetherness, creativity, and care for the work environment.




                                                                                                                                               87
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan           Tanggung Jawab Sosial          Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan            dan Lingkungan             Additional Information      Financial Report
                                  Corporate Governance          Social and Environmental
                                  Implementation Report              Responsibility
Page 90
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                    28                                                                      12
                                                                OKTOBER                                                                 NOVEMBER
                                                                OCTOBER                                                                 NOVEMBER




         BMI                                                                       BNBR
         Pembangunan Steel Box                                                     15 Unit Bus Listrik Transjakarta yang
         Girder di IKN oleh BMI                                                    Dioperasikan oleh DAMRI Mulai Beroperasi
         Construction of Steel Box Girder at IKN by BMI                            15 Transjakarta Electric Buses Operated
                                                                                   by DAMRI Began Operating
         PT Bakrie Metal Industries (BMI) turut berpartisipasi
         dalam pembangunan Infrastruktur di Ibu Kota                               Sebanyak 15 unit bus listrik Transjakarta rakitan PT
         Nusantara (IKN) melalui pembangunan Steel Box                             VKTR Teknologi Mobilitas Tbk (VKTR) dan PT Karoseri
         Girder dengan bentang 146,40 meter, pemasangan                            Laksana Manufaktur (Laksana) yang dioperasikan
         dilakukan pada tanggal 28 Oktober 2025..                                  oleh DAMRI resmi beroperasi. Dengan beroperasinya
                                                                                   unit-unit ini, VKTR telah menyelesaikan total 20 unit
                                                                                   bus listrik pesanan DAMRI untuk Transjakarta.
         PT Bakrie Metal Industries (BMI) participated in
         the infrastructure development of the Nusantara
         Capital City (IKN) through the construction of a                          A total of 15 Transjakarta electric buses assembled
         steel box girder with a span of 146.40 meters;                            by PT VKTR Teknologi Mobilitas Tbk (VKTR) and PT
         installation is scheduled for October 28, 2025.                           Karoseri Laksana Manufaktur (Laksana) operated
                                                                                   by DAMRI are officially operating. With the operation
                                                                                   of these units, VKTR has completed a total of 20
                                                                                   electric buses ordered by DAMRI for Transjakarta.




                                                                          BNBR
                                                                          Kick Off Magang Hub Batch 2                                       24
                                                                          Magang Hub Batch 2 Kick Off                                   NOVEMBER
                                                                                                                                        NOVEMBER

                                                                          Kickoff onboarding peserta Magang Hub, program Pemagangan
                                                                          Nasional Kementerian Tenaga Kerja (Kemnaker), Batch 2
                                                                          dilakukan pada 24 November 2025. Dalam kesempatan
                                                                          tersebut, dilakukan pengenalan tentang Grup Bakrie, nilai-nilai
                                                                          Trimatra Bakrie,serta peluang karir yang luas di Grup Bakrie.


                                                                          The kickoff event for the onboarding of participants in the
                                                                          Magang Hub program—the Ministry of Manpower’s (Kemnaker)
                                                                          National Internship Program, Batch 2—took place on November
                                                                          24, 2025. During the event, participants were introduced to the
                                                                          Bakrie Group, the Bakrie Trimatra values, and the wide range
                                                                          of career opportunities available within the Bakrie Group.




88
                     Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights           Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 91
                                                                                                                     FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                 3                                                                              10
                                                            DECEMBER                                                                        DECEMBER
                                                            DECEMBER                                                                        DECEMBER




    BNBR                                                                                   BPI
    Kunjungan Manajemen BNBR ke CCT                                                        Kunjungan PT PLN (Persero) dalam
    BNBR Management’s Visit to CCT                                                         Percepatan Pengiriman Tiang Listrik Baja
                                                                                           untuk Pemulihan Bencana Sumatera
    Manajemen PT Bakrie & Brothers Tbk (BNBR) melakukan                                    Visit of PT PLN (Persero) in Accelerating the Delivery
    kunjungan kerja ke jalan tol Cimanggis Cibitung                                        of Steel Electric Poles for Sumatra Disaster Recovery
    pada 3 Desember 2025. Hadir dalam acara tersebut
    A. Ardiansyah Bakrie (Wakil Direktur Utama & Co-                                       Management PT PLN (Persero), Bapak Sumarno
    CEO), Roy Hendrajanto M. Sakti (Direktur), Kartini Sally                               (EVP Manajemen Rantai Pasok) dan Bapak
    (Direktur), dan R.A. Sri Dharmayanti (Direktur).                                       Lambas Richard Pasaribu (EVP Pengembangan
    Selain itu, hadir pula R. Atok Hendrayanto (Chief Industrialization                    Listrik Desa), bersama jajaran manajemen PLN
    Officer), Okder Pendrian (Chief Human Capital & Office                                 melakukan kunjungan ke pabrik PT Bakrie Pipe
    Support), Didit Ardyanto (Chief Technology Officer), dan A.                            Industries (BPI) pada 10 Desember 2025.
    Amri Aswono Putro (Chief Business Development Officer).                                Kunjungan ini dilakukan untuk meninjau kesiapan
    Acara diawali dengan Town Hall Meeting yang diisi pemaparan                            pengiriman tiang baja listrik guna pemulihan
    tentang profil PT Cimanggis Cibitung Tollways (CCT),                                   kelistrikan di wilayah bencana Sumatera.
    oleh Direktur Utama CCT Y. Widi Suharyanto, dan ditutup                                Kunjungan ini disambut hangat oleh Bapak
    dengan site visit ke jalan tol Cimanggis Cibitung KM 63,                               Iskandar Ihsan Daulay (CCO), Bapak Deddy
    lokasi yang akandigunakan untuk membangun Rest Area.                                   Kurnia (COO), serta manajemen BPI. Agenda
    Site visit juga dilakukan ke Interchange Burangkeng yang                               meliputi peninjauan area produksi dan pabrikasi
    bakal menjadi persimpangan antara jalan tol Cimanggis                                  tiang baja, paparan kesiapan pengiriman, hingga
    Cibitung dan jalan tol Jakarta Cikampek Selatan atau Japek II.                         pelepasan tiang baja menuju daerah terdampak.
                                                                                           BPI berkomitmen menghadirkan tiang listrik
                                                                                           berkualitas untuk mendukung PLN dalam
    Management of PT Bakrie & Brothers Tbk (BNBR)                                          pemulihan kelistrikan pasca bencana.
    paid a working visit to the Cimanggis Cibitung Toll
    Road on December 3, 2025. Present at the event was
    A. Ardiansyah Bakrie (Deputy President Director &                                      Management of PT PLN (Persero), Mr Sumarno (EVP
    Co-CEO), Roy Hendrajanto M. Sakti (Director), Kartini                                  Supply Chain Management) and Mr Lambas Richard
    Sally (Director), and RA. Sri Dharmayanti (Director).                                  Pasaribu (EVP Village Electricity Development),
    Also present were R. Atok Hendrayanto (Chief Industrialization                         together with PLN management visited the PT Bakrie
    Officer), Okder Pendrian (Chief Human Capital & Office                                 Pipe Industries (BPI) factory on December 10, 2025.
    Support), Didit Ardyanto (Chief Technology Officer), and A.                            This visit was carried out to review the readiness
    Amri Aswono Putro (Chief Business Development Officer).                                to send electric steel poles for electrical
    The event began with a Town Hall Meeting which                                         recovery in the Sumatra disaster area.
    included a presentation about the profile of PT Cimanggis                              This visit was warmly welcomed by Mr. Iskandar
    Cibitung Tollways (CCT) by the President Director of                                   Ihsan Daulay (CCO), Mr. Deddy Kurnia (COO),
    CCT Y. Widi Suharyanto, and concluded with a site                                      and BPI management. The agenda includes
    visit to the Cimanggis Cibitung Toll Road KM 63, the                                   reviewing the production and manufacturing area
    location that will be used to build Rest Area.                                         for steel poles, exposure to shipping readiness,
    Site visits were also carried out to the Burangkeng Interchange                        and releasing steel poles to affected areas.
    which will be the junction between the Cimanggis Cibitung Toll                         BPI is committed to providing quality electricity poles
    Road and the Jakarta Cikampek Selatan Toll Road or Japek II.                           to support PLN in electricity recovery after disasters.




                                                                                                                                                       89
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan          Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                   Additional Information        Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 92
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                    11                                                                    13
                                                               DECEMBER                                                               DECEMBER
                                                               DECEMBER                                                               DECEMBER




         VKTR                                                                    VKTR
         Penandatanganan MoU Kerjasama                                           30 Unit Bus Listrik Transjakarta yang
         Riset VKTR, ICCT, LPEM FEB UI                                           Dioperasikan oleh DAMRI Mulai Beroperasi
         Signing of MoU on Research Cooperation                                  30 Transjakarta Electric Buses Operated
         VKTR, ICCT, LPEM FEB UI                                                 by DAMRI Began Operating

         PT VKTR Teknologi Mobilitas Tbk (VKTR)                                  Sebanyak 30 unit bus listrik Transjakarta rakitan
         menandatangani perjanjian kerjasama riset dengan                        PT VKTR Teknologi Mobilitas Tbk (VKTR) dan PT
         ICCT dan Lembaga Penyelidikan Ekonomi &                                 Karoseri Laksana Manufaktur (Laksana) yang
         Masyarakat Fakultas Bisnis & Ekonomi UI (LPEM                           dioperasikan oleh DAMRI resmi beroperasi.
         FEB UI). Riset ini akan berfokus pada biaya                             Dengan beroperasinya unit-unit ini, VKTR telah
         kepemilikan kendaraan listrik di Indonesia.                             menyelesaikan total 50 unit bus listrik pesanan
                                                                                 DAMRI untuk Transjakarta dari total pemesanan
                                                                                 80 unit yang diterima pada bulan April 2025.
         PT VKTR Teknologi Mobilitas Tbk (VKTR) signed a
         research collaboration agreement with ICCT and
         the Institute for Economic & Community Research,                        A total of 30 Transjakarta electric buses assembled
         Faculty of Business & Economics, UI (LPEM FEB UI).                      by PT VKTR Teknologi Mobilitas Tbk (VKTR) and PT
         This research will focus on the cost of owning electric                 Karoseri Laksana Manufaktur (Laksana) operated by
                                                                                 DAMRI are officially operating. With the operation of
                                                                                 these units, VKTR has completed a total of 50 electric
                                                                                 buses ordered by DAMRI for Transjakarta from the
                                                                                 total order of 80 units received in April 2025.




90
                     Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights         Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 93
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                          16                                                        17
                                                                     DECEMBER                                                  DECEMBER
                                                                     DECEMBER                                                  DECEMBER




    BNBR                                                                                  BNBR
    Strategic Meeting BNBR                                                                Paparan Publik Insidentil BNBR
    BNBR Strategic Meeting                                                                BNBR Incidental Public Expose

    Pada penghujung tahun 2025 grup PT Bakrie & Brothers                                  PT Bakrie & Brothers Tbk (BNBR)
    Tbk (BNBR), Grup PT Bakrie Global Ventura (BGV), dan                                  mengadakan paparan publik insidentil yang
    Grup PT Visi Media Asia Tbk (VIVA) mengikuti arahan dari                              dihadiri oleh peserta dari berbagai kalangan.
    Direktur Utama & CEO BNBR Bapak Anindya Bakrie yang                                   Pada kesempatan tersebut Manajemen
    dikemas dengan tajuk “BNBR Group, BGV Group, VIVA                                     BNBR menyampaikan penjelasan tentang
    Group Strategic Briefing 2025”. Acara ini dihadiri seluruh                            aksi korporasi yang telah dilakukan dan
    Senior Management Team (SMT) dari ketiga perusahaan.                                  dampaknya terhadap prospek BNBR
                                                                                          sehingga berpotensi mempengaruhi
    Dalam pidatonya, Bapak Anindya Bakrie menyampaikan
                                                                                          pergerakan harga saham BNBR.
    pentingnya Grup Bakrie untuk terus bertumbuh, berkembang,
    dan maju menjadi perusahaan global dengan berfokus
    pada transisi menuju green industry dan mengadopsi
                                                                                          PT Bakrie & Brothers Tbk (BNBR) held
    perkembangan teknologi artificial intellligence (AI).
                                                                                          an incidental public expose attended by
    Dalam kesempatan ini, Komisaris Independen BNBR Bapak Adrian                          participants from various sectors. During
    T.P. Panggabean memaparkan lansekap ekonomi terkini di ranah                          the event, BNBR management provided
    domestik dan global. Dilanjutkan dengan peneliti Bandung Fe                           an explanation of the corporate actions
    Institute dan AI Research Center di Institute Technology Del                          that had been taken and their impact on
    Bapak Prof. Hokky Situngkir, yang mempresentasikan tentang                            BNBR’s outlook, which could potentially
    urgensi adopsi teknologi AI dalam mendorong pertumbuhan                               influence the movement of BNBR’s stock
    bisnis untuk memperkuat strategi efisiensi dan inovasi.


    At the end of 2025 PT Bakrie & Brothers Tbk (BNBR) Group,
    PT Bakrie Global Ventura (BGV) Group, and PT Visi Media
    Asia Tbk (VIVA) Group received direction from the President
    Director & CEO of BNBR, Mr. Anindya Bakrie, which was
    presented in the event “BNBR Group, BGV Group, VIVA Group
    Strategic Briefing 2025”.This event was attended by all Senior
    Management Teams (SMT) from the three companies.
    In his speech, Mr. Anindya Bakrie conveyed the importance
    of the Bakrie Group to continue to grow, develop and
    progress into a global company. Namely, by focusing
    on the transition to a green industry and adopting
    developments in artificial intelligence (AI) technology.
    On this occasion, the Independent Commissioner of BNBR, Mr.
    Adrian T.P. Panggabean, presented the latest economic landscape
    in the domestic and global domains. Followed by researchers
    from the Bandung Fe Institute and the AI Research Center at the
    Institute Technology Del Mr. Prof. Hokky Situngkir, who presented
    the urgency of adopting AI technology in driving business
    growth to strengthen efficiency and innovation strategies.




                                                                                                                                             91
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 94
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




92
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 95
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LAPORAN
DEWAN
KOMISARIS
DAN DIREKSI >
REPORT FROM THE BOARD
OF COMMISSIONERS &
THE BOARD OF DIRECTORS




                                                                                                                                             93
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 96
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     LAPORAN DEWAN KOMISARIS
     REPORT FROM THE BOARD OF COMMISSIONERS




     MEMBANGUN
     MASA DEPAN
     PAVING THE FUTURE

                Di tengah dinamika ekonomi global dan domestik yang penuh tantangan,
                Perseroan mampu melakukan akuisisi strategis dan menunjukkan ketahanan kinerja.


                Amid challenging global and domestic economic conditions, the Company
                managed to make a strategic acquisition and demonstrate resilient performance.




     Para Pemegang Saham yang terhormat,                                      Dear esteemed Shareholders,

     Dengan penuh rasa syukur, kami sampaikan laporan                         With great appreciation, we present our report on the
     pengawasan atas pengelolaan bisnis Perseroan,                            oversight of the Company’s business management, as
     sebagai bagian dari Laporan Tahunan Terintegrasi                         part of the 2025 Integrated Annual Report. In a year
     2025. Di tahun yang masih diwarnai ketidakpastian                        marked by global uncertainties, The Company was
     global, Perseroan mampu melewatinya dengan                               able to navigate these challenges by capitalizing on
     memanfaatkan kondisi domestik yang kondusif.                             favorable domestic conditions. Through disciplined
     Melalui pengelolaan keuangan yang disiplin dan                           financial management and forward-looking strategies,
     strategi yang berorientasi ke depan, Perseroan                           the Company has been able to maintain stability
     mampu menjaga stabilitas sekaligus memperkuat                            while strengthening its long-term growth platform.
     platform pertumbuhan jangka panjangnya. Hal ini                          This is evidenced by strategic acquisitions and the
     ditandai melalui akuisisi strategis dan konsolidasi                      consolidation of key infrastructure assets, namely
     aset infrastruktur utama, jalan tol Cimanggis -                          the Cimanggis - Cibitung toll road. As a result, the
     Cibitung. Sehingga Perseroan dapat memasuki fase                         Company can enter the next phase with a stronger
     berikutnya dengan fondasi yang lebih kokoh dan                           foundation and new momentum for sustainable growth.
     momentum baru untuk pertumbuhan berkelanjutan.




94
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 97
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             95
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 98
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     KINERJA DIREKSI                                                          BOARD OF DIRECTORS PERFORMANCE
     Perekonomian Indonesia di tahun 2025 tumbuh                              Indonesia’s economy in 2025 is projected to grow
     kuat sebesar 5,11 persen, melampaui capaian 2024                         strongly by 5.11 percent, surpassing the 2024
     yang sebesar 5,03 persen. Pertumbuhan tersebut                           growth rate of 5.03 percent. This growth is driven
     didorong terutama oleh konsumsi rumah tangga,                            primarily by household consumption, mineral
     hilirisasi mineral (pertambangan), serta sektor jasa dan                 down streaming (mining), and the services and
     industri. Sektor transportasi, pergudangan, informasi-                   industrial sectors. The transportation, warehousing,
     komunikasi, jasa keuangan, serta perdagangan                             information and communications, financial
     tumbuh pesat, didukung akselerasi belanja                                services, and trade sectors are growing rapidly,
     pemerintah dan kinerja ekspor yang tetap baik.                           supported by accelerated government spending
                                                                              and continued strong export performance.
     Bank Dunia memangkas proyeksi pertumbuhan
     ekonomi Indonesia 2026 menjadi 4,7% dari perkiraan                       The World Bank has revised down its 2026 economic
     sebelumnya 4,8%. Penurunan ini dipicu oleh tekanan                       growth projection for Indonesia to 4.7% from the
     harga minyak global dan ketidakpastian perdagangan.                      previous estimate of 4.8%. This downward revision
     Proyeksi ini menempatkan pertumbuhan di bawah                            is driven by global oil price pressures and trade
     target pemerintah dan lebih rendah dari capaian                          uncertainties. This projection places growth below
     2025 yang sebesar 5,11%. Proyeksi ini menunjukkan                        the government’s target and is lower than the
     risiko tekanan ekonomi domestik, namun posisi                            2025 growth rate of 5.11%. While this projection
     Indonesia sebagai eksportir komoditas diharapkan                         highlights risks of domestic economic pressures,
     mampu menjaga stabilitas, meskipun harus                                 Indonesia’s position as a commodity exporter
     menghadapi tantangan sentimen pasar global.                              is expected to help maintain stability, even as it
                                                                              faces challenges from global market sentiment.
     Sementara itu Dana Moneter Internasional (IMF)
     memangkas proyeksi pertumbuhan global untuk                              Meanwhile, the International Monetary Fund (IMF) has
     tahun 2026 karena guncangan harga minyak                                 cut its global growth forecast for 2026 as oil price
     akibat perang di Timur Tengah berdampak pada                             shocks caused by the war in the Middle East are
     perekonomian di seluruh dunia, dan memasukkan                            impacting economies worldwide and has factored in
     kemungkinan resesi jika konflik berlarut-larut                           the possibility of a recession if the conflict drags on
     dan infrastruktur energi rusak parah.                                    and energy infrastructure suffers severe damage.

     Lembaga keuangan global ini memperkirakan                                This global financial institution projects that
     ekonomi dunia akan tumbuh 3,1%; IMF juga                                 the global economy will grow by 3.1%; the
     menaikkan perkiraan inflasi, mencerminkan                                IMF has also raised its inflation forecast,
     kenaikan harga energi dan pangan.                                        reflecting rising energy and food prices.

     Dewan Komisaris menilai bahwa di tengah kondisi                          The Board of Commissioners believes that, amid
     ekonomi global yang tidak menentu, Direksi telah                         uncertain global economic conditions, the Board
     mengambil terobosan dengan langkah-langkah                               of Directors has taken bold yet prudent steps in
     yang cermat dalam menjalankan bisnis Perseroan.                          managing the Company’s business. Following the
     Setelah berhasil melakukan revitalisasi kondisi                          successful revitalization of financial condition through
     keuangan melalui upaya restrukturisasi utang                             debt restructuring efforts and quasi-reorganization
     serta aksi korporasi kuasi reorganisasi pada tahun                       corporate actions in 2024—which resulted in a
     2024 yang menghasilkan postur laporan keuangan                           significantly leaner and healthier financial structure
     Perseroan yang jauh lebih ramping dan sehat, di tahun                    for the Company—in 2025, the Company executed a
     2025, Perseroan melakukan akuisisi strategis jalan                       strategic acquisition of the Cimanggis - Cibitung (CCT)
     tol Cimanggis - Cibitung (CCT), yang memperkuat                          toll road, which strengthens BNBR’s infrastructure
     platform infrastruktur BNBR sekaligus mendukung                          platform while supporting national connectivity and
     konektivitas nasional dan efisiensi logistik. Aset ini                   logistics efficiency. This asset provides a stable long-
     menyediakan sumber pendapatan jangka panjang                             term revenue stream and reinforces BNBR Group’s
     yang stabil serta mempertegas peran Grup BNBR                            role in Indonesia’s infrastructure development agenda.
     dalam agenda pembangunan infrastruktur Indonesia.




96
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 99
                                                                                                              FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Pada tahun buku 2025, Perseroan membukukan                                     In the 2025 fiscal year, the Company reported
pendapatan bersih sebesar Rp3,74 triliun,                                      net revenue of Rp3.74 trillion, compared to
dibandingkan Rp3,87 triliun pada tahun 2024,                                   Rp3.87 trillion in 2024 with manufacturing and
dengan aktivitas manufaktur dan infrastruktur                                  infrastructure remained as largest contributors.
tetap menjadi kontributor terbesar.
                                                                               Operating profit stood at Rp116.86 billion,
Laba usaha tercatat sebesar Rp116,86 miliar,                                   compared to Rp282.87 billion in 2024, reflecting
dibandingkan Rp282,87 miliar pada tahun 2024,                                  margin pressure and higher operating costs.
mencerminkan tekanan margin dan peningkatan                                    However, net profit increased to Rp502.74 billion
biaya operasional. Namun demikian, laba                                        from Rp336.05 billion, primarily driven by non-
bersih meningkat menjadi Rp502,74 miliar dari                                  recurring gains from strategic transactions,
Rp336,05 miliar, terutama berasal dari keuntungan                              including gains from discounted purchases.
non-rutin dari transaksi strategis, termasuk
keuntungan pembelian dengan diskon.                                            With regards to strong business performance in 2025,
                                                                               the Company has successfully maintained positive
Dengan eksekusi bisnis yang baik pada tahun                                    results for five consecutive years following the
2025, Perseroan telah berhasil mempertahankan                                  pandemic. On behalf of the Board of Commissioners,
kinerja positif selama lima tahun berturut-turut                               we would like to express our appreciation to the Board
pasca pandemi. Atas nama Dewan Komisaris,                                      of Directors for their steadfast performance in 2025.
kami menyampaikan apresiasi kepada Direksi
atas keteguhan kinerjanya di tahun 2025.                                       In particular, the Board of Commissioners expressed
                                                                               its appreciation to the Board of Directors for their
Secara khusus Dewan Komisaris menyampaikan                                     high level of dedication in driving innovation that
apresiasi kepada Direksi atas dedikasi yang tinggi                             strengthens the Company’s business capabilities
dalam mendorong inovasi yang memperkuat                                        and competitiveness in a dynamic environment. This
kapabilitas bisnis dan daya saing Perseroan di tengah                          commitment is reflected in the Company’s strategic
lingkungan yang dinamis. Komitmen ini tercermin                                efforts to capitalize on opportunities in the automotive
dalam upaya strategis Perseroan untuk memanfaatkan                             market and infrastructure development. Additionally,
peluang di pasar otomotif dan pembangunan                                      the Company proactively explores sustainable
infrastruktur. Selain itu, Perseroan secara proaktif                           business ventures by aligning technological innovation
menjajaki usaha bisnis yang berkelanjutan dengan                               with environmental responsibility. Key initiatives
menyelaraskan inovasi teknologi dengan tanggung                                include the distribution of electric vehicles, such as
jawab terhadap lingkungan. Inisiatif utama meliputi                            electric buses for TransJakarta, as well as electric
distribusi kendaraan listrik, seperti bus listrik                              trucks and electric forklifts for use in the private sector.
untuk TransJakarta, serta truk listrik dan forklift
listrik untuk penggunaan di sektor swasta.                                     Hence, the Board of Commissioners extends gratitude
                                                                               to the Board of Directors for their unwavering
Oleh karena itu, Dewan Komisaris menyampaikan                                  dedication in fulfilling their responsibilities,
terima kasih kepada Direksi atas dedikasinya yang                              driving production and sales growth through
tiada henti dalam memenuhi tanggung jawabnya,                                  strategic business initiatives, and pioneering
mendorong pertumbuhan produksi dan penjualan                                   sustainable business breakthroughs. With such
melalui inisiatif bisnis strategis, dan merintis                               solid achievements, the Board of Commissioners
terobosan bisnis berkelanjutan. Dengan pencapaian                              anticipates that the Company will build upon this
yang solid tersebut, Dewan Komisaris berharap                                  foundation for robust business expansion in the future.
bahwa Perseroan akan membangun fondasi ini
untuk ekspansi bisnis yang kuat di masa depan.                                 SUPERVISION OF STRATEGY
                                                                               IMPLEMENTATION
PENGAWASAN ATAS
                                                                               In overseeing the implementation of the
IMPLEMENTASI STRATEGI
                                                                               Company’s strategy and management, the Board
Dalam mengawasi pelaksanaan strategi dan                                       of Commissioners employs a mechanism involving
pengelolaan Perusahaan, Dewan Komisaris                                        joint meetings of the Board of Commissioners and
menggunakan mekanisme berupa rapat gabungan                                    the Board of Directors. The Board of Commissioners
Dewan Komisaris dan Direksi. Dewan Komisaris                                   seek explanations from management on specific
meminta penjelasan dari manajemen mengenai                                     matters requiring attention and follow-up, ensuring
hal-hal tertentu yang memerlukan perhatian dan                                 adherence to the established strategy, policies, and
tindak lanjut, untuk memastikan kepatuhan terhadap                             programs. Furthermore, the Board of Commissioners
strategi, kebijakan, dan program yang telah



                                                                                                                                              97
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan            Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 100
     FORWARD MOMENTUM
     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     ditetapkan. Selain itu, Dewan Komisaris mendapat                         receives support from various Committees, including
     dukungan dari berbagai Komite, antara lain Komite                        the Audit Committee, Nomination and Remuneration
     Audit, Komite Nominasi dan Remunerasi, Komite                            Committee, Corporate Governance Committee, and
     Tata Kelola Perusahaan, serta Komite Investasi dan                       the Investment and Risk Management Committee.
     Manajemen Risiko. Komite-komite ini membantu                             These Committees assist in overseeing critical areas
     mengawasi bidang-bidang penting seperti                                  such as corporate governance implementation,
     penerapan tata kelola perusahaan, pengendalian                           internal control and risk management effectiveness,
     internal dan efektivitas manajemen risiko, kepatuhan                     financial reporting compliance and reliability,
     dan keandalan pelaporan keuangan, serta                                  and human resource requirements fulfilment.
     pemenuhan persyaratan sumber daya manusia.
                                                                              In supervising the Board of Directors’ management
     Dalam melakukan pengawasan terhadap pengelolaan                          of the Company, the Board of Commissioners offers
     Perseroan oleh Direksi, Dewan Komisaris memberikan                       guidance and input to aid in formulating and executing
     arahan dan masukan untuk membantu merumuskan                             the Company’s strategy, considering economic,
     dan melaksanakan strategi Perseroan dengan                               business, and industry dynamics. In 2025, The Board
     mempertimbangkan dinamika perekonomian, bisnis,                          of Commissioners has directed the Board of Directors
     dan industri. Pada tahun 2025, Dewan Komisaris                           to focus on efforts to acquire the Cimanggis - Cibitung
     mengarahkan Direksi untuk fokus pada upaya                               (CCT) toll road, in addition to implementing strategies
     akuisisi strategis jalan tol Cimanggis - Cibitung (CCT),                 to boost sales of goods and services, pursuing new
     disamping melakukan strategi untuk meningkatkan                          product and business opportunities, and being
     penjualan barang dan jasa, mengejar peluang                              vigilant in seizing every business opportunity while
     produk dan bisnis baru, serta waspada dalam                              optimizing risk management practices. Additionally,
     memanfaatkan setiap peluang bisnis dengan                                they emphasized the importance of improving internal
     tetap mengoptimalkan praktik manajemen risiko.                           control and supervision across all business units,
     Selain itu, mereka juga menekankan pentingnya                            prioritizing Environmental, Social, and Governance
     peningkatan pengendalian dan pengawasan                                  (ESG) aspects to ensure business sustainability, and
     internal di seluruh unit bisnis, mengedepankan                           intensifying efforts in trade receivables collection
     aspek Environmental, Social, and Governance                              and optimal utilization of Company assets.
     (ESG) untuk menjamin keberlanjutan usaha, serta
     mengintensifkan upaya penagihan piutang usaha                            VIEWS ON BUSINESS PROSPECTS
     dan pemanfaatan aset Perusahaan secara optimal.
                                                                              The Board of Commissioners welcomes the
                                                                              Company’s performance projections which are an
     PANDANGAN ATAS PROSPEK USAHA
                                                                              illustration of the business prospects outlined by
     Dewan Komisaris menyambut baik proyeksi kinerja                          the Board of Directors in the 2026 Budget Plan, by
     Perseroan yang merupakan gambaran prospek                                setting a number of targets to be achieved in 2026
     usaha yang dituangkan Direksi dalam Rencana                              along with strategic steps to be implemented.
     Anggaran tahun 2026, dengan menetapkan sejumlah
     target yang akan dicapai dalam tahun 2026 beserta                        As we enter 2026, the global economy is
     langkah-langkah strategis yang akan dijalankan.                          increasingly facing strategic uncertainty. Geopolitical
                                                                              fragmentation, the politicization of global supply
     Memasuki tahun 2026, perekonomian global                                 chains, and the acceleration of digital transformation
     semakin masuk kedalam ketidakpastian strategis.                          and the energy transition are shaping a highly
     fragmentasi geopolitik, politisasi rantai pasok                          complex economic landscape fraught with risks.
     global, serta percepatan transformasi digital
     dan transisi energi menciptakan wajah ekonomi                            We are of the view that the business prospects
     yang cukup kompleks, penuh dengan risiko.                                presented along with the strategic plans and business
                                                                              targets are quite optimistic. The business outlook is
     Kami berpandangan bahwa prospek usaha yang                               in line with the projected condition of the national
     disampaikan beserta rencana strategi dan target                          economy, which is expected to survive the global
     usaha cukup optimistis. Prospek usaha tersebut                           economic turmoil. With good performance in the
     sejalan dengan proyeksi kondisi perekonomian                             past few years, BNBR and all of its business units
     nasional yang diperkirakan dapat bertahan di                             have good opportunities, especially in supporting
     tengah gejolak perekonomian global yang penuh                            manufacturing and infrastructure sectors and
     ketidakpastian. Berbekal kinerja yang bagus di                           sustainable business. The Board of Commissioners
     beberapa tahun terakhir, BNBR serta seluruh unit                         views that the Board of Directors has tried to continue
     usahanya memiliki peluang yang baik khususnya                            to open opportunities and create promising business
     dalam mendukung sektor manufaktur dan



98
                     Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                     Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                 & the Board of Directors
Page 101
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             99
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 102
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      infrastruktur serta bisnis berkelanjutan. Dewan                          prospects in the future and believes that the Company
      Komisaris memandang bahwa Direksi telah                                  still has positive business prospects in line with the
      berusaha untuk terus membuka peluang dan                                 growth and prospects of the national economy.
      menjadikan prospek usaha yang menjanjikan di
      masa depan dan meyakini bahwa Perseroan tetap
      memiliki prospek usaha yang positif sejalan dengan
      pertumbuhan dan prospek perekonomian nasional.

      PANDANGAN ATAS PENERAPAN                                                 VIEWS ON THE IMPLEMENTATION
      TATA KELOLA PERUSAHAAN                                                   OF CORPORATE GOVERNANCE
      Dewan Komisaris menyadari bahwa penerapan Tata                           The Board of Commissioners recognizes that the
      Kelola Perusahaan yang Baik (GCG) bukan hanya                            resolute application of Good Corporate Governance
      sekedar persyaratan, namun merupakan pilar penting                       (GCG) is not merely a requirement, but a vital pillar
      bagi keunggulan perusahaan yang berkelanjutan.                           of enduring corporate excellence. More than a
      Lebih dari sekadar kerangka kerja, GCG dipandang                         framework, GCG is seen as a living value—one that
      sebagai nilai yang hidup - nilai yang memandu setiap                     guides every action and decision, shaping a culture of
      tindakan dan keputusan, membentuk budaya integritas                      integrity that extends across the entire organization.
      yang menjangkau seluruh organisasi. Dengan visi                          With a vision anchored in long-term sustainability, the
      yang berpijak pada keberlanjutan jangka panjang,                         Board is committed to embedding these principles into
      Dewan Komisaris berkomitmen untuk menanamkan                             the Company’s very fabric, ensuring that compliance
      prinsip-prinsip ini ke dalam struktur Perseroan,                         with laws and regulations is upheld at every level. In
      memastikan bahwa kepatuhan terhadap hukum dan                            doing so, the Company not only secures its future, but
      peraturan ditegakkan di setiap tingkatan. Dengan                         also nurtures the trust of all stakeholders it serves.
      demikian, Perseroan tidak hanya mengamankan
      masa depannya, tetapi juga memupuk kepercayaan                           The Board of Commissioners observes with great
      semua pemangku kepentingan yang dilayaninya.                             appreciation the consistent commitment of the
                                                                               Board of Directors in upholding the principles
      Dewan Komisaris memberikan apresiasi yang tinggi                         enshrined in OJK Regulation No. 21/POJK.04/2015
      atas komitmen yang konsisten dari Direksi dalam                          on Corporate Governance Guidelines for Public
      menjunjung tinggi prinsip-prinsip yang tertuang dalam                    Companies. Throughout 2025, we commend the
      Peraturan OJK No. 21/POJK.04/2015 tentang Pedoman                        Company’s leadership for navigating its course
      Tata Kelola Perusahaan Terbuka. Sepanjang tahun                          with prudence, responsibility, and a deep sense of
      2025, kami memuji kepemimpinan Perseroan yang                            purpose. Guided by the values that define Trimatra
      telah menavigasi perjalanannya dengan penuh kehati-                      Bakrie, the principles of Good Corporate Governance
      hatian, tanggung jawab, dan tujuan yang kuat. Dipandu                    are not merely observed—they are embedded in
      oleh nilai-nilai yang mendefinisikan Trimatra Bakrie,                    the Company’s very soul, shaping its decisions and
      prinsip-prinsip Tata Kelola Perusahaan yang Baik                         direction with integrity, and professionalism at heart.
      tidak hanya dipatuhi, tetapi juga tertanam di dalam
      jiwa Perseroan, yang membentuk keputusan dan arah                        WHISTLEBLOWING SYSTEM
      Perseroan dengan integritas, dan profesionalisme.                        IMPLEMENTATION
                                                                               As part of its dedication to upholding good
      IMPLEMENTASI SISTEM
                                                                               corporate governance and fostering integrity in its
      WHISTLEBLOWING
                                                                               business operations, the Company has instituted
      Sebagai bagian dari dedikasinya dalam menjunjung                         a violation reporting system, also known as a
      tinggi tata kelola perusahaan yang baik dan                              whistleblowing system (WBS). This system is designed
      menumbuhkan integritas dalam operasional                                 to proactively identify and prevent irregularities
      bisnisnya, Perseroan telah menerapkan sistem                             or violations across all aspects of the Company’s
      pelaporan pelanggaran yang disebut juga                                  activities. By facilitating early detection, the WBS
      dengan whistleblowing system (WBS). Sistem ini                           contributes to cultivating a positive work climate
      dirancang untuk secara proaktif mengidentifikasi                         that leaves no room for fraudulent practices.
      dan mencegah penyimpangan atau pelanggaran
      di seluruh aspek aktivitas Perusahaan. Dengan
      memfasilitasi deteksi dini, WBS berkontribusi
      dalam menumbuhkan iklim kerja positif yang tidak
      memberikan ruang bagi praktik penipuan.




100
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 103
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Dewan Komisaris mengarahkan upaya berkelanjutan untuk                          The Board of Commissioners directs ongoing efforts
mensosialisasikan WBS, memastikan bahwa karyawan                               to socialize the WBS, ensuring that employees
mendapatkan informasi yang baik dan termotivasi                                are well-informed and motivated to report any
untuk melaporkan setiap pelanggaran yang mereka                                violations they encounter. This continuous
temui. Inisiatif komunikasi dan pendidikan berkelanjutan                       communication and education initiative aim to
ini bertujuan untuk memperkuat pemahaman dan                                   reinforce understanding and awareness among
kesadaran di antara karyawan, menyelaraskan tindakan                           employees, aligning their actions with the objectives
mereka dengan tujuan WBS dan membina lingkungan                                of the WBS and fostering a work environment
kerja yang bercirikan kebersihan dan integritas.                               characterized by cleanliness and integrity.

PERUBAHAN SUSUNAN                                                              CHANGES IN COMPOSITION OF THE
DEWAN KOMISARIS                                                                BOARD OF COMMISSIONERS
Pada tahun 2025 komposisi anggota Dewan                                        In 2025, the composition of the Company’s
Komisaris Perseroan mengalami perubahan,                                       Board of Commissioners members underwent
sehingga susunan Dewan Komisaris pada 31                                       changes, therefore the composition of the Board of
Desember 2025 adalah sebagai berikut:                                          Commissioners as of December 31, 2025 is as follows:

Komisaris Utama      : Armansyah Yamin                                         President Commissioner   : Armansyah Yamin
Komisaris Independen : Raniwati                                                Independent Commissioner : Raniwati
Komisaris Independen : Adrian T.P. Panggabean                                  Independent Commissioner : Adrian T.P. Panggabean
Komisaris            : Syailendra S. Bakrie                                    Commissioner             : Syailendra S. Bakrie
Komisaris            : Adika Aryasthana Bakrie                                 Commissioner             : Adika Aryasthana Bakrie

PENUTUP                                                                        CLOSING
Dengan demikian, laporan ini mencerminkan kegiatan                             Thus, this report reflects the Board of Commissioners’
pengawasan Dewan Komisaris atas perjalanan                                     stewardship over the Company’s journey in
Perseroan di tahun 2025, memonitor kinerja dan                                 2025, overseeing its performance and guiding
memandu arah Perseroan dengan profesionalisme                                  its course with unwavering professionalism and
dan independensi yang tak tergoyahkan. Dengan                                  independence. With every challenge faced, the
setiap tantangan yang dihadapi, komitmen Dewan                                 Board’s commitment to supporting and enhancing
Komisaris untuk mendukung dan meningkatkan                                     the Company’s growth remains resolute.
pertumbuhan Perseroan tetap teguh.
                                                                               In closing, the Board extends gratitude to the
Sebagai penutup, Dewan Komisaris menyampaikan                                  Board of Directors and all employees for their
terima kasih kepada Direksi dan seluruh karyawan atas                          relentless dedication to the sustainability of the
dedikasi mereka yang tiada henti untuk keberlanjutan                           business. Likewise, profound thanks are offered
bisnis. Demikian pula, terima kasih yang mendalam                              to the shareholders and stakeholders, whose
kami sampaikan kepada para pemegang saham dan                                  steadfast support has steered the Company through
pemangku kepentingan, yang dukungan teguhnya                                   2025’s challenges with remarkable success. This
telah membawa Perseroan melewati tantangan di                                  unwavering trust infuses confidence as we look
tahun 2025 dengan kesuksesan yang luar biasa.                                  to the future, with optimism and anticipation for
Kepercayaan yang tak tergoyahkan ini menanamkan                                the even greater achievements that lie ahead.
kepercayaan diri saat kami menatap masa depan,
dengan optimisme dan antisipasi terhadap
pencapaian yang lebih besar lagi di masa depan.                                Jakarta, April 2026
                                                                               Atas nama Dewan Komisaris
                                                                               On behalf of the Board of Commissioners
                                                                               PT Bakrie & Brothers Tbk




                                                                               Armansyah Yamin
                                                                               Komisaris Utama




                                                                                                                                              101
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 104
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      DEWAN KOMISARIS
      BOARD OF COMMISSIONERS




                              ARMANSYAH                                                                        RANIWATI
                                YAMIN                                                                     Komisaris Independen
                              Komisaris Utama                                                          Independent Commissioner
                           President Commissioner




102
                      Profil Perusahaan             Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights       Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 105
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              SYAILENDRA                                                           ADIKA                                     ADRIAN T.P.
               S. BAKRIE                                                        ARYASTHANA                                  PANGGABEAN
                  Komisaris                                                        BAKRIE                                  Komisaris Independen
                Commissioner                                                          Komisaris                         Independent Commissioner
                                                                                    Commissioner




                                                                                                                                             103
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 106
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              ARMANSYAH YAMIN
              PRESIDEN KOMISARIS
              PRESIDENT COMMISSIONER


              Armansyah Yamin, Warga Negara Indonesia                             Armansyah Yamin, an Indonesian citizen,
              dilahirkan di Teluk Betung, Lampung pada                            was born in Teluk Betung, Lampung in
              tahun 1953. Beliau lulus dari Akademi                               1953. He graduated from Indonesian
              Penerbangan Indonesia di Jakarta pada tahun                         Academy of Aviation in Jakarta in 1972.
              1972. Menjalani berbagai pendidikan, seperti                        He took several educations: Instructor
              Instructor and Test Pilot Program British                           and Test Pilot Program British Aerospace,
              Aerospace, Manchester, Inggris (1976) dan                           Manchester, United Kingdom (1976) and
              Airline Management Course Philippine Airlines,                      Airline Management Course Philippine
              Philippine University, Manila (1978). Beliau                        Airlines, Philippine University, Manila (1978).
              juga pernah mengikuti pendidikan di Institute                       He also studied at Institute Commodity of
              Commodity of London, Inggris (1986-1987).                           London, United Kingdom (1986-1987).

              Beliau ditunjuk sebagai Komisaris Utama                             He was appointed as President Commissioner
              pada Juli 2022, sebelumnya beliau menjabat                          on July 2022, previously he held the position
              sebagai Komisaris pada periode 2009 - 2022.                         of Commissioner for the period 2009 – 2022.
              Saat ini, beliau juga memegang                                      Currently, he also
              posisi Komisaris di PT Bakrieland Development                       holds the position of Commissioner at
              Tbk. Beliau memulai karirnya di Grup Bakrie                         PT Bakrieland Development Tbk, He began
              sebagai Special Project Manager PT Bakrie &                         his career at the Bakrie Group as Special
              Brothers (1985-1986), Head of Representative                        Project Manager for PT Bakrie & Brothers
              Mindo Commodity Europe Hamburg, Jerman                              (1985-1986), Head of Representative for
              (1987-1991), Managing Director Lewis & Peat                         Mindo Commodity Europe Hamburg, Germany
              International, Singapura (1991-1993), Wakil                         (1987-1991), Managing Director for Lewis &
              Presiden Direktur Bakrie Trading (1993- 1998),                      Peat International, Singapore (1991-1993), Vice
              Komisaris Utama PT Asuransi Ikrar                                   President Director for Bakrie Trading (1993-
               Lloyd (1998-2002), Presiden Direktur Perusda                       1998), President Commissioner for PT Asuransi
              Bersujud, Kalimantan Selatan                                        Ikrar Lloyd (1998- 2002) President Director
              (2003-2007) dan Direktur Utama                                      for Perusda Bersujud, South Kalimantan
              PT Arm & Ken Investment (2007-2011).                                (2003-2007) and President Director for
                                                                                  PT Arm & Ken Investment (2007-2011).




                         Hubungan Afiliasi: Memiliki hubungan afi liasi dengan anggota Dewan Komisaris dan
                         Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
                         Affiliated Relationship: Affiliated with members of Board of Commissioners, Board of
                         Directors, and Controlling Shareholders of PT Bakrie & Brothers Tbk.




104
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 107
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             105
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 108
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




106
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 109
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




          RANIWATI
          KOMISARIS INDEPENDEN
          INDEPENDENT COMMISSIONER


          Raniwati, Warga Negara Indonesia,                                   Raniwati, an Indonesian citizen, was born
          dilahirkan di Bandung, Jawa Barat pada                              in Bandung, West Java in 1958. She has a
          tahun 1958. Beliau memiliki gelar Sarjana                           Bachelor degree in International Law from
          Hukum di bidang Hukum Internasional                                 Padjadjaran University, Bandung. Currently
          dari Universitas Padjajaran, Bandung. Saat                          she is also registered as member in Capital
          ini beliau juga terdaftar sebagai anggota                           Market Legal Consultants Association
          dalam Himpunan Konsultan Hukum Pasar                                (HKHPM) and Advocate PERADI.
          Modal (HKHPM) dan Advokat PERADI.
                                                                              She was appointed as Independent
          Beliau ditunjuk sebagai Komisaris Independen                        Commissioner on July 2022. Currently, she
          pada Juli 2022. Saat ini, beliau juga                               also holds the position of Commissioner at PT
          memegang posisi Komisaris di PT Pintar                              Pintar Nusantara Sejahtera. She began her
          Nusantara Sejahtera. Beliau memulai karirnya                        career at Bakrie Group in the period 1985 –
          di Grup Bakrie pada periode 1985 – 2002                             2002 with her last position as Director and
          dengan posisi terakhir sebagai Direktur                             Corporate Secretary. After that, she worked
          dan Sekretaris Perusahaan, sesudah itu                              at MSA Counselors at Law as Founder /
          beliau berkarier di MSA Counsellors at                              Managing Partner from 2002 until now.
          Law sebagai Founder / Managing Partner
          sejak tahun 2002 hingga sekarang.




                                                                                          Hubungan Afiliasi: Tidak ada
                                                                                          Affiliated Relationship: None




                                                                                                                                              107
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 110
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              SYAILENDRA S. BAKRIE
              KOMISARIS
              COMMISSIONER




              Syailendra S. Bakrie, Warga Negara                                  Syailendra S. Bakrie, an Indonesian
              Indonesia, lahir di Jakarta pada tahun                              nationality, was born in Jakarta in 1980
              1980 dan memperoleh gelar Sarjana dari                              and obtained his Bachelor degree from
              Babson College Boston, Amerika Serikat.                             Babson College, Boston, USA.

              Beliau menjabat sebagai Komisaris sejak                             He holds the position of Commissioner since
              September 2025, Sebelum bergabung                                   September 2025. Prior to joining the Bakrie
              dengan Grup Bakrie, beliau menjabat sebagai                         Group, he held the position of Junior Analyst
              Junior Analyst di Crosby Management,                                at Crosby Management, Singapore (2003 –
              Singapura (2003 – 2005), dan sebagai                                2005), and Director at PT MRE Utama (2005
              Direktur di PT MRE Utama (2005 – 2008).                             – 2008). He then joined PT Bakrie & Brothers
              Beliau kemudian bergabung dengan PT                                 Tbk as Vice President of Special Office for
              Bakrie & Brothers Tbk sebagai Vice President                        the period of 2008 – 2013, and during this
              untuk Special Office pada periode 2008                              period he also held position at PT Bakrie
              – 2013, dan selama periode ini beliau juga                          Kalila Investment as Chief Investment Officer
              menjabat di PT Bakrie Kalila Investment                             for the period 2008 – 2010, and later as
              sebagai Chief Investment Officer pada                               President Director for the period 2010 – 2011.
              periode 2008 – 2010, dan kemudian sebagai
              Direktur Utama pada periode 2010 – 2011.                            He also served at PT Energi Mega Persada
                                                                                  Tbk as Director (2011-2020), Chief Financial
              Beliau juga menjabat di PT Energi Mega                              Officer (2013), CEO and Managing Director
              Persada Tbk sebagai Direktur (2011 –                                (2018), and currently served as CEO and
              2020), Chief Financial Officer (2013),                              President Director (2020 – present).
              CEO dan Managing Director (2018),
              dan saat ini menjabat sebagai CEO dan
              Direktur Utama (2020 – sekarang).




                         Hubungan Afiliasi: Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
                         Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
                         Affiliated Relationship: Affiliated with members of Board of Commissioners and Board
                         of Directors, and Controlling Shareholder of PT Bakrie & Brothers Tbk.




108
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 111
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             109
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 112
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              ADIKA ARYASTHANA BAKRIE
              KOMISARIS
              COMMISSIONER




              Adika Aryasthana Bakrie, Warga Negara                               Adika Aryasthana Bakrie, an Indonesian
              Indonesia, lahir di Jakarta pada tahun 1988.                        nationality, was born in Jakarta in 1988 and
              Beliau memperoleh gelar Sarjana Bisnis                              obtained both his Bachelor of Business
              Kewirausahaan pada tahun 2010, dan gelar                            Entrepreneur degree in 2010 and Master of
              Magister Administrasi Bisnis pada tahun                             Business Administration degree in 2014 from
              2014, keduanya dari Universitas Loyola                              University Loyola Marymount, California, USA.
              Marymount, California, Amerika Serikat.
                                                                                  He holds the position of Commissioner since
              Beliau menjabat sebagai Komisaris sejak                             September 2025. Prior to joining the Bakrie
              September 2025. Sebelum bergabung                                   Group, he held the position of Assistant
              dengan Grup Bakrie, beliau menjabat                                 Investment Analyst at Alta Verde Group, USA
              sebagai Assistant Investment Analyst                                (2010). He then joined PT Bakrie Sumatera
              di Alta Verde Group, Amerika Serikat                                Plantations Tbk as Chief Executive Service
              (2010). Beliau kemudian bergabung                                   & Support for the period of 2016 – 2020.
              dengan PT Bakrie Sumatera Plantations
              Tbk sebagai Chief Executive Service &                               He also served at PT Bumi Resources Minerals
              Support pada periode 2016 – 2020.                                   Tbk (BRMS) as Director (2020 - present), and at
                                                                                  a subsidiary of BRMS, PT Gorontalo Minerals,
              Beliau juga menjabat di PT Bumi Resources                           as President Director (2024 – present).
              Minerals Tbk sebagai Direktur (2020 –
              sekarang), dan menjabat di salah satu
              anak usaha BRMS, PT Gorontalo Minerals,
              sebagai Direktur Utama (2024 – sekarang).




                         Hubungan Afiliasi: Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
                         Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
                         Affiliated Relationship: Affiliated with members of Board of Commissioners and Board
                         of Directors, and Controlling Shareholder of PT Bakrie & Brothers Tbk.




110
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 113
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             111
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 114
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                           ADRIAN T.P.
                                                                                           PANGGABEAN
                                                                                           KOMISARIS INDEPENDEN
                                                                                           INDEPENDENT COMMISSIONER




112
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 115
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Adrian Toho Parada Panggabean, Warga Negara                                   Adrian Toho Parada Panggabean, an Indonesian
Indonesia, lahir di Jakarta pada tahun 1966.                                  nationality, was born in Jakarta in 1966. He obtained
Beliau memperoleh gelar Sarjana Ekonomi dari                                  his Bachelor degree in Economics from University
Universitas Indonesia, Jakarta, Indonesia pada                                of Indonesia, Jakarta, Indonesia in 1989, Master of
tahun 1989, gelar Master of Science di bidang                                 Social Science degree in the field of Development
Development Finance dari University of Birmingham,                            Finance from University of Birmingham, United
Inggris, pada tahun 1992, dan gelar Doctor of                                 Kingdom, in 1992, and Doctor of Philosophy degree
Philosophy di bidang Public Finance dari University                           specializing in Public Finance from University
of Birmingham, Inggris, pada tahun 1997.                                      of Birmingham, United Kingdom in 1997.

Beliau menjabat sebagai Komisaris Independen                                  He holds the position as Independent Commissioner
sejak September 2025. Saat ini beliau juga menjabat                           since September 2025. He currently also serves
sebagai Direktur Independen, CIMB Investment                                  as Independent Director of CIMB Investment Bank
Bank Bhd, Kuala Lumpur, Malaysia dan sebagai                                  Bhd, Kuala Lumpur, Malaysia, and as a member
anggota CIMB Group Board Risk and Compliance                                  of the CIMB Group Board Risk and Compliance
Committee untuk CIMB Bank, CIMB Islamic, CIMB                                 Committee for CIMB Bank, CIMB Islamic, and
Investment Bank, Kuala Lumpur, Malaysia.                                      CIMB Investment Bank, Kuala Lumpur, Malaysia.

Beliau memiliki pengalaman lebih dari 35 tahun                                He has over 35 years of experience in the financial
di bidang industri finansial dan pernah bekerja                               industry and has worked in eight different countries.
di delapan negara berbeda. Sebelum berkarier                                  Before pursuing a professional career in finance
secara profesional di bidang finansial dan investasi,                         and investment, he was a lecturer in economics at
beliau merupakan dosen bidang ekonomi di                                      University of Indonesia, Jakarta, Indonesia (1988–
Universitas Indonesia, Jakarta, Indonesia (1988 –                             2007). Since switching careers, he has worked
2007). Sejak beralih karier beliau telah menjalani                            in almost every segment of the financial industry:
hampir seluruh segmen di industri keuangan:                                   merchant banking, international development
merchant banking, international development                                   banking, investment banking, fund management,
banking, investment banking, fund management,                                 and treasury directorate of commercial banking.
dan direktorat treasury perbankan komersial.
                                                                              From May 2021 to the present, he has served
Pada periode Mei 2021 hingga saat ini, beliau                                 as a technical advisor/consultant at various
pernah menjabat sebagai technical advisor /                                   foreign and local financial institutions, including
konsultan di berbagai lembaga keuangan, di                                    the Asian Development Bank; BRI Research
antaranya Asian Development Bank; BRI Research                                Institute in Jakarta, Indonesia; Climate Policy
Institute di Jakarta, Indonesia; Climate Policy                               Initiative (Indonesia); KfW Bankengruppe
Initiative (Indonesia); KfW Bankengruppe (Bank                                (Frankfurt-based German Investment Bank).
Investasi Jerman yang berbasis di Frankfurt).
                                                                              He was economic adviser in the Economic Planning
Beliau menjabat sebagai penasihat ekonomi di                                  Department of Brunei Darussalam’s Prime Minister’s
Departemen Perencanaan Ekonomi Kantor Perdana                                 Office (2005-2010). Prior to that, he was economist
Menteri Brunei Darussalam (2005-2010). Sebelum                                with the Asian Development Bank in Manila,
itu, beliau bekerja sebagai economist di Asian                                Philippines (2001-2007), Nomura Singapore (1999-
Development Bank di Manila, Filipina (2001-2007),                             2001), and United Nations Development Programme,
Nomura Singapura (1999-2001), dan United Nations                              Jakarta (1998-1999). In Indonesia, he had experience
Development Programme, Jakarta (1998-1999). Di                                as a consultant in public financial management and
Indonesia, beliau memiliki pengalaman sebagai                                 intergovernmental fiscal relations for the Ministry of
konsultan dalam manajemen keuangan publik dan                                 Finance of the Republic of Indonesia (1997–1999).
hubungan fiskal antar pemerintah untuk Kementerian
Keuangan Republik Indonesia (1997–1999).                                      He has also held directorship positions in
                                                                              several fund management firms in Indonesia. In
Beliau juga pernah menjabat sebagai direktur                                  addition, he has also served as Chief Economist-
di beberapa perusahaan manajemen investasi                                    cum-Treasury strategist and Executive Vice
di Indonesia. Selain itu, beliau juga pernah                                  President at PT Bank CIMB Niaga Tbk.
menjabat sebagai Chief Economist sekaligus
Treasury strategist dan Executive Vice
President di PT Bank CIMB Niaga Tbk.                                                      Hubungan Afiliasi: Tidak ada
                                                                                          Affiliated Relationship: None




                                                                                                                                              113
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 116
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




114
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 117
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LAPORAN DIREKSI
REPORT FROM THE BOARD OF DIRECTORS
[SEOJK D.1] [GRI 2-22] [GRI 2-23] [GRI 2-24]




MOMENTUM
UNTUK MAJU
FORWARD MOMENTUM
PENGANTAR                                                                             PREFACE
Sepanjang tahun 2025, perekonomian global tetap                                       Throughout 2025, the global economy remained
diliputi ketidakpastian yang dipengaruhi oleh ketegangan                              clouded by uncertainty, shaped by geopolitical
geopolitik, tekanan inflasi, kondisi keuangan yang lebih                              tensions, inflationary pressures, tighter financial
ketat, serta meningkatnya proteksionisme, termasuk                                    conditions, and rising protectionism, including
kembali memanasnya sengketa tarif antar ekonomi                                       renewed tariff disputes among major economies.
besar dunia. Faktor-faktor tersebut mengganggu arus                                   These factors disrupted trade, weakened demand,
perdagangan, melemahkan permintaan global, dan                                        and slowed the pace of global recovery. Amid
memperlambat pemulihan ekonomi dunia. Di tengah                                       these external challenges, Indonesia’s economy
tantangan eksternal tersebut, perekonomian Indonesia                                  continued to demonstrate resilience, supported
terus menunjukkan ketahanan yang kuat, didukung oleh                                  by strong domestic consumption, sustained
konsumsi domestik yang solid, investasi yang berkelanjutan,                           investment, and prudent macroeconomic
serta kebijakan makroekonomi yang prudent. Dengan                                     policies. With GDP growth estimated at around
pertumbuhan PDB sekitar 5,1% dan inflasi yang tetap                                   5.1% and inflation remaining manageable,
terkendali, Indonesia menjadi salah satu ekonomi yang                                 Indonesia stood out as one of the more stable
relatif stabil di tengah lingkungan global yang semakin                               performers in an increasingly volatile global
bergejolak. Stabilitas makroekonomi ini memberikan                                    environment. This macroeconomic stability
landasan yang andal bagi dunia usaha untuk beradaptasi,                               provided businesses with a reliable foundation
berinvestasi, dan mengejar pertumbuhan jangka panjang.                                to adapt, invest, and pursue long-term growth.




                                                                                                                                              115
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 118
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Bakrie & Brothers memanfaatkan kondisi domestik                             Bakrie & Brothers leveraged the favorable
      yang kondusif untuk menavigasi ketidakpastian global                        domestic environment to navigate global and local
      dan lokal sepanjang tahun 2025. Melalui pengelolaan                         uncertainties in 2025. Through disciplined financial
      keuangan yang disiplin dan strategi yang berorientasi ke                    management and a forward-looking strategy, the
      depan, Perseroan mampu menjaga stabilitas sekaligus                         Company maintained stability while strengthening
      memperkuat platform pertumbuhan jangka panjangnya.                          its long-term growth platform. A pivotal milestone
      Tonggak penting dicapai selama tahun berjalan melalui                       was achieved during the year through the strategic
      akuisisi strategis dan konsolidasi aset infrastruktur utama,                acquisition and consolidation of key infrastructure
      terutama jalan tol Cimanggis–Cibitung, yang memperkuat                      assets, most notably the Cimanggis–Cibitung toll
      peran BNBR dalam mendukung konektivitas nasional                            road, reinforcing BNBR’s role in supporting national
      dan pembangunan infrastruktur. Akuisisi ini secara                          connectivity and infrastructure development. This
      signifikan memperluas basis pendapatan berulang                             acquisition significantly expands the Company’s
      berbasis aset, meningkatkan stabilitas arus kas,                            recurring, asset-backed income base, enhances
      serta memperkuat visibilitas kinerja jangka panjang.                        cash flow stability, and improves long-term earnings
      Dengan demikian, Bakrie & Brothers memasuki fase                            visibility. As a result, Bakrie & Brothers enters
      berikutnya dengan fondasi yang lebih kokoh dan                              the next phase with stronger foundations and
      momentum baru untuk pertumbuhan berkelanjutan.                              renewed momentum for sustainable growth.

      Bertumpu pada fondasi aset infrastruktur yang semakin                       Building on this stronger foundation of infrastructure
      kuat, Bakrie & Brothers memasuki fase pertumbuhan                           assets, Bakrie & Brothers is embracing its
      berikutnya dengan berfokus pada penciptaan nilai                            next phase of growth by focusing on long-
      jangka panjang yang berkelanjutan. Perseroan terus                          term, sustainable value creation. The Company
      menyelaraskan strategi bisnisnya dengan prinsip-prinsip                     continues to align its business strategy with robust
      Lingkungan, Sosial, dan Tata Kelola (Environmental,                         Environmental, Social, and Governance (ESG)
      Social, and Governance/ESG) yang kuat, dengan                               principles, recognizing that resilience in today’s
      memahami bahwa ketahanan di era saat ini tidak                              environment requires not only financial performance
      hanya ditentukan oleh kinerja finansial, tetapi juga                        but also responsible stewardship. By strengthening
      oleh tanggung jawab yang berkelanjutan. Melalui                             ESG practices across its subsidiaries and investing
      penguatan praktik ESG di seluruh anak perusahaan                            in cleaner technologies, renewable energy, and
      serta investasi pada teknologi yang lebih bersih, energi                    socially impactful initiatives, BNBR reaffirms its
      terbarukan, dan inisiatif yang berdampak sosial, BNBR                       commitment to creating value beyond short-term
      menegaskan kembali komitmennya untuk menciptakan                            returns. As the global landscape continues to evolve,
      nilai yang melampaui keuntungan jangka pendek.                              BNBR is positioned not only to withstand future
      Seiring dinamika global yang terus berkembang,                              challenges, but also to contribute meaningfully to
      BNBR tidak hanya siap menghadapi tantangan di masa                          sustainable development and national progress.
      depan, tetapi juga berkontribusi secara nyata terhadap
      pembangunan berkelanjutan dan kemajuan nasional.                            Recognizing the significance of both financial
                                                                                  and non-financial performance, Bakrie &
      Dengan menyadari pentingnya kinerja keuangan dan                            Brothers continuously evaluates these
      non-keuangan, Bakrie & Brothers secara berkelanjutan                        dimensions comprehensively and presents
      mengevaluasi kedua aspek tersebut secara                                    them in an integrated format within this
      komprehensif dan menyajikannya secara terintegrasi                          Integrated Annual Report, which also outlines
      dalam Laporan Tahunan Terintegrasi ini, yang juga                           the Company’s sustainability performance.
      memuat capaian kinerja keberlanjutan Perseroan.
                                                                                  2025 GLOBAL ECONOMY:
      EKONOMI GLOBAL 2025 – MENJAGA                                               SUSTAINING GROWTH AMID
      PERTUMBUHAN DI TENGAH                                                       GLOBAL TRANSFORMATION
      TRANSFORMASI GLOBAL
                                                                                  In 2025, the global economy is navigating a
      Pada tahun 2025, perekonomian global berada dalam                           period of profound structural transformation,
      fase transformasi struktural yang mendalam, dipengaruhi                     shaped by intensifying geopolitical rivalries, rising
      oleh meningkatnya rivalitas geopolitik, proteksionisme                      protectionism, and the fragmentation of global
      yang semakin kuat, serta fragmentasi perdagangan                            trade. Major economies are recalibrating supply
      internasional. Berbagai negara besar melakukan                              chains to enhance resilience, while slower global
      penyesuaian rantai pasokan untuk meningkatkan                               growth reflects tighter financial conditions and
      ketahanan, sementara pertumbuhan global yang lebih                          cautious investment sentiment. At the same time,
      lambat mencerminkan kondisi keuangan yang ketat dan
      sentimen investasi yang lebih berhati-hati. Di saat yang



116
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 119
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




sama, terobosan pesat dalam kecerdasan buatan dan                              rapid breakthroughs in artificial intelligence and
teknologi digital mulai mengubah lanskap industri,                             digital technologies are reshaping industries, even
sementara percepatan transisi menuju sistem rendah                             as the urgent transition toward low-carbon and
karbon dan tahan iklim menghadirkan peluang                                    climate-resilient systems creates both opportunities
sekaligus disrupsi. Konflik regional yang berkelanjutan,                       and disruptions. Persistent regional conflicts, shifting
perubahan aliansi global, serta persaingan atas                                alliances, and competition for critical resources further
sumber daya strategis semakin menegaskan                                       underscore an increasingly complex environment,
lingkungan yang kompleks, di mana megatren jangka                              where long-term megatrends are redefining the global
panjang membentuk tatanan ekonomi baru dan                                     economic order and challenging businesses to adapt
menuntut dunia usaha untuk beradaptasi di tengah                               to a more uncertain but opportunity-rich future.
ketidakpastian yang tinggi namun penuh peluang.
                                                                               In 2025, global GDP growth moderated to around
Pada tahun 2025, pertumbuhan PDB global                                        3.2%, slightly below the 3.3% recorded in 2024,
melambat menjadi sekitar 3,2%, sedikit lebih rendah                            reflecting resilient yet subdued expansion amid
dibandingkan 3,3% pada tahun 2024, mencerminkan                                persistent geopolitical tensions, trade frictions,
ekspansi yang tetap tangguh namun moderat di                                   and tighter financial conditions. While overall
tengah ketegangan geopolitik yang berlanjut,                                   activity remained supported by emerging markets,
friksi perdagangan, serta kondisi keuangan yang                                growth in advanced economies continued to
lebih ketat. Meskipun aktivitas ekonomi secara                                 face structural headwinds, including elevated
keseluruhan masih didukung oleh negara-negara                                  interest rates, fiscal consolidation pressures,
berkembang, pertumbuhan di negara maju terus                                   and weak productivity gains (OECD).
menghadapi berbagai hambatan struktural, termasuk
suku bunga yang tinggi, tekanan konsolidasi fiskal,                            In Europe, for example, growth is projected to reach
serta lemahnya peningkatan produktivitas (OECD).                               around 1.3% in 2025, improving modestly from
                                                                               approximately 0.7% in 2024 as energy pressures
Di Eropa, misalnya, pertumbuhan diproyeksikan                                  ease and financial conditions gradually stabilize.
mencapai sekitar 1,3% pada tahun 2025, meningkat                               In contrast, the United States is expected to see
secara moderat dari sekitar 0,7% pada tahun 2024                               growth moderate to about 1.8% from around 2.8%
seiring meredanya tekanan energi dan stabilisasi                               in 2024, reflecting resilient consumption alongside
kondisi keuangan secara bertahap. Sebaliknya,                                  more cautious investment. Overall, advanced
Amerika Serikat diperkirakan mengalami moderasi                                economies are anticipated to experience steady
pertumbuhan menjadi sekitar 1,8% dari sekitar 2,8%                             but measured expansion amid ongoing policy
pada tahun 2024, mencerminkan konsumsi yang tetap                              normalization and structural adjustments (OECD).
tangguh di tengah investasi yang lebih berhati-hati.
Secara keseluruhan, negara-negara maju diperkirakan                            The Asia-Pacific region in 2025 reflects a diverse
mencatat ekspansi yang stabil namun terukur di                                 balance of resilience and moderation. China
tengah proses normalisasi kebijakan dan penyesuaian                            maintained steady industrial activity supported
struktural yang masih berlangsung (OECD).                                      by targeted stimulus measures and export
                                                                               competitiveness, although weak property markets
Kawasan Asia-Pasifik pada tahun 2025 mencerminkan                              and subdued household confidence continued
keseimbangan yang beragam antara ketahanan dan                                 to temper domestic demand. In India and several
moderasi pertumbuhan. Tiongkok mempertahankan                                  Southeast Asian economies, robust infrastructure
aktivitas industri yang stabil didukung stimulus                               spending, expanding manufacturing bases, and
kebijakan yang terarah serta daya saing ekspor,                                rising digital adoption supported comparatively
meskipun lemahnya sektor properti dan kepercayaan                              stronger growth. Countries such as Indonesia and
rumah tangga yang belum pulih sepenuhnya masih                                 Vietnam benefited from supply-chain diversification
membatasi permintaan domestik. Di India dan                                    and sustained foreign investment, reinforcing their
beberapa negara Asia Tenggara, belanja infrastruktur                           roles as emerging production hubs. Across the
yang kuat, ekspansi basis manufaktur, serta adopsi                             region, governments prioritized energy transition,
digital yang meningkat mendukung pertumbuhan                                   technological upgrading, and economic resilience,
yang relatif lebih tinggi. Negara-negara seperti                               while navigating global trade uncertainties.
Indonesia dan Vietnam memperoleh manfaat dari
diversifikasi rantai pasokan dan investasi asing
yang berkelanjutan, memperkuat peran mereka
sebagai pusat produksi baru. Di seluruh kawasan,
pemerintah memprioritaskan transisi energi,
peningkatan teknologi, dan ketahanan ekonomi sambil
menghadapi ketidakpastian perdagangan global.



                                                                                                                                              117
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 120
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Secara keseluruhan, lanskap ekonomi global tahun                            Taken together, 2025’s global economic landscape
      2025 mencerminkan pertumbuhan yang terukur di                               reflects measured growth amid structural
      tengah transformasi struktural dan ketidakpastian yang                      transformation and persistent uncertainty.
      berkelanjutan. Pemerintah dan pelaku usaha semakin                          Governments and businesses increasingly
      menyadari bahwa dinamika perdagangan, percepatan                            acknowledge that shifting trade dynamics,
      teknologi, transisi iklim, serta perubahan geopolitik                       technological acceleration, climate transition, and
      memerlukan strategi jangka panjang yang pragmatis.                          evolving geopolitical relationships require pragmatic,
                                                                                  long-term strategies to sustain stability and resilience.
      Seiring para pemangku kepentingan menavigasi
      dinamika yang kompleks ini, prioritas semakin                               As stakeholders navigate these complex dynamics,
      diarahkan pada kebijakan yang adaptif, investasi                            priorities have increasingly centered on adaptive
      strategis di bidang infrastruktur, transisi energi,                         policy measures, strategic infrastructure investment,
      serta percepatan teknologi digital di berbagai                              energy transition, and the acceleration of digital
      industri. Upaya-upaya tersebut menjadi landasan                             technologies across industries. These efforts are
      bagi fase baru perkembangan ekonomi global                                  laying the groundwork for a new phase of global
      yang menekankan ketahanan, produktivitas,                                   economic development that places greater emphasis
      dan keberlanjutan jangka panjang.                                           on resilience, productivity, and long-term sustainability.




                                                  PERTUMBUHAN PDB GLOBAL [%]
                                                             GLOBAL GDP GROW TH [%]


                5
                                                                               Pertumbuhan Triwulan                    Pertumbuhan Tahunan
                                                                               Quarterly Growth                        Annual Growth
                4



                3



                2



                1



               0
                      Q1           Q2      Q3       Q4          Q1     Q2        Q3            Q4           Q1         Q2     Q3         Q4
                     2023         2023    2023     2023        2024   2024      2024          2024         2025       2025   2025       2025


                                          Sumber | Source: OECD Interim Economic Outlook, IMF WEO, World Bank
                                                     Global Economic Prospects (complied estimates)




      Pada tahun 2025, inflasi global utama terus mereda                          In 2025, global headline inflation continued to ease
      dari puncaknya pada periode 2022–2023 seiring                               from the peaks observed in 2022–2023 as energy
      stabilisasi harga energi dan normalisasi rantai                             prices stabilized and supply chains normalized,
      pasokan, meskipun volatilitas sesekali masih terjadi                        though periodic volatility persisted due to geopolitical
      akibat ketegangan geopolitik dan penyesuaian                                tensions and production adjustments among major
      produksi oleh eksportir energi utama. Dibandingkan                          energy exporters. Compared with 2024, inflation
      tahun 2024, tekanan inflasi menjadi lebih terkendali                        pressures became more contained across many




118
                      Profil Perusahaan             Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights          Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 121
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




di banyak wilayah, didukung kebijakan moneter                                  regions, supported by tighter monetary policy and
yang ketat dan permintaan yang melambat.                                       moderating demand. Nevertheless, conflicts in
Namun, konflik di kawasan produsen energi dan                                  key energy-producing areas and ongoing trade
gangguan perdagangan tetap memicu tekanan                                      disruptions occasionally reignited price pressures,
harga, terutama pada bahan bakar dan transportasi,                             particularly in fuel and transportation costs,
sehingga menjaga ketidakpastian disinflasi global.                             complicating policy coordination and maintaining
                                                                               uncertainty around the pace of disinflation in both
Inflasi inti, yang tidak memasukkan komponen                                   advanced and emerging economies worldwide.
pangan dan energi yang bergejolak, menunjukkan
moderasi bertahap pada tahun 2025 dibandingkan                                 Core inflation, excluding volatile food and energy
tingkat yang lebih persisten pada tahun 2024,                                  components, showed gradual moderation in 2025
mencerminkan meredanya tekanan upah dan                                        compared with the more persistent levels seen
melemahnya permintaan sektor jasa. Namun,                                      in 2024, reflecting easing wage pressures and
pasar tenaga kerja yang masih ketat di beberapa                                softer service-sector demand. However, tight
negara maju tetap menjaga harga jasa relatif                                   labor markets in several advanced economies
tinggi, menghambat kembalinya inflasi ke tingkat                               continued to sustain relatively elevated service
sebelum pandemi. Setiap percepatan upah atau                                   prices, preventing a rapid return to pre-pandemic
gangguan pasokan tetap berpotensi mendorong                                    inflation norms. Any renewed wage acceleration
inflasi naik dan memengaruhi kebijakan moneter.                                or supply constraints could still pose upside risks,
                                                                               keeping central banks cautious and financial markets
Meskipun aktivitas ekonomi secara umum telah pulih                             sensitive to policy signals and inflation surprises.
dari gangguan pandemi, output global pada tahun
2025 masih berada di bawah proyeksi jangka panjang                             Although economic activity has largely recovered
sebelumnya, menandakan adanya kendala struktural                               from pandemic-era disruptions, global output in
yang semakin terlihat setelah 2024. Penuaan populasi,                          2025 remains below earlier long-term projections,
pertumbuhan produktivitas yang lemah, tingginya                                highlighting enduring structural constraints
tingkat utang, serta transformasi digital yang tidak                           that became more visible after 2024. Aging
merata terus membatasi potensi pertumbuhan global.                             populations, weak productivity growth, high
                                                                               debt levels, and uneven digital transformation
Sebagai respons, para pembuat kebijakan                                        continue to limit potential output, contributing
semakin menekankan reformasi struktural untuk                                  to a prolonged period of moderate growth
meningkatkan produktivitas, fleksibilitas pasar                                despite declining inflationary pressures.
tenaga kerja, dan investasi swasta. Dibandingkan
tahun 2024, perhatian kini lebih besar pada                                    In response, policymakers increasingly emphasize
penguatan ketahanan energi, percepatan digitalisasi,                           structural reforms aimed at enhancing productivity,
serta transisi iklim melalui peningkatan belanja                               improving labor market flexibility, and stimulating
infrastruktur dan kebijakan industri. Investasi pada                           private investment. Compared with 2024, greater
teknologi hijau, rantai pasokan yang tangguh,                                  attention is now directed toward strengthening
serta pengembangan sumber daya manusia                                         energy security, accelerating digitalization, and
dipandang penting untuk menjaga pertumbuhan                                    supporting climate transition initiatives through
jangka panjang dan stabilitas ekonomi global.                                  expanded infrastructure spending and industrial
                                                                               policies. Investments in green technologies, resilient
PEREKONOMIAN INDONESIA: MENJAGA                                                supply chains, and human capital development
PERTUMBUHAN DAN STABILITAS DI                                                  are widely viewed as critical to sustaining long-
                                                                               term growth and ensuring economic stability
TENGAH PERUBAHAN GLOBAL
                                                                               in a more fragmented global environment.
Pada tahun 2025, perekonomian Indonesia tetap
menunjukkan ketahanan yang solid meskipun                                      INDONESIA ECONOMY: SUSTAINING
pertumbuhan global melambat dan fragmentasi                                    GROWTH AND STABILITY IN A
perdagangan meningkat, didukung oleh permintaan
                                                                               CHANGING GLOBAL LANDSCAPE
domestik yang kuat, kondisi keuangan yang
stabil, serta pengelolaan makroekonomi yang                                    In 2025, Indonesia’s economy maintained solid
prudensial (Laporan BI, 2025; IMF, 2025).                                      resilience despite moderating global growth
                                                                               and trade fragmentation, supported by strong
                                                                               domestic demand, stable financial conditions,
                                                                               and prudent macroeconomic management
                                                                               (BI Economic Report, 2025; IMF, 2025).




                                                                                                                                              119
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 122
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PDB Indonesia tumbuh sekitar 5,1% pada tahun                                  Indonesia’s GDP expanded by around 5.1%
      2025, didorong oleh konsumsi rumah tangga yang                                in 2025, driven by sustained household
      kuat, investasi infrastruktur, serta pemulihan sektor                         consumption, infrastructure investment, and a
      manufaktur. Total output mendekati Rp23.000                                   recovering manufacturing sector. Total output
      triliun, sementara PDB per kapita meningkat                                   approached Rp 23,000 trillion, while GDP per
      menjadi sekitar USD 5.100, mencerminkan kenaikan                              capita rose to roughly USD 5,100, reflecting
      pendapatan masyarakat (BPS Indonesia, 2026).                                  steady income gains (BPS Indonesia, 2026).




                                            PERTUMBUHAN PDB INDONESIA Y- O -Y [%]
                                                   INDONESIA GDP GROW TH Y- O -Y [%]

                                                                                                    5,31
                 5,03             5,07      5,17                                                                        5,05                 5,10
                                                      5,02                                                                     5,03
           5


                                                                                   3,70
           4


           3



           2


            1



           0


           -1



           -2                                                 -2,07


                 2016             2017      2018      2019            2020         2021             2022                2023   2024          2025




                                                                      Sumber | Source: BPS




      Inflasi tetap berada dalam kisaran target Bank                                Inflation remained within Bank Indonesia’s
      Indonesia meskipun terdapat volatilitas harga                                 target range despite global commodity volatility
      komoditas global dan tekanan nilai tukar, didukung                            and exchange rate pressures, supported by
      oleh koordinasi kebijakan moneter dan fiskal. Sektor                          coordinated monetary and fiscal policies. Services,
      jasa, konstruksi, dan perdagangan terus menopang                              construction, and trade sectors continued to
      pertumbuhan, sementara pemulihan pariwisata                                   underpin growth, while tourism recovery further
      semakin memperkuat aktivitas ekonomi domestik                                 strengthened domestic economic activity (BI
      (Laporan BI, 2025; BPS Indonesia, 2026).                                      Economic Report, 2025; BPS Indonesia, 2026).




120
                        Profil Perusahaan          Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights             Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 123
                                                                                                                                                                                                        FORWARD MOMENTUM
                                                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                 PERBANDINGAN TINGK AT INFL ASI Y- O -Y INDONESIA [%], 2023 – 2025
                                             INDONESIA Y- O -Y INFL ATION RATE COMPARISON [%], 2023 – 2025

                                                                                         y-o-y 2023                          y-o-y 2024                         y-o-y 2025

                               5,47
          5,28
                                                    4,97

                                                                         4,33
                                                                                              4,00
                                                                                                                    3,52
                                                                                                                                                              3,27
                                                           3,05                 3,00                                                     3,08
                                      2,75                                                           2,84                                                                                                                    2,86
                 2,57                                                                                                      2,51                                                                                                                   2,61
                                                                                                                                                                                                        2,56
                        2,30                                                                                                                    2,13                 2,12          2,28                                                    2,20                 2,30
                                             2,10                 2,00                                                                                                                           2,00                 2,10
                                                                                       1,90                 1,80                                       1,80                 1,90          1,84
                                                                                                                                  1,70                                                                         1,71                                      1,57
                                                                                                                                                                                                                                    1,55




            Jan                  Feb                  Mar                   Apr                 May                    Jun                  Jul                 Ags                   Sep                  Okt                 Nov                   Des


                                                                                                                   Sumber | Source: BPS




Ke depan, proyeksi jangka menengah menunjukkan                                                                                                   Looking ahead, medium-term projections indicate
Indonesia berpotensi mempertahankan pertumbuhan                                                                                                  Indonesia could sustain growth around 5% annually,
sekitar 5% per tahun, meskipun risiko eksternal                                                                                                  although external risks such as global trade tensions
seperti ketegangan perdagangan global dan                                                                                                        and financial tightening remain. Policymakers are
pengetatan keuangan masih membayangi. Pemerintah                                                                                                 prioritizing structural reforms, including improving
memprioritaskan reformasi struktural, termasuk                                                                                                   the investment climate, accelerating industrial
perbaikan iklim investasi, percepatan hilirisasi industri,                                                                                       downstream development, and enhancing human
serta peningkatan kualitas sumber daya manusia                                                                                                   capital to boost productivity and support the
untuk mendorong produktivitas dan mendukung                                                                                                      long-term goal of achieving high-income status
target menjadi negara berpendapatan tinggi pada                                                                                                  by 2045 (OECD, 2025; Bappenas, 2025).
tahun 2045 (OECD, 2025; Bappenas, 2025).
                                                                                                                                                 Indonesia is also advancing its transition toward a
Indonesia juga mempercepat transisi menuju                                                                                                       greener and more resilient economy by expanding
ekonomi yang lebih hijau dan tangguh melalui                                                                                                     renewable energy capacity, strengthening digital
peningkatan kapasitas energi terbarukan,                                                                                                         infrastructure, and promoting sustainable industries.
penguatan infrastruktur digital, serta pengembangan                                                                                              These initiatives are expected to create new growth
industri berkelanjutan. Inisiatif ini diharapkan                                                                                                 engines while supporting climate commitments and
menciptakan sumber pertumbuhan baru sekaligus                                                                                                    long-term competitiveness (World Bank, 2025).
mendukung komitmen iklim dan daya saing
jangka panjang (World Bank, 2025).                                                                                                               TOWARDS A SUSTAINABLE BUSINESS
                                                                                                                                                 The year 2025 continues to unfold amid complex
MENUJU BISNIS BERKELANJUTAN
                                                                                                                                                 global dynamics—marked by geopolitical tensions,
Tahun 2025 terus berlangsung di tengah dinamika                                                                                                  accelerating climate risks, and the transformative
global yang kompleks—ditandai oleh ketegangan                                                                                                    impact of digital technologies. While prospects for
geopolitik, percepatan risiko perubahan iklim, serta                                                                                             growth remain encouraging, they are accompanied
dampak transformatif teknologi digital. Meskipun                                                                                                 by heightened uncertainty and structural shifts.
prospek pertumbuhan tetap menjanjikan, hal tersebut                                                                                              Business leaders are therefore expected to balance
disertai ketidakpastian dan perubahan struktural                                                                                                 opportunity with responsibility, advancing innovation
yang meningkat. Para pemimpin bisnis diharapkan                                                                                                  while adhering to sustainability commitments and
menyeimbangkan peluang dengan tanggung jawab,                                                                                                    emission reduction goals. The Bakrie Group actively
mendorong inovasi sambil mematuhi komitmen
keberlanjutan dan target pengurangan emisi.
Grup Bakrie secara aktif merespons tantangan




                                                                                                                                                                                                                                                                       121
 Pengelolaan Sumber Daya Manusia                                    Laporan Pelaksanaan                                     Tanggung Jawab Sosial                                   Informasi Tambahan                                      Laporan Keuangan
    Human Capital Management                                       Tata Kelola Perusahaan                                      dan Lingkungan                                      Additional Information                                    Financial Report
                                                                   Corporate Governance                                    Social and Environmental
                                                                   Implementation Report                                        Responsibility
Page 124
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ini, menyadari bahwa dekarbonisasi dan efisiensi                         responds to these evolving challenges, recognizing
      sumber daya semakin menjadi faktor penting                               that decarbonization and resource efficiency are
      bagi daya saing dan ketahanan jangka panjang                             increasingly essential to long-term competitiveness
      dalam ekonomi global yang berubah cepat.                                 and resilience in a rapidly changing global economy.

      Sebagai salah satu pilar perekonomian Indonesia,                         As a pillar of Indonesia’s economic landscape, the
      Grup Bakrie—khususnya PT Bakrie & Brothers Tbk—                          Bakrie Group—particularly PT Bakrie & Brothers
      terus menjalankan perannya dalam membentuk masa                          Tbk—continues to embrace its role in shaping the
      depan strategis bangsa. Berlandaskan nilai Trimatra                      nation’s strategic future. Guided by the enduring
      Bakrie: “Keindonesiaan, Kebersamaan, Kemanfaatan,”                       values of Trimatra Bakrie: “Indonesian-ness,
      Grup berupaya memberikan kontribusi nyata bagi                           Togetherness, Usefulness,” the Group strives
      pembangunan nasional yang inklusif. Arah jangka                          to contribute meaningfully to inclusive national
      panjangnya sejalan dengan visi Indonesia Emas                            development. Its long-term direction aligns with the
      2045 yang menargetkan Indonesia menjadi negara                           Golden Indonesia 2045 vision, which aspires for
      berpendapatan tinggi dan salah satu kekuatan                             Indonesia to achieve high-income status and become
      ekonomi dunia. Untuk mendukung ambisi tersebut,                          one of the world’s major economies. To support
      Grup menekankan inovasi, keberlanjutan, dan                              this ambition, the Group emphasizes innovation,
      pembangunan infrastruktur sebagai pendorong                              sustainability, and infrastructure development as
      utama pertumbuhan, sekaligus memanfaatkan bonus                          key drivers of growth, while leveraging Indonesia’s
      demografi, transformasi industri, dan perkembangan                       demographic dividend, industrial transformation,
      kapabilitas digital untuk menciptakan nilai jangka                       and expanding digital capabilities to create long-
      panjang bagi pemangku kepentingan dan masyarakat.                        term value for stakeholders and society.

      Dengan prinsip Lingkungan, Sosial, dan Tata Kelola                       With Environmental, Social, and Governance (ESG)
      (Environmental, Social, and Governance/ESG) sebagai                      principles at its core, BNBR remains committed
      landasan, BNBR tetap berkomitmen mengembangkan                           to developing a sustainable business model that
      model bisnis berkelanjutan yang mendukung prioritas                      supports national development priorities and
      pembangunan nasional serta Tujuan Pembangunan                            the United Nations’ Sustainable Development
      Berkelanjutan Perserikatan Bangsa-Bangsa (SDGs).                         Goals (SDGs). In an era defined by climate
      Di era yang ditandai oleh urgensi iklim dan tanggung                     urgency and environmental stewardship, the
      jawab terhadap lingkungan, fokus strategis Perseroan                     Company’s strategic focus extends beyond short-
      melampaui kinerja finansial jangka pendek menuju                         term financial performance toward responsible
      pertumbuhan yang bertanggung jawab dan inklusif.                         and inclusive growth. Its initiatives reflect a
      Inisiatif yang dijalankan mencerminkan komitmen                          strong commitment to strengthening operational
      kuat untuk memperkuat ketahanan operasional,                             resilience, advancing low-carbon solutions,
      mengembangkan solusi rendah karbon, serta                                and generating long-term value that benefits
      menciptakan nilai jangka panjang bagi perekonomian                       both the economy and society while preserving
      dan masyarakat dengan tetap menjaga keberlanjutan                        environmental sustainability for future generations.
      lingkungan bagi generasi mendatang.
                                                                               In response to this challenge, the Group continues
      Sebagai respons terhadap tantangan tersebut, Grup                        to expand into sectors aligned with Indonesia’s
      terus memperluas ekspansi ke sektor yang sejalan                         decarbonization agenda and the Net Zero Emission
      dengan agenda dekarbonisasi Indonesia dan target                         target by 2060. A key initiative is PT VKTR Teknologi
      Net Zero Emission 2060. Salah satu inisiatif utama                       Mobilitas Tbk (VKTR), which has progressed from initial
      adalah PT VKTR Teknologi Mobilitas Tbk (VKTR),                           launch to operational deployment, achieving domestic
      yang telah berkembang dari tahap peluncuran                              content levels exceeding 40% and expanding sales of
      menuju implementasi operasional, mencapai                                electric buses and commercial vehicles across multiple
      tingkat kandungan dalam negeri di atas 40% serta                         regions. Supported by the manufacturing capabilities
      memperluas penjualan bus dan kendaraan niaga                             of PT Bakrie Autoparts, VKTR aims to strengthen
      listrik di berbagai wilayah. Didukung kapabilitas                        Indonesia’s electric mobility ecosystem while reducing
      manufaktur PT Bakrie Autoparts, VKTR bertujuan                           transport-related emissions. This development
      memperkuat ekosistem mobilitas listrik nasional                          reflects BNBR’s commitment to sustainable
      sekaligus mengurangi emisi sektor transportasi.                          transportation and the localization of green
      Perkembangan ini mencerminkan komitmen BNBR                              technology industries within the national economy.
      terhadap transportasi berkelanjutan dan lokalisasi
      industri teknologi hijau dalam perekonomian nasional.




122
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 125
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Bakrie Power terus memajukan pengembangan                                      Bakrie Power continues to advance renewable
energi terbarukan melalui PT Helio Synar Energi                                energy development through PT Helio Synar
(Helio), termasuk pembangunan pembangkit listrik                               Energi (Helio), including the construction of
tenaga surya serta partisipasi dalam ekosistem                                 solar power installations and participation in the
infrastruktur pengisian kendaraan listrik yang                                 emerging electric vehicle charging infrastructure
sedang berkembang. Inisiatif ini mendukung                                     ecosystem. These initiatives support Indonesia’s
transisi Indonesia menuju energi yang lebih bersih                             transition toward cleaner energy while creating
sekaligus membuka peluang pertumbuhan bisnis                                   new avenues for sustainable business growth. In
berkelanjutan. Secara paralel, segmen bahan                                    parallel, the building materials segment is promoting
bangunan mendorong solusi ramah lingkungan                                     environmentally responsible solutions through PT
melalui PT Modula Sustainability Indonesia (Modula),                           Modula Sustainability Indonesia (Modula), which
yang mengembangkan hunian cetak 3D berbiaya                                    develops cost-effective 3D-printed housing designed
efisien untuk mengatasi backlog perumahan nasional.                            to address the nation’s housing backlog. Together,
Upaya-upaya ini menunjukkan pendekatan terintegrasi                            these efforts demonstrate the Group’s integrated
Grup dalam keberlanjutan melalui kombinasi transisi                            approach to sustainability, combining energy
energi, inovasi teknologi, dan dampak sosial.                                  transition, technological innovation, and social impact.

BISNIS YANG MENDORONG                                                           BUSINESSES THAT FUELS
PEMBANGUNAN INDONESIA                                                          INDONESIA’S DEVELOPMENT
Sebagai konglomerasi nasional terkemuka, PT Bakrie                             As a leading national conglomerate, PT Bakrie
& Brothers Tbk (BNBR) terus berevolusi dengan                                  & Brothers Tbk (BNBR) continues to evolve with
komitmen kuat untuk mendukung pembangunan                                      a strong commitment to supporting Indonesia’s
jangka panjang Indonesia. Didirikan pada tahun                                 long-term development. Founded in 1942 as an
1942 sebagai perusahaan perdagangan hasil                                      agricultural trading company, the Group gradually
pertanian, Grup secara bertahap berekspansi ke                                 expanded into industrial sectors under the vision
sektor industri di bawah visi almarhum Achmad                                  of the late Achmad Bakrie to contribute to nation-
Bakrie untuk berkontribusi pada pembangunan                                    building through industrialization. This vision
bangsa melalui industrialisasi. Visi tersebut terwujud                         materialized in 1959 with the establishment of PT
pada tahun 1959 dengan pendirian PT Bakrie                                     Bakrie Pipe Industries, marking BNBR’s entry into
Pipe Industries, yang menandai masuknya BNBR                                   steel manufacturing. Over subsequent decades,
ke industri manufaktur baja. Selama beberapa                                   BNBR diversified into construction, metalworks,
dekade berikutnya, BNBR melakukan diversifikasi                                building materials, infrastructure, and automotive
ke konstruksi, pengerjaan logam, bahan bangunan,                               components, establishing itself as a key contributor
infrastruktur, serta komponen otomotif, sehingga                               to Indonesia’s industrial and economic growth.
memperkokoh posisinya sebagai kontributor utama
pertumbuhan industri dan ekonomi Indonesia.                                    In recent years, the Group has accelerated its
                                                                               transformation toward infrastructure, sustainability,
Dalam beberapa tahun terakhir, Grup mempercepat                                and future-oriented industries. A significant milestone
transformasinya menuju sektor infrastruktur,                                   was the strategic acquisition of the Cimanggis–
keberlanjutan, dan industri masa depan. Tonggak                                Cibitung toll road (CCT), strengthening BNBR’s
penting dicapai melalui akuisisi strategis jalan tol                           infrastructure platform while supporting national
Cimanggis–Cibitung (CCT), yang memperkuat                                      connectivity and logistics efficiency. This asset
platform infrastruktur BNBR sekaligus mendukung                                provides stable, long-term revenue streams and
konektivitas nasional dan efisiensi logistik. Aset ini                         reinforces the Group’s role in Indonesia’s infrastructure
menyediakan sumber pendapatan jangka panjang                                   development agenda. At the same time, BNBR
yang stabil serta mempertegas peran Grup dalam                                 continues to advance initiatives aligned with the
agenda pembangunan infrastruktur Indonesia. Pada                               Net Zero Emissions (NZE) 2060 target, including the
saat yang sama, BNBR terus mengembangkan inisiatif                             development of electric mobility through PT VKTR
yang sejalan dengan target Net Zero Emissions                                  Teknologi Mobilitas Tbk, supported by domestic
(NZE) 2060, termasuk pengembangan mobilitas                                    manufacturing capabilities and localization efforts.
listrik melalui PT VKTR Teknologi Mobilitas Tbk,
yang didukung kapabilitas manufaktur domestik
dan upaya peningkatan kandungan lokal.




                                                                                                                                              123
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 126
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




124
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 127
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




BNBR juga memperluas bisnis ke bidang digital                                  BNBR is also expanding into digital and smart
dan smart manufacturing guna mempertahankan                                    manufacturing businesses to remain competitive in an
daya saing dalam lanskap yang semakin berbasis                                 increasingly technology-driven landscape. Through
teknologi. Melalui modernisasi anak usaha manufaktur                           modernization of its manufacturing subsidiaries and
serta adopsi teknologi maju, Grup berupaya                                     adoption of advanced technologies, the Group aims
meningkatkan efisiensi operasional, kualitas produk,                           to enhance operational efficiency, product quality,
dan kinerja keberlanjutan. Inisiatif transformasi                              and sustainability performance. Digital transformation
digital—mulai dari otomatisasi dan pengambilan                                 initiatives—ranging from automation and data-driven
keputusan berbasis data hingga layanan digital                                 decision-making to infrastructure-related digital
terkait infrastruktur—diintegrasikan di seluruh unit                           services—are being integrated across business units.
usaha. Upaya ini melengkapi partisipasi BNBR dalam                             These efforts complement BNBR’s participation
berbagai proyek infrastruktur publik maupun swasta,                            in both public and private infrastructure projects,
memastikan kapabilitas industrinya tetap relevan                               ensuring that its industrial capabilities remain relevant
dalam mendukung transformasi ekonomi Indonesia.                                in supporting Indonesia’s economic transformation.

Ke depan, BNBR berkomitmen memperkuat                                          Looking ahead, BNBR is committed to strengthening
portofolionya melalui investasi strategis, integrasi                           its portfolio through strategic investments, technology
teknologi, serta pengembangan sumber daya                                      integration, and human capital development. The
manusia. Perseroan berupaya memposisikan diri                                  Company seeks to position itself as a forward-
sebagai platform industri yang berorientasi masa                               looking infrastructure and industrial platform that
depan dan berkontribusi pada pertumbuhan                                       contributes to sustainable growth in line with the
berkelanjutan sejalan dengan visi Indonesia Emas                               Golden Indonesia 2045 vision. With a solid industrial
2045. Dengan warisan industri yang kuat, aset                                  heritage, expanding infrastructure assets, and a
infrastruktur yang terus berkembang, serta fokus pada                          focus on innovation-driven solutions, BNBR aims to
solusi berbasis inovasi, BNBR menargetkan peran                                play a pivotal role in advancing national progress
penting dalam mendorong kemajuan nasional melalui                              through resilient infrastructure development, clean
pembangunan infrastruktur yang tangguh, teknologi                              technologies, and smart manufacturing excellence.
bersih, dan keunggulan manufaktur cerdas.
                                                                               BNBR FOUNDATION TOWARDS
FONDASI BNBR MENUJU BISNIS                                                     SUSTAINABLE BUSINESS –
BERKELANJUTAN – KINERJA KEUANGAN                                               FINANCIAL PERFORMANCE
Pada tahun 2025, ketidakpastian global masih                                   In 2025, global uncertainty continued to pressure
menekan aktivitas ekonomi, namun Indonesia                                     economic activity, yet Indonesia remained relatively
tetap menunjukkan ketahanan yang relatif kuat                                  resilient, sustaining growth momentum and
dengan mempertahankan momentum pertumbuhan                                     strengthening confidence through stable inflation,
dan meningkatkan kepercayaan melalui inflasi                                   steady demand, and sound macroeconomic policy
yang stabil, permintaan domestik yang terjaga,                                 management, despite external headwinds.
serta pengelolaan kebijakan makroekonomi
yang prudent di tengah tekanan eksternal.                                      At the end of the 2025 financial year, the Company
                                                                               recorded net revenues of Rp 3.74 trillion, compared
Pada akhir tahun buku 2025, Perseroan membukukan                               with Rp 3.87 trillion in 2024. Manufacturing and
pendapatan bersih sebesar Rp3,74 triliun,                                      infrastructure-related activities remained the largest
dibandingkan Rp3,87 triliun pada tahun 2024.                                   contributor, supported by delivery and customer
Aktivitas manufaktur dan infrastruktur tetap menjadi                           demand across products and services. However,
kontributor terbesar, didukung oleh pengiriman                                 decrease in revenue from customers related to oil
produk dan permintaan pelanggan di berbagai lini                               & gas as well as automotive sector has impacted
usaha. Namun penurunan pendapatan dari pelanggan                               the Company’s achieved revenues. In parallel, the
di sektor terkait minyak dan gas serta otomotif                                Trade, Services and Investment segment continued
berdampak terhadap pencapaian pendapatan                                       to expand its role, driven by improving execution
Perseroan. Sementara itu, segmen Perdagangan,                                  and commercial reach. This momentum was also
Jasa, dan Investasi terus memperluas perannya                                  helped by higher activity in VKTR’s electric mobility
melalui peningkatan pelaksanaan operasional dan                                business, including sales and deployment of electric
jangkauan komersial. Momentum ini juga didukung
oleh meningkatnya aktivitas bisnis mobilitas listrik
VKTR, termasuk penjualan dan implementasi
bus listrik serta kendaraan listrik lainnya. Secara




                                                                                                                                              125
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 128
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      keseluruhan, BNBR terus menyeimbangkan volatilitas                       buses and other electric vehicles. Overall, BNBR
      pasar jangka pendek dengan fokus komersial                               continued to balance near-term market volatility with
      yang disiplin guna menjaga pendapatan sekaligus                          disciplined commercial focus to protect revenues
      mempersiapkan fase pertumbuhan berikutnya.                               while preparing for the next phase of growth.

      Upaya Perseroan yang berkelanjutan dalam                                 The Company’s continued efforts to sharpen its
      mempertajam bisnis—melalui program efisiensi dan                         business—through efficiency programs and
      investasi selektif yang memperkuat fondasi jangka                        selective investments that strengthen BNBR’s
      panjang BNBR—tetap terlihat sepanjang tahun                              long-term platform—remained evident in 2025.
      2025. Laba usaha tercatat sebesar Rp116,86 miliar,                       Operating profit was recorded at Rp 116.86 billion,
      dibandingkan Rp282,87 miliar pada tahun 2024,                            compared with Rp 282.87 billion in 2024, reflecting
      mencerminkan tekanan margin dan peningkatan biaya                        tighter margins and higher operating costs.
      operasional. Namun demikian, laba bersih meningkat                       Nevertheless, net profit increase to
      menjadi Rp502,74miliar pada tahun 2025 dibandingkan                      Rp 502.74 billion in 2025 compared Rp 336.05
      pada tahun 2024 yaitu sebesar Rp336,05 miliar,                           billion in 2024, supported mainly by non-recurring
      terutama didukung oleh keuntungan non-rutin dari                         gains related to strategic transactions, including
      transaksi strategis, termasuk keuntungan pembelian                       gains on bargain purchase and remeasurement of
      dengan diskon dan pengukuran kembali ekuitas,                            equity, and disciplined funding structure execution.
      serta pelaksanaan struktur pendanaan yang disiplin.
                                                                               Meanwhile, on the balance sheet, the Company
      Pada sisi neraca, Perseroan mencatat peningkatan                         recorded an increase in current assets in 2025 to
      aset lancar pada tahun 2025 menjadi Rp4,42 triliun                       Rp 4.41 trillion from Rp 3.63 trillion in 2024. This
      dari Rp3,63 triliun pada tahun 2024. Kenaikan                            expansion was mainly driven by restricted cash in
      ini terutama didorong oleh kas yang dibatasi                             banks, which rose to Rp 700.61 billion, alongside
      penggunaannya di bank sebesar Rp700,61 miliar                            cash and cash equivalents of Rp 236.65 billion. Non-
      serta kas dan setara kas sebesar Rp236,65 miliar.                        current assets increased sharply to Rp 19.15 trillion in
      Aset tidak lancar meningkat signifikan menjadi                           2025 from Rp 3.20 trillion in 2024, primarily reflecting
      Rp19,15 triliun pada tahun 2025 dari Rp3,20 triliun                      consolidation of the Cimanggis–Cibitung toll road
      pada tahun 2024, terutama akibat konsolidasi                             through the recognition of toll road concession rights
      jalan tol Cimanggis–Cibitung melalui pengakuan                           of Rp 14.998 trillion. Other non-current assets also
      hak konsesi jalan tol sebesar Rp14,998 triliun.                          rose in line with supporting investment advances
      Aset tidak lancar lainnya juga meningkat sejalan                         and long-term project requirements. As of year-
      dengan uang muka investasi dan kebutuhan proyek                          end 2025, total assets reached Rp 23.57 trillion,
      jangka panjang. Pada akhir tahun 2025, total aset                        a marked increase from Rp 6.83 trillion in 2024.
      mencapai Rp23,57 triliun, meningkat signifikan
      dibandingkan Rp6,83 triliun pada tahun 2024.                             On the liabilities side, total liabilities rose to
                                                                               Rp 18.90 trillion in 2025 from Rp 2.92 trillion in
      Pada sisi liabilitas, total kewajiban meningkat menjadi                  2024, mainly reflecting structured financing to
      Rp18,90 triliun pada tahun 2025 dari Rp2,92 triliun                      support the CCT acquisition and consolidation,
      pada tahun 2024, terutama mencerminkan pendanaan                         and related long-term investments.
      terstruktur untuk mendukung akuisisi dan konsolidasi
      CCT serta investasi jangka panjang terkait.                              The Company has continued to strengthen its
                                                                               capital structure, and during the 2016–2024 period
      Perseroan terus memperkuat struktur permodalannya,                       successfully restructured debt amounting to
      dan selama periode 2016–2024 berhasil melakukan                          Rp 25.66 trillion, including via Non-Preemptive
      restrukturisasi utang sebesar Rp25,66 triliun, termasuk                  Rights (NPR) capital increases and Mandatory
      melalui mekanisme Penambahan Modal Tanpa Hak                             Convertible Bonds (MCB) conversions into Company
      Memesan Efek Terlebih Dahulu (PMTHMETD) dan                              shares. This restructuring program was completed
      konversi Mandatory Convertible Bonds (MCB) menjadi                       by the end of 2024, reducing financial pressure
      saham Perseroan. Program restrukturisasi ini diselesaikan                and improving balance-sheet flexibility. In 2025,
      pada akhir tahun 2024, sehingga mengurangi tekanan                       that stronger base enabled BNBR to pursue
      keuangan dan meningkatkan fleksibilitas neraca.                          strategic portfolio expansion with disciplined
      Pada tahun 2025, fondasi yang lebih kuat tersebut                        funding decisions, while maintaining prudent
      memungkinkan BNBR untuk melakukan ekspansi                               oversight on leverage and liquidity management.
      portofolio strategis dengan keputusan pendanaan
      yang disiplin, sekaligus menjaga pengawasan
      yang prudent terhadap leverage dan likuiditas.




126
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 129
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Pada sisi ekuitas, manfaat dari quasi reorganisasi                             And on the equity side, the benefits of the quasi
yang efektif pada 22 Agustus 2024 masih terasa                                 reorganization effective August 22, 2024 continued
pada tahun 2025. Setelah defisit akumulasi                                     to be felt in 2025. With the accumulated deficit of
sebesar Rp19,53 triliun dieliminasi, total ekuitas                             Rp 19.53 trillion eliminated, total equity increased to
meningkat menjadi Rp4,67 triliun pada akhir 2025                               Rp 4.67 trillion at end-2025 from Rp 3.91 trillion
dari Rp3,91 triliun pada tahun 2024, dengan laba                               in 2024, alongside retained earnings
ditahan meningkat menjadi Rp821,44 miliar.                                     rising to Rp 821.44 billion.

FONDASI BNBR MENUJU BISNIS                                                     BNBR INDUSTRY PERFORMANCE
BERKELANJUTAN - KINERJA                                                        DRIVING SUSTAINABLE VALUE CREATION
INDUSTRI DASAR BNBR                                                            In 2025, Indonesia’s economic growth remained
Pada tahun 2025, pertumbuhan ekonomi Indonesia                                 supported by resilient domestic demand despite
tetap didukung oleh kuatnya permintaan domestik                                moderating global commodity prices, a trend
meskipun harga komoditas global mengalami                                      that continued to benefit sectors where BNBR’s
moderasi, sebuah tren yang terus memberikan                                    subsidiaries operate. The Company maintains its
manfaat bagi sektor-sektor tempat anak perusahaan                              conviction that basic industries will remain central
BNBR beroperasi. Perseroan tetap meyakini                                      to national development. During the year, PT Bakrie
bahwa industri dasar akan terus memainkan peran                                Metal Industries (BMI), the Group’s subsidiary engaged
penting dalam mendorong pembangunan nasional.                                  in steel fabrication and pipe manufacturing, recorded
Sepanjang tahun tersebut, PT Bakrie Metal Industries                           revenues of Rp 2.19 trillion, representing 59% of
(BMI), anak usaha Grup yang bergerak di bidang                                 BNBR’s total revenues. The largest contribution
fabrikasi baja dan manufaktur pipa, membukukan                                 came from PT Bakrie Pipe Industries (BPI), which
pendapatan sebesar Rp 2,19 triliun atau setara                                 generated Rp 1.8 trillion in revenue in 2025,
dengan 59% dari total pendapatan BNBR. Kontribusi                              reflecting softer demand conditions compared
terbesar berasal dari PT Bakrie Pipe Industries                                to the strong performance recorded in 2024.
(BPI), yang mencatat pendapatan sebesar Rp 1,8
triliun pada tahun 2025, mencerminkan kondisi                                  The oil and gas industry—one of BMI’s principal
permintaan yang lebih lemah dibandingkan dengan                                markets—remained highly volatile in 2025 amid
kinerja kuat yang dicapai pada tahun 2024.                                     oversupply, shifting demand patterns, and geopolitical
                                                                               uncertainties. World Bank recorded crude oil
Industri minyak dan gas—salah satu pasar utama                                 prices averaged around US$67.4 per barrel during
BMI—tetap sangat bergejolak sepanjang tahun 2025                               the year, declining from higher levels in 2024 as
di tengah kondisi kelebihan pasokan, perubahan                                 global production growth outpaced consumption.
pola permintaan, serta ketidakpastian geopolitik.                              Prices fluctuated significantly, rising above US$80
World Bank mencatat harga minyak mentah rata-rata                              per barrel early in the year before falling to nearly
berada di kisaran AS$67,4 per barel selama tahun                               US$60 by year-end, reflecting increased output
tersebut, menurun dibandingkan tingkat yang lebih                              from both OPEC+ and non-OPEC producers as
tinggi pada tahun 2024 seiring pertumbuhan produksi                            well as slower demand growth in major economies.
global yang melampaui konsumsi. Harga berfluktuasi                             These conditions dampened upstream investment
signifikan, sempat naik di atas AS$80 per barel                                and pipeline demand, contributing to lower
pada awal tahun sebelum turun hingga mendekati                                 sales tonnage of oil and gas steel pipe products.
AS$60 pada akhir tahun, mencerminkan peningkatan                               Meanwhile, infrastructure-related demand remained
produksi dari negara OPEC+ maupun non-OPEC serta                               comparatively resilient, supporting baseline utilization
melambatnya pertumbuhan permintaan di negara-                                  despite slower project mobilization. BMI continues
negara ekonomi utama. Kondisi ini menekan investasi                            to serve major national energy and infrastructure
hulu dan permintaan pipa, sehingga berdampak                                   clients, including Pertamina and PT PLN (Persero).
pada penurunan volume penjualan pipa baja sektor
minyak dan gas. Sementara itu, permintaan terkait
proyek infrastruktur relatif lebih tangguh, sehingga
tetap menjaga tingkat utilisasi dasar meskipun
mobilisasi proyek berjalan lebih lambat. BMI tetap
melayani klien utama sektor energi dan infrastruktur
nasional, termasuk Pertamina dan PT PLN (Persero).




                                                                                                                                              127
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 130
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Perseroan mengantisipasi kinerja BMI akan tetap                          The Company anticipates that BMI’s performance
      positif seiring dengan pemulihan perekonomian                            will remain positive in line with Indonesia’s economic
      Indonesia dan keyakinan berlanjutnya proyek                              recovery and confidence in the continuation of
      infrastruktur di tahun-tahun mendatang.                                  infrastructure projects in the coming years.

      Ke depan, Perseroan memperkirakan kinerja BMI                            Looking ahead, the Company expects BMI’s
      akan tetap stabil, didukung oleh keberlanjutan                           performance to remain stable, supported by
      agenda pembangunan infrastruktur di Indonesia                            Indonesia’s continued infrastructure development
      serta pemulihan bertahap aktivitas industri. Prioritas                   agenda and gradual recovery in industrial
      pemerintah dalam ketahanan energi, hilirisasi, dan                       activity. Government priorities in energy security,
      proyek konektivitas diperkirakan akan menjaga                            downstream processing, and connectivity projects
      permintaan jangka panjang terhadap produk baja                           are anticipated to sustain long-term demand for
      dan jasa fabrikasi. Pada saat yang sama, BMI                             steel products and fabrication services. At the
      terus meningkatkan efisiensi operasional serta                           same time, BMI continues to enhance operational
      mendiversifikasi basis pelanggannya guna mengurangi                      efficiency and diversify its customer base to
      ketergantungan pada sektor yang bersifat siklikal.                       reduce exposure to cyclical sectors. With a strong
      Dengan rekam jejak yang kuat dan hubungan yang                           track record and established relationships with
      telah terjalin dengan klien-klien strategis, Perseroan                   strategic clients, the Company believes BMI is
      meyakini BMI berada pada posisi yang baik untuk                          well positioned to capture emerging opportunities
      menangkap peluang yang muncul seiring membaiknya                         as economic conditions improve and investment
      kondisi ekonomi dan meningkatnya kembali aktivitas                       activity regains momentum in the coming years.
      investasi dalam beberapa tahun mendatang.
                                                                               In 2025, PT VKTR Teknologi Mobilitas Tbk (VKTR)
      Pada tahun 2025, PT VKTR Teknologi Mobilitas                             and its subsidiaries delivered a stronger overall
      Tbk (VKTR) beserta anak perusahaannya mencatat                           performance, reflecting expanding activities in
      kinerja yang lebih kuat secara keseluruhan,                              electric mobility alongside resilient contributions
      mencerminkan ekspansi aktivitas di bidang                                from its automotive component business. VKTR
      mobilitas listrik seiring dengan kontribusi yang                         recorded consolidated revenue of approximately
      tetap solid dari bisnis komponen otomotif. VKTR                          Rp 1.1 trillion, representing about 29% of BNBR’s total
      membukukan pendapatan konsolidasian sekitar                              revenue. The VKTR parent entity showed notable
      Rp 1,1 triliun atau sekitar 29% dari total pendapatan                    progress, generating Rp 236 billion in revenue—an
      BNBR. Entitas induk VKTR menunjukkan kemajuan                            increase of around 56% compared to Rp 151 billion
      yang signifikan dengan mencatat pendapatan                               in 2024—driven by broader project execution
      sebesar Rp 236 miliar—meningkat sekitar 56%                              and growing adoption of electric transportation
      dibandingkan Rp 151 miliar pada tahun 2024—yang                          solutions. Meanwhile, PT Bakrie Autoparts (BA),
      didorong oleh perluasan pelaksanaan proyek serta                         VKTR’s subsidiary specializing in automotive
      meningkatnya adopsi solusi transportasi listrik.                         components manufacturing, recorded revenue of
      Sementara itu, PT Bakrie Autoparts (BA), anak                            Rp 852 billion, slightly lower than Rp 878 billion in
      usaha VKTR yang bergerak di bidang manufaktur                            2024, primarily due to softer demand from key clients
      komponen otomotif, mencatat pendapatan sebesar                           Mitsubishi and Hino amid declining truck sales.
      Rp 852 miliar, sedikit lebih rendah dibandingkan
      Rp 878 miliar pada tahun 2024, terutama akibat                           In 2025, VKTR’s performance continued to be
      melemahnya permintaan dari klien utama Mitsubishi                        closely linked to developments in the automotive
      dan Hino di tengah penurunan penjualan truk.                             and commodity sectors, as the majority of its
                                                                               automotive component products are utilized in
      Pada tahun 2025, kinerja VKTR tetap sangat                               commercial vehicles. Despite Indonesia’s overall
      dipengaruhi oleh perkembangan sektor otomotif                            economic resilience, weakening consumer purchasing
      dan komoditas, mengingat sebagian besar produk                           power and tighter financing conditions weighed
      komponen otomotifnya digunakan pada kendaraan                            on vehicle demand. National car sales declined to
      komersial. Meskipun perekonomian Indonesia                               around 833,000 units in 2025 from approximately
      secara umum tetap tangguh, melemahnya daya beli                          889,000 units in 2024, reflecting softer household
      masyarakat serta kondisi pembiayaan yang lebih ketat                     spending and delayed purchases. Passenger
      menekan permintaan kendaraan. Penjualan mobil                            vehicles remained dominant, while commercial
      nasional turun menjadi sekitar 833.000 unit pada                         and heavy-duty vehicles accounted for roughly
      tahun 2025 dari sekitar 889.000 unit pada tahun 2024,                    190,000–200,000 units, supported mainly by
      mencerminkan melambatnya belanja rumah tangga                            logistics, mining, and infrastructure activities. This
      dan penundaan pembelian. Kendaraan penumpang                             moderation in automotive demand directly influenced




128
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 131
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




masih mendominasi, sementara kendaraan komersial                               VKTR’s component business performance during
dan heavy-duty menyumbang sekitar 190.000–                                     the year (GAIKINDO, 2025; Antara News, 2025).
200.000 unit, terutama didorong oleh aktivitas
logistik, pertambangan, dan infrastruktur. Moderasi                            Moreover, commodity prices in 2025 displayed
permintaan otomotif ini secara langsung memengaruhi                            divergent trends compared to 2024 amid evolving
kinerja bisnis komponen VKTR sepanjang tahun                                   global supply-demand dynamics. Thermal coal prices
tersebut (GAIKINDO, 2025; Antara News, 2025).                                  declined further as increased production and softer
                                                                               import demand from major consumers—particularly
Selain itu, harga komoditas pada tahun 2025                                    China and Europe—put downward pressure on
menunjukkan tren yang beragam dibandingkan                                     the market, with benchmark Australian coal prices
tahun 2024 seiring perubahan dinamika permintaan                               averaging around US$120–130 per metric ton in 2025
dan pasokan global. Harga batu bara termal kembali                             versus about US$136 per metric ton in 2024 (World
menurun akibat peningkatan produksi dan melemahnya                             Bank, 2025; IEA, 2025). In contrast, crude palm oil
permintaan impor dari konsumen utama—khususnya                                 (CPO) prices remained relatively firm, supported by
Tiongkok dan Eropa—dengan harga acuan batu bara                                constrained supply and resilient demand for vegetable
Australia rata-rata sekitar AS$120–130 per metrik ton                          oils, trading broadly in the range of US$900–1,000
pada tahun 2025 dibandingkan sekitar AS$136 per                                per metric ton, slightly higher than the average of
metrik ton pada tahun 2024 (World Bank, 2025; IEA,                             around US$963 per metric ton recorded in 2024.
2025). Sebaliknya, harga minyak kelapa sawit mentah                            These mixed movements highlight the continued
(CPO) tetap relatif kuat, didukung oleh keterbatasan                           volatility of commodity markets and their sensitivity to
pasokan dan permintaan minyak nabati yang masih                                global economic conditions and supply disruptions.
solid, diperdagangkan pada kisaran AS$900–1.000
per metrik ton, sedikit lebih tinggi dibandingkan rata-                        The challenges encountered by VKTR in 2025
rata sekitar AS$963 per metrik ton pada tahun 2024.                            underscore the importance of ongoing innovation to
Pergerakan yang beragam ini menegaskan tingginya                               maintain growth momentum and capture emerging
volatilitas pasar komoditas serta sensitivitasnya terhadap                     opportunities. Strategic priorities include expanding
kondisi ekonomi global dan gangguan pasokan.                                   the product portfolio toward more advanced,
                                                                               higher value-added offerings while emphasizing
Tantangan yang dihadapi VKTR pada tahun 2025                                   automotive components with stronger margins.
menegaskan pentingnya inovasi berkelanjutan untuk                              Concurrently, VKTR’s electric mobility business is
mempertahankan momentum pertumbuhan dan                                        positioned to benefit from the accelerating transition
menangkap peluang yang muncul. Prioritas strategis                             toward low-emission transportation. Developing a
mencakup perluasan portofolio produk menuju                                    comprehensive EV ecosystem—spanning vehicles,
penawaran yang lebih maju dan bernilai tambah                                  charging infrastructure, and supporting services—
tinggi, dengan penekanan pada komponen otomotif                                will be crucial to driving broader adoption and
yang memiliki margin lebih kuat. Secara bersamaan,                             reinforcing long-term environmental sustainability.
bisnis mobilitas listrik VKTR berada pada posisi
yang tepat untuk memanfaatkan percepatan transisi                              Furthermore, the Indonesian Government’s strong
menuju transportasi rendah emisi. Pengembangan                                 commitment to decarbonization, downstream
ekosistem kendaraan listrik (EV) yang komprehensif—                            industrialization, and energy transition continues
meliputi kendaraan, infrastruktur pengisian daya,                              to reinforce these initiatives. In recent years,
dan layanan pendukung—akan menjadi kunci dalam                                 Indonesia has accelerated programs to expand
mendorong adopsi yang lebih luas serta memperkuat                              renewable energy capacity, develop electric
keberlanjutan lingkungan jangka panjang.                                       vehicle ecosystems, and promote domestic value-
                                                                               added processing of natural resources as part
Selain itu, komitmen kuat Pemerintah Indonesia                                 of its Net Zero Emission roadmap. Key policies
terhadap dekarbonisasi, hilirisasi industri, dan                               include incentives for battery manufacturing, EV
transisi energi terus memperkuat berbagai inisiatif                            adoption, and green infrastructure investment to
tersebut. Dalam beberapa tahun terakhir, Indonesia                             strengthen energy security while reducing carbon
telah mempercepat program untuk meningkatkan                                   intensity. These measures underscore Indonesia’s
kapasitas energi terbarukan, mengembangkan                                     broader strategy to transform its economic structure
ekosistem kendaraan listrik, serta mendorong                                   toward sustainable growth, aligning industrial
pengolahan sumber daya alam bernilai tambah di                                 development with long-term environmental
dalam negeri sebagai bagian dari peta jalan Net                                objectives and global climate commitments.
Zero Emission. Kebijakan utama mencakup insentif
bagi industri baterai, adopsi kendaraan listrik, serta
investasi infrastruktur hijau guna memperkuat




                                                                                                                                              129
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 132
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ketahanan energi sekaligus menurunkan intensitas                         Beyond the manufacturing sector, BNBR continues
      karbon. Langkah-langkah ini mencerminkan                                 to advance strategic infrastructure initiatives through
      strategi Indonesia untuk mentransformasi struktur                        PT Bakrie Indo Infrastructure (BIIN). During 2025,
      ekonomi menuju pertumbuhan berkelanjutan                                 the Company completed the acquisition of 100%
      yang selaras dengan komitmen iklim global.                               ownership in PT Cimanggis Cibitung Tollways (CCT),
                                                                               the concession holder of the 26.4 km Cimanggis–
      Di luar sektor manufaktur, BNBR terus memajukan                          Cibitung toll road in West Java. This milestone
      inisiatif infrastruktur strategis melalui PT Bakrie Indo                 strengthens BNBR’s position in national connectivity
      Infrastructure (BIIN). Pada tahun 2025, Perseroan                        development and provides a stable, long-term
      menyelesaikan akuisisi 100% kepemilikan PT                               asset-backed revenue stream, considering CCT’s
      Cimanggis Cibitung Tollways (CCT), pemegang                              enormous potential with its strategic location which
      konsesi jalan tol Cimanggis–Cibitung sepanjang 26,4                      passes through various densely populated residential
      km di Jawa Barat. Pencapaian ini memperkuat posisi                       areas, as well as the development plan of Jakarta-
      BNBR dalam pengembangan konektivitas nasional                            Cikampek toll road network which will intersect CCT,
      serta menyediakan sumber pendapatan jangka                               thus giving potential of increased traffic in CCT.
      panjang yang stabil dan berbasis aset, mengingat
      potensi CCT yang sangat besar dengan lokasi                              In addition, BIIN remains involved in energy
      strategisnya yang melewati berbagai pemukiman                            infrastructure projects, including the Kalija gas pipeline
      padat, serta rencana pengembangan jaringan jalan tol                     development along the northern corridor of Java
      Jakarta-Cikampek yang akan melintasi CCT sehingga                        and into Kalimantan, supporting energy distribution
      berpotensi menambah peningkatan lalu lintas CCT.                         and industrial expansion across key regions.

      Selain itu, BIIN tetap terlibat dalam proyek                             BNBR also contributes to infrastructure development
      infrastruktur energi, termasuk pengembangan                              by leveraging digital technologies and supporting
      pipa gas Kalija di koridor utara Jawa hingga                             initiatives to strengthen Indonesia’s digital connectivity
      Kalimantan, guna mendukung distribusi energi dan                         through its subsidiary, PT Multi Kontrol Nusantara
      ekspansi industri di berbagai wilayah strategis.                         (MKN). In 2025, MKN recorded revenue growth of
                                                                               approximately 14.7%, increasing to Rp 358 billion
      BNBR juga berkontribusi dalam pembangunan                                from Rp 312 billion in 2024. This improvement reflects
      infrastruktur dengan memanfaatkan teknologi digital                      expanding demand for digital control systems,
      serta mendukung peningkatan konektivitas nasional                        network infrastructure, and integrated technology
      melalui anak usaha PT Multi Kontrol Nusantara (MKN).                     solutions across industrial and infrastructure
      Pada tahun 2025, MKN mencatat pertumbuhan                                projects. The positive performance highlights
      pendapatan sekitar 14,7%, meningkat menjadi                              MKN’s role in supporting digital transformation and
      Rp 358 miliar dari Rp 312 miliar pada tahun 2024.                        smart infrastructure development, positioning the
      Kinerja ini didorong oleh meningkatnya permintaan                        Company to capture opportunities arising from
      atas sistem kontrol digital, infrastruktur jaringan,                     Indonesia’s rapidly growing digital economy.
      serta solusi teknologi terintegrasi pada berbagai
      proyek industri dan infrastruktur. Peningkatan                           Through its participation in strategic national initiatives
      tersebut menegaskan peran MKN dalam mendukung                            focused on infrastructure, industrial development,
      transformasi digital dan pembangunan infrastruktur                       and technological advancement, the Company
      cerdas, sekaligus membuka peluang seiring                                remains committed to contributing to the Sustainable
      pesatnya pertumbuhan ekonomi digital Indonesia.                          Development Goals (SDGs), particularly Goals 9 and
                                                                               11. These priorities emphasize resilient infrastructure,
      Melalui keterlibatannya dalam berbagai program                           inclusive industrialization, innovation, and the creation
      strategis nasional yang berfokus pada pembangunan                        of sustainable urban environments. By aligning its
      infrastruktur, pengembangan industri, dan kemajuan                       business activities with these global objectives,
      teknologi, Perseroan tetap berkomitmen untuk                             BNBR seeks to generate long-term economic value
      mendukung Tujuan Pembangunan Berkelanjutan                               while supporting environmentally responsible growth
      (SDGs), khususnya Tujuan 9 dan 11. Prioritas                             and improved quality of life for communities. The
      ini menekankan pentingnya infrastruktur yang                             Company believes that integrating sustainability
      tangguh, industrialisasi yang inklusif, inovasi,                         principles into core operations is essential to
      serta pembangunan kawasan perkotaan yang                                 building a resilient and future-ready business.
      berkelanjutan. Dengan menyelaraskan kegiatan
      usahanya dengan tujuan global tersebut, BNBR
      berupaya menciptakan nilai ekonomi jangka
      panjang sekaligus mendukung pertumbuhan




130
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 133
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




yang ramah lingkungan dan peningkatan kualitas                                 REJUVENATION SPIRIT - FOCUS ON ESG
hidup masyarakat. Perseroan meyakini bahwa
                                                                               Beyond strengthening its financial and business
integrasi prinsip keberlanjutan dalam operasi inti
                                                                               foundations, BNBR takes pride in its progress and
merupakan kunci untuk membangun bisnis yang
                                                                               remains deeply committed to evolving its operations
tangguh dan siap menghadapi masa depan.
                                                                               with a strong emphasis on Environmental, Social,
                                                                               and Governance (ESG) principles. Recognizing
SEMANGAT PEMBARUAN                                                             the untapped potential of ESG investments in
- FOKUS PADA ESG                                                               Indonesia and the ASEAN region, BNBR continuously
Selain memperkuat fondasi keuangan dan bisnisnya,                              refines its practices to align with global standards
BNBR bangga dengan kemajuannya dan tetap                                       and contribute meaningfully to local and national
berkomitmen untuk mengembangkan operasinya                                     Sustainable Development Goals (SDGs).
dengan penekanan kuat pada prinsip-prinsip
Lingkungan, Sosial, dan Tata Kelola (Environmental,                            With a firm belief that ESG is key to long-term
Social, and Governance - ESG). Menyadari potensi                               value creation, BNBR is dedicated to enhancing
investasi ESG yang belum dimanfaatkan di Indonesia                             performance across all ESG dimensions.
dan kawasan ASEAN, BNBR terus menyempurnakan                                   This ongoing commitment ensures that the
praktik-praktiknya agar selaras dengan standar global                          Company not only generates sustainable
dan memberikan kontribusi yang berarti bagi Tujuan                             business outcomes but also delivers lasting
Pembangunan Berkelanjutan (SDG) lokal dan nasional.                            benefits to society and all stakeholders.

Dengan keyakinan kuat bahwa ESG adalah                                         ENVIRONMENT
kunci penciptaan nilai jangka panjang, BNBR                                    Environmental responsibility is deeply embedded in
berdedikasi untuk meningkatkan kinerja di                                      the business philosophy of BNBR and its subsidiaries.
semua dimensi ESG. Komitmen berkelanjutan                                      Committed to sustainability, the Company actively
ini memastikan bahwa Perusahaan tidak hanya                                    pursues certifications such as ISO 14001 for its
menghasilkan hasil bisnis yang berkelanjutan, tetapi                           manufacturing units, ensuring continuous improvement
juga memberikan manfaat jangka panjang bagi                                    in environmental performance through better
masyarakat dan seluruh pemangku kepentingan.                                   resource management, energy efficiency, emissions
                                                                               control, water conservation, and waste reduction.
ENVIRONMENT
Tanggung jawab terhadap lingkungan tertanam                                    In parallel, BNBR is expanding its role in clean
kuat dalam filosofi bisnis BNBR dan anak                                       energy development through PT Bakrie Power (BP)
perusahaannya. Berkomitmen terhadap keberlanjutan,                             and its subsidiary PT Helio Synar Energi (Helio).
Perseroan secara aktif mengikuti sertifikasi                                   Beyond developing solar power plants (PLTS), BP is
seperti ISO 14001 untuk unit-unit manufakturnya,                               exploring geothermal, wind, and other renewable
memastikan peningkatan kinerja lingkungan yang                                 energy. Helio has already installed rooftop solar
berkelanjutan melalui pengelolaan sumber daya                                  systems at Braja Mukti Cakra and Bakrie Pipe
yang lebih baik, efisiensi energi, pengendalian                                Industries. To date, BNBR’s renewable energy
emisi, konservasi air, dan pengurangan limbah.                                 initiatives—both completed and in progress—have
                                                                               reached a combined capacity of 198 MW. Through
Secara paralel, BNBR memperluas perannya dalam                                 these efforts, BNBR supports Indonesia’s transition
pengembangan energi bersih melalui PT Bakrie                                   to Net-Zero Emissions, in line with global climate
Power (BP) dan anak perusahaannya PT Helio Synar                               goals and the commitments made under COP28.
Energi (Helio). Selain mengembangkan pembangkit
listrik tenaga surya (PLTS), BP juga menjajaki panas
bumi, angin, dan energi terbarukan lainnya. Helio
telah memasang sistem tenaga surya atap di Braja
Mukti Cakra dan Bakrie Pipe Industries. Hingga saat
ini, inisiatif energi terbarukan BNBR-baik yang telah
selesai maupun yang sedang berjalan-telah mencapai
kapasitas gabungan sebesar 198 MW. Melalui upaya-
upaya ini, BNBR mendukung transisi Indonesia menuju
Net-Zero Emissions, sejalan dengan tujuan iklim
global dan komitmen yang dibuat di bawah COP28.




                                                                                                                                              131
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 134
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      SOCIAL                                                                   SOCIAL
      BNBR menjalankan inisiatif tanggung jawab sosial                         BNBR carries out its corporate social responsibility
      perusahaan (CSR) untuk memberdayakan masyarakat                          (CSR) initiatives to empower communities around
      di sekitar wilayah operasinya, meningkatkan kualitas                     its operations, improve quality of life, and protect
      hidup, dan melindungi lingkungan. Program-                               the environment. These socially driven programs
      program sosial ini dilaksanakan dengan kolaborasi                        are implemented in collaboration with other Bakrie
      bersama perusahaan-perusahaan Grup Bakrie                                Group companies through the Bakrie Amanah
      lainnya melalui yayasan Bakrie Amanah. Pada tahun                        foundation. In 2025, BNBR, through Bakrie
      2025, BNBR, melalui Bakrie Amanah, menyalurkan                           Amanah, distributed assistance amounting to
      bantuan sebesar Rp 2 miliar, memberikan                                  Rp 2 billion, benefiting over 1,700 individuals.
      manfaat kepada lebih dari 1.700 individu.
                                                                               Recognizing human resources as a cornerstone
      Menyadari sumber daya manusia sebagai landasan                           of growth, BNBR continually invests in talent
      pertumbuhan, BNBR terus berinvestasi dalam                               development through the Bakrie Learning
      pengembangan talenta melalui Bakrie Learning                             Center (BLC), while also fostering young leaders
      Center (BLC), serta membina para pemimpin                                across its business units. In managing human
      muda di seluruh unit usahanya. Dalam mengelola                           capital, the Company upholds the values of
      sumber daya manusia, Perseroan menjunjung                                human rights, equality, and diversity, ensuring
      tinggi nilai-nilai hak asasi manusia, kesetaraan,                        a respectful and inclusive workplace.
      dan keberagaman, serta memastikan tempat
      kerja yang saling menghormati dan inklusif.                              GOVERNANCE
                                                                               BNBR continues to strengthen its Good Corporate
      GOVERNANCE                                                               Governance (GCG) practices in line with its core
      BNBR terus memperkuat praktik Tata Kelola                                values, adopting best practices to build sound
      Perusahaan yang Baik (GCG) yang sejalan dengan                           business processes, controls, and procedures.
      nilai-nilai inti perusahaan, mengadopsi praktik-praktik                  These efforts aim to support performance
      terbaik untuk membangun proses, kontrol, dan                             improvement through more effective decision-
      prosedur bisnis yang sehat. Upaya ini bertujuan untuk                    making, increased efficiency, and enhanced
      mendukung peningkatan kinerja melalui pengambilan                        stakeholder service—while maintaining a balanced
      keputusan yang lebih efektif, peningkatan                                focus on both results and sustainability.
      efisiensi, dan peningkatan layanan kepada para
      pemangku kepentingan - dengan tetap menjaga                              In 2025, the Company advanced its governance
      keseimbangan antara hasil dan keberlanjutan.                             framework through a series of initiatives, including
                                                                               the promotion of Governance, Risk Management, and
      Pada tahun 2025, Perseroan meningkatkan                                  Compliance (GRC) across its business units. Moving
      kerangka kerja tata kelolanya melalui serangkaian                        forward, BNBR remains committed to supporting
      inisiatif, termasuk mempromosikan Tata Kelola,                           the Sustainable Development Goals (SDGs), with a
      Manajemen Risiko, dan Kepatuhan (Governance,                             particular focus on climate action, ensuring that its
      Risk Management, and Compliance - GRC) di                                strategies are both responsible and future-focused.
      seluruh unit bisnisnya. Ke depannya, BNBR tetap
      berkomitmen untuk mendukung Tujuan Pembangunan
      Berkelanjutan (SDGs), dengan fokus khusus
      pada aksi iklim, untuk memastikan strateginya
      bertanggung jawab dan berfokus pada masa depan.




132
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 135
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KOMPOSISI DIREKSI                                                              COMPOSITION OF THE
Pada tahun 2025 komposisi Direksi Perseroan
                                                                               BOARD OF DIRECTORS
tidak mengalami perubahan, sehingga                                            In 2025 the composition of the Company’s
per 31 Desember 2025 komposisi Direksi                                         Board of Directors did not change, so that
Perseroan adalah sebagai berikut:                                              as of December 31, 2025 the composition of
                                                                               the Company’s Directors is as follows:
Direktur Utama & CEO : Anindya Novyan Bakrie
Wakil Direktur Utama                                                           President Director
& Co-CEO             : Anindra Ardiansyah Bakrie                               & CEO                     : Anindya Novyan Bakrie
Direktur             : Roy Hendrajanto M. Sakti                                Vice President
Direktur             : R. A. Sri Dharmayanti                                   Director & Co-CEO         : Anindra Ardiansyah Bakrie
Direktur             : Kartini Sally                                           Director                  : Roy Hendrajanto M. Sakti
                                                                               Director                  : R. A. Sri Dharmayanti
Setiap anggota Direksi telah memberikan kontribusi                             Director                  : Kartini Sally
yang nyata dalam menjalankan pengelolaan
Perusahaan, dan saya meyakini ke depannya keahlian                             Each member of the Board of Directors has made
dari setiap anggota Direksi akan terus menjadi modal                           a real contribution in carrying out the management
berharga bagi pengembangan bisnis Perusahaan.                                  of the Company, and I believe that in the future
                                                                               the expertise of each member of the Board of
PENUTUP                                                                        Directors will continue to be a valuable asset for
                                                                               the development of the Company’s business.
Direksi, bersama dengan seluruh karyawan,
dengan tulus mengucapkan terima kasih kepada
Dewan Komisaris, pemegang saham, dan para
                                                                               CLOSING REMARKS
pemangku kepentingan atas dukungan mereka yang                                 The Board of Directors, together with all
berkelanjutan selama menghadapi tantangan di                                   employees, sincerely thank the Board of
tahun 2025. Ke depan, kami tetap berkomitmen untuk                             Commissioners, shareholders, and stakeholders
terus membangun kemajuan kami, dengan harapan                                  for their continued support throughout the
dapat mendorong perbaikan yang berkelanjutan dan                               challenges of 2025. Looking ahead, we remain
membuka jalan bagi pertumbuhan yang berkelanjutan.                             committed to building on our progress, with
                                                                               the hope of driving lasting improvements and
                                                                               paving the way for sustainable growth.



                                                                               Jakarta, April 2026
                                                                               Atas nama Direksi
                                                                               On behalf of the Board of Directors
                                                                               PT Bakrie & Brothers Tbk




                                                                               Anindya Novyan Bakrie
                                                                               Komisaris Utama




                                                                                                                                              133
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan        Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information      Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 136
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      DIREKSI
      BOARD OF DIRECTORS




                                                                                                                          ANINDYA
                                                                                                                          NOVYAN
                                                                                                                           BAKRIE
                                                                                                                    Direktur Utama & CEO
                                                                                                                   President Director & CEO




            R.A. SRI                                                                                                                            ROY
          DHARMAYANTI                                                                                                                       HENDRAJANTO
               Direktur &                                                                                                                     M. SAKTI
           Chief Legal Officer                                                                                                                 Direktur & Chief
               Director &                                                                                                                      Financial Officer
           Chief Legal Officer                                                                                                                     Director &
                                                                                                                                             Chief Financial officer




134
                       Profil Perusahaan           Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 137
                                                                                                                 FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                    KARTINI SALLY
                                                                                                           Direktur &
                                                                                                   Chief Investment Officer
                                                                                                           Director &
                                                                                                      Chief Investment
                                                                                                            Officer




                                                                                A. ARDIANSYAH
                                                                                    BAKRIE
                                                                                  Wakil Direktur Utama
                                                                                       & Co-CEO
                                                                                 Vice President Director
                                                                                       & Co-CEO




                                                                                                                                                  135
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial             Informasi Tambahan          Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                Additional Information        Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 138
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




136
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 139
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




ANINDYA NOVYAN BAKRIE
DIREKTUR UTAMA & CHIEF EXECUTIVE OFFICER
PRESIDENT DIRECTOR & CHIEF EXECUTIVE OFFICER



Anindya Novyan Bakrie, Warga Negara Indonesia,                                 Anindya Novyan Bakrie, Indonesian nationality,
lahir di Jakarta pada tahun 1974. Anindya memperoleh                           was born in Jakarta on 1974. He obtained his
gelar Master of Business Administration (MBA) dari                             Master of Business (MBA) from the Stanford
Stanford Graduate School of Business, California,                              Graduate School of Business, California, USA,
USA pada tahun 2001 dan gelar Bachelor of Science                              in 2011 and Bachelor of Science (BSc) degree
(BSc) Industrial Engineering dari Northwestern                                 of Industrial Engineering from Northwestern
University, Evanston, Illinois, USA pada tahun 1996.                           University, Evanston, Illinois, USA, in 1996.

Anindya menjabat sebagai Direktur Utama & CEO                                  Anindya has been the President Director & CEO of
PT Bakrie & Brothers Tbk sejak Mei 2019, di mana                               PT Bakrie & Brothers Tbk since May 2019, where
sebelumnya beliau menjabat sebagai Komisaris                                   he was formerly President Commissioner and
Utama, Deputy COO / Managing Director pada                                     Deputy COO / Managing Director between 1997 to
periode 1997-1999. Saat ini, Anindya juga menjabat                             1999. Anindya also holds the position as President
sebagai Komisaris Utama PT Visi Media Asia Tbk                                 Commissioner of PT Visi Media Asia Tbk since
sejak September 2025, Komisaris Utama PT VKTR                                  September 2025, President Commissioner of PT
Teknologi Mobilitas Tbk sejak September 2022,                                  VKTR Teknologi Mobilitas Tbk since September
CEO & Direktur Utama PT Bakrie Global Ventura                                  2022, CEO & President Director of PT Bakrie Global
sejak Agustus 2013, dan Komisaris PT Bakrie                                    Ventura since August 2013, and Commissioner of PT
Sumatera Plantations Tbk sejak Juni 2012.                                      Bakrie Sumatera Plantations Tbk since June 2012.

Sebelumnya, Anindya juga pernah menjabat sebagai                               Previously, Anindya has also served as CEO &
CEO & Direktur Utama PT Visi Media Asia Tbk (Juli                              President Director of PT Visi Media Asia Tbk
2014 - September 2025), CEO & Direktur Utama PT                                (July 2014 - September 2025), CEO & President
Bakrie Telecom Tbk (Desember 2003 - Juli 2013).                                Director of PT Bakrie Telecom Tbk (December
Saat ini, Anindya Novyan Bakrie juga menjabat                                  2003 - July 2013). Currently, Anindya also serves
sebagai Ketua Umum Kadin Indonesia, Ketua ASEAN                                as Chairman of Indonesian Chamber of Commerce
Business Advisory Council (ASEAN-BAC) Indonesia,                               & Industry (KADIN Indonesia), Chairman of
Ketua Umum perwakilan Indonesia di Asia Pacific                                ASEAN Business Advisory Council (ASEAN-BAC)
Economic Cooperation Business Advisory Council                                 Indonesia, Chairman of Indonesian representative
(ABAC), Ketua Umum Akuatik Indonesia (AI), Direksi                             in Asia Pacific Economic Cooperation Business
Oxford United Football Club, Pendiri dan Ketua                                 Advisory Council (ABAC), Chairman of Indonesian
Umum Bakrie Center Foundation, Ketua Umum                                      Aquatics (AI), Board of Director of Oxford United
Yayasan Bakrie Untuk Negeri, dan Bendahara                                     Football Club, Founder and Chairman of Bakrie
Umum Ikatan Saudagar Muslim Indonesia.                                         Center Foundation, Chairman of Bakrie Untuk
                                                                               Negeri Foundation, and General Treasurer of
                                                                               Association of Indonesian Moslem Entrepreneurs.




                                                                                                                                              137
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 140
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       Beliau juga berperan aktif membangun hubungan                            Building bridges between Indonesia and the world,
       antara Indonesia dengan berbagai negara di dunia                         Anindya has joined several boards of trustees/
       melalui peran aktifnya sebagai wali/penasihat/anggota                    advisors/members of various international universities,
       di berbagai dewan pada universitas-universitas                           NGOs, and research centers, such as Board
       internasional, non-governmental organizations,                           Member of International Campaign Committee of
       dan lembaga-lembaga riset. Diantaranya Board                             Northwestern University since July 2016, Board
       Member of International Campaign Committee di                            Member of Philips Academy Andover’s Asia Council
       Northwestern University sejak Juli 2016, Board                           since 2012, Board of Trustee of Eisenhower Fellowship
       Member di Philips Academy Andover’s Asia Council                         since March 2011, Board Member of @america
       sejak 2012, Board of Trustee di Eisenhower Fellowship                    Advisory Board since 2011 and Advisor of The United
       sejak Maret 2011, Board Member di @america                               States Indonesia Society (USINDO) since 2018.
       Advisory Board sejak 2011 dan Advisor di The United
       States Indonesia Society (USINDO) sejak 2018.                            Anindya Novyan Bakrie is a regular attendee of
                                                                                the World Economic Forum since 2010, and was
       Anindya selalu aktif menghadiri World Economic                           appointed as a member of Board of Governors Auto/
       Forum sejak tahun 2010 dimana beliau                                     Mobility as well as Media, Entertainment and Culture.
       merupakan Board of Governor Auto/Mobility
       dan juga Media, Entertainment and Culture.                               In January 2024, Anindya was appointed as Chef
                                                                                de Mission to lead the Indonesian delegation in
       Pada Januari 2024, Anindya ditunjuk sebagai Chef                         the Paris Olympics held from July to August 2024.
       de Mission untuk memimpin delegasi Indonesia                             He recently joined the B20 South Africa IBAC,
       dalam Olimpiade Paris yang diadakan pada bulan                           strengthening Indonesia’s leadership in South-South
       Juli hingga Agustus 2024. Anindya juga baru                              cooperation and global business collaboration.
       bergabung dengan B20 South Africa IBAC, yang
       memperkuat kepemimpinan Indonesia dalam kerja
       sama Selatan-Selatan dan kolaborasi bisnis global.




                 Hubungan Afiliasi: Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
                 Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
                 Affiliated Relationship: Affiliated with members of Board of Commissioners and Board
                 of Directors, and Controlling Shareholder of PT Bakrie & Brothers Tbk.




138
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 141
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             139
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 142
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      A. ARDIANSYAH BAKRIE
      WAKIL DIREKTUR UTAMA & CO – CEO
      VICE PRESIDENT DIRECTOR & CO – CEO




      Anindra Ardiansyah Bakrie, Warga Negara Indonesia,                       Anindra Ardiansyah Bakrie, an Indonesian nationality,
      lahir di Jakarta pada tahun 1979. Memperoleh gelar                       born in Jakarta in 1979. Obtained Master of Business
      Master of Business Administration (MBA) dari Bentley,                    (MBA) degree from Bentley, McCallum Graduate School
      McCallum Graduate School of Business, Waltham,                           of Business, Waltham, Massachusetts, USA in 2005
      Massachusetts, USA pada tahun 2005 dan gelar                             and Bachelor of Science (BSc) Business Administration
      Bachelor of Science (BSc) Business Administration                        degree from Georgetown University, McDonough
      dari Georgetown University, McDonough School of                          School of Business, Washington, DC, USA, on 2001.
      Business, Washington, DC, USA pada tahun 2001.
                                                                               A. Ardianyah Bakrie holds the position of Vice
      Beliau menjabat sebagai Wakil Direktur Utama PT                          President Director of PT Bakrie & Brothers Tbk
      Bakrie & Brothers Tbk sejak Mei 2018. Saat ini beliau                    since May 2018. Currently he also holds the position
      juga menjabat sebagai Direktur Utama & CEO PT                            as President Director & CEO of PT Bakrie Indo
      Bakrie Indo Infrastructure, CEO PT VKTR Teknologi                        Infrastructure, CEO PT VKTR Teknologi Mobilitas Tbk,
      Mobilitas Tbk, dan Komisaris Utama di PT Southeast                       and President Commissioner of PT Southeast Asia
      Asia Pipe Industries, PT Cimanggis Cibitung Tollways,                    Pipe Industries, PT Cimanggis Cibitung Tollways, PT
      PT Multi Kontrol Nusantara dan juga sebagai Komisaris                    Multi Kontrol Nusantara, and also as Commissioner
      di PT Bakrie Metal Industries dan PT Bakrie Power.                       at PT Bakrie Metal Industries and PT Bakrie Power.
      Selain itu, beliau menjabat sebagai Direktur PT Bakrie                   He also serves as Director of PT Bakrie Global
      Global Ventura sejak April 2012, Komisaris Utama PT                      Ventura since April 2012, President Commissioner
      Cakrawala Andalas Televisi (ANTV) sejak Oktober                          of PT Cakrawala Andalas Televisi (ANTV) since
      2019, Komisaris Utama PT Lativi Mediakarya (tvOne)                       October 2019, President Commissioner of PT Lativi
      sejak Maret 2017, Komisaris Utama PT Viva Media Baru                     Mediakarya (tvOne) since March 2017, President
      (vivanews.com) sejak Maret 2017, dan Komisaris Utama                     Commissioner of PT Viva Media Baru (vivanews.com)
      PT Intermedia Capital Tbk sejak September 2025.                          since March 2017, and President Commissioner of
                                                                               PT Intermedia Capital Tbk since September 2025.
      Sebelumnya beliau menjabat sebagai Direktur
      Utama dan CEO PT Viva Media Baru (November                               Previously he held the position of President Director
      2013 – Maret 2017), Direktur Utama dan CEO PT                            and CEO of PT Viva Media Baru (November 2013
      Lativi Mediakarya (Agustus 2011 – Maret 2017),                           – March 2017), President Director and CEO of PT
      Komisaris PT Asia Global Media (September                                Lativi Mediakarya (August 2011 – March 2017),
      2009 – Mei 2012), Komisaris PT Viva Media Baru                           Commissioner of PT Asia Global Media (September
      (November 2008 – Mei 2012) dan Komisaris PT                              2009 – May 2012), Commissioner of PT Viva Media
      Intermedia Capital Tbk (Juni 2017 – Maret 2020).                         Baru (November 2008 – May 2012) and Commissioner
                                                                               of PT Intermedia Capital Tbk (June 2017 – March 2020).




                 Hubungan Afiliasi: Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
                 Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
                 Affiliated Relationship: Affiliated with members of Board of Commissioners and Board
                 of Directors, and Controlling Shareholder of PT Bakrie & Brothers Tbk.




140
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 143
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             141
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 144
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      R.A. SRI
      DHARMAYANTI
      DIREKTUR & CHIEF LEGAL OFFICER
      DIRECTOR & CHIEF LEGAL OFFICER




      Sri Dharmayanti, Warga Negara Indonesia, lahir                           Sri Dharmayanti, an Indonesian nationality, was born
      di Jakarta pada tahun 1962 dan memperoleh                                in Jakarta in 1962 and obtained her Master degree
      gelar Magister Hukum dari Universitas Indonesia.                         in Law from University of Indonesia. She holds
      Beliau memegang posisi Direktur Perseroan                                the position of Director since 2008. Currently, she
      sejak tahun 2008. Saat ini, beliau juga menjabat                         also serves as Director of PT Bumi Resources Tbk
      sebagai Direktur PT Bumi Resources Tbk (“BUMI”),                         (“BUMI”), Commissioner of PT Arutmin Indonesia, and
      Komisaris PT Arutmin Indonesia, dan Komisaris                            Commissioner of PT Kaltim Prima Coal. Previously
      PT Kaltim Prima Coal. Sebelumnya, beliau                                 she held the position of Chief Legal Officer at BUMI.
      menjabat sebagai Chief Legal Officer di BUMI.
                                                                               She also participates on the Board of the
      Beliau juga ikut serta sebagai Badan Pengurus                            Indonesian Mining Association (API-IMA), Advisory
      Asosiasi Pertambangan Indonesia (API-IMA), Dewan                         Board of the Indonesian Coal Mining Association
      Penasihat Asosiasi Pertambangan Batubara Indonesia                       (APBI-ICMA), as a member of the Assessment
      (APBI-ICMA), anggota Tim Pengkajian Asosiasi                             Team of Indonesia Public Listed Companies
      Emiten Indonesia (AEI), dan anggota Perhimpunan                          Association (AEI), and as a member of Association
      Ahli Pertambangan Indonesia (PERHAPI).                                   of Indonesian Mining Professional (PERHAPI).




                 Hubungan Afiliasi: Tidak ada
                 Affiliated Relationship: None




142
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 145
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             143
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 146
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




144
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 147
                                                                                                              FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




ROY HENDRAJANTO M. SAKTI
DIREKTUR & CHIEF FINANCIAL OFFICER
DIRECTOR & CHIEF FINANCIAL OFFICER




Roy Hendrajanto M. Sakti, Warga Negara Indonesia,                                Roy Hendrajanto M. Sakti, an Indonesian
lahir di Jakarta pada tahun 1972 dan memperoleh                                  nationality, was born in Jakarta in 1972 and
gelar Master dalam bidang Business Administration                                obtained his Master degree in Business
dari University of Missouri, Amerika Serikat.                                    Administration from University of Missouri, USA.

Beliau menjabat sebagai Direktur dan Chief Financial                             He holds the position of Director and Chief
Officer sejak Juli 2022, Sebelumnya beliau menjabat                              Financial Officer since July 2022, previously
sebagai Direktur dan Chief Investment Officer pada                               he held the position of Director and Chief
periode Mei 2019 – Juni 2021, kemudian menjabat                                  Investment Officer for the period of May 2019
sebagai Direktur dan Chief Financial & Investment                                – June 2021, and held the position of Director
Officer pada periode Juni 2021 – Juli 2022.                                      and Chief Financial & Investment Officer for
                                                                                 the period of June 2021 – July 2022.
Beliau bergabung di PT Bakrie & Brothers Tbk
(BNBR) pada tahun 2016 sebagai Executive Vice                                    He joined PT Bakrie & Brothers Tbk (BNBR) in 2016
President dan juga menjabat sebagai Komisaris di PT                              as Executive Vice President and also served as
Madani Securities. Beliau memiliki pengalaman lebih                              Commissioner in PT Madani Securities. He has
dari 20 tahun di industri keuangan dan pasar modal.                              over 20 years of experience in the finance and
Sebelum bergabung dengan BNBR, beliau menjabat                                   capital market industry. Prior to joining BNBR
sebagai Direktur di PT Capitalinc Investment Tbk                                 he held the position of Director in PT Capitalinc
(2013-2015), Komisaris di PT Batasa Capital (2005-                               Investment Tbk (2013–2015), Commissioner in
2007), Direktur Utama di PT Batasa Capital (2001-                                PT Batasa Capital (2005-2007), President Director
2005), Vice President di PT Bhakti Capital Indonesia                             in PT Batasa Capital (2001-2005), Vice President
(2000-2001), Case Manager di Jakarta Initiative                                  in PT Bhakti Capital Indonesia (2000–2001),
Task Force (JITF)-Departemen Keuangan, dan                                       Case Manager in Jakarta Initiative Task Force
Manager di PT Trimegah Securities Tbk (1996-1999).                               (JITF)–Finance Department, and Manager in
                                                                                 PT Trimegah Securities Tbk (1996-1999).




              Hubungan Afiliasi: Memiliki hubungan afiliasi dengan anggota Dewan Komisaris dan
              Direksi, dan Pemegang Saham Pengendali PT Bakrie & Brothers Tbk.
              Affiliated Relationship: Affiliated with members of Board of Commissioners and Board
              of Directors, and Controlling Shareholder of PT Bakrie & Brothers Tbk.




                                                                                                                                               145
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 148
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       KARTINI SALLY
       DIREKTUR & CHIEF INVESTMENT OFFICER
       DIRECTOR & CHIEF INVESTMENT OFFICER




       Kartini Sally, Warga Negara Indonesia, lahir di                           Kartini Sally, an Indonesian nationality, was
       Jakarta pada tahun 1965. Beliau memperoleh                                born in Jakarta in 1965. She earned a Bachelor
       gelar Sarjana dari Universitas Indonesia, gelar                           degree University of Indonesia, Master degree
       Master dari PPM School of Management, dan                                 from PPM School of Management, and Doctoral
       gelar Doktor dari Universitas Gadjah Mada. Beliau                         degree from Gadjah Mada University. She
       juga menjalani berbagai program pendidikan                                also underwent various executive leadership
       executive leadership, dari universitas dan                                education programs from a number of university
       institusi ternama di Eropa dan Amerika Serikat.                           and institution in Europe and USA.

       Beliau menjabat sebagai Direktur dan                                      She holds the position of Director and
       Chief Investment Officer sejak Juli 2022.                                 Chief Investment Officer since July 2022.
       Beliau pernah menjabat sebagai Anggota                                    She held the position of Member of Audit
       Komite Audit dan Risk Management PT                                       and Risk Management Committee of
       Bank HSBC Indonesia (2021 – 2025).                                        PT Bank HSBC Indonesia (2021 – 2025).

       Sebelumnya beliau menjabat sebagai Direktur                               Previously she served as Director of Commercial
       Commercial Banking PT Bank Mandiri (Persero) Tbk,                         Banking Director of PT Bank Mandiri (Persero)
       kemudian menjabat sebagai Direktur Hubungan                               Tbk, she then served as Director of Institutional
       Kelembagaan PT Bank Mandiri (Persero) Tbk dan                             Relation of PT Bank Mandiri (Persero) Tbk and at
       sekaligus bertugas sebagai Direktur Pembina yang                          the same time served as Director of Trustees who
       mensupervisi PT Bank Syariah Mandiri serta DPLK                           supervised PT Bank Syariah Mandiri and DPLK
       (Dana Pensiun Lembaga Keuangan) Bank Mandiri                              (Financial Institution Pension Fund) Bank Mandiri
       hingga akhir Maret 2018. Beliau juga menjabat                             until the end of March 2018. She has also served as
       sebagai Komisaris PT Mandiri Sekuritas (2011 – 2015).                     Commissioner of PT Mandiri Sekuritas (2011 – 2015).

       Sebelum bergabung dengan BNBR,                                            Prior to joining Bakrie Group, she had banking and
       beliau memiliki pengalaman perbankan                                      investment experience in various institutions.
       dan investasi di berbagai institusi.




                                                                                                  Hubungan Afiliasi: Tidak ada
                                                                                                  Affiliated Relationship: None




146
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 149
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             147
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 150
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PERNYATAAN TANGGUNG JAWAB
      ATAS LAPORAN TAHUNAN TERINTEGRASI 2025
      STATEMENT OF RESPONSIBILITY FOR
      INTEGRATED ANNUAL REPORT 2025

                         Surat pernyataan anggota Dewan Komisaris dan Direksi tentang tanggung jawab
                                atas Laporan Tahunan Terintegrasi 2025 PT Bakrie & Brothers Tbk.
                              Board of Commissioners and Directors’ statement on the responsibility for
                                   PT Bakrie & Brothers Tbk Integrated Annual Report year 2025.
                    Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan
                    Tahunan Terintegrasi PT Bakrie & Brothers Tbk tahun 2025 telah dimuat secara lengkap dan
                     bertanggung jawab penuh atas kebenaran isi Laporan Tahunan Terintegrasi Perusahaan.

           We, the undersigned, hereby declare that all information disclosed in the 2025 Integrated Annual Report of
            PT Bakrie & Brothers Tbk is complete and we are fully responsible for the accuracy of such information.

                                                                     Jakarta, April 2026,




                                                                 ARMANSYAH YAMIN
                                                                   KO M I S A R I S U TA M A
                                                             P R ES I D E N T C O M M I S S I O N E R




                                  RANIWATI                                                                   SYAILENDRA S. BAKRIE
                      KO M I S A R I S I N D E P E N D E N                                                                 KO M I S A R I S
                   INDEPENDENT COMMISSIONER                                                                              COMMISSIONER




                 ADIKA ARYASTHANA BAKRIE                                                                 ADRIAN T.P. PANGGABEAN
                                KO M I S A R I S                                                             KO M I S A R I S I N D E P E N D E N
                              COMMISSIONER                                                                INDEPENDENT COMMISSIONER




148
                      Profil Perusahaan            Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights              Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 151
                                                                                                                              FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                        ANINDYA N. BAKRIE
                                                                        D I R E K T U R U TA M A & C E O
                                                                     P R ES I D E N T D I R E CTO R & C E O




                 A. ARDIANSYAH BAKRIE                                                                     ROY HENDRAJANTO M. SAKTI
         WA K I L D I R E K T U R U TA M A & C O - C E O                                                                     DIREKTUR
        V I C E P R ES I D E N T D I R E CTO R & C O - C E O                                                                 D I R E CTO R




                 R. A. SRI DHARMAYANTI                                                                    KARTINI SALLY HB JOENOES
                                  DIREKTUR                                                                                   DIREKTUR
                                  D I R E CTO R                                                                              D I R E CTO R




                                                                                                                                                                 149
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                Tanggung Jawab Sosial          Informasi Tambahan            Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                 dan Lingkungan             Additional Information          Financial Report
                                            Corporate Governance               Social and Environmental
                                            Implementation Report                   Responsibility
Page 152
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




150
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 153
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




ANALISIS DAN
PEMBAHASAN
MANAJEMEN >
MANAGEMENT
DISCUSSION & ANALYSIS




                                                                                                                                             151
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 154
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Pembahasan dan analisis kinerja keuangan berikut                         This financial performance discussion and analysis
      mengacu pada Laporan Keuangan Konsolidasian                              refers to the Company’s Consolidated Financial
      Perseroan untuk tahun-tahun yang berakhir pada 31                        Statements for the years ended December 31,
      Desember 2025 dan 2024 yang disajikan dalam buku                         2025 and 2024 attached to this Annual Report.
      Laporan Tahunan ini. Laporan Keuangan Konsolidasian                      The Consolidated Financial Statements are audited
      tersebut telah diaudit oleh Kantor Akuntan Publik Y.                     by Public Accounting Firm Y. Santosa & Rekan
      Santosa & Rekan dengan pendapat bahwa laporan                            with their opinion that the consolidated financial
      keuangan konsolidasian tersebut menyajikan                               statements present fairly in all material respects,
      secara wajar dalam semua hal yang material, posisi                       the consolidated financial position of PT Bakrie &
      keuangan konsolidasian PT Bakrie & Brothers Tbk                          Brothers Tbk and its subsidiaries as of December 31,
      dan entitas anak tanggal 31 Desember 2025, serta                         2025 and the consolidated financial performance and
      kinerja keuangan dan arus kas konsolidasian untuk                        cash flows for the year then ended, in accordance
      tahun yang berakhir pada tanggal tersebut, sesuai                        with Indonesian Financial Accounting Standards.
      dengan Standar Akuntansi Keuangan di Indonesia.
                                                                               The understanding of description of the financial
      Pemahaman atas uraian tinjauan kinerja keuangan                          performance review is taking into account the
      ini tetap memperhatikan penjelasan pada                                  disclosures in the notes to the Consolidated
      catatan atas Laporan Keuangan Konsolidasian                              Financial Statements that represent as an
      sebagai bagian yang tidak terpisahkan                                    integral part of this Integrated Annual Report.
      dari Laporan Tahunan Terintegrasi ini.




      TINJAUAN OPERASI PER SEGMEN USAHA
      OPERATING REVIEW PER BUSINESS SEGMENT [SEOJK F.2]
      Perusahaan memiliki tiga segmen operasi yang yang                        The Company has three core business segments
      terdiri dari manufaktur dan infrastruktur, jasa fabrikasi                consist of manufacturing and infrastructure,
      dan konstruksi, serta perdagangan, jasa dan investasi.                   fabrication and construction services, as well
                                                                               as trading, services and investment.
      SEGMEN MANUFAKTUR DAN
      INFRASTRUKTUR DAN SEGMEN JASA                                            MANUFACTURING AND
      FABRIKASI DAN KONSTRUKSI                                                 INFRASTRUCTURE SEGMENT AND
                                                                               FABRICATION AND CONSTRUCTION
      Perusahaan memperoleh pendapatan yang
      berkesinambungan dari unit-unit usahanya yang
                                                                               SERVICES SEGMENT
      bergerak di beragam bidang manufaktur dan jasa                           The Company earns a sustainable recurring
      fabrikasi dan konstruksi. Sedangkan proyek-proyek                        income from its various manufacturing and
      infrastruktur saat ini dikembangkan untuk menjadi                        fabrication and construction services business
      sumber pendapatan perusahaan di masa mendatang.                          units. Whereas the infrastructure projects are
                                                                               currently developed as future income generator.
      Segmen Manufaktur dan Infrastruktur menyumbang
      hampir seluruh dari total pendapatan Perusahaan                          The Manufacturing and Infrastructure segment
      pada tahun 2025, yaitu sebesar Rp 3,11 triliun. Jumlah                   contributed nearly all of the Company’s total
      tersebut merupakan pendapatan dari unit usaha                            revenue in 2025, or Rp 3.11 trillion. This revenue
      Perusahaan yang bergerak di bidang komponen                              was generated by the Company’s manufacturing
      otomotif, industri metal dan infrastruktur.                              business units in automotive component,
                                                                               metal industry, and infrastructure sectors.
      Segmen Jasa Fabrikasi dan Konstruksi merupakan
      salah satu lini bisnis unit usaha BNBR, yaitu PT                         The Fabrication and Construction Segment is
      Bakrie Metal Industries (BMI) dan PT Bakrie                              one business line of BNBR business unit that are
      Construction (Bcons). Pada tahun 2025 segmen ini                         PT Bakrie Metal Industries (BMI) and PT Bakrie
      memberikan pendapatan sejumlah Rp 387,37 miliar.                         Construction (BCons). In 2025 this segment
                                                                               generated revenue totaling at Rp 387.37 billion.




152
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 155
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KINERJA SEGMEN MANUFAKTUR                                                     PERFORMANCE OF AUTOMOTIVE
KOMPONEN OTOMOTIF DAN                                                         COMPONENT MANUFACTURING
KENDARAAN LISTRIK                                                             SEGMENT AND ELECTRIC VEHICLES
BNBR memproduksi komponen otomotif dan                                        BNBR carries out its automotive component business
merintis manufaktur kendaraan listrik melalui anak                            and initiates electric vehicles manufacturing through
perusahaannya yaitu PT VKTR Teknologi Mobilitas                               its subsidiary which is PT VKTR Teknologi Mobilitas
Tbk (VKTR). VKTR bergerak di bidang pengecoran                                Tbk (VKTR). VKTR is engaged in iron casting and
besi dan manufaktur komponen suku cadang                                      component manufacturing of automotive parts
otomotif melalui Perusahaan Anak, perdagangan                                 through its Subsidiaries, wholesale trading of new
besar mobil baru dan kendaraan komersial baru                                 cars and new commercial vehicles in the form of
berupa kendaraan bermotor listrik berbasis baterai,                           battery-based electric motorized vehicles, component
komponen suku cadang, aksesori mobil, dan industri                            parts, car accessories, and the car body industry
karoseri kendaraan bermotor roda empat atau lebih                             for four-wheeled or more motorized vehicles and
dan kendaraan bermotor listrik berbasis baterai.                              motorized vehicles, battery-based electricity.

Saat ini kegiatan usaha VKTR yang telah menghasilkan                          Currently VKTR’s business activities that have
pendapatan adalah pengecoran besi dan manufaktur                              generated revenue are foundry and manufacture
komponen suku cadang otomotif, perdagangan                                    of automotive spare parts, wholesale trading of
besar mobil baru berupa kendaraan bermotor listrik                            new cars in the form of battery-based electric
berbasis baterai, perdagangan besar komponen                                  motorized vehicles, wholesale trading of component
suku cadang, dan aksesori mobil serta perdagangan                             parts and car accessories as well as wholesale
besar barang bekas dan sisa-sisa tak terpakai                                 trading of used goods and unused scraps. As for
(scrap). Sedangkan untuk kegiatan usaha industri                              the business activities of the car body industry
karoseri kendaraan bermotor roda empat atau                                   for four-wheeled or more motorized vehicles,
lebih masih dalam tahap persiapan atau belum                                  they are still in the preparatory stage or have not
melakukan kegiatan operasional komersial.                                     carried out commercial operational activities.

Efektif pada 23 Desember 2022 VKTR mengakuisisi                               Effective on December 23, 2022, VKTR acquired PT
PT Bakrie Autoparts (BA). Dahulu BA bernama PT                                Bakrie Autoparts (BA). Previously BA was established
Bakrie Tosanjaya yang mengawali produksinya                                   as PT Bakrie Tosanjaya in 1975; currently BA supplies
pada tahun 1975. BA merupakan pemasok                                         automotive components for OEM with major products
komponen otomotif bagi OEM dengan produk                                      among others are brake drum, flywheel, disc brake,
andalan di antaranya drum rem, roda gila, rem                                 hub and coupling housing. BA also has the capacity
cakram, hub, dan rumah kopling. BA juga                                       to perform general or non-automotive casting and
memiliki kapasitas untuk melakukan pengecoran                                 has tapped into after sales spare parts market.
komponen non-otomotif dan saat ini BA juga
menyasar pasar suku cadang purna jual.                                        BA operates five manufacturing facilities with an
                                                                              annual casting capacity of 33,000 tons and a precision
BA memiliki lima fasilitas pabrik dengan kapasitas                            machining capacity of 2.5 million units. In 2025, BA
pengecoran 33.000 ton per tahun dan mesin                                     experienced a slight decline in performance in both
presisi 2,5 juta unit per tahun. Pada tahun 2025                              its foundry and precision machining operations,
kinerja BA baik di dalam produksi pengecoran atau                             primarily due to a downturn in the national automotive
foundry ataupun produksi mesin presisi mengalami                              industry. In response, BA implemented a pricing
sedikit penurunan. Hal ini dikarenakan menurunnya                             strategy by lowering its selling prices — not only
industri otomotif nasional. Strategi yang dilakukan                           to maintain its current market share, but also to
BA ditengah menurunnya industri otomotif nasional                             capture additional share from competitors.
adalah dengan menurunkan harga jual agar
selain dapat mempertahankan pangsa pasar, juga                                PERFORMANCE OF METAL
dapat merebut pangsa pasar dari kompetitor.                                   INDUSTRY MANUFACTURING AND
                                                                              FABRICATION AND CONSTRUCTION
KINERJA SEGMEN MANUFAKTUR                                                     SERVICES SEGMENT
INDUSTRI METAL DAN JASA FABRIKASI
                                                                              BNBR carries out its business in metal industry
DAN KONSTRUKSI METAL
                                                                              through its subsidiaries PT Bakrie Metal Industries
Unit usaha BNBR yang bergerak di industri metal                               (BMI). BMI started its business in 1959 through
adalah PT Bakrie Metal Industries (BMI). BMI                                  its subsidiaries PT Bakrie Pipe Industries (BPI) by
memulai usahanya pada tahun 1959 melalui anak                                 producing steel pipes for general use and later



                                                                                                                                             153
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 156
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      perusahaannya PT Bakrie Pipe Industries (BPI) dengan                     expanded to oil and gas sector. In 1984 BMI
      memproduksi pipa baja untuk penggunaan umum dan                          expanded its capacity by providing fabrication
      kemudian juga merambah kepada sektor migas. Pada                         service for corrugated metal and bridges, and then
      tahun 1984 BMI memperluas usahanya ke layanan                            in 1985 BMI started its EPC business through its
      fabrikasi baja bergelombang dan jembatan, kemudian                       subsidiaries PT Bakrie Construction (BCons).
      pada tahun 1985 BMI memulai bisnis EPC melalui anak
      perusahaannya PT Bakrie Construction (BCons).                            The annual capacity of BMI is 200 thousand
                                                                               ton of steel pipes for oil & gas and non-oil &
      Kapasitas produksi tahunan BMI adalah 200 ribu                           gas sector, 20 thousand ton of non-oil & gas
      ton pipa baja untuk sektor migas dan penggunaan                          steel structure fabrication and 2.5 million man-
      non-migas, 20 ribu ton fabrikasi struktur baja non-                      hour of oil & gas steel structure fabrication. BMI
      migas dan 2,5 juta jam kerja fabrikasi struktur baja                     also has extensive experience in handling EPC
      migas. Selain itu BMI juga berpengalaman menangani                       projects for various oil & gas and non-oil & gas
      proyek EPC untuk berbagai konstruksi migas dan non-                      construction. During 2025 most of the projects
      migas. Selama tahun 2025 sebagian besar proyek                           handled by BMI came from non-oil & gas sector.
      yang ditangani oleh BMI berasal dari non-migas.
                                                                               PERFORMANCE OF
      KINERJA SEGMEN INFRASTRUKTUR                                             INFRASTRUCTURE SEGMENT
      Unit usaha BNBR yang bergerak di bidang                                  BNBR carries out its infrastructure business through
      infrastruktur adalah PT Bakrie Indo Infrastructure                       its subsidiaries PT Bakrie Indo Infrastructure (BIIN).
      (BIIN). Didirikan pada tahun 2008, BIIN merupakan                        Established in 2008, BIIN was a development of
      pengembangan dari Divisi Infrastruktur PT Bakrie                         Infrastructure Division of PT Bakrie & Brothers Tbk.
      & Brothers Tbk. Sebagai perusahaan induk                                 As a holding company with various infrastructure
      dengan beragam aset infrastruktur di Indonesia,                          assets in Indonesia, BIIN utilizes its extensive
      BIIN memanfaatkan pengalaman luasnya di bidang                           experience in infrastructure field and regional
      infrastruktur dan keahlian regional. Objektif                            expertise. BIIN’s objective is to invest in lucrative
      BIIN adalah melakukan investasi pada proyek                              and high-growth toll road, power, oil & gas, port,
      infrastruktur jalan tol, tenaga listrik, minyak dan gas,                 and telecommunication infrastructure projects.
      pelabuhan dan telekomunikasi yang menguntungkan
      dan memiliki potensi pertumbuhan tinggi.                                 Currently BIIN focuses on two major infrastructure
                                                                               projects, that are Cimanggis-Cibitung 26.4km toll
      Saat ini dua proyek infrastruktur utama yang ditangani                   road in West Java, and Kalija gas pipeline with phase
      BIIN adalah jalan tol Cimanggis-Cibitung sepanjang                       1 stretches 200 km at offshore North Java from
      26,4 km di Jawa Barat, serta jalur pipa gas Kalija                       Kepodang to Tambak Lorok, and phase 2 is planned
      sepanjang 200 km untuk fase 1 di lepas pantai                            to stretch from East Kalimantan to South Kalimantan.
      utara pulau Jawa dari Kepodang hingga Tambak
      Lorok, dan fase 2 direncanakan akan terbentang                           On 28 November 2025, BNBR, through PT Bakrie Toll
      dari Kalimantan Timur hingga Kalimantan Selatan.                         Indonesia (BTI), successfully acquired 100% of the
                                                                               shares in PT Cimanggis Cibitung Tollways (CCT), which
      Pada tanggal 28 November 2025, BNBR melalui                              were previously held by PT Waskita Toll Road (WTR)
      PT Bakrie Toll Indonesia (BTI) telah berhasil                            at 35% and PT Sarana Multi Infrastruktur (SMI) at 55%.
      mengakuisisi 100% saham PT Cimanggis Cibitung
      Tollways (CCT), yang sebelumnya dimiliki oleh                            Since December 2018 BIIN has consolidated
      PT Waskita Toll Road (WTR) sebesar 35% dan PT                            PT Multi Kontrol Nusantara (MKN), a company
      Sarana Multi Infrastruktur (SMI) sebesar 55%.                            engaged in the field of information technology
                                                                               and telecommunications infrastructure as well as
      Sejak Desember 2018 BIIN mengkonsolidasi PT Multi                        infrastructure support services. MKN has became
      Kontrol Nusantara (MKN), sebuah perusahaan yang                          one of the contractors for Palapa Ring project, a
      bergerak di bidang infrastruktur teknologi informasi                     project of Government of Indonesia to develop
      dan telekomunikasi serta penyedia jasa pendukung                         infrastructure network of telecommunication and
      infrastruktur. MKN telah menjadi salah satu kontraktor                   internet across Indonesia. MKN also contributes
      proyek Palapa Ring, sebuah proyek milik Pemerintah                       to Government programs for equal distribution
      Republik Indonesia untuk mengembangkan                                   of internet connectivity in rural, suburban and 3T
      jaringan infrastruktur telekomunikasi dan internet                       (Outermost, Frontier and Disadvantaged) areas.
      di seluruh Indonesia. MKN juga berkontribusi
      terhadap program Pemerintah untuk pemerataan
      konektivitas internet di area pedesaan, pinggiran
      kota dan 3T (Terluar, Terdepan dan Tertinggal).


154
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 157
                                                                                                                                    FORWARD MOMENTUM
                                                    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KI N ERJA OPER A SIONAL PER SEG M EN MAN U FAK TU R , JA SA FAB RI K A SI
DAN KONSTRU KSI M ETAL , DAN I N FR A STRU K TU R
OPERATIONAL PERFORMANCE OF MANUFACTURING, METAL FABRICATION AND
CONSTRUCTION SERVICES, AND INFRASTRUCTURE BY SEGMENT
                                                                                         2025                                          2025/2024
                                                                                                                                                   TINGKAT
                                               2024                                                                                               KENAIKAN
        URAIAN                    SATUAN                                                                       % ATAS                                                  2026
                                              JUMLAH                                 REALISASI                                SELISIH             / PENURU-
     DESCRIPTION                   UNIT                             TARGET                                     TARGET                               NAN (%)           TARGET
                                                 TOTAL                              REALIZATION                             DIFFERENCE
                                                                                                            % TO TARGET                            INCREASE /
                                                                                                                                                   DECREASE
                                                                                                                                                  2024:2023 (%)

A. VOLUME PRODUKSI | PRODUCTION VOLUME

Segmen Manufaktur Komponen Otomotif | Automotive Components Manufacturing Segment
Pengecoran
                                   Ton             25.106             27.948              24.422                 87,4%                 -684              -2,7%               27.878
Foundry
Pemesinan Presisi                 Buah
                                              2.319.765             2.547.818        2.943.227                  115,5%           623.462                26,9%         2.789.284
Precision Machining               Piece
Segmen Manufaktur dan Jasa Pabrikasi dan Konstruksi Industri Metal |
Metal Industry Manufacturing and Fabrication and Construction Services Segment
Pipa Baja Migas
                                   Ton             27.493             45.863               17.446                38,0%             -10.047             -36,5%                38.211
Oil & Gas Steel Pipe
Pipa Baja
Non Migas
                                   Ton            33.653               61.776             39.954                 64,7%                6.301              18,7%               76.813
Non-Oil & Gas
Steel Pipe
Fabrikasi Struktur
Baja - Migas
Steel Structure                    Ton                     0                 0                     0              0,0%                       0            0,0%                   0
Fabrication -
Oil & Gas
Fabrikasi Struktur
Baja - Non Migas
Steel Structure                    Ton              6.989             10.904                 6.310               57,9%                 -679              -9,7%               10.643
Fabrication - Non
Oil & Gas
Segmen Kendaraan Bermotor Listrik Berbasis Baterai | Electric Vehicle Segment
Bus Listrik                       Unit
                                                         20              215                     50              23,3%                       30        150,0%                  540
EV Bus                            Units
Truk Listrik                      Unit
                                                         20              227                      13              5,7%                       -7        -35,0%                   214
EV Truck                          Units
Transporter Listrik               Unit
                                                           0                 0                     0              0,0%                       0            0,0%                   0
EV Transporter                    Units
Forklift Listrik                  Unit
                                                           0                 0                     0              0,0%                       0            0,0%                   0
EV Forklift                       Units
Jasa Setelah
                                  Unit
Penjualan                                                  0                 0                     0              0,0%                       0            0,0%                   0
                                  Units
After Sales




                                                                                                                                                                                      155
Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan                   Tanggung Jawab Sosial              Informasi Tambahan                  Laporan Keuangan
   Human Capital Management                Tata Kelola Perusahaan                    dan Lingkungan                 Additional Information                Financial Report
                                           Corporate Governance                  Social and Environmental
                                           Implementation Report                      Responsibility
Page 158
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                 2025                                        2025/2024

                                               2024                                                                                   TINGKAT
             URAIAN                SATUAN                                                                                            KENAIKAN               2026
                                    UNIT      JUMLAH                                              % ATAS                             / PENURU-
           DESCRIPTION                                                        REALISASI                                 SELISIH                            TARGET
                                               TOTAL         TARGET                               TARGET                               NAN (%)
                                                                              REALIZATION                             DIFFERENCE
                                                                                               % TO TARGET                            INCREASE /
                                                                                                                                      DECREASE
                                                                                                                                     2024:2023 (%)

       B. VOLUME PENJUALAN | SALES VOLUME

       Segmen Manufaktur Komponen Otomotif | Automotive Components Manufacturing Segment
       Penjualan
       kepada ATPM                    Ton       20.218          22.477            19.402                86,3%                -816            -4,0%              17.383
       Sales to OEM
       Suku Cadang
       Purna Jual
                                      Ton        1.498               1.645          1.661              101,0%                 163            10,9%               4.796
       Replacement Spare
       Parts Market
       Pengecoran
       Non Otomotif                   Ton        3.120               3.562         3.200                89,8%                  80             2,6%               5.699
       General Casting
       Ekspor | Export                Ton          271                264             159               60,2%                 -112          -41,4%                        0
       Segmen Manufaktur dan Jasa Pabrikasi dan Konstruksi Industri Metal | Metal Industry
       Manufacturing and Fabrication and Construction Services Segment
       Pipa Baja Migas
                                      Ton      26.858           45.685            18.016                39,4%              -8.842          -32,9%              37.900
       Oil & Gas Steel Pipe
       Pipa Baja Non Migas
       Non-Oil & Gas                  Ton      45.600            61.678           38.918                 63,1%             -6.682            -14,7%            76.700
       Steel Pipe
       Perdagangan
       Produk Baja
                                      Ton      27.004                1.000       26.039             2603,9%                  -965            -3,6%                1.346
       Trading of Steel
       Products
       Fabrikasi Struktur
       Baja - Non Migas
       Steel Structure                Ton       5.535           10.904             7.366                67,6%               1.830             33,1%             10.643
       Fabrication - Non
       Oil & Gas
       Segmen Infrastruktur Jalan Tol | Infrastructure Toll Road Segment*
                                    Juta
       Volume Kendaraan             Unit
                                                 42,92               59,48         60,74              102,11%                17,81         41,50%                 64,21
       Traffic Volume              Millions
                                    Units
       Lalu lintas Harian
       Rata-rata                     Unit
                                                37.098               39.171      40.869              104,33%              3.771,00          10,16%             42.330
       Weighted Traffic              Units
       Vehicle per Day




156
                      Profil Perusahaan            Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights               Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 159
                                                                                                                                         FORWARD MOMENTUM
                                                         PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                              2025                                          2025/2024
                                                                                                                                                        TINGKAT
                                                    2024                                                                                               KENAIKAN
            URAIAN                    SATUAN                                                                        % ATAS
                                                                                                                                                                            2026
                                       UNIT        JUMLAH                                 REALISASI                                SELISIH             / PENURU-
         DESCRIPTION                                                     TARGET                                     TARGET                               NAN (%)
                                                                                                                                                                           TARGET
                                                      TOTAL                              REALIZATION                             DIFFERENCE
                                                                                                                 % TO TARGET                            INCREASE /
                                                                                                                                                        DECREASE
                                                                                                                                                       2024:2023 (%)

    Segmen Kendaraan Bermotor Listrik Berbasis Baterai | Electric Vehicle Segment
    Bus Listrik                        Unit
                                                              29              24                      53            220,8%                        24         82,8%                   390
    EV Bus                             Units
    Truk Listrik                       Unit
                                                               14            331                       10              3,0%                       -4        -28,6%                   125
    EV Truck                           Units
    Transporter Listrik                Unit
                                                                0            122                        0              0,0%                       0            0,0%                   57
    EV Transporter                     Units
    Forklift Listrik                   Unit
                                                                7            150                        6              4,0%                       -1         -14,3%                   34
    EV Forklift                        Units
    Jasa Setelah
                                       Unit
    Penjualan                                                   0                 0                     0              0,0%                       0            0,0%                    0
                                       Units
    After Sales

Catatan: Pengkonsolidasian kinerja CCT dicatatkan setelah penyelesaian akuisisi CCT per 28 November 2025.
Note: The consolidation of CCT’s performance was recorded following the completion of the acquisition of CCT as of November 28, 2025.




.

    PENJUAL AN B ERSI H PER SEG M EN MAN U FAK TU R DAN JA SA FAB RI K A SI DAN KONSTRU KSI M ETAL
    NET SALES OF MANUFACTURING AND METAL FABRICATION AND CONSTRUCTION SERVICES BY SEGMENT
                                                                                              2025                                          2025/2024
                                                                                                                                                        TINGKAT
                                                    2024                                                                                               KENAIKAN
            URAIAN                    SATUAN                                                                        % ATAS                                                  2026
                                       UNIT        JUMLAH                                 REALISASI                                SELISIH             / PENURU-
         DESCRIPTION                                                     TARGET                                     TARGET                               NAN (%)           TARGET
                                                      TOTAL                              REALIZATION                             DIFFERENCE
                                                                                                                 % TO TARGET                            INCREASE /
                                                                                                                                                        DECREASE
                                                                                                                                                       2024:2023 (%)

    Segmen Manufaktur Komponen Otomotif | Automotive Components Manufacturing Segment
    Penjualan
                                      Rp Juta
    kepada ATPM                                       716.624             794.157             702.106                 88,4%              -14.518              -2,0%               661.170
                                      Rp. Mio
    Sales to OEM
    Suku Cadang
    Purna Jual                        Rp Juta
                                                        38.441            42.477                 41.821               98,5%               3.380                8,8%           125.539
    Replacement Spare                 Rp. Mio
    Parts Market
    Pengecoran
                                      Rp Juta
    Non Otomotif                                       90.342             105.148              96.896                 92,2%               6.554                7,3%               163.541
                                      Rp. Mio
    General Casting
    Ekspor                            Rp Juta
                                                           7.931           8.309                 4.632                55,7%              -3.299              -41,6%                    0
    Export                            Rp. Mio




                                                                                                                                                                                            157
    Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                   Tanggung Jawab Sosial              Informasi Tambahan                  Laporan Keuangan
       Human Capital Management                 Tata Kelola Perusahaan                    dan Lingkungan                 Additional Information                Financial Report
                                                Corporate Governance                  Social and Environmental
                                                Implementation Report                      Responsibility
Page 160
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                       2025                                          2025/2024
                                                                                                                                              TINGKAT
                                                  2024                                                                                       KENAIKAN
              URAIAN                   SATUAN                                                            % ATAS                                                     2026
                                        UNIT     JUMLAH                             REALISASI                                 SELISIH        / PENURU-
           DESCRIPTION                                              TARGET                               TARGET                                NAN (%)             TARGET
                                                  TOTAL                             REALIZATION                             DIFFERENCE
                                                                                                      % TO TARGET                             INCREASE /
                                                                                                                                              DECREASE
                                                                                                                                             2024:2023 (%)

       Segmen Manufaktur dan Jasa Pabrikasi dan Konstruksi Industri Metal |
       Metal Industry Manufacturing and Fabrication and Construction Services Segment
       Pipa Baja Migas                 Rp Juta
                                                 987.589           1.361.706          633.621                  46,5%             -353.968          -35,8%            1.114.399
       Oil & Gas Steel Pipe            Rp. Mio
       Pipa Baja
       Non Migas                       Rp Juta
                                                  844.192           1.155.424         667.865                  57,8%             -176.327          -20,9%           1.390.193
       Non-Oil & Gas                   Rp. Mio
       Steel Pipe
       Perdagangan
       Produk Baja                     Rp Juta
                                                  512.607                   3.220     518.625             16106,4%                  6.018              1,2%              4.442
       Trading of Steel                Rp. Mio
       Products
       Fabrikasi Struktur
       Baja - Migas
                                       Rp Juta
       Steel Structure                             39.901            458.493           171.582                 37,4%               131.681        330,0%             480.885
                                       Rp. Mio
       Fabrication -
       Oil & Gas
       Fabrikasi Struktur
       Baja - Non Migas
                                       Rp Juta
       Steel Structure                            213.576            353.440           215.787                  61,1%                2.211             1,0%          360.967
                                       Rp. Mio
       Fabrication - Non
       Oil & Gas
       Jasa EPC                        Rp Juta
                                                   14.533              97.334             7.003                  7,2%              -7.530           -51,8%           209.328
       EPC Services                    Rp. Mio
       Segmen Infrastruktur | Infrastructure Segment
       Infrastruktur
                                       Rp Juta
       Telekomunikasi                             145.432            225.109           166.763                  74,1%              21.330            14,7%            278.015
                                       Rp. Mio
       Telco Infrastructure
       Jasa Pendukung
       Infrastruktur                   Rp Juta
                                                  166.742            182.502            192.211              105,3%                25.470            15,3%             197.167
       Infrastructure                  Rp. Mio
       Support Services
       Pendapatan
                                       Rp Juta
       Jalan Tol*                                 433.716            805.851          845.886               104,97%               412.170         95,03%             892.056
                                       Rp. Mio
       Toll Road Revenue*
       Segmen Kendaraan Bermotor Listrik Berbasis Baterai | Electric Vehicle Segment
       Bus Listrik                     Rp Juta
                                                  115.220              94.599         215.560                227,9%               100.339             87,1%        1.378.206
       EV Bus                          Rp. Mio
       Truk Listrik                    Rp Juta
                                                  28.693             926.257            14.865                    1,6%            -13.828          -48,2%             218.555
       EV Truck                        Rp. Mio
       Forklift Listrik                Rp Juta
                                                    2.591             56.850              2.149                  3,8%                -442             -17,1%           48.963
       EV Forklift                     Rp. Mio
       Jasa Setelah
                                       Rp Juta
       Penjualan                                   4.950                       0         12.614                  0,0%               7.664          154,8%                         0
                                       Rp. Mio
       After Sales

      Catatan: Pengkonsolidasian kinerja CCT dicatatkan setelah penyelesaian akuisisi CCT per 28 November 2025.
      Note: The consolidation of CCT’s performance was recorded following the completion of the acquisition of CCT as of November 28, 2025.




158
                          Profil Perusahaan               Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                          Corporate Profile               Main Highlights               Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                                & the Board of Directors
Page 161
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




SEGMEN PERDAGANGAN,                                                           TRADING, SERVICES AND
JASA DAN INVESTASI                                                            INVESTMENT SEGMENT
Perusahaan juga memperoleh pendapatan dari                                    The Company also earns revenues from Trading,
segmen Perdagangan, Jasa dan Investasi yang                                   Services and Investment Segment which comprise of
meliputi perdagangan bus listrik, jasa manajemen dan                          trading of electric bus, management and consultation
konsultasi dan melakukan investasi pada perusahaan-                           services and making investment in other companies
perusahaan lain baik dalam bentuk penyertaan saham,                           in the form of equity participation, establish or
mendirikan atau mengambil bagian atas saham-saham                             acquire stocks of other companies both directly
perusahaan lain secara langsung maupun tidak                                  and indirectly, trading marketable securities, trading
langsung, perdagangan surat berharga, perdagangan                             electric vehicle and other investment activities.
kendaraan listrik dan kegiatan investasi lainnya.
                                                                              In 2025 Trading, Services and Investment segment
Pada tahun 2025 segmen Perdagangan, Jasa dan                                  contributes 6.55% of the Company’s total revenue,
Investasi menyumbang 6,55% dari total pendapatan                              or Rp 245.19 billion. The majority of that sum
Perusahaan, yaitu sebesar Rp 245,19 miliar.                                   was contributed by trading of electric vehicle
Sebagian besar dari jumlah tersebut merupakan                                 through PT VKTR Teknologi Mobilitas Tbk.
pendapatan dari aktivitas penjualan kendaraan
listrik melalui PT VKTR Teknologi Mobilitas Tbk.




URAIAN ATAS KINERJA
KEUANGAN PERUSAHAAN
REVIEW OF FINANCIAL PERFORMANCE
PENDAPATAN BERSIH                                                              NET REVENUES
Pada tahun 2025 Perusahaan mencatatkan                                         In 2025 the Company booked total net
pendapatan bersih sebesar Rp 3,74 triliun,                                     revenues of Rp 3.74 trillion, or decreased by
atau turun sebanyak 3,28% dibandingkan                                         3.28% compared to net revenues of 2024.
pendapatan bersih pada tahun 2024.
                                                                               The Fabrication and Construction Services sector
Sektor Jasa Pabrikasi dan Konstruksi mengalami                                 recorded a revenue increase of 52.82%, primarily
kenaikan pendapatan sebanyak 52,82%, hal                                       driven by a rise in the number of contracts
ini utamanya didukung oleh peningkatan                                         secured by BNBR’s business units, particularly
jumlah kontrak yang diperoleh unit-unit usaha                                  PT Bakrie Construction, which contributed
BNBR , khususnya PT Bakrie Construction,                                       significantly to the overall revenue growth.
sehingga pendapatan dapat meningkat.
                                                                               The Trading, Services, and Investment sector
Sektor Perdagangan, Jasa dan Investasi                                         posted a 79.68% increase compared to 2024.
mengalami kenaikan sebesar 79,68% apabila
dibandingkan dengan tahun 2024.                                                While, the Manufacturing and Infrastructure
                                                                               sector recorded a 10.62% decline in
Sedangkan sektor Manufaktur dan Infrastruktur                                  revenue compared to 2024.
mengalami penurunan pendapatan sebanyak
10,62% apabila dibandingkan dengan tahun 2024.




                                                                                                                                              159
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 162
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PEN DAPATAN B ERSI H PER SEG M EN OPER A SI
       NET REVENUES BY OPERATING SEGMENT
                                                                  2024                                   2025                              2025/2024
                                                                                                                                                        TINGKAT
                                                                        % TERHADAP                             % TERHADAP                              KENAIKAN
               URAIAN                     SATUAN                           TOTAL                                  TOTAL
                                           UNIT     JUMLAH                                JUMLAH                                   JUMLAH              / PENURU-
             DESCRIPTION                                                PENJUALAN                              PENJUALAN                                 NAN (%)
                                                     TOTAL              % TO TOTAL          TOTAL              % TO TOTAL           TOTAL              INCREASE /
                                                                           SALES                                  SALES                                DECREASE
                                                                                                                                                      2025:2024 (%)

       Manufaktur dan
       Infrastruktur                      Rp Juta
                                                    3.479.967               89,92%           3.110.416                    83,10%    -369.551                 -10,62%
       Manufacturing and                  Rp. Mio
       Infrastructure
       Perdagangan, Jasa
       dan Investasi                      Rp Juta
                                                       136.461               3,53%            245.188                     6,55%      108.727                  79,68%
       Trading, Services                  Rp. Mio
       and Investment
       Jasa Pabrikasi
       dan Konstruksi                     Rp Juta
                                                      253.477                6,55%            387.369                     10,35%     133.892                  52,82%
       Fabrication and                    Rp. Mio
       Construction Services
       Konsolidasian                      Rp Juta
                                                    3.869.905              100,00%        3.742.973                  100,00%        -126.932                  -3,28%
       Consolidated                       Rp. Mio



      BEBAN POKOK PENDAPATAN                                                          COST OF REVENUES
      Pada tahun 2025 Perusahaan mencatatkan                                          In 2025, the Company recorded a 0,06%
      penurunan beban pokok pendapatan sebanyak                                       decrease in cost of revenue, reaching Rp 2.99
      0,06% menjadi Rp 2,99 triliun dibandingkan tahun                                trillion, compared to Rp 3.00 trillion in 2024.
      2024 yang tercatat sebesar Rp 3,00 triliun.
                                                                                      There was a notable increase in cost of revenue
      Terdapat peningkatan beban pokok pendapatan                                     in the Trading, Services, and Investment segment
      yang cukup signifikan pada segmen Perdagangan,                                  as well as in the Fabrication and Construction
      Jasa dan Investasi serta pada sektor Jasa                                       Services sector, amounting to Rp 81.14 billion and
      Pabrikasi dan Konstruksi masing – masing                                        Rp 136.13 billion, respectively. This increase was
      sebesar Rp 81,14 miliar dan Rp 136,13 miliar, hal                               in line with the growing demand for products
      ini seiring dengan meningkatnya permintaan                                      and services offered by these business units.
      atas produk-produk unit usaha tersebut.
                                                                                      A different trend occurred in the Manufacturing
      Hal berbeda terjadi pada segmen Manufaktur dan                                  and Infrastructure segments, where the cost
      Infrastruktur dimana beban pokok pendapatan                                     of revenue decreased by Rp 219.10 billion.
      mengalami penurunan sebesar Rp 219,10 miliar.
                                                                                      Detailed cost of revenues by operating
      Rincian beban pokok pendapatan menurut                                          segment were as follows:
      segmen usaha adalah sebagai berikut:




160
                      Profil Perusahaan               Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile               Main Highlights            Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 163
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 B EBAN POKOK PEN DAPATAN PER SEG M EN OPER A SI
 COST OF REVENUES BY OPERATING SEGMENT
                                                             2024                           2025                                 2025/2024
                                                                                                                                               TINGKAT
                   UR A IAN               SATUAN                                                                                              KENAIKAN /
                DESCRIPTION                   UNIT          JUMLAH                         JUMLAH                     SELISIH
                                                             TOTAL                          TOTAL                   DIFFERENCE               PENURUNAN
                                                                                                                                               INCREASE /
                                                                                                                                              DECREASE (%)

 Infrastruktur dan Manufaktur | Infrastructure and Manufacturing
 Bahan baku                                Rp Juta
                                                                1.447.989                    1.221.895                       -226.094                        -15,61%
 Raw Material                              Rp. Mio
 Tenaga kerja langsung                      Rp Juta
                                                                   86.986                      256.321                        169.335                    194,67%
 Direct Labour                              Rp. Mio
 Overhead                                   Rp Juta
                                                                   971.136                    766.533                        -204.603                        -21,07%
 Overhead                                   Rp. Mio
 Total beban produksi                       Rp Juta
                                                               2.506.111                    2.244.749                        -261.362                    -10,43%
 Total production cost                      Rp. Mio
 Barang dalam proses - Awal                 Rp Juta
                                                                    87.233                     106.195                         18.962                        21,74%
 Work in process - Beginning                Rp. Mio
 Barang dalam proses - Akhir                Rp Juta
                                                                  -106.195                     -64.695                         41.500                    -39,08%
 Work in process - Ending                   Rp. Mio
 Barang jadi - Awal                         Rp Juta
                                                                 593.968                       435.187                        -158.781                   -26,73%
 Finished goods - Beginning                 Rp. Mio
 Barang jadi - Akhir                        Rp Juta
                                                                 -435.187                     -294.607                        140.580                    -32,30%
 Finished goods - Ending                    Rp. Mio
 Total infrastructure
                                            Rp mio            2.645.930                     2.426.829                        -219.101                        -8,28%
 and manufacturing


 Perdagangan, Jasa dan Investasi | Trading, Services and Investment
 Biaya pelayanan dan
                                            Rp Juta
 pemasangan                                                        135.481                     216.616                         81.135                        59,89%
                                            Rp. Mio
 Service and installation costs


 Jasa Pabrikasi dan Konstruksi | Fabrication and Construction Services
 Bahan baku                                 Rp Juta
                                                                   114.486                     154.788                        40.302                         35,20%
 Raw Material                               Rp. Mio
 Subkontraktor                              Rp Juta
                                                                   24.256                       61.623                         37.367                    154,05%
 Subcontractors                             Rp. Mio
 Tenaga kerja                               Rp Juta
                                                                   35.708                       61.565                        25.857                         72,41%
 Direct Labour                              Rp. Mio
 Lain-lain                                  Rp Juta
                                                                   44.567                       77.168                         32.601                        73,15%
 Others                                     Rp. Mio
 Beban Pokok Pendapatan
                                            Rp mio            3.000.428                     2.998.589                          -1.839                        -0,06%
 Total Cost of Revenues



BEBAN PENJUALAN, UMUM                                                          SELLING, GENERAL AND
DAN ADMINISTRASI                                                               ADMINISTRATIVE EXPENSES
Pada tahun 2025 Perusahaan mencatatkan                                         In 2025 the Company booked increase of
peningkatan beban penjualan, umum dan                                          selling, general and administrative expenses as
administrasi sebanyak 6,98%, menjadi sejumlah                                  much as 6,98%, increased to Rp 627.52 billion
Rp 627,52 miliar dibandingkan pencatatan                                       compared to 2024 total of Rp 586.61 billion.
tahun 2024 yang sebesar Rp 586,61 miliar.
                                                                               The largest increase occurred in general
Peningkatan terbesar terjadi pada beban umum                                   & administration expense, which
dan administrasi naik sebesar Rp 49,45 miliar.                                 increased by Rp 49.45 billion.



                                                                                                                                                                       161
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan                  Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information                Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 164
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       B EBAN PENJUAL AN , U M U M DAN ADM I N ISTR A SI
       SELLING, GENERAL AND ADMINISTRATIVE EXPENSES
                                                                      2024                     2025                               2025/2024
                                                                                                                                                 TINGKAT
                    UR A IAN                  SATUAN                                                                                            KENAIKAN /
                  DESCRIPTION                   UNIT                 JUMLAH                  JUMLAH                     SELISIH
                                                                      TOTAL                    TOTAL                   DIFFERENCE              PENURUNAN
                                                                                                                                                 INCREASE /
                                                                                                                                                DECREASE (%)

       Perdagangan, Jasa dan Investasi | Trading, Services and Investment
       Beban penjualan                        Rp Juta
                                                                         132.903                      130.135                 -2.768                        -2,08%
       Selling expenses                       Rp. Mio
       Beban karyawan                         Rp Juta
       Personnel expenses                     Rp. Mio
                                                                        250.990                     245.229                   -5.761                       -2,30%

       Beban umum dan administrasi
                                              Rp Juta
       General and administrative
                                              Rp. Mio
                                                                         202.712                     252.157                 49.445                       24,39%
       expenses
       Jumlah Beban Penjualan,
       Umum dan Administrasi                  Rp Juta
                                                                        586.605                      627.521                 40.916                          6,98%
       Total Selling, General and             Rp. Mio
       Administrative Expenses



      LABA/(RUGI) OPERASIONAL                                                      OPERATING INCOME / (LOSS)
      Pada tahun 2025 Perusahaan mencatatkan                                       In 2025 the Company recorded operating profit as
      laba usaha sejumlah Rp 116,86 miliar, menurun                                much as Rp 116.86 billion, decreased if compared
      jika dibandingkan laba usaha pada tahun                                      to 2024 total operating profit of Rp 282.87 billion.
      2024 yang sejumlah Rp 282,87 miliar.
                                                                                   OTHER INCOME (EXPENSES)
      PENGHASILAN (BEBAN) LAIN-LAIN
                                                                                   In 2025, the Company recorded other
      Pada tahun 2025 Perusahaan mencatatkan                                       income amounting to Rp 401.97 billion,
      penghasilan lain-lain sejumlah Rp 401,97 miliar,                             representing an increase compared to other
      meningkat apabila dibandingkan dengan                                        income of Rp 106.36 billion in 2024.
      penghasilan lain-lain Perusahaan pada
      tahun 2024 sebesar Rp 106,36 miliar.                                         This increase was primarily attributable to gains
                                                                                   from the remeasurement of previously held equity
      Peningkatan ini terjadi antara lain dikarenakan                              interests and a gain from a bargain purchase
      adanya keuntungan dari pengukuran kembali atas                               amounting to Rp 742.50 billion in 2025.
      kepentingan ekuitas yang dimiliki sebelumnya
      dan adanya keuntungan dari pembelian diskon
      sebesar Rp 742,50 miliar pada tahun 2025.




162
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 165
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENG HA SI L AN (B EBAN) L AI N - L AI N
OTHER INCOME/(EXPENSES)
                                                            2024                           2025                                2025/2024
                                                                                                                                              TINGKAT
                  UR A IAN               SATUAN                                                                                              KENAIKAN /
               DESCRIPTION                  UNIT           JUMLAH                         JUMLAH                     SELISIH
                                                            TOTAL                          TOTAL                  DIFFERENCE                PENURUNAN
                                                                                                                                              INCREASE /
                                                                                                                                             DECREASE (%)

Keuntungan dari pengukuran
kembali atas kepentingan
                                          Rp Juta
ekuitas yang dimiliki sebelumnya                                           0                 422.375                        422.375                          0,0%
                                          Rp. Mio
Gain on remeasurement of
previously held equity interests
Keuntungan dari
                                          Rp Juta
pembelian diskon                                                           0                  320.127                        320.127                         0,0%
                                          Rp. Mio
Gain on bargain purchase
Keuntungan atas penyelesaian
pinjaman melalui investasi                Rp Juta
                                                                353.464                                0                    -353.464                    -100,0%
Gain from settlement of                   Rp. Mio
loan through investments
Keuntungan atas
                                          Rp Juta
penjualan aset tetap                                             46.822                             971                      -45.851                        -97,9%
                                          Rp. Mio
Gain on sale of fixed assets
Keuntungan (kerugian)
selisih kurs - neto                       Rp Juta
                                                                  21.653                       14.002                          -7.651                       -35,3%
Gain (loss) on foreign                    Rp. Mio
exchange - net
Pendapatan bunga                          Rp Juta
                                                                    13.815                    93.544                         79.729                         577,1%
Interest income                           Rp. Mio
Beban bunga dan keuangan                  Rp Juta
                                                               -109.307                      -305.099                       -195.792                        179,1%
Interest and financial expenses           Rp. Mio
Kerugian atas dilusi investasi
                                          Rp Juta
pada entitas anak                                             -280.354                                 0                    280.354                     -100,0%
                                          Rp. Mio
Loss on dilution of investment
Lain-lain                                 Rp Juta
                                                                 60.265                       -143.951                      -204.216                   -338,9%
Others                                    Rp. Mio
Jumlah Beban Lain-Lain                    Rp Juta
                                                               106.358                       401.969                        295.611                     277,9%
Total Other Expenses                      Rp. Mio




LABA (RUGI) SEBELUM MANFAAT                                                    PROFIT (LOSS) BEFORE INCOME
(BEBAN) PAJAK PENGHASILAN                                                      TAX BENEFIT (EXPENSE)
Pada tahun 2025 Perusahaan mencatatkan laba                                    The company booked profit before tax expense
sebelum beban pajak penghasilan sejumlah                                       amounted to Rp 518.83 billion in 2025, an
Rp 518,83 miliar, meningkat jika dibandingkan                                  incline if compared to profit before tax expense
dengan laba sebelum beban pajak penghasilan                                    amounted to Rp 389.23 billion in 2024.
pada tahun 2024 sejumlah Rp 389,23 miliar.
                                                                               INCOME TAX BENEFIT/(EXPENSE)
MANFAAT (BEBAN) PAJAK PENGHASILAN
                                                                               In 2025, the Company recorded income tax
Pada tahun 2025 Perusahaan mencatatkan                                         expense amounting to Rp 16.09 billion, a decrease
beban pajak penghasilan sebesar Rp 16,09                                       compared to Rp 53.18 billion recorded in 2024.
miliar, turun apabila dibandingkan pencatatan
tahun 2024 sebesar Rp 53,18 miliar.




                                                                                                                                                                     163
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan                  Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information                Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 166
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       B EBAN PA JAK PENG HA SI L AN
       INCOME TAX EXPENSE
                                                                      2024                     2025                               2025/2024
                                                                                                                                                TINGKAT
                     UR A IAN                SATUAN                                                                                            KENAIKAN /
                  DESCRIPTION                   UNIT                 JUMLAH                 JUMLAH                      SELISIH
                                                                      TOTAL                    TOTAL                   DIFFERENCE             PENURUNAN
                                                                                                                                                 INCREASE /
                                                                                                                                                DECREASE (%)

       Pajak kini                             Rp Juta
                                                                         -76.434                      -42.018                 34.416                        -45,0%
       Current tax                            Rp. Mio
       Pajak tangguhan                        Rp Juta
                                                                          23.252                      25.929                  2.677                            11,5%
       Deferred tax                           Rp. Mio
       Jumlah Beban Pajak
                                              Rp Juta
       Penghasilan - Net                                                 -53.182                     -16.089                 37.093                          69,7%
                                              Rp. Mio
       Total Income Tax Expense - Net



      LABA (RUGI) NETO                                                             NET INCOME (LOSS)
      Pada tahun 2025 Perusahaan mencatatkan                                       In 2025, the Company recorded a net profit of
      laba neto sebesar Rp 502,74 miliar, meningkat                                Rp 502.74 billion, representing a 49.60% increase
      49,60% jika dibandingkan laba neto pada tahun                                compared to the net profit of Rp 336.05 billion in 2024.
      2024 yang sejumlah Rp 336,05 miliar.
                                                                                   OTHER COMPREHENSIVE INCOME (LOSS)
      PENGHASILAN (RUGI)
                                                                                   Other comprehensive incomes (expenses) consist
      KOMPREHENSIF LAIN                                                            of incomes and expenses which are not recognized
      Penghasilan (beban) komprehensif lain                                        in comprehensive income (loss) statement but
      merupakan pendapatan dan beban yang tidak                                    affected equity, thus recorded as a component
      dicatat dalam laporan laba (rugi) komprehensif                               of equity. Other comprehensive income (loss)
      namun memengaruhi ekuitas sehingga dicatat                                   is divided into two posts, namely posts that will
      sebagai komponen ekuitas. Penghasilan (beban)                                be reclassify as profit (loss) and posts that will
      komprehensif lain dibagi menjadi dua yaitu pos-pos                           not be reclassified as profit (loss). The Company
      yang akan direklasifikasi ke laba (rugi) dan pos-                            has balance of other comprehensive incomes as
      pos yang tidak akan direklasifikasi ke laba (rugi).                          required by Financial Accounting Standard (FAS).
      Perseroan memiliki saldo pada akun pendapatan
      komprehensif lain sebagaimana dipersyaratkan                                 The Company’s other comprehensive incomes
      oleh Standar Akuntansi Keuangan (SAK).                                       (loss) consist of unrealized gain on available-for-sale
                                                                                   securities, exchange rate differences due to financial
      Penghasilan (rugi) komprehensif lain-lain Perseroan                          statements translation, remeasurement of defined
      terdiri dari keuntungan yang belum direalisasikan                            benefit pension plan, and income tax on items in other
      atas efek tersedia untuk dijual, selisih kurs karena                         comprehensive income. The Company recorded other
      penjabaran laporan keuangan, pengukuran kembali                              comprehensive profit in 2025 as much as Rp 7.25
      atas program pensiun imbalan pasti dan pajak                                 billion, increase compared to other comprehensive
      penghasilan terkait pos-pos penghasilan komprehensif                         income recorded in 2024 as much as Rp 6.46 billion.
      lain. Pada tahun 2025 Perseroan mencatatkan
      penghasilan komprehensif lain sebesar Rp 7,25 miliar,                        The increase in other comprehensive income was
      meningkat dibandingkan penghasilan komprehensif                              primarily driven by foreign exchange gains amounting
      lain pada tahun 2024 yang sebesar Rp 6,46 miliar.                            to Rp 8.71 billion and a positive variance in the related
                                                                                   income tax component amounting to Rp 3.16 billion.
      Peningkatan penghasilan komprehensif lain
      utamanya disebabkan oleh adanya selisih kurs
      sebesar Rp 8,71 miliar dan selisih positif atas pos
      pajak penghasilan terkait sebesar Rp 3,16 miliar.




164
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 167
                                                                                                                    FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENG HA SI L AN (RUG I) KOM PREH ENSI F L AI N
OTHER COMPREHENSIVE INCOME (LOSS)
                                                            2024                           2025                                 2025/2024
                                                                                                                                             TINGKAT
                  UR A IAN               SATUAN                                                                                             KENAIKAN /
               DESCRIPTION                   UNIT          JUMLAH                         JUMLAH                      SELISIH
                                                            TOTAL                          TOTAL                    DIFFERENCE             PENURUNAN
                                                                                                                                             INCREASE /
                                                                                                                                            DECREASE (%)

Pos-pos yang akan direklasifikasi
lebih lanjut ke laba rugi                 Rp Juta
                                                                   -4.993                          5.967                     10.960                    -219,5%
Items that will be subsequently           Rp. Mio
reclassified to profit or loss
Selisih kurs karena penjabaran
laporan keuangan                          Rp Juta
                                                                   -2.569                           6.141                     8.710                    -339,0%
Exchange differences due to               Rp. Mio
financial statement translation
Perubahan neto atas
nilai wajar aset keuangan
                                          Rp Juta
tersedia untuk dijual                                               -2.424                          -174                     2.250                         -92,8%
                                          Rp. Mio
Net change in fair value of
available-for-sale financial asset
Pos-pos yang tidak akan
direklasifikasi ke laba rugi              Rp Juta
                                                                    11.452                         1.286                     -10.166                       -88,8%
Items that will not be                    Rp. Mio
reclassified to profit or loss
Pengukuran kembali atas
program pensiun imbalan pasti             Rp Juta
                                                                   14.302                            981                     -13.321                       -93,1%
Remeasurement of defined                  Rp. Mio
benefit pension plan
Pajak penghasilan terkait                 Rp Juta
                                                                   -2.850                           305                       3.155                        -110,7%
Related income tax                        Rp. Mio
Penghasilan (Rugi)
Komprehensif Lain -
                                          Rp Juta
Setelah Dikurangi Pajak                                            6.459                           7.253                        794                        12,3%
                                          Rp. Mio
Other Comprehensive
Income (Loss) - Net of Tax




TOTAL PENGHASILAN KOMPREHENSIF                                                TOTAL NET COMPREHENSIVE INCOME
NETO YANG DAPAT DIATRIBUSIKAN                                                 ATTRIBUTABLE TO OWNERS OF PARENT
KEPADA PEMILIK ENTITAS INDUK DAN                                              AND NON-CONTROLLING INTEREST
KEPENTINGAN NON-PENGENDALI                                                    Upon the calculation of profit/loss, then, in 2025
Setelah memperhitungkan laba/rugi, maka                                       the Company recorded net comprehensive income
pada tahun 2025 Perseroan mencatatkan laba                                    attributable to Owner of Parent and Non-Controlling
komprehensif neto yang dapat diatribusikan                                    Interest in the amount of Rp 502.74 billion.
kepada pemilik entitas induk dan kepentingan
non-pengendali sebesar Rp 502,74 miliar.




                                                                                                                                                                     165
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan                Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                   Additional Information              Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 168
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       SOROTAN N ER AC A
       BALANCE SHEETS HIGHLIGHT
                                                                      2024                     2025                               2025/2024
                                                                                                                                                 TINGKAT
                     UR A IAN                 SATUAN                                                                                            KENAIKAN /
                  DESCRIPTION                   UNIT                 JUMLAH                  JUMLAH                     SELISIH
                                                                      TOTAL                    TOTAL                   DIFFERENCE              PENURUNAN
                                                                                                                                                 INCREASE /
                                                                                                                                                DECREASE (%)

       Aset Lancar                            Rp Juta
       Current Asset                          Rp. Mio
                                                                       3.629.104                    4.418.147               789.043                         21,74%

       Aset Tidak Lancar                      Rp Juta
       Non-Current Assets                     Rp. Mio
                                                                       3.200.385                  19.149.416              15.949.031                    498,35%

       Jumlah Aset                            Rp Juta
       Total Assets                           Rp. Mio
                                                                      6.829.489                23.567.563                16.738.074                    245,09%

       Liabilitas Jangka Pendek               Rp Juta
       Short Term Liabilities                 Rp. Mio
                                                                       2.150.564                  3.596.001                1.445.437                        67,21%

       Liabilitas Jangka Panjang              Rp Juta
       Long Term Liabilities                  Rp. Mio
                                                                         767.259                15.299.898                14.532.639                    1894,10%

       Jumlah Liabilitas
       Total Liabilities
                                                                       2.917.823               18.895.899                15.978.076                     547,60%



       ASET LANCAR                                                                 CURRENT ASSETS
      Pada tahun 2025 Perusahaan mencatatkan aset lancar                           In 2025, the Company recorded current assets of
      sejumlah Rp 4,42 triliun, meningkat dibandingkan                             Rp 4.42 trillion, an increase compared to
      aset lancar pada tahun 2024 sejumlah Rp 3,63 triliun.                        Rp 3.63 trillion in 2024. This increase in current
      Peningkatan atas aset lancar disebabkan karena                               assets was primarily driven by higher short-term
      adanya peningkatan nilai investasi jangka pendek                             investments and an increase in restricted cash.
      dan peningkatan kas yang dibatasi penggunaannya.
                                                                                   NON-CURRENT ASSETS
      ASET TIDAK LANCAR                                                            In 2025, the Company recorded a significant
      Pada tahun 2025 Perusahaan mencatatkan                                       increase in non-current assets of 498.35%, reaching
      peningkatan yang signifikan atas pos aset tidak                              Rp 19.15 trillion compared to Rp 3.20 trillion in
      lancar sebanyak 498,35%, yaitu menjadi sejumlah Rp                           2024. This increase was primarily driven by the
      19,15 triliun dibandingkan Rp 3,20 triliun pada tahun                        recognition of toll road concession rights following
      2024. Peningkatan Aset tidak lancar disebabkan                               the acquisition of CCT at the end of 2025.
      oleh adanya pos Hak Pengusahaan jalan tol sebagai
      hasil dari akuisisi CCT pada akhir tahun 2025.                               TOTAL ASSETS
                                                                                   In 2025, the Company recorded total assets
      TOTAL ASET                                                                   of Rp 23.57 trillion, representing a significant
      Pada tahun 2025 Perusahaan mencatatkan                                       increase compared to Rp 6.83 trillion in 2024.
      total aset sebesar Rp 23,57 triliun, meningkat
      signifikan jika dibandingkan dengan total aset                               SHORT-TERM LIABILITIES
      pada tahun 2024 sebesar Rp 6,83 triliun.
                                                                                   In 2025, the Company’s total current liabilities
                                                                                   increased by 67.21% compared to 2024, rising
      LIABILITAS JANGKA PENDEK                                                     from Rp 2.15 trillion in 2024 to Rp 3.60 trillion
      Pada tahun 2025 total liabilitas jangka pendek                               in 2025. This increase was primarily driven by
      Perusahaan meningkat sebanyak 67,21% dibandingkan                            higher short-term borrowings and an increase
      tahun 2024, dari Rp 2,15 triliun pada tahun 2024                             in the current portion of long-term debt.
      menjadi Rp 3,60 triliun pada tahun 2025. Peningkatan
      ini dikarenakan adanya peningkatan pinjaman jangka
      pendek dan juga peningkatan bagian pinjaman jangka
      panjang yang akan jatuh tempo dalam satu tahun.




166
                       Profil Perusahaan           Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights            Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 169
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LIABILITAS JANGKA PANJANG                                                      LONG-TERM LIABILITIES
Pada tahun 2025 Perusahaan mencatatkan liabilitas                              In 2025, the Company recorded long-term liabilities of
jangka panjang sebesar Rp 15,30 triliun, meningkat                             Rp 15.30 trillion, representing a significant increase of
signifikan sebanyak 1894,10% dari pencatatan Rp                                1,894.10% from Rp 767.26 billion in 2024. This increase
767,26 miliar pada tahun 2024. Peningkatan ini                                 was primarily driven by the addition of new long-
disebabkan karena adanya penambahan pinjaman                                   term borrowings as a result of the CCT acquisition.
jangka panjang baru sebagai hasil dari akuisisi CCT.
                                                                               TOTAL LIABILITIES
TOTAL LIABILITAS
                                                                               In 2025, total liabilities increased by 547.60%, from
Pada tahun 2025 total liabilitas meningkat sebanyak                            Rp 2.92 trillion in 2024 to Rp 18.90 trillion in 2025.
547,60% dari Rp 2,92 triliun pada tahun 2024                                   This significant increase was primarily driven by the
menjadi Rp 18,90 triliun pada tahun 2025 dimana                                rise in long-term liabilities, as previously explained.
peningkatan signifikan ini disebabkan karena
adanya peningkatan liabilitas jangka panjang                                   TOTAL EQUITY
sebagaimana telah dijelaskan sebelumnya.
                                                                               BNBR recorded net equity of Rp 4.67 trillion
                                                                               in 2025, representing an increase of 19.43%
TOTAL EKUITAS
                                                                               compared to Rp 3.91 trillion in 2024. This
BNBR mencatatkan ekuitas bersih sebesar Rp                                     increase was primarily driven by a rise in retained
4,67 triliun pada tahun 2025, meningkat 19,43%                                 earnings amounting to Rp 493.85 billion.
dibandingkan ekuitas pada tahun 2024 sebesar
Rp 3,91 triliun. Penyebab dari peningkatan
ini didominasi oleh adanya peningkatan
saldo laba sebesar Rp 493,85 miliar.


TOTAL EKU ITA S
TOTAL EQUITY
                                                             2024                           2025                                2025/2024
                                                                                                                                              TINGKAT
                   UR A IAN               SATUAN                                                                                             KENAIKAN /
                DESCRIPTION                   UNIT          JUMLAH                         JUMLAH                     SELISIH
                                                             TOTAL                          TOTAL                  DIFFERENCE               PENURUNAN
                                                                                                                                              INCREASE /
                                                                                                                                             DECREASE (%)

Modal ditempatkan
                                           Rp Juta
dan disetor penuh                                               4.764.178                     4.764.178                            0                        0,00%
                                           Rp. Mio
Issued and fully paid capital
Tambahan modal disetor - net               Rp Juta
                                                              -1.750.758                     -1.750.758                            0                        0,00%
Additional paid-in capital - netto         Rp. Mio
Cadangan modal lainnya                     Rp Juta
                                                                  -86.138                       18.308                       104.446                   -121,25%
Other capital reserves                     Rp. Mio
Saldo laba (defisit)                       Rp Juta
                                                                 327.590                       821.442                       493.852                   150,75%
Retained earning (deficit)                 Rp. Mio
                                           Rp Juta
Sub-total                                                     3.254.872                      3.853.170                       598.298                    18,38%
                                           Rp. Mio
Kepentingan Non-pengendali                 Rp Juta
                                                                 656.794                       818.494                        161.700                       24,62%
Non-controlling Interest                   Rp. Mio
Jumlah (Defisiensi) Ekuitas                Rp Juta
                                                               3.911.666                     4.671.664                       759.998                    19,43%
Total (Deficiency) Equity                  Rp. Mio




                                                                                                                                                                     167
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan                 Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information               Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 170
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ARUS KAS                                                                      CASH FLOWS
      Selama tahun 2025, Perseroan mencatatkan arus                                 In 2025, the Company recorded net cash used in
      kas neto yang digunakan untuk aktivitas operasi                               operating activities amounting to Rp 107.57 billion,
      sebesar Rp 107,57 miliar, menurun dibandingkan                                a decrease compared to 2024, when the Company
      tahun 2024 yang mencatatkan arus kas neto yang                                recorded net cash generated from operating
      diperoleh dari aktivitas operasi sebesar Rp 865 juta.                         activities of Rp 865 million. This decline was primarily
      Penurunan ini disebabkan karena meningkatnya                                  attributable to higher interest payments in 2025.
      pembayaran beban bunga pada tahun 2025.
                                                                                    Net cash used in investing activities in 2025
      Arus kas bersih yang digunakan untuk aktivitas                                amounted to Rp 5.34 trillion, an increase compared
      investasi selama tahun 2025 adalah sebesar Rp 5,34                            to Rp 1.32 trillion recorded in 2024. This increase was
      triliun, meningkat dibandingkan pencatatan arus kas                           primarily driven by the acquisition of a subsidiary
      yang digunakan untuk aktivitas investasi selama                               and an increase in receivables from related parties.
      tahun 2024 sebesar Rp 1,32 triliun. Peningkatan
      ini terutama disebabkan karena adanya akuisisi                                Net cash provided by financing activities in 2025
      entitas anak dan kenaikan piutang pihak berelasi.                             amounted to Rp 5.52 trillion, representing a
                                                                                    significant increase compared to Rp 624.43 billion
      Arus kas bersih yang berasal dari aktivitas                                   in 2024. This increase was primarily driven by
      pendanaan selama tahun 2025 adalah sebesar                                    higher proceeds from long-term borrowings.
      Rp 5,52 triliun, meningkat signifikan apabila
      dibandingkan tahun 2024 sebesar Rp. 624,43
      miliar. Kontribusi peningkatan terbesar berasal dari
      peningkatan penerimaan pinjaman jangka panjang.


       ARUS K A S
       CASH FLOWS
                                                                      2024                      2025                              2025/2024
                                                                                                                                              TINGKAT
                     UR A IAN                 SATUAN                                                                                         KENAIKAN /
                   DESCRIPTION                  UNIT                 JUMLAH                  JUMLAH                     SELISIH
                                                                      TOTAL                     TOTAL                  DIFFERENCE           PENURUNAN
                                                                                                                                              INCREASE /
                                                                                                                                             DECREASE (%)

       Arus Kas Bersih yang
       Diperoleh dari (Digunakan
                                               Rp Juta
       untuk) Aktivitas Operasi                                               865                    -107.567               -108.432               -12535,49%
                                               Rp. Mio
       Net Cash Flows Provided from
       (Used in) Operating Activities
       Arus Kas Bersih yang
       Diperoleh dari (Digunakan
                                               Rp Juta
       untuk) Aktivitas Investasi                                      -1.323.353                -5.342.897               -4.019.544                   303,74%
                                               Rp. Mio
       Net Cash Flows Provided by
       (Used in) Investing Activities
       Arus Kas Bersih yang
       Diperoleh dari (Digunakan
                                               Rp Juta
       untuk) Aktivitas Pendanaan                                        624.434                   5.518.798              4.894.364                     783,81%
                                               Rp. Mio
       Net Cash Flows Provided by
       (Used in) Financing Activities
       Pengaruh perubahan kurs
       mata uang asing atas
                                               Rp Juta
       kas dan setara kas                                                     815                              91                 -724                 -88,83%
                                               Rp. Mio
       Effect of exchange rate changes
       on cash and cash equivalent
       Kas dan Setara Kas Awal Tahun
                                               Rp Juta
       Cash and Cash equivalent                                         865.464                      168.225               -697.239                    -80,56%
                                               Rp. Mio
       at beginning of year
       Kas dan Setara Kas Akhir Tahun
                                               Rp Juta
       Cash and Cash Equivalents                                         168.225                    236.650                  68.425                      40,67%
                                               Rp. Mio
       at End of Year




168
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 171
                                                                                                                                FORWARD MOMENTUM
                                                       PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KEMAMPUAN MEMBAYAR PINJAMAN
DAN KOLEKTIBILITAS PIUTANG
LIABILITIES SERVICING AND RECEIVABLES COLLECTABILITY
KEMAMPUAN MEMBAYAR UTANG                                                                  LIABILITIES SERVICING (SOLVENCY)
Kemampuan Perseroan dalam membayar utang,                                                 The Company’s solvency can be analyzed
dapat dilihat dari tiga rasio keuangan yang relevan,                                      by three relevant financial ratios – solvency
yakni rasio solvabilitas, rasio likuiditas dan tingkat                                    ratio, liquidity ratio, and collectability ratio,
kolektibilitas piutang Perseroan, sebagaimana                                             as detailed in the following tables.
ditunjukkan dalam tabel rasio keuangan berikut.

 SOLVAB I LITA S
 SOLVABILITY
                                                                        2024                           2025                                     2025/2024
                                                                                                                                                              TINGKAT
                   UR A IAN                          SATUAN                                                                                                  KENAIKAN /
                DESCRIPTION                              UNIT          JUMLAH                         JUMLAH                      SELISIH
                                                                        TOTAL                          TOTAL                    DIFFERENCE                  PENURUNAN
                                                                                                                                                              INCREASE /
                                                                                                                                                             DECREASE (%)

 Rasio Total Liabilitas
                                                     Kelipatan
 terhadap Ekuitas                                                                 0,75                          4,04                            3,30                   442,25%
                                                      Multiple
 Total Liabilities to Equity Ratio
 Rasio Total Liabilitas
                                                     Kelipatan
 terhadap EBITDA                                                                   7,33                        65,56                        58,23                      794,25%
                                                      Multiple
 Total Liabilities to EBITDA Ratio
 Rasio EBITDA terhadap
                                                     Kelipatan
 Beban Bunga                                                                      3,64                          0,94                            -2,70                   -74,05%
                                                      Multiple
 EBITDA to Interest Expense Ratio
 Rasio Total Liabilities
 terhadap Total Aset                                 Kelipatan
                                                                                  0,43                          0,80                            0,37                        87,66%
 Total Liabilities to Total                           Multiple
 Assets Ratio



TINGKAT KOLEKTIBILITAS PIUTANG                                                            RECEIVABLES COLLECTABILITY
Periode penagihan piutang lebih singkat pada                                              Company collecting period was shorter in 2025,
tahun 2025, yaitu selama 71 hari dibandingkan 75                                          which was 71 days compared to 75 days in 2024.
hari pada tahun 2024. Tingkat perputaran akun                                             Account receivables turnover also increased
piutang juga meningkat menjadi 5,05 pada tahun                                            to 5,05 in 2025 compared to 4.82 in 2024.
2025 dibandingkan 4,82 pada tahun 2024.


KOLEK TAB I LITA S
COLLECTABILITY
                                                                                                                       2024                                   2025
                                   UR A IAN                                    SATUAN
                             DESCRIPTION                                           UNIT                             JUMLAH                                 JUMLAH
                                                                                                                       TOTAL                                  TOTAL

Periode Penagihan                                                                  Hari
                                                                                                                                          75                                    71
Collection Period                                                                  Day
Perputaran Akun Piutang                                                            Hari
                                                                                                                                         4,82                                5,05
Account Receivables Turnover                                                       Day




                                                                                                                                                                                     169
 Pengelolaan Sumber Daya Manusia               Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan                     Laporan Keuangan
    Human Capital Management                  Tata Kelola Perusahaan           dan Lingkungan                   Additional Information                   Financial Report
                                              Corporate Governance         Social and Environmental
                                              Implementation Report             Responsibility
Page 172
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      STRUKTUR MODAL DAN
      KEBIJAKAN STRUKTUR MODAL
      CAPITAL STRUCTURE AND CAPITAL STRUCTURE POLICY
      Struktur modal Perseroan di tahun 2025 terdiri                           The Company’s capital structure in 2025 consisted of
      dari 80,18% berupa liabilitas dan 19,82% berupa                          80.18% liabilities and 19.82% equity. The Company’s
      ekuitas. Liabilitas Perseroan sebagian besar                             liabilities were mainly used to increase the Company’s
      digunakan untuk menambah kekurangan                                      funding needs in financing the business development
      dana Perseroan dalam membiayai kegiatan                                  activities and working capital needs.
      pengembangan usaha, dan memenuhi modal kerja.
                                                                               The Company’s equity was entirely used to finance
      Ekuitas Perseroan seluruhnya digunakan untuk                             business development activities and to cover business
      membiayai modal investasi pengembangan                                   risks.
      usaha dan untuk menutup risiko usaha.



       STRU K TU R MODAL
       CAPITAL STRUCTURE
                                                                                             2024                                    2025
                      URAIAN                               SATUAN                                   % TERHADAP                              % TERHADAP
                    DESCRIPTION                             UNIT             JUMLAH                    MODAL
                                                                                                                        JUMLAH                 MODAL
                                                                               TOTAL                                     TOTAL
                                                                                                    % TO CAPITAL                            % TO CAPITAL

       Liabilitas Jangka Pendek                            Rp Juta
                                                                                2.150.564                     31,49%     3.596.001                   15,26%
       Short-Term Liabilities                              Rp. Mio
       Liabilitas Jangka Panjang                           Rp Juta
                                                                                   767.259                     11,23%   15.299.898                   64,92%
       Long-Term Liabilities                               Rp. Mio
       Jumlah Liabilitas                                   Rp Juta
                                                                                2.917.823                    42,72%     18.895.899                   80,18%
       Total Liabilities                                   Rp. Mio
       Ekuitas                                             Rp Juta
                                                                                 3.911.666                   57,28%       4.671.664                  19,82%
       Equity                                              Rp. Mio
       Jumlah Liabilitas dan Ekuitas                      Rp Juta
       Total of Liabilities and Equity                    Rp. Mio
                                                                              6.829.489                    100,00%      23.567.563               100,00%




      KEBIJAKAN STRUKTUR MODAL                                                 CAPITAL STRUCTURE POLICY
      Perseroan menetapkan kebijakan struktur modal                            The Company established the policies of capital
      dengan maksud menjaga perimbangan antara                                 structure with a view to preserving the balance
      penggunaan komposisi modal sendiri dengan                                between the use of the composition of equity to
      pinjaman/utang yang terdiri dari utang jangka                            loan / debt consists of short-term debt and long-term
      pendek dan utang jangka panjang agar dapat                               debt in order to maximize the value of the Company.
      memaksimalkan nilai perusahaan. Perseroan berupaya                       The Company seeks to maintain capital structure
      menjaga struktur modal agar sesuai atau tidak                            to fit or do not exceed the financial covenant as
      melebihi financial covenant yang dipersyaratkan                          required by loan agreement with the creditors.
      dalam perjanjian pinjaman dengan pihak kreditur.




170
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 173
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Kebijakan struktur permodalan                                                  The Company’s capital structure policies
Perseroan yang dijalankan adalah:                                              which are implemented are:

♦     Struktur modal diupayakan mampu                                          ♦      Capital structure should be able to balance
      menyeimbangkan antara risiko keuangan                                           financial risk with the rate of return to
      dengan tingkat pengembalian untuk                                               enhance the value of the Company, by:
      meningkatkan nilai perusahaan.                                                   »   Taking into account the use of scale
       »      Dilakukan dengan memperhitungkan                                             and structure of debts that bear
              penggunaan besaran dan struktur utang                                        financial obligations (interest rate) and
              yang menimbulkan kewajiban keuangan                                          affect the liquidity of the Company.
              (tingkat bunga) dan mempengaruhi                                         »   Optimizing return of equity to
              kondisi likuiditas perusahaan.                                               increase earnings per share.
       »      Mengoptimalkan rentabilitas                                      ♦      The capital structure is reviewed by evaluating
              modal sendiri yang menghasilkan                                         the relationship between financial leverage, the
              peningkatan laba per saham.                                             value of the company, and cost of capital in order
♦     Struktur modal ditinjau dengan melakukan                                        to achieve financial trade-off that can be justified.
      evaluasi hubungan antara financial                                       ♦      Capital structure needs to be optimized by
      leverage, nilai perusahaan dan biaya                                            managing the combination of debt and equity
      modal agar tercapai financial trade off                                         that maximizes the value of the Company.
      yang dapat dipertanggungjawabkan.
♦     Struktur modal diupayakan optimal
      dengan mengatur kombinasi utang
      dan modal sendiri (ekuitas) yang dapat
      memaksimalkan nilai Perseroan.



IKATAN MATERIAL UNTUK
INVESTASI BARANG MODAL
MATERIAL COMMITMENT FOR CAPITAL EXPENDITURE
Selama tahun 2025 tidak terjadi ikatan yang                                    There was no material commitment
material atas investasi barang modal.                                          for capital investment in 2025.




INVESTASI BARANG MODAL
CAPITAL EXPENDITURE
Kebijakan investasi BNBR dan unit-unit usahanya                                The investment policy of BNBR and its
berfokus pada kelangsungan usaha dan                                           subsidiaries focuses on business sustainability
pemenuhan sasaran jangka panjang perusahaan.                                   and achievement of company’s long term plan.

Sepanjang tahun 2025 BNBR dan unit-unit usaha                                  Throughout 2025, BNBR and its business units
melakukan investasi barang modal sebesar Rp 286,42                             recorded capital expenditures amounting to Rp 286.42
miliar yang terdiri dari tanah, bangunan, dan prasarana                        billion, consisting of land, buildings, and infrastructure
Rp 114,53 miliar, mesin dan peralatan Rp 109,53 miliar,                        of Rp 114.53 billion, machinery and equipment of Rp
alat-alat pengangkutan Rp 17,58 miliar, alat komunikasi                        109.53 billion, transportation equipment of Rp 17.58
Rp 682 juta, perabotan dan peralatan kantor Rp 10,40                           billion, communication equipment of Rp 682 million,
miliar, serta aset dalam penyelesaian Rp 33,70 miliar.                         furniture and office equipment of Rp 10.40 billion,
                                                                               and construction in progress of Rp 33.70 billion.




                                                                                                                                              171
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 174
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      TARGET PERUSAHAAN DIBANDINGKAN
      REALISASI TAHUN 2025
      2025 COMPANY’S TARGET COMPARED TO
      ACTUAL PERFORMANCE [SEOJK F.2]
      Pencapaian target tahun 2025 juga dipantau                                        Achievement of 2025 target was also
      melalui parameter harga jual rata-rata dan                                        monitored through average selling price
      penyelesaian proyek infrastruktur sebagaimana                                     and infrastructure projects completion as
      dijelaskan pada tabel-tabel berikut.                                              described in the following tables.



       HARGA JUAL R ATA- R ATA
       AVERAGE SELLING PRICE
                                                                                   2025                                       2025/2024
                                                                                                                                       TINGKAT
                                                 2024                                                                                 KENAIKAN
             URAIAN                SATUAN                                                           % ATAS                                                   2026
                                    UNIT        JUMLAH                          REALISASI                                 SELISIH     / PENURU-
           DESCRIPTION                                         TARGET                               TARGET                              NAN (%)             TARGET
                                                 TOTAL                          REALIZATION                             DIFFERENCE
                                                                                                 % TO TARGET                           INCREASE /
                                                                                                                                       DECREASE
                                                                                                                                      2024:2023 (%)

       HARGA RATA-RATA | AVERAGE SELLING PRICE
       Segment Manufaktur Komponen Otomotif | Automotive Components Manufacturing Segment
       Penjualan
       kepada ATPM                Rp ‘000/ton    35.446            35.331           36.187               102,4%                742              2,1%            38.036
       Sales to OEM
       Suku Cadang
       Purna Jual
                                  Rp ‘000/ton    25.669           25.822            25.178                 97,5%              -490             -1,9%             26.176
       Replacement Spare
       Parts Market
       Pengecoran
       Non Otomotif               Rp ‘000/ton    28.958            29.519          30.280                102,6%              1.322              4,6%            28.696
       General Casting
       Ekspor
                                  Rp ‘000/ton    29.250                31.473       29.132                92,6%                -118           -0,4%                        -
       Export
       Segmen Manufaktur Industri Metal | Metal Industry Manufacturing Segment
       Pipa Baja Migas
                                  Rp ‘000/ton     36.771          29.806            35.170                118,0%             -1.601            -4,4%            29.404
       Oil & Gas Steel Pipe
       Pipa Baja
       Non Migas
                                  Rp ‘000/ton     18.513           18.733             17.161               91,6%             -1.352            -7,3%              18.125
       Non-Oil & Gas
       Steel Pipe
       Perdagangan
       Produk Baja
                                  Rp ‘000/ton     18.983               3.220         19.917              618,5%                935              4,9%              3.300
       Trading of Steel
       Products




172
                      Profil Perusahaan              Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights               Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 175
                                                                                                                                     FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                          2025                                          2025/2024
                                                                                                                                                   TINGKAT
                                                2024                                                                                              KENAIKAN
        URAIAN                    SATUAN                                                                        % ATAS                                                 2026
                                   UNIT        JUMLAH                                 REALISASI                                SELISIH            / PENURU-
     DESCRIPTION                                                     TARGET                                     TARGET                              NAN (%)           TARGET
                                                  TOTAL                              REALIZATION                             DIFFERENCE
                                                                                                             % TO TARGET                           INCREASE /
                                                                                                                                                   DECREASE
                                                                                                                                                  2024:2023 (%)

Segmen Kendaraan Listrik | Electric Vehicle Segment
Bus Listrik                       Rp Juta
                                                     3.973             3.942                 4.067               103,2%                 4.181          105,2%                3.534
EV Bus                            Rp. Mio
Truk Listrik                      Rp Juta
                                                     2.050             2.798                  1.486               53,1%                3.457           168,7%                1.748
EV Truck                          Rp. Mio
Transporter Listrik               Rp Juta
                                                            0           1.003                       0              0,0%                       0           0,0%                240
EV Transporter                    Rp. Mio
Forklift Listrik                  Rp Juta
                                                        370              379                    358               94,5%                  442            119,4%               1.440
EV Forklift                       Rp. Mio
Jasa Setelah
                                  Rp Juta
Penjualan                                                   0                 0                     0              0,0%                       0           0,0%                  0
                                  Rp. Mio
After Sales




PENYELESAIAN PROYEK I N FR A STRU K TU R
INFRASTRUCTURE PROJECTS COMPLETION
                                                                                        TAHAP PENYELESAIAN
      URAIAN                                                                                 COMPLETION STAGE
   DESCRIPTION
                                                    2024                                                           2025                                   TARGET 2026
                            Seluruh konstruksi jalan tol telah                          Pada bulan November 2025, BNBR                                CCT akan
                            selesai dan telah beroperasi secara                         melalui BTI telah mengakuisisi                                membangun
                            penuh sejak bulan Juli 2024.                                90% kepemilikan saham CCT                                     fasilitas Rest Area.
Jalan Tol                                                                               milik WTR dan SMI sehingga CCT
Cimanggis-                  All toll road construction works have                       telah dimiliki 100% oleh BNBR baik                            CCT will develop
Cibitung 26,4 km            been completed, and the toll road has                       langsung ataupun tidak langsung.                              rest area facilities.
Cimanggis-                  been fully operational since July 2024.
Cibitung Toll                                                                           In November 2025, BNBR, through
Road 26.4 km                                                                            BTI, acquired a 90% equity interest
                                                                                        in CCT from WTR and SMI, resulting
                                                                                        in CCT becoming 100% owned by
                                                                                        BNBR, both directly and indirectly.
                            Melanjutkan studi kelayakan                                 Melanjutkan studi kelayakan                                   Mendapatkan lebih
                            tentang pasokan dan permintaan                              tentang pasokan dan permintaan                                banyak Shipper
                            untuk jalur pipa fase 2.                                    untuk jalur pipa fase 2.                                      / Offtaker untuk
Jalur Pipa
                                                                                                                                                      jalur pipa fase 2.
Gas Kalija
                            Continue implementation of                                  Continue implementation of
Kalija Gas
                            feasibility study of supply and                             feasibility study of supply and                               Securing more
Pipeline
                            demand of pipeline phase 2.                                 demand of pipeline phase 2.                                   Shipper / Offtaker
                                                                                                                                                      for the phase
                                                                                                                                                      2 pipeline.




                                                                                                                                                                                     173
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                   Tanggung Jawab Sosial              Informasi Tambahan                 Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                    dan Lingkungan                 Additional Information               Financial Report
                                            Corporate Governance                  Social and Environmental
                                            Implementation Report                      Responsibility
Page 176
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      INFORMASI DAN FAKTA MATERIAL
      YANG TERJADI SETELAH TANGGAL
      LAPORAN AKUNTAN
      MATERIAL EVENT AND INFORMATION SUBSEQUENT
      TO THE ACCOUNTANT’S REPORTING DATE
      Tidak terdapat peristiwa penting setelah                                 There are no material events after the
      tanggal pelaporan sampai dengan tanggal                                  reporting date until the completion date of
      penyelesaian laporan keuangan konsolidasian.                             the consolidated financial statements.




      PROSPEK USAHA PERUSAHAAN
      COMPANY’S BUSINESS PROSPECTS
      Mayoritas indikator makro ekonomi sepanjang                              The majority of macroeconomic indicators
      tahun 2025 membuat BNBR dan unit-unit                                    throughout 2025 led BNBR and its business
      usahanya menempuh berbagai upaya inovasi                                 units to undertake various innovation efforts
      untuk mempertahankan keberlanjutan bisnis.                               to maintain business sustainability.




174
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 177
                                                                                                                                                                                                                     FORWARD MOMENTUM
                                                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                       VKTR TEKNOLOGI MOBILITAS



                           PENJUALAN MOBIL - DOMESTIK                                                    HARGA BATUBARA -AUSTRALIA                                                                 HARGA CPO
                           ANNUAL DOMESTIC CAR SALES                                                     COAL PRICE - AUSTRALIA                                                                    CPO PRICE
                                                                                                         (AVERAGE SPOT)
                                                                                                                                                                                                                          1,276


                                                                                       AS$/ Metrik ton | US$/metric ton




                                                                                                                                                                               AS$/ Metrik ton | US$/metric ton
                                              1,05                                                                                                                                                                1,131
                                                       1.01                                                                                                                                                                                 963
                               0.89                             0.89    0.83                                                      344.9                                                                                           886                   850
Juta unit | Million unit




                                                                                                                                           172.8
                                                                                                                          138.1                         136.2
                                                                                                                                                                 108.4



                               2021            2022    2023     2024    2025                                              2021     2022     2023         2024    2025                                             2021    2022    2023      2024        2025
                           Sumber | Source: Gaikindo                                                       Sumber | Source: World Bank                                                             Sumber | Source: World Bank




                           Penjualan mobil di pasar Indonesia tahun                                      Harga batubara mengalami penurunan                                                             Harga Crude Palm Oil (CPO) mengalami
                           2025 mengalami penurunan dari 0,89                                            seiring dengan peningkatan                                                                     penurunan pada tahun 2025, hal ini
                           juta unit pada tahun 2024 menjadi 0,83                                        suplai dan upaya pengurangan                                                                   terutama disebabkan oleh melemahnya
                           juta unit pada tahun 2025. Penurunan ini                                      emisi negara-negara maju.                                                                      permintaan global, khususnya dari negara-
                           disebabkan karena melemahnya daya                                                                                                                                            negara importir utama, serta peningkatan
                           beli masyarakat dan meningkatnya suku                                         Coal prices have declined in line with                                                         pasokan dari negara produsen utama
                           bunga kredit kendaraan bermotor 1.                                            increased supply and efforts to reduce                                                         seperti Indonesia dan Malaysia. Selain
                                                                                                         emissions in developed countries.                                                              itu, penurunan harga minyak nabati
                           Car sales in the Indonesian market                                                                                                                                           substitusi seperti minyak kedelai dan
                           declined from 0.89 million units in                                                                                                                                          minyak bunga matahari turut memberikan
                           2024 to 0.83 million units in 2025. This                                                                                                                                     tekanan terhadap harga CPO, sehingga
                           decrease was driven by weakening                                                                                                                                             terjadi koreksi pasar setelah harga yang
                           consumer purchasing power and rising                                                                                                                                         relatif tinggi pada tahun sebelumnya.
                           interest rates on automotive loans.1
                                                                                                                                                                                                        Crude Palm Oil (CPO) prices declined in
                                                                                                                                                                                                        2025, primarily driven by weaker global
                                                                                                                                                                                                        demand, particularly from key importing
                                                                                                                                                                                                        countries, as well as increased supply
                                                                                                                                                                                                        from major producing countries such as
                                                                                                                                                                                                        Indonesia and Malaysia. In addition, lower
                                                                                                                                                                                                        prices of substitute vegetable oils, such
                                                                                                                                                                                                        as soybean oil and sunflower oil, further
                                                                                                                                                                                                        pressured CPO prices, resulting in a
                                                                                                                                                                                                        market correction following the relatively
                                                                                                                                                                                                        high price levels in the previous year.
                            1 Sumber: Gaikindo | Source: Gaikindo




                            PT VKTR Teknologi Mobilitas Tbk (VKTR) pertama                                                                           PT VKTR Teknologi Mobilitas Tbk (VKTR) was first
                            kali didirikan sebagai PT Bakrie Steel Industries                                                                        established as PT Bakrie Steel Industries in 2007,
                            pada tahun 2007, bergerak di bidang distribusi suku                                                                      which engaged in the distribution of spare parts for
                            cadang untuk kendaraan komersial dan komponen                                                                            commercial vehicles and other metal components. In
                            logam lainnya. Pada tahun 2018, VKTR memulai                                                                             2018, VKTR commenced its partnership with BYD and
                            kemitraannya dengan BYD dan meluncurkan e-busnya                                                                         launched its e-bus in IMF/ World Bank Conference. In
                            di Konferensi IMF/Bank Dunia. Pada tahun 2019,                                                                           2019, the company distributed commercial vehicles
                            perusahaan mendistribusikan komponen kendaraan                                                                           and heavy equipment components for mining
                            komersial dan alat berat untuk perusahaan kontraktor                                                                     contractor companies, palm oil plantations, logistics
                            pertambangan, perkebunan kelapa sawit, perusahaan                                                                        companies, and other organizations, including
                            logistik, dan organisasi lainnya, termasuk ORGANDA,                                                                      ORGANDA, APTRINDO, and IPOMI. In 2022, PT Bakrie
                            APTRINDO, dan IPOMI. Pada tahun 2022, PT Bakrie                                                                          Steel Industries transformed into VKTR and shifted
                            Steel Industries bertransformasi menjadi VKTR dan                                                                        its business focus to electric vehicle (EV) trading and
                            mengalihkan fokus bisnisnya ke perdagangan dan                                                                           manufacturing. VKTR is a pioneer of electric buses
                            manufaktur kendaraan listrik (EV). VKTR merupakan                                                                        in Indonesia, having launched its first product (in
                            pionir bus listrik di Indonesia, setelah meluncurkan                                                                     collaboration with BYD, a Chinese EV manufacturer)




                                                                                                                                                                                                                                                               175
                              Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan                                            Tanggung Jawab Sosial              Informasi Tambahan                                        Laporan Keuangan
                                 Human Capital Management              Tata Kelola Perusahaan                                             dan Lingkungan                 Additional Information                                      Financial Report
                                                                       Corporate Governance                                           Social and Environmental
                                                                       Implementation Report                                               Responsibility
Page 178
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




  produk pertamanya (bekerja sama dengan BYD,                                  for Transjakarta. As part of its business development
  produsen EV China) untuk Transjakarta. Sebagai                               efforts, VKTR acquired PT Bakrie Autoparts in 2022.
  bagian dari upaya pengembangan bisnisnya, VKTR
  mengakuisisi PT Bakrie Autoparts pada tahun 2022.                            VKTR then switched its business focus to electric
                                                                               vehicles (EV) trading & manufacturing, assembly
  VKTR kemudian mengalihkan fokus bisnisnya ke                                 and carrosserie of BYD electric busses (E-bus),
  perdagangan & manufaktur kendaraan listrik (EV),                             and EV spare parts trading which will be carried
  perakitan dan karoseri bus listrik (E-bus) BYD,                              out with business partners. In the future, VKTR
  dan perdagangan suku cadang kendaraan listrik                                may consider expansion towards activities such as
  yang akan dilakukan bersama mitra usaha. Di                                  manufacturing of bus and truck bodies, producing
  masa depan, VKTR tidak menutup kemungkinan                                   EV spare parts, battery & module packs, retrofit
  pengembangan ke arah memproduksi badan                                       Internal Combustion Engine (ICE) vehicle to EV, and
  bus dan truk, memproduksi suku cadang EV,                                    building EV charging station & battery swap.
  paket baterai & modul, retrofit kendaraan Internal
  Combustion Engine (ICE) ke EV, dan membangun                                 Currently VKTR’s main sales are components for
  stasiun pengisian EV & pertukaran baterai.                                   commercial vehicles, which contributed up to 87%
                                                                               of total sales tonnage in 2025. Manufacturing
  Saat ini penjualan utama VKTR adalah komponen                                of components for commercial vehicles is done
  kendaraan niaga, yang menyumbang hingga 87%                                  through subsidiary, that is PT Bakrie Autoparts
  dari total tonase penjualan tahun 2025. Produksi                             (BA) which has been trusted as component
  komponen niaga ini dilakukan melalui anak usaha,                             supplier for two major OEMs in Indonesia,
  yaitu PT Bakrie Autoparts (BA) yang telah dipercaya                          namely Mitsubishi and Hino. This reinforced BA’s
  menjadi penyedia komponen bagi dua ATPM besar di                             performance in commercial vehicle segment.
  Indonesia, yaitu Mitsubishi dan Hino. Hal inilah yang
  mendukung kinerja BA di segmen kendaraan niaga.                              The commodity market which has been the backbone
                                                                               of commercial vehicle segment has experienced
  Pasar komoditas yang menjadi penunjang segmen                                volatility in 2025 as a result of geopolitical crisis,
  kendaraan komersial mengalami volatilitas pada                               and this was reflected in the performance of BA
  tahun 2025 sebagai dampak dari krisis geopolitik,                            sales volume. However, BA is able to maintain
  dan hal ini secara tidak langsung tercermin pada                             their revenue by diversifying its product portfolios
  kinerja volume penjualan BA. Meski demikian BA                               with increasing complexity and have high selling
  mampu mempertahankan pendapatan mereka dengan                                prices, in addition, BA strives to sell products with
  diversifikasi portofolio produk yang semakin kompleks                        higher margins. BA also continued its efforts to tap
  dan tinggi harga jualnya, selain itu BA mengupayakan                         into the passenger vehicle and aftersales market
  penjualan produk-produk yang memiliki margin                                 in order to support its business sustainability.
  lebih tinggi. BA juga melanjutkan upayanya untuk
  merambah ke pasar kendaraan penumpang dan                                    Moreover, BA will also boost its sales in non-automotive
  purna jual guna menunjang keberlanjutan bisnis BA.                           segment (general casting) in the coming years.
                                                                               BA’s current customer profile also includes various
  Selain itu BA juga akan meningkatkan penjualan                               agricultural and heavy equipment producers, right
  di segmen non-otomotif (general casting) pada                                now BA is actively prospecting partnership with other
  tahun-tahun mendatang. BA telah memiliki                                     producers in order to expand this market segment.
  pelanggan dari berbagai produsen alat-alat
  berat dan pertanian, saat ini BA aktif menjajaki                             Given its aggressive business expansion and
  potensi kerja sama dengan produsen lainnya                                   initiatives, we believe VKTR is poised to experience
  guna memperluas pangsa pasar segmen ini.                                     strong multiyear earnings growth ahead.

  Mengingat ekspansi dan inisiatif bisnisnya yang
  agresif, kami yakin VKTR dan anak usahanya
  siap untuk memiliki pertumbuhan pendapatan
  multiyears yang kuat di masa depan.




176
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 179
                                                                                                                                                                                                                    FORWARD MOMENTUM
                                                                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                        BAKRIE METAL INDUSTRIES


                                        KONSUMSI BAJA NASIONAL                                                          HARGA MINYAK MENTAH                                                                      HARGA HOT ROLLED
                                        NATIONAL STEEL CONSUMPTION                                                      (RATA - RATA)                                                                            COIL (RATA - RATA)
                                                                                                                        CRUDE OIL PRICE (AVERAGE)                                                                HOT ROLLED COIL STEEL PRICE (AVERAGE)
                                                                            18.6       19
                                                                  17,6                                                                                                                                           13,82
                                                                                                                                                                                                                         13,73
Juta metrik ton | Million metric ton




                                                                                                                                97,1                                                                                             11,98                 11,83
                                                                                                                                                                                                                                           10.72




                                                                                                                                                                                  Rp Juta/ton | Rp Million/ton
                                                           16,6                                                                                 80,8        78,7
                                                                                                                         69,1                                        67.4
                                           15,5
                                                                                                    AS$/bbl | US$/bbl




                                          2021             2022   2023      2024      2025                              2021    2022            2023        2024     2025                                         2021   2022    2023       2024       2025
                                       Sumber | Source: IISIA                                               Sumber | Source: World Bank                                                     Sumber | Source: Krakatau Steel


                                       Konsumsi baja nasional meningkat menjadi                                    Harga minyak mentah menurun seiring                                                Harga baja Hot Rolled Coil cenderung
                                       19,0 juta metrik ton pada tahun 2025. 2                                     dengan meningkatnya produksi                                                       menurun seiring dengan stagnansi
                                                                                                                   dari negara-negara di luar OPEC.                                                   pertumbuhan sektor industri
                                       National steel consumption increased                                                                                                                           dan peningkatan inventori.
                                       to 19.0 million metric tons in 2025.2                                       The price of crude oil has decreased
                                                                                                                   in line with increased production                                                  Hot Rolled Coil steel prices tend to decline
                                       2 Sumber: Asosiasi Industri Besi dan Baja Indonesia |                       by countries outside OPEC.                                                         in line with stagnancy in the growth of
                                         Source: Indonesian Iron and Steel Industry Associa-                                                                                                          industrial sector and rising inventory level.
                                         tion (IISIA)




                                        Bisnis BMI terkait industri migas seperti pipa migas                                                             BMI businesses that are related to the oil & gas
                                        dan konstruksi lepas pantai mengalami penurunan                                                                  industry such as oil & gas pipes and offshore
                                        drastis sejak tahun 2017. Harga minyak mentah                                                                    construction experienced a steep decline since 2017.
                                        sempat menunjukkan pemulihan pada tahun 2018,                                                                    Crude oil prices had shown recovery in 2018, but
                                        namun tingkat pemulihannya kembali terhenti di                                                                   the rate of recovery stalled again in 2019 and was
                                        tahun 2019 dan semakin terdampak secara negatif                                                                  increasingly negatively affected during the pandemic.
                                        saat pandemi. Meskipun harga minyak mengalami                                                                    Even though oil prices have improved in 2022,
                                        perbaikan pada tahun 2022, volatilitas harga                                                                     volatility in oil prices returned in 2023 and continued
                                        minyak bumi kembali terjadi pada tahun 2023 dan                                                                  in 2024 as a result of global economic and geopolitical
                                        berlanjut di tahun 2024 sebagai dampak dari kondisi                                                              conditions. In light of this forecast, BMI continued
                                        perekonomian dan geopolitik global. Menyadari                                                                    its plan to expand its non-oil & gas business.
                                        hal tersebut BMI melanjutkan rencananya untuk
                                        mengembangkan usahanya terkait industri non-migas.                                                               In the near future BMI will focus on expanding
                                                                                                                                                         its EPC segment and taking part in the
                                        Dalam beberapa tahun ke depan BMI akan berfokus                                                                  numerous infrastructure development projects
                                        mengembangkan segmen EPC dan turut ambil bagian                                                                  planned by the Government of Indonesia.
                                        dalam berbagai proyek pengembangan infrastruktur
                                        yang telah dicanangkan oleh pemerintah Indonesia.                                                                As for Bakrie Pipe Industries (BPI), BMI’s subsidiary
                                                                                                                                                         that produces steel pipes, it will strengthen its
                                        Sedangkan Bakrie Pipe Industries (BPI), anak usaha                                                               position in the non-oil & gas market by expanding
                                        BMI yang memproduksi pipa baja, akan memperkuat                                                                  its production capacity of general pipes. BPI
                                        posisinya di pasar non-migas dengan meningkatkan                                                                 has also started tapping into new markets by
                                        kapasitas produksi pipa non-migas, serta telah                                                                   producing electric poles for State Electricity
                                        mulai merambah pasar baru dengan memproduksi                                                                     Company (PLN) needs. BPI also continued its
                                        tiang listrik bagi kebutuhan Perusahaan Listrik                                                                  efforts to increase operating margin by establishing
                                        Negara (PLN). BPI juga melanjutkan upayanya untuk                                                                pipe coating facility in its factory area.
                                        meningkatkan marjin usaha dengan mendirikan
                                        fasilitas coating pipa di area pabrik mereka.




                                                                                                                                                                                                                                                               177
                                          Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan                                  Tanggung Jawab Sosial             Informasi Tambahan                                    Laporan Keuangan
                                             Human Capital Management                Tata Kelola Perusahaan                                   dan Lingkungan                Additional Information                                  Financial Report
                                                                                     Corporate Governance                                 Social and Environmental
                                                                                     Implementation Report                                     Responsibility
Page 180
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                          BAKRIE INDO INFRASTRUCTURE

      Rencana Pembangunan Jangka Menengah Nasional                             The National Medium-Term Development Plan
      (RPJMN) 2025 – 2029 yang telah ditetapkan                                (RPJMN) 2025-2029, which has been established by
      Pemerintah Republik Indonesia merupakan tahap awal                       the Government of the Republic of Indonesia, is the
      penguatan fondasi transformasi menuju pencapaian                         initial stage of strengthening the foundation for the
      sasaran Indonesia Emas 2045. RPJMN menetapkan                            transformation towards achieving the Golden Indonesia
      8 (delapan) Prioritas Nasional dengan swasembada                         2045 vision. The RPJMN sets 8 (eight) National
      energi dan kesinambungan pengembangan                                    Priorities with energy self-sufficiency and sustainable
      infrastruktur sebagai bagian dari prioritas tersebut.                    infrastructure development as part of these priorities.

      Dalam aspek swasembada energi, Pemerintah telah                          In the aspect of energy self-sufficiency, the Government
      mencanangkan penguatan implementasi transisi                             has launched strengthening the equitable energy
      energi berkeadilan sebagai salah satu Kegiatan                           transition implementation as one of the Priority
      Prioritas yang diampu oleh Kementerian Energi dan                        Activities carried out by the Ministry of Energy and
      Sumber Daya Mineral (ESDM). Kegiatan Prioritas                           Mineral Resources (ESDM). This Priority Activity has
      ini memiliki sasaran dan target yang akan dicapai                        targets and objectives that will be achieved during
      selama kurun waktu 2025 – 2029 berupa:                                   the period 2025 - 2029 which are as follows:



                          SASARAN DAN TARGET
                              GOALS AND TARGETS                                            2025                                   2029
                              [SEOJK F.3][SEOJK F.4]

       Pemanfaatan energi baru dan terbarukan (EBT)                      13.500.000 KL dan | and                   17.110.000 KL dan | and
       Utilization of new and renewable energy (EBT)                     50.739 GWh                                62.063 GWh
       Efisiensi energi                                                  0,97 SBM/miliar rupiah                    1,84 SBM/miliar rupiah
       Energy Efficiency                                                 0.97 BOE/billion rupiah                   1.84 BOE/billion rupiah



      Untuk pencapaian target tersebut Pemerintah                              To achieve these targets, the Government expects that
      berharap agar pelaksanaan Kegiatan Prioritas ini                         the implementation of these Priority Activities can be
      dapat didukung oleh sumber pendanaan non-                                supported by non-State Budget (APBN) funding sources.
      Anggaran Pendapatan dan Belanja Negara (APBN).


      SUMBER PENDANAAN [MILIAR RUPIAH]                                         SOURCE OF FUNDING [BILLION RUPIAH]
      Dalam aspek kesinambungan pembangunan                                    In the aspect of sustainable infrastructure
      infrastruktur yang menjadi bagian dari Prioritas                         development which is part of National Priority
      Nasional 3 bersama-sama dengan peningkatan                               3 together with increasing quality employment,
      lapangan kerja yang berkualitas, mendorong                               encouraging entrepreneurship, and developing
      kewirausahaan, serta pengembangan industri                               creative industries and agromaritime industries, the
      kreatif dan industri agromaritim, Pemerintah telah                       Government has set a budget whose funding sources
      menetapkan anggaran yang sumber pendanaannya                             will also be supported by non-State Budget.
      juga akan didukung oleh non-APBN.




178
                      Profil Perusahaan                Ikhtisar Utama      Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile                Main Highlights    Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 181
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                SUMBER PENDANA AN (MILIAR RUPIAH)
                                                     SOURCE OF FUNDING (BILLION RUPIAH)



                                             12%                                                16%
                                             25,99                                             433.826
                                              APBN                                                APBN
                                          STATE BUDGET                                        STATE BUDGET




            48%                                                                                                                  84%
             104,31                                                                                                            2.235.709
             SWASTA
             PRIVATE                                       40%                                                                 NON-APBN
                                                                                                                               NON STATE
                                                           85,03                                                                BUDGET
                                                           BUMN
                                                            SOE




            Penggunaan APBN melalui pemanfaatan
            belanja Kementerian/Lembaga 2025 – 2029
            difokuskan untuk mendukung pelaksanaan
            Program Prioritas Presiden, dan juga
            akan difokuskan untuk pembangunan
            infrastruktur konektivitas, energi dan digital.
            THE UTILIZATION OF THE STATE BUDGET THROUGH MINISTRY/
            AGENCY SPENDING 2025 - 2029 IS FOCUSED ON SUPPORTING
            THE IMPLEMENTATION OF THE PRESIDENT’S PRIORITY
            PROGRAM, AND WILL ALSO BE FOCUSED ON CONNECTIVITY,
            ENERGY AND DIGITAL INFRASTRUCTURE DEVELOPMENT.




                                                                                                                                               179
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan              Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan               dan Lingkungan             Additional Information    Financial Report
                                  Corporate Governance             Social and Environmental
                                  Implementation Report                 Responsibility
Page 182
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PEMASARAN PRODUK DAN
      JASA PERUSAHAAN
      MARKETING OF COMPANY’S PRODUCT AND SERVICE
      Unit-unit operasional BNBR secara aktif melakukan                        Operating units of BNBR actively implement their
      pemasaran produk dan jasanya guna meningkatkan                           marketing strategies in order to achieve target
      pencapaian penjualan. Secara garis besar aktivitas                       sales. Mostly, marketing activities are carried
      pemasaran dilakukan dengan dua metode: Business-                         out through two methods: Business-to-Business
      to-Business (B2B) dan Business-to-Consumer (B2C).                        (B2B) and Business-to-Consumer (B2C).

      Pemasaran secara B2B dilakukan oleh VKTR Teknologi                       B2B marketing is carried out by VKTR Teknologi
      Mobilitas (VKTR) untuk produk-produk kendaraan                           Mobilitas (VKTR) for its electric vehicles products,
      listrik, Bakrie Autoparts (BA) untuk produk-produknya                    Bakrie Autoparts (BA) for products supplied to
      yang disalurkan kepada ATPM dan oleh Bakrie Metal                        OEM (Original Equipment Manufacturer) and by
      Industries (BMI) untuk jasa penanganan proyek-                           Bakrie Metal Industries (BMI) for services in metal
      proyek konstruksi dan produk-produk di bidang                            construction project and oil & gas products such as
      migas seperti pipa baja diameter besar. BA dan BMI                       large diameter pipes. BA and BMI routinely maintain
      secara rutin membina hubungan baik dengan rekan-                         good relationships with their business partners and
      rekan bisnis mereka dan aktif memperluas jejaring                        expand their network to create future collaboration.
      guna memperoleh kerja sama di masa mendatang.                            Bakrie Pipe Industries (BPI), a subsidiary of BMI, also
      Bakrie Pipe Industries (BPI), anak usaha BMI, juga                       offers its steel pipe products, especially for the oil &
      menawarkan produk pipa baja, khususnya untuk                             gas segment, and steel pipe coating whose marketing
      segmen migas, dan jasa pelapisan pipa baja yang                          activities are also carried out using B2B method.
      usaha pemasarannya juga dilakukan secara B2B.
                                                                               B2C marketing is carried out by BPI for non-oil &
      Pemasaran secara B2C dilakukan oleh BPI untuk                            gas products such as small diameter pipes. BPI also
      produk di bidang non-migas seperti pipa diameter                         cooperates with distributors in channeling its general
      kecil. BPI juga bekerja sama dengan distributor                          purpose pipes to consumers across Indonesia.
      untuk menyalurkan produk-produk pipa non-
      migas kepada konsumen di seluruh Indonesia.




      KEBIJAKAN DIVIDEN
      DIVIDEND POLICY
      Kebijakan dividen Perseroan diatur dalam Prospektus                      BNBR’s dividend policy is set in the Prospectus
      pada saat Perseroan melakukan Penawaran Umum                             when the Company was conducting its Initial
      Pertama (IPO), yakni pada bagian “Pembagian                              Public Offering (IPO), the policy is stated in the
      Dividen”, yang menyatakan bahwa Perseroan                                “Dividend” section, which states that BNBR will
      akan memberikan dividen dengan memperhatikan                             pay out dividends with respect to the financial
      kondisi keuangan dan rencana pengembangan                                condition and business development plans. The
      usaha. Adapun besaran rasio pembayaran dividen                           magnitude of the dividend payout ratio and/or the
      dan/atau jumlah dividen tiap tahun buku ditetapkan                       amount of the dividend per fiscal year is set by
      melalui Rapat Umum Pemegang Saham (RUPS).                                the General Meeting of Shareholders (GMS).

      Dengan memperhatikan peraturan Pasar Modal                               With due regard to the Capital Market and
      dan ketentuan hukum yang berlaku, Perseroan                              other prevailing laws, the Company plans to
      merencanakan untuk membagi dividen tunai                                 pay cash dividends to its shareholder every
      kepada seluruh pemegang saham setiap tahun                               year, without reducing the rights of the GMS to
      tanpa mengurangi hak RUPS untuk menentukan                               decide otherwise. Proposed policy of dividend
      lain. Usulan kebijakan pembayaran dividen kepada                         payments to shareholders, whose names are listed
      pemegang saham yang namanya tercantum pada                               on the Shareholders Register, is as follows:
      Daftar Pemegang Saham Perseroan sebagai berikut:




180
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 183
                                                                                                                FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                 NET PROFIT
                                                                                               DIVIDEND PAYOUT RATIO
                              AFTER INCOME TAX
Rp 0 hingga 250 miliar
                                                                                                               5 – 10%
Rp 0 up to 250 billion
Di atas Rp 250 miliar
                                                                                                               11 – 15%
Above Rp 250 billion


Masing-masing perusahaan terbuka, entitas anak/                                   Each of the listed companies, subsidiaries/
unit usaha dan perusahaan terasosiasi menjalankan                                 business units and associated companies
kebijakan dividen secara independen.                                              has its own independent dividend policy.

PEMBAGIAN DIVIDEN                                                                 DIVIDEND DISTRIBUTION
Merujuk kepada rencana usaha Perseroan untuk                                      Referring to the Company’s business plan for the
tahun buku mendatang serta ketentuan Pasal 70 dan                                 coming fiscal year as well as the provisions of Article
Pasal 71 UUPT dan ketentuan di dalam Surat Edaran                                 70 and Article 71 of the Limited Liability Company
BAPEPAM No. S-2057/PM/2003 yang mengatur                                          Law and the requirements in BAPEPAM Circular
antara lain bahwa penggunaan keuntungan dalam                                     Letter No. S-2057/PM/2003 which regulates,
bentuk dividen dapat dilakukan apabila Perseroan                                  among others, the distribution of profit in the form
memiliki saldo laba dan total ekuitas yang positif.                               of dividends can be made if the Company has
                                                                                  positive retained earnings and total equity.



PROGRAM KEPEMILIKAN SAHAM
OLEH KARYAWAN DAN/ATAU
MANAJEMEN YANG DILAKUKAN
PERUSAHAAN (ESOP/MSOP)
EMPLOYEE SHARE OWNERSHIP PROGRAM/ MANAGEMENT
SHARE OWNERSHIP PROGRAM (ESOP/MSOP)
Saat ini Perseroan belum memiliki program                                         The Company currently does not have
kepemilikan saham oleh karyawan dan/                                              employee and/or management share
atau manajemen (ESOP/MSOP)                                                        ownership program (ESOP/MSOP).




REALISASI PENGGUNAAN DANA HASIL
PENAWARAN UMUM PERDANA (IPO)
REALIZATION OF INITIAL PUBLIC OFFERING (IPO) FUNDS
Pada tanggal 28 Agustus 1989, Perseroan melakukan                                 On August 28, 1989, the Company conducted an Initial
Penawaran Umum Perdana (IPO) kepada masyarakat                                    Public Offering (IPO) of 2,850,000 shares at par value
atas sejumlah saham Perseroan sebanyak 2.850.000                                  of Rp 1,000 per share. All of the Company’s shares
saham dengan nilai nominal sebesar Rp 1.000 per                                   were listed on Jakarta Stock Exchange (JSX), now
saham. Seluruh saham Perseroan tersebut dicatatkan                                known as Indonesia Stock Exchange (IDX). Since then,
di Bursa Efek Jakarta (BEJ) yang sekarang dikenal                                 up to the current reporting year the Company has
sebagai Bursa Efek Indonesia (BEI). Sejak saat itu                                never conducted any corporate action involving the
hingga tahun pelaporan Perseroan tidak pernah                                     offering of shares to the public in order to raise funds.
melakukan aksi korporasi dengan menawarkan saham
kepada publik dalam rangka menggalang dana.




                                                                                                                                                 181
 Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan       Laporan Keuangan
    Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan           Additional Information     Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 184
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      INFORMASI MATERIAL MENGENAI INVESTASI,
      EKSPANSI, DIVESTASI, PENGGABUNGAN/
      PELEBURAN USAHA, AKUISISI ATAU
      RESTRUKTURISASI HUTANG/MODAL
      MATERIAL INFORMATION ON INVESTMENT,
      EXPANSION, DIVESTMENT, MERGER, ACQUISITION
      OR DEBT/CAPITAL RESTRUCTURING
      Informasi divestasi serta pendirian dan perubahan                         Information on divestment as well as establishment
      kepemilikan saham entitas anak diungkapkan oleh                           and changes in share ownership in subsidiaries is
      Perseroan pada poin nomor 1.c dalam Catatan atas                          disclosed by the Company in point number 1.c of
      Laporan Keuangan Audit Konsolidasian untuk tahun                          Notes to the Consolidated Financial Statements
      buku yang berakhir pada 31 Desember 2025.                                 for the fiscal year ended December 31, 2025.



      INFORMASI TRANSAKSI MATERIAL YANG
      MENGANDUNG BENTURAN KEPENTINGAN
      DAN/ATAU TRANSAKSI AFILIASI
      INFORMATION ON MATERIAL TRANSACTION CONTAINING
      CONFLICT OF INTEREST AND/OR AFFILIATE TRANSACTION
      Di tahun 2025, BNBR tidak memiliki transaksi                             In 2025, BNBR did not conduct any
      material yang mengandung benturan                                        material transaction containing conflict of
      kepentingan dan/atau transaksi afiliasi.                                 interest and/or affiliate transaction.




      PIHAK BERELASI
      RELATED PARTIES
      Sehubungan dengan sifat kegiatan usaha yang multi                         Considering the multi-sector nature of the Company’s
      sektor, adakalanya Perseroan melakukan transaksi                          business, sometimes the Company conducts
      dengan pihak berelasi yang menyediakan jasa                               transactions with related parties that provide services
      yang relevan dengan bidang kegiatan Perseroan.                            relevant to the Company’s business activities.

      Definisi pihak berelasi sesuai dengan yang diatur                         Related parties are defined in accordance with
      dalam Peraturan BAPEPAM-LK No. VIII.G.7 tentang                           BAPEPAM-LK Regulation No. VIII.G.7 on Presentation
      Penyajian dan Pengungkapan Laporan Keuangan                               and Disclosure of Financial Statements of Listed
      Emiten atau Perusahaan Publik yang terdapat                               Companies or Public Companies, as an attachment
      dalam lampiran keputusan ketua BAPEPAM-LK                                 to Decree of Chairman of BAPEPAM-LK Number
      Nomor Kep-347/BL/2012 tanggal 25 Juni 2012.                               Kep-347/BL/2012 dated June 25, 2012.

      Informasi selengkapnya mengenai Transaksi                                 Detailed information on Transactions with
      dengan Pihak-Pihak yang Berelasi diungkapkan                              Related Parties is disclosed by the Company
      oleh Perseroan pada poin nomor 40 dalam Catatan                           in point number 40 of Accompanying Notes to
      atas Laporan Keuangan Audit Konsolidasian untuk                           the Consolidated Audited Financial Statement
      tahun buku yang berakhir pada 31 Desember 2025.                           for fiscal year ended December 31, 2025.




182
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 185
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Akibat transaksi berelasi tersebut, Perseroan memiliki                         As result of the transactions with related parties,
saldo aset maupun liabilitas yang dicatat dalam                                the Company has balances of assets and liabilities
rangka transaksi dan dicatat dalam akun-akun: kas                              arising from the transactions and recognized under
dan setara kas, investasi jangka pendek, piutang                               the following accounts: cash and cash equivalents,
usaha, utang lain-lain dan liabilitas jangka panjang.                          short-term investments, trade receivables,
                                                                               other liabilities, and long-term liabilities.
Jenis Transaksi dan Saldo Transaksi
dengan Pihak Berelasi                                                          Types and Balances of Transactions
Jenis-jenis transaksi dengan pihak                                             with Related Parties
berelasi adalah sebagai berikut.                                               Types of transactions with related parties are:

1.    Kompensasi Manajemen Kunci                                               1.     Key management compensation
2.    Investasi jangka pendek                                                  2.     Short-term investments
3.    Piutang usaha - pihak berelasi                                           3.     Trade receivables – related parties
      Pembayaran atas jasa dan barang tersebut 		                                      In the sales activity, the payments for services
      dilakukan dalam jangka waktu tertentu.                                           and goods can be made within a certain period of
      Perseroan kemudian mencatat tagihan yang                                         time. The Company records the unsettled
      belum diselesaikan sebagai Piutang Usaha                                         invoices under Trade Receivables
      Pihak Berelasi.                                                                  – Related Parties.

4.    Piutang pihak berelasi                                                   4.     Due from related parties
      Dalam proses pengadaan barang dan jasa dari                                      In the process of procurement of goods and
      pihak berelasi, adakalanya Perseroan melakukan                                   services from related parties, sometimes
      pembayaran dalam jangka waktu tertentu,                                          the Company may make payments
      yang dicatat sebagai piutang pihak berelasi.                                     within a certain period of time, which are
                                                                                       recorded as due from related parties.
5.    Piutang kepada Komisaris, Direksi, dan Karyawan
      Perusahaan dan entitas anak tertentu                                     5.     Receivables from Commissioners,
      memberikan pinjaman tanpa bunga untuk                                           Directors, and Employees
      pembelian rumah dan kendaraan bermotor                                           The Company and certain subsidiaries provide
      kepada direksi dan karyawan lainnya.                                             non-interest bearing loans for the purchase of
                                                                                       houses and cars to directors
6.    Utang usaha - pihak berelasi                                                     and other employees.
7.    Utang lainnya kepada pihak yang berelasi
                                                                               6.     Trade payables – related parties
8.    Utang pihak berelasi
                                                                               7.     Other payables to related parties
                                                                               8.     Due to related parties
Adapun rekapitulasi saldo dan persentase transaksi
dengan pihak berelasi dibandingkan masing-
masing jenis transaksi yang meliputi pendapatan,                               A summary of the balances and percentages of
aset dan liabilitas, dan sebagainya, adalah                                    transactions with related parties compared to
sebagai berikut. (Selengkapnya diungkapkan                                     each type of transaction, including revenues,
pada catatan 40 dalam Catatan atas Laporan                                     assets, liabilities, and others, as follows. (Complete
Keuangan Audit Konsolidasian untuk tahun buku                                  information is disclosed in Note 40 to the
yang berakhir pada 31 Desember 2025).                                          Consolidated Audited Financial Statement for
                                                                               the fiscal year ended December 31, 2025).




                                                                                                                                              183
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 186
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       TR ANSAKSI DENGAN PI HAK B EREL A SI
       TRANSACTION WITH RELATED PARTIES
                                                                2024                                    2025                             2025/2024
                                                                                                                                                       TINGKAT
                                                                       % TERHADAP                             % TERHADAP                              KENAIKAN
              URAIAN                      SATUAN                          TOTAL                                  TOTAL
                                           UNIT     JUMLAH                              JUMLAH                                    JUMLAH              / PENURU-
            DESCRIPTION                                                PENJUALAN                              PENJUALAN                                 NAN (%)
                                                     TOTAL             % TO TOTAL          TOTAL              % TO TOTAL           TOTAL              INCREASE /
                                                                          SALES                                  SALES                                DECREASE
                                                                                                                                                     2024:2023 (%)

       Kompensasi
       manajemen kunci                    Rp Juta
                                                      50.996                 1,32%            52.889                      1,41%        1.893                   3,71%
       Key management                     Rp. Mio
       compensation


                                                                2024                                    2025                             2025/2024
                                                                                                                                                       TINGKAT
                                                                       % TERHADAP                             % TERHADAP                              KENAIKAN
              URAIAN                      SATUAN
                                                                          TOTAL                                  TOTAL
            DESCRIPTION                    UNIT     JUMLAH                              JUMLAH                                    JUMLAH              / PENURU-
                                                                       PENJUALAN                              PENJUALAN                                 NAN (%)
                                                     TOTAL             % TO TOTAL          TOTAL              % TO TOTAL           TOTAL              INCREASE /
                                                                          SALES                                  SALES                                DECREASE
                                                                                                                                                     2024:2023 (%)

       Investasi jangka
       pendek                             Rp Juta
                                                       9.029                 0,13%                     0                 0,00%       -9.029              -100,00%
       Short-term                         Rp. Mio
       investments
       Piutang usaha –
       pihak berelasi                     Rp Juta
                                                      41.884                 0,61%            49.276                     0,21%         7.392                  17,65%
       Trade receivables                  Rp. Mio
       – related parties
       Piutang pihak berelasi
                                          Rp Juta
       Due from related                                 16.911              0,25%              31.672                    0,13%         14.761                87,29%
                                          Rp. Mio
       parties
       Piutang dari
       Komisaris, Direktur
       dan Karyawan
                                          Rp Juta
       Receivable from                                       95             0,00%                   153                  0,00%             58               60,88%
                                          Rp. Mio
       Commissioners,
       Directors and
       Employees


                                                                2024                                    2025                             2025/2024
                                                                                                                                                       TINGKAT
                                                                       % TERHADAP                             % TERHADAP                              KENAIKAN
              URAIAN                      SATUAN                          TOTAL                                  TOTAL
                                           UNIT     JUMLAH                              JUMLAH                                    JUMLAH              / PENURU-
            DESCRIPTION                                                PENJUALAN                              PENJUALAN                                 NAN (%)
                                                     TOTAL             % TO TOTAL          TOTAL              % TO TOTAL           TOTAL              INCREASE /
                                                                          SALES                                  SALES                                DECREASE
                                                                                                                                                     2024:2023 (%)

       Utang usaha –
       pihak berelasi                     Rp Juta
                                                       21.126               0,72%              18.403                    0,10%        -2.723                -12,89%
       Trade payables –                   Rp. Mio
       related parties
       Utang lainnya kepada
       pihak yang berelasi                Rp Juta
                                                      28.184                0,97%             29.933                     0,16%          1.749                  6,21%
       Other payables –                   Rp. Mio
       related parties
       Utang pihak berelasi               Rp Juta
                                                      90.083                3,09%              87.740                    0,46%        -2.343                 -2,60%
       Due to related parties             Rp. Mio




184
                      Profil Perusahaan              Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights            Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 187
                                                                                                                          FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PERUBAHAN PERATURAN
PERUNDANG-UNDANGAN
CHANGES OF REGULATIONS
Pada tahun 2025 terdapat beberapa                                                       In 2025, there were some changes of
Perubahan Peraturan yang mempunyai                                                      regulations that impact the Company’s
dampak terhadap kinerja perusahaan saat                                                 performance today and in the future:
ini maupun di masa mendatang, yakni:

                                                                                                                                        DAMPAK
                                                                                                                                       TERHADAP
                              PERATURAN                                                             TENTANG
 NO                                                                                                                                   PERUSAHAAN
                                  REGULATION                                                    CONCERNING
                                                                                                                                          EFFECT TO
                                                                                                                                          COMPANY

          Peraturan Presiden No.46 Tahun 2025                      Pengadaan Barang / Jasa Pemerintah                               Netral
   1
          Presidential Decree No.46 Year 2025                      Government Procurement of Goods / Services                       Neutral
          Peraturan Pemerintah No.28 Tahun 2025
                                                Penyelenggaraan Perizinan Berusaha Berbasis Risiko                                  Netral
  2       Government Regulation
                                                Implementation of Risk-Based Business Licensing                                     Neutral
          No. 28 Year 2025
          Peraturan Pemerintah No.40 Tahun 2025
                                                Kebijakan Energi Nasional                                                           Netral
  3       Government Regulation
                                                National Energy Policy                                                              Neutral
          No. 40 Year 2025
          Peraturan Menteri Hukum Republik
                                                                   Verifikasi dan Pengawasan Pemilik Manfaat Korporasi
          Indonesia No.2 Tahun 2025                                                                                                 Netral
  4                                                                Verification and Oversight of
          Regulation of Minister of                                                                                                 Neutral
                                                                   Corporate Beneficial Owners
          Law No.2 Year 2025
                                                                   Syarat dan Tata Cara Pendirian, Perubahan, dan
          Peraturan Menteri Hukum Republik
                                                                   Pembubaran Badan Hukum Perseroan Terbatas
          Indonesia No.49 Tahun 2025                                                                                                Netral
  5                                                                Requirements and Procedures for the
          Regulation of Minister of                                                                                                 Neutral
                                                                   Formation, Amendment, and Dissolution
          Law No.49 Year 2025
                                                                   of a Limited Liability Company
                                                                   Ketentuan dan Tata Cara Sertifikasi Tingkat Komponen
          Peraturan Menteri Perindustrian
                                                                   Dalam Negeri dan Bobot Manfaat Perusahaan
          Republik Indonesia No.35 Tahun 2025                                                                                       Netral
  6                                                                Regulations and Procedures for Certification
          Regulation of Minister of                                                                                                 Neutral
                                                                   of the Domestic Component Level
          Industry No. 35 Year 2025
                                                                   and Corporate Benefit Weight
                                                                   Standar Kegiatan Usaha dan/atau Standar
          Peraturan Menteri Perindustrian                          Produk/Jasa Pada Penyelenggaraan Perizinan
          No.37 Tahun 2025                                         Berusaha Berbasis Risiko Sektor Perindustrian                    Netral
  7
          Regulation of Minister of                                Business Activity Standards and/or Product/                      Neutral
          Industry No. 37 Year 2025                                Service Standards in the Implementation of Risk-
                                                                   Based Business Licensing in the Industrial Sector
                                                                   Standar Kegiatan Usaha dan/atau Standar Produk/
                                                                   Jasa, Pelaksanaan Pengawasan, dan Pengenaan
          Peraturan Menteri Pekerjaan Umum                         Sanksi pada Penyelenggaraan Perizinan Berusaha
          Republik Indonesia No.6 Tahun 2025                       Berbasis Risiko Sektor Pekerjaan Umum                            Netral
  8
          Regulation of Minister of Public                         Business Activity Standards and/or Product/                      Neutral
          Works No.6 Year 2025                                     Service Standards, Supervision, and the Imposition
                                                                   of Sanctions in the Implementation of Risk-Based
                                                                   Business Licensing in the Public Works Sector




                                                                                                                                                       185
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan            Tanggung Jawab Sosial            Informasi Tambahan      Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan             dan Lingkungan               Additional Information    Financial Report
                                          Corporate Governance           Social and Environmental
                                          Implementation Report               Responsibility
Page 188
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                   DAMPAK
                                                                                                                                  TERHADAP
                                PERATURAN                                                   TENTANG
        NO                                                                                                                       PERUSAHAAN
                                 REGULATION                                               CONCERNING
                                                                                                                                      EFFECT TO
                                                                                                                                      COMPANY

                                                                 Pajak Pertambahan Nilai Atas Kendaraan Bermotor
                                                                 Listrik Berbasis Baterai Roda Empat Tertentu
                                                                 dan Kendaraan Bermotor Listrik Berbasis Baterai
                                                                 Bus Tertentu Serta Pajak Penjualan Atas Barang
                                                                 Mewah Atas Penyerahan Barang Kena Pajak Yang
                                                                 Tergolong Mewah Berupa Kendaraan Bermotor Roda
               Peraturan Menteri Keuangan                        Empat Emisi Karbon Rendah Listrik Tertentu Yang
               No.12 Tahun 2025                                  Ditanggung Pemerintah Tahun Anggaran 2025                     Positif
         9
               Regulation of Minister of                         Value-Added Tax on Certain Four-Wheeled Battery-              Positive
               Finance No.12 Year 2025                           Powered Electric Motor Vehicles and Certain Battery-
                                                                 Powered Electric Buses, as well as Luxury Goods
                                                                 Sales Tax on the Supply of Taxable Goods Classified
                                                                 as Luxury Goods in the Form of Certain Low-Carbon
                                                                 Emission Electric Four-Wheeled Motor Vehicles
                                                                 Bearing by the Government in Fiscal Year 2025

               Peraturan Menteri Lingkungan Hidup
               / Badan Pengendalian Lingkungan                   Program Penilaian Peningkatan Kinerja Perusahaan
               Hidup No.7 Tahun 2025                             Dalam Pengelolaan Lingkungan Hidup                            Netral
         10
               Regulation of Minister of                         Corporate Environmental Management                            Neutral
               Environment / Environment Control                 Performance Improvement Assessment Program
               Agency No.7 Year 2025
               Peraturan Menteri Lingkungan Hidup
                                                                 Baku Mutu Air Limbah Domestik dan Standar Teknologi
               / Badan Pengendalian Lingkungan
                                                                 Pengolahan Air Limbah untuk Air Limbah Domestik
               Hidup No.11 Tahun 2025                                                                                          Netral
         11                                                      Quality Standards for Domestic Wastewater
               Regulation of Minister of                                                                                       Neutral
                                                                 and Wastewater Treatment Technology
               Environment / Environment Control
                                                                 Standards for Domestic Wastewater
               Agency No.11 Year 2025
               Peraturan Menteri Lingkungan Hidup
               / Badan Pengendalian Lingkungan
               Hidup No.22 Tahun 2025                            Kewenangan Penerbitan Persetujuan Lingkungan                  Netral
         12
               Regulation of Minister of                         Authority to Issue Environmental Approvals                    Neutral
               Environment / Environment Control
               Agency No.22 Year 2025
                                                                 Besaran Remunerasi Minimal Tenaga Kerja
               Keputusan Menteri Pekerjaan                       Konstruksi pada Jenjang Kualifikasi Ahli untuk
               Umum No.33/KPTS/M/2025                            Layanan Jasa Konsultasi Konstruksi                            Netral
         13
               Decree of Minister of Public                      Minimum Wage Rates for Construction                           Neutral
               Works No.33/KPTS/M/2025                           Workers at the Expert Qualification Level
                                                                 for Construction Consulting Services
                                                                 Penetapan Jenjang Kualifikasi Nasional
               Keputusan Menteri Ketenagakerjaan                 Indonesia Bidang Keselamatan dan Kesehatan
               No.46 Tahun 2025                                  Kerja Pesawat Angkat dan Pesawat Angkut                       Netral
         14
               Decree of Minister of Manpower                    Establishment of the Indonesian National Qualification        Neutral
               No.46 Year 2025                                   Framework for Occupational Safety and Health
                                                                 in the Field of Lifting and Transport Equipment
               Peraturan Badan Pusat
                                                                 Klasifikasi Baku Lapangan Usaha Indonesia
               Statistik No.7 Tahun 2025                                                                                       Netral
         15                                                      Standard Classification of Indonesian
               Regulation of Central Bureau of                                                                                 Neutral
                                                                 Economic Activities
               Statistics No.7 Year 2025
               Peraturan Daerah Provinsi                         Penyelenggaraan Program Jaminan
               Banten No.5 Tahun 2025                            Sosial Ketenagakerjaan                                        Netral
         16
               Local Government Regulation                       Implementation of the Employment                              Neutral
               Banten Province No.5 Year 2025                    Social Security Program




186
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 189
                                                                                                                        FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                      DAMPAK
                                                                                                                                     TERHADAP
                              PERATURAN                                                            TENTANG
    NO                                                                                                                              PERUSAHAAN
                                  REGULATION                                                   CONCERNING
                                                                                                                                        EFFECT TO
                                                                                                                                        COMPANY

           Peraturan Daerah Kota Bekasi
           No.3 Tahun 2025                                         Perizinan Pemanfaatan Ruang                                    Netral
    17
           Local Government Regulation                             Land Use Permitting                                            Neutral
           Bekasi City No.3 Year 2025
           Peraturan Daerah Kota Bekasi                            Perubahan atas Peraturan Daerah Kota Bekasi No.1
           No.9 Tahun 2025                                         Tahun 2024 tentang Pajak Daerah dan Retribusi Daerah Netral
    18
           Local Government Regulation                             Amendment to Bekasi City Regulation No. 1            Neutral
           Bekasi City No.9 Year 2025                              of 2024 on Local Taxes and Local Fees




PERUBAHAN KEBIJAKAN AKUNTANSI
CHANGES OF ACCOUNTING POLICY
Ikatan Akuntan Indonesia (IAI) telah menerbitkan                                       The Indonesian Institute of Accountants (IAI) has
Standar Akuntansi Keuangan yang belum                                                  issued Financial Accounting Standards which are
berlaku efektif untuk periode tahun buku                                               not yet effective for annual periods beginning
yang dimulai pada tanggal 1 Januari 2025.                                              January 1, 2025. However, earlier
Namun, penerapan dini diperkenankan.                                                   application is permitted.

Amendemen Standar Akuntansi Keuangan (PSAK)                                            The new and amendments of Statements of
yang telah diterbitkan dan berlaku efektif untuk                                       Financial Accounting Standards (PSAK) issued
periode tahun buku yang dimulai pada atau setelah                                      and effective for annual periods beginning on
tanggal 1 Januari 2026 adalah sebagai berikut:                                         or after January 1, 2026 were as follows:

♦        Amendemen PSAK 109, “Instrumen Keuangan”                                      ♦       Amendments to PSAK 109, “Financial
         dan PSAK 107, “Instrumen Keuangan:                                                    Instruments” and PSAK 107, “Financial
         Pengungkapan” tentang klasifikasi dan                                                 Instruments: Disclosure” about classification
         pengukuran instrumen keuangan.                                                        and measurement of financial instruments.

Grup sedang mempelajari dampak yang                                                    The Group is evaluating the potential impact
mungkin timbul dari penerapan SAK tersebut                                             on the consolidated financial statements as
terhadap laporan keuangan konsolidasian.                                               a result of the adoption of such SAK.




PENINGKATAN YANG MATERIAL
DIKAITKAN DENGAN JUMLAH BARANG
YANG DIJUAL/BARANG BARU
MATERIAL INCREASES RELATED TO SALES
VOLUME/NEW PRODUCTS
BNBR dan entitas anak mencatat tidak ada                                               BNBR and its subsidiaries recorded no material
peningkatan material pada volume penjualan                                             increases in sales volume or new product launches.
maupun peluncuran produk baru.




                                                                                                                                                     187
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan           Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan            dan Lingkungan              Additional Information    Financial Report
                                          Corporate Governance          Social and Environmental
                                          Implementation Report              Responsibility
Page 190
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




188
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 191
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENGELOLAAN
SUMBER DAYA
MANUSIA >
HUMAN CAPITAL
MANAGEMENT




                                                                                                                                             189
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 192
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                 Perseroan yang sebelumnya lebih dikenal dengan pengelolaan aset-aset
                 jangka pendek maupun panjang melalui ekspansi portofolio kepemilikan saham
                 perusahaan, kini semakin intens mengembangkan unit-unit usaha yang bergerak
                 di sektor riil, baik dalam bidang manufaktur maupun pengembangan infrastruktur.
                 Perseroan juga tengah merintis realisasi berbagai program pengembangan usaha
                 di sektor riil yang dituangkan dalam Inisiatif Strategi Pengembangan Perusahaan.
                 Perubahan fokus kegiatan tersebut merupakan respons Perseroan sebagai
                 antisipasi terhadap semakin kondusifnya kondisi usaha sektor riil, khususnya
                 yang berkaitan dengan pengembangan infrastruktur dan elektrifikasi.


                The Company, which was previously better known for its management of
                short- and long-term assets through the expansion of its shareholding portfolio,
                is now focusing more on developing its business units operating in the real
                sector, manufacturing and infrastructure development. The Company is also
                pioneering a number of development programs in the real sector, as set out in
                the Corporate Development Strategy Initiative. This shift in focus represents the
                Company’s response to the increasingly favorable conditions in the real sector,
                especially in areas related to infrastructure development and electrification.




190
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 193
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Untuk mendukung realisasi berbagai program                                    In order to support the realization of these
pengembangan usaha tersebut, Perseroan telah                                  development programs, the Company has formulated
menyusun program peningkatan kompetensi dan                                   a program to increase people competence
penyiapan SDM yang andal, dengan implementasi                                 and readiness, to be implemented in line with
yang dilakukan selaras dengan implementasi                                    the Corporate Development Strategy Initiative.
Inisiatif Strategi Pengembangan Perusahaan.                                   Considering the fact that people management,
Mengingat pengelolaan, perubahan perilaku,                                    attitude changing and integrity and competence-
penyesuaian kompetensi maupun perubahan                                       building must be implemented sustainably, the
integritas dan organisasi pengelolaan SDM                                     Company has formulated integrated development
harus dilakukan secara berkelanjutan, Perseroan                               and Human Capital (HC) management programs.
telah menyusun program pengembangan
dan pengelolaan SDM yang terintegrasi.                                        The BNBR Human Capital Development Program
                                                                              2025 is implemented through various strategic
Program pengembangan SDM BNBR tahun 2025                                      initiatives aimed at supporting the achievement
dilaksanakan melalui berbagai inisiatif strategis                             of the Company’s business strategy and
yang diarahkan untuk mendukung pencapaian                                     objectives. This program focuses on workforce
strategi dan sasaran bisnis Perseroan. Program ini                            planning, management, and development while
mencakup aspek perencanaan, pengelolaan, serta                                upholding the principles of human rights and
pengembangan SDM dengan menekankan prinsip                                    equal employment opportunities. [SEOJK F.18]
penghormatan terhadap hak asasi manusia dan
kesetaraan kesempatan bekerja. [SEOJK F.18]                                   The key initiatives of this program include: [SEOJK F.18]

Beberapa inisiatif utama dalam program                                        ♦       Organizational Design Development
ini meliputi: [SEOJK F.18]                                                            Aligning the organizational structure
                                                                                      with the Company’s business model to
♦     Pengembangan Desain Organisasi                                                  enhance operational effectiveness.
      Menyesuaikan struktur organisasi                                        ♦       Workforce Planning and Recruitment
      dengan model bisnis Perseroan guna                                              Implementing strategic workforce planning
      meningkatkan efektivitas operasional.                                           and competency-based recruitment processes
♦     Perencanaan SDM dan Rekrutmen                                                   that promote equal opportunities.
      Melaksanakan perencanaan tenaga kerja yang                              ♦       Performance Management and Compensation
      strategis serta proses rekrutmen berbasis                                       Applying a performance evaluation system
      kompetensi dan kesetaraan kesempatan.                                           based on Key Performance Indicators (KPIs)
♦     Pengelolaan Kinerja dan Balas Jasa                                              and a competitive compensation policy.
      Menerapkan sistem penilaian kinerja berbasis                            ♦       Training and Human Capital Development
      Key Performance Indicators (KPI) serta                                          Conducting various leadership, technical, and soft
      kebijakan balas jasa yang kompetitif.                                           skills training programs, with a total of 134 training
♦     Pelatihan dan Pengembangan SDM                                                  sessions and 1,781 participants throughout the year.
      Menyelenggarakan berbagai program pelatihan                             ♦       Corporate Culture Development Program
      dan pengembangan kepemimpinan, teknis,                                          Strengthening a corporate culture aligned with
      serta soft skills dengan total 134 sesi pelatihan                               the Company’s core values through engagement
      dan melibatkan 1.781 peserta sepanjang tahun.                                   initiatives and cultural internalization programs.
♦     Program Pengembangan Budaya Kerja
      (Corporate Culture)
      Mengembangkan budaya kerja yang berorientasi
      pada nilai-nilai perusahaan melalui berbagai
      inisiatif engagement dan internalisasi nilai budaya.




                                                                                                                                              191
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 194
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENGKAJIAN DAN
      PENGEMBANGAN ORGANISASI
      ORGANIZATIONAL REVIEW AND DEVELOPMENT
      Seiring dengan perkembangan dan dinamika                                 Alongside the current business development and
      bisnis yang dijalani, Perseroan terus melaksanakan                       dynamic, the Company continuously updates
      pembaharuan dan penataan struktur organisasi                             and regulates the organizational structure in
      guna membangun struktur organisasi yang                                  order to make it more effective. An effective
      efektif. Kehadiran organisasi yang efektif tersebut                      organizational structure is pivotal in promoting
      merupakan upaya untuk menerjemahkan visi,                                the Company’s vision, mission and business
      misi dan sasaran bisnis Perseroan kepada                                 targets among all parties within the Company.
      seluruh pihak di dalam organisasi Perseroan.
                                                                               The process of the Company’s organization review
      Proses pengkajian dan pengembangan                                       and development is carried out in view of its basic
      organisasi Perseroan dilaksanakan dengan                                 philosophy, placing organization productivity
      mengimplementasikan filosofi dasar dengan                                as the benchmark for success in tackling the
      menempatkan produktivitas organisasi yang                                competition, designing organization flexibility as
      unggul sebagai tolok ukur keberhasilan dalam                             the main key in responding to business changes
      memenangkan persaingan, merancang fleksibilitas                          and designing an organization that is able to
      organisasi sebagai kunci utama untuk merespons                           meet all business needs now and in the future.
      perubahan yang ada dalam bisnis serta merancang
      organisasi yang dapat memenuhi kebutuhan                                 .
      bisnis masa kini dan masa yang akan datang.




      MANAJEMEN KINERJA
      PERFORMANCE MANAGEMENT
      BAKRIE PERFORMANCE                                                       BAKRIE PERFORMANCE
      CONTRACT [GRI 404-3]                                                     CONTRACT [GRI 404-3]
      Sebagai bagian integral dari kebijakan pengelolaan                       As an integral part of BNBR’s HC management,
      SDM BNBR, Perseroan menerapkan sistem penilaian                          the Company consistently applies an objective
      kinerja yang objektif secara konsisten sehingga                          performance evaluation system, allowing all
      seluruh jajaran SDM memiliki arah dan komitmen yang                      levels within the Company to move in the same
      sama dalam mendukung pencapaian sasaran bisnis                           direction and with the same commitment, thus
      perusahaan. Secara konsisten, BNBR menerapkan                            ensuring stronger support in the attainment of the
      sistem penilaian kinerja melalui pengembangan                            Company’s business goals. BNBR consistently
      sistem dan penetapan Key Performance Indicator                           applies a performance evaluation system through
      (“KPI”) yang menjadi dasar proses penilaian                              the development of Key Performance Indicators
      kinerja Perusahaan dan juga kinerja individu                             (KPI), which form the basis of evaluation of the
      karyawan serta menjadi salah satu tolok ukur                             Company’s performance as well as the performance
      penentuan jenjang karir seluruh jajaran SDM.                             of individual employees. KPI also forms the
                                                                               benchmark for career development at all HC levels.
      Khusus untuk penilaian kinerja karyawan, Perseroan
      menerapkan Bakrie Performance Contract (“BPC”),                          Specifically for employee performance evaluation,
      sistem penilaian kinerja yang objektif dan terukur                       the Company has formulated the Bakrie Performance
      yang disusun sedemikian rupa untuk mendorong                             Contract (BPC), an objective, tailored performance
      karyawan mencapai objektif yang sudah ditetapkan                         evaluation system designedto support employees in
      sebelumnya. Melalui sistem BPC ini, proses kerja                         their attainment of previously set goals and targets.
      dan kinerja karyawan akan dipantau melalui                               Through the BPC system, employee work processes
      dokumen Position Description, Objective Setting                          and performance are monitored through Position
      dan Performance Review. Kinerja karyawan                                 Description, Objective Setting and Performance




192
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 195
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




dinilai dengan mempertimbangkan hasil kerja                                    Review documents. Employee performance is
(KPI) dengan bobot sebesar 80% dan kompetensi                                  evaluated by calculating KPI, weighted 80%,
karyawan dengan bobot sebesar 20%.                                             and Employee Competence, weighted 20%. .



REWARD MANAGEMENT                                                              REWARD MANAGEMENT
[SEOJK F.20][GRI 202-1]                                                        [SEOJK F.20][GRI 202-1]
Berlandaskan pada semangat membangun etos dan                                  Driven by the spirit of fostering a strong work
budaya kerja yang berorientasi pada kinerja secara                             ethic and performance-oriented culture, BNBR
konsisten, BNBR telah mengimplementasikan skema                                has implemented a remuneration scheme
remunerasi berdasarkan prinsip internal fairness                               based on the principles of internal fairness
dan external competitiveness, serta mendorong                                  and external competitiveness, encouraging
karyawan untuk terus meningkatkan produktivitas.                               employees to continuously improve productivity.

Perseroan menerapkan kebijakan reward &                                        The Company applies a reward & punishment
punishment sebagai bagian dari komitmen bersama                                policy as part of its collective commitment
dalam mencapai target yang telah disepakati.                                   to achieving agreed-upon objectives.

Karyawan yang berprestasi diberikan penghargaan                                High-performing employees are rewarded,
(reward), sedangkan karyawan yang tidak                                        while those who do not meet targets
mencapai target akan dikenakan sanksi                                          are subject to proportional sanctions in
proporsional sesuai ketentuan yang berlaku.                                    accordance with applicable regulations.

Sebagai bagian dari kepatuhan terhadap regulasi                                As part of its compliance with labor regulations,
ketenagakerjaan, seluruh kebijakan reward                                      the Company’s reward management policy
management di Perseroan mengacu pada peraturan                                 adheres to all applicable laws and consistently
yang berlaku dan senantiasa mematuhi standar                                   meets the regional minimum wage standards in
upah minimum regional di setiap area operasional.                              all operational areas. The average ratio of entry-
Rata-rata rasio gaji terendah untuk karyawan                                   level employee wages to the local minimum wage
entry level dibandingkan dengan upah minimum                                   is 1.11:1 for both female and male employees.
di masing-masing wilayah operasional adalah
1,11:1 untuk karyawan wanita maupun pria.




KEBIJAKAN PENGELOLAAN SDM
HUMAN CAPITAL MANAGEMENT POLICIES [SEOJK F.18] [SEOJK F.19]
Sebagai perusahaan dengan fokus kegiatan di                                    As a company focused on operations in
bidang manufaktur dan infrastruktur, BNBR terus                                manufacturing and infrastructure sector, BNBR
berupaya untuk menyempurnakan Kebijakan dan                                    always strives to improve HR Policy and Procedure
Prosedur SDM (KSDM) Perseroan. Perseroan telah                                 (HRP). The Company has regulated Corporate
menata kembali KSDM Perseroan yang mengatur                                    HRP with policies on the following matters:
tentang kebijakan terkait hal-hal berikut:
♦     Perilaku Bisnis                                                          ♦      Business Conduct
♦     Organisasi                                                               ♦      Organization
♦     Rekrutmen dan Seleksi                                                    ♦      Recruitment and Selection
♦     Mutasi antar departemen                                                  ♦      Inter-department employee transfer
♦     Mutasi antar perusahaan dalam grup Bakrie                                ♦      Inter-company in Bakrie group employee transfer
♦     Sistem Penilaian Kinerja                                                 ♦      Performance Evaluation System
♦     Pelatihan dan Pengembangan                                               ♦      Training and Development
♦     Kompensasi dan Tunjangan                                                 ♦      Compensation and Allowances




                                                                                                                                              193
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 196
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ♦    Hubungan Industrial                                                 ♦       Industrial Relations
      ♦    Kesetaraan dan Keberagaman                                          ♦       Equality & Diversity
      ♦    Hak Asasi Manusia di Tempat Kerja,                                  ♦       Human Rights at the Workplace, including
           termasuk menentang segala bentuk praktik                                    opposing all forms of child labor and forced labor
           pekerja anak dan pekerja paksa
                                                                               In order to anticipate business development in
      Untuk mengantisipasi perkembangan bisnis                                 the short and long terms, especially with regards
      Perseroan baik untuk jangka pendek maupun                                to the fulfillment of targets related to business
      jangka panjang, khususnya dalam mendukung                                development in manufacturing and infrastructure
      pencapaian sasaran pengembangan usaha di                                 sector, the Company has formulated HC
      sektor manufaktur dan infrastruktur, maka Perseroan                      requirement plans, both in terms of people quantity
      telah menyusun perencanaan kebutuhan SDM,                                and people quality, for the next five years.
      baik dari sisi jumlah tenaga kerja (people quantity)
      tenaga kerja maupun kualitas (people quality) yang                       PROTECTING AND RESPECTING
      diperlukan sampai dengan lima tahun ke depan.                            HUMAN RIGHTS AT THE WORKPLACE
                                                                               BNBR upholds the protection and respect toward
      MELINDUNGI DAN MENGHORMATI HAK
                                                                               Human Rights in accordance with the United Nation
      ASASI MANUSIA DI TEMPAT KERJA
                                                                               Declaration of Human Rights at the workplace
      BNBR senantiasa menjunjung tinggi perlindungan                           and in our interaction with our employees and
      dan penghormatan terhadap Hak Asasi Manusia                              workers. In relation to this commitment, the
      sesuai dengan United Nation Declaration of                               Company against the practice of child labor
      Human Rights di tempat kerja dan dalam interaksi                         and forced labor of any kind in our operational
      Perseroan dengan para karyawan dan seluruh                               activities and throughout the supply chain of the
      pekerja. Sehubungan dengan hal tersebut, Perseroan                       company and our subsidiaries. [SEOJK F.19]
      menentang praktik pekerja anak dan pekerja
      paksa di seluruh operasional perusahaan dan pada                         EQUAL OPPORTUNITIES
      jaringan rantai pasok Perseroan. [SEOJK F.19]                            FOR ALL [SEOJK F.18]
                                                                               As part of its Corporate HC management policy,
      KESETARAAN KESEMPATAN
                                                                               BNBR also implements a performance-oriented policy
      DALAM BERKARIR [SEOJK F.18]
                                                                               supported by remuneration and reward schemes
      Sebagai bagian dari kebijakan pengelolaan SDM                            designed to demonstrate recognition of positive
      Perusahaan, BNBR juga mengimplementasikan                                performance among BNBR employees. In accordance
      kebijakan performance oriented yang didukung oleh                        with Law No. 13 of 2003 on Manpower, as amended by
      skema remuneration dan reward sebagai bentuk                             Law No. 6 of 2023 on the Enactment of Government
      apresiasi BNBR terhadap pencapaian kinerja positif                       Regulation in Lieu of Law No. 2 of 2022 on Job
      Insan Perusahaan. Sesuai Undang-Undang (UU) No.13                        Creation into Law, the Company applies a minimum
      Tahun 2003 tentang Ketenagakerjaan sebagaimana                           age limit of 18 years old. The Company offers equal
      telah diubah dengan UU No.6 Tahun 2023 tentang                           opportunities for every person to be employed,
      Penetapan Peraturan Pemerintah Pengganti UU No.2                         receive training and develop their career according to
      Tahun 2022 tentang Cipta Kerja menjadi Undang-                           their competencies and performance. The Company
      Undang, Perusahaan membatasi usia minimal pekerja                        also provides equal opportunities for all employees
      adalah 18 tahun. Perseroan memberikan kesempatan                         to develop their career according to business area,
      yang sama dan setara kepada semua orang untuk                            qualifications and knowledge. Employees with the
      menjadi pekerja, mengikuti pelatihan dan berkarir                        relevant qualifications for a certain post may apply
      sesuai dengan kompetensi dan kinerjanya. Perseroan                       and take a series of tests through internal selection.
      juga memberikan kesempatan yang sama kepada                              Vacancies are opened and advertised through
      seluruh karyawan untuk berkarir sesuai dengan                            internal Company media as well as external media,
      bidang, kualifikasi dan pengetahuannya. Karyawan                         including certain social media and daily newspapers.
      yang memiliki kesesuaian kualifikasi dengan
      pekerjaan tertentu dapat melamar dan mengikuti
      serangkaian tes melalui seleksi internal. Lowongan
      pekerjaan dibuka dan diumumkan melalui media
      internal Perseroan maupun melalui media eksternal,
      termasuk media sosial dan harian berita tertentu.




194
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 197
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




HUBUNGAN ANTAR                                                                 EMPLOYEE RELATIONS [GRI 2-30]
KARYAWAN [GRI 2-30]                                                            The Company believes that open and harmonious
Perseroan meyakini bahwa penerapan pola                                        working relations and communication in
hubungan dan komunikasi yang harmonis dan                                      work relations are a key factor to support the
terbuka di dalam hubungan kerja, merupakan salah                               Company in increasing efficiency to achieve
satu faktor yang dapat mendukung Perseroan                                     optimal productivity and performance.
meningkatkan efisiensi menuju pencapaian
produktivitas dan prestasi kerja yang optimal.                                 Improving communication and relations through
                                                                               integrated development begins with the socialization
Peningkatan hubungan dan komunikasi dilaksanakan                               of work culture, Company business conduct,
melalui program pembinaan yang terpadu mulai dari                              Company vision and mission, improving relations
sosialisasi budaya kerja, perilaku bisnis Perseroan,                           among employees, consistently applying Collective
visi dan misi Perseroan, peningkatan hubungan                                  Labor Agreement (CLA) and developing relations
antar karyawan, konsisten menerapkan Perjanjian                                with other parties through social and sport activities.
Kerja Bersama (PKB) dan membina hubungan                                       Besides this, the Company also develops good
baik dengan pihak-pihak lain melalui kegiatan                                  relations with government agencies related to
sosial dan olah raga. Selain itu, Perseroan juga                               employment, as well as business associations and
terus membina hubungan baik dengan dengan                                      other human resource development agencies.
instansi pemerintah di bidang ketenagakerjaan
dan asosiasi pengusaha serta lembaga
pengembangan sumber daya manusia lainnya.




                                                                                                                                              195
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 198
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      KOMPOSISI SUMBER DAYA
      MANUSIA PERSEROAN
      COMPANY HUMAN CAPITAL COMPOSITION [GRI 2-7]




                              4%
                                                                     KOM POSISI SU M B ER DAYA MAN USIA
                                                                     B ERDA SARK AN LE VEL ORGAN ISA SI
                                                                     HUMAN CAPITAL COMPOSITION BASED
                                                                     ON ORGANIZATION LEVEL [GRI 2-7]
                                                                        LEVEL ORGANISASI
                                                                                                                      2024                2025                  %
                                                                        ORGANIZATIONAL LEVEL

                                                                     Induk
                                                                     Holding
                                                                                                                             119                  128           4,0%

                                                                     Unit Usaha
                                                                     Subsidiaries
                                                                                                                        3.216                 3.072           96,0%

                                                                     Total                                              3.335                 3.200         100,0%
                                   96%



                                     0,1%                            KOM POSISI SU M B ER DAYA MAN USIA
                                   0,2% 0,3%                         B ERDA SARK AN JABATAN
                                     0,1%1.9%
                                0,8%                                 HUMAN CAPITAL COMPOSITION
                                                                     BASED ON POSITION [GRI 2-7]
                                          4.7%                                     JABATAN
                                                                                                                      2024               2025                   %
                                                                                    POSITION

                                                                     Komisaris Perseroan
                                                                     Commissioner at Holding
                                                                                                                              2                     5             0,1%

                                                                     Komisaris Unit Usaha
                                                                     Commissioner at                                          8                     8           0,2%
                                                28.2%                Subsidiaries
                                                                     Direktur Perseroan
                                                                     Director at Holding
                                                                                                                              5                     5             0,1%

                                                                     Direktur Unit Usaha
                 58,6%                                               Director at Subsidiaries
                                                                                                                             10                    14            0,3%

                                                                     VP/Senior Manager                                       63                   75             1,9%

                                                                     Manager & Assistant
                                                                     Manager
                                                                                                                         326                    349              4,7%

                                                                     Staff                                                941                 1.274            28,2%

                                                                     Non-Staff                                          1.953                 1.467            58,6%

                                                                     Management Trainee                                      27                     5            0,8%

                                                                     Total                                              3.335                3.200           100,0%




196
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 199
                                                                                                                  FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                        KOM POSISI SU M B ER DAYA MAN USIA
                               0,2% 3,1%                                B ERDA SARK AN PEN DI DI K AN
                             1,4%                                       HUMAN CAPITAL COMPOSITION BASED
                                                                        ON EDUCATION [GRI 2-7]
                      4,8%                                                TINGKAT PENDIDIKAN
                                                                                                                 2024              2025                  %
                                                                                EDUCATION LEVEL

                                                                        S3
                                             23,7%                      Doctoral Degree
                                                                                                                              4              5            0,2%

                                                                        S2
                                                                        Master Degree
                                                                                                                           100           100              3,1%

                                                                        S1
                                                                        Bachelor Degree
                                                                                                                           766           759             23,7%
                                                   6,2%
                                                                        Diploma                                            229          229               6,2%

                                                                        SMA
                          60,5%                                         Senior High School
                                                                                                                     2.035           2.035               60,5%

                                                                        SMP
                                                                        Junior High School
                                                                                                                            155          155              4,8%

                                                                        SD
                                                                        Elementary School
                                                                                                                            46             46             1,4%

                                                                        Total                                         3.335          3.200              100,0%




                                                                        KOM POSISI SU M B ER DAYA MAN USIA B ERDA SARK AN USIA
                                  4,5%                                  HUMAN CAPITAL COMPOSITION BASED
                                                                        ON AGE GROUP [GRI 2-7]
                                         9,6%
                                                                                         USIA
                                                                                                                 2024              2025                  %
                                                                                          AGE

              22,7%                                                     18 - 24 th | y.o                                   359           307              9,6%

                                                                        25 – 34 th | y.o                                   1.010       1.063             33,2%
                                                       33,2%
                                                                        35 - 44 th | y.o                                   1.174         958             29,9%

                                                                        45 - 54 th | y.o                                   699           727             22,7%

                     29,9%                                              > 55 th | y.o                                        93           145             4,5%

                                                                        Total                                         3.335          3.200              100,0%




                                                                                                                                                                 197
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan               Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan           dan Lingkungan          Additional Information             Financial Report
                                         Corporate Governance         Social and Environmental
                                         Implementation Report             Responsibility
Page 200
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                      KOM POSISI SU M B ER DAYA MAN USIA
                                                                      B ERDA SARK AN STATUS KEPEGAWAIAN
                         17,1%                                        HUMAN CAPITAL COMPOSITION BASED ON
                                                                      EMPLOYMENT STATUS [GRI 2-7] [GRI 2-8]
                                                                       STATUS KEPEGAWAIAN
                                                                                                                   2024              2025                   %
                                                                         EMPLOYMENT STATUS

                                                                      Tetap
                                                                                                                     1.649                 1.599          50,0%
                                                    50%               Permanent
                                                                      Kontrak Langsung
                                                                                                                      1.317                1.055           33,0%
                                                                      Direct Contract
                  33%                                                 Alih Daya dan Koperasi
                                                                                                                      369                    546             17,1%
                                                                      Outsourcing

                                                                      Total                                          3.335               3.200           100,0%




                           10,7%                                      KOM POSISI SU M B ER DAYA MAN USIA
                                                                      B ERDA SARK AN J EN IS KEL AM I N
                                                                      HUMAN CAPITAL COMPOSITION BASED ON GENDER [GRI 2-7]
                                                                              JENIS KELAMIN
                                                                                                                   2024              2025                   %
                                                                                   GENDER

                                                                      Pria
                                                                                                                     2.945                2.858            89,3%
                                                                      Male
                                                                      Wanita
                                                                                                                      390                    342            10,7%
                                                                      Female

                                                                      Total                                          3.335               3.200           100,0%

                                      89,3%




                                          0,03%

                                                                      KOM POSISI SU M B ER DAYA MAN USIA
                                                                      B ERDA SARK AN KE WARGAN EGAR A AN
                                                                      HUMAN CAPITAL COMPOSITION BASED ON
                                                                      NATIONALITY [GRI 2-7] [GRI 202-2]
                                                                       KEWARGANEGARAAN
                                                                                                                   2024              2025                   %
                                                                               NATIONALITY

                                                                      WNI
                                                                                                                     3.333                 3.199         99,97%
                                                                      Indonesian
                                                                      WNA
                                                                                                                          2                       1        0,03%
                                                                      Foreigner

                                                                      Total                                          3.335               3.200           100,0%
                                     99,97%




198
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 201
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Pada tahun 2025 Perusahaan melanjutkan upaya                                   During 2025 the Company continued its effort of
peningkatan efektivitas strukturnya dengan                                     increasing the company structure effectiveness
mengacu pada rencana bisnisnya. Perusahaan telah                               according to its business plan. The Company
memastikan bahwa tingkat produktivitasnya tetap                                has ensured its productivity level will still be
terjaga dan target-target Perusahaan akan tetap                                maintained and the Company’s goals will
dapat dicapai dengan memastikan pengelolaan                                    still be achieved by ensuring human capital
tenaga kerja yang sesuai dengan dinamika bisnis                                management that is suitable to the dynamics of
Perusahaan, semua itu dilakukan dengan tetap                                   the Company’s business, all of this is done with
memperhatikan setiap kebijakan dan peraturan                                   due observance of every policy and regulation
yang diterapkan Pemerintah Indonesia.                                          implemented by the Government of Indonesia.

TURNOVER KARYAWAN [GRI 401-1]                                                  EMPLOYEE TURNOVER [GRI 401-1]
Sebanyak 517 orang karyawan BNBR dan unit usaha                                A total of 517 employees of BNBR and subsidiaries
mengundurkan diri dan memasuki masa pensiun,                                   resigned and entered retirement, and 382 new hires
dan sebanyak 382 orang bergabung sebagai                                       joined in 2025. Most of the resigning employees
karyawan baru pada tahun 2025. Sebagian besar                                  are due to completion to their respective projects,
dari karyawan yang mengundurkan diri adalah terkait                            while new hires were assigned accordingly to
telah selesainya proyek yang ditugaskan kepada                                 BNBR’s business activities. BNBR continuously
mereka, sedangkan karyawan baru ditugaskan                                     manages its turnover rate to ensure it will not
sesuai dengan aktivitas bisnis BNBR. BNBR                                      disrupt the Company’s operational activity, and
senantiasa memastikan tingkat turnover tidak akan                              BNBR believes its human capital remain highly
mengganggu operasional perusahaan dan BNBR                                     competent and capable as well as highly dedicated.
berkeyakinan bahwa Perseroan masih memiliki                                    BNBR continues to support skill improvement
pegawai yang memiliki kompetensi dan kapabilitas                               of its employees through implementation of
yang baik serta berdedikasi tinggi. BNBR juga masih                            various training programs along 2025.
terus mendukung pengembangan kemampuan
para pegawainya melalui berbagai program                                       In 2025, total employees of BNBR and its
pelatihan yang dilaksanakan selama tahun 2025.                                 subsidiaries decreased by 4.05% to 3,200
                                                                               employees. Composition of total employees of
Pada tahun 2025, jumlah karyawan BNBR dan                                      BNBR and its subsidiaries by end of 2025 consists
anak-anak usahanya turun sebesar 4,05% menjadi                                 of 1,599 permanent employees and 1,601 contract
3.200 pegawai. Komposisi jumlah total karyawan                                 employees including outsourcing. [GRI 2-7][GRI2-8]
BNBR dan anak-anak usahanya pada akhir 2025
terdiri dari 1.599 karyawan tetap dan 1.601 karyawan                           Of all BNBR and its subsidiaries’ employees,
kontrak termasuk alih daya. [GRI 2-7][GRI2-8]                                  approximately 26% hold bachelor degree or higher,
                                                                               7% hold diploma degree, and the remaining had
Dari seluruh pegawai BNBR dan anak-anak usahanya,                              primary education up to senior high school.
sekitar 26% memiliki gelar sarjana atau lebih tinggi,                          In terms of age, approximately 33% are aged between
7% memiliki gelar pendidikan diploma, dan sisanya                              18-34 years, 30% are aged between 35-44 years,
adalah lulusan pendidikan dasar sampai dengan                                  and the remaining are over 45 years old.
SMA. Sementara dari sisi usia, sekitar 33% berusia
di antara 18-34 tahun, 30% berusia di antara 35 -
44 tahun, dan sisanya berusia di atas 45 tahun.




                                                                                                                                              199
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 202
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       TI NG K AT TU RNOVER K ARYAWAN B ERDA SARK AN JABATAN: [G RI 401 -1]
       EMPLOYEE TURNOVER RATE BY POSITION
                                             Jumlah karyawan yang mengundurkan                                  Jumlah karyawan baru
                                                     diri berdasarkan jabatan                                    berdasarkan jabatan
                                          Number of employees who resigned by position                    Number of new employees by position

               JABATAN                           2024                     2025                                 2024                    2025

       Komisaris
                                                   0                       0                                      0                       3
       Commissioner
       Direktur
                                                   0                       0                                      0                       0
       Director
       VP / Senior Manager                         2                       3                                      5                       3
       Manajer
                                                   10                      27                                    14                       21
       Manager
       Asisten Manajer
                                                   4                       15                                     17                      17
       Assistant Manager
       Staf
                                                  30                      103                                    83                      72
       Staff
       Non-staf
                                                   9                      369                                   217                     266
       Non-staff
       Management Trainee                          0                       0                                      17                      0

       TOTAL                                      55                      517                                   353                     382




      PENGEMBANGAN KOMPETENSI KARYAWAN
      COMPETENCE DEVELOPMENT PROGRAM [SEOJK F.22][GRI 404-2]
      Untuk meningkatkan daya saing dan menjamin                                    In order to increase competitiveness and guarantee
      keberlangsungan usaha Perseroan meningkatkan                                  the Company’s sustainability, the Company improves
      kompetensi dan kapabilitas pekerja melalui                                    employee competencies and capabilities through
      penyelenggaraan program pelatihan secara                                      continuous training programs. Training programs
      berkesinambungan. Jenis pelatihan yang                                        broadly consist of two types: managerial and
      diselenggarakan pada dasarnya terdiri atas dua                                leadership training programs, and specific skill
      kelompok, yakni program pelatihan manajerial dan                              training programs, using tested methods and curricula
      kepemimpinan serta pelatihan di bidang keterampilan                           and working alongside recognized training agencies.
      khusus dengan menggunakan metoda dan kurikulum
      yang telah teruji serta bekerja sama dengan                                   Training programs are adjusted to the
      lembaga- lembaga pelatihan yang terkemuka.                                    Company’s strategic plans for the future. In
                                                                                    line with the Company’s planned strategic
      Adapun materi pelatihan disesuaikan dengan                                    focus on development of business in the
      rencana strategis Perseroan di masa mendatang.                                real sector, especially in manufacturing and
      Selaras dengan inisiatif strategis Perseroan yang                             infrastructure, training programs in 2025 were
      akan lebih fokus mengembangkan usaha di sektor                                focused on technical and functional abilities.
      riil, terutama sektor manufaktur dan infrastruktur,
      materi pelatihan di tahun 2025 lebih banyak berkaitan                         In 2025, BNBR group held training programs for a
      dengan kemampuan teknis dan fungsional.                                       total of 1,781 employees from various departments
                                                                                    within the Company and its subsidiaries with
      Sepanjang tahun 2025, grup BNBR telah                                         total cost as much as Rp1,534,480,661, which
      menyelenggarakan pelatihan bagi total 1,781 orang                             covered internal and external trainings, including
      pekerja dari berbagai departemen di Perseroan                                 certification programs for the employees.
      dan unit-unit usahanya dengan total biaya sebesar
      Rp1.534.480.661, yang mencakup pelatihan internal,
      eksternal, serta program sertifikasi bagi karyawan.


200
                      Profil Perusahaan                 Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile                 Main Highlights        Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 203
                                                                                                              FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PROGRAM DAN BIAYA PELATIHAN SDM
HUMAN CAPITAL TRAINING PROGRAM AND COSTS
                                                                                                                       BIAYA PELATIHAN
           JABATAN PESERTA PELATIHAN                                    JUMLAH PESERTA
                                                                                                                        TRAINING COST
                 POSITION OF PARTICIPANTS                           NUMBER OF PARTICIPANTS
                                                                                                                           (RUPIAH)

Komisaris | Commissioner                                                               -                                                            -
Direktur | Director                                                                   2                                                 26.500.000
VP/Senior Manager                                                                    23                                                 69.876.000
Manager                                                                              122                                                 163.317.823
Assistant Manager                                                                    126                                                123.562.357
Supervisor                                                                           101                                                22.973.000
Staff                                                                               773                                               425.306.629
Non-Staff                                                                           592                                                689.495.041
Management Trainee                                                                   42                                                    13.449.811
Total                                                                               1.781                                           1.534.480.661




                                                                                                                       BIAYA PELATIHAN
                      JENIS PELATIHAN                                   JUMLAH PESERTA
                                                                                                                         TRAINING COST
                       TYPE OF TRAINING                             NUMBER OF PARTICIPANTS
                                                                                                                            (RUPIAH)

Pelatihan Manajemen dan Kepemimpinan
                                                                                      86                                               126.955.000
Management and Leadership Training
Pelatihan Pengembangan Kemampuan
Fungsional (Finance, HC, Marketing, Operation,
Legal)                                                                               1.121                                            1.072.877.661
Functional Competence Development Training
(Finance, HC, Marketing, Operation, Legal)
Pelatihan Terkait ISO dan Continuous
Improvement
                                                                                     518                                              278.648.000
ISO and Continuous Improvement
Related Training
Pelatihan Dasar Tata Nilai Perusahaan
                                                                                      56                                               56.000.000
Basic Training on Corporate Values
Total                                                                               1.781                                           1.534.480.661




                                                                                                                       BIAYA PELATIHAN
                TARGET KETERAMPILAN                                     JUMLAH PESERTA
                                                                                                                         TRAINING COST
                         TARGETED SKILL                             NUMBER OF PARTICIPANTS
                                                                                                                            (RUPIAH)

Hard Skill                                                                           834                                                897.103.750
Soft Skill                                                                           947                                                 637.376.911
Total                                                                               1.781                                           1.534.480.661




                                                                                                                                                        201
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan             Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan         Additional Information           Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 204
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                   BIAYA PELATIHAN
                       DEPARTEMEN PESERTA                              JUMLAH PESERTA
                                                                                                                    TRAINING COST
                     DEPARTMENT OF PARTICIPANTS                      NUMBER OF PARTICIPANTS
                                                                                                                       (RUPIAH)

          Accounting & Finance                                                     66                                                      56.149.811
          HC                                                                       98                                                   109.173.600
          Sales & Commercial                                                       62                                                  62.800.000
          IT, Legal Risk                                                           77                                                    15.443.500
          Supporting                                                               87                                                  43.800.000
          Operations                                                             1212                                                 1.157.578.750
          Lainnya | Others                                                         179                                                 89.535.000
          Total                                                                 1.781                                            1.534.480.661




      BAKRIE TALENT MANAGEMENT                                                 BAKRIE TALENT MANAGEMENT
      PROGRAM [SEOJK F.22][GRI 404-2]                                          PROGRAM [SEOJK F.22][GRI 404-2]
      Melalui Bakrie Learning Center (“BLC”), Perseroan                        Through the Bakrie Learning Center (BLC), the
      telah menyusun sistem Pengelolaan Talenta                                Company has formulated a Talent Management system
      (Talent Management) sebagai program jangka                               as a long-term sustainable program aiming to ensure
      panjang dan berkelanjutan dalam rangka menjamin                          a balanced leadership in line with the Company’s
      kesinambungan kepemimpinan sesuai dengan                                 business development. The stages of the Company’s
      perkembangan bisnis Perseroan. Secara garis                              talent management system can be outlined as follows:
      besar sistem pengelolaan Talenta di Perseroan
      dilaksanakan melalui tahapan sebagai berikut:                            ♦         Talent assessment and identification
                                                                               ♦         Implementation of the Bakrie Succession Plan
      ♦        Proses identifikasi dan asesmen talenta
                                                                               ♦         Implementation of the Bakrie
      ♦        Penerapan sistem Kaderisasi Kepemimpinan                                  Leadership Development Program
               Bakrie (Bakrie Succession Plan)
                                                                               ♦         Formulation and socialization of the
      ♦        Pengembangan program Kepempinan talenta                                   Bakrie values, or Trimatra Bakrie
               melalui Bakrie Leadership Development Program
                                                                               ♦         Carrying out of Bakrie Engagement Programs
      ♦        Memformulasikan dan sosialiasi nilai-
               nilai Bakrie yaitu Trimatra Bakrie
      ♦        Menjalankan Bakrie Engagement Programs                          The Company is committed to offering the widest
                                                                               possible opportunities to employees with integrity,
                                                                               professionalism, entrepreneur spirit and motivation
      Perseroan berkomitmen memberikan kesempatan                              to develop their careers across the Company’s
      seluas-luasnya kepada karyawan yang memiliki                             business units. The above programs are carried
      integritas, profesional, berjiwa kewirausahaan                           out by the Company through assignments with
      dan motivasi untuk mengembangkan karir di                                the development of new business, rotation,
      seluruh unit usaha Perseroan. Program tersebut                           promotion and participation in internal and
      dilaksanakan Perseroan melalui penugasan dalam                           external training programs. The Company’s career
      mengembangkan usaha baru, rotasi, promosi maupun                         development philosophy emphasizes “promotion
      partisipasi dalam pelaksanaan pelatihan yang                             from within”, allowing a smooth regeneration of
      dilaksanakan secara internal atau eksternal. Filosofi                    leadership within all Company business units.
      pengembangan karir Perseroan adalah melaksanakan
      pengembangan dengan prioritas ‘promosi dari
      dalam’ sehingga kaderisasi pimpinan di seluruh unit
      usaha Perseroan dapat berjalan dengan baik.




202
                           Profil Perusahaan       Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                           Corporate Profile       Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 205
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PROGRAM PENGEMBANGAN                                                           BAKRIE LEADERSHIP DEVELOPMENT
KEPEMIMPINAN BAKRIE                                                            PROGRAM [SEOJK F.22][GRI 404-2]
[SEOJK F.22][GRI 404-2]                                                        The Company collaborates with Bakrie Learning
Perseroan bekerjasama dengan Bakrie Learning                                   Center (BLC) to develop a leadership development
Center (BLC) dalam membangun sistem                                            system for every level in the Company’s organization
pengembangan kepemimpinan untuk setiap tingkatan                               from entry level to executive level through a
di dalam organisasi Perusahaan melalui program                                 program called Bakrie Leadership Journey.
yang disebut dengan Bakrie Leadership Journey.
                                                                               Bakrie Leadership Journey is a tiered and structured
Bakrie Leadership Journey adalah program                                       leadership development program carried out in the
pengembangan kepemimpinan berjenjang dan                                       Bakrie Group environment to prepare cadres of
terstruktur yang dilakukan di lingkungan Grup                                  future leaders in the Bakrie Group environment and
Bakrie guna menyiapkan kader-kader pemimpin                                    specifically to ensure the business continuity of the
masa depan di lingkungan Grup Bakrie serta                                     BNBR Group, based on established competency
khususnya guna menjamin keberlanjutan usaha                                    and performance standards. The development
Grup BNBR, berdasarkan standar kompetensi                                      program framework for the Bakrie Leadership
dan kinerja yang telah ditetapkan.                                             Journey is carried out by considering several aspects
                                                                               such as competence and performance that lead to
Penyusunan rangka program pengembangan untuk                                   the formation of a talent pool and career path.
Bakrie Leadership Journey dilakukan dengan
mempertimbangkan beberapa aspek diantaranya,                                   At the Bakrie Career Management stage individual
kompetensi dan kinerja yang mengarah kepada                                    identification is carried out in every functions of the
pembentukan talent pool dan jenjang karir.                                     Company to plan the succession and regeneration
                                                                               plan. Those individuals will undergo competency
Pada tahapan Bakrie Career Management dilakukan                                mapping at the Bakrie Competency Management
pengidentifikasian individu pada setiap fungsi di                              stage, therefore the Company can plan their
Perusahaan untuk perencanaan proses suksesi                                    competency development according to Company’s
dan regenerasi. Selanjutnya para individu tersebut                             needs. Aside from competency mapping, each
akan dipetakan kompetensinya pada Bakrie                                       individual’s performance is also monitored at the
Competency Management, sehingga Perusahaan                                     Bakrie Performance Management stage to provide
dapat merencanakan pengembangan kompetensi                                     considerations for the Company to include them in
mereka sesuai dengan kebutuhan Perusahaan.                                     the talent pool at the Bakrie Talent Management.
Selain pemetaan kompetensi, setiap individu juga                               This process is carried out on an ongoing basis
dipantau kinerjanya pada tahapan Bakrie Performance                            by continuing to instill the corporate culture called
Management, untuk selanjutnya menjadi bahan                                    Trimatra Bakrie, so that the Company can continue
pertimbangan bagi Perusahaan untuk memasukkan                                  to identify potential talents within the Company.
mereka ke dalam talent pool di dalam Bakrie
Talent Management. Proses ini dilakukan secara                                 Based on this, the program levels are
berkesinambungan dengan terus menanamkan                                       arranged starting from the entry level
budaya Perusahaan yang disebut Trimatra Bakrie,                                to the executive level, namely:
sehingga Perusahaan dapat terus mengidentifikasi
talenta-talenta berpotensi di dalam Perusahaan.                                1.     Bakrie Future Leader Development Program
                                                                                      (BFLDP)
Berdasarkan hal tersebut, maka tersusun                                               The objective of this program is to prepare the
jenjang program mulai dari entry level                                                company’s future leader. Through this program,
sampai dengan executive level, yaitu :                                                employees are expected to understand the whole
                                                                                      aspects of company’s culture, vision, mission, and
1.    Bakrie Future Leader Development Program                                        also the business run by the company. At the end,
      (BFLDP)                                                                         the graduates from this program are expected to
      Tujuan program ini adalah menyiapkan pemimpin                                   be ready to hold any position within company.
      Perusahaan di masa depan. Melalui program
      ini, para karyawan diharapkan untuk memahami
      aspek budaya, visi, misi dan bisnis yang dijalankan
      Perusahaan secara menyeluruh. Lulusan program
      ini diharapkan siap mengisi posisi apa pun di
      dalam Perusahaan.




                                                                                                                                              203
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 206
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                      BA KR I E                                                                                                      BA KR I E
                      TA LE NT                                                                                                       CAREER
                  M A N AG E M E NT                                                                                              M A N AG E M E NT




                                                                                    CEO

                                                                                   BEDP




                                                                                                  TR
                                                                      IE
                                                                     KR




                                                                                                       IM
                                                                                  BGMDP
                                                                     BA




                                                                                                       AT
                                                                                                        RA
                                                                 RA




                                                                                  BMMDP




                                                                                                            BA
                                                                AT




                                                                                                             KR
                                                              IM
                                                            TR




                                                                                                             IE
                                                                                  BBMDP


                                                                                    BBIP

                                                                          T R I M AT R A B A K R I E




                                                                        BAKRIE
                                                                      LEADERSHIP
                                                                       JOURNEY


                       BA KR I E                                                                                                     BA KR I E
                  PE R FO R M A N C E                                                                                            CO M PE TE N CY
                  M A N AG E M E NT                                                                                              M A N AG E M E NT




      2.   Bakrie Basic Induction Program (BBIP)                                             2.        Bakrie Basic Induction Program (BBIP)
           Tujuan program ini adalah memberikan                                                        The objective of this program is to introduce
           pengenalan tentang budaya, visi dan misi                                                    company’s culture, vision and mission to new
           Perusahaan kepada karyawan baru. Melalui                                                    employee. Through this program, employees
           program ini, para karyawan diharapkan memiliki                                              are expected to understand deeply about their
           pemahaman mendalam tentang lingkungan kerja                                                 working environment, and at the end they could
           mereka, serta mampu berkontribusi terhadap                                                  contribute to company’s target and achievement.
           target dan pencapaian Perusahaan.
                                                                                             3.        Bakrie Basic Management Development
      3.   Bakrie Basic Management Development                                                         Program (BBMDP)
           Program (BBMDP)                                                                             The objective of this program are to equip
           Tujuan program ini adalah membekali karyawan                                                employees with knowledge and ability to lead
           dengan pengetahuan dan kemampuan untuk                                                      their self, manage tasks effectively, and also lead
           memimpin diri mereka sendiri, mengelola tugas-                                              small number of working team within Department
           tugas secara efektif, dan juga memimpin tim kerja                                           or Division. Through this program, employees
           berukuran kecil di dalam Departemen atau Divisi                                             are expected to be able to manage their team in
           mereka. Melalui program ini, para karyawan                                                  order to achieve company’s target and goals.
           diharapkan mampu mengelola tim mereka untuk
           mencapai target dan sasaran Perusahaan.




204
                       Profil Perusahaan           Ikhtisar Utama                       Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights                     Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                               & the Board of Directors
Page 207
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




4.    Bakrie Middle Management Development                                     4.      Bakrie Middle Management Development
      Program (BMMDP)                                                                  Program (BMMDP)
      Tujuan program ini adalah meningkatkan                                           The objective of this program is enhancing
      kemampuan kepemimpinan interpersonal guna                                        interpersonal leadership abilities to optimize team
      mengoptimalkan kinerja tim, mengontrol proses                                    performance, to control processes effectively as
      secara efektif, serta menghasilkan pemimpin-                                     well as create leaders who can build / plan new
      pemimpin yang dapat membangun/merencanakan                                       ideas and strategies into action plans.
      ide dan strategi baru menjadi rencana aksi.
                                                                               5.      Bakrie General Management Development
5.    Bakrie General Management Development                                            Program (BGMDP)
      Program (BGMDP)                                                                  The objective of this program are to improve
      Tujuan program ini adalah untuk meningkatkan                                     competency in managing cross-functional
      kompetensi dalam mengelola tanggung jawab                                        responsibilities, provide a more integrated and
      lintas fungsi, menyediakan pandangan yang lebih                                  multidisciplinary view of strategy and leadership,
      terintegrasi dan multidisiplin terhadap strategi                                 as well as developing ambidextrous capabilities
      dan kepemimpinan, serta mengembangkan                                            and increasing entrepreneurial spirit to build
      kemampuan ambidextrous dan meningkatkan                                          company’s competitive advantage.
      semangat kewirausahaan untuk membangun
      keunggulan kompetitif Perusahaan.                                        6.      Bakrie Executive Development Program (BEDP)
                                                                                       This program is a strategic competencies
6.    Bakrie Executive Development Program (BEDP)                                      development program for top level management
      Program ini merupakan program peningkatan                                        or candidate for top level management.
      kompetensi strategis manajemen tingkat atas                                      The objective of this program are to equip
      atau kandidat manajemen tingkat atas. Tujuan                                     company’s leader to have a broader global
      program ini adalah membekali pemimpin                                            mindset, identify and assess challenges/
      Perusahaan dengan pola pikir yang lebih luas,                                    risks, motivate and mobilize human capital as
      mengidentifikasi dan mengkaji tantangan/                                         a source of company’s competitive advantage
      risiko, memotivasi dan menggerakkan sumber                                       also improving intrapreneurship capability
      daya manusia sebagai modal keunggulan                                            so as to be able to think more creatively
      kompetitif Perusahaan serta mengembangkan                                        and innovatively in designing strategies.
      kapabilitas kewirausahaan korporasi
      (intrapreneurship) agar mampu berpikir lebih
      kreatif dan inovatif dalam merancang strategi.



Pada tahun 2025 BLC mengadakan                                                 In 2025 BLC carried out competence development
pelatihan pengembangan kompetensi bagi                                         training of middle management employees
karyawan tingkat middle management                                             (Manager Level) for 25 participants.
(Level Manager) untuk 25 peserta.
                                                                               The leadership development program in the Bakrie
Program pengembangan kepemimpinan di                                           Group always emphasize the culture of the Company
Grup Bakrie senantiasa menekankan budaya                                       and is also equipped with functional skills training
Perusahaan dan juga dilengkapi dengan pelatihan                                for individuals whose competencies have been
kemampuan fungsional bagi para individu yang telah                             mapped. The training planning is carried out in
dipetakan kompetensinya. Perencanaan pelatihan                                 accordance with the needs of the Company, and also
tersebut dilakukan sesuai dengan kebutuhan                                     by taking into account the needs of employees while
Perusahaan, dan juga dengan memperhatikan                                      working in the Bakrie Group and after retirement.
kebutuhan karyawan saat bekerja di Grup
Bakrie dan setelah memasuki masa pensiun.                                      Functional development training is given to
                                                                               employees in accordance with their line of
Pelatihan pengembangan kemampuan fungsional                                    work, but the Bakrie Group also does not close
diberikan kepada karyawan sesuai dengan bidang                                 opportunities for cross-cutting training.
pekerjaan mereka, namun Grup Bakrie juga tidak
menutup kesempatan bagi pelatihan lintas bidang.




                                                                                                                                              205
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 208
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENGEMBANGAN BUDAYA                                                      DEVELOPMENT OF CORPORATE
      KERJA PERUSAHAAN                                                         WORK CULTURE
      BNBR meyakini bahwa pencapaian kinerja                                   BNBR believes that the Company’s performance
      Perseroan sangat ditentukan oleh pencapaian                              relies very much on individual performance
      kinerja individu di dalam organisasi Perseroan.                          within the Company organization. Individual
      Pencapaian kinerja individu karyawan, di lain pihak                      employee performance, meanwhile, is heavily
      sangat dipengaruhi oleh nilai-nilai dan sikap kerja                      affected by employee values and character,
      Karyawan yang dapat menjadi cerminan budaya                              which reflect Company culture. For this reason,
      perusahaan. Oleh karenanya Perseroan secara                              the Company strives consistently to develop
      konsisten berupaya membangun, menumbuhkan,                               and grow a work culture in line with the ideals
      dan mengembangkan budaya kerja yang sesuai                               and goals of the Company’s founders.
      dengan cita-cita dan tujuan para pendiri perusahaan.
                                                                               The Company’s values and culture can broadly be
      Secara umum nilai dan budaya Perseroan                                   described as a consistent drive to increase value for
      digambarkan sebagai upaya yang konsisten dalam                           shareholders and stakeholders through business
      memberikan nilai tambah kepada pemegang                                  activities that honor the Bakrie Trimatra values:
      saham maupun pemangku kepentingan melalui                                Indonesian-ness, Usefulness and Togetherness.
      aktivitas bisnis yang menjunjung tinggi nilai yang
      disebut Trimatra Bakrie yaitu Ke-Indonesiaan,                            PREPARATION FOR RETIREMENT
      Kemanfaatan dan Kebersamaan.                                             TRAINING [SEOJK F.22] [GRI 404-2]
                                                                               BNBR does not pay any less attention to those
      PELATIHAN MASA PERSIAPAN
                                                                               employees close to retirement age and those who
      PENSIUN [SEOJK F.22] [GRI 404-2]
                                                                               chose for early retirement. According to the CLA, the
      Perseroan memberi perhatian kepada para karyawan                         age of retirement is 56 years. In order to guarantee
      hingga yang bersangkutan akan memasuki masa                              continued prosperity post-retirement, the Company
      pensiun dan pensiun dipercepat (pensiun dini),                           includes all employees in a Pension scheme.
      tidak hanya saat masih aktif bekerja. Sesuai
      dengan PKB, usia pensiun pekerja adalah 56 tahun.                        The Company has a training program with
      Dalam rangka menjamin kesejahteraan hingga                               topics that include mental preparation and
      saat purna tugas, Perseroan mengikutsertakan                             entrepreneurial planning for employees who retire
      seluruh Pekerja dalam Program Pensiun.                                   and retire early. This training consists of a series
                                                                               of events which covers presentation from relevant
      Perseroan memiliki program pelatihan dengan                              resources, workshop, and sharing session.
      topik yang mencakup antara lain persiapan mental
      dan perencanaan wirausaha bagi para karyawan
      pensiun dan pensiun dini. Program ini bertujuan
      memberi pembekalan bagi para karyawan yang
      akan memasuki masa pensiun terdiri dari beberapa
      rangkaian acara meliputi presentasi dari nara sumber
      yang relevan, workshop serta sharing session.




206
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 209
                                                                                                           FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KESEJAHTERAAN KARYAWAN
EMPLOYEE WELFARE [SEOJK F.20][GRI 401-2]

Sebagai bentuk dari komitmen Perseroan yang                                   As part of the Company’s commitment to treat
menempatkan SDM sebagai aset utama sekaligus                                  Human Capital as a key asset and a strategic
mitra strategis dalam mengembangkan usaha,                                    partner in business development, BNBR strives to
BNBR berupaya meningkatkan kesejahteraan                                      increase employee welfare through the provision
karyawan dengan menyediakan beragam fasilitas                                 of various welfare facilities which cover programs
kesejahteraan baik yang sifatnya normatif/ wajib                              that are mandatory such as national social security
seperti keikutsertaan di dalam program BPJS                                   (BPJS Ketenagakerjaan - Jamsostek) and national
Ketenagakerjaan (Jamsostek) dan BPJS Kesehatan                                health care security (BPJS Kesehatan – Jaminan
(Jaminan Kesehatan Nasional) dan fasilitas                                    Kesehatan Nasional), as well as additional welfare
kesejahteraan lainnya yang sifatnya kebijakan                                 facilities per Company policy such as education grant
tambahan Perusahaan berupa bantuan pendidikan                                 for employee class, medication aid, work tenure
untuk kelas karyawan, bantuan pengobatan,                                     award, appointment of model employee, employee
penghargaan masa kerja, pemilihan karyawan                                    cooperative, health clinics, canteen, education
teladan, koperasi karyawan, klinik kesehatan, kantin,                         grant for high-achieving children of employees and
bantuan pendidikan untuk pelajar berprestasi yang                             recreational and sporting events for all employees.
merupakan anak dari karyawan, rekreasi dan olah                               These programs are implemented in the belief that
raga bagi seluruh karyawannya. Seluruh fasilitas                              decent employee prosperity, competitive compared
tersebut disediakan dengan keyakinan bahwa dengan                             with other companies in the same industry, will
tingkat kesejahteraan yang memadai dan bersaing                               lead employees to concentrate on their work and
dibandingkan industri sejenis, akan mendukung                                 give their best for the Company, which will ensure
para karyawan untuk dapat berkonsentrasi dalam                                progress for themselves and those around them.
berkarya, memberikan kemampuan terbaiknya
bagi kemajuan perusahaan, yang tentunya berarti                               The Company also strives to develop organizational
kemajuan bagi dirinya dan lingkungan sekitar.                                 cooperation, optimizing employee performance
                                                                              through BNBR Employee Cooperative. This program
Perseroan juga berupaya memberikan pembinaan                                  covers BNBR’s operations in the areas of retail,
untuk pengembangan organisasi koperasi sehingga                               provision of nine staple commodities, savings
dapat secara optimal membantu kebutuhan                                       and loans, and office stationery provision.
karyawan melalui Koperasi Karyawan (Kopkar)
BNBR. Saat ini usaha kopkar BNBR meliputi                                     We can report that BNBR and all subsidiaries
usaha di bidang pertokoan, penyediaan sembako,                                are always comply with the regional
simpan pinjam dan penyediaan alat tulis kantor.                               standar minimum wage at each operational
                                                                              area. [SEOJK F.20][GRI 202-2]
Dapat kami laporkan, standar upah minimum
di BNBR dan seluruh operasional kami sesuai
dengan peraturan standar minimum upah
regional (UMR). [SEOJK F.20][GRI 202-2]




                                                                                                                                             207
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 210
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




208
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 211
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LAPORAN >
PELAKSANAAN
TATA KELOLA
PERUSAHAAN
CORPORATE GOVERNANCE
IMPLEMENTATION REPORT




                                                                                                                                             209
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 212
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                         Penerapan prinsip-prinsip Tata Kelola Perusahaan yang bermutu akan
                         mendukung peningkatan kinerja Perseroan melalui terciptanya proses
                         pengambilan keputusan yang lebih baik, peningkatan efisiensi operasional,
                         serta peningkatan pelayanan kepada pemangku kepentingan Perseroan


                        The excellent implementation of Corporate Governance principles will
                        support the Company’s performance improvement through the creation
                        of better decision-making process, operations efficiency enhancement,
                        as well as service improvement to the Company’s stakeholders




      Memahami pentingnya Tata Kelola Perusahaan                               With full awareness of the importance of Good
      yang baik (GCG), BNBR berkomitmen untuk                                  Corporate Governance (GCG), BNBR is committed
      terus meningkatkan kualitas penerapan GCG                                to continue enhancing the quality of its GCG
      secara konsisten dan berkesinambungan                                    implementation consistently and continuously in line
      yang sejalan dengan nilai-nilai yang dianut                              with the Corporate values. BNBR refers to the best
      Perseroan. BNBR mengacu pada praktik terbaik                             practices in determining the Company’s business
      dalam penetapan proses bisnis, pengendalian                              process, control and standard operating procedures.
      dan prosedur operasi standar Perseroan.
                                                                               The excellent implementation of GCG principles
      Penerapan prinsip-prinsip GCG yang bermutu                               will propel the improvement of the Company’s
      akan mendukung peningkatan kinerja Perseroan                             performance through the creation of better decision-
      melalui terciptanya proses pengambilan keputusan                         making, operations efficiency enhancement,
      yang lebih baik, peningkatan efisiensi operasional,                      and service improvement to the Company’s
      serta peningkatan pelayanan kepada pemangku                              stakeholders. BNBR believes that the enforcement
      kepentingan Perseroan. BNBR juga meyakini                                of high integrity through code of conduct and the
      bahwa pembentukan integritas tinggi melalui                              Company’s corporate culture will provide maximum
      kode etik dan nilai-nilai budaya Perseroan akan                          results in achieving the Company’s business
      semakin memberikan hasil yang maksimal dalam                             objectives. GCG principles are implemented
      mencapai tujuan bisnis Perseroan. Prinsip-prinsip                        through a framework that includes governance
      GCG diimplementasikan melalui sebuah kerangka                            relationships between GCG organs, relations with
      kerja yang mencakup tata hubungan antar organ-                           the shareholders and stakeholders, to ensure
      organ GCG, hubungan dengan pemegang saham                                harmonious balance between the performance
      serta dengan pemangku kepentingan, untuk                                 achievement and business sustainability.
      memastikan keseimbangan yang harmonis antara
      pencapaian kinerja dengan keberlanjutan usaha.




210
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 213
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




TUJUAN DAN KOMITMEN PENERAPAN
TATA KELOLA PERUSAHAAN
OBJECTIVES AND COMMITMENT OF CORPORATE
GOVERNANCE IMPLEMENTATION

Implementasi GCG di BNBR adalah sebagai salah satu                             GCG implementation in BNBR is a real
wujud nyata kepatuhan Perseroan terhadap regulasi                              manifestation of the Company’s compliance
bisnis di Indonesia, yaitu sesuai dengan ketentuan                             towards business regulations in Indonesia, namely
Tata Kelola Perusahaan yang Baik, yang diatur dalam                            in accordance with Good Corporate Governance
UU No. 40 tahun 2007 Tentang Perseroan Terbatas.                               regulation, stipulated in the Laws No. 40 year
                                                                               2007 Regarding Limited Liability Company.
Bagi Perseroan, Tata Kelola Perusahaan yang
dijalankan dengan baik akan memperoleh manfaat                                 For the Company, Good Corporate Governance
nyata dan terukur bagi Perseroan, pemegang saham                               will provide real benefit and good measurement
dan pemangku kepentingan. Tujuan penerapan                                     for the Company, shareholders and
GCG di Perseroan dijelaskan sebagai berikut:                                   stakeholders. The following are the objectives
                                                                               of GCG implementation in the Company:
1.    Meningkatkan dan menjaga kepercayaan
      investor, kreditur dan pemegang saham                                    1.     To enhance and maintain the trust of
      Perseroan, melalui pelaksanaan RUPS,                                            investors, creditors and shareholders of
      pelaporan kinerja dan pencapaian Perseroan.                                     the Company, through GMS, performance
2.    Mengoptimalkan pengelolaan Perseroan, melalui                                   reporting and the Company’s achievement.
      penetapan pedoman kerja dan mendorong                                    2.     To optimize the Company’s management, through
      efektifitas kerja di semua elemen Perseroan.                                    the stipulation of work charter and to encourage
3.    Memperjelas tugas dan kewajiban, fungsi                                         work effectiveness in all the Company’s elements.
      serta wewenang masing-masing Organ                                       3.     To clarify the duties and obligations, functions
      Perseroan, demi tercipta harmonisasi gerak                                      and authorities of each of the Company’s
      dalam berkinerja dan mendukung proses                                           Organ, to create a harmonious performance
      pengambilan keputusan yang lebih baik.                                          and support better decision-making.
4.    Menjaga Kepatuhan Perseroan terhadap                                     4.     To maintain the Company’s Compliance
      peraturan perundang-undangan yang                                               towards the prevailing laws and regulations,
      berlaku, sebagai bentuk kesadaran Perseroan                                     as a mean of the Company’s awareness
      sebagai warga korporasi yang baik.                                              as a good corporate citizen.
5.    Meningkatkan profesionalisme Sumber                                      5.     To enhance Human Resource professionalism
      Daya Manusia di Perseroan, sehingga                                             in the Company, so as to support the company’s
      mendorong peningkatan kompetensi                                                operations competence improvement.
      operasional sebagai perusahaan.                                          6.     To protect the interest of shareholders and
6.    Melindungi kepentingan pemegang saham                                           stakeholders, by ensuring the discipline in
      dan pemangku kepentingan, dengan                                                the company’s management, securing the
      memastikan ketertiban jalannya pengelolaan                                      assets and corporate values sustainably.
      perusahaan, mengamankan aset dan nilai                                   7.     To improve and maintain the Company’s
      nilai perusahaan secara berkelanjutan.                                          reputation, through good public
7.    Meningkatkan dan menjaga reputasi Perseroan,                                    communication, the fulfillment of information
      melalui komunikasi publik yang baik, pemenuhan                                  transparency aspects, and implementation
      aspek transparansi informasi, serta menjalankan                                 of corporate social responsibility.
      tanggung jawab sosial perusahaan.
                                                                               Based on the above objectives, the Company
Dengan mengacu pada tujuan di atas, Perseroan                                  is committed to place GCG as the referral in the
berkomitmen untuk menjadikan GCG sebagai                                       management of business activities. The Company
acuan dari setiap kegiatan usaha. Perseroan juga                               also strives to place the governance as the
terus berupaya menjadikan tata kelola sebagai                                  mutual responsibility, and conformity towards




                                                                                                                                              211
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 214
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      bagian dari tanggung jawab bersama, serta                                governance principles to be embedded in the
      menjadikan ketaatan terhadap prinsip-prinsip                             day-to-day conduct of all BNBR’s employees.
      tata kelola sebagai budaya yang terwujud dalam
      perilaku sehari hari bagi semua karyawan BNBR.




      KERANGKA KERJA TATA KELOLA PERUSAHAAN
      GOOD CORPORATE GOVERNANCE WORK STRUCTURE [GRI 2-9]
      Perseroan membangun Kerangka Kerja dan Roadmap                           The Company developed Good Corporate
      Tata Kelola Perusahaan guna memastikan bahwa                             Governance Work Structure and Roadmap in order
      pembangunan dan implementasi Tata Kelola Perseroan                       to ensure development and implementation of
      disusun berdasarkan kesepahaman bersama antara                           Good Corporate Governance are carried out based
      manajemen dengan seluruh organ perusahaan                                on mutual understanding between management
      serta terinternalisasi berdasarkan empat pilar utama                     and every company organ, as well as embedded
      tata kelola Perseroan, yaitu Komitmen, Struktur,                         based on four main pillars of Good Corporate
      Struktur Lunak/Mekanisme/Sistem & Prosedur,                              Governance, that are Commitment, Structure,
      serta Aktivitas Pelaporan dan Pengendalian.                              Soft Structure/Mechanism/System & Procedure,
                                                                               as well as Report and Control Activities.
      A. Komitmen
                                                                               A. Commitment
      Komitmen Perseroan dalam membangun dan
      mengimplementasikan tata kelola tercermin                                Company commitment in developing and implementing
      dari pengelolaan perusahaan yang sejalan                                 corporate governance are visible through company
      dengan visi dan misi, nilai budaya – Trimatra                            management that is in line with its vision and
      Bakrie dan nilai dasar (core value), etika bisnis                        mission, corporate culture – Trimatra Bakrie and core
      (yang tercermin dari pedoman kode etik, pakta                            value, business ethics (as shown by code of ethics
      integritas, dan kebijakan perilaku bisnis) serta                         guidance, integrity pact and business conduct policy)
      kepatuhan terhadap regulasi yang berlaku.                                as well as adherence to prevailing regulations.

      B. Struktur                                                              B. Structure
      Struktur tata kelola perusahaan didukung                                 Corporate governance structure is supported
      oleh organ utama dan organ pendukung                                     by main and supporting organ of the
      Perseroan sehingga implementasi tata kelola                              Company, enabling execution of good
      perusahaan yang baik dapat terlaksana.                                   corporate governance implementation.

      C. Struktur Lunak/Mekanisme/                                             C. Soft Structure/Mechanism/
      Sistem & Prosedur                                                        System & Procedure
      Struktur lunak Perseroan terdiri dari pedoman                            Company soft structure consists of guidance
      yang terdiri dari sistem dan prosedur/kebijakan                          formulated from the company system and procedure
      dan prosedur serta budaya perusahaan.                                    / policy and procedure as well as culture.

      D. Pelaporan dan Pengendalian                                            D. Report and Control
      Aktivitas pelaporan dan pengendalian Perseroan                           Company report and control activities on
      atas implementasi tata kelola perusahaan yang baik                       good corporate governance implementation
      (Good Corporate Governance/GCG) yang meliputi:                           include the following things:

      ♦    Aktivitas pengendalian internal dilakukan di                        ♦       Internal control activities carried out in every
           setiap proses dan transaksi Perseroan.                                      Company process and transaction.
      ♦    Pelaporan dan asesmen/penilaian terhadap                            ♦       Report as well as internal and external
           prinsip-prinsip tata kelola perusahaan yang                                 assessment on good corporate governance
           baik (GCG) dan telah sejalan dengan prinsip-                                principles and in line with GCG principles
           prinsip GCG (ETAK - Etika (Perilaku Beretika),                              (ETAK - Ethics (Ethical Behavior), Transparency,
           Transparansi, Akuntabilitas, dan Keberlanjutan)                             Accountability, and Sustainability).




212
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 215
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Empat pilar utama tersebut merupakan                                           Those four main pillars are the process the
proses yang akan dilalui oleh Perseroan                                        Company will undergo in order to implement
dalam rangka mengimplementasikan GCG                                           GCG with business sustainability as its goal.
di Perseroan untuk mencapai keberlanjutan
usaha (business sustainability).                                               The Good Corporate Governance Work
                                                                               Structure is as follows: [GRI 2-11]
Kerangka Kerja Tata Kelola Perseroan tersebut
adalah sebagai berikut: [GRI 2-11]




                                                                                                                                              213
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 216
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




214
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 217
                                                                                                                               FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                     KERANGKA KERJA TATA KELOLA
                                  PERSEROAN PT BAKRIE BROTHERS TBK
                  GOOD CORPORATE GOVERNANCE STRUCTURE PT BAKRIE BROTHERS TBK
                                      [GRI 2-9] [GRI 2-11]

                                                                 KO M I T M E N | C O M M I T M E N T

                                                           VISI & MISI | VISION & MISSION
                                              NILAI | ETIKA | REGULASI | VALUE | ETHIC | REGULATION




                                                                  STRUKTUR | STRUCTURE

         ORGAN UTAMA | STRUCTURE MAIN ORGAN                                   ORGAN PENDUKUNG | SUPPORTING ORGAN
         • Rapat Umum Pemegang Saham |                                        • Komite Audit | Audit Committee
           General Meeting of Shareholders                                    • Komite Nominasi & Remunerasi | Nomination
         • Dewan Komisaris | Board of Commisioners                              & Remuneration Committee
         • Direksi | Board of Directors                                       • Komite Investasi & Manajemen Risiko | Investment
                                                                                & Risk Management Committee
                                                                              • Komite Tata Kelola Perusahaan | Corporate Governance Committee
                                                                              • Sekretaris Perusahaan | Corporate Secretary
                                                                              • Corporate Internal Audit | Corporate Internal Audit




                                          S T R U K T U R LU N A K / M E K A N I S M E S I S T E M & P R O S E D U R |
                                   S O F T S T R U C T U R E / M E C H A N I S M / SY S T E M & P R O C E D U R E SY S T E M


         SISTEM & PROSEDUR | SYSTEM & PROCEDURE                                                           BUDAYA PERUSAHAAN |
         • Pedoman Dewan Komisaris & Direksi | Board Manual                                               CORPORATE CULTURE
         • Pedoman Tata Kelola Perusahaan | Corporate Governance Manual                                   • Trimatra Bakrie
         • Piagam Komite Pendukung Dewan Komisaris: Piagam Komite Audit,                                  • Nilai Dasar | Core Value
           Piagam Komite Investasi & Manajemen Risiko, Piagam Komite Tata Kelola                          • Pakta Integritas | Integrity Pact
           Perusahaan, Piagam Komite Nominasi & Remunerasi | Committees under                             • Kode Etik | Code of Ethic
           Board of Commissioners Charter: Audit Committee Charter, Investment                            • Kebijakan Perilaku Bisnis | Code
           & Risk Management Committee Charter, Corporate Governance                                        of Business Conduct
           Committee Charter, Nomination & Remuneration Committee Charter
         • Piagam Komite Pendukung Direksi: Piagam Komite Etik & Kepatuhan | Committee
           under Board of Directors Charter: Ethics & Compliance Committee Charter
         • Piagam Internal Audit | Internal Audit Charter
         • Piagam Kepatuhan | Compliance Charter
         • Kebijakan & Prosedur Perusahaan | Corporate’s Policies & Procedures




                                          P E L A P O R A N & P E N G E N DA L I A N | R E P O RT & C O N T R O L



           1   PELAPORAN &
               ASESMEN TATA KELOLA                      2        SISTEM PENGENDALIAN
                                                                 INTERNAL PERUSAHAAN                     3    PRINSIP-PRINSIP TATA
                                                                                                              KELOLA PERUSAHAAN
               PERUSAHAAN - INTERNAL                             INTERNAL CONTROL                             GOOD CORPORATE
               & EKSTERNAL                                       SYSTEM                                       GOVERNANCE PRINCIPLES
               GOOD CORPORATE                                                                                 • Perilaku Beretika | Ethic
               GOVERNANCE REPORTING                                                                           • Transparansi | Transparency
               AND ASSESSMENT –                                                                               • Akuntabilitas | Accountability
                                                                                                              • Keberlanjutan | Sustainability
               INTERNAL & EXTERNAL




                                          K E B E R L A N J U TA N U S A H A | B U S I N E S S S U S TA I N A B I L I T Y




                                                                                                                                                                215
Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan                  Tanggung Jawab Sosial             Informasi Tambahan          Laporan Keuangan
   Human Capital Management             Tata Kelola Perusahaan                   dan Lingkungan                Additional Information        Financial Report
                                        Corporate Governance                 Social and Environmental
                                        Implementation Report                     Responsibility
Page 218
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PETA JALAN IMPLEMENTASI GCG
      GCG IMPLEMENTATION ROADMAP




      2013-2014                                                                            2015-2016
      • Piagam Audit.                                                                      • Pemantapan kerangka kerja Corporate
      • Pengkajian Committee Charter.                                                        Internal Audit, Manajemen Risiko, Human
                                                                                             Resources Management.
      • Penyempurnaan Kebijakan & Prosedur.
                                                                                           • Pengkajian Board Manual dan Corporate
      • Menjadikan pengelolaan risiko sebaga budaya
                                                                                             Governance Manual.
        yang melekat hingga ke Unit Usaha.
                                                                                           • Menjadikan pengelolaan risiko sebagai
      • Pengkajian Roadmap GCG disesuaikan dengan
                                                                                             budaya yang melekat hingga ke Unit Usaha.
        Roadmap GCG OJK.
                                                                                           • Tetap berkomitmen untuk melakukan
      • Pemantapan kerangka kerja Corporate Internal
                                                                                             asesmen GCG secara independen hingga ke
        Audit, Manajemen Risiko, Human Resources
                                                                                             Unit Usaha yang terkonsolidasi.
        Management.
                                                                                           • Kebijakan & Prosedur Antifraud dan
      • Mengangkat Komisaris Independen dan Direktur
                                                                                             Penerimaan Gratifikasi.
        Independen.
                                                                                           • Penerapan ASEAN CG Scorecard untuk
      • Pengkajian dan penandatanganan kembali
                                                                                             asesmen GCG dan Laporan Tahunan.
        Kode Etik, Kebijakan Perilaku Bisnis, dan Pakta
        Integritas.
                                                                                           • Strengthening the framework of Corporate
                                                                                             Internal Audit, Risk Management, Human
      • Audit Charter.
                                                                                             Resources Management.
      • Review Committee Charter.
                                                                                           • Review of Board Manual and Corporate
      • Improvement of Policies & Procedures.                                                Governance Manual.
      • Make risk management a culture that extends                                        • Making risk management a culture that
        to the Business Unit.                                                                extends to the Business Units.
      • Review of GCG Roadmap with reference to OJK                                        • Remain committed to carrying out
        GCG Roadmap.                                                                         independent GCG assessments down to the
      • Strengthening the framework of Corporate                                             consolidated Business Units.
        Internal Audit, Risk Management, Human                                             • Policy & Procedure concerning Antifraud and
        Resources Management.                                                                Gratuities Receiving.
      • Appointed Independent Commissioner and                                             • Implementation of ASEAN CG Scorecard for
        Independent Director.                                                                GCG and Annual Report assessment.
      • Review and re-signing of Code of Ethics, Code
        of Conducts, and Integrity Pact.




216
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 219
                                                                                                             FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




2017-2018                                             2019-2022                                        2023-2026
• Menerapkan pengelolaan risiko,                      • Memastikan pengelolaan risiko,                 • Pengkajian Board Manual dan
  kepatuhan, dan GCG di Unit                            kepatuhan dan GCG berjalan                       Corporate Governance Manual.
  Usaha, khususnya Unit Usaha yang                      efektif di seluruh unit usaha.                 • Membangun GCG di Unit Usaha
  berkontribusi besar pada laporan                    • Menjadi teladan dalam                            BNBR, terutama Unit Usaha yang
  konsolidasi.                                          pengelolaan risiko, kepatuhan,                   telah menjadi perusahaan publik
• Membangun GCG Grup BNBR                               dan GCG pada industri sejenis di                 dengan pendampingan oleh
  dengan pendampingan oleh                              Indonesia.                                       Perusahaan untuk membangun
  Perusahaan untuk membangun                          • Mengikutsertakan seluruh unit                    struktur dan struktur lunak GCG.
  struktur dan struktur lunak GCG.                      usaha yang terkonsolidasi dalam                • Ikut serta dalam pengkajian
• Penerapan ASEAN Scorecard                             asesmen GCG.                                     Kebijakan & Prosedur di Unit
  (Indonesian Institute for Corporate                 • Penerapan ASEAN Scorecard                        Usaha BNBR, khususnya unit
  Directorship-IICD) untuk asesmen                      (Indonesian Institute for Corporate              usaha yang telah menjadi
  GCG dan Laporan Tahunan.                              Directorship-IICD) untuk asesmen                 perusahaan publik.
• Meningkatkan transparansi dalam                       GCG dan Laporan Tahunan.                       • Penerapan ASEAN Scorecard
  pelaporan kepada Regulator,                                                                            untuk asesmen GCG.
  antara lain diterapkannya Kebijakan                                                                  • Menjadi teladan dalam
  & Prosedur tentang Laporan                          • Ensure risk management,                          pengelolaan risiko, kepatuhan, dan
  Kepemilikan Saham oleh Dewan                          compliance and GCG run                           GCG pada industri sejenis.
  Komisaris dan Direksi serta                           effectively in all business units.
  Penyampaian Informasi Perusahaan                    • Become a role model in risk
  kepada Regulator.                                     management, compliance and                     • Review of Board Manual and
                                                        GCG in similar industries in                     Corporate Governance Manual.
                                                        Indonesia.                                     • Building GCG in BNBR Business
• Implementation of risk management,
                                                      • Include all consolidated business                Units, especially Business Unit
  compliance and GCG in Business
                                                        units into GCG assessment.                       that has become public company
  Units, in particular Business Units
                                                      • Implementation of ASEAN                          with assistance from the Company
  that are major contributors to the
                                                        Scorecard (Indonesian Institute                  to build GCG structures and soft
  consolidated report.
                                                        for Corporate Directorship-IICD)                 structures.
• Building GCG of BNBR Group with
                                                        for GCG and Annual Report                      • Participate in review of Policies
  assistance from the company to
                                                        assessment.                                      & Procedures in BNBR Business
  build GCG structures and soft
                                                                                                         Units, especially Business Unit that
  structures.
                                                                                                         has become public company.
• Implementation of ASEAN Scorecard
                                                                                                       • Implementation of ASEAN CG
  (Indonesian Institute for Corporate
                                                                                                         Scorecard for GCG assessment.
  Directorship-IICD) for GCG and
  Annual Report assessment.                                                                            • Become a role model in risk
                                                                                                         management, compliance and
• Increasing transparency in
                                                                                                         GCG in similar industries.
  reporting to Regulators, including
  implementing Policy & Procedure
  regarding Share Ownership Reports
  by the Board of Commissioners
  and Directors as well as Company
  Information Disclosure to Regulators.




                                                                                                                                                217
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial      Informasi Tambahan         Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan         Additional Information       Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 220
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      IMPLEMENTASI PRAKTIK GCG
      GCG PRACTICES IMPLEMENTATION
      Penerapan GCG pada PT Bakrie & Brothers Tbk                              The objectives of GCG implementation in PT Bakrie
      bertujuan mendukung pencapaian visi, misi dan                            & Brothers Tbk are to support the achievement
      tujuan perusahaan secara efektif dan cepat,                              of vision, mission and the Company’s objectives
      sehingga dapat memberikan kepercayaan kepada                             effectively and in a swift manner, so as to deliver
      para pemegang saham bahwa perusahaan dikelola                            the shareholders’ trust on a good and proper
      dengan baik dan benar untuk mendapat hasil usaha                         governance of the company to reach high and
      yang wajar dan bernilai tinggi. Implementasi praktik                     fair values. GCG practices implementation shall
      GCG harus selalu berlandaskan empat prinsip yaitu:                       be based on the following four principles:




           1 Perilaku Beretika                                                      2 Transparansi
               Dalam melaksanakan                                                           Untuk menjaga obyektivitas dalam
               kegiatannya,Perseroan senantiasa                                             menjalankan bisnis, korporasi
               mengedepankan kejujuran,                                                     menyediakan informasi yang material
               memperlakukan semua pihak dengan                                             dan relevan dengan cara yang mudah
               hormat (respect), memenuhi komitmen,                                         diakses dan dipahami oleh pemangku
               membangun serta menjaga nilai-                                               kepentingan. Perseroan mengambil
               nilai moral dan kepercayaan secara                                           inisiatif untuk mengungkapkan tidak
               konsisten. Perseroan memperhatikan                                           hanya masalah yang disyaratkan oleh
               kepentingan pemegang saham dan                                               peraturan perundang-undangan,
               pemangku kepentingan lainnya                                                 tetapi juga hal yang penting untuk
               berdasarkan asas kewajaran dan                                               pengambilan keputusan oleh
               kesetaraan (fairness) dan dikelola                                           pemegang saham, kreditur dan
               secara independen sehingga                                                   pemangku kepentingan lainnya.
               masing-masing organ perusahaan
               tidak saling mendominasi dan tidak                                           Transparency
               dapat diintervensi oleh pihak lain.                                          To maintain objectivity in conducting
                                                                                            business, the Corporation provides
               Ethical Behavior                                                             material and relevant information in
               In carrying out its activities, the                                          a manner that is easily accessible
               Company always prioritizes honesty,                                          and understood by stakeholders.
               treats all parties with respect, fulfills                                    The Company takes the initiative to
               commitments, builds and maintains                                            disclose not only matters required
               moral values and trust consistently. The                                     by laws and regulations, but also
               Company pays attention to the interests                                      matters that are important for
               of shareholders and other stakeholders                                       decision-making by shareholders,
               based on the principles of fairness and                                      creditors and other stakeholders.
               equality and is managed independently
               so that each organ of the company
               does not dominate each other and
               cannot be intervened by other parties.




218
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 221
                                                                                                                FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




   3 Akuntabilitas
     Perseroan dapat
                                                                                   4 Keberlanjutan
                                                                                     Perseroan mematuhi peraturan
          mempertanggungjawabkan kinerjanya                                               perundang-undangan serta
          secara transparan dan wajar. Untuk                                              berkomitmen melaksanakan tanggung
          itu Perseroan dikelola secara                                                   jawab terhadap masyarakat dan
          benar, terukur dan sesuai dengan                                                lingkungan agar berkontribusi pada
          kepentingan Perseroan dengan                                                    pembangunan berkelanjutan melalui
          tetap memperhitungkan kepentingan                                               kerjasama dengan semua pemangku
          pemegang saham dan pemangku                                                     kepentingan terkait untuk meningkatkan
          kepentingan. Akuntabilitas merupakan                                            kehidupan mereka dengan cara yang
          prasyarat yang diperlukan untuk                                                 selaras dengan kepentingan bisnis dan
          mencapai kinerja yang berkelanjutan.                                            agenda pembangunan berkelanjutan.

          Accountability                                                                  Sustainability
          The Company is accountable for its                                              The Company complies with laws
          performance in a transparent and fair                                           and regulations and is committed to
          manner. For this reason, the Company                                            carrying out its responsibilities towards
          is managed properly, measurably                                                 society and the environment in order to
          and in accordance with the interests                                            contribute to sustainable development
          of the Company while taking into                                                by working with all relevant stakeholders
          account the interests of shareholders                                           to improve their lives in a way that is
          and stakeholders. Accountability                                                aligned with business interests and the
          is a necessary prerequisite for                                                 sustainable development agenda.
          achieving sustainable performance.




AKTIVITAS KEPATUHAN
COMPLIANCE ACTIVITIES [GRI 2-27]
Sebagai bagian dari kegiatan tata kelola                                      As part of the corporate governance activity, the
perusahaan, Departemen Compliance (Kepatuhan)                                 Compliance Department strives to monitor the
senantiasa melakukan pemantauan kepatuhan                                     company’s compliance towards the prevailing
perusahaan terhadap hukum dan peraturan                                       laws and legislation in managing the company’s
perundang-undangan yang berlaku di dalam                                      business practices as well as individual’s compliance
menjalankan praktik bisnis perusahaan dan juga                                in implementing responsibility of their duties,
ketaatan setiap individu di dalam melaksanakan                                each in accordance with the code of conduct,
tanggung jawabnya untuk menyelesaikan                                         business conduct policy, as well as the applicable
tugasnya masing-masing sesuai dengan kode etik,                               internal policy and procedures of the company.
kebijakan perilaku bisnis dan juga kebijakan dan
prosedur internal perusahaan yang berlaku.                                    In 2025, Compliance Department has provided
                                                                              assistance to several business unit of the Company,
Pada tahun 2025, Departemen Compliance                                        namely PT VKTR Teknologi Mobilitas Tbk (VKTR) and
memberikan pendampingan kepada beberapa                                       PT VKTR Sakti Industries (VSI), in performing review
unit usaha Perusahaan, yaitu PT VKTR Teknologi                                on business processes in every Department to ensure
Mobilitas Tbk (VKTR) dan PT VKTR Sakti Industries                             that the existing business processes are in accordance
(VSI), dalam melakukan kajian terhadap proses bisnis                          with the company’s strategy and business models.
di setiap Departemen untuk memastikan bahwa                                   The analysis was conducted by reviewing business
proses bisnis yang ada saat ini telah sesuai dengan                           activity objectivity and complexity, which can provide
strategi dan model bisnis perusahaan dengan                                   significant impact on the risks faced by the company,
melihat pada objektivitas dan juga kompleksitas                               including risks that are related to environmental,
kegiatan usaha yang dapat memberikan dampak                                   social and governance (ESG). [SEOJK E.3]




                                                                                                                                             219
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan               Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 222
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      yang besar terhadap risiko yang dihadapi oleh                            At the Company, Compliance Department
      perusahaan, termasuk risiko terkait lingkungan,                          continuously carried out review, renewal, as well as
      sosial, dan tata kelola (environmental, social                           finalization of company’s policy and procedures in
      and governance - ESG). [SEOJK E.3]                                       accordance with the Company’s direction and policies
                                                                               as on way to mitigate operational risks. In carrying out
      Di Perseroan, Departemen Compliance secara                               updates, the Compliance Department coordinates
      berkesinambungan melakukan kajian, pembaharuan,                          with the Corporate Legal Division to adapt to new
      serta finalisasi kebijakan dan prosedur perusahaan                       laws and regulations in order to ensure that every
      sesuai dengan arah dan kebijakan Perseroan sebagai                       business practices of the Company is in line with the
      salah satu cara untuk memitigasi risiko operasional.                     prevailing laws and legislations. A total of 250 policies
      Dalam melakukan pemutakhiran, Departemen                                 and procedures were documented, in which part of
      Compliance berkoordinasi dengan Divisi Corporate                         them are new or revision from the existing documents
      Legal untuk menyesuaikan terhadap peraturan                              and has been ratified by the Board of Directors,
      perundang-undangan baru. Hal ini untuk memastikan                        whereas the balance are still in review and at the
      bahwa setiap praktik bisnis yang dilakukan oleh                          advancement that are going to be implemented in
      Perseroan telah sejalan dengan hukum dan peraturan                       stages and continuously by Compliance Department.
      perundang-undangan yang berlaku. Total kebijakan
      dan prosedur yang telah dimiliki sebanyak 250                            The Company has actively organized activities to
      dokumen, dimana sebagian dokumen kebijakan dan                           improve the compliance culture in every individual,
      prosedur tersebut merupakan dokumen baru ataupun                         starting from the top management level to the
      revisi dari kebijakan dan prosedur lama dan telah                        employees of the Company and Business Units
      disahkan oleh Direksi, sedangkan sisanya dalam tahap                     through the implementation of socialization of
      kajian untuk dilakukan pemutakhiran oleh Departemen                      prevailing Company’s policies and procedures.
      Compliance secara bertahap dan berkesinambungan.
                                                                               At the end of 2025, Compliance Department
      Perseroan aktif mengadakan kegiatan-kegiatan                             presented an annual report detailing the activities
      untuk meningkatkan budaya kepatuhan di setiap                            conducted by Compliance Department as well
      individu dimulai dari level top manajemen sampai                         as its activity’s achievement. The report was
      dengan karyawan Perseroan dan Unit Usaha                                 already presented to the Corporate Governance
      melalui penyelenggaraan sosialisasi kebijakan                            Committee. In line with the presentation of the
      dan prosedur Perseroan yang berlaku.                                     report, Compliance Department has developed
                                                                               a 2026 activity plan at the end of December.
      Pada akhir tahun 2025, Departemen Compliance
      menyampaikan laporan tahunan yang berisi tentang                         These stages are in accordance with the compliance
      detil kegiatan-kegiatan yang telah dilakukan oleh                        system implementation framework as illustrated below.
      Departemen Compliance dan juga pencapaian dari
      setiap kegiatan tersebut dan telah disampaikan
      kepada Komite Tata Kelola Perusahaan. Sejalan
      dengan penyampaian laporan, pada akhir bulan
      Desember Departemen Compliance telah
      menyusun rencana kegiatan untuk tahun 2026.

      Kesemua langkah ini sesuai dengan kerangka
      proses penerapan sistem kepatuhan
      seperti yang tergambar di bawah ini.




220
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 223
                                                                                                                   FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                              | Business Process Identification

                                                                                                              | Business Process Classification

                                                                                                              | Business Process Mapping
                                        I MP
                            T   I ON   & I M LEM                        Business Process
                          CA                PR
                     FI                                                                                       | Reviewing Rules & Regulations

                                              E N V EM
                                                O
                 I
              NT




                                                 TA ENT
                                                                                                              | P&P Construction
            I DE




                                                     T IO
                                                                        Policy & Procedures
                                                                                                              | P&P Pre-Approved
                                                          N
                                                                                                              | P&P Implementation Assistance

                                                                        Compliance Monitoring                 | P&P socialization
                                                RI G
                                                  NG
            RE




                                              TO T I N
               PO




                   RT                        U                                                                | Compliance Review
                                                A




                          IN               AL I
                               G         EV ON                          Compliance Reporting
                                                                                                              | Monitoring Continual Improvement
                                          &M
                                                                                                              | Compliance Report

                                                                                                              | Compliance Annual Program




PENERAPAN BOARD MANUAL
BOARD MANUAL IMPLEMENTATION
PT Bakrie & Brothers Tbk memiliki komitmen untuk                                      PT Bakrie & Brothers Tbk has the commitment
mempertahankan standar tinggi dalam pelaksanaan                                       to maintain high standards in the implementation
tata kelola perusahaan yang baik (GCG) sebagai                                        of Good Corporate Governance (GCG), as a
salah satu prasyarat utama bagi keberhasilan dan                                      prerequisite requirement in the business success and
keberlanjutan usaha. PT Bakrie & Brothers Tbk                                         sustainability. PT Bakrie & Brothers Tbk upholds the
menjunjung etika dan standar profesionalisme pada                                     ethics and professionalism standard in all levels of
seluruh jenjang organisasi. Pelaksanaan GCG pada                                      the organization. In general, the GCG implementation
sektor industri keuangan non-bank dan investasi                                       in the non-bank financial industry and investments
serta beberapa sektor industri di mana Perseroan                                      sectors, as well as in other industry sectors in which
berada, secara umum berpedoman pada berbagai                                          the Company is involved, is following the prevailing
ketentuan dan peraturan perundang-undangan yang                                       laws and legislations, in particular the Financial
berlaku, terutama Peraturan Otoritas Jasa Keuangan                                    Services Authority (FSA) Regulations, Laws of Limited
(OJK), Undang-Undang Perseroan Terbatas dan                                           Liability Company, and Capital Market Laws. The
Undang-Undang Pasar Modal. Pelaksanaan GCG                                            GCG implementation is also based on 4 (four) GCG
ini juga berlandaskan pada 4 (empat) prinsip dasar                                    basic principles, namely Ethics (Ethical Behavior),
GCG, yaitu Etika (Perilaku Beretika), Transparansi,                                   Transparency, Accountability, and Sustainability. This
Akuntabilitas, dan Keberlanjutan. Beberapa hal                                        background stipulates the development of Corporate
tersebut melatarbelakangi disusunnya Panduan                                          Governance Manual – based on the GCG principles.
Tata Kelola Perusahaan (Corporate Governance
Manual) yang berlandaskan prinsip-prinsip GCG.                                        Board Manual is a working governance guideline of
                                                                                      the Board of Commissioners, Board of Directors and
Board Manual adalah petunjuk tata laksana                                             the Management, which elaborated the activities
kerja Dewan Komisaris, Direksi dan Manajemen                                          and working stages of the Board of Commissioners
yang menjelaskan tahapan kerja dan aktivitas                                          and Directors, in a structured, systematics, easy
Dewan Komisaris dan Direksi secara terstruktur,                                       and consistent manner. This manual functions as a
sistematis, mudah dipahami dan dapat dijalankan                                       reference for the Commissioners and Directors as




                                                                                                                                                        221
 Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan              Laporan Keuangan
    Human Capital Management              Tata Kelola Perusahaan           dan Lingkungan          Additional Information            Financial Report
                                          Corporate Governance         Social and Environmental
                                          Implementation Report             Responsibility
Page 224
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      dengan konsisten, sehingga dapat menjadi acuan                           well as the Management in implementing each duty
      bagi Komisaris dan Direksi serta Manajemen                               to achieve the Company’s Vision and Mission.
      dalam menjalankan tugas masing-masing
      untuk mencapai Visi dan Misi Perseroan.                                  Board Manual is intended to elaborate the
                                                                               relationships of the Commissioners and Directors
      Board Manual dimaksudkan untuk menjelaskan                               as well as other members of the Management
      hubungan Komisaris dan Direksi serta anggota                             in duties implementation in order to create
      Manajemen lainnya dalam melaksanakan tugas                               professional, transparent, efficient and effective
      agar tercipta pengelolaan Perseroan secara                               management of the Company. Board Manual also
      profesional, transparan, efisien dan efektif.                            represents the commitment of the Commissioners
      Pelaksanaan Board Manual merupakan salah satu                            and Directors in implementing GCG principles.
      bentuk komitmen Komisaris dan Direksi dalam
      rangka implementasi prinsip-prinsip GCG.




      ASESMEN PENERAPAN TATA KELOLA
      PERUSAHAAN YANG BAIK (GCG)
      GOOD CORPORATE GOVERNANCE (GCG)
      IMPLEMENTATION ASSESSMENT
      Penilaian/asesmen penerapan GCG di BNBR                                  A GCG implementation assessment was carried
      telah dilaksanakan sebagai langkah untuk menilai                         out as a means to examine GCG implementation
      penerapan GCG di Perseroan serta mengadakan                              in the Company as well as to evaluate in order to
      evaluasi guna menyempurnakan penerapan GCG                               improve the aforementioned implementation. In
      tersebut. Pada tahun 2025 Perseroan melakukan                            2025 the Company conducted a self-assessment
      self assessment GCG dengan mengacu pada                                  of GCG with reference to Financial Services
      Peraturan Jasa Keuangan (POJK) Nomor 21/                                 Regulation (POJK) Number 21/POJK.04/2015
      POJK.04/2015 tentang Penerapan Pedoman Tata                              concerning the Implementation of Public Company
      Kelola Perusahaan Terbuka dan Surat Edaran Otoritas                      Governance Guidelines and the Circular Letter of the
      Jasa Keuangan (SEOJK) Nomor 32/SEOJK.04/2015                             Financial Services Authority (SEOJK) Number 32/
      tentang Pedoman Tata Kelola Perusahaan Terbuka.                          SEOJK.04/2015 concerning the Guidelines for the
      Perseroan menerapkan aspek dan prinsip GCG                               Governance of the Public Companies. The Company
      berdasarkan pendekatan “comply or explain”, dan                          applies GCG aspects and principles based on a
      hasil self assessment tersebut dapat dilihat pada                        “comply or explain” approach, and the result of the
      halaman 364 buku Laporan Tahunan Terintegrasi ini.                       aforementioned self assessment can be viewed at
                                                                               page 364 of this Integrated Annual Report book.




      RAPAT UMUM PEMEGANG SAHAM
      GENERAL MEETING OF SHAREHOLDERS
      Rapat Umum Pemegang Saham (RUPS) adalah organ                            General Meeting of Shareholders (GMS) is the
      tertinggi dalam struktur tata kelola perusahaan,                         highest organ in the corporate governance structure,
      wadah para pemegang saham mengambil keputusan                            as a forum for the shareholders in decision-
      dan menggunakan hak serta wewenangnya. RUPS                              making, and exercising its rights and authorities.
      memegang wewenang yang tidak didelegasikan                               GMS has the authority that cannot be delegated
      kepada Dewan Komisaris atau Direksi sesuai batasan                       to the Board of Commissioners or Directors in
      yang diatur dalam Anggaran Dasar dan peraturan                           accordance with the limits stipulated in the Articles
      perundang-undangan. Wewenang yang dimiliki                               of Association and legislation. The following are
      oleh RUPS PT Bakrie & Brothers Tbk meliputi:                             authorities of GMS of PT Bakrie & Brothers Tbk:




222
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 225
                                                                                                                   FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




1.       Perubahan Anggaran Dasar Perseroan.                                       1.     Amendment of the Company’s
2.       Menentukan besarnya permodalan Perseroan.                                        Articles of Association.
3.       Mengatur penggunaan keuntungan                                            2.     To determine the Company’s capital amount.
         bersih Perseroan.                                                         3.     To regulate the use of the Company’s net profits.
4.       Mengangkat dan memberhentikan                                             4.     To appoint and terminate members of the Board
         anggota Direksi dan Dewan Komisaris                                              of Directors and the Board of Commissioners,
         serta mengevaluasi kinerja masing-masing                                         and to evaluate the performance of members
         anggota Dewan Komisaris dan Direksi.                                             of the Board of Commissioners and Directors.
5.       Menggabungkan, melebur atau                                               5.     To consolidate, merge or divest the Company, and
         memisahkan Perseroan, dan                                                 6.     Authority on transactions
6.       Kewenangan atas dilakukannya transaksi                                           exceeding a certain value.
         yang melebihi nilai tertentu.
                                                                                   GMS shall be held at least once a year, namely Annual
RUPS wajib diselenggarakan setidaknya satu tahun                                   GMS. Apart from the Annual GMS, Extraordinary
sekali yang disebut sebagai RUPS Tahunan. Di luar                                  GMS can be organized. In 2025, the Company held
RUPS Tahunan, diperbolehkan menyelenggarakan                                       one Annual GMS, and held one Extraordinary GMS.
RUPS yang disebut dengan RUPS Luar Biasa. Pada
tahun 2025, Perseroan menyelenggarakan RUPS                                        EXECUTION OF ANNUAL GENERAL
Tahunan sebanyak satu kali dan menyelenggarakan                                    MEETING OF SHAREHOLDERS
RUPS Luar Biasa sebanyak satu kali.
                                                                                   Pursuant to the Articles of Association, the Company
                                                                                   has held the Annual GMS for fiscal year 2024 on
PENYELENGGARAAN RAPAT UMUM
                                                                                   June 30, 2025, in Nusantara Room, Bakrie Tower
PEMEGANG SAHAM TAHUNAN
                                                                                   36th floor, Jakarta. Based on the regulations, prior
Sesuai Anggaran Dasar, Perseroan telah                                             to the GMS the Company has informed the Plan
menyelenggarakan RUPS Tahunan untuk tahun buku                                     Announcement to the Financial Services Authority,
2024 yang diselenggarakan pada 30 Juni 2025                                        through Corporate Secretary’s Letter No. 039/BNBR/
bertempat di Ruang Nusantara, Bakrie Tower lantai                                  CS-OJK/V/25 dated May 23, 2025, and announced
36, Jakarta. Sesuai dengan Peraturan Perundangan,                                  the Meeting Plan also on May 23, 2025 through
sebelum pelaksanaan RUPS Perseroan telah                                           Company website, Indonesia Stock Exchange website
menyampaikan Pemberitahuan Rencana kepada                                          and Indonesia Central Securities Depository website.
Otoritas Jasa Keuangan, melalui Surat Sekretaris
Perusahaan No. 039/BNBR/CS-OJK/V/25 tertanggal                                     The Company has informed the Plan Notice to the
23 Mei 2025, serta mengumumkan Rencana                                             Financial Services Authority, through Corporate
Rapat ini juga pada 23 Mei 2025 melalui situs web                                  Secretary’s Letter No. 042/BNBR/CS-OJK/
Perseroan, situs web Bursa Efek Indonesia dan                                      VI/25 dated June 7, 2025, and also announced
situs web Kustodian Sentral Efek Indonesia.                                        the Invitation of Annual General Meeting of
                                                                                   Shareholders on June 7, 2025, through Company
Perseroan juga menyampaikan Pemanggilan                                            website, Indonesia Stock Exchange website and
Rencana kepada Otoritas Jasa Keuangan, melalui                                     Indonesia Central Securities Depository website.
Surat Sekretaris Perusahaan No. 042/BNBR/
CS-OJK/VI/25 tertanggal 7 Juni 2025 serta                                          Annual GMS on June 30, 2025 was attended by
mengumumkan Panggilan Rapat Umum Pemegang                                          shareholders that represent 140,710,287,623 shares
Saham Tahunan ini pada 7 Juni 2025 melalui situs                                   or 81.14% from the total shareholders. Thereby
web Perseroan, situs web Bursa Efek Indonesia                                      the meeting was declared a quorum and was in
dan situs web Kustodian Sentral Efek Indonesia.                                    accordance with the provisions of Article 41 paragraph
                                                                                   1 letter a POJK No.15/2020 and Article 13 paragraph
RUPS Tahunan pada tanggal 30 Juni 2025 tersebut                                    2.1.a of the Company’s Articles of Association, that
di atas dihadiri oleh pemegang saham yang mewakili                                 the meeting is valid if attended / represented by
140.710.287.623 lembar saham atau 81,14% dari                                      more than ½ (one-half) of the total number of shares
seluruh pemegang saham. Dengan demikian rapat                                      with valid voting rights issued by the Company.
dinyatakan kuorum dan telah sesuai dengan ketentuan
Pasal 41 ayat 1 huruf a POJK No.15/2020 dan Pasal 13
ayat 2.1.a Anggaran Dasar Perseroan, bahwa rapat
sah apabila dihadiri/diwakili lebih dari ½ (satu per
dua) bagian dari jumlah seluruh saham dengan hak
suara yang sah yang telah dikeluarkan Perseroan.


                                                                                                                                                  223
     Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
        Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                       Corporate Governance         Social and Environmental
                                       Implementation Report             Responsibility
Page 226
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PERHITUNGAN SUARA PADA RAPAT                                             COUNTING OF VOTES AT THE ANNUAL
      UMUM PEMEGANG SAHAM TAHUNAN                                              GENERAL MEETING OF SHAREHOLDERS
      Pada pelaksanaan RUPS Tahunan Perseroan di                               At the Company’s Annual GMS on June 30, 2025,
      tanggal 30 Juni 2025, Perseroan telah menunjuk                           the Company appointed independent parties to
      pihak-pihak independen untuk melakukan perhitungan                       count the votes and/or carry out validation at the
      suara dan/atau melakukan validasi dalam rapat dari                       meeting from the Securities Administration Bureau
      Biro Administrasi Efek PT Electronic Data Interchange                    of PT Electronic Data Interchange Indonesia
      Indonesia (EDII) dan Notaris Humberg Lie,SH, SE, Mkn.                    (EDII) and Notary Humberg Lie, SH, SE, Mkn.




            PENGUMUMAN |                    PEMANGGILAN |                    PELAKSANAAN |                         PENYAMPAIAN
            ANNOUNCEMENT                    NOTICE                           EXECUTION                             RINGKASAN
            Pengumuman kepada               Pemanggilan kepada               Pelaksanaan RUPS                      RISALAH RUPS
            Pemegang Saham                  Pemegang Saham                   Tahunan pada tanggal                  TAHUNAN |
            mengenai RUPS                   mengenai RUPS                    30 Juni 2025.                         SUBMISSION OF
            Tahunan pada tanggal            Tahunan pada tanggal                                                   AGMS SUMMARY
            23 Mei 2025.                    7 Juni 2025.                     Annual GMS execution                  Penyampaian Ringkasan
                                                                             on June 30, 2025.                     Risalah RUPS Tahunan
            Announcement to                 Notice to shareholders                                                 pada 2 Juli 2025.
            the shareholders                regarding Annual GMS
            regarding Annual GMS            on June 7, 2025.                                                       Submission of Annual
            on May 23, 2025.                                                                                       GMS Summary on
                                                                                                                   July 2, 2025.




      AGENDA RUPS TAHUNAN                                                      ANNUAL GMS AGENDA
      Sesuai dengan Panggilan Rapat yang telah                                 Pursuant to the Meeting Invitation announced
      diumumkan pada situs-situsr tersebut di                                  in the above websites, the following
      atas, agenda RUPS Tahunan adalah:                                        are the agenda of Annual GMS:

      1.   Persetujuan dan pengesahan Laporan                                  1.      Approval and ratification of the Annual Report
           Tahunan yang memuat pertanggungjawaban                                      which consist of Board of Directors and
           Direksi dan Dewan Komisaris atas jalannya                                   Board of Commissioners of the Company’s
           Perseroan untuk Tahun Buku yang berakhir                                    accountability on the activities of the Company
           pada ta­nggal 31 Desember 2024.                                             for the year ended December 31, 2024.
      2.   Persetujuan dan pengesahan Neraca dan                               2.      Approval and ratification of the Balance
           Perhitungan Laba/Rugi untuk Tahun Buku yang                                 Sheet and Statement of Profit and Loss of the
           berakhir pada tanggal 31 Desember 2024,                                     Company for the year ended December 31, 2024,
           sekaligus pemberian pelunasan dan pembebasan                                including granting full release and discharge
           tanggung jawab (acquit et decharge) kepada                                  of responsibility (acquit et decharge) to the
           para anggota Direksi dan Dewan Komisaris                                    Board of Directors and Board of Commissioners
           Perseroan untuk Tahun Buku 2024.                                            members for the year ended 2024.
      3.   Penentuan dan persetujuan penggunaan                                3.      Determination and approval for the
           keuntungan yang diperoleh Perseroan                                         use of Company’s profit for the year
           dari Tahun Buku yang berakhir pada                                          ended December 31, 2024.
           tanggal 31 Desember 2024.




224
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 227
                                                                                                                   FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




4.    Penunjukkan dan penentuan Akuntan Publik /                                 4.     Appointment and determination of the
      Kantor Akuntan Publik untuk mengaudit Laporan                                     Public Accountant / Public Accounting Firm
      Keuangan Perseroan untuk Tahun Buku yang                                          to audit the Company’s Financial Report for
      berakhir pada tanggal 31 Desember 2025.                                           Fiscal Year ended December 31, 2025.
5.    Persetujuan atas perubahan dan/atau penetapan                              5.     Approval of the changes and/or reappointed
      kembali susunan Pengurus Perseroan.                                               on the Company’s Management composition.




 HA SI L R APAT U M U M PEM EGANG SAHAM TAH U NAN
 RESULT OF ANNUAL GENERAL MEETING OF SHAREHOLDERS
                                                                                                 HASIL                          TINDAK LANJUT
                                                                                              PEMUNGUTAN                        / PELAKSANA AN
     PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS TAHUNAN                                                SUARA                         KEPUTUSAN RUPS
                 ANNUAL GMS AGENDA DISCUSSION AND RESOLUTIONS                                  (LEMBAR SAHAM)                      TAHUNAN
                                                                                                 VOTING RESULT               FOLLOW UP / EXECUTION OF
                                                                                             (NUMBER OF SHARES)              ANNUAL GMS RESOLUTIONS




                     Pembahasan Agenda: Direksi Perseroan menyampaikan
                     penjelasan yang berkaitan dengan Agenda Rapat Pertama
                                                                                                                            Pemberian pelunasan serta
                     yang disampaikan Direktur Utama dan Direktur Perseroan.
                                                                                                                            pembebasan tanggung
                     Hasil keputusan rapat pada Agenda Pertama: Menerima                     Setuju | Agree
                                                                                                                            jawab sepenuhnya (acquit
                     dengan baik dan menyetujui serta mengesahkan

       1
                                                                                             140.710.287.623
                                                                                                                            et decharge) kepada
                     Laporan Pertanggungjawaban Direksi dan Dewan                            (100 %)
                                                                                                                            para anggota Direksi dan
                     Komisaris atas jalannya Perseroan untuk Tahun Buku
                                                                                                                            para anggota Dewan
     Agenda          yang berakhir pada tanggal 31 Desember 2024.                            Tidak Setuju |
                                                                                                                            Komisaris Perseroan.
     Pertama         Agenda Discussion: The Company’s Board of Directors                     Disagree
                                                                                                                            Grant of full release and
       First         elaborated the First Meeting Agenda that was presented                  0 (0%)
                                                                                                                            discharge of responsibility
     Agenda          by the Company’s President Director and Director. .
                                                                                                                            (acquit et decharge) to
                     Meeting resolution on First Agenda: Appropriately                       Blanko | Abstain
                                                                                                                            the Company’s Board of
                     accepted and approved as well as ratified the                           0 (0%)
                                                                                                                            Directors and Board of
                     Board of Directors and Board of Commissioners’
                                                                                                                            Commissioners members.
                     Accountability Report on the management of the
                     Company for Fiscal Year ended December 31, 2024.




                     Pembahasan Agenda: Direksi Perseroan menyampaikan
                     penjelasan yang berkaitan dengan Agenda Rapat Kedua
                                                                                                                            Pemberian pelunasan serta
                     yang disampaikan Direktur Utama dan Direktur Perseroan.
                                                                                                                            pembebasan tanggung
                     Hasil keputusan rapat pada Agenda Kedua: Menerima                       Setuju | Agree
                                                                                                                            jawab sepenuhnya (acquit
                     dengan baik dan menyetujui serta mengesahkan Neraca

      2
                                                                                             140.710.287.623
                                                                                                                            et decharge) kepada
                     serta Perhitungan Laba/Rugi untuk Tahun Buku yang                       (100 %)
                                                                                                                            para anggota Direksi dan
                     terakhir pada tanggal 31 Desember 2024 dan memberikan
                                                                                                                            para anggota Dewan
     Agenda          pelunasan serta pembebasan tanggung jawab                               Tidak Setuju |
                                                                                                                            Komisaris Perseroan.
      Kedua          sepenuhnya (acquit et decharge) kepada para anggota                     Disagree
                                                                                                                            Grant of full release and
     Second          Direksi dan Para anggota Dewan Komisaris Perseroan atas                 0 (0%)
                                                                                                                            discharge of responsibility
     Agenda          pengurusan dan pengawasan yang telah dijalankan dalam
                                                                                                                            (acquit et decharge) to
                     Tahun Buku yang berakhir pada tanggal 31 Desember                       Blanko | Abstain
                                                                                                                            the Company’s Board of
                     2024, sejauh tindakan pengurusan dan pengawasan                         0 (0%)
                                                                                                                            Directors and Board of
                     tersebut tercermin dalam Neraca dan Perhitungan Laba/
                                                                                                                            Commissioners members.
                     Rugi serta Laporan Akuntan Publik atas Tahun Buku
                     yang berakhir pada tanggal 31 Desember 2024.




                                                                                                                                                          225
 Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan               Laporan Keuangan
    Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan               Additional Information             Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 228
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                   HASIL               TINDAK LANJUT
                                                                                                PEMUNGUTAN             / PELAKSANA AN
          PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS TAHUNAN                                             SUARA              KEPUTUSAN RUPS
                   ANNUAL GMS AGENDA DISCUSSION AND RESOLUTIONS                                (LEMBAR SAHAM)             TAHUNAN
                                                                                                 VOTING RESULT      FOLLOW UP / EXECUTION OF
                                                                                             (NUMBER OF SHARES)     ANNUAL GMS RESOLUTIONS


                      Agenda Discussion: The Company’s Board
                      of Directors elaborated the Second Meeting
                      Agenda that was presented by the Company’s
                      President Director and Director.
                      Meeting resolution on Second Agenda: Appropriately

           2
         Agenda
                      accepted and approved as well as ratified the Balance
                      Sheet and Profit/Loss Account for Fiscal Year ended
                      December 31, 2024 and provided acquittal and fully
          Kedua       discharge of responsibility (acquit et decharge) to the
         Second       members of the Board of Directors and the Board of
         Agenda       Commissioners of the Company, for the management
                      and supervisory duties implemented during Fiscal Year
                      ended December 31, 2024, in which the management
                      and monitoring actions are reflected in the Balance Sheet
                      and Profit/Loss Account as well as Public Accountant’s
                      Report on Fiscal Year ended December 31, 2024.



                      Pembahasan Agenda: Direksi Perseroan menyampaikan
                      penjelasan yang berkaitan dengan Agenda Rapat Ketiga
                                                                                             Setuju | Agree
                      yang disampaikan Direktur Utama dan Direktur Perseroan.
                                                                                                                   Perseroan tidak membagikan

           3
                                                                                             140.710.257.623
                      Hasil keputusan rapat pada Agenda Ketiga:
                                                                                             (99,999%)             dividen untuk Tahun Buku
                      Menerima dan menyetujui tindakan Perseroan
                                                                                                                   yang berakhir pada tanggal
                      untuk tidak membagikan dividen untuk Tahun Buku
         Agenda                                                                              Tidak Setuju |        31 Desember 2024.
                      yang berakhir pada tanggal 31 Desember 2024.
          Ketiga                                                                             Disagree              The Company did not
                      Agenda Discussion: The Company’s Board of Directors
          Third                                                                              30.000 (0,000%)       distribute dividends for
                      elaborated the Third Meeting Agenda that was presented
         Agenda                                                                                                    the Fiscal Year ending
                      by the Company’s President Director and Director.
                                                                                             Blanko | Abstain      December 31, 2024.
                      Meeting resolution on Third Agenda: Accept and
                                                                                             0 (0%)
                      approve the Company’s action not to distribute dividends
                      for the Fiscal Year ending December 31, 2024.



                                                                                                                   Direksi memohon
                                                                                                                   persetujuan Dewan
                                                                                                                   Komisaris untuk menunjuk
                                                                                                                   dan menetapkan Kantor
                                                                                                                   Akuntan Publik Y.
                      Pembahasan Agenda: Direksi Perseroan menyampaikan
                                                                                             Setuju | Agree        Santosa & Rekan melalui
                      penjelasan yang berkaitan dengan Agenda Rapat Keempat
                                                                                                                   Memorandum no. 1154.a/

           4
                                                                                             140.709.043.123
                      yang disampaikan Direktur Utama dan Direktur Perseroan.
                                                                                             (99,999%)             CFO-ACCT/IX-25/M/RH.rud
                      Hasil keputusan rapat pada Agenda Keempat:
                                                                                                                   tertanggal 8 September
                      Menyetujui untuk memberikan kewenangan kepada
        Agenda                                                                               Tidak Setuju |        2025. Penunjukkan KAP
                      Dewan Komisaris untuk menunjuk dan menetapkan
        Keempat                                                                              Disagree              tersebut kemudian dilakukan
                      Akuntan Publik / Kantor Akuntan yang akan
         Fourth                                                                              1.244.500 (0,000%)    setelah Dewan Komisaris
                      mengaudit Laporan Keuangan Perseroan untuk
        Agenda                                                                                                     memberikan persetujuan
                      Tahun Buku yang berakhir pada tanggal 31 Desember
                                                                                             Blanko | Abstain      melalui surat tertanggal
                      2025, sepanjang memenuhi kriteria yang telah
                                                                                             0 (0%)                9 September 2025,
                      ditentukan beserta penentuan honorariumnya.
                                                                                                                   dengan memperhatikan
                                                                                                                   rekomendasi dari Komite
                                                                                                                   Audit yang dinyatakan
                                                                                                                   dalam surat tertanggal
                                                                                                                   4 September 2025.




226
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 229
                                                                                                                     FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                   HASIL                          TINDAK LANJUT
                                                                                                PEMUNGUTAN                        / PELAKSANA AN
     PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS TAHUNAN                                                  SUARA                         KEPUTUSAN RUPS
                 ANNUAL GMS AGENDA DISCUSSION AND RESOLUTIONS                                    (LEMBAR SAHAM)                      TAHUNAN
                                                                                                   VOTING RESULT               FOLLOW UP / EXECUTION OF
                                                                                               (NUMBER OF SHARES)              ANNUAL GMS RESOLUTIONS

                                                                                                                              The Board of Directors
                                                                                                                              requested approval from
                                                                                                                              the Board of Commissioners
                                                                                                                              to appoint and assign
                                                                                                                              Public Accounting Firm Y.
                                                                                                                              Santosa & Rekan as stated
                     Agenda Discussion: The Company’s Board of Directors
                                                                                                                              in the Memorandum no.


      4
                     elaborated the Fourth Meeting Agenda that was presented
                                                                                                                              1154.a/CFO-ACCT/IX-25/M/
                     by the Company’s President Director and Director.
                                                                                                                              RH.rud dated September 8,
                     Meeting resolution on Fourth Agenda: Approved
                                                                                                                              2025. The appointment of
  Agenda             to give authority to the Board of Commissioners
                                                                                                                              the aforementioned Public
  Keempat            to appoint and assign a Public Accountant / Public
                                                                                                                              Accounting Firm was then
   Fourth            Accounting Firm that will audit the Company’s
                                                                                                                              made after the Board of
  Agenda             Financial Report for Fiscal Year ended December 31,
                                                                                                                              Commissioners gave its
                     2025, as long as it meets the predetermined criteria
                                                                                                                              approval as stated in a
                     as well as determination of the honorarium.
                                                                                                                              letter dated September 9,
                                                                                                                              2025, by taking into account
                                                                                                                              the recommendations
                                                                                                                              from the Audit Committee
                                                                                                                              stated in the letter dated
                                                                                                                              September 4, 2025.


                     Pembahasan Agenda: Direksi Perseroan menyampaikan
                     penjelasan yang berkaitan dengan Agenda Rapat Kelima
                     yang disampaikan Direktur Utama dan Direktur Perseroan.
                     Hasil keputusan rapat pada Agenda Keempat: Mata
                                                                                                                              Akta Berita Acara Rapat
                     Acara Kelima RUPST merupakan informasi kepada                             Setuju | Agree
                                                                                                                              Umum Pemegang Saham

      5
                     Pemegang Saham dan tidak terdapat usulan keputusan                        0 (0%)
                                                                                                                              Tahunan PT Bakrie &
                     yang memerlukan persetujuan Pemegang Saham,
                                                                                                                              Brothers Tbk nomor 94
                     maka untuk Mata Acara Kelima RUPST tidak dilakukan                        Tidak Setuju |
   Agenda                                                                                                                     tanggal 30 Juni 2025.
                     pemungutan suara dan pengambilan keputusan.                               Disagree
   Kelima                                                                                                                     Deed of Minutes of the
                     Agenda Discussion: The Company’s Board of Directors                       0 (0%)
    Fifth                                                                                                                     Annual General Meeting
                     elaborated the Fifth Meeting Agenda that was presented
   Agenda                                                                                                                     of Shareholders of PT
                     by the Company’s President Director and Director.                         Blanko | Abstain
                                                                                                                              Bakrie & Brothers Tbk No.
                     Meeting resolution on Fifth Agenda: The Fifth Meeting                     0 (0%)
                                                                                                                              94 dated June 30, 2025.
                     Agenda is information to the Shareholders and there
                     are no proposed resolutions that require Shareholders’
                     approval, therefore for the Fifth Meeting Agenda
                     no voting and decision making was conducted.


Catatan: Sesuai dengan ketentuan Pasal 47 POJK 15 dan Pasal 13 ayat 2 butir 8 Anggaran Dasar Perseroan, suara blanko (abstain),
dianggap mengeluarkan suara yang sama dengan suara mayoritas pemegang saham yang mengeluarkan suara.
Note: In accordance with the provisions of Article 47 OJK Regulations number 15 and Article 13 paragraph 2 point 8 of the Company’s Articles
of Association, blank votes (abstained), are considered to issue the same votes as the majority votes of shareholders who issue votes.




PENYELENGGARAAN RAPAT UMUM                                                         EXECUTION OF EXTRAORDINARY
PEMEGANG SAHAM LUAR BIASA                                                          GENERAL MEETING OF SHAREHOLDERS
Pada tahun 2025 Perseroan menyelenggarakan                                         In 2025, the Company held one Extraordinary GMS.
RUPS Luar biasa sebanyak satu kali.




                                                                                                                                                             227
 Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan           Tanggung Jawab Sosial            Informasi Tambahan               Laporan Keuangan
    Human Capital Management          Tata Kelola Perusahaan            dan Lingkungan               Additional Information             Financial Report
                                      Corporate Governance          Social and Environmental
                                      Implementation Report              Responsibility
Page 230
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENYELENGGARAAN RAPAT                                                    EXECUTION OF EXTRAORDINARY
      UMUM PEMEGANG SAHAM                                                      GENERAL MEETING OF
      LUAR BIASA DI TAHUN 2025                                                 SHAREHOLDERS IN 2025
      Sesuai Anggaran Dasar, Perseroan telah                                   Pursuant to the Articles of Association, the Company
      menyelenggarakan RUPS Luar Biasa yang                                    has held the Extraordinary GMS on September 10,
      diselenggarakan pada 10 September 2025                                   2025, in Nusantara Room, Bakrie Tower 36th floor,
      bertempat di Ruang Nusantara, Bakrie Tower lantai                        Jakarta. Based on the regulations, prior to the GMS
      36, Jakarta. Sesuai dengan Peraturan Perundangan,                        the Company has informed the Plan Announcement
      sebelum pelaksanaan RUPS Perseroan telah                                 to the Financial Services Authority, through Corporate
      menyampaikan Pemberitahuan Rencana kepada                                Secretary’s Letter No. 068/BNBR/CS-OJK/VII/25
      Otoritas Jasa Keuangan, melalui Surat Direksi                            dated July 31, 2025, and announced the Meeting
      No. 068/BNBR/CS-OJK/VII/25 tertanggal 31                                 Plan also on July 31, 2025 through Company
      Juli 2025, serta mengumumkan Rencana Rapat                               website, Indonesia Stock Exchange website and
      ini juga pada 31 Juli 2025 melalui situs web                             Indonesia Central Securities Depository website.
      Perseroan, situs web Bursa Efek Indonesia dan
      situs web Kustodian Sentral Efek Indonesia.                              The Company has informed the Plan Notice to the
                                                                               Financial Services Authority, through Corporate
      Perseroan juga menyampaikan Pemanggilan                                  Secretary’s Letter No. 072/BNBR/CS-OJK/VIII/25
      Rencana kepada Otoritas Jasa Keuangan, melalui                           dated August 15, 2025, and also announced the
      Surat Sekretaris Perusahaan No. 072/BNBR/CS-                             Invitation of Extraordinary General Meeting of
      OJK/VIII/25 tertanggal 15 Agustus 2025 serta                             Shareholders on August 15, 2025, through Company
      mengumumkan Panggilan Rapat Umum Pemegang                                website, Indonesia Stock Exchange website and
      Saham Luar Biasa ini pada 15 Agustus 2025 melalui                        Indonesia Central Securities Depository website.
      situs web Perseroan, situs web Bursa Efek Indonesia
      dan situs web Kustodian Sentral Efek Indonesia.                          The Company then informed Change in Schedule
                                                                               for Extraordinary GMS to the Indonesian Stock
      Perseroan kemudian menyampaikan Perubahan                                Exchange, through Corporate Secretary’s Letter
      Jadwal RUPS Luar Biasa kepada Bursa Efek Indonesia,                      No. 084/BNBR/CS-BEI/IX/25 dated September
      melalui Surat Sekretaris Perusahaan No. 084/BNBR/                        5, 2025, and also announced the Invitation of
      CS-BEI/IX/25 tertanggal 5 September 2025 serta                           Extraordinary General Meeting of Shareholders on
      mengumumkan Panggilan Rapat Umum Pemegang                                September 5, 2025, through Company website,
      Saham Luar Biasa ini pada 5 September 2025 melalui                       Indonesia Stock Exchange website and Indonesia
      situs web Perseroan, situs web Bursa Efek Indonesia                      Central Securities Depository website.
      dan situs web Kustodian Sentral Efek Indonesia.
                                                                               Extraordinary GMS on September 10, 2025
      RUPS Luar Biasa pada tanggal 10 September 2025                           was attended by shareholders that represent
      tersebut di atas dihadiri oleh pemegang saham yang                       139,778,035,241 shares or 80.60% from the total
      mewakili 139.778.035.241 lembar saham atau 80,60%                        shareholders. Thereby the meeting was declared a
      dari seluruh pemegang saham. Dengan demikian                             quorum and was in accordance with the provisions
      rapat dinyatakan kuorum dan telah sesuai dengan                          of Article 43 letter (a) POJK No.15/2020 and Article
      ketentuan Pasal 43 ayat (a) POJK No.15/2020 dan                          13 paragraph 2.5 aof the Company’s Articles
      Pasal 13 ayat 2.5 a Anggaran Dasar Perseroan, bahwa                      of Association, that the Extraordinary GMS is
      RUPSLB sah apabila dihadiri/diwakili lebih dari 3/4 (tiga                valid if attended / represented by more than 3/4
      per empat) bagian dari jumlah seluruh saham dengan                       (three-fourth) of the total number of shares with
      hak suara yang sah yang telah dikeluarkan Perseroan.                     valid voting rights issued by the Company.

      PERHITUNGAN SUARA PADA RAPAT
      UMUM PEMEGANG SAHAM LUAR BIASA                                           COUNTING OF VOTES AT THE
      Pada pelaksanaan RUPS Luar Biasa Perseroan
                                                                               EXTRAORDINARY GENERAL
      di tanggal 10 September 2025, Perseroan                                  MEETING OF SHAREHOLDERS
      telah menunjuk pihak-pihak independen untuk                              At the Company’s Extraordinary GMS on September
      melakukan perhitungan suara dan/atau melakukan                           10, 2025, the Company appointed independent
      validasi dalam rapat dari Biro Administrasi Efek                         parties to count the votes and/or carry out validation
      PT Electronic Data Interchange Indonesia (EDII)                          at the meeting from the Securities Administration
      dan Notaris Humberg Lie,SH, SE, Mkn.                                     Bureau of PT Electronic Data Interchange Indonesia
                                                                               (EDII) and Notary Humberg Lie, SH, SE, Mkn.



228
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 231
                                                                                                                FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENGUMUMAN |                 PEMANGGILAN                PERUBAHAN                       PELAKSANAAN                PENYAMPAIAN
      ANNOUNCEMENT                 | NOTICE                   JADWAL |                        | EXECUTION                RINGKASAN
      Pengumuman                   Pemanggilan                CHANGE IN                       Pelaksanaan                RISALAH RUPS
      kepada Pemegang              kepada Pemegang            SCHEDULE                        RUPS Luar Biasa            LUAR BIASA |
      Saham mengenai               Saham mengenai             Pemberitahuan                   pada tanggal 10            SUBMISSION
      RUPS Luar Biasa              RUPS Luar Biasa            mengenai                        September 2025.            OF EGMS
      pada tanggal                 pada tanggal 15            perubahan jadwal                                           SUMMARY
      31 Juli 2025                 Agustus 2025.              RUPS Luar Biasa                 Extraordinary              Penyampaian
                                                              pada tanggal 5                  GMS execution              Ringkasan
      Announcement to              Notice to                  September 2025..                on September               Risalah RUPS
      the shareholders             shareholders                                               10, 2025.                  Luar Biasa pada
      regarding                    regarding                  Notification                                               12 September
      Extraordinary GMS            Extraordinary              regarding change                                           2025.
      on July 31, 2025.            GMS on August              in schedule of
                                   15, 2025.                  Extraordinary GMS                                          Submission of
                                                              on September                                               Extraordinary
                                                              5, 2025.                                                   GMS Summary
                                                                                                                         on September
                                                                                                                         12, 2025.




AGENDA RUPS LUAR BIASA                                                          EXTRAORDINARY GMS AGENDA
Sesuai dengan Panggilan Rapat yang telah                                        Pursuant to the Meeting Invitation announced
diumumkan pada situs web terkait tersebut                                       in the above related websites, the following
di atas, agenda RUPS Luar Biasa adalah:                                         are the agenda of Extraordinary GMS:

1.    Persetujuan atas rencana transaksi material                               1.     Approval of the proposed material
      yang dilakukan oleh PT Bakrie Tol Indonesia                                      transaction to be carried out by PT Bakrie Tol
      (“BTI”) sebagai perusahaan terkendali                                            Indonesia (“BTI”), as a controlled subsidiary
      Perseroan untuk memperoleh pinjaman.                                             of the Company, in obtaining a loan.
2.    Persetujuan atas rencana transaksi material yang                          2.     Approval of the proposed material transaction
      dilakukan oleh BTI sebagai perusahaan terkendali                                 to be carried out by BTI, as a controlled
      Perseroan untuk melakukan pemberian pinjaman                                     subsidiary of the Company, in providing a loan
      kepada PT Cimanggis Cibitung Tollways (“CCT”).                                   to PT Cimanggis Cibitung Tollways (“CCT”).
3.    Persetujuan atas pemberian penjaminan kekayaan                            3.     Approval for encumbering the Company’s
      Perseroan yang merupakan lebih dari 50% (lima                                    assets amounting more than 50% (fifty
      puluh persen) jumlah kekayaan bersih Perseroan.                                  percent) of the Company’s net assets.
4.    Persetujuan atas rencana transaksi material yang                          4.     Approval of the proposed material transaction
      dilakukan BTI sebagai perusahaan terkendali                                      to be carried out by BTI, as a controlled
      Perseroan untuk melakukan pengambilalihan CCT.                                   subsidiary of the Company, in acquiring CCT.
5.    Persetujuan atas perubahan dan/atau penetapan                             5.     Approval of changes and/or reappointment
      kembali susunan Pengurus Perseroan.                                              of the Company’s Management.




                                                                                                                                               229
 Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan        Laporan Keuangan
    Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan             Additional Information      Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 232
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       HA SI L R APAT U M U M PEM EGANG SAHAM LUAR B IA SA
       RESULT OF EXTRAORDINARY GENERAL MEETING OF SHAREHOLDERS
                                                                                                                       TINDAK LANJUT
                                                                                                   HASIL
                                                                                                                       / PELAKSANA AN
                                                                                                PEMUNGUTAN
                                                                                                                      KEPUTUSAN RUPS
         PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS LUAR BIASA                                           SUARA
                                                                                                                          LUAR BIASA
                EXTRAORDINARY GMS AGENDA DISCUSSION AND RESOLUTIONS                            (LEMBAR SAHAM)
                                                                                                                      FOLLOW UP / EXECUTION
                                                                                                 VOTING RESULT
                                                                                                                        OF EXTRAORDINARY
                                                                                             (NUMBER OF SHARES)
                                                                                                                        GMS RESOLUTIONS

                                                                                                                   Perseroan melalui anak
                      Pembahasan Agenda: Direksi Perseroan menyampaikan                                            usahanya yaitu PT Bakrie
                                                                                             Setuju | Agree
                      penjelasan yang berkaitan dengan Agenda Rapat Pertama.                                       Toll Indonesia (BTI)
                                                                                             139.776.462.391
                      Hasil keputusan rapat pada Agenda Pertama:

            1
                                                                                             (99,998%)             telah menyelesaikan
                      Menyetujui atas rencana transaksi material yang                                              pengambilalihan 90% PT
                      dilakukan oleh BTI sebagai perusahaan terkendali                                             Cimanggis Cibitung Tollways
                                                                                             Tidak Setuju |
         Agenda       Perseroan untuk memperoleh pinjaman.                                                         (CCT). Penandatanganan
                                                                                             Disagree
         Pertama                                                                             1.572.850 (0,0011%)   Akta Pengambilalihan
           First      Agenda Discussion: The Company’s Board of                                                    Saham Dalam PT Cimanggis
         Agenda       Directors elaborated the First Meeting Agenda.                                               Cibitung Tollways No.145
                                                                                             Blanko | Abstain
                      Meeting resolution on First Agenda:                                                          tanggal 28 November 2025
                                                                                             0 (0%)
                      Approving the material transaction plan carried out by BTI                                   antara pihak PT Bakrie Toll
                      as a controlled company of the Company to obtain a loan.                                     Indonesia dengan PT Sarana
                                                                                                                   Multi Infrastruktur (Persero)
                                                                                                                   (SMI) dan penandatanganan
                      Pembahasan Agenda: Direksi Perseroan menyampaikan                                            Akta Jual Beli Saham No.147
                                                                                             Setuju | Agree
                      penjelasan yang berkaitan dengan Agenda Rapat Kedua.                                         tanggal 28 November
                                                                                             139.776.462.691
                      Hasil keputusan rapat pada Agenda Kedua: Menyetujui

           2
                                                                                             (99,998%)             2025 antara PT Bakrie
                      atas rencana transaksi material yang dilakukan oleh                                          Toll Indonesia dengan PT
                      BTI sebagai perusahaan terkendali Perseroan untuk                                            Waskita Toll Road (WTR) yang
                                                                                             Tidak Setuju |
         Agenda       melakukan pemberian pinjaman kepada CCT.                                                     dilakukan di Jakarta pada
                                                                                             Disagree
          Kedua                                                                              1.572.850             tanggal 28 November 2025.
         Second       Agenda Discussion: The Company’s Board of                                                    Adapun transaksi ini
                                                                                             (0,0011%)
         Agenda       Directors elaborated the Second Meeting Agenda.                                              dilakukan dengan
                      Meeting resolution on Second Agenda: Approving the                                           menggunakan fasilitas
                                                                                             Blanko | Abstain
                      material transaction plan carried out by BTI as a controlled                                 pinjaman dari Hartman
                                                                                             0 (0%)
                      company of the Company to provide loans to CCT.                                              International Ltd, PT Bank
                                                                                                                   Mayapada Internasional
                                                                                                                   Tbk, dan PT Bank
                                                                                                                   Nationalnobu Tbk dengan
                                                                                                                   total sejumlah Rp 5,44 triliun.

                                                                                                                   The Company, through
                                                                                                                   its subsidiary PT Bakrie
                      Pembahasan Agenda: Direksi Perseroan menyampaikan                                            Toll Indonesia (BTI), has
                      penjelasan yang berkaitan dengan Agenda Rapat Ketiga                                         completed the acquisition
                      yang disampaikan oleh Direktur Utama Perseroan.                        Setuju | Agree        of 90% of PT Cimanggis
                      Hasil keputusan rapat pada Agenda Ketiga:                              139.777.397.691       Cibitung Tollways (CCT).


           3
                      1.  Menyetujui atas pemberian penjaminan kekayaan                      (99,999%)             The signing of the Deed
                          Perseroan yang merupakan lebih dari 50% (lima puluh                                      of Acquisition of Shares
                          persen) jumlah kekayaan bersih Perseroan; dan                      Tidak Setuju |        in PT Cimanggis Cibitung
         Agenda       2. Memberikan wewenang dan kuasa kepada                                Disagree              Tollways No. 145 dated
          Ketiga          Direksi Perseroan, dengan hak substitusi, untuk                    637.550               November 28, 2025
          Third           melaksanakan segala dan setiap tindakan yang                       (0,0005%)             between PT Bakrie
         Agenda           diperlukan, dianggap perlu/baik dan dipersyaratkan                                       Toll Indonesia and PT
                          dalam rangka pelaksanaan penjaminan aset tersebut,                 Blanko | Abstain      Sarana Multi Infrastruktur
                          dengan tetap memperhatikan perjanjian dengan                       0 (0%)                (Persero) (SMI) and the
                          perbankan, peraturan perundang-undangan yang                                             signing of the Share Sale
                          berlaku, termasuk ketentuan di bidang pasar modal.                                       and Purchase Deed No.
                                                                                                                   147 dated November 28,
                                                                                                                   2025 between PT Bakrie
                                                                                                                   Toll Indonesia and PT
                                                                                                                   Waskita Toll Road (WTR)
                                                                                                                   took place in Jakarta on
                                                                                                                   November 28, 2025.




230
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 233
                                                                                                                    FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                 TINDAK LANJUT
                                                                                                  HASIL
                                                                                                                                 / PELAKSANA AN
                                                                                               PEMUNGUTAN
                                                                                                                                KEPUTUSAN RUPS
  PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS LUAR BIASA                                                 SUARA
                                                                                                                                    LUAR BIASA
          EXTRAORDINARY GMS AGENDA DISCUSSION AND RESOLUTIONS                                   (LEMBAR SAHAM)
                                                                                                                               FOLLOW UP / EXECUTION
                                                                                                  VOTING RESULT
                                                                                                                                 OF EXTRAORDINARY
                                                                                              (NUMBER OF SHARES)
                                                                                                                                 GMS RESOLUTIONS

                    Agenda Discussion: The Company’s Board of
                                                                                                                             This transaction was carried
                    Directors elaborated the Third Meeting Agenda.
                                                                                                                             out using loan facilities
                    Meeting resolution on Third Agenda:
                                                                                                                             from Hartman International

     3
                    1.   Approving the granting of guarantees for the
                                                                                                                             Ltd, PT Bank Mayapada
                         Company’s assets that constitute more than 50%
                                                                                                                             Internasional Tbk, and
                         (fifty percent) of the Company’s net assets; and
  Agenda                                                                                                                     PT Bank Nationalnobu
                    2. Granting authority and power to the Company’s Board
   Ketiga                                                                                                                    Tbk with a total amount
                         of Directors, with the right of substitution, to carry out
   Third                                                                                                                     of Rp 5.44 trillion.
                         all and any actions deemed necessary/appropriate
  Agenda                 and required in the context of implementing the asset
                         guarantee, while still complying with agreements
                         with banks, applicable laws and regulations,
                         including provisions in the capital market sector.

                    Pembahasan Agenda: Direksi Perseroan
                    menyampaikan penjelasan yang berkaitan                                    Setuju | Agree
                    dengan Agenda Rapat Keempat.                                              139.776.462.691


     4
                    Hasil keputusan rapat pada Agenda Keempat:                                (99,998%)
                    Menyetujui atas rencana transaksi material yang
                    dilakukan BTI sebagai perusahaan terkendali                               Tidak Setuju
 Agenda             Perseroan untuk melakukan pengambilalihan CCT.                            | Disagree
 Keempat                                                                                      1.572.550
  Fourth            Agenda Discussion: The Company’s Board of                                 (0,0011%)
 Agenda             Directors elaborated the Fourth Meeting Agenda.
                    Meeting resolution on Fourth Agenda: Approving                            Blanko | Abstain
                    the material transaction plan carried out by BTI as a                     0 (0%)
                    controlled company of the Company to acquire CCT.

                    Pembahasan Agenda: Direksi Perseroan menyampaikan
                    penjelasan yang berkaitan dengan Agenda Rapat Kelima. .
                    Hasil keputusan rapat pada Agenda Kelima:
                    1. Menyetujui perubahan susunan Dewan Komisaris
                       Perseroan dengan cara menambah anggota Dewan
                       Komisaris Perseroan, yaitu dengan mengangkat:
                        • Bapak Syailendra S. Bakrie sebagai
                          Komisaris Perseroan;
                        • Bapak Adika Aryasthana Bakrie sebagai
                          Komisaris Perseroan; dan
                                                                                              Setuju | Agree
                        • Bapak Adrian Toho Parada Panggabean
                                                                                              139.777.707.191


    5
                          sebagai Komisaris Independen Perseroan.
                                                                                              (99,999%)
                    Untuk selanjutnya, susunan anggota Dewan
                                                                                              Tidak Setuju |
  Agenda            Komisaris Perseroan menjadi sebagai berikut:
                                                                                              Disagree
  Kelima            Dewan Komisaris
                                                                                              328.050
   Fifth            Komisaris Utama       : Armansyah Yamin
                                                                                              (0,0002%)
  Agenda            Komisaris Independen : Raniwati
                    Komisaris             : Syailendra S. Bakrie
                                                                                              Blanko | Abstain
                    Komisaris             : Adika Aryasthana Bakrie
                                                                                              0 (0%)
                    Komisaris Independen : Adrian Toho Parada Panggabean

                    2. Memberikan wewenang dan kuasa kepada Direksi
                       Perseroan, dengan hak substitusi, untuk melaksanakan
                       segala dan setiap tindakan yang diperlukan, untuk
                       menyatakan sebagian atau seluruh keputusan Rapat
                       mengenai perubahan susunan anggota Dewan Komisaris
                       Perseroan ke dalam suatu akta notaris, melaporkan ke
                       instansi yang berwenang serta perbuatan-perbuatan
                       lainnya yang berhubungan dengan maksud tersebut.




                                                                                                                                                            231
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan               Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan               Additional Information             Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 234
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                    TINDAK LANJUT
                                                                                                  HASIL
                                                                                                                    / PELAKSANA AN
                                                                                               PEMUNGUTAN
                                                                                                                   KEPUTUSAN RUPS
        PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS LUAR BIASA                                           SUARA
                                                                                                                       LUAR BIASA
               EXTRAORDINARY GMS AGENDA DISCUSSION AND RESOLUTIONS                             (LEMBAR SAHAM)
                                                                                                                   FOLLOW UP / EXECUTION
                                                                                                 VOTING RESULT
                                                                                                                     OF EXTRAORDINARY
                                                                                             (NUMBER OF SHARES)
                                                                                                                     GMS RESOLUTIONS

                      Masa jabatan anggota Dewan Komisaris Perseroan
                      yang baru berlaku efektif sejak ditutupnya Rapat sampai
                      dengan periode masa jabatan Dewan Komisaris Perseroan
                      tersebut berakhir sesuai anggaran dasar Perseroan, tanpa
                      mengurangi hak pemegang saham untuk memberhentikan
                      sewaktu-waktu sesuai dengan ketentuan yang berlaku.
                      Khusus untuk penetapan gaji atau honorarium dan
                      remunerasi anggota Dewan Komisaris Perseroan
                      yang baru, Pemegang Saham melimpahkan
                      penetapannya kepada Dewan Komisaris Perseroan
                      (berdasarkan Pasal 113 UUPT, serta Pasal 18 ayat 4
                      juncto Pasal 15 ayat 7 anggaran dasar Perseroan).

                      Agenda Discussion: The Company’s Board of
                      Directors elaborated the Fifth Meeting Agenda.
                      Meeting resolution on Fifth Agenda: Approving the
                      material transaction plan carried out by BTI as a controlled
                      company of the Company to provide loans to CCT.
                      1. Approving changes to the composition of
                         the Company’s Board of Commissioners by
                         adding members to the Company’s Board of


          5
                         Commissioners, namely by appointing:
                          • Mr. Syailendra S. Bakrie as
                            Commissioner of the Company;
         Agenda           • Mr. Adika Aryasthana Bakrie as
         Kelima             Commissioner of the Company; and
          Fifth           • Mr. Adrian Toho Parada Panggabean as
         Agenda             Independent Commissioner of the Company.


                      Going forward, the composition of the Company’s
                      Board of Commissioners will be as follows:

                      Board of Commissioners
                      President Commissioner   : Armansyah Yamin
                      Independent Commissioner : Raniwati
                      Commissioner             : Syailendra S. Bakrie
                      Commissioner             : Adika Aryasthana Bakrie
                      Independent Commissioner : Adrian Toho Parada
                      Panggabean

                      2. Granting authority and power to the Company’s Board
                         of Directors, with the right of substitution, to carry out
                         all and any actions necessary to declare part or all
                         of the Meeting’s decision regarding changes to the
                         composition of the Company’s Board of Commissioners
                         in a notarial deed, report to the competent authorities,
                         and perform other actions related to this purpose.




232
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 235
                                                                                                                     FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                               TINDAK LANJUT
                                                                                                    HASIL
                                                                                                                               / PELAKSANA AN
                                                                                                 PEMUNGUTAN
                                                                                                                              KEPUTUSAN RUPS
   PEMBAHASAN AGENDA DAN KEPUTUSAN RUPS LUAR BIASA                                                  SUARA
                                                                                                                                  LUAR BIASA
           EXTRAORDINARY GMS AGENDA DISCUSSION AND RESOLUTIONS                                    (LEMBAR SAHAM)
                                                                                                                              FOLLOW UP / EXECUTION
                                                                                                    VOTING RESULT
                                                                                                                                OF EXTRAORDINARY
                                                                                                (NUMBER OF SHARES)
                                                                                                                                GMS RESOLUTIONS

                    The term of office of the new members of the Board of
                    Commissioners of the Company shall be effective from
                    the closing of the Meeting until the end of the term of
                    office of the Board of Commissioners of the Company in


     5
                    accordance with the Company’s articles of association,
                    without prejudice to the rights of shareholders to dismiss
                    them at any time in accordance with the applicable
   Agenda           provision. Specifically for the determination of the salaries
   Kelima           or honoraria and remuneration of the new members of the
    Fifth           Company’s Board of Commissioners, the Shareholders
   Agenda           delegate the determination to the Company’s Board of
                    Commissioners (based on Article 113 of the UUPT, as well
                    as Article 18 paragraph 4 in conjunction with Article 15
                    paragraph 7 of the Company’s articles of association).


Catatan: Sesuai dengan ketentuan Pasal 47 POJK 15 dan Pasal 13 ayat 2 butir 8 Anggaran Dasar Perseroan, suara blanko (abstain),
dianggap mengeluarkan suara yang sama dengan suara mayoritas pemegang saham yang mengeluarkan suara.
Note: In accordance with the provisions of Article 47 OJK Regulations number 15 and Article 13 paragraph 2 point 8 of the Company’s Articles
of Association, blank votes (abstained), are considered to issue the same votes as the majority votes of shareholders who issue votes.




DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Sesuai dengan Anggaran Dasar, Dewan Komisaris                                       In accordance with the Articles of Association,
merupakan organ Perseroan yang memiliki fungsi                                      the Board of Commissioners represents the
utama berupa pengawasan terhadap kepengurusan                                       Company’s organ with main functions to supervise
Perusahaan oleh Direksi dan jajaranya. Dewan                                        the management of the Company by the Board
Komisaris dapat memberikan pandangan,                                               of Directors and its management. The Board of
rekomendasi dan arahan kepada Direksi terkait                                       Commissioners provides opinions, recommendations
dengan kebijakan dan tindakan yang diambil                                          and directives to the Board of Directors related to the
oleh Direksi, agar memenuhi prinsip Tata Kelola                                     policies and actions taken by the Board of Directors,
Perusahaan yang baik, dan sesuai dengan Anggaran                                    so as to fulfill good corporate governance principles,
Dasar Perseroan dan Peraturan Perundang-undangan.                                   and in accordance with the Company’s Articles of
Dalam bertugas, Dewan Komisaris dibantu oleh Komite                                 Association as well as the Laws and Legislations. In
Audit, Komite Manajemen Risiko, Komite Nominasi &                                   implementing its duties, the Board of Commissioners
Remunerasi serta Komite Tata Kelola Perusahaan.                                     is assisted by the Audit Committee, Risk Management
                                                                                    Committee, Nomination & Remuneration Committee,
                                                                                    as well as the Corporate Governance Committee.




                                                                                                                                                        233
 Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan           Tanggung Jawab Sosial           Informasi Tambahan            Laporan Keuangan
    Human Capital Management           Tata Kelola Perusahaan            dan Lingkungan              Additional Information          Financial Report
                                       Corporate Governance          Social and Environmental
                                       Implementation Report              Responsibility
Page 236
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PEDOMAN KERJA DEWAN KOMISARIS                                            BOARD OF COMMISSIONERS CHARTER
      Dalam melaksanakan tugas dan tanggung                                    In performing its duties and responsibilities
      jawabnya melakukan pengawasan perusahaan                                 of monitoring the company in a professional,
      secara profesional, transparan, efisien dan                              transparent, efficient and effective manner, the
      efektif, maka Dewan Komisaris menetapkan suatu                           Board of Commissioners have stipulated a working
      pedoman pelaksanaan kerja yang merupakan                                 guideline (Board of Commissioners Charter) which
      bagian dari Board Manual Perusahaan.                                     became a part of Company’s Board Manual.

      Berikut adalah garis besar pedoman kerja                                 The followings are the outline of Board of
      Dewan Komisaris dalam Board Manual:                                      Commissioners Charter in the Board Manual:

      1.    Persyaratan dan Komposisi Dewan Komisaris                          1.     Requirement and Composition of BOC
      2.    Komisaris Independen                                               2.     Independent Commissioner
      3.    Program Pengenalan dan Peningkatan Kapabilitas                     3.     Induction and Capabilities Development Program
      4.    Tanggung Jawab Dewan Komisaris                                     4.     Responsibilities of BOC
      5.    Tugas dan Kewajiban Dewan Komisaris                                5.     Duties and Responsibilities of BOC
      6.    Wewenang Dewan Komisaris                                           6.     Authorities of BOC
      7.    Hak Dewan Komisaris                                                7.     Rights of BOC
      8.    Etika Jabatan                                                      8.     Profession Ethics
      9.    Pengambilan Keputusan                                              9.     Decision Making Process
      10. Rapat Dewan Komisaris                                                10. Meetings of BOC
      11.   Pembuatan Risalah Rapat Dewan Komisaris                            11.    Preparation of Minutes of Board
      12. Evaluasi Kinerja Dewan Komisaris                                            of Commissioners’ Meeting
      13. Organ Pendukung Dewan Komisaris                                      12. Performance Evaluation of BOC
          (Komite Dewan Komisaris)                                             13. Supporting Organs of BOC (BOC Committees)


      TUGAS DAN KEWAJIBAN                                                      DUTIES AND RESPONSIBILITIES
      Tugas Dewan Komisaris adalah sebagai berikut:                            The duties of the BOC are as follows:

      1.    Melakukan pengawasan atas kebijakan                                1.     Supervise management policies, management
            pengurusan, jalannya pengurusan pada                                      processes in general, both regarding the
            umumnya, baik mengenai Perseroan                                          Company and the Company's business, and
            maupun usaha Perseroan, dan memberi                                       provide advice to the Directors that include:
            nasihat kepada Direksi yang meliputi:
                                                                                      a.      Scrutinizing, analyzing and signing
            a.   Meneliti dan menelaah serta menandatangani                                   the Annual Financial Report.
                 Laporan Keuangan Tahunan.
                                                                                      b.      Supervision on annual budget,
            b.   Pengawasan terhadap anggaran                                                 business plans and preparation of
                 tahunan, rencana-rencana usaha,                                              business strategy of the Company.
                 penyusunan strategi bisnis Perseroan.
                                                                                      c.      Supervision on the running of the Company
            c.   Pengawasan terhadap jalannya                                                 and the Company's business in general.
                 pengurusan Perseroan maupun
                                                                                      d.      Supervision on the GCG implementation
                 usaha Perseroan pada umumnya.
                                                                                              and business risk management
            d.   Pengawasan terhadap penerapan GCG                                            implementation by the BOD.
                 dan pelaksanaan penanganan risiko
                                                                               2.     Carry out supervision to:
                 usaha (manajemen risiko) oleh Direksi.
                                                                                      a.      Ensure the effectiveness of internal control
                                                                                              system and ensure the effectiveness
      2.    Melakukan pengawasan untuk:
                                                                                              of tasks implementation of External
            a.   Memastikan efektivitas sistem pengendalian                                   Auditor and Internal Auditor.
                 internal dan efektivitas pelaksanaan tugas
                                                                                      b.      Ensure there is no violation of business ethics.
                 Auditor Eksternal and Auditor Internal.
            b.   Memastikan tidak terjadinya
                 pelanggaran etika bisnis.



234
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 237
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




3.    Melakukan penilaian atas kinerja Direksi.                                3.      Assess the performance of the BOD.
4.    Memberikan usulan sebagai berikut:                                       4.      Give suggestions for the following matters:
      a.     Prosedur nominasi bagi anggota                                            a.   Propose nomination procedure for members
             Dewan Komisaris dan Direksi Perseroan                                          of BOC and BOD to the shareholders.
             kepada pemegang saham.                                                    b.   Propose remuneration system for the BOC
      b.     Prosedur sistem remunerasi bagi                                                and BOD to be approved in the GMS.
             Dewan Komisaris dan Direksi                                       5.      Keeping up with the development of the
             untuk disetujui dalam RUPS.                                               Company’s activities and in the event that
5.    Mengikuti perkembangan kegiatan                                                  the Company shows symptoms of setbacks
      Perseroan dan dalam hal Perseroan                                                immediately provide suggestions and corrective
      menunjukkan gejala kemunduran segera                                             steps that must be taken to the BOD.
      memberikan saran dan langkah perbaikan
      yang harus ditempuh kepada Direksi.
                                                                               The responsibilities of the BOC are as follows:

Kewajiban Dewan Komisaris adalah sebagai berikut:                              1.      The BOC must be with good faith and prudence
                                                                                       as well as responsible in carrying out supervisory
1.    Dewan Komisaris wajib dengan itikad baik, kehati-                                duties and providing advice to the Directors for
      hatian dan bertanggung jawab dalam menjalankan                                   the interests of the Company and in accordance
      tugas pengawasan dan pemberian nasihat                                           with the aims and objectives of the Company.
      kepada Direksi untuk kepentingan Perseroan dan                           2.      Every member of BOC must carry out his/
      sesuai dengan maksud dan tujuan Perseroan.                                       her duties with full responsibility and does not
2.    Setiap anggota Dewan Komisaris wajib                                             perform disgraceful behavior in any form.
      melaksanakan tugas dengan penuh rasa                                     3.      Provide opinion and suggestion to the
      tanggung jawab dan tidak melakukan                                               GMS concerning the Budget Plan and
      perbuatan tercela dalam bentuk apa pun.                                          Company’s Budget proposed by the BOD.
3.    Memberikan pendapat dan saran kepada                                     4.      Keeping up with the Company’s activities,
      RUPS mengenai Rencana Anggaran dan                                               provide opinion and suggestion to the AGM
      Anggaran Perseroan yang diusulkan Direksi.                                       concerning every issue that is deemed
4.    Mengikuti perkembangan kegiatan Perseroan,                                       important by the Company management.
      memberikan pendapat dan saran kepada                                     5.      In certain conditions, the BOC is obligated
      RUPS mengenai setiap masalah yang dianggap                                       to hold Annual GMS and other GMS
      penting bagi kepengurusan Perseroan.                                             according to its authority as regulated in
5.    Dalam kondisi tertentu, Dewan Komisaris                                          the prevailing laws and regulations and
      wajib menyelenggarakan RUPS Tahunan dan                                          the Company’s Articles of Association.
      RUPS lainnya sesuai dengan kewenangannya                                 6.      Provide suggestions and advice to solve
      sebagaimana diatur dalam peraturan perundangan                                   issues to the BOD if there is any indication
      yang berlaku dan Anggaran Dasar Perseroan.                                       of the Company’s performance decline.
6.    Memberikan saran dan nasihat jalan                                       7.      Carry out duties with full responsibility
      keluar kepada Direksi apabila terjadi                                            and do not perform disgraceful behavior,
      gejala menurunnya kinerja Perseroan.                                             without ulterior motives for interests of
7.    Melaksanakan tugas dengan penuh rasa                                             personal, family, crony or group.
      tanggung jawab dan tidak melakukan perbuatan                             8.      Carry out duties and responsibilities with good
      tercela, tanpa pamrih baik untuk kepentingan                                     faith, full responsibility and with prudence.
      pribadi, keluarga, kroni maupun kelompok.
                                                                               9.      Carry out supervision on compliance
8.    Melaksanakan tugas dan tanggung jawab dengan                                     to prevailing laws and regulations and
      itikad baik, penuh tanggung jawab, dan kehati-hatian.                            Company’s Articles of Association.
9.    Melakukan pengawasan terhadap ditaatinya                                 10. Carry out supervision on adherence to
      pelaksanaan peraturan perundangan yang                                       confidentiality of Company’s information
      berlaku dan Anggaran Dasar Perseroan.                                        that is not public information.
10. Melakukan pengawasan terhadap                                              11.     Other responsibilities in accordance with
    ditaatinya rahasia informasi Perseroan yang                                        the Company’s Articles of Association.
    bukan merupakan informasi publik.
11.   Kewajiban lainnya sesuai dengan
      Anggaran Dasar Perseroan.


                                                                                                                                              235
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 238
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PEMBAGIAN TUGAS DEWAN KOMISARIS                                                  SEGREGATION OF DUTIES OF THE
      Adapun pembagian peran menurut
                                                                                       BOARD OF COMMISSIONERS
      jabatan di Dewan Komisaris adalah:                                               The following are the roles based on the
                                                                                       position of the Board of Commissioners:


                JABATAN                                   PERAN DALAM MENJALANKAN FUNGSI KOMITE PERUSAHAAN
                POSITION                                                ROLE IN PERFORMING COMPANY’S COMMITTEE FUNCTION

                                          Memantau serta mengawasi kegiatan Komite Investasi & Manajemen
                                          Risiko dan Komite Tata Kelola Perusahaan, dan menjalankan fungsi dan
       Komisaris Utama                    tanggung jawab sebagai anggota Komite Nominasi & Remunerasi.
       President Commissioner             To monitor and supervise the activity of the Investment & Risk Management
                                          Committee and Corporate Governance Committee, as well as to conduct functions
                                          and responsibilities as a member of the Nomination & Remuneration Committee.
                                          Memantau serta mengawasi kegiatan Komite Audit dan Komite Nominasi &
                                          Remunerasi, dan menjalankan fungsi dan tanggung jawab sebagai anggota
       Komisaris Independen
                                          Komite Investasi & Manajemen Risiko dan Komite Tata Kelola Perusahaan.
       Independent
                                          To monitor and supervise the activity of the Audit Committee and Nomination & Remuneration
       Commissioner
                                          Committee, as well as to conduct functions and responsibilities as a member of the
                                          Investment & Risk Management Committee and Corporate Governance Committee.
                                          Memantau dan menjalankan fungsi dan tanggung jawab sebagai anggota Komite
       Komisaris                          Investasi & Manajemen Risiko dan Komite Tata Kelola Perusahaan.
       Commissioner                       To monitor and to conduct functions and responsibilities as a member of the Investment
                                          & Risk Management Committee and Corporate Governance Committee.




      SUSUNAN DEWAN KOMISARIS                                                          BOARD OF COMMISSIONERS
      Sesuai dengan keputusan Rapat Umum
                                                                                       COMPOSITION
      Pemegang Saham Luar Biasa tanggal 10                                             Pursuant to the resolutions of Extraordinary
      September 2025, susunan Dewan Komisaris                                          General Meeting of Shareholders dated
      adalah sebagai berikut: [GRI 2-9]                                                September 10, 2025, the composition of the
                                                                                       Board of Commissioners is as follows: [GRI 2-9]




236
                      Profil Perusahaan               Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile               Main Highlights             Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                          & the Board of Directors
Page 239
                                                                                                                      FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




             SUSUNAN                                    PENUNJUKAN PERTAMA
           COMPOSITION                                        FIRST APPOINTMENT

                                     RAPAT UMUM                                                                                FOKUS BIDANG
                                      PEMEGANG                                                                                 PENGAWASAN
   JABATAN                  NAMA        SAHAM                   DOKUMEN              PENGESAHAN                      FOCUS OF MONITORING AREAS
    POSITION                 NAME      GENERAL                  DOCUMENTS             RATIFICATIONS
                                      MEETING OF
                                     SHAREHOLDERS

                                                                                                          Memantau serta mengawasi kegiatan
                                                                                                          Komite Investasi & Manajemen Risiko
                                                                                    AHU-                  dan Komite Tata Kelola Perusahaan,
                                                               Akta tanggal         AH.01.10-12847,       dan menjalankan fungsi dan
                                                               7 Juli 2009          tanggal 12            tanggung jawab sebagai anggota
Komisaris
                                     30 Juni 2009              No. 33               Agustus 2009          Komite Nominasi & Remunerasi.
Utama                   Armansyah
                                     June 30,                                                             To monitor and supervise the activity
President               Yamin
                                     2009t                     Deed dated           AHU-                  of the Investment & Risk Management
Commissioner
                                                               July 7, 2009         AH.01.10-12847,       Committee and Corporate Governance
                                                               No. 33               dated August          Committee, as well as to conduct
                                                                                    12, 2009              functions and responsibilities as
                                                                                                          a member of the Nomination &
                                                                                                          Remuneration Committee.
                                                                                                    Memantau serta mengawasi kegiatan
                                                                                                    Komite Nominasi & Remunerasi, dan
                                                                                                    menjalankan fungsi dan tanggung
                                                                                    AHU-0163098.
                                                                                                    jawab sebagai anggota Komite Audit,
                                                               Akta tanggal         AH.01.11 Tahun
                                                                                                    Komite Investasi & Manajemen Risiko
                                                               16 Agustus           2022, tanggal
Komisaris                                                                                           dan Komite Tata Kelola Perusahaan.
                                                               2022 No. 66          19 Agustus 2022
Independen                           21 Juli 2022                                                   To monitor and supervise the activity
                        Raniwati
Independent                          July 21, 2022                                                  of the Nomination & Remuneration
                                                               Deed dated           AHU-0163098.
Commissioner                                                                                        Committee, as well as to conduct
                                                               August 16,           AH.01.11 Year
                                                                                                    functions and responsibilities as a
                                                               2022 No. 66          2022, dated
                                                                                                    member of the Audit Committee,
                                                                                    August 19, 2022
                                                                                                    Investment & Risk Management
                                                                                                    Committee and Corporate
                                                                                                    Governance Committee.
                                                                                    AHU-AH.01.09-
                                                                                                          Memantau dan menjalankan fungsi
                                                                                    0339329 Tahun
                                                               Akta tanggal                               dan tanggung jawab sebagai anggota
                                                                                    2025, tanggal
                                                               10 September                               Komite Investasi & Manajemen Risiko
                                     10 September                                   18 September
                                                               2025 No. 20                                dan Komite Tata Kelola Perusahaan.
Komisaris               Syailendra   2025                                           2025
                                                                                                          To monitor and to conduct
Commissioner            S. Bakrie    September                                      AHU-AH.01.09-
                                                               Deed dated                                 functions and responsibilities as
                                     10, 2025                                       0339329 Year
                                                               September 10,                              a member of the Investment &
                                                                                    2025, dated
                                                               2025 No. 20                                Risk Management Committee and
                                                                                    September
                                                                                                          Corporate Governance Committee.
                                                                                    18, 2025
                                                                                    AHU-AH.01.09-
                                                                                                          Memantau dan menjalankan fungsi
                                                                                    0339329 Tahun
                                                               Akta tanggal                               dan tanggung jawab sebagai anggota
                                                                                    2025, tanggal
                                                               10 September                               Komite Investasi & Manajemen Risiko
                                     10 September                                   18 September
                        Adika                                  2025 No. 20                                dan Komite Tata Kelola Perusahaan.
Komisaris                            2025                                           2025
                        Aryasthana                                                                        To monitor and to conduct
Commissioner                         September                                      AHU-AH.01.09-
                        Bakrie                                 Deed dated                                 functions and responsibilities as
                                     10, 2025                                       0339329 Year
                                                               September 10,                              a member of the Investment &
                                                                                    2025, dated
                                                               2025 No. 20                                Risk Management Committee and
                                                                                    September
                                                                                                          Corporate Governance Committee.
                                                                                    18, 2025




                                                                                                                                                          237
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan              Tanggung Jawab Sosial           Informasi Tambahan             Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan               dan Lingkungan              Additional Information           Financial Report
                                     Corporate Governance             Social and Environmental
                                     Implementation Report                 Responsibility
Page 240
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                 SUSUNAN                               PENUNJUKAN PERTAMA
                COMPOSITION                                  FIRST APPOINTMENT

                                          RAPAT UMUM                                                                           FOKUS BIDANG
                                           PEMEGANG                                                                            PENGAWASAN
         JABATAN              NAMA           SAHAM                   DOKUMEN          PENGESAHAN                          FOCUS OF MONITORING AREAS
          POSITION             NAME         GENERAL                  DOCUMENTS         RATIFICATIONS
                                           MEETING OF
                                          SHAREHOLDERS

                                                                                                                  Memantau serta mengawasi kegiatan
                                                                                                                  Komite Audit, dan menjalankan fungsi
                                                                                     AHU-AH.01.09-
                                                                                                                  dan tanggung jawab sebagai anggota
                                                                                     0339329 Tahun
                                                               Akta tanggal                                       Komite Nominasi & Remunerasi ,
                                                                                     2025, tanggal
                                                               10 September                                       Komite Investasi & Manajemen Risiko
       Komisaris                     10 September                                    18 September
                                                               2025 No. 20                                        dan Komite Tata Kelola Perusahaan.
       Independen        Adrian T.P. 2025                                            2025
                                                                                                                  To monitor and supervise the activity
       Independent       Panggabean September                                        AHU-AH.01.09-
                                                               Deed dated                                         of the Audit Committee, as well as to
       Commissioner                  10, 2025                                        0339329 Year
                                                               September 10,                                      conduct functions and responsibilities
                                                                                     2025, dated
                                                               2025 No. 20                                        as a member of the Nomination &
                                                                                     September
                                                                                                                  Remuneration Committee , Investment
                                                                                     18, 2025
                                                                                                                  & Risk Management Committee and
                                                                                                                  Corporate Governance Committee.



      PENDELEGASIAN WEWENANG                                                          DELEGATION OF AUTHORITY
      Seorang anggota Dewan Komisaris dapat                                           A member of the Board of Commissioners may
      mendelegasikan wewenangnya kepada                                               delegate his/her authority to another member
      anggota Dewan Komisaris lainnya dengan                                          of the Board of Commissioners by issuing a
      membuat kuasa tertulis yang diberikan khusus                                    written proxy made specifically for the occasion
      untuk keperluan tersebut dengan tetap                                           with adherence to the Board Manual.
      berpedoman kepada Board Manual.
                                                                                      During 2025 there was no delegation of authority
      Selama tahun 2025 tidak terdapat pendelegasian                                  among Board of Commissioners members to
      wewenang antar anggota Dewan Komisaris untuk                                    attend meeting and/or to make decisions.
      menghadiri rapat dan/atau mengambil keputusan.
                                                                                      INDEPENDENT COMMISSIONERS
      KOMISARIS INDEPENDEN
                                                                                      Pursuant to the Financial Services Authority
      Sesuai dengan Peraturan Otoritas Jasa Keuangan                                  Regulation Number 33/POJK.04/2014, stating that
      Nomor 33/POJK.04/2014, disebutkan bahwa Komisaris                               the Independent Commissioner shall be constituted
      Independen adalah anggota Dewan Komisaris yang                                  as member of the Board of Commissioners,
      berasal dari luar Emiten atau Perusahaan Publik                                 assigned from external party Public Companies,
      dan memenuhi persyaratan sebagai Komisaris.                                     and meeting the requirement as Commissioner.

      Komisaris Independen tidak memiliki hubungan                                    The Independent Commissioners shall not have
      keuangan, kepengurusan, kepemilikan saham dan/                                  any financial, management, ownership and/or
      atau hubungan keluarga sampai dengan derajat kedua                              familial relations up to the second degree with
      dengan anggota Dewan Komisaris lainnya, Direksi                                 other members of the Board of Commissioners,
      dan/atau pemegang saham pengendali atau hubungan                                Board of Directors and/or controlling shareholders
      dengan Perusahaan yang dapat mempengaruhi                                       or any relations with the Company that may
      kemampuannya untuk bertindak independen. Tugas                                  influence its capabilities to act independently. The
      utama Komisaris Independen adalah melakukan                                     main duties of Independent Commissioners are
      pengawasan serta menjaga terpenuhinya hak                                       to supervise and maintain the fulfillment of rights
      serta kewajiban pemegang saham minoritas.                                       and obligations of the minority shareholders.




238
                      Profil Perusahaan            Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights               Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 241
                                                                                                                    FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Komisaris Independen wajib memenuhi                                                The requirements of Independent Commissioners
persyaratan sebagai berikut:                                                       shall meet the following criteria:

1.       bukan merupakan orang yang bekerja atau                                   1.     does not work nor constitute any authorities and
         mempunyai wewenang dan tanggung jawab untuk                                      responsibilities to plan, lead, control, or supervise
         merencanakan, memimpin, mengendalikan, atau                                      the activity of the Public Companies in the last
         mengawasi kegiatan Emiten atau Perusahaan                                        6 (six) month, except the re-appointment as
         Publik tersebut dalam waktu 6 (enam) bulan                                       the Independent Commissioners of the Issuers
         terakhir, kecuali untuk pengangkatan kembali                                     or Listed Companies for the next period;
         sebagai Komisaris Independen Emiten atau                                  2.     does not have any direct or indirect
         Perusahaan Publik pada periode berikutnya;                                       shares in the Public Companies;
2.       tidak mempunyai saham baik langsung                                       3.     does not have Affiliated relations with the
         maupun tidak langsung pada Emiten                                                Public Companies, members of the Board
         atau Perusahaan Publik tersebut;                                                 of Commissioners, members of the Board
3.       tidak mempunyai hubungan Afiliasi dengan                                         of Directors, or majority shareholders
         Emiten atau Perusahaan Publik, anggota                                           of the Public Companies; and
         Dewan Komisaris, anggota Direksi, atau                                    4.     does not have direct or indirect business
         pemegang saham utama Emiten atau                                                 associations that are related to the business
         Perusahaan Publik tersebut; dan                                                  activity of the Public Companies.
4.       tidak mempunyai hubungan usaha baik
         langsung maupun tidak langsung yang
                                                                                   CONCURRENT POSITION OF MEMBERS
         berkaitan dengan kegiatan usaha Emiten
         atau Perusahaan Publik tersebut.
                                                                                   OF THE BOARD OF COMMISSIONERS
                                                                                   The Regulation of Financial Services Authority Number
                                                                                   33/POJK.04/2014 concerning the Board of Directors
RANGKAP JABATAN ANGGOTA
                                                                                   and the Board of Commissioners of Issuers or Listed
DEWAN KOMISARIS                                                                    Companies, stipulated that Members of the Board
Peraturan Otoritas Jasa Keuangan Nomor 33/                                         of Commissioners can hold concurrent position as:
POJK.04/2014 tentang Direksi dan Dewan
Komisaris Emiten atau Perusahaan Publik,                                           1.     member of the Board of Directors at maximum
menerangkan bahwa Anggota Dewan Komisaris                                                 2 (two) other Issuers or Public Companies; and
dapat merangkap jabatan sebagai:                                                   2.     member of the Board of Commissioners
                                                                                          at maximum 2 (two) other Issuers
1.       anggota Direksi paling banyak pada 2 (dua)                                       or Public Companies.
         Emiten atau Perusahaan Publik lain; dan
2.       anggota Dewan Komisaris paling banyak pada                                The following are the Board of Commissioners’
         2 (dua) Emiten atau Perusahaan Publik lain.                               description on concurrent position in 2025:

Pada tahun 2025 keterangan rangkap jabatan
Dewan Komisaris adalah sebagai berikut:


                             NAMA                                  PERUSAHAAN                                                JABATAN
                              NAME                                    COMPANY                                                POSITION

                                                                                                          Komisaris
 Armansyah Yamin                                        PT Bakrieland Development Tbk
                                                                                                          Commissioner
 Raniwati                                               -                                                 -
                                                                                                          Direktur Utama
 Syailendra S. Bakrie                                   PT Energi Mega Persada Tbk
                                                                                                          President Director
                                                                                                          Direktur
 Adika Aryasthana Bakrie                                PT Bumi Resources Minerals Tbk
                                                                                                          Director
 Adrian T.P. Panggabean                                 -




                                                                                                                                                     239
     Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan          Laporan Keuangan
        Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information        Financial Report
                                       Corporate Governance         Social and Environmental
                                       Implementation Report             Responsibility
Page 242
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      KEPEMILIKAN SAHAM ANGGOTA                                                SHARES OWNERSHIP OF MEMBERS
      DEWAN KOMISARIS                                                          OF THE BOARD OF COMMISSIONERS
      Perusahaan juga mewajibkan anggota Dewan                                 The Company also requests that members of the
      Komisaris untuk mengungkapkan kepemilikan                                Board of Commissioners shall disclose the shares
      saham baik kepemilikan saham pada Perusahaan                             ownership both in the Company as well as other
      maupun pada perusahaan lain, yang berkedudukan                           companies, domiciled both in Indonesia and overseas,
      di dalam dan di luar negeri dalam suatu laporan                          in which report must be renewed annually.
      yang harus diperbaharui setiap tahunnya.
                                                                               The following are the Board of Commissioners
      Kepemilikan Dewan Komisaris atas saham Perusahaan                        members ownership of Company
      pada 31 Desember 2025 adalah sebagai berikut:                            shares per December 31, 2025:


                                                                                               KEPEMILIKAN                          PERSENTASE
                      NAMA                                    JABATAN                         SAHAM (LEMBAR)                       KEPEMILIKAN (%)
                      NAME                                     POSITION                       SHARES OWNERSHIP                          OWNERSHIP
                                                                                                  (SHARES)                            PERCENTAGE (%)

                                              Komisaris Utama
       Armansyah Yamin                                                                                             4.016.799                              0,00%
                                              President Commissioner
                                              Komisaris Independen
       Raniwati                                                                                                           0                                         -
                                              Independent Commissioner
                                              Komisaris
       Syailendra S. Bakrie                                                                                               0                                         -
                                              Commissioner
                                              Komisaris
       Adika Aryasthana Bakrie                                                                                            0                                         -
                                              Commissioner
                                              Komisaris Independen
       Adrian T.P. Panggabean                                                                                             0                                         -
                                              Independent Commissioner




      PROGRAM PENGENALAN                                                       INDUCTION PROGRAM FOR THE
      UNTUK DEWAN KOMISARIS                                                    BOARD OF COMMISSIONERS
      Keberadaan Program Pengenalan sangat penting                             Induction Program implementation is vital
      untuk dilaksanakan mengingat perbedaan latar                             considering the variety of backgrounds of Board
      belakang Anggota Dewan Komisaris. Program                                of Commissioners members. Induction Program
      Pengenalan yang diberikan dapat berupa presentasi,                       can be carried out in the form of presentation,
      pertemuan, atau kunjungan ke fasilitas Perusahaan.                       meeting, or visit to Company facilities. The Induction
      Program Pengenalan dapat juga berupa program-                            Program can also be in the form of other programs
      program lain yang disesuaikan dengan kebutuhan                           deemed necessary by the Company. The Induction
      Perusahaan. Prosedur pelaksanaan Program                                 Program procedures cover the following matters:
      Pengenalan meliputi hal-hal sebagai berikut:
                                                                               1.      The Induction Program about the Company
      1.   Program Pengenalan mengenai Perusahaan                                      must be presented to Board of Commissioners
           wajib diberikan kepada Anggota Dewan                                        members in their first time of serving as
           Komisaris yang baru pertama kali menjabat                                   Company Board of Commissioners.
           sebagai Dewan Komisaris di Perusahaan.                              2.      The President Commissioner holds
      2.   Komisaris Utama bertanggung jawab atas                                      the responsibility of Induction Program
           pelaksanaan Program Pengenalan. Jika Komisaris                              implementation. If the President Commissioner
           Utama berhalangan atau termasuk anggota                                     is absent or he/she is a participant of
           Dewan Komisaris yang harus mengikuti Program                                the Induction Program, the responsibility
           Pengenalan, maka tanggung jawab pelaksanaan                                 is held by the Board of Directors.
           Program Pengenalan berada pada Direksi.




240
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 243
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




3.   Materi yang diberikan pada Program Pengenalan                             3.     The Induction Program topic includes introductory
     meliputi gambaran mengenai kegiatan bisnis                                       to Company’s business activities, financial and
     Perusahaan, kinerja keuangan dan operasi,                                        operational performance, short term and long
     rencana usaha jangka pendek dan jangka                                           term work plan, Good Corporate Governance
     panjang, prinsip-prinsip Good Corporate                                          principles, authorities that are permitted to be
     Governance, kewenangan yang didelegasikan,                                       delegated, internal and external audit, Internal
     audit internal dan eksternal, Sistem Pengendalian                                Control System, the Board of Commissioners
     Internal, Komite Penunjang Dewan Komisaris,                                      Supporting Committees, duties and
     tugas dan tanggung jawab Dewan Komisaris                                         responsibilities of the Board of Commissioners
     dan Direksi, dan hal-hal strategis lainnya.                                      and Board of Directors, and other strategic issues.

Pada tahun 2025 program pengenalan diadakan untuk                              In 2025 the induction program was carried out for
Syailendra S. Bakrie, Adika Aryasthana Bakrie, dan                             Syailendra S. Bakrie, Adika Aryasthana Bakrie, and
Adrian Toho Parada Panggabean yang bergabung                                   Adrian Toho Parada Panggabean who joined PT Bakrie
dalam PT Bakrie & Brothers Tbk sebagai anggota                                 & Brothers Tbk as members of Company’s Board of
Dewan Komisaris Perusahaan sesuai keputusan                                    Commissioners in accordance with the resolution
RUPS Luar Biasa tanggal 10 September 2025.                                     of Extraordinary GMS dated September 10, 2025.



PROGRAM PENINGKATAN                                                            THE BOARD OF COMMISSIONERS
KAPABILITAS DEWAN KOMISARIS                                                    CAPABILITIES DEVELOPMENT PROGRAM
Perusahaan menyelenggarakan program pelatihan                                  The Company holds the development and training
dan pengembangan untuk Dewan Komisaris, yang                                   programs for the Board of Commissioners, which
relevan dengan fungsi utama Dewan Komisaris                                    were relevant to the main functions of the Board
serta topik-topik yang berhubungan dengan strategi                             of Commissioners, including topics related to the
bisnis Perusahaan, peraturan dan perundang-                                    Company’s business strategy, regulations and
undangan terkait, mengenai industri serta ekonomi                              legislations, as well as information and guideline on
yang dapat memberikan informasi dan petunjuk                                   industries and economics issues that can provide
mengenai arah usaha Perusahaan di masa depan                                   future business direction for the Company.

Selama tahun 2025 para anggota Dewan                                           In 2025 the Board of Commissioners members
Komisaris mengikuti beberapa kegiatan pelatihan                                attended several development and training activities
dan pengembangan yang diadakan oleh pihak                                      held by the Company as well as external parties,
internal dan eksternal Perusahaan, termasuk                                    including the topics that related with the recent and
untuk topik-topik terkait perkembangan terkini                                 latest development in ESG - Environmental, Social,
perihal ESG - Environmental, Social, and                                       and Governance, including the latest development
Governance, termasuk perkembangan terkini                                      in climate-related risk and opportunities, as
terkait dengan risiko dan peluang iklim juga                                   well as human rights. [SEOJK E.2] [GRI 2-17]
hak asasi manusia. [SEOJK E.2] [GRI 2-17]
                                                                               MEETINGS OF THE BOARD
RAPAT DEWAN KOMISARIS                                                          OF COMMISSIONERS
Dewan Komisaris dapat menyelenggarakan                                         The Board of Commissioners holds the Board of
rapat Dewan Komisaris, atau menghadiri rapat                                   Commissioners’ meeting, or attends the meeting
yang diselenggarakan Komite di bawah Dewan                                     held by the Committees under the Board of
Komisaris, atau menghadiri rapat bersama Direksi                               Commissioners, or attends the joint meeting with the
dan organ-organ perusahaan yang lain.                                          Board of Directors and other company’s organs.

KEHADIRAN KOMISARIS DALAM RAPAT                                                COMMISSIONERS ATTENDANCE AT
INTERNAL DEWAN KOMISARIS                                                       THE BOARD OF COMMISSIONERS
Anggaran Dasar Perseroan mewajibkan Dewan                                      INTERNAL MEETING
Komisaris mengadakan rapat internal sedikitnya                                 The Company’s Articles of Association stipulates the
6 (enam) kali dalam setahun. Selama tahun 2025                                 Board of Commissioners to hold an internal meeting
Dewan Komisaris mengadakan rapat internal                                      at least 6 (six) times per year. During 2025 the Board
sebanyak 14 (empat belas) kali, dengan rincian                                 of Commissioners held 14 (fourteen) internal meetings,
agenda dan kehadiran sebagai berikut:                                          with the following detailed agenda and attendance:



                                                                                                                                              241
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 244
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                                  BOARD OF COMMISSIONER
                           TANGGAL
            NO.                                                                      AGENDA
                                DATE
                                                                                                                                             AY           RN         SSB*        AYB*        AP*

                    6 Februari 2025                  Rapat Internal Dewan Komisaris
             1                                                                                                                                1           1            -           -           -
                    February 6, 2025                 Internal Meeting BOC
                    17 Maret 2025                    Rapat Internal Dewan Komisaris
            2                                                                                                                                 1           1            -           -           -
                    March 17, 2025                   Internal Meeting BOC
                                                     Presentasi Laporan Keuangan Tahunan
                    24 Maret 2025                    BNBR per 31 Desember 2024
             3                                                                                                                                1           1            -           -           -
                    March 24, 2025                   Presentation of BNBR Annual Financial
                                                     Report per December 31, 2024
                                                     Presentasi Laporan Keuangan Triwulan
                    28 April 2025                    1 BNBR per 31 Maret 2025
             4                                                                                                                                1           1            -           -           -
                    April 28, 2025                   Presentation of BNBR First Quarter
                                                     Financial Report per March 31, 2025
                    23 Juni 2025                     Rapat Persiapan RUPS Tahunan BNBR
             5                                                                                                                                1           1            -           -           -
                    June 23, 2025                    Preparation Meeting for BNBR Annual GMS
                                                     Presentasi Laporan Keuangan Tengah
                    28 Juli 2025                     Tahun BNBR per 30 Juni 2025
             6                                                                                                                                1           1            -           -           -
                    July 28, 2025                    Presentation of BNBR Mid-Year Financial
                                                     Report per June 30, 2025
                    31 Juli 2025                     Rapat Internal Dewan Komisaris
             7                                                                                                                                1           1            -           -           -
                    July 30, 2025                    Internal Meeting BOC
                    1 September 2025                 Rapat Persiapan RUPS Luar Biasa BNBR
             8                                                                                                                                1           1            -           -           -
                    September 1, 2025                Preparation Meeting for BNBR Extraordinary GMS
                    4 September 2025                 Rapat Internal Dewan Komisaris
             9                                                                                                                                1           1            -           -           -
                    September 4, 2025                Internal Meeting BOC
                    10 September 2025                Pelaksanaan RUPS Luar Biasa BNBR
            10                                                                                                                                1           1            -           -           -
                    September 10, 2025               Execution of BNBR Extraordinary GMS
                    7 Oktober 2025                   Rapat Internal Dewan Komisaris
            11                                                                                                                                1           1            1           1           1
                    October 7, 2025                  Internal Meeting BOC
                                                     Presentasi Laporan Keuangan Triwulan
                    17 November 2025                 3 BNBR per 30 September 2025
            12                                                                                                                                1           1            1           1           1
                    November 17, 2025                Presentation of BNBR Third Quarter Financial
                                                     Report per September 30, 2025
                    5 Desember 2025                  Pembahasan situasi terkini Unit-unit Usaha BNBR
            13                                                                                                                                1           1            1           1           1
                    December 5, 2025                 Discussion on latest situation of BNBR Business Units
                    16 Desember 2025
            14                                       BNBR Strategic Briefing 2026                                                             1           1            1           1           1
                    December 16, 2025
       Total                                                                                                                                14            14           4           4          4
       Persentase Kehadiran
                                                                                                                                           100%       100%          100%       100%        100%
       Attendance Percentage
       Keterangan | Description:
       AY           : Armansyah Yamin
       RN           : Raniwati                                     - : Belum / sudah tidak menjabat      0 : Tidak hadir                   1 : Hadir
       SSB          : Syailendra S. Bakrie                         - : Not yet / no longer served        0 : Did not attend                1 : Attended
       AYB          : Adika Aryasthana Bakrie
       AP           : Adrian T.P. Panggabean

       *)    Syailendra S. Bakrie (SSB), Adika Aryasthana Bakrie (AYB), dan Adrian T.P. Panggabean (AP) mulai menjabat sebagai Komisaris sesuai keputusan Rapat Umum Pemegang Saham
             Luar Biasa pada tanggal 10 September 2025.
             Syailendra S. Bakrie (SSB), Adika Aryasthana Bakrie (AYB), and Adrian T.P. Panggabean (AP) began their tenure as Commissioner as stipulated by the decision of Extraordinary
             General Meeting of Shareholders on September 10, 2025.




242
                             Profil Perusahaan                     Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                         Analisis dan Pembahasan Manajemen
                             Corporate Profile                     Main Highlights                Report from the Board of Commissioners                       Management’s Discussion & Analysis
                                                                                                          & the Board of Directors
Page 245
                                                                                                                       FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




HUBUNGAN KERJA DEWAN                                                            WORKING RELATIONS OF THE BOARD
KOMISARIS DAN DIREKSI                                                           OF COMMISSIONERS AND DIRECTORS
Dewan Komisaris bertanggung jawab untuk                                         The Board of Commissioners has the responsibility
mengawasi pengelolaan Perseroan yang dilakukan                                  to supervise the Company’s management by the
oleh Direksi dan jajarannya. Untuk itu Dewan                                    Board of Directors and its management. To that
Komisaris dan Direksi wajib memelihara hubungan                                 end, the Board of Commissioners and Directors
kerja yang harmonis dan sinergis sesuai dengan                                  shall maintain harmonious and synergic working
Anggaran Dasar Perseroan. Dewan Komisaris dan                                   relations, in accordance with the Company’s Articles
Direksi diwajibkan oleh Anggaran Dasar Perseroan                                of Association. The Board of Commissioners
untuk menyelenggarakan rapat gabungan sedikitnya                                and Board of Directors are stipulated by the
3 (tiga) kali dalam setahun. Selama tahun 2025,                                 Company’s Articles of Association to hold a joint
Dewan Komisaris dan Direksi mengadakan rapat                                    meeting at least 3 (three) times per year. During
gabungan sebanyak 10 (sepuluh) kali. Rapat                                      2025, the Board of Commissioners and Board of
Gabungan Dewan Komisaris dan Direksi, dengan                                    Directors held 10 (ten) Joint Meetings, with the
rincian agenda dan kehadiran sebagai berikut:                                   following detailed agenda and attendance:



                                                                                                DEWAN KOMISARIS                                DIREKSI
                TANGGAL                                                                                BOC                                      BOD
 NO                                                    AGENDA
                    DATE
                                                                                        AY        RN    SSB      AYB        AP      ANB   AAB    RH       YS   KS
                                  Presentasi Laporan Keuangan Tahunan
         24 Maret 2025            BNBR per 31 Desember 2024
  1                                                                                         1      1      -        -            -    1     1      1        1   1
         March 24, 2025           Presentation of BNBR Annual Financial
                                  Report per December 31, 2024
                                  Presentasi Laporan Keuangan
         28 April 2025            Triwulan 1 BNBR per 31 Maret 2025
  2                                                                                         1      1      -        -            -    1     1      1        1   1
         April 28, 2025           Presentation of BNBR First Quarter
                                  Financial Report per March 31, 2025
                                  Rapat Persiapan RUPS Tahunan BNBR
         23 Juni 2025
  3                               Preparation Meeting for                                   1      1      -        -            -    1     1      1        1   1
         June 23, 2025
                                  BNBR Annual GMS
                                  Pembahasan Situasi Terkini
         30 Juni 2025             Unit-unit Usaha BNBR
  4                                                                                         1      1      -        -            -    1     1      1        1   1
         June 30, 2025            Discussion on Latest Update
                                  of BNBR Business Units
                                  Presentasi Laporan Keuangan Tengah
         28 Juli 2025             Tahun BNBR per 30 Juni 2025
  5                                                                                         1      1      -        -            -    1     1      1        1   1
         July 28, 2025            Presentation of BNBR Mid-Year
                                  Financial Report per June 30, 2025
                                  Rapat Persiapan RUPS Luar Biasa BNBR
         1 September 2025
  6                               Preparation Meeting for BNBR                              1      1      -        -            -    1     1      1        1   1
         September 1, 2025
                                  Extraordinary GMS
         10 September 2025        Pelaksanaan RUPS Luar Biasa BNBR
  7                                                                                         1      1      -        -            -    1     1      1        1   1
         September 10, 2025       Execution of BNBR Extraordinary GMS
                                  Presentasi Laporan Keuangan Triwulan
                                  3 BNBR per 30 September 2025
         17 November 2025
  8                               Presentation of BNBR Third                                1      1      1        1            1    1     1      1        1   1
         November 17, 2025
                                  Quarter Financial Report per
                                  September 30, 2025




                                                                                                                                                                    243
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial                 Informasi Tambahan                 Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                    Additional Information               Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 246
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                         DEWAN KOMISARIS                                 DIREKSI
                      TANGGAL                                                                                                        BOC                                   BOD
        NO                                                               AGENDA
                           DATE
                                                                                                                    AY     RN        SSB     AYB   AP      ANB     AAB      RH       YS      KS

                                                  Pembahasan situasi terkini
                5 Desember 2025                   Unit-unit Usaha BNBR
         9                                                                                                           1      1         1       1     1       1        1       1        1       1
                December 5, 2025                  Discussion on latest situation
                                                  of BNBR Business Units
                16 Desember 2025
        10                                        BNBR Strategic Briefing 2026                                       1      1         1       1     1       1        1       1        1       1
                December 16, 2025
       Total                                                                                                         9                              9       9       9        9       9        9
       Persentase Kehadiran
                                                                                                                    100%                           100%    100%   100%     100%     100%    100%
       Attendance Percentage
       Keterangan | Description:
       AY           : Armansyah Yamin                          ANB             : Anindya Novyan Bakrie         *)    Syailendra S. Bakrie (SSB), Adika Aryasthana Bakrie (AYB), dan Adrian T.P.
       RN           : Raniwati                                 AAB             : A. Ardiansyah Bakrie                Panggabean (AP) mulai menjabat sebagai Komisaris sesuai keputusan Rapat
       SSB          : Syailendra S. Bakrie                     RH              : Roy Hendrajanto M. Sakti            Umum Pemegang Saham Luar Biasa pada tanggal 10 September 2025.
       AYB          : Adika Aryasthana Bakrie                  YS              : R.A. Sri Dharmayanti                Syailendra S. Bakrie (SSB), Adika Aryasthana Bakrie (AYB), and Adrian T.P.
       AP           : Adrian T.P. Panggabean                   KS              : Kartini Sally                       Panggabean (AP) began their tenure as Commissioner as stipulated by the
                                                                                                                     decision of Extraordinary General Meeting of Shareholders on September
       - : Belum / sudah tidak menjabat        0 : Tidak hadir                  1 : Hadir                            10, 2025.
       - : Not yet / no longer served          0 : Did not attend               1 : Attended




      KEHADIRAN KOMISARIS DALAM                                                                             COMMISSIONERS ATTENDANCE
      RAPAT GABUNGAN DEWAN                                                                                  IN BOC-BOD JOINT MEETING
      KOMISARIS - DIREKSI                                                                                   Percentage of Board of Commissioners’ attendance
      Persentase kehadiran Dewan Komisaris Komisaris                                                        in the Board of Commissioners and Directors
      dalam Rapat Gabungan Dewan Komisaris dan                                                              Joint Meetings when each member holds the
      Direksi saat masing-masing anggota menjabat                                                           position as Commissioner is as follow:
      sebagai Komisaris adalah sebagai berikut:

                                                                     JUMLAH RAPAT                                                                         PERSENTASE KEHADIRAN
                        NAMA                                        DALAM SETAHUN                            JUMLAH KEHADIRAN                                 DALAM RAPAT
                         NAME                                       TOTAL OF MEETINGS                                    ATTENDANCE                            PERCENTAGE OF
                                                                      HELD IN A YEAR                                                                       ATTENDANCE IN MEETING

       Armansyah Yamin                                                         10                                               10                                       100%

       Raniwati                                                                10                                               10                                       100%

       Syailendra S. Bakrie                                                     3                                               3                                        100%

       Adika Aryasthana Bakrie                                                  3                                               3                                        100%

       Adrian T.P. Panggabean                                                   3                                               3                                        100%




244
                           Profil Perusahaan                         Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                     Analisis dan Pembahasan Manajemen
                           Corporate Profile                         Main Highlights                Report from the Board of Commissioners                   Management’s Discussion & Analysis
                                                                                                            & the Board of Directors
Page 247
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PERSETUJUAN DEWAN KOMISARIS                                                    BOARD OF COMMISSIONERS APPROVALS
ATAS TRANSAKSI YANG MENJADI                                                    FOR TRANSACTIONS UNDER THE
WEWENANG DIREKSI                                                               AUTHORITIES OF BOARD OF DIRECTORS
Direksi berwenang melakukan transaksi-                                         The Board of Directors has the authority to perform
transaksi berikut setelah memperoleh                                           the following transactions only after gaining written
persetujuan tertulis dari Dewan Komisaris.                                     approval from the Board of Commissioners.

1.    Menerima pendanaan dari pihak lain atau                                  1.      Accepting financing from other parties or
      memberikan komitmen berkenaan dengan                                             giving commitment related to such financing to
      pendanaan tersebut kepada pihak lain, apabila                                    other parties, if the financing amount exceeds
      jumlah pendanaan tersebut melebihi jumlah                                        the amount specified in the annual budget
      yang ditetapkan dalam anggaran tahunan                                           approved by the Board of Commissioners.
      yang telah disetujui oleh Dewan Komisaris.                               2.      Giving financial loans to anyone, except
2.    Memberi pinjaman uang kepada siapapun,                                           for or not including loans directly related
      kecuali atau tidak termasuk pinjaman                                             to trading business activities.
      yang mempunyai hubungan langsung                                         3.      Binding the Company as guarantor.
      dengan kegiatan usaha perdagangan.
                                                                               4.      Hypothecating Company’s assets
3.    Mengikat Perseroan sebagai penjamin.                                             while paying attention to provisions of
4.    Menggadaikan harta kekayaan Perseroan                                            Company’s Articles of Association.
      dengan memperhatikan ketentuan                                           5.      Selling or releasing and/or buying or
      pada Anggaran Dasar Perseroan.                                                   acquiring immovable goods owned by the
5.    Menjual atau melepaskan dan/atau membeli                                         Company, including the rights on land.
      atau memperoleh barang tidak bergerak milik                              6.      Conducting sharing and/or releasing
      Perseroan termasuk hak-hak atas tanah.                                           the sharing in other Companies.
6.    Melakukan penyertaan dan/atau melepaskan                                 7.      Proposing to issue the shares in the Company.
      penyertaan dalam perseroan lain.
                                                                               8.      Deciding the annual budget, business plans and
7.    Usulan untuk mengeluarkan saham-                                                 preparing the business strategy of the Company.
      saham dalam Perseroan.
                                                                               9.      Deciding and/or making alteration to the
8.    Menetapkan anggaran tahunan, rencana-rencana                                     Company’s management structure including
      usaha, penyusunan strategi bisnis Perseroan.                                     appointment of Chief Executive Officer.
9.    Menetapkan dan/atau mengadakan perubahan                                 10. Other matters regulated in the
      struktur manajemen Perseroan termasuk                                        Company’s Articles of Association.
      pengangkatan Chief Executive Officer.
10. Hal-hal lain yang diatur dalam
    Anggaran Dasar Perseroan.                                                  THE BOARD OF COMMISSIONERS
                                                                               PERFORMANCE ASSESSMENT [GRI 2-18]
PENILAIAN KINERJA DEWAN                                                        Performance assessment or evaluation of the BOC
KOMISARIS [GRI 2-18]                                                           is carried out based on the following principles:

Penilaian atau evaluasi kinerja Dewan Komisaris                                1.      Performance of BOC and members of BOC will
dilakukan berdasarkan prinsip-prinsip:                                                 be evaluated by the shareholders in the GMS.
                                                                               2.      In general, performance of the BOC is stipulated
1.    Kinerja Dewan Komisaris dan anggota
                                                                                       based on its duties and responsibilities as
      Dewan Komisaris akan dievaluasi oleh
                                                                                       stated in prevailing laws and regulations,
      pemegang saham dalam RUPS.
                                                                                       the Company’s Articles of Association, and
2.    Secara umum, kinerja Dewan Komisaris                                             mandate from the shareholders. Formal
      ditentukan berdasarkan tugas dan kewajiban                                       evaluation criteria are openly conveyed to the
      yang tercantum dalam peraturan perundang-                                        member of BOC since his/her appointment
      undangan yang berlaku dan Anggaran Dasar                                         date, and are conducted periodically through
      Perusahaan maupun amanat pemegang saham.                                         a structured performance assessment
      Kriteria evaluasi formal disampaikan secara                                      framework, both collectively and individually.
      terbuka kepada anggota Dewan Komisaris sejak
      tanggal pengangkatannya, serta dilakukan secara
      berkala melalui mekanisme penilaian kinerja yang
      terstruktur baik secara kolektif maupun individual.


                                                                                                                                              245
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 248
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      3.        Hasil evaluasi terhadap kinerja Dewan Komisaris                      3.      Result of evaluation on the performance of
                secara keseluruhan dan kinerja masing-masing                                 the BOC as a whole and performance of each
                anggota Dewan Komisaris secara individual                                    member of BOC as an individual will be an integral
                akan merupakan bagian tak terpisahkan dalam                                  part in the compensation and incentives giving
                skema kompensasi dan pemberian insentif                                      scheme for members of BOC. Performance
                bagi anggota Dewan Komisaris. Hasil evaluasi                                 evaluation results of each member of BOC as an
                kinerja masing-masing anggota Dewan Komisaris                                individual act as a rationale for shareholders to
                secara individual merupakan suatu dasar                                      dismiss and/or re-appoint concerned members
                pertimbangan bagi pemegang saham untuk                                       of BOC. The aforementioned performance
                pemberhentian dan/untuk menunjuk kembali                                     evaluation result is a means of evaluating and
                anggota Dewan Komisaris yang bersangkutan.                                   increasing the effectiveness of the BOC, and
                Hasil evaluasi kinerja tersebut merupakan                                    as a foundation for continuous improvement
                sarana penilaian serta peningkatan efektivitas                               in the execution of its supervisory functions.
                Dewan Komisaris, dan menjadi dasar dalam
                perbaikan berkelanjutan terhadap pelaksanaan
                fungsi pengawasan oleh Dewan Komisaris.
                                                                                     BOARD OF COMMISSIONERS KPI
                                                                                     [SEOJK E.1] [GRI 2-12] [GRI 2-14]
                                                                                     The performance indicators for Board of
      KPI DEWAN KOMISARIS
                                                                                     Commissioners is formulated according to Duties
      [SEOJK E.1] [GRI 2-12] [GRI 2-14]
                                                                                     and Responsibilities of Board of Commissioners
      Penetapan parameter kinerja untuk Dewan Komisaris                              which was stipulated based on Company’s Articles
      dilakukan sesuai dengan tugas dan tanggung jawab                               of Association and prevailing rules and regulations.
      sesuai kewenangan Dewan Komisaris berdasarkan                                  The following is table of parameters for Board of
      ketentuan Anggaran Dasar Perseroan dan Peraturan                               Commissioners performance self-assessment:
      Perundangan yang berlaku. Berikut adalah tabel
      parameter self-assessment kinerja Dewan Komisaris:


                                                                                                                                             BOBOT
       NO                                                               PARAMETER
                                                                                                                                           WEIGHTING

                  Kajian atas objektif jangka panjang perusahaan beserta opsi-opsi strategis untuk mencapainya.
           1.                                                                                                                                   20%
                  Review on the company’s longer-term objectives and strategic options for achieving them.
                  Kajian atas filosofi dasar perusahaan: nilai-nilai perseroan, kode etik,
                  kebijakan perilaku bisnis dan tanggung jawab sosial perusahaan.
           2.                                                                                                                                   20%
                  Review on the company’s basic philosophy: corporate values, code of
                  ethics, code of conducts and corporate social responsibility.
                  Kajian atas struktur organisasi perusahaan dan program pengembangan sumber daya manusia.
           3.                                                                                                                                   20%
                  Review on organizational structure of the company and human resource development programs.
                  Akses terhadap informasi termutakhir tentang pengelolaan
           4.     perusahaan guna menjamin pengawasan yang efektif.                                                                             10%
                  Access to up-to-date information on company’s management to ensure effective monitoring.
                  Pertemuan rutin dengan Direktur Utama untuk membahas rencana
                  dan anggaran tahunan serta pencapaiannya.
           5.                                                                                                                                   10%
                  Routine meeting with the President Director to discuss annual
                  plans and budgets as well as its achievement.
                  Kajian atas keputusan penting perusahaan, yaitu objektif, strategi dan kebijakan masa
                  depan, serta investasi yang bersifat material dan penunjukkan eksekutif senior.
           6.                                                                                                                                   20%
                  Review on company’s major decision, ie. future objectives, strategies,
                  policies, major investment and senior executives appointments.

                                                                        Total                                                                  100%




246
                          Profil Perusahaan           Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                          Corporate Profile           Main Highlights           Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 249
                                                                                                                           FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




REMUNERASI DEWAN                                                                      THE BOARD OF COMMISSIONERS
KOMISARIS [GRI 2-21]                                                                  REMUNERATION [GRI 2-21]
Perusahaan mengatur penetapan remunerasi Dewan                                        The Company regulates the remuneration stipulations
Komisaris pada tahun 2025 sebagai berikut:                                            of the Board of Commissioners in 2025, as follows:

                                   JABATAN
                                                                                                    2025                             2024
                                   POSITION

 Dewan Komisaris
                                                                                                     Rp 7.592.977.840                  Rp 5.689.155.716
 Board of Commissioners




TUNJANGAN DAN FASILITAS                                                                THE BOARD OF COMMISSIONERS
DEWAN KOMISARIS                                                                        ALLOWANCES AND FACILITIES
Perusahaan mengatur penetapan                                                          The Company regulates the allowances
tunjangan dan fasilitas Dewan Komisaris                                                and facilities stipulations of the Board of
pada tahun 2025 sebagai berikut:                                                       Commissioners in 2025, as follows:

                TUNJANGAN & FASILITAS                                                    SELURUH ANGGOTA KOMISARIS
 NO
                  ALLOWANCES & FACILITIES                                                          BOARD OF COMMISSIONER

          Tunjangan Hari Raya                               Dibayarkan sebesar 1 (satu) bulan gaji.
   1
          Religious Allowance                               Paid for 1 (one) month salary.

          Tunjangan Kendaraan                               Sesuai dengan kebijakan Perusahaan yang berlaku.
   2
          Vehicles Allowance                                Conform to prevailing Company policy.

          Tunjangan Komunikasi                              Sesuai dengan kebijakan Perusahaan yang berlaku.
   3
          Communication Allowance                           Conform to prevailing Company policy.

          Fasilitas Kesehatan                               Dibayarkan sebesar 85% dari penggunaan.
   4
          Health Facility                                   Paid as much as 85% from total expense.

          Fasilitas Transportasi                            Sesuai dengan kebijakan Perusahaan yang berlaku.
   5
          Transportation Facility                           Conform to prevailing Company policy.
                                                            Sesuai dengan UU RI No. 40 tahun 2004 tentang Sistem Jaminan Sosial Nasional
          BPJS Ketenagakerjaan
                                                            dan UU RI No. 24 tahun 2011 tentang Badan Penyelenggara Jaminan Sosial.
   6      dan Kesehatan
                                                            Conform to UU RI No.40 year 2004 concerning National Social Security System
          BPJS Worker and Health
                                                            and UU RI No.24 year 2011 concerning Social Security Administrative Body.
          Penghargaan Masa Kerja                            Penghargaan diberikan untuk setiap kelipatan masa kerja 5 tahun.
   7
          Tenure Appreciations                              Reward is given for every 5 years of job tenure.

          Tunjangan Dinas Luar Kota                         Sesuai dengan kebijakan Perusahaan yang berlaku.
   8
          Out of Town Duty Allowance                        Conform to prevailing Company policy.

          Keanggotaan Klub Eksekutif                        Sesuai dengan kebijakan Perusahaan yang berlaku.
   9
          Executive Club Membership                         Conform to prevailing Company policy.

          Tunjangan Hari Cuti                               Dibayarkan sebesar upah 1 (satu) bulan, diberikan setelah 12 bulan bekerja.
  10
          Leave Days Allowance                              Paid as much as 1 (one) month salary after 12 months of tenure.




                                                                                                                                                          247
 Pengelolaan Sumber Daya Manusia         Laporan Pelaksanaan             Tanggung Jawab Sosial              Informasi Tambahan      Laporan Keuangan
    Human Capital Management            Tata Kelola Perusahaan              dan Lingkungan                 Additional Information    Financial Report
                                        Corporate Governance            Social and Environmental
                                        Implementation Report                Responsibility
Page 250
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      DIREKSI
      BOARD OF DIRECTORS
      Direksi adalah organ Perusahaan yang berwenang                           The Board of Directors is the Company’s organ with
      dan bertanggung jawab penuh atas pengelolaan                             full authority and responsibility on the Company’s
      Perusahaan untuk kepentingan Perusahaan,                                 management for the interest of the Company, in
      sesuai tujuan Perusahaan. Direksi juga bertugas                          accordance with the Company’s objectives. The
      mewakili Perusahaan baik di dalam maupun di luar                         duties of the Board of Directors include representing
      pengadilan sesuai dengan Anggaran Dasar.                                 the Company both within and outside of the court
                                                                               in accordance with the Articles of Association.
      PEDOMAN KERJA DIREKSI
                                                                               BOARD OF DIRECTORS CHARTER
      Dalam melaksanakan tugas dan tanggung
      jawabnya melakukan pengawasan perusahaan                                 In performing its duties and responsibilities
      secara profesional, transparan, efisien dan                              of monitoring the company in a professional,
      efektif, maka Direksi menetapkan suatu pedoman                           transparent, efficient and effective manner, the
      pelaksanaan kerja yang merupakan bagian dari                             Board of Directors have stipulated a working
      Board Manual Perusahaan.                                                 guideline (Board of Directors Charter) which became
                                                                               a part of Company’s Board Manual.
      Berikut adalah garis besar pedoman
      kerja Direksi dalam Board Manual:                                        The followings are the outline of Board of
                                                                               Directors Charter in the Board Manual:
      1.    Fungsi-fungsi Direksi
      2.    Tugas dan Wewenang Direksi                                         1.      Functions of BOD
      3.    Hak dan Kewajiban Direksi                                          2.      Duties and Authorities of BOD
      4.    Ketentuan Jabatan                                                  3.      Rights and Obligations of BOD
      5.    Rangkap Jabatan                                                    4.      Requirements of BOD Member
      6.    Prosedur Pengangkatan                                              5.      Concurrent Positions
      7.    Masa Jabatan                                                       6.      Appointment Procedures
      8.    Pengunduran Diri dan Pemberhentian Sementara                       7.      Tenure
      9.    Komposisi dan Pembagian Tugas Direksi                              8.      Resignation and Temporary Dismissal
      10. Etika Jabatan Direksi                                                9.      Composition and Segregation of Duties of BOD
      11.   Rapat Direksi                                                      10. Profession Ethics of BOD
      12. Penilaian Kinerja Direksi                                            11.     Meetings of BOD
      13. Organ Pendukung Direksi                                              12. Performance Evaluation of BOD
          (Manajemen Senior dan Komite)                                        13. Supporting Organs of BOD (Senior
                                                                                   Management and Committee)


      TUGAS DAN KEWAJIBAN DIREKSI
                                                                               DUTIES AND RESPONSIBILITIES
      Direksi BNBR memiliki beberapa tugas pokok
      menyangkut pengelolaan Perusahaan, yaitu:
                                                                               OF THE BOARD OF DIRECTORS
                                                                               BNBR’s Board of Directors holds several main duties
      Tugas Strategis                                                          in the management of the Company, which are:

      1.    Mengelola Perseroan untuk mencapai tujuan.                         Strategic Duties
      2.    Menetapkan anggaran tahunan, rencana
            usaha, dan menyusun strategi bisnis.                               1.      Manage the Company to achieve its targets.
      3.    Menyiapkan rencana jangka panjang.                                 2.      Stipulate annual budget, business plan,
                                                                                       and prepare business strategy.
      4.    Memberikan saran dan masukan serta
            menyetujui formulasi strategi dan                                  3.      Prepare a long term plan.
            melaporkan kepada Dewan Komisaris.




248
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 251
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




5.    Mendiskusikan dan menyetujui kebijakan                                   4.     Provide suggestions and inputs, as well
      yang terkait dengan pelaksanaan strategi.                                       as approve the formulation of business
6.    Memberikan saran dan masukan                                                    strategy and report it to the BOC.
      serta menyetujui rencana bisnis serta                                    5.     Discuss and approve policies related
      melaporkannya kepada Dewan Komisaris.                                           to strategy implementation.
7.    Menetapkan dan memberlakukan                                             6.     Provide suggestions and inputs, as
      nilai-nilai Perusahaan.                                                         well as approve the business plan
8.    Memberikan saran dan masukan serta                                              and report it to the BOC.
      menyetujui struktur organisasi.                                          7.     Establish and enact the Corporate values.
9.    Menetapkan sistem pengendalian                                           8.     Provide suggestions and inputs, as well
      internal yang efektif.                                                          as approve the organization structure.
10. Memastikan Perseroan telah menaati                                         9.     Establish an effective internal control system.
    seluruh peraturan perundangan                                              10. Ensure the Company complies with every
    yang berlaku dan prinsip GCG.                                                  prevailing law and regulations and GCG principles.


Tugas Operasional                                                              Operational Duties

1.    Mengkaji dan menyetujui rencana kerja                                    1.     Review and approve annual work
      tahunan dan anggaran tahunan.                                                   plan and annual budget.
2.    Memberikan masukan kepada Chief                                          2.     Provide inputs to the Chief Investment Officer
      Investment Officer (CIO) tentang hal-hal                                        (CIO) about matters that are affecting investment
      yang mempengaruhi portofolio investasi,                                         portfolio, business development strategy,
      strategi pengembangan usaha, hubungan                                           investor relations, and other matters related
      dengan investor, dan hal-hal yang berkaitan                                     with controlling activities of business units.
      dengan kegiatan pengendalian unit usaha.
                                                                               3.     Provide suggestions and inputs on nomination
3.    Memberikan saran dan masukan terhadap                                           and termination of management.
      nominasi dan terminasi manajemen.
                                                                               4.     Prepare and deliver accountability report
4.    Membuat dan menyampaikan                                                        and annual report to the GMS.
      laporan pertanggungjawaban dan
                                                                               5.     Give periodic reports and other reports
      laporan tahunan kepada RUPS.
                                                                                      to the BOC and shareholders.
5.    Memberikan laporan berkala serta laporan lainnya
                                                                               6.     Provide suggestions and approval for
      kepada Dewan Komisaris dan pemegang saham.
                                                                                      Company’s wealth management.
6.    Memberikan saran dan persetujuan terhadap
                                                                               7.     Approve operational action and
      pengurusan kekayaan Perseroan.
                                                                                      transaction of the Company.
7.    Menyetujui tindakan dan transaksi
                                                                               8.     Provide accurate information and guarantee to the
      operasional Perseroan.
                                                                                      public user of Company’s products and services.
8.    Memberikan informasi yang benar dan
      garansi kepada masyarakat pengguna
      barang dan jasa Perseroan.
                                                                               Legal and Administrative Duties

                                                                               1.     Review and enact an accounting system.
Tugas Legal dan Administratif
                                                                               2.     Provide suggestions and approval for
                                                                                      bookkeeping and administration.
1.    Mengkaji dan memberlakukan sistem akuntansi.
                                                                               3.     Carry out GMS.
2.    Memberikan saran dan persetujuan
      terhadap pembukuan dan administrasi.                                     4.     Prepare and maintain Share Register
                                                                                      (DPS), special list, minutes of GMS,
3.    Menyelenggarakan RUPS.
                                                                                      and minutes of BOD meeting.
4.    Membuat dan memelihara Daftar
                                                                               5.     Guarantee that there is no deviation
      Pemegang Saham (DPS), daftar khusus,
                                                                                      in the Company’s activity.
      risalah RUPS dan risalah rapat Direksi.
5.    Menjamin tidak adanya penyimpangan
      dalam aktivitas Perseroan.




                                                                                                                                              249
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 252
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PEMBAGIAN TUGAS DIREKSI                                                  SEGREGATION OF DUTIES OF
      [SEOJK E.1] [GRI 2-12]                                                   THE BOARD OF DIRECTORS
      Sedangkan pembagian tugas Direksi
                                                                               [SEOJK E.1] [GRI 2-12]
      menurut fungsi dan jabatannya adalah:                                    Whereas, the division of the Board of
                                                                               Directors duties in accordance with its
      Direktur Utama dan Chief                                                 functions and positions are as follows:
      Executive Officer (CEO)
      Bertugas untuk merumuskan kebijakan strategis dan                        President Director and Chief
      umum Perusahaan, mengkoordinasikan pengelolaan                           Executive Officer (CEO)
      dan pengurusan Perusahaan dengan seluruh anggota                         Assigned to formulate the Company’s strategic
      Direksi, termasuk implementasi dan eksekusi strategi                     and general policies, coordinates the Company
      bisnis, memformulasikan strategi portofolio dan                          management and supervision with all members of the
      transaksi investasi, atau menjajaki aliansi strategis                    Board of Directors, including the implementation and
      yang saling menguntungkan dengan pihak lain.                             execution of business strategy, formulates the portfolio
                                                                               strategy and investment transactions, or to review the
      Direktur Utama bertanggung jawab atas                                    strategic alliance of mutual benefits with other parties.
      terselenggaranya sistem pengendalian internal dan
      efektivitas pengelolaan risiko Perusahaan, serta                         The President Director is responsible on the
      evaluasi kinerja anggota Direksi yang terdiri dari                       implementation of the Company internal control
      Chief Financial Officer (CFO), Chief Investment Officer                  system and risk management effectiveness, as well
      (CIO), dan Chief Legal Officer (CLO), serta Chief                        as the performance evaluation of members of the
      lainnya dalam jajaran Executive Management Team.                         Board of Directors that comprising of Chief Financial
                                                                               Officer (CFO), Chief Investment Officer (CIO), and
      Direktur Utama juga bertugas melakukan                                   Chief Legal Officer (CLO), as well as other Chiefs in
      pengkajian dan menyetujui kinerja Unit Usaha,                            the Executive Management Team composition.
      serta mengarahkan dan menyetujui pertanyaan
      dan informasi yang akan dikomunikasikan kepada                           The President Director is also assigned to review
      media / publik / investor. Selain itu Direktur Utama                     and approve performance of Business Units, as well
      bertanggung jawab dalam menentukan kebijakan                             as guide and approve statements and information
      keberlanjutan, mengkoordinir praktik keberlanjutan                       that are going to be communicated to the media /
      yang dilaksanakan oleh divisi terkait dan mengelola                      public / investors. In addition, the President Director
      lalu lintas data dan informasi terkait keberlanjutan.                    is responsible for determining sustainability policies,
                                                                               coordinating sustainability practices implemented
      Wakil Direktur Utama                                                     by related divisions and managing traffic of data
      Bertugas untuk melakukan studi perbandingan                              and information related to sustainability.
      (benchmarking) terhadap keunggulan bersaing
      Perseroan dan Unit Usaha, memberikan dukungan                            Vice President Director
      terhadap peningkatan kinerja bisnis Unit Usaha,                          Assigned to carry out benchmarking study of
      melakukan penelaahan dan pemantauan terhadap                             Company and Business Units’ competitive advantage,
      kinerja Unit Usaha dan bisnis Perseroan, memberikan                      provides support for Business Units’ performance
      dukungan kepada Unit Usaha untuk melakukan                               improvement, reviews and monitors the performance
      inovasi berdasarkan rencana strategis Perseroan.                         of Business Unit and Company’s business, provides
                                                                               support to Business Units to create innovations
      Bersama-sama Direktur Utama merumuskan kebijakan                         with regards to Company strategic plan.
      strategis dan umum Perusahaan, mengkoordinasikan
      pengelolaan dan pengurusan Perusahaan dengan                             Collaborates with the President Director to
      seluruh anggota Direksi. Membantu dan mendukung                          formulate the Company’s strategic and general
      Direktur Utama dalam implementasi dan eksekusi                           policies, coordinates the Company management
      strategi bisnis, memformulasikan strategi portofolio                     and supervision with all members of the Board of
      dan transaksi investasi, atau menjajaki aliansi strategis                Directors. Assists and supports President Director
      yang saling menguntungkan dengan pihak lain.                             to implement and execute business strategy,
                                                                               formulates portfolio strategy and investment
                                                                               transaction, or probes strategic alliances that
                                                                               brings mutual benefits with other parties.




250
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 253
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Bersama-sama Direktur Utama memastikan                                         Collaborates with President Director to ensure
terselenggaranya sistem pengendalian internal dan                              implementation of the Company internal control
efektivitas pengelolaan risiko Perusahaan, serta                               system and risk management effectiveness, as well
evaluasi kinerja anggota Direksi yang terdiri dari                             as the performance evaluation of members of the
Chief Financial Officer (CFO), Chief Investment Officer                        Board of Directors that comprising of Chief Financial
(CIO), dan Chief Legal Officer (CLO), serta Chief                              Officer (CFO), Chief Investment Officer (CIO), and
lainnya dalam jajaran Executive Management Team.                               Chief Legal Officer (CLO), as well as other Chiefs in
                                                                               the Executive Management Team composition.
Direktur dan Chief Financial Officer (CFO)
Bertugas untuk mengarahkan proses perencanaan                                  Director and Chief Financial Officer (CFO)
keuangan beserta penyesuaian dan pengendaliannya,                              Assigned to direct the financial planning process
menerapkan tata kelola proses akuntansi keuangan                               along with its adjustments and controls, implementing
dan memastikan penuhan kewajiban pelaporan                                     financial accounting process governance and
keuangan, juga mengarahkan dan mengawasi                                       ensuring the fulfillment of financial reporting
praktik perpajakan yang efektif, treasury operation,                           obligations, also directing and supervising effective
pengelolaan aset dan kewajiban, dan financial                                  taxation practices, treasury operations, asset and
structuring, serta memastikan implementasi                                     liability management, and financial structuring, as
kepatuhan (compliance) dan Kebijakan dan                                       well as ensuring implementation of compliance and
Prosedur (K&P) atau standard operating                                         Policies & Procedures (P&P) or standard operating
procedures (SOP) untuk setiap proses bisnis.                                   procedures (SOP) for every business process.

CFO bertugas untuk mempersiapkan dan                                           The duties of CFO include preparing and coordinating
mengkoordinasikan penyusunan RKAP Perusahaan                                   the Company’s Work and Budget Plan development,
serta melaksanakan pengelolaan keuangan                                        as well as the Company’s financial management, so
Perusahaan demi menjaga likuiditas dan solvabilitas                            as to maintain the Company’s liquidity and solvency.
Perusahaan. CFO bertanggung jawab menyusun                                     CFO is responsible to develop and implement the
dan menerapkan Sistem dan Prosedur Akuntansi                                   Accounting System and Procedures, including to
serta mengadakan analisa dan evaluasi Laporan                                  analyze and evaluate the Company’s Financial
Keuangan Perusahaan. CFO juga bertugas untuk                                   Statements. CFO also has the duties to manage
mengelola kebutuhan pembiayaan Perusahaan,                                     the Company’s financing requirements, including
termasuk merancang struktur pendanaan                                          to design optimum financing structures as required
yang paling optimal untuk keperluan operasi                                    for the Company’s operations and investments.
dan investasi Perusahaan. CFO memfasilitasi                                    CFO facilitates and enforces the implementation of
dan menegakkan penerapan penyusunan dan                                        drafting and updating P&P or SOP and processes
pemutakhiran K&P atau SOP dan memproses setiap                                 any violations and non-compliance with K&P.
pelanggaran dan ketidakpatuhan terhadap K&P.
                                                                               Director and Chief Investment Officer (CIO)
Direktur dan Chief Investment Officer (CIO)                                    Assigned to formulate portfolio strategy, investment
Bertugas untuk memformulasikan strategi portofolio,                            plan, and policy for investment, divestment and
rencana investasi, dan kebijakan untuk kegiatan                                financing activities, as well as coordinate working
investasi, divestasi dan pembiayaan, serta                                     process of the ”Investment, Finance, Risk, Legal,
mengkoordinasikan proses kerja dari “Investment,                               Strategy and Business Control Working Group” (IFRLS-
Finance, Risk, Legal, Strategy and Business Control                            WG) in carrying out review on every investment,
Working Group” (IFRLS-WG) dalam melakukan                                      divestment, and financing transaction proposal within
kajian terhadap seluruh proposal transaksi                                     the Company and Business Units. CIO manages the
investasi, divestasi, dan pembiayaan di lingkungan                             Investment, Investor Relations, Banking Relations,
Perseroan dan Unit Usaha. CIO mengelola Divisi                                 Business Control and Risk Management Divisions to
Investment, Investor Relations, Banking Relation,                              support the achievement of the Company's goals.
Business Control dan Risk Management untuk
mendukung pencapaian tujuan Perseroan.                                         The duties of CIO includes formulating and
                                                                               coordinating transaction of investment instruments
CIO bertugas menyusun kebijakan dan                                            trading, as well as being responsible for activities
mengkoordinasikan transaksi perdagangan                                        related with Company’s investor relations as well
instrumen investasi, serta bertanggung jawab                                   as strategic planning, business planning, and
atas kegiatan terkait hubungan investor Perseroan                              controlling business units within the Company. The
serta perencanaan strategis, perencanaan bisnis                                CIO is also tasked with supervising, controlling
dan pengendalian unit-unit usaha di lingkungan                                 and evaluating the operational performance



                                                                                                                                              251
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 254
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Perseroan. CIO juga bertugas melakukan                                             of business units with the aim of improving the
      pengawasan, pengendalian dan mengevaluasi                                          operational performance of business units.
      kinerja operasional unit-unit usaha dengan tujuan
      meningkatkan kinerja operasional unit usaha.                                       Director and Chief Legal Officer (CLO)
                                                                                         Assigned to formulate, develop and implement the
      Direktur dan Chief Legal Officer (CLO)                                             strategic policy and the Company’s operational in
      Bertugas untuk merumuskan, mengembangkan                                           legal fields, as well as to coordinate all activities and
      dan menerapkan kebijakan strategis dan                                             implement governance of the Legal Division, including
      operasional Perusahaan di bidang hukum, serta                                      to develop Legal Division Work and Budget Plan.
      mengkoordinasikan seluruh kegiatan dan tata
      laksana Divisi Hukum, termasuk menyusun                                            CLO is responsible for developing all
      Rencana Kerja dan Anggaran Divisi Hukum.                                           administrations, systems and information of the
                                                                                         Company’s Legal Division, as well as providing
      CLO bertanggung jawab untuk menyusun seluruh                                       legal considerations in every measure conducted
      administrasi, sistem dan informasi Divisi Hukum                                    by the Company. CLO periodically provided an
      Perusahaan, serta memberikan pertimbangan                                          activity report of the Legal Division to the CEO.
      hukum pada setiap tindakan yang dilakukan
      Perusahaan. Secara berkala CLO memberikan
      laporan kegiatan Divisi Hukum kepada CEO.

      SUSUNAN DIREKSI                                                                    BOARD OF DIRECTORS COMPOSITION
      BNBR dipimpin oleh seorang Direktur Utama/                                         BNBR is led by the President Director/Chief
      Chief Executive Officer dibantu oleh anggota                                       Executive Officer and assisted by the members
      Direksi yang dipilih, diangkat dan diberhentikan                                   of the Board of Directors, of whom are selected,
      melalui RUPS. Sesuai dengan keputusan Rapat                                        appointed, and terminated through GMS. Pursuant
      Umum Pemegang Saham Tahunan tanggal 16 Juni                                        to the resolutions of Annual General Meeting of
      2023, susunan Direksi adalah sebagai berikut:                                      Shareholders dated June 16, 2023, the composition
                                                                                         of the Board of Directors is as follows:

                            SUSUNAN                                                                   PENUNJUKAN PERTAMA
                          COMPOSITION                                                                       FIRST APPOINTMENT

                                                                   RAPAT UMUM
                                                                    PEMEGANG
             JABATAN                         NAMA                     SAHAM                        DOKUMEN                           PENGESAHAN
              POSITION                        NAME                   GENERAL                       DOCUMENTS                           RATIFICATION
                                                                    MEETING OF
                                                                   SHAREHOLDERS

       Direktur Utama
       dan Chief                                                                         Akta tanggal 14                     AHU-AH.01.03-0289910,
       Executive Officer                                           16 Mei 2019           Juni 2019 No. 17                    tanggal 25 Juni 2019
                                    Anindya N. Bakrie
       President Director                                          May 16, 2019          Deed dated June                     AHU-AH.01.03-0289910,
       and Chief                                                                         14, 2019 No. 17                     dated June 25, 2019
       Executive Officer
       Wakil Direktur Utama                                                              Akta tanggal 17                     AHU-AH.01.03-0206828,
       dan Co-CEO                                                  27 April 2018         Mei 2018 No.79                      tanggal 21 Mei 2018
                            A. Ardiansyah Bakrie
       Vice President                                              April 27, 2018        Deed dated May                      AHU-AH.01.03-0206828,
       Director and Co-CEO                                                               17, 2018 No.79                      dated May 21, 2018
       Direktur dan Chief                                                                Akta tanggal 14                     AHU-AH.01.03-0289910,
       Financial Officer            Roy Hendrajanto               16 Mei 2019            Juni 2019 No. 17                    tanggal 25 Juni 2019
       Director and Chief           M. Sakti                      May 16, 2019           Deed dated June                     AHU-AH.01.03-0289910,
       Financial Officer                                                                 14, 2019 No. 17                     dated June 25, 2019
       Direktur dan Chief                                                                Akta tanggal 9 Juli                 AHU-49901.AH.01.02.Tahun
       Legal Officer                                              26 Juni 2008           2008 No. 15                         2008, tanggal 11 Agustus 2008
                                    R.A Sri Dharmayanti
       Director and Chief                                         June 26, 2008          Deed dated July                     AHU-49901.AH.01.02.Year
       Legal Officer                                                                     9, 2008 No. 15                      2008, dated August 11, 2008
       Direktur dan Chief                                                                Akta tanggal 16                     AHU-0163098.AH.01.11 Tahun
       Investment Officer                                         21 Juli 2022           Agustus 2022 No. 66                 2022, tanggal 19 Agustus 2022
                                    Kartini Sally
       Director and Chief                                         July 21, 2022          Deed dated August                   AHU-0163098.AH.01.11 Year
       Investment Officer                                                                16, 2022 No.66                      2022, dated August 19, 2022




252
                      Profil Perusahaan               Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile               Main Highlights               Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                            & the Board of Directors
Page 255
                                                                                                                   FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENDELEGASIAN WEWENANG                                                              DELEGATION OF AUTHORITY
Seorang anggota Direksi dapat mendelegasikan                                        A member of the Board of Directors may delegate
wewenangnya kepada anggota Direksi lainnya                                          his/her authority to another member of the Board of
dengan membuat kuasa tertulis yang diberikan                                        Directors by issuing a written proxy made specifically
khusus untuk keperluan tersebut dengan                                              for the occasion with adherence to the Board Manual.
tetap berpedoman kepada Board Manual.
                                                                                    During 2025 there was no delegation of
Selama tahun 2025 tidak terdapat pendelegasian                                      authority among Board of Directors members to
wewenang antar anggota Direksi untuk menghadiri                                     attend meetings and/or to make decisions.
rapat dan/atau mengambil keputusan.
                                                                                    CONCURRENT POSITION OF MEMBERS
RANGKAP JABATAN ANGGOTA DIREKSI                                                     OF THE BOARD OF COMMISSIONERS
Peraturan Otoritas Jasa Keuangan Nomor 33/                                          The Regulation of Financial Services Authority
POJK.04/2014 tentang Direksi dan Dewan Komisaris                                    Number 33/POJK.04/2014 concerning the Board of
Emiten atau Perusahaan Publik, menerangkan bahwa                                    Directors and the Board of Commissioners of Issuers
Anggota Direksi dapat merangkap jabatan sebagai:                                    or Listed Companies, stipulated that Members of the
                                                                                    Board of Directors can hold concurrent position as:
1.    anggota Direksi paling banyak pada 1 (satu)
      Emiten atau Perusahaan Publik lain;                                           1.     member of the Board of Directors at maximum
2.    anggota Dewan Komisaris paling banyak pada 3                                         1 (one) other Issuers or Public Companies;
      (tiga) Emiten atau Perusahaan Publik lain; dan/atau                           2.     member of the Board of Commissioners
3.    anggota komite paling banyak pada 5 (lima)                                           at maximum 3 (three) other Issuers
      komite di Emiten atau Perusahaan Publik di                                           or Public Companies; and/or
      mana yang bersangkutan juga menjabat sebagai                                  3.     member of committee at maximum 5 (five)
      anggota Direksi atau anggota Dewan Komisaris.                                        committees in Issuers or Public Companies
                                                                                           in which the aforementioned also holds
Keterangan rangkap jabatan Direksi selama                                                  the position as member of Board of
tahun 2025 dijelaskan sebagai berikut:                                                     Directors or Board of Commissioners.

                                                                                    The following are the Board of Directors’
                                                                                    description on concurrent position in 2025:




               NAMA                                             PERUSAHAAN                                                  JABATAN
                NAME                                             COMPANIES                                                  POSITION

                                   PT Bakrie Sumatera Plantations Tbk                                     Komisaris
                                                                                                          Commissioner
                                   PT Visi Media Asia Tbk                                                 Direktur Utama
 Anindya N. Bakrie
                                                                                                          President Director
                                   PT VKTR Teknologi Mobilitas Tbk                                        Komisaris Utama
                                                                                                          President Commisioner
                                                                                                          Komisaris Utama
 A. Ardiansyah Bakrie              PT Intermedia Capital Tbk
                                                                                                          President Commissioner
 Roy Hendrajanto M. Sakti          -                                                                      -
                                                                                                          Direktur
 R.A Sri Dharmayanti               PT Bumi Resources Tbk
                                                                                                          Director
 Kartini Sally                     -                                                                      -




                                                                                                                                                    253
 Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan           Tanggung Jawab Sosial         Informasi Tambahan          Laporan Keuangan
    Human Capital Management           Tata Kelola Perusahaan            dan Lingkungan            Additional Information        Financial Report
                                       Corporate Governance          Social and Environmental
                                       Implementation Report              Responsibility
Page 256
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      KEPEMILIKAN SAHAM ANGGOTA DIREKSI                                        SHARES OWNERSHIP OF MEMBERS
      Perusahaan juga mewajibkan anggota Direksi
                                                                               OF THE BOARD OF DIRECTORS
      untuk mengungkapkan kepemilikan saham baik                               The Company also requests that members of
      kepemilikan saham pada Perusahaan maupun                                 the Board of Directors shall disclose the shares
      pada perusahaan lain, yang berkedudukan di                               ownership both in the Company as well as other
      dalam dan di luar negeri dalam suatu laporan                             companies, domiciled both in Indonesia and overseas,
      yang harus diperbaharui setiap tahunnya.                                 in which report must be renewed annually.

      Kepemilikan anggota Direksi atas saham Perusahaan                        The following are the Board of Directors members
      pada 31 Desember 2025 adalah sebagai berikut:                            ownership of Company shares per December 31, 2025:

                                                                                     KEPEMILIKAN                            PERSENTASE
                  NAMA                                JABATAN
                   NAME                               POSITION
                                                                                    SAHAM (LEMBAR)                         KEPEMILIKAN (%)
                                                                            SHARES OWNERSHIP (SHARES)                  OWNERSHIP PERCENTAGE (%)

                                           Direktur Utama
       Anindya N. Bakrie                                                                                           0                                      0%
                                           President Director
                                           Wakil Direktur Utama
       A. Ardiansyah Bakrie                                                                                        0                                      0%
                                           Vice President Director
                                           Direktur
       Roy Hendrajanto M. Sakti                                                                                    0                                      0%
                                           Director
                                           Direktur
       R.A Sri Dharmayanti                                                                              13.223.000                                    0,01%
                                           Director
                                           Direktur
       Kartini Sally                                                                                               0                                      0%
                                           Director




      PROGRAM PENGENALAN UNTUK DIREKSI                                         INDUCTION PROGRAM FOR
      Keberadaan Program Pengenalan sangat penting                             THE BOARD OF DIRECTORS
      untuk dilaksanakan mengingat perbedaan latar                             Induction Program implementation is vital considering
      belakang Anggota Direksi. Program Pengenalan                             the variety of backgrounds of Board of Directors
      yang diberikan dapat berupa presentasi, pertemuan,                       members. Induction Program can be carried out
      atau kunjungan ke fasilitas Perusahaan. Program                          in the form of presentation, meeting, or visit to
      Pengenalan dapat juga berupa program-program                             Company facilities. The Induction Program can
      lain yang disesuaikan dengan kebutuhan                                   also be in the form of other programs deemed
      Perusahaan. Prosedur pelaksanaan Program                                 necessary by the Company. The Induction
      Pengenalan meliputi hal-hal sebagai berikut:                             Program procedures cover the following matters:

      1.   Program Pengenalan mengenai Perusahaan                              1.      Induction Program about the Company
           wajib diberikan kepada Anggota Direksi                                      must be presented to Board of Directors
           yang baru pertama kali menjabat                                             members in their first time of serving
           sebagai Direksi di Perusahaan.                                              as Company Board of Directors.
      2.   Direktur Utama bertanggung jawab atas                               2.      The President Director holds the responsibility
           pelaksanaan Program Pengenalan. Jika                                        of Induction Program implementation. If
           Direktur Utama berhalangan atau termasuk                                    the President Director is absent or he/
           anggota Direksi yang harus mengikuti                                        she is a participant of the Induction
           Program Pengenalan, maka tanggung                                           Program, the responsibility is held by other
           jawab pelaksanaan Program Pengenalan                                        members of the Board of Directors.
           berada pada anggota Direksi lainnya.                                3.      The Induction Program topic includes introductory
      3.   Materi yang diberikan pada Program Pengenalan                               to Company’s business activities, financial and
           meliputi gambaran mengenai kegiatan bisnis                                  operational performance, short term and long
           Perusahaan, kinerja keuangan dan operasi,                                   term work plan, Good Corporate Governance
           rencana usaha jangka pendek dan jangka                                      principles, authorities that are permitted to
           panjang, prinsip-prinsip Good Corporate                                     be delegated, internal and external audit,
           Governance, kewenangan yang didelegasikan,                                  Internal Control System, the Board of Directors
           audit internal dan eksternal, Sistem Pengendalian                           Supporting Functions, duties and responsibilities



254
                       Profil Perusahaan              Ikhtisar Utama       Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                       Corporate Profile              Main Highlights     Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 257
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       Internal, Fungsi Penunjang Direksi, tugas                                      of the Board of Commissioners and Board
       dan tanggung jawab Dewan Komisaris dan                                         of Directors, and other strategic issues.
       Direksi, dan hal-hal strategis lainnya.
                                                                               In 2025, the induction program was not carried out
Pada tahun 2025 program pengenalan tidak                                       because there are no new members of the Board
diadakan karena tidak ada anggota Direksi yang                                 of Directors joining PT Bakrie & Brothers Tbk as
baru bergabung dalam PT Bakrie & Brothers                                      members of the Company’s Board of Directors.
Tbk sebagai anggota Direksi Perusahaan.
                                                                               THE BOARD OF DIRECTORS
PROGRAM PENINGKATAN                                                            COMPETENCE DEVELOPMENT PROGRAM
KOMPETENSI DIREKSI
                                                                               The Board of Directors has continuous education
Direksi mendapatkan pendidikan berkelanjutan yang                              which is combined in self-study and participation
dikombinasikan dalam self-study dan keikutsertaan                              in special education, training, workshops, seminars
pada pendidikan khusus, pelatihan, workshop,                                   and conferences that are useful in improving
seminar ataupun konferensi yang bermanfaat                                     Board of Directors’ function effectiveness.
dalam meningkatkan efektivitas fungsi Direksi.
                                                                               In 2025 the Board of Directors members attended
Selama tahun 2025 anggota Direksi mengikuti                                    several development and training activities held
beberapa kegiatan pelatihan dan pengembangan                                   by the Company as well as external parties,
yang diadakan oleh pihak internal dan eksternal                                including the topics that related with the recent
Perusahaan, termasuk topik-topik yang berkaitan                                and latest development in ESG - Environmental,
dengan perkembangan terkini berbagai isu ESG -                                 Social, and Governance. [SEOJK E.2]
Environmental Social and Governance. [SEOJK E.2]
                                                                               BOARD OF DIRECTORS MEETINGS
RAPAT DIREKSI
                                                                               The Board of Directors holds the Board of
Direksi menyelenggarakan rapat Direksi, atau                                   Directors’ meeting, or attends the meeting held
menghadiri rapat yang diselenggarakan Komite di                                by the Committees under the Board of Directors,
bawah Direksi, atau menghadiri rapat bersama Dewan                             or attends the joint meeting with the Board of
Komisaris dan organ-organ perusahaan yang lain.                                Commissioners and other company’s organs.

KEHADIRAN DIREKSI DALAM                                                        DIRECTORS ATTENDANCE IN BOARD
RAPAT INTERNAL DIREKSI                                                         OF DIRECTORS INTERNAL MEETING
Anggaran Dasar Perseroan mewajibkan Direksi                                    The Company’s Articles of Association stipulates
mengadakan rapat internal sedikitnya 12 (dua                                   the Board of Directors to hold an internal
belas) kali dalam setahun. Selama tahun                                        meeting at least 12 (twelve) times per year. The
2025, Direksi mengadakan rapat sebanyak                                        Board of Directors holds 14 (fourteen) meetings
14 (empat belas) kali, dengan perincian:                                       during 2025, with the following details:


                                                                                                                              DIREKSI
                    TANGGAL                                                                                                    BOD
 NO                                                             AGENDA
                         DATE
                                                                                                               ANB      AAB     RH          YS      KS

                                       Presentasi Laporan Keuangan Tahunan
         24 Maret 2025                 BNBR per 31 Desember 2024
   1                                                                                                              1      1        1          1      1
         March 24, 2025                Presentation of BNBR Annual Financial
                                       Report per December 31, 2024
                                       Presentasi Laporan Keuangan Triwulan
         28 April 2025                 1 BNBR per 31 Maret 2025
  2                                                                                                               1      1        1          1      1
         April 28, 2025                Presentation of BNBR First Quarter
                                       Financial Report per March 31, 2025
         23 Juni 2025                  Rapat Persiapan RUPS Tahunan BNBR
  3                                                                                                               1      1        1          1      1
         June 23, 2025                 Preparation Meeting for BNBR Annual GMS
         30 Juni 2025                  Pembahasan Situasi Terkini Unit-unit Usaha BNBR
  4                                                                                                               1      1        1          1      1
         June 30, 2025                 Discussion on Latest Update of BNBR Business Units




                                                                                                                                                         255
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan              Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information            Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 258
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                                   DIREKSI
                          TANGGAL                                                                                                                     BOD
       NO                                                                     AGENDA
                              DATE
                                                                                                                               ANB       AAB           RH         YS          KS

                                                 Presentasi Laporan Keuangan Tengah
               28 Juli 2025                      Tahun BNBR per 30 Juni 2025
        5                                                                                                                       1             1         1           1          1
               July 28, 2025                     Presentation of BNBR Mid-Year Financial
                                                 Report per June 30, 2025
                                                 Rapat Direksi dan update Unit Usaha BNBR
               24 Agustus 2025
        6                                        Board of Directors Meetings and                                                1             1         1           1          1
               August 24, 2025
                                                 update on BNBR Business Units
               1 September 2025                  Rapat Persiapan RUPS Luar Biasa BNBR
        7                                                                                                                       1             1         1           1          1
               September 1, 2025                 Preparation Meeting for BNBR Extraordinary GMS
                                                 Pelaksanaan RUPS Luar Biasa BNBR serta
                                                 Rapat Direksi dan update Unit Usaha BNBR
               10 September 2025
        8                                        Execution of BNBR Extraordinary GMS as                                         1             1         1           1          1
               September 10, 2025
                                                 well as Board of Directors Meetings and
                                                 update on BNBR Business Units
                                                 Presentasi Laporan Keuangan Triwulan
               17 November 2025                  3 BNBR per 30 September 2025
        9                                                                                                                       1             1         1           1          1
               November 17, 2025                 Presentation of BNBR Third Quarter Financial
                                                 Report per September 30, 2025
               24 November 2025                  Pembahasan situasi terkini Unit-unit Usaha BNBR
        10                                                                                                                      1             1         1           1          1
               November 24, 2025                 Discussion on latest situation of BNBR Business Units
               28 November 2025                  Penandatanganan Perjanjian Jual Beli Saham CCT
        11                                                                                                                      1             1         1           1          1
               November 28, 2025                 Signing of Sales Purchase Agreement of CCT Shares
               5 Desember 2025                   Pembahasan situasi terkini Unit-unit Usaha BNBR
        12                                                                                                                      1             1         1           1          1
               December 5, 2025                  Discussion on latest situation of BNBR Business Units
               16 Desember 2025
        13                                       BNBR Strategic Briefing 2026                                                   1             1         1           1          1
               December 16, 2025
               17 Desember 2025                  Rapat Persiapan Paparan Publik Insidentil BNBR
        14                                                                                                                      1             1         1           1          1
               December 17, 2025                 Preparation Meeting for BNBR Incidental Public Expose
       Total                                                                                                                    14        14           14         14         14
       Persentase Kehadiran
                                                                                                                               100%     100%         100%       100%       100%
       Attendance Percentage
       Keterangan | Description:
       ANB          : Anindya Novyan Bakrie
       AAB          : A. Ardiansyah Bakrie                  - : Belum / sudah tidak menjabat      0 : Tidak hadir              1 : Hadir
       RH           : Roy Hendrajanto M. Sakti              - : Not yet / no longer served        0 : Did not attend           1 : Attended
       YS           : R.A. Sri Dharmayanti
       KS           : Kartini Sally




      KEHADIRAN DIREKTUR DALAM                                                                 DIRECTORS ATTENDANCE IN
      RAPAT GABUNGAN DEWAN                                                                     BOC-BOD JOINT MEETING
      KOMISARIS - DIREKSI                                                                      During 2025, the Board of Commissioners and
      Selama tahun 2025, Dewan Komisaris dan Direksi                                           Board of Directors held 10 (ten) Joint Meetings, with
      mengadakan 10 (sepuluh) kali Rapat Gabungan Dewan                                        detailed agenda and attendance as described in
      Komisaris dan Direksi, dengan rincian agenda dan                                         this Integrated Annual Report on page 243-244.
      kehadiran sebagaimana disajikan pada Laporan
      Tahunan Terintegrasi ini di halaman 243-244.                                             Percentage of Directors’ attendance in the
                                                                                               Board of Commissioners and Directors
      Persentase kehadiran Direktur dalam Rapat Gabungan                                       Joint Meetings are as follow:
      Dewan Komisaris dan Direksi adalah sebagai berikut:




256
                          Profil Perusahaan            Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                          Corporate Profile            Main Highlights                Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                              & the Board of Directors
Page 259
                                                                                                                                  FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                     JUMLAH RAPAT                                                                          PERSENTASE KEHADIRAN
                   NAMA                             DALAM SETAHUN                                 JUMLAH KEHADIRAN                             DALAM RAPAT
                   NAME                             TOTAL OF MEETINGS                                    ATTENDANCE                             PERCENTAGE OF
                                                      HELD IN A YEAR                                                                        ATTENDANCE IN MEETING

 Anindya N. Bakrie                                                10                                         10                                      100%

 A. Ardiansyah Bakrie                                             10                                         10                                      100%

 Roy Hendrajanto M. Sakti                                         10                                         10                                      100%

 R.A Sri Dharmayanti                                              10                                         10                                      100%

 Kartini Sally                                                    10                                         10                                      100%



PENILAIAN KINERJA DIREKSI                                                                    BOARD OF DIRECTORS
Proses penilaian kinerja Direksi dilakukan oleh
                                                                                             PERFORMANCE ASSESSMENT
Komite Nominasi dan Remunerasi berlandaskan pada                                             The performance assessment process of Board
Bakrie Performance Contract yang mencakup:                                                   of Directors is carried out by the Nomination
                                                                                             and Remuneration Committee based on the
1.        Performance Planning                                                               Bakrie Performance Contract which includes:
          Kegiatan awal tahun yang merupakan
          bagian dari performance management,                                                1.     Performance Planning
          diimplementasikan sebagai turunan dari                                                    Beginning-of-year activity which is a part of
          rencana strategi bisnis tahunan.                                                          performance management, implemented as a
2.        Performance Review                                                                        derivative of annual business strategy plan.
          Proses penelaahan kinerja setiap anggota Direksi                                   2.     Performance Review
          Perseroan yang dilakukan selama 1 (satu) tahun.                                           The process of reviewing the performance
3.        Performance Evaluation                                                                    of each member of the Company's
          Proses penilaian kinerja setiap anggota Direksi                                           Board of Directors for 1 (one) year.
          Perseroan yang didasarkan pada kajian                                              3.     Performance Evaluation
          kesesuaian performance planning dengan strategi                                           The process of evaluating the performance
          perusahaan dan evaluasi hasil kinerja 6 (enam)                                            of each member of the Company’s BOD
          bulan untuk mencapai hasil yang maksimal.                                                 which is based on review of suitability
                                                                                                    between performance planning with company
Penilaian Kinerja masing-masing Direktur dinilai                                                    strategy and 6 (six) months performance
secara individual berdasarkan pencapaian Indikator                                                  result review to achieve maximum results.
Penilaian Kinerja/Key Performance Indicator (KPI)
yang disetujui pada awal setiap tahun saat proses                                            Performance Assessment of every Director is done
Performance Planning. Sebagai ilustrasi, parameter                                           individually based on achievement of Key Performance
penilaian kinerja Direksi dalam Perspektif Pemegang                                          Indicator which has been agreed at the beginning of
Saham terlihat pada tabel berikut, dan parameter ini                                         every year during the Performance Planning process.
juga diterapkan kepada penilaian kinerja Direksi unit-                                       As an illustration, parameters for Board of Director
unit usaha BNBR yang berstatus Perusahaan Induk.                                             performance assessment in Owner / Shareholders
                                                                                             Point of View are shown in the following table,
                                                                   BOBOT                     these parameters are also applied in performance
     NO                            KPI
                                                                   WEIGHT                    assessment of Board of Directors of BNBR business
            Integritas                                                                       units which have the status of Parent Company.
     1.                                                                34%
            Integrity
            Kepemimpinan
     2.                                                                33%
            Leadership
            Sistem Pelaporan dan Kontrol
     3.                                                                33%
            Reporting and Control System

                             Total                                     100%




                                                                                                                                                                      257
 Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan                  Tanggung Jawab Sosial               Informasi Tambahan             Laporan Keuangan
    Human Capital Management             Tata Kelola Perusahaan                   dan Lingkungan                  Additional Information           Financial Report
                                         Corporate Governance                 Social and Environmental
                                         Implementation Report                     Responsibility
Page 260
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      REMUNERASI DIREKSI                                                       THE BOARD OF DIRECTORS
      Perusahaan mengatur penetapan remunerasi
                                                                               REMUNERATION
      Direksi pada tahun 2025 sebagai berikut:                                 The Company regulates the remuneration stipulations
                                                                               of the Board of Directors in 2025, as follows:


                               JABATAN
                                                                                 2025                                    2024
                                POSITION

       Direksi
                                                                                    Rp 24.452.021.288                      Rp 23.524.286.569
       Board of Directors



      TUNJANGAN DAN FASILITAS DIREKSI                                          THE BOARD OF DIRECTORS
      Perusahaan mengatur penetapan tunjangan dan                              ALLOWANCES AND FACILITIES
      fasilitas Direksi pada tahun 2025 sebagai berikut:                       The Company regulates the allowances
                                                                               and facilities stipulations of the Board
                                                                               of Directors in 2025, as follows:

                  TUNJANGAN & FASILITAS                                          SELURUH ANGGOTA KOMISARIS
        NO
                    ALLOWANCES & FACILITIES                                              BOARD OF COMMISSIONER

              Tunjangan Hari Raya                       Dibayarkan sebesar 1 (satu) bulan gaji.
         1
              Religious Allowance                       Paid for 1 (one) month salary.

              Tunjangan Kendaraan                       Sesuai dengan kebijakan Perusahaan yang berlaku.
         2
              Vehicles Allowance                        Conform to prevailing Company policy.

              Tunjangan Komunikasi                      Sesuai dengan kebijakan Perusahaan yang berlaku.
         3
              Communication Allowance                   Conform to prevailing Company policy.

              Fasilitas Kesehatan                       Dibayarkan sebesar 85% dari penggunaan.
         4
              Health Facility                           Paid as much as 85% from total expense.

              Fasilitas Transportasi                    Sesuai dengan kebijakan Perusahaan yang berlaku.
         5
              Transportation Facility                   Conform to prevailing Company policy.
                                                        Sesuai dengan UU RI No. 40 tahun 2004 tentang Sistem Jaminan Sosial Nasional
              BPJS Ketenagakerjaan
                                                        dan UU RI No. 24 tahun 2011 tentang Badan Penyelenggara Jaminan Sosial.
         6    dan Kesehatan
                                                        Conform to UU RI No.40 year 2004 concerning National Social Security System
              BPJS Worker and Health
                                                        and UU RI No.24 year 2011 concerning Social Security Administrative Body.
              Penghargaan Masa Kerja                    Penghargaan diberikan untuk setiap kelipatan masa kerja 5 tahun.
         7
              Tenure Appreciations                      Reward is given for every 5 years of job tenure.

              Tunjangan Dinas Luar Kota                 Sesuai dengan kebijakan Perusahaan yang berlaku.
         8
              Out of Town Duty Allowance                Conform to prevailing Company policy.

              Keanggotaan Klub Eksekutif                Sesuai dengan kebijakan Perusahaan yang berlaku.
         9
              Executive Club Membership                 Conform to prevailing Company policy.

              Tunjangan Hari Cuti                       Dibayarkan sebesar upah 1 (satu) bulan, diberikan setelah 12 bulan bekerja.
        10
              Leave Days Allowance                      Paid as much as 1 (one) month salary after 12 months of tenure.

              Keanggotaan Klub Eksekutif                Sesuai dengan kebijakan Perusahaan yang berlaku.
         11
              Executive Club Membership                 Conform to prevailing Company policy.

              Tunjangan Hari Cuti                       Dibayarkan sebesar upah 1 (satu) bulan, diberikan setelah 12 bulan bekerja.
        12
              Leave Days Allowance                      Paid as much as 1 (one) month salary after 12 months of tenure.




258
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 261
                                                                                                                      FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




HUBUNGAN AFILIASI DEWAN
KOMISARIS DAN DIREKSI
AFFILIATED RELATIONS OF THE BOARD OF
COMMISSIONERS AND DIRECTORS [GRI 2-15]

Dewan Komisaris dan Direksi BNBR tidak merangkap                                      BNBR’s Board of Commissioners and Directors
jabatan sebagai anggota Dewan Komisaris dan                                           do not hold concurrent positions as members of
anggota Direksi pada Pemegang Saham Pengendali,                                       the Board of Commissioners and Directors of the
dan tidak saling memiliki hubungan keuangan dengan                                    Controlling Shareholders, and do not have financial
sesama anggota Direksi dan/atau anggota Dewan                                         relations with members of the Directors and or
Komisaris dan/atau anggota Pemegang Saham                                             Board of Commissioners and or the Controlling
Pengendali selain dari kepemilikan saham BNBR.                                        Shareholders other than ownership of BNBR shares.

Dengan status yang bebas tersebut, Direksi                                            With this independent status, BNBR’s Board of
BNBR senantiasa bertindak independen, dalam                                           Directors strives to act independently, in which it does
arti tidak mempunyai benturan kepentingan                                             not possess any conflicts of interest that may disrupt
yang dapat mengganggu kemampuannya untuk                                              its capabilities to implement duties independently
melaksanakan tugas secara mandiri dan kritis,                                         and critically, both in the relations between the
baik dalam hubungan satu sama lain maupun                                             Board or towards the Board of Commissioners.
hubungan terhadap Dewan Komisaris.


                                        HUBUNGAN KELUARGA DENGAN                                          HUBUNGAN KEUANGAN DENGAN
                                                  FAMILIAL RELATIONS WITH                                          FINANCIAL RELATIONS WITH

    DEWAN KOMISARIS                                                            PEMEGANG                                                             PEMEGANG
                                   DEWAN                                                             DEWAN
       & DIREKSI                                             DIREKSI             SAHAM                                          DIREKSI               SAHAM
                                  KOMISARIS                                                         KOMISARIS
 BOARD OF COMMISSIONERS             BOARD OF                 DIRECTORS        PENGENDALI              BOARD OF                  DIRECTORS          PENGENDALI
                                  COMMISSIONERS                                 CONTROLING          COMMISSIONERS                                    CONTROLING
       & DIRECTORS                                                             SHAREHOLDERS                                                         SHAREHOLDERS

                                  YA         TIDAK          YA     TIDAK        YA         TIDAK    YA         TIDAK           YA     TIDAK          YA         TIDAK
                                  YES         NO            YES     NO          YES         NO      YES         NO             YES     NO            YES         NO

Armansyah Yamin                     -           √           √        -           √              -     -           √             -      √               -         √
Raniwati                            -           √            -      √             -             √     -           √             -      √               -         √
Syailendra S. Bakrie               √             -          √        -           √              -     -           √             -      √               -         √
Adika Aryasthana Bakrie            √             -          √        -           √              -     -           √             -      √               -         √
Adrian T.P. Panggabean              -           √            -      √             -             √     -           √             -      √               -         √
Anindya N. Bakrie                  √             -          √        -           √              -     -           √             -      √               -         √
A. Ardiansyah Bakrie               √             -          √        -           √              -     -           √             -      √               -         √
Roy Hendrajanto M. Sakti           √             -          √        -           √              -     -           √             -      √               -         √
R.A Sri Dharmayanti                 -           √            -      √             -             √     -           √             -      √               -         √
Kartini Sally                       -           √            -      √             -             √     -           √             -      √               -         √




                                                                                                                                                                        259
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan               Tanggung Jawab Sosial            Informasi Tambahan                   Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan                dan Lingkungan               Additional Information                 Financial Report
                                   Corporate Governance              Social and Environmental
                                   Implementation Report                  Responsibility
Page 262
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      KEBIJAKAN KEBERAGAMAN KOMPOSISI
      DEWAN KOMISARIS DAN DIREKSI
      DIVERSIFICATION POLICY ON THE BOARD OF
      COMMISSIONERS AND DIRECTORS COMPOSITION
      Perusahaan membuka peluang dan kesempatan bagi                           The Company presents the opportunity and
      insan Bakrie terbaik dan terpilih untuk memegang                         chance for the best and selected Bakrie people to
      jabatan dan wewenang sebagai Direktur maupun                             serve the position and authority as the Director, or
      Komisaris, dengan tidak membedakan usia dan jenis                        Commissioner, with equality in age and gender, as
      kelamin, maupun latar belakang pendidikan. Namun                         well as educational background. The Company, yet,
      Perusahaan akan mempertimbangkan dengan                                  shall provides firm consideration on the candidates
      seksama latar belakang pengalaman berkarya                               experience background and milestones. [SEOJK F18]
      dan rekam jejak dari kandidat. [SEOJK F18]
                                                                               All BNBR’s Board of Directors and Commissioners
      Semua calon Direksi dan Komisaris BNBR harus                             shall conduct and pass the Fit and Proper test,
      melaksanakan dan dinyatakan lulus Fit and                                both internally as well as by the Regulations from
      Proper Test baik dari tahapan internal maupun                            the relevant Regulators/Institutions. [GRI 2-10]
      yang diharuskan oleh Peraturan Perundangan
      dari Badan/Regulator terkait. [GRI 2-10]                                 The following are the diversity in BNBR’s Board of
                                                                               Commissioners and Directors composition in 2025..
      Berikut adalah keberagaman komposisi Dewan
      Komisaris dan Direksi BNBR Tahun 2025.




260
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 263
                                                                                                              FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KEB ER AGAMAN B ERDA SARK AN USIA | DIVERSITY BASED ON AGE [SEOJK F18] [GRI 405-1]
                                         30 – 40 TAHUN                41 – 50 TAHUN             51 – 60 TAHUN                     60 TAHUN<
                                        30 – 40 YEARS OLD            41 – 50 YEARS OLD         51 – 60 YEARS OLD                 60 YEARS OLD<

Dewan Komisaris
                                                     1                            1                          -                             3
Board of Commissioners
Direksi
                                                     -                            1                         2                             2
Board of Directors


KEB ER AGAMAN B ERDA SARK AN J EN IS KEL AM I N | DIVERSITY BASED ON GENDER [SEOJ K F1 8] [G RI 405 -1]
                                                            PRIA                                                       WANITA
                                                            MALE                                                       FEMALE

Dewan Komisaris
                                                              4                                                          1
Board of Commissioners
Direksi
                                                              3                                                          2
Board of Directors


KEB ER AGAMAN B ERDA SARK AN PENGAL AMAN KERJA DENGAN
JABATAN SETAR A DI REKSI DAN ATAU KOM ISARIS
DIVERSITY BASED ON EXPERIENCE WITH EQUAL POSITION OF DIRECTORS AND OR COMMISSIONERS
                                               5– 10 TH                    11 – 15 TH               16 – 20 TH                        >21 TH
                                             5 – 10 YEARS                 11 – 15 YEARS            16 – 20 YEARS                    > 20 YEARS

Dewan Komisaris
                                                      -                            1                         2                             2
Board of Commissioners
Direksi
                                                      -                           2                          1                             2
Board of Directors


KEB ER AGAMAN B ERDA SARK AN PEN DI DI K AN | DIVERSITY BASED ON EDUCATION [SEOJK F18] [GRI 405-1]
                                                                                                    GELAR                         ANGGOTA
                                              SARJANA                PASCA SARJANA
                                              GRADUATES               POST GRADUATES
                                                                                                 KEHORMATAN                     KEHORMATAN
                                                                                               DOCTORAL DEGREE               HONORARY MEMBER

Dewan Komisaris
                                                     3                            1                          1                             -
Board of Commissioners
Direksi
                                                      -                           4                          1                             -
Board of Directors




FUNGSI ORGAN PENDUKUNG
DEWAN KOMISARIS
FUNCTIONS SUPPORTING THE BOARDS OF COMMISSIONERS
SEKRETARIS DEWAN KOMISARIS                                                       SECRETARY TO THE BOARD
Sekretaris Dewan Komisaris diangkat oleh
                                                                                 OF COMMISSIONERS
dan bertanggung jawab kepada Dewan                                               Secretary to the Board of Commissioners is appointed
Komisaris. Tanggung jawab Sekretaris Dewan                                       by and responsible to the Board of Commissioners.
Komisaris antara lain mengatur administrasi dan                                  The responsibilities of Secretary to the BOC are to
pelaksanaan tata kelola yang baik dan benar                                      manage the administration and the implementation
dalam rangka membantu Dewan Komisaris dalam                                      of Good Corporate Governance in assisting the
melaksanakan fungsi pengawasan yang efektif.                                     BOC to conduct an effective supervision function.

Dewan Komisaris menunjuk Arief Dhani sebagai                                     The Board of Commissioners appointed Arief Dhani
Sekretaris Dewan Komisaris berdasarkan                                           as Secretary to the Board of Commissioners as stated
SK Dewan Komisaris No. 22 / SK-DEKOM/                                            in the Decision Letter of Board of Commissioners No.
BNBR/VIII/2019 tanggal 8 Agustus 2019.                                           22/SK-DEKOM/BNBR/VIII/2019 dated August 8, 2019.



                                                                                                                                                    261
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan            Tanggung Jawab Sosial       Informasi Tambahan               Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan             dan Lingkungan          Additional Information             Financial Report
                                   Corporate Governance           Social and Environmental
                                   Implementation Report               Responsibility
Page 264
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                ARIEF A. DHANI, SE, MM, CPA, CA
                SEKRETARIS DEWAN KOMISARIS
                SECRETARY TO THE BOARD OF COMMISSIONERS



                Arief A. Dhani, Warga Negara Indonesia,
                lahir pada tahun 1971. Memulai karir
                sebagai auditor di Kantor Akuntan
                Publik Drs Hadi Sutanto & Rekan /
                PricewaterhouseCoopers. Kemudian
                sebagai Partner di Kantor Akuntan Publik
                RSM Indonesia, dan kemudian Partner
                pada Kantor Akuntan Publik Arman Dhani
                & Rekan. Pernah menjadi pengajar di
                Fakultas Ekonomi Universitas Indonesia.
                Saat ini, selain sebagai Akuntan Publik,
                juga menjadi anggota komite audit di
                PT Bakrie & Brothers Tbk.
                Memperoleh gelar Sarjana Ekonomi
                jurusan Akuntansi dari Fakultas
                Ekonomi Universitas Indonesia
                dan gelar Magister Manajemen
                di bidang keuangan dari
                Universitas Pelita Harapan.


                Arief A. Dhani, an Indonesian,
                born in 1971. Began his
                career as an auditor in
                Public Accounting Firm Drs
                Hadi Sutanto & Partners /
                PricewaterhouseCoopers.
                He then served as Partner in
                Public Accounting Firm
                RSM AAJ Associates, and
                then Partner in the Public
                Accounting Firm Arman Dhani
                & Partners. He was a lecturer
                in the Economy Faculty of
                the University of Indonesia.
                Currently, other than being
                a Public Accountant, he also
                serves as audit committee
                in PT Bakrie & Brothers Tbk.
                He earned an Economics
                degree majoring in
                Accounting from the
                University of Indonesia and
                Master of Management
                degree in finance from the
                Pelita Harapan University.




262
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 265
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Program Peningkatan Kompetensi                                                 Competence Development Program for the
Sekretaris Dewan Komisaris                                                     Secretary to the Board of Commissioners
Sekretaris Dewan Komisaris mendapatkan pendidikan                              The Secretary to the Board of Commissioners
berkelanjutan yang dikombinasikan dalam self-                                  has continuous education which is combined in
study dan keikutsertaan pada pendidikan khusus,                                self-study and participation in special education,
pelatihan, workshop, seminar ataupun konferensi yang                           training, workshops, seminars and conferences
bermanfaat dalam meningkatkan efektivitas fungsinya.                           that are useful in its function effectiveness.

KOMITE PENUNJANG DEWAN KOMISARIS                                               THE BOARD OF COMMISSIONERS
Dalam melaksanakan fungsi pengawasan
                                                                               SUPPORTING COMMITTEES
pengelolaan perusahaan, Dewan Komisaris                                        In implementing its supervisory functions on the
membentuk komite-komite penunjang yang                                         company’s management, the Board of Commissioners
diketuai oleh salah satu Komisaris Independen.                                 establishes supporting committees chaired by
                                                                               one of the Independent Commissioners.
Komite Audit
Komite Audit merupakan suatu komite yang dibentuk                              Audit Committee
dan bertanggung jawab kepada Dewan Komisaris                                   The Audit Committee is established by and
dan bertugas membantu Dewan Komisaris dalam                                    responsible to the Board of Commissioners.
melakukan fungsi pengawasan atas hal-hal yang                                  The Committee’s duties are to assist the Board
terkait dengan informasi keuangan, pengendalian                                of Commissioners in conducting supervisory
internal, pengelolaan risiko serta kepatuhan                                   functions on matters pertaining to the financial
terhadap peraturan perundangan yang berlaku.                                   information, internal control, risk management and
                                                                               compliance towards the applicable legislations.
Dalam menjalankan tugasnya Komite Audit
berpedoman pada Piagam Komite Audit (Audit                                     The company’s Audit Charter and OJK regulation
Charter) perusahaan dan peraturan OJK no.55/                                   number 55/POJK.04/2015 concerning the
POJK.04/2015 tentang Pembentukan dan                                           Establishment and Audit Committee Implementation
Pedoman Pelaksanaan Kerja Komite Audit.                                        Guidelines directs the implementation of
Audit Charter menguraikan secara lengkap                                       Audit Committee’s duties. The Audit Charter
tugas, peran dan fungsi kerja Komite.                                          elaborates the duties, roles and functions
                                                                               of the Committee comprehensively.
Tugas dan Tanggung Jawab Komite Audit
Sebagaimana diatur dalam Piagam Komite Audit, tugas                            Duties and Responsibilities of Audit Committee
Komite Audit adalah membantu Dewan Komisaris                                   As stipulated in the Audit Charter, the Audit
dalam menjalankan fungsi pengawasan sesuai                                     Committee’s duties are to assist the Board of
dengan implementasi Good Corporate Governance.                                 Commissioners in its supervisory functions
Komite Audit bertindak secara independen dalam                                 in accordance with the implementation of
melaksanakan tugas dan tanggungjawabnya.                                       Good Corporate Governance. The Audit
                                                                               Committee acts independently in implementing
Tugas dan Tanggung Jawab Komite                                                its duties and responsibilities.
Audit diatur sebagai berikut:
                                                                               The Audit Committee’s Duties and
1.    Melakukan penelaahan atas informasi keuangan                             Responsibilities are regulated as follows:
      yang akan dikeluarkan perusahaan seperti
      laporan keuangan, proyeksi, dan laporan lainnya                          1.     Reviewing the financial information, which
      terkait dengan informasi keuangan perusahaan;                                   will be published by the company such as
2.    Melakukan penelaahan atas ketaatan terhadap                                     financial reports, projections, and other reports
      peraturan perundang-undangan yang                                               on the company’s financial information;
      berhubungan dengan kegiatan perusahaan;                                  2.     Reviewing the compliance towards regulations
3.    Memberikan pendapat independen dalam hal                                        related to the company’s activity;
      terjadi perbedaan pendapat antara manajemen                              3.     Providing independent opinions in the event of
      dan Auditor Eksternal atas jasa yang diberikannya;                              disagreements between the management and
4.    Memberikan rekomendasi kepada Dewan                                             the External Auditor on the tendered services;
      Komisaris mengenai penunjukan Auditor                                    4.     Providing recommendations to the Board
      Eksternal yang didasarkan pada independensi,                                    of Commissioners on the appointment of



                                                                                                                                              263
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 266
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           ruang lingkup penugasan, dan biaya;                                         External Auditor based on independency,
      5.   Melakukan penelaahan atas pelaksanaan                                       scope of works, and fees;
           pemeriksaan oleh auditor internal dan                               5.      Reviewing the auditing works of the internal
           pelaksanaan tindak lanjut oleh Direksi                                      auditor and follow-up actions by the Board of
           atas temuan auditor internal;                                               Directors on the internal auditor’s findings;
      6.   Melakukan penelaahan terhadap aktivitas                             6.      Reviewing the implementation of risk management
           pelaksanaan manajemen risiko yang dilakukan                                 conducted by the Board of Directors, if the
           oleh Direksi, jika Perusahaan tidak memiliki fungsi                         Company does not have a risk oversight
           pemantau risiko di bawah Dewan Komisaris;                                   function under the Board of Commissioners;
      7.   Menelaah pengaduan yang berkaitan                                   7.      Reviewing the whistleblowing
           dengan proses akuntansi dan                                                 related to the company’s accounting
           pelaporan keuangan perusahaan;                                              process and financial reporting;
      8.   Menelaah dan memberikan saran kepada                                8.      Reviewing and providing advice to the Board
           Dewan Komisaris terkait dengan adanya                                       of Commissioners pertaining to the potential
           potensi benturan kepentingan perusahaan;                                    of conflicts of interest in the company;
      9.   Menjaga kerahasiaan dokumen, data                                   9.      Maintaining the confidentiality of the company’s
           dan informasi perusahaan.                                                   documents, data and information.
                                                                               .
      Kualifikasi Anggota Komite Audit                                         Audit Committee’s Members Qualifications
      1.   Demi melaksanakan tugas dengan baik,                                1.      In order to conduct proper duties, the Audit
           Komite Audit harus berisikan anggota yang                                   Committee’s members shall have the competency
           kompeten dan berkeahlian di bidang audit                                    and expertise in auditing, and be independent.
           serta independen. Berikut adalah kualifikasi                                The following are qualifications and requirements
           dan persyaratan Komite Audit Perusahaan:                                    of the Company’s Audit Committee: High
           Memiliki integritas yang tinggi, kemampuan,                                 Integrity, adequate expertise, knowledge, and
           pengetahuan, dan pengalaman yang memadai,                                   experience, as well as good communication skills.
           serta mampu berkomunikasi dengan baik.
                                                                               2.      Good understanding on the financial
      2.   Memahami laporan keuangan, bisnis perusahaan,                               reports, company’s business, audit process,
           proses audit, manajemen risiko, dan memiliki                                risk management, and has the adequate
           pengetahuan yang memadai tentang peraturan                                  knowledge on Capital Market laws as
           perundang-undangan di bidang Pasar Modal serta                              well as other related legislations.
           peraturan perundang-undangan terkait lainnya.
                                                                               3.      At least one of the Audit Committee’s
      3.   Paling kurang satu diantara anggota Komite                                  members has the education background
           Audit memiliki latar belakang pendidikan dan                                and expertise in accounting or finance.
           keahlian di bidang akuntansi atau keuangan.
                                                                               4.      Compliance to the Company’s Audit
      4.   Mematuhi kode etik Komite Audit                                             Committee code of conduct.
           yang ditetapkan Perusahaan.
                                                                               5.      Continuously enhance its competence
      5.   Meningkatkan kompetensi secara terus                                        through education and training.
           menerus melalui pendidikan dan pelatihan.
                                                                               6.      Not a representative of Accounting Firm, Legal
      6.   Bukan merupakan orang dalam Kantor Akuntan,                                 Consultant Firm, or other parties that provide
           Kantor Konsultan Hukum, atau pihak lain                                     attestation and non-attestation services, and/
           yang memberi jasa atestasi, jasa non-atestasi                               or other consultancy services to the Issuers or
           dan /atau jasa konsultasi lain kepada Emiten                                Listed Companies in the last 6 (six) months.
           atau Perusahaan Publik yang bersangkutan
                                                                               7.      Does not have direct or indirect
           dalam waktu 6 (enam) bulan terakhir.
                                                                                       shares in the Company.
      7.   Tidak mempunyai saham langsung maupun
                                                                               8.      In the event of direct or indirect ownership
           tidak langsung pada Perusahaan.
                                                                                       by the members of the Audit Committee
      8.   Dalam hal anggota Komite Audit memperoleh                                   due to legal actions, he/she therefore shall
           saham Perusahaan baik langsung maupun tidak                                 transfer its shares within 6 (six) months
           langsung akibat suatu peristiwa hukum maka                                  after the ownership to the other parties.
           dalam jangka waktu paling lama 6 (enam) bulan
                                                                               9.      Does not have affiliated relations with the
           setelah diperolehnya saham tersebut wajib
                                                                                       Company, Commissioners, Directors, or
           mengalihkan sahamnya kepada pihak lain.
                                                                                       the Company’s Majority Shareholders.




264
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 267
                                                                                                                     FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




9.    Tidak mempunyai hubungan Afiliasi dengan                                      10. Does not have any direct or indirect
      Perusahaan, Komisaris, Direksi, atau                                              business relations related to the
      Pemegang Saham Utama Perusahaan.                                                  Company’s business activity.
10. Tidak mempunyai hubungan usaha baik                                             11.    Does not have other relations that may
    langsung maupun tidak langsung yang berkaitan                                          influence its ability to act independently.
    dengan kegiatan usaha Perusahaan.                                               .
11.   Tidak mempunyai hubungan lain yang
                                                                                    Audit Committee Independence
      dapat mempengaruhi kemampuannya
      untuk bertindak independen.                                                   All members of the Audit Committee have fully
                                                                                    fulfilled the independence criteria, as stipulated
                                                                                    in the Audit Charter and are able to assure
Independensi Komite Audit                                                           independence in every duty and decision-making.
Para anggota Komite Audit telah memenuhi
secara penuh semua kriteria independensi,                                           Audit Committee Membership Composition
sebagaimana diatur dalam Audit Charter
                                                                                    The Audit Committee is appointed by the Board of
dan mampu menjamin independensi dalam
                                                                                    Commissioners with the professional qualifications
setiap tugas dan pengambilan keputusan.
                                                                                    to support the objective approach. The Audit
                                                                                    Committee members’ tenure may not be longer
Susunan Keanggotaan Komite Audit                                                    than the tenure of the Board of Commissioners as
Komite Audit diangkat oleh Dewan Komisaris                                          stipulated in the articles of association and can
dengan kualifikasi profesional untuk mendukung                                      be re-elected for the next 1 (one) period after the
sikap yang objektif. Masa tugas anggota Komite                                      periodical review by the Board of Commissioners.
Audit tidak boleh lebih lama dari masa jabatan
Dewan Komisaris sebagaimana diatur dalam                                            Based on the Board of Commissioners’ Decree
anggaran dasar dan dapat dipilih kembali hanya                                      No. 05/SK-DEKOM/BNBR/V/2025, as of May
untuk 1 (satu) periode berikutnya setelah dilakukan                                 2, 2025, the Audit Committee composition for
review secara berkala oleh Dewan Komisaris.                                         the period of 2025 - 2028 is as follows:

Berdasarkan Surat Ketetapan Dewan Komisaris                                         1.     Chairman        : Raniwati
No. 05/SK-DEKOM/BNBR/V/2025, per tanggal 2                                          2.     Member          : Arief A. Dhani
Mei 2025 susunan Komite Audit untuk periode                                         3.     Member          : A. Kristiyanto Wahyu Indriya
2025 - 2028 adalah sebagai berikut:

1.    Ketua                : Raniwati                                               Furthermore based on the Board of Commissioners’
2.    Anggota              : Arief A. Dhani                                         Decree No. 14/SK-DEKOM/BNBR/X/2025, as
3.    Anggota              : A. Kristiyanto Wahyu Indriya                           of October 13, 2025, the Audit Committee’s
                                                                                    composition according to Decree No. 05/SK-
                                                                                    DEKOM/BNBR/V/2025 was no longer valid
Kemudian berdasarkan Surat Ketetapan Dewan                                          and the Audit Committee composition for
Komisaris No. 14/SK-DEKOM/BNBR/X/2025,                                              the period of 2025 - 2028 is as follows:
per tanggal 13 Oktober 2025 dinyatakan
bahwa susunan Komite Audit sesuai SK No.                                            1. Chairman            : Adrian T.P. Panggabean
05/SK-DEKOM/BNBR/V/2025 tidak berlaku                                               2. Member              : Raniwati
lagi dan susunan Komite Audit untuk periode                                         3. Member              : Arief A. Dhani
2025 - 2028 adalah sebagai berikut:
                                                                                    4. Member              : A. Kristiyanto Wahyu Indriya
1. Ketua 		                : Adrian T.P. Panggabean
2. Anggota                 : Raniwati
3. Anggota                 : Arief A. Dhani
4. Anggota                 : A. Kristiyanto Wahyu Indriya




                                                                                                                                                   265
 Pengelolaan Sumber Daya Manusia         Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management            Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                        Corporate Governance         Social and Environmental
                                        Implementation Report             Responsibility
Page 268
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Profil Anggota Komite Audit                                              Profile of Audit Committee Members
      1.   Adrian T.P. Panggabean (lihat                                       1.      Adrian T.P. Panggabean (see profile
           profil Dewan Komisaris)                                                     of Board of Commissioners)
      2.   Raniwati (lihat profil Dewan Komisaris)                             2.      Raniwati (see profile of Board of Commissioners)
      3.   Arief A. Dhani (lihat profil Sekretaris                             3.      Arief A. Dhani (see profile of Secretary
           Dewan Komisaris)                                                            to the Board of Commissioners)
      4.   A. Kristiyanto Wahyu Indriya (lihat                                 4.      A. Kristiyanto Wahyu Indriya (see profile
           profil Anggota Komite Audit)                                                of Audit Committee Members)


      Program Peningkatan Kompetensi                                           Competence Development Program
      Anggota Komite Audit                                                     for Audit Committee Members
      Para anggota Komite Audit mendapatkan                                    Audit Committee Members have continuous
      pendidikan berkelanjutan yang dikombinasikan                             education which is combined in self-study and
      dalam self-study dan keikutsertaan pada                                  participation in special education, training,
      pendidikan khusus, pelatihan, workshop, seminar                          workshops, seminars and conferences that are
      ataupun konferensi yang bermanfaat dalam                                 useful in its function effectiveness, including
      meningkatkan efektivitas fungsinya, termasuk                             those related to the recent development in
      topik-topik yang berkaitan dengan perkembangan                           ESG-related topics. [SEOJK E.2] [GRI 2-17]
      terkini berbagai isu ESG - Environmental Social
      and Governance. [SEOJK E.2] [GRI 2-17]                                   Audit Committee Duties Implementation
                                                                               In fulfilling its duties, Audit Committee’s
      Pelaksanaan Kegiatan Komite Audit                                        daily activities are to assist BOC in doing its
      Dalam melaksanakan tugasnya, Komite Audit                                monitoring function towards BOD and Company’s
      melakukan aktivitas membantu Dewan Komisaris                             management in the following matters:
      melakukan pengawasan terhadap Direksi dan
      pengelolaan Perseroan dalam hal-hal sebagai berikut:                     1.      Reliability of Company’s Financial
                                                                                       Report and its internal control.
      1.   Keandalan dari Laporan Keuangan                                     2.      Compliance to prevailing law and
           Perseroan dan pengendalian internalnya.                                     regulations including all of the Company's
      2.   Ketaatan terhadap peraturan dan                                             policies and code of ethics.
           perundangan yang berlaku termasuk seluruh                           3.      Qualification, independence, and performance
           kebijakan serta kode etik Perusahaan.                                       of Company’s Independent Auditor.
      3.   Kualifikasi, independensi, dan kinerja                              4.      All processes related to risk management
           dari Auditor Independen Perseroan.                                          and internal control systems.
      4.   Proses yang terkait dengan pengelolaan                              5.      Process and performance of
           risiko dan sistem pengendalian internal                                     Corporate Internal Audit.
           (internal control systems).
      5.   Proses dan kinerja fungsi Internal Audit Perseroan.




266
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 269
                                                                                                              FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                   A. KRISTIYANTO
                                                                   WAHYU INDRIYA
                                                                   ANGGOTA KOMITE AUDIT
                                                                   AUDIT COMMITTEE MEMBER




                                                                                    A. Kristiyanto Wahyu Indra, warga negara
                                                                                    Indonesia, lahir di Yogyakarta. Memulai
                                                                                    karir sebagai finance controller di PT
                                                                                    Bali Nirwana Resort dan kemudian di PT
                                                                                    Bakrie & Brothers Tbk. Selanjutnya beliau
                                                                                    pernah menjadi Partner di beberapa Kantor
                                                                                    Akuntan Publik dan saat ini menjabat
                                                                                    sebagai Business Advisory Partner di
                                                                                    Center of Business and Advisory (CIBA)
                                                                                    Member of Crowe serta anggota Komite
                                                                                    Audit PT VKTR Teknologi Mobilitas Tbk
                                                                                    dan PT Century Tokyo Leasing Indonesia.
                                                                                    Memperoleh gelar Sarjana Hukum dari
                                                                                    Universitas Bhayangkara, Sarjana Ekonomi
                                                                                    jurusan Akuntansi Universitas Gadjah Mada,
                                                                                    dan gelar Magister Manajemen di bidang
                                                                                    Administrasi Bisnis dari Universitas Indonesia.

                                                                                    A. Kristiyanto Wahyu Indra, an Indonesian
                                                                                    citizen, was born in Yogyakarta. He began
                                                                                    his career as a finance controller at PT Bali
                                                                                    Nirwana Resort and then at PT Bakrie &
                                                                                    Brothers Tbk. He has also been a partner
                                                                                    at several public accounting firms and
                                                                                    currently serves as a Business Advisory
                                                                                    Partner at the Center of Business and
                                                                                    Advisory (CIBA), a member of Crowe, and
                                                                                    a member of the Audit Committee of PT
                                                                                    VKTR Teknologi Mobilitas Tbk and PT
                                                                                    Century Tokyo Leasing Indonesia. He holds
                                                                                    a Bachelor of Law degree from Bhayangkara
                                                                                    University, a Bachelor of Economics
                                                                                    degree in Accounting from Gadjah Mada
                                                                                    University, and a Master of Management
                                                                                    degree in Business Administration
                                                                                    from the University of Indonesia.




                                                                                                                                             267
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 270
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Rapat dan Kehadiran Anggota Komite Audit                                                        Audit Committee Members Meeting and Attendance
      Dalam pelaksanaan tugas Komite, selama tahun 2025                                               During 2025, in its duties implementation, the Audit
      Komite Audit telah mengadakan rapat baik rapat                                                  Committee holds the committee meetings as well
      Komite maupun rapat dengan Dewan Komisaris,                                                     as the meeting with the Board of Commissioners,
      Direksi maupun organ perusahaan yang lainnya.                                                   Directors and other organs of the company.

      Rincian kehadiran rapat Komite Audit                                                            The following are detailed of the Audit
      tahun 2025 adalah sebagai berikut:                                                              Committee Meeting and Attendance in 2025:


                                                                                                                                                   KOMITE AUDIT
                       TANGGAL                                                                                                                    AUDIT COMMITTEE
       NO                                                                                     AGENDA
                            DATE
                                                                                                                                           AP          RN          AD         KWI

               13 Januari 2025                       Pembahasan rencana audit Laporan Keuangan BNBR tahun 2024
         1                                                                                                                                 -            1           1           -
               January 13, 2025                      Discussion on audit plan for BNBR Financial Report year 2024
               4 Februari 2025                       Pembahasan hasil pemeriksaan Internal Audit
         2                                                                                                                                 -            1           1           -
               February 4, 2025                      Discussion on audit result by Internal Audit
                                                     Pembahasan hasil audit Kantor Akuntan Publik
               25 Maret 2025                         atas Laporan Keuangan tahun 2024
         3                                                                                                                                 -            1           1           -
               March 25, 2025                        Discussion on audit results of the Public Accounting
                                                     Firm for Financial Report year 2024
               28 April 2025                         Rapat internal Komite Audit
         4                                                                                                                                 -            1           1           1
               April 28, 2025                        Audit Committee internal meeting
                                                     Pembahasan hasil pemeriksaan Internal
               4 Juni 2025                           Audit Triwulan 1 tahun 2025
         5                                                                                                                                 -            1           1           1
               June 4, 2025                          Discussion on audit result of the First
                                                     Quarter 2025 by Internal Audit
               17 Juni 2025                          Pembahasan hasil reviu atas Laporan Keuangan tahun 2024
         6                                                                                                                                 -            1           1           1
               June 17, 2025                         Discussion on review results of the Financial Report year 2024
               29 Juli 2025                          Pembahasan Laporan Keuangan per 30 Juni 2025
         7                                                                                                                                 -             1          1           1
               July 29, 2025                         Discussion on Financial Report per June 30, 2025
                                                     Pembahasan hasil pemeriksaan Internal
               7 Agustus 2025                        Audit Triwulan 2 tahun 2025
         8                                                                                                                                 -             1          1           1
               August 7, 2025                        Discussion on audit result of the Second
                                                     Quarter 2025 by Internal Audit
               25 Agustus 2025                       Pembahasan kegiatan Investasi BNBR
         9                                                                                                                                 -             1          1           1
               August 25, 2025                       Discussion on BNBR Investment activities
               23 Oktober 2025                       Pembahasan hasil pemeriksaan Internal Audit
        10                                                                                                                                 1             1          1           1
               October 23, 2025                      Discussion on audit result by Internal Audit
                                                     Pembahasan hasil reviu Laporan Keuangan per 30 September
                                                     2025 (Penelaahan Terbatas) dan Pelaksanaan Audit tahun 2025
               25 November 2025
        11                                           Discussion on review result of the Financial                                          1             1          1           1
               November 25, 2025
                                                     Report per September 30, 2025 (Limited Review)
                                                     and Audit Implementation in 2025

       Total                                                                                                                               2            11         11           8

       Persentase Kehadiran
                                                                                                                                          100%       100%        100%        100%
       Attendance Percentage
       Keterangan | Description:
       RN           : Raniwati
       IS           : Irwan Sjarkawi
       AD           : Arief Dhani
       KWI          : A. Kristiyanto Wahyu Indriya

       - : Belum / sudah tidak menjabat        0 : Tidak hadir                 1 : Hadir
       - : Not yet / no longer served          0 : Did not attend              1 : Attended




268
                           Profil Perusahaan                        Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                           Corporate Profile                        Main Highlights              Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                                         & the Board of Directors
Page 271
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Komite Nominasi dan Remunerasi [GRI 2-19]                                      Nomination and Remuneration
Sebagaimana diatur dalam Anggaran Dasar                                        Committee [GRI 2-19]
Perusahaan dan Peraturan Otoritas Jasa Keuangan                                As stipulated in the Company’s Articles of Association
No.34/POJK.04/2014, pengelolaan nominasi                                       and Financial Services Authority Regulation No.
dan remunerasi Dewan Komisaris dan Direksi                                     34/POJK.04/2014, the management of nomination
ditetapkan oleh RUPS untuk dilaksanakan oleh                                   and remuneration of the Board of Commissioners
Dewan Komisaris. Dalam implementasinya, selaras                                and Directors is ratified by the GMS to be
dengan penerapan GCG, Dewan Komisaris                                          implemented by the Board of Commissioners. In its
dibantu oleh Komite Nominasi dan Remunerasi.                                   implementation, aligned with GCG implementation,
                                                                               the Board of Commissioners is assisted by the
 Dalam menjalankan tugasnya Komite Nominasi                                    Nomination and Remuneration Committee.
dan Remunerasi berpedoman pada Piagam
Komite Nominasi dan Remunerasi (Nomination and                                 The Company’s Nomination and Remuneration
Remuneration Committee Charter) perusahaan                                     Committee Charter and OJK regulation number
dan peraturan OJK no.34/POJK.04/2015 tentang                                   34/POJK.04/2015 concerning the Nomination
Komite Nominasi dan Remunerasi Emiten atau                                     and Remuneration Committee of an Issuer or
Perusahaan Publik. Piagam Komite Nominasi                                      a Public Company directs the implementation
dan Remunerasi menguraikan secara lengkap                                      of Nomination and Remuneration Committee’s
tugas, peran dan fungsi kerja Komite.                                          duties. The Nomination and Remuneration
                                                                               Committee Charter elaborates the duties, roles and
Tugas dan Tanggung Jawab Komite                                                functions of the Committee comprehensively.
Nominasi dan Remunerasi
Tugas dan tanggung jawab Komite Nominasi                                       Duties and Responsibilities of Nomination
dan Remunerasi (KNR) antara lain:                                              and Remuneration Committee
                                                                               The following are among others the
1.    Memberikan arahan dalam hal kepemimpinan                                 duties and responsibilities of Nomination
      dan perencanaan suksesi untuk setiap                                     and Remuneration Committee:
      posisi kunci dan pencalonan pengangkatan
      sebagai anggota Dewan Komisaris /                                        1.     Providing direction in leadership and succession
      Direksi, serta hal-hal yang terkait dengan                                      plan of key positions as well as the appointment
      pengangkatan kembali dan remunerasinya.                                         of the members of BOC/BOD, including matters
2.    Memastikan bahwa Perseroan telah memiliki                                       related to the re-appointment and remunerations.
      sistem remunerasi yang transparan berupa                                 2.     Ensuring a transparent remuneration
      gaji atau honorarium, tunjangan dan fasilitas                                   system in the Company, such as salaries
      yang bersifat tetap serta berupa tantiem                                        or honorarium, fixed benefits and facilities
      dan insentif yang bersifat variabel.                                            including tantiem and variable incentives.
3.    Mengkaji kelayakan sistem remunerasi                                     3.     Reviewing the appropriateness of the
      bagi Direksi dan Dewan Komisaris, serta                                         remuneration system for the Board of
      merekomendasikan penyesuaian yang diperlukan                                    Directors and the Board of Commissioners,
      dengan mempertimbangkan keterkaitan antara                                      as well as to recommend any necessary
      tingkat remunerasi yang diterima dengan                                         adjustment by taking into account the relations
      pencapaian target kinerja yang ditetapkan.                                      between awarded remuneration levels with
4.    Memberikan rekomendasi tentang sistem                                           the set performance achievements.
      nominasi, evaluasi remunerasi yang                                       4.     Providing recommendations on nomination
      transparan bagi Dewan Komisaris, Direksi                                        system, transparent remuneration evaluations
      dan pejabat setingkat dibawah Direksi                                           for the Board of Commissioners, Directors
      untuk seterusnya mengajukan rekomendasi                                         and one-down executives under the
      kepada Dewan Komisaris. [GRI 2-20]                                              Directors for further recommendation to
5.    Mengkaji kelayakan kebijakan pemberian                                          the Board of Commissioners. [GRI 2-20]
      dan penggunaan fasilitas-fasilitas yang                                  5.     Reviewing the appropriateness of rewarding
      disediakan bagi Dewan Komisaris,                                                policies and the usage of available facilities
      Direksi dan pejabat setingkat dibawah                                           for the Board of Commissioners, Directors
      Direksi serta memberikan rekomendasi                                            and one-down executives under the
      perbaikan/perubahan yang diperlukan.                                            Directors, and to provide recommendations
                                                                                      on necessary improvements/amendments.




                                                                                                                                              269
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 272
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      6.   Menetapkan kebijakan dalam penyusunan                               6.      Stipulating the policies in the formulation
           sistem penggajian dan pemberian tunjangan                                   of salary system and benefits rewarding
           serta mereview dan memberikan rekomendasi                                   as well as reviewing and recommending
           atas penilaian kinerja, pemberian insentif,                                 the performance achievement, incentives
           sistem pensiun dan kompensasi dalam                                         rewarding, pension and compensation systems
           hal bila terjadi pengurangan pegawai.                                       in the event of employees reduction.
      7.   Menyusun kriteria seleksi dan prosedur nominasi                     7.      Developing the selection criteria and
           anggota Dewan Komisaris dan Direksi dan                                     nomination procedures of the members of
           eksekutif lainnya dan memberikan rekomendasi                                the Board of Commissioners and Directors,
           mengenai jumlah Direksi dan Komisaris.                                      and other executives, and providing
                                                                                       recommendations on the number of the
                                                                                       Board of Directors and Commissioners.
      Independensi Komite Nominasi dan Remunerasi
      Anggota Komite Nominasi dan Remunerasi
      bertindak secara independen dan mampu                                    Nomination and Remuneration
      menjamin independensi dalam setiap                                       Committee Independence
      tugas dan pengambilan keputusan.                                         The members of the Nomination and
                                                                               Remuneration Committee independently act
      Susunan Keanggotaan Komite                                               and are able to guarantee its independence
      Nominasi dan Remunerasi                                                  in every duties and decision-making.
      Berdasarkan Surat Ketetapan Dewan Komisaris
      No. 04/SK-DEKOM/BNBR/VII/2022, per tanggal                               Nomination and Remuneration Committee
      28 Juli 2022 dinyatakan bahwa susunan Komite                             Membership Composition
      Nominasi dan Remunerasi untuk periode                                    Based on the Board of Commissioners’
      2022 - 2024 adalah sebagai berikut:                                      Decree No. 04/SK-DEKOM/BNBR/VII/2022,
                                                                               as of July 28, 2022, the Nomination and
      1.   Ketua            : Raniwati                                         Remuneration Committee composition for
      2.   Anggota          : Armansyah Yamin                                  the period of 2022 - 2024 is as follows:
      3.   Anggota          : Okder Pendrian
                                                                               1.      Chairman              : Raniwati
                                                                               2.      Member                : Armansyah Yamin
      Kemudian berdasarkan Surat Ketetapan Dewan
      Komisaris No. 15/SK-DEKOM/BNBR/X/2025, per                               3.      Member                : Okder Pendrian
      tanggal 13 Oktober 2025 dinyatakan bahwa susunan
      Komite Nominasi dan Remunerasi sesuai SK No. 04/                         Furthermore based on the Board of Commissioners’
      SK-DEKOM/BNBR/VII/2022 tidak berlaku lagi dan                            Decree No. 15/SK-DEKOM/BNBR/X/2025,
      susunan Komite Nominasi dan Remunerasi untuk                             as of October 13, 2025, the Nomination and
      periode 2025 - 2028 adalah sebagai berikut:                              Remuneration Committee’s composition
                                                                               according to Decree No. 04/SK-DEKOM/BNBR/
      1.   Ketua            : Raniwati                                         VII/2022 was no longer valid and the Nomination
      2.   Anggota          : Armansyah Yamin                                  and Remuneration Committee composition for
      3.   Anggota          : Okder Pendrian                                   the period of 2025 - 2028 is as follows:

                                                                               1.      Chairman              : Raniwati
      Profil Anggota Komite Nominasi dan Remunerasi
                                                                               2.      Member                : Armansyah Yamin
      1.   Raniwati (lihat profil Dewan Komisaris)                             3.      Member                : Okder Pendrian
      2.   Armansyah Yamin (lihat profil Dewan Komisaris)
      3.   Okder Pendrian (lihat profil Manajemen Senior)                      Profile of Nomination and Remuneration
                                                                               Committee Members

                                                                               1.      Raniwati (see profile of Board of Commissioners)
                                                                               2.      Armansyah Yamin (see profile of
                                                                                       Board of Commissioners)
                                                                               3.      Okder Pendrian (see profile of
                                                                                       Senior Management)




270
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 273
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Program Peningkatan Kompetensi Anggota
Komite Nominasi dan Remunerasi                                                 Competence Development Program for Nomination
Para anggota Komite Nominasi dan Remunerasi                                    and Remuneration Committee Members
mendapatkan pendidikan berkelanjutan yang                                      Nomination and Remuneration Committee Members
dikombinasikan dalam self-study dan keikutsertaan                              have continuous education which is combined in
pada pendidikan khusus, pelatihan, workshop,                                   self-study and participation in special education,
seminar ataupun konferensi yang bermanfaat                                     training, workshops, seminars and conferences
dalam meningkatkan efektivitas fungsinya.                                      that are useful in their function effectiveness.

Pelaksanaan Kegiatan Komite                                                    Nomination and Remuneration
Nominasi dan Remunerasi                                                        Committee Duties Implementation
Dalam melaksanakan tugasnya, Komite Remunerasi                                 In implementing its duties, the Nomination and
dan Nominasi melakukan aktivitas membantu                                      Remuneration Committees daily activities are to assist
Dewan Komisaris dalam hal-hal sebagai berikut:                                 the Board of Commissioners in the following matters:

1.    Memformulasikan dan memberikan arahan                                    1.     Formulate and provide guidance about
      dalam hal kepemimpinan dan perencanaan                                          leadership and succession plan for every
      suksesi untuk setiap posisi kunci dan pencalonan                                key positions and nomination as members of
      pengangkatan sebagai anggota Dewan Komisaris                                    BOC or BOD, as well as other matters related
      atau Direksi, serta hal-hal yang terkait dengan                                 with reappointment and its remuneration.
      pengangkatan kembali dan remunerasinya.
                                                                               2.     Conduct review and nominate candidates
2.    Melakukan penelaahan dan mengusulkan                                            for BOC or BOD members to be
      calon anggota Dewan Komisaris atau Direksi                                      appointed and ratified in GMS.
      untuk dipilih dan ditetapkan dalam RUPS.
                                                                               3.     Periodically assess the eligibility of a retiring
3.    Secara periodik menilai apakah anggota                                          BOC or BOD member for reappointment in GMS.
      Dekom atau Direksi yang akan berakhir
                                                                               4.     Nominate candidate for C-level executives.
      masa tugasnya akan dicalonkan untuk
      dipilih kembali dalam RUPS.                                              5.     Suggest remuneration package for
                                                                                      BOC, BOD and C-level executives.
4.    Mengusulkan calon untuk
      dinominasikan sebagai Chiefs.
5.    Mengusulkan paket remunerasi untuk Dewan                                 Nomination and Remuneration Committee
      Komisaris, Direksi, dan para Chiefs.                                     Members Meeting and Attendance
                                                                               During 2025, in its duties implementation, the
                                                                               Nomination and Remuneration Committee
Rapat dan Kehadiran Anggota Komite
                                                                               holds the committee meetings as well as the
Nominasi dan Remunerasi
                                                                               meeting with the Board of Commissioners,
Dalam pelaksanaan tugas Komite, selama                                         Directors and other organs of the company.
tahun 2025 Komite Nominasi dan Remunerasi
telah mengadakan rapat baik rapat Komite                                       The following are detailed of the
maupun rapat dengan Dewan Komisaris, Direksi                                   Nomination and Remuneration Committee
maupun organ perusahaan yang lainnya.                                          meeting and attendance in 2025:

Rincian kehadiran rapat Komite Nominasi dan
Remunerasi tahun 2025 adalah sebagai berikut:




                                                                                                                                              271
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 274
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                   KOMITE NOMINASI
                                                                                                                                    & REMUNERASI
                        TANGGAL                                                                                                       NOMINATION &
       NO                                                                             AGENDA                                     REMUNERATION COMMITTEE
                             DATE

                                                                                                                                  AY            RN            OP

               17 Januari 2025                        Pembahasan Program Human Capital 2025
         1                                                                                                                         1             1              1
               January 17, 2025                       Discussion on 2025 Human Capital Program
                                                      Pembahasan Komposisi Anggota Komite-Komite
               12 Februari 2025                       Organ Dewan Komisaris Perseroan
        2                                                                                                                          1             1              1
               February 12, 2025                      Discussion on Members Composition of
                                                      Committees under Board of Commissioners
                                                      Penetapan Komposisi Anggota Komite Organ Dewan Komisaris
               21 Februari 2025
        3                                             Determination of Members Composition of                                      1             1              1
               February 21, 2025
                                                      Committees under Board of Commissioners
                                                      Pembahasan Kebijakan SDM tentang Penetapan
               17 Maret 2025                          Remunerasi Pejabat Eksekutif yang Rangkap Jabatan
        4                                                                                                                          1             1              1
               March 17, 2025                         Discussion on Human Capital Policy concerning Determination
                                                      of Remuneration for Executive Officers with Concurrent Positions
               25 Maret 2025
        5                                             Update Human Capital Program Q1                                              1             1              1
               March 25, 2025
                                                      Pembahasan Pembaharuan Kebijakan
               2 Mei 2025                             dan Prosedur SDM Perseroan
        6                                                                                                                          1             1              1
               May 2, 2025                            Discussion on Renewal of Company’s Human
                                                      Capital Policies and Procedures
               4 Agustus 2025                         Pembahasan Leadership Pipeline di Grup BNBR
        7                                                                                                                          1             1              1
               August 4, 2025                         Discussion on Leadership Pipeline at BNBR Group
                                                      Pembahasan Talent Management dan
               28 Agustus 2025                        Perencanaan Suksesi di Grup BNBR
        8                                                                                                                          1             1              1
               August 28, 2025                        Discussion on Talent Management and
                                                      Succession Planning at BNBR Group
                                                      Pembahasan Hasil Penilaian Kinerja
               19 September 2025                      Unit Usaha Tahun Buku 2024
        9                                                                                                                          1             1              1
               September 19, 2025                     Discussion on Result of Performance Review
                                                      of Business Units for Fiscal Year 2024
                                                      Penetapan Remunerasi Untuk Anggota
               29 September 2025                      Dewan Komisaris yang Baru
        10                                                                                                                         1             1              1
               September 29, 2025                     Determination of Remunerations for New
                                                      Members of Board of Commissioners
                                                      Perkenalan Anggota Dewan Komisaris yang Baru dan
               7 Oktober 2025                         Penetapan Komite-Komite Organ Dewan Komisaris
        11                                                                                                                         1             1              1
               October 7, 2025                        Introduction of New Members of Board of Commissioners and
                                                      Determination of Committees under Board of Commissioners

       Total                                                                                                                       11            11            11

       Persentase Kehadiran
                                                                                                                                 100%         100%          100%
       Attendance Percentage
       Keterangan | Description:
       AY              : Armansyah Yamin
       RN              : Raniwati
       OP              : Okder Pendrian
       - : Belum / sudah tidak menjabat        0 : Tidak hadir      1 : Hadir
       - : Not yet / no longer served          0 : Did not attend   1 : Attended




272
                           Profil Perusahaan                        Ikhtisar Utama       Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                           Corporate Profile                        Main Highlights     Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                                & the Board of Directors
Page 275
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Kebijakan Mengenai Suksesi Direksi                                             Policies on Board of Directors Succession
Kebijakan suksesi untuk Direksi Perseroan                                      Policy on Company’s Board of Directors succession
ditetapkan dalam kebijakan SDM tentang Program                                 is stipulated in Human Resources policy concerning
Pengembangan Karir dan Suksesi. Dalam                                          Career Development and Succession Program.
pelaksanaannya Komite Nominasi dan Remunerasi                                  In its implementation, the Nomination and
bertanggung jawab untuk memimpin proses                                        Remuneration Committee is responsible to lead
perencanaan suksesi untuk Direksi, meskipun                                    the succession planning process of the Board of
penunjukkan seorang Direktur harus mendapat                                    Directors, although appointment of a Director must
persetujuan dari RUPS. Kebijakan Perseroan adalah                              gain approval from GMS. The Company has a
melakukan promosi internal dimana memungkinkan.                                policy to do internal promotion wherever possible.
Kandidat-kandidat internal untuk posisi pemimpin                               Internal candidates for a leadership position can be
dapat diidentifikasi dan disiapkan melalui program                             identified and groomed through a human resources
pengembangan sumber daya manusia yang dikelola                                 development program managed by the Human
oleh divisi SDM dan Bakrie Learning Center.                                    Resources division and Bakrie Learning Center.


Komite Investasi dan Manajemen Risiko                                          Investment and Risk Management Committee
Komite Investasi dan Manajemen Risiko dibentuk                                 The Investment and Risk Management Committee was
untuk membantu Dewan Komisaris memastikan bahwa                                established to assist the Board of Commissioners in
prinsip dan kaidah tata kelola perusahaan yang baik                            ensuring sound implementation of Good Corporate
(Good Corporate Governance – GCG) terlaksana                                   Governance principles and ensuring that investment
dengan baik dan kegiatan investasi (termasuk                                   activities (including divestment, financing, and other
kegiatan divestasi, pembiayaan, dan kegiatan terkait                           related activities), which are the Company’s main
lainnya) yang merupakan kegiatan utama Perseroan                               business activity, can be carried out in an orderly
dapat dilakukan dengan cermat yang didasari prinsip                            manner and based on prudent principle to achieve
kehati-hatian (prudent) untuk mencapai visi, misi dan                          Company’s vision, mission and goal. The Investment
tujuan Perseroan. Selain itu Komite Investasi dan                              and Risk Management Committee also assists the
Manajemen Risiko juga membantu Dewan Komisaris                                 Board of Commissioners in developing, implementing
dalam mengembangkan, mengimplementasikan dan                                   and regulating the risk management policies in the
mengatur kebijakan pengelolaan risiko di seluruh                               Company, as well as being responsible for carrying
Perusahaan, serta bertugas melakukan pengawasan                                out supervisory on major risk aspects and for the
terhadap aspek-aspek risiko utama dan memastikan                               assurance of risks anticipation and mitigation.
antisipasi dan mitigasi terhadap risiko tersebut.
                                                                               In implementing its duties, the Investment and Risk
Dalam melaksanakan tugasnya Komite Investasi dan                               Management Committee cooperates with the Audit
Manajemen Risiko bekerja sama dengan Komite                                    Committee and Corporate Risk Management Division.
Audit dan Divisi Corporate Risk Management.
                                                                               The Company’s Investment and Risk Management
Dalam menjalankan tugasnya Komite Investasi                                    Committee Charter directs the implementation of
dan Manajemen Risiko berpedoman pada                                           Investment and Risk Management Committee’s
Piagam Komite Investasi dan Manajemen Risiko                                   duties. The Investment and Risk Management
(Investment and Risk Management Committee                                      Committee Charter elaborates the duties, roles and
Charter) perusahaan yang menguraikan secara                                    functions of the Committee comprehensively.
lengkap tugas, peran dan fungsi kerja Komite.

                                                                               Duties and Responsibilities of Investment
Tugas dan Tanggung Jawab Komite                                                and Risk Management Committee
Investasi dan Manajemen Risiko                                                 The Investment and Risk Management Committee
Tugas Komite Investasi dan Manajemen Risiko                                    has the duty of assisting and/or represent the
adalah membantu dan/atau mewakili Dewan                                        Board of Commissioners to monitor, evaluate, and
Komisaris untuk mengawasi, mengevaluasi, dan                                   give input on investment, divestment, as well as
memberikan masukan atas transaksi investasi,                                   risk controlling activities in the following matters:
divestasi, dan pembiayaan, serta kegiatan
pengendalian risiko dalam hal-hal sebagai berikut:




                                                                                                                                              273
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 276
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      1.   Mengawasi, mengevaluasi, menelaah, menilai                          1.     Monitor, evaluate, assess, appraise and give input
           dan memberikan masukan terhadap kecukupan,                                 on adequacy, completeness, and effectivity of
           kelengkapan, dan efektivitas pengendalian                                  control over investment / divestment / funding
           proses investasi / divestasi / pembiayaan,                                 process, as well as Company risk management.
           serta proses manajemen risiko Perseroan.                            2.     Monitor, evaluate, and give recommendations
      2.   Mengawasi, menelaah, dan memberikan                                        on policy direction in managing every resource
           rekomendasi tentang arah kebijakan dalam                                   of the Company in an efficient and effective
           mengelola seluruh sumber daya Perseroan                                    manner to be carried out by the Board of
           secara efisien dan efektif untuk diterapkan oleh                           Directors and Chief Investment Officer (CIO).
           Direksi dan Chief Investment Officer (CIO).                         3.     Ensure thorough implementation of Company
      3.   Memastikan terselenggaranya manajemen                                      risk management starting from policy formulation,
           risiko Perseroan secara menyeluruh mulai                                   provision of resources and means, completeness
           dari perumusan kebijakan, penyediaan                                       of procedures, and implementation practices
           sumber daya dan sarana, kelengkapan                                        can be carried out in an efficient and effective
           prosedur, dan praktik penerapannya dapat                                   manner according to international standard
           terlaksana secara efisien dan efektif sesuai                               and prevailing rules and regulations.
           dengan tuntutan standar internasional dan                           4.     Monitor, evaluate, and give input/recommendation
           peraturan perundangan yang berlaku.                                        on approval process of investment, divestment,
      4.   Mengawasi, mengevaluasi, dan memberikan                                    and funding proposal, as well as other related
           saran/rekomendasi atas proses persetujuan                                  activities. In giving input/recommendation on
           proposal investasi, divestasi, dan pembiayaan,                             approval process of investment / divestment
           serta kegiatan terkait lainnya. Dalam memberikan                           / funding proposal, the Committee considers
           saran/rekomendasi atas proses persetujuan                                  strategic risks (including reputation risk and law
           proposal investasi / divestasi / pembiayaan,                               / legal / regulation risk), financial risk (including
           Komite mempertimbangkan risiko strategis                                   mismatch risk), market / commercial risk,
           (termasuk risiko reputasi dan risiko hukum / legal /                       and operation risk affecting the investment,
           regulasi), risiko finansial (termasuk risiko likuiditas),                  divestment, and funding plan, also the
           risiko pasar / komersial, dan risiko operasional                           risks related to environmental and social
           atas rencana suatu kegiatan investasi, divestasi,                          impacts, as well as the risk related to climate
           dan pembiayaan, serta risiko-risiko lingkungan,                            change. Moreover, the risk assessment for
           sosial, serta potensi risiko perubahan iklim. Selain                       the implementation of sustainable finance is
           itu, penilaian risiko atas penerapan keuangan                              considered an essential strategic step. BNBR
           berkelanjutan dianggap sebagai langkah                                     recognizes that the integration of environmental,
           strategis yang esensial. BNBR mengakui bahwa                               social, and governance (ESG) considerations
           integrasi pertimbangan lingkungan, sosial, dan                             into the company’s financial practices not only
           tata kelola (ESG) ke dalam praktek keuangan                                mitigates long-term risks but also identifies new
           Perseroan tidak hanya memitigasi risiko jangka                             opportunities for sustainable growth. Through
           panjang, tetapi juga mengidentifikasi peluang                              comprehensive evaluation of potential market
           baru untuk pertumbuhan berkelanjutan. Melalui                              risks, operational risks, and credit risks, along with
           evaluasi komprehensif terhadap potensi risiko                              the application of effective mitigation strategies,
           pasar, risiko operasional, dan risiko kredit,                              the company is committed to ensuring responsible
           serta penerapan strategi mitigasi yang efektif,                            financial sustainability, supporting environmental
           Perseroan berkomitmen untuk memastikan                                     and social initiatives, and delivering added
           keberlanjutan finansial yang bertanggung                                   value to stakeholders. [SEOJK E.3] [GRI 2-13]
           jawab, mendukung inisiatif lingkungan dan                           5.     Assist the Board of Commissioners in carrying
           sosial, serta memberikan nilai tambah bagi                                 out oversight, evaluation, and providing input on
           pemangku kepentingan. [SEOJK E.3] [GRI 2-13]                               risk management across all levels (Enterprise Risk
      5.   Membantu Komisaris dalam melakukan                                         Management – ERM) to achieve objectives that
           pengawasan, evaluasi, dan memberikan                                       are aligned and consistent with the Company’s
           masukan terhadap pengendalian risiko pada                                  vision, mission, goals, and strategic plans. In
           semua tingkatan (Enterprise Risk Management                                performing this role, the Committee receives
           – ERM) untuk mencapai sasaran dan hasil yang                               delegated authority and responsibilities from
           selaras dan konsisten dengan visi, misi, tujuan,                           the Board of Commissioners in accordance with
           dan perencanaan strategis Perseroan. Dalam                                 its defined scope, while remaining under the
           menjalankan fungsi tersebut, Komite menerima                               Board’s oversight, and supports the Board of
           pendelegasian tugas dan wewenang dari                                      Commissioners in overseeing the Company’s




274
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 277
                                                                                                                      FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Dewan Komisaris sesuai dengan ruang lingkup                                           economic, environmental, and social risks
      yang ditetapkan, serta tetap berada di bawah                                          and impacts, including the review of risk
      pengawasan Dewan Komisaris, serta mendukung                                           management policy in terms of risk limit (risk
      Dewan Komisaris dalam melakukan pengawasan                                            appetite and risk tolerance) set by the Board
      atas risiko dan dampak Perseroan yang mencakup                                        of Directors, as well as the assessment of risk
      aspek ekonomi, lingkungan, dan sosial,termasuk                                        response effectiveness through mitigation
      dalam melakukan penilaian terhadap kebijakan                                          measures implemented. [GRI 2-12] [GRI 2-13]
      manajemen risiko terkait batasan risiko (risk                                  6.     Carry out discussion, evaluation, verification
      appetite and risk tolerance) yang ditetapkan                                          and give recommendation on investment
      Direksi, serta efektivitas upaya penanganan                                           control process and risk management by
      risiko (risk response) melalui langkah-langkah                                        the BOD and report it to the BOC.
      mitigasi yang dilakukan. [GRI 2-12][GRI 2-13]
                                                                                     7.     Give periodic and/or timely reports
6.    Melakukan diskusi, evaluasi, verifikasi dan                                           as requested by BOC.
      memberikan rekomendasi atas proses
      pengendalian investasi dan pengelolaan
      risiko oleh Direksi dan melaporkannya                                          Investment and Risk Management
      kepada Dewan Komisaris.                                                        Committee Membership Composition
7.    Memberikan laporan secara periodik dan/atau                                    Based on the Board of Commissioners’
      sewaktu-waktu diminta oleh Dewan Komisaris.                                    Decree No. 18/SK-DEKOM/BNBR/VIII/2023,
                                                                                     as of August 8, 2023, the Investment and Risk
                                                                                     Management Committee composition for
Susunan Keanggotaan Komite                                                           the period of 2023 - 2025 is as follows:
Investasi dan Manajemen Risiko
Berdasarkan Surat Ketetapan Dewan Komisaris No. 18/                                  1.      Chairman       : Anindya N. Bakrie
SK-DEKOM/BNBR/VIII/2023, per tanggal 8 Agustus                                       2.      Member         : Armansyah Yamin
2023 susunan Komite Investasi dan Manajemen Risiko
                                                                                     3.      Member         : Roy Hendrajanto M. Sakti
untuk periode 2023 - 2025 adalah sebagai berikut:
                                                                                     4.      Member         : Kartini Sally
1.    Ketua                : Anindya N. Bakrie                                       5.      Member         : Arief A. Dhani
2.    Anggota              : Armansyah Yamin
3.    Anggota              : Roy Hendrajanto M. Sakti                                Furthermore based on the Board of Commissioners’
4.    Anggota              : Kartini Sally                                           Decree No. 16/SK-DEKOM/BNBR/X/2025, as
                                                                                     of October 13, 2025, the Investment and Risk
5.    Anggota              : Arief A. Dhani
                                                                                     Management Committee’s composition according
                                                                                     to Decree No. 18/SK-DEKOM/BNBR/VII/2023
Kemudian berdasarkan Surat Ketetapan Dewan                                           was no longer valid and the Investment and
Komisaris No. 16/SK-DEKOM/BNBR/X/2025, per                                           Risk Management Committee composition for
tanggal 13 Oktober 2025 dinyatakan bahwa susunan                                     the period of 2025 - 2028 is as follows:
Komite Investasi dan Manajemen Risiko sesuai SK
No. 18/SK-DEKOM/BNBR/VII/2023 tidak berlaku lagi                                     1.      Chairman       : Armansyah Yamin
dan susunan Komite Investasi dan Manajemen Risiko                                    2.      Member         : Raniwati
untuk periode 2025 - 2028 adalah sebagai berikut:
                                                                                     3.      Member         : Syailendra S. Bakrie
1.    Ketua                : Armansyah Yamin                                         4.      Member         : Adika Aryasthana Bakrie
2.    Anggota              : Raniwati                                                5.      Member         : Adrian T. P. Panggabean
3.    Anggota              : Syailendra S. Bakrie                                    6.      Member         : Roy Hendrajanto M. Sakti
4.    Anggota              : Adika Aryasthana Bakrie                                 7.      Member         : Kartini Sally
5.    Anggota              : Adrian T. P. Panggabean
6.    Anggota              : Roy Hendrajanto M. Sakti
7.    Anggota              : Kartini Sally




                                                                                                                                                      275
 Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan         Laporan Keuangan
    Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan              Additional Information       Financial Report
                                         Corporate Governance         Social and Environmental
                                         Implementation Report             Responsibility
Page 278
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Profil Anggota Komite Investasi                                          Profile of Investment and Risk
      dan Manajemen Risiko                                                     Management Committee Members
      1.   Armansyah Yamin (lihat profil Dewan Komisaris)                      1.     Armansyah Yamin (see profile of
      2.   Raniwati (lihat profil Dewan Komisaris)                                    Board of Commissioners)
      3.   Syailendra S. Bakrie (lihat profil Dewan Komisaris)                 2.     Raniwati (see profile of Board of Commissioners)
      4.   Adika Aryasthana Bakrie (lihat                                      3.     Syailendra S. Bakrie (see profile of
           profil Dewan Komisaris)                                                    Board of Commissioners)
      5.   Adrian T.P. Panggabean (lihat                                       4.     Adika Aryasthana Bakrie (see profile
           profil Dewan Komisaris)                                                    of Board of Commissioners)
      6.   Roy Hendrajanto M. Sakti (lihat profil Direksi)                     5.     Adrian T.P. Panggabean (see profile
                                                                                      of Board of Commissioners)
      7.   Kartini Sally (lihat profil Direksi)
                                                                               6.     Roy Hendrajanto M. Sakti (see
                                                                                      profile of Board of Directors)
      Program Peningkatan Kompetensi Anggota
                                                                               7.     Kartini Sally (see profile of Board of Directors)
      Komite Investasi dan Manajemen Risiko
      Para anggota Komite Investasi dan Manajemen
      Risiko mendapatkan pendidikan berkelanjutan yang                         Competence Development Program for Investment
      dikombinasikan dalam self-study dan keikutsertaan                        and Risk Management Committee Members
      pada pendidikan khusus, pelatihan, workshop,                             Investment and Risk Management Committee
      seminar ataupun konferensi yang bermanfaat                               members have continuous education which
      dalam meningkatkan efektivitas fungsinya.                                is combined in self-study and participation
                                                                               in special education, training, workshops,
      Pelaksanaan Kegiatan Komite Investasi                                    seminars and conferences that are useful
      dan Manajemen Risiko                                                     in their function effectiveness.
      Komite Investasi dan Manajemen Risiko
      melaksanakan tugasnya membantu Dewan                                     Investment and Risk Management
      Komisaris dalam melakukan fungsi pengawasannya                           Committee Duties Implementation
      terhadap Direksi, khususnya dalam melakukan                              The Investment and Risk Management
      penelaahan, penilaian dan rekomendasi terhadap                           Committee assist the Board of Commissioners
      kecukupan, kelengkapan, dan efektivitas                                  in conducting its supervision function over the
      manajemen risiko atas aktivitas perseroan,                               Board of Directors, especially in conducting
      termasuk proposal dan pelaksanaan proyek.                                review, recommendation and assessment to the
                                                                               adequacy, completeness and effectiveness of
      Dalam menjalankan fungsinya Komite Investasi dan                         risk management for the company’s activities,
      Manajemen Risiko memperoleh dukungan dari Direksi                        including project proposal and implementation.
      yang dibantu oleh Divisi Corporate Risk Management
      (CRM) dengan memberikan akses pada sumber                                In executing its function, the Investment and Risk
      informasi termasuk dokumen yang diperlukan dan                           Management Committee gained support from
      fasilitas yang memadai dalam menjalankan fungsinya.                      the Board of Directors assisted by Corporate Risk
                                                                               Management (CRM) Division by giving access to
      Rapat dan Kehadiran Anggota Komite                                       sources of information including documents required
      Investasi dan Manajemen Risiko                                           and sufficient facility in performing its function.
      Dalam pelaksanaan tugas Komite, selama tahun
      2025 Komite Investasi dan Manajemen Risiko                               Investment and Risk Management Committee
      telah mengadakan rapat baik rapat Komite                                 Members Meeting and Attendance
      maupun rapat dengan Dewan Komisaris, Direksi                             During 2025, in its duties implementation, the
      maupun organ perusahaan yang lainnya.                                    Investment and Risk Management Committee
                                                                               holds the committee meetings as well as the
      Rincian kehadiran rapat Komite Investasi                                 meeting with the Board of Commissioners,
      dan Manajemen Risiko tahun 2025:                                         Directors and other organs of the company.

                                                                               The following are detailed of the Investment
                                                                               and Risk Management Committee
                                                                               meeting and attendance in 2025:




276
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 279
                                                                                                                                FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                  KOMITE INVESTASI DAN MANAJEMEN
                                                                                                                         RISIKO PERUSAHAAN
                 TANGGAL                                                                                                         INVESTMENT AND RISK
 NO                                                             AGENDA                                                          MANAGEMENT COMMITTEE
                     DATE

                                                                                                                AY         RN           SSB    AYB       AP        RH         KS
                                   Penyampaian pencapaian program
         24 Maret 2025             2024, dan rencana kerja CRM 2025
   1                                                                                                             1          1            -      -          -        1          1
         March 24, 2025            Submission of 2023 program achievements,
                                   and 2024 CRM work plans
                                   Pembahasan usulan dan perkembangan
         28 April 2025             investasi unit usaha
  2                                                                                                              1          1            -      -          -        1          1
         April 28, 2025            Discussion on business unit investment
                                   proposals and developments
                                   Pembahasan Risiko Proyek dan/atau
         28 Juli 2025              Transaksi semester 1 tahun 2025
  3                                                                                                              1          1            -      -          -        1          1
         July 28, 2025             Discussion on Risks of Project and/or
                                   Transaction semester 1 year 2025
                                   Pembahasan usulan dan perkembangan
         7 Oktober 2025            investasi unit usaha
  4                                                                                                              1          1            1      1          1        1          1
         October 7, 2025           Discussion on business unit investment
                                   proposals and developments
                                   Pembahasan Risiko Proyek dan/atau
         5 Desember 2025           Transaksi semester 2 tahun 2025
  5                                                                                                              1          1            1      1          1        1          1
         December 5, 2025          Discussion on Risks of Project and/or
                                   Transaction semester 2 year 2025
 Total                                                                                                           5         5             2      2         2         5          5
 Persentase Kehadiran
                                                                                                               100%      100%           100%   100%     100%      100%        100%
 Attendance Percentage
Keterangan | Description:
AY     : Armansyah Yamin
                                                 AP     : Adrian T.P. Panggabean                     - : Belum / sudah tidak menjabat 0 : Tidak hadir          1 : Hadir
RN     : Raniwati
                                                 RH     : Roy Hendrajanto M. Sakti                   - : Not yet / no longer served   0 : Did not attend       1 : Attended
SSB : Syailendra S. Bakrie
                                                 KS     : Kartini Sally
AYB : Adika Aryasthana Bakrie




Komite Tata Kelola Perusahaan                                                            Corporate Governance Committee
Komite Tata Kelola Perusahaan (Komite CG) dibentuk                                       The Corporate Governance Committee (CG
untuk membantu fungsi Dewan Komisaris mengelola                                          Committee) is established to assist the Board of
dan memastikan efektifitas penerapan praktik GCG di                                      Commissioners’ functions in the management
Perusahaan. Komite mengawasi dan mendorong agar                                          and assurance of effectiveness of GCG practices
penerapan prinsip-prinsip GCG dan praktik korporasi                                      implementation in the Company. The Committee
yang sehat telah terlaksana sesuai dengan peraturan                                      monitors and supports the implementation
perundang undangan, standard industri yang berlaku,                                      of GCG principles in accordance with the
dan norma-norma etika yang hidup di masyarakat.                                          prevailing legislations and industry standards,
                                                                                         as well as ethical norms in the community.
Dalam menjalankan tugasnya Komite Tata Kelola
Perusahaan berpedoman pada Piagam Komite                                                 The Company’s Corporate Governance
Tata Kelola Perusahaan (Corporate Governance                                             Committee Charter directs the implementation
Committee Charter) perusahaan yang menguraikan                                           of Corporate Governance Committee’s duties.
secara lengkap tugas, peran dan fungsi kerja Komite.                                     The Corporate Governance Committee Charter
                                                                                         elaborates the duties, roles and functions
                                                                                         of the Committee comprehensively.




                                                                                                                                                                                     277
 Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan                  Tanggung Jawab Sosial                Informasi Tambahan                    Laporan Keuangan
    Human Capital Management         Tata Kelola Perusahaan                   dan Lingkungan                   Additional Information                  Financial Report
                                     Corporate Governance                 Social and Environmental
                                     Implementation Report                     Responsibility
Page 280
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Tugas dan Tanggung Jawab Komite                                          Duties and Responsibilities of Corporate
      Tata Kelola Perusahaan                                                   Governance Committee
      1.   Membantu tugas Dewan Komisaris dalam                                1.      Assist the Board of Commissioners in
           pembinaan dan tugas pengawasan                                              supervisory and monitoring function,
           khususnya tentang efektivitas penerapan                                     especially regarding effectiveness of GCG
           praktik GCG di Perusahaan sebagai upaya                                     practices implementation in the Company as
           meningkatkan nilai Pemegang Saham.                                          an effort to increase Shareholders value.
      2.   Memberikan rekomendasi peningkatan                                  2.      Provide recommendations on improvement
           penerapan GCG di Perusahaan,                                                of GCG implementation in the Company,
           sesuai dengan asas-asas GCG.                                                in accordance with GCG principles.
      3.   Meningkatkan keyakinan para Stakeholders                            3.      Increase Stakeholders’ confidence that
           bahwa Perusahaan dikelola dengan                                            the Company is managed in a prudent,
           baik, professional dan terpercaya.                                          professional and reliable manner.
      4.   Memastikan bahwa penerapan prinsip-prinsip                          4.      Ensure that the implementation of Corporate
           Corporate Governance (CG) dan praktik                                       Governance (CG) principles and sound
           korporasi yang sehat telah terlaksana sesuai                                corporate practices have been carried out
           dengan tuntutan peraturan perundangan,                                      in accordance with the demand of rules and
           standar industri yang berlaku, dan norma-                                   regulations, prevailing industry standard,
           norma etika yang hidup di masyarakat.                                       and ethical norms practiced by society .
      5.   Komite CG membantu Dewan Komisaris dalam                            5.      Assist the Board of Commissioners in
           mengkaji kebijakan GCG secara menyeluruh                                    comprehensively assessing GCG policies
           yang disusun oleh Direksi dan Manajemen                                     formulated by the Board of Directors and
           serta menilai konsistensi penerapannya,                                     Management as well evaluate the consistency
           termasuk yang terkait dengan etika bisnis dan                               of its implementation, including those
           tanggung jawab sosial perusahaan (CSR).                                     that are related with business ethics and
      6.   Memastikan kecukupan struktur dan proses bagi                               corporate social responsibility (CSR).
           organ perseroan maupun organ pendukung                              6.      Ensure adequacy of structure and process
           perseroan telah tercukupi dengan baik dan                                   for company organs and company supporting
           berjalan sesuai dengan tuntutan peraturan                                   organs have been well fulfilled and carried out
           perundangan yang berlaku (antara lain UU                                    in accordance with the demand of prevailing
           No. 40/2007 tentang Perseroan Terbatas                                      rules and regulations (among others are UU
           dan UU No. 8/1995 tentang Pasar Modal).                                     No.40/2007 concerning Limited Liability Company
      7.   Memastikan, mengawasi dan melakukan                                         and UU No.8/1995 concerning Capital Market).
           evaluasi pelaksanaan Program Kepatuhan                              7.      Ensure, monitor and evaluate
           dan Etika termasuk Whistleblowing System                                    implementation of Compliance and
           (WBS) telah berjalan dengan baik.                                           Ethics Program including Whistleblowing
      8.   Memastikan, mengawasi dan melakukan evaluasi                                System have been carried out well.
           pelaksanaan apakah sistem pengendalian                              8.      Ensure, monitor and evaluate implementation
           internal yang baik telah berjalan di semua                                  of a reliable internal control system
           tingkatan organisasi dan operasi perusahaan.                                has been carried out in all levels of
      9.   Memastikan, mengawasi dan melakukan                                         organization and company operation.
           evaluasi serta rekomendasi bahwa pernyataan                         9.      Ensure, monitor and evaluate as well as
           Pakta Integritas PT Bakrie & Brothers Tbk dapat                             provide recommendations on declaration
           dilaksanakan secara bertahap sesuai dengan                                  of PT Bakrie & Brothers Tbk Integrity Pact
           perkembangan dan kebutuhan perusahaan.                                      can be implemented gradually according
      10. Bila diperlukan Komite CG atas persetujuan                                   to Company development and needs.
          Dewan Komisaris dapat mengundang                                     10. If deemed necessary, the CG Committee
          pihak independen untuk melakukan                                         with approval from the Board of
          penilaian terhadap penerapan CG.                                         Commissioners may invite independent
                                                                                   parties to assess CG implementation.




278
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 281
                                                                                                                     FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




11.   Melakukan diskusi, evaluasi, verifikasi dan                                    11.    Conduct discussion, evaluation, verification
      rekomendasi atas hasil-hasil pelaksanaan                                              and provide recommendations on results
      tugas Komite CG dengan pihak terkait dan                                              of CG Committee duties implementation
      melaporkan hasilnya kepada Dewan Komisaris.                                           with related parties and deliver the result
12. Bila diperlukan Komite CG dapat berkomunikasi                                           to the Board of Commissioners.
    dengan Komite-Komite lainnya terkait dengan                                      12. If deemed necessary, CG Committee
    pelaksanaan penerapan CG secara umum.                                                may communicate with other Committees
13. Melaksanakan tugas lain yang diberikan                                               regarding general implementation of CG.
    oleh Dewan Komisaris sepanjang masih                                             13. Perform other tasks mandated by the Board
    dalam lingkup tugas dan kewajiban                                                    of Commissioners providing the tasks are
    Dewan Komisaris berdasarkan ketentuan                                                still within Board of Commissioners duties
    peraturan perundangan yang berlaku.                                                  and responsibilities scope according to
                                                                                         prevailing rules and regulations.
Independensi Komite Tata Kelola Perusahaan
Anggota Komite Tata Kelola Perusahaan memiliki                                       Corporate Governance Committee Independency
sikap profesional dan kemandirian (sense of                                          Corporate Governance Committee members
independency), dalam arti bahwa kemandirian dan                                      possess a professional attitude and have a sense
profesionalisme ini tercermin dalam situasi ketika                                   of independence, meaning that independence and
menghadapi berbagai pengaruh atau tekanan yang                                       professionalism are reflected in situations when
berasal dari berbagai kepentingan yang dikhawatirkan                                 dealing with the influences and pressures that
akan mengganggu dalam pelaksanaan tugas.                                             may come from various interests which are feared
                                                                                     would interfere with the implementation of duties.
Susunan Keanggotaan Komite
Tata Kelola Perusahaan                                                               Corporate Governance Committee
Berdasarkan Surat Ketetapan Dewan Komisaris No.                                      Membership Composition
06/SK-DEKOM/BNBR/V/2025, per tanggal 2 Mei                                           Based on the Board of Commissioners’ Decree No.
2025 susunan Komite Tata Kelola Perusahaan untuk                                     06/SK-DEKOM/BNBR/V/2025, as of May 2, 2025,
periode 2023 - 2025 adalah sebagai berikut:                                          the Corporate Governance Committee composition
                                                                                     for the period of 2023 - 2025 is as follows:
1.    Ketua                : Armansyah Yamin
2.    Anggota              : Raniwati                                                1.     Chairman       : Armansyah Yamin
3.    Anggota              : Irwan Sjarkawi                                          2.     Member         : Raniwati
4.    Anggota              : Kartini Sally                                           3.     Member         : Irwan Sjarkawi
                                                                                     4.     Member         : Kartini Sally
Kemudian berdasarkan Surat Ketetapan Dewan
Komisaris No. 17/SK-DEKOM/BNBR/X/2025, per
tanggal 13 Oktober 2025 dinyatakan bahwa susunan                                     Furthermore based on the Board of Commissioners’
Komite Tata Kelola Perusahaan sesuai SK No. 06/                                      Decree No. 17/SK-DEKOM/BNBR/X/2025, as of
SK-DEKOM/BNBR/V/2025 tidak berlaku lagi dan                                          October 13, 2025, the Corporate Governance
susunan Komite Tata Kelola Perusahaan untuk                                          Committee’s composition according to Decree No. 06/
periode 2025 - 2028 adalah sebagai berikut:                                          SK-DEKOM/BNBR/V/2025 was no longer valid and
                                                                                     the Corporate Governance Committee composition
1.    Ketua                : Armansyah Yamin                                         for the period of 2025 - 2028 is as follows:
2.    Anggota              : Raniwati                                                1.     Chairman       : Armansyah Yamin
3.    Anggota              : Syailendra S. Bakrie                                    2.     Member         : Raniwati
4.    Anggota              : Adika Aryasthana Bakrie                                 3.     Member         : Syailendra S. Bakrie
5.    Anggota              : Adrian T. P. Panggabean                                 4.     Member         : Adika Aryasthana Bakrie
6.    Anggota              : Kartini Sally                                           5.     Member         : Adrian T. P. Panggabean
7.    Anggota              : Okder Pendrian                                          6.     Member         : Kartini Sally
                                                                                     7.     Member         : Okder Pendrian




                                                                                                                                                    279
 Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan       Laporan Keuangan
    Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan             Additional Information     Financial Report
                                         Corporate Governance         Social and Environmental
                                         Implementation Report             Responsibility
Page 282
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Profil Anggota Komite Tata Kelola Perusahaan                             Profile of Corporate Governance
      1.   Armansyah Yamin (lihat profil Dewan Komisaris)                      Management Committee Member
      2.   Raniwati (lihat profil Dewan Komisaris)                             1.      Armansyah Yamin (see profile of
                                                                                       Board of Commissioners)
      3.   Syailendra S. Bakrie (lihat profil Dewan Komisaris)
                                                                               2.      Raniwati (see profile of Board of Commissioners)
      4.   Adika Aryasthana Bakrie (lihat
           profil Dewan Komisaris)                                             3.      Syailendra S. Bakrie (see profile of
                                                                                       Board of Commissioners)
      5.   Adrian T. P. Panggabean (lihat
           profil Dewan Komisaris)                                             4.      Adika Aryasthana Bakrie (see profile
                                                                                       of Board of Commissioners)
      6.   Kartini Sally (lihat profil Direksi)
                                                                               5.      Adrian T.P. Panggabean (see profile
      7.   Okder Pendrian (lihat profil Manajemen Senior)
                                                                                       of Board of Commissioners)
                                                                               6.      Kartini Sally (see profile of Board of Directors)
      Program Peningkatan Kompetensi Anggota
                                                                               7.      Okder Pendrian (see profile of
      Komite Tata Kelola Perusahaan
                                                                                       Senior Management)
      Para anggota Komite Tata Kelola Perusahaan
      mendapatkan pendidikan berkelanjutan yang
      dikombinasikan dalam self-study dan keikutsertaan                        Competence Development Program for
      pada pendidikan khusus, pelatihan, workshop,                             Corporate Governance Committee Members
      seminar ataupun konferensi yang bermanfaat                               Corporate Governance Committee Members
      dalam meningkatkan efektivitas fungsinya.                                have continuous education which is combined in
                                                                               self-study and participation in special education,
      Pelaksanaan Kegiatan Komite Tata Kelola Perusahaan                       training, workshops, seminars and conferences
      Komite Tata Kelola Perusahaan melaksanakan                               that are useful in their function effectiveness.
      tugasnya membantu Dewan Komisaris dalam
      memastikan prinsip dan kaidah Tata Kelola                                Corporate Governance Committee
      Perusahaan yang Baik dapat terlaksana dengan                             Duties Implementation
      baik dan sesuai dengan tuntutan peraturan                                The Risk Management Committee assists the Board
      perundangan serta sasaran pendirian Perseroan.                           of Commissioners in ensuring that the principles
                                                                               of Good Corporate Governance are followed
      Dalam melaksanakan tugasnya Komite Tata Kelola                           and utilized as well as comply with the prevailing
      Perusahaan melakukan kegiatan-kegiatan berikut:                          regulations and meet the Company’s objectives.

      1.   Berkomunikasi dengan Sekretaris Perusahaan,                         In performing its duties, the Corporate Governance
           Departemen Internal Audit dan Divisi Sumber                         Committee perform the following activities:
           Daya Manusia terkait kepatuhan terhadap
           peraturan Pasar Modal dan peraturan                                 1.      Communicate with Corporate Secretary,
           terkait lainnya, sistem pengendalian                                        Internal Audit Department and Human
           internal sesuai dengan uraian COSO, serta                                   Capital Division concerning compliance to
           penerapan program Kepatuhan dan Etika                                       prevailing Capital Market regulations and other
           termasuk Whistleblowing System (WBS).                                       related regulations, internal control system in
      2.   Memantau secara langsung efektivitas                                        accordance with COSO description, as well
           pelaksanaan program Tata Kelola                                             ass implementation of Compliance and Ethics
           Perusahaan dan berkomunikasi dengan                                         program including Whistleblowing System (WBS).
           penanggung jawab pelaksananya.                                      2.      Directly monitor the effectiveness
      3.   Dengan persetujuan Dewan Komisaris dapat                                    of implementation of the Corporate
           memperoleh asistensi dari tenaga ahli eksternal.                            Governance program and communicate
                                                                                       with the person in charge.
                                                                               3.      With approval from the Board of
                                                                                       Commissioners, the committee may seek
                                                                                       assistance from external experts..




280
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 283
                                                                                                                                FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Rapat dan Kehadiran Anggota Komite                                                       Corporate Governance Committee
Tata Kelola Perusahaan                                                                   Members Meeting and Attendance
Dalam pelaksanaan tugas Komite, selama                                                   During 2025, in its duties implementation, the
tahun 2025 Komite Tata Kelola Perusahaan                                                 Corporate Governance Committee holds the
telah mengadakan rapat baik rapat Komite                                                 committee meetings as well as the meeting
maupun rapat dengan Dewan Komisaris, Direksi                                             with the Board of Commissioners, Directors
maupun organ perusahaan yang lainnya.                                                    and other organs of the company.

Rincian kehadiran rapat Komite Tata Kelola                                               The following are detailed of the Corporate Governance
Perusahaan tahun 2025 adalah sebagai berikut:                                            Committee meeting and attendance in 2025:



                                                                                                                     KOMITE TATA KELOLA PERUSAHAAN
                 TANGGAL                                                                                              CORPORATE GOVERNANCE COMMITTEE
 NO                                                            AGENDA
                     DATE
                                                                                                                AY         RN           SSB    AYB       AP        KS         OP
                                   Pembahasan Laporan Kegiatan GRC tahun
         24 Maret 2025             2025 dan rencaca kerja tahun 2026
   1                                                                                                             1          1            -      -          -        1          1
         March 24, 2025            Discussion of the GRC Activity Report for
                                   2025 and the Work Plan for 2026
                                   Penyampaian Laporan Kegiatan
                                   Kepatuhan di BNBR dan Unit Usaha
         28 April 2025             oleh Departemen Compliance
  2                                                                                                              1          1            -      -          -        1          1
         April 28, 2025            Presentation of the Compliance Activity
                                   Report at BNBR and its Business Units
                                   by the Compliance Department
                                   Pembahasan usulan penyempurnaan Board
                                   Manual & Corporate Governance Manual
         28 Juli 2025
  3                                Discussion of the proposed                                                    1          1            -      -          -        1          1
         July 28, 2025
                                   amendments to the Board Manual and
                                   Corporate Governance Manual
                                   Penetapan anggota Komite Tata Kelola
                                   Perusahaan yang baru serta pembahasan
         7 Oktober 2025            tugas dan tanggung jawab
  4                                                                                                              1          1            1      1          1        1          1
         October 7, 2025           Appointment of new members of the Corporate
                                   Governance Committee and discussion
                                   of their duties and responsibilities
                                   Penelaahan implementasi GCG tahun
         5 Desember 2025           2025 di BNBR dan Unit Usaha
  5                                                                                                              1          1            1      1          1        1          1
         December 5, 2025          Review of GCG implementation in
                                   2025 at BNBR and Business Units
 Total                                                                                                           5         5             2      2         2         5          5
 Persentase Kehadiran
                                                                                                               100%      100%           100%   100%     100%      100%        100%
 Attendance Percentage
 Keterangan | Description:
 AY     : Armansyah Yamin
                                                 AP     : Adrian T.P. Panggabean                     - : Belum / sudah tidak menjabat 0 : Tidak hadir          1 : Hadir
 RN     : Raniwati
                                                 KS     : Kartini Sally                              - : Not yet / no longer served   0 : Did not attend       1 : Attended
 SSB : Syailendra S. Bakrie
                                                 OP     : Okder Pendrian
 AYB : Adika Aryasthana Bakrie




                                                                                                                                                                                     281
 Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan                  Tanggung Jawab Sosial                Informasi Tambahan                    Laporan Keuangan
    Human Capital Management         Tata Kelola Perusahaan                   dan Lingkungan                   Additional Information                  Financial Report
                                     Corporate Governance                 Social and Environmental
                                     Implementation Report                     Responsibility
Page 284
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      FUNGSI ORGAN PENDUKUNG DIREKSI
      FUNCTIONS SUPPORTING THE BOARD OF DIRECTORS

      SEKRETARIS PERUSAHAAN                                                    CORPORATE SECRETARY
      Sekretaris Perusahaan adalah organ yang berfungsi                        Corporate Secretary is a function who acts as liaison
      sebagai penghubung (liaison officer) antara                              officer between Financial Service Authority (OJK),
      Perseroan dengan Otoritas Jasa Keuangan (OJK),                           Indonesia Stock Exchange and other regulators,
      Bursa Efek Indonesia, dan regulator lainnya, serta                       as well as with the public in order to reinforce
      dengan masyarakat dalam rangka menegakkan                                transparency principles in company’s information
      prinsip transparansi dalam pengelolaan informasi                         and communication management. Therefore the
      dan komunikasi perseroan. Karena itu Sekretaris                          Corporate Secretary acts as the organizer of Board
      Perusahaan bertindak sebagai penata-usaha                                of Commissioners and Board of Directors daily
      aktivitas sehari-hari dari lembaga Dewan Komisaris                       activities. Corporate Secretary is responsible to
      dan Direksi. Sekretaris Perusahaan bertanggung                           the Board of Directors through Director & CLO.
      jawab kepada Direksi melalui Direktur & CLO.
                                                                               The appointment of Christofer A. Uktolseja
      Penunjukkan Christofer A. Uktolseja sebagai                              as Corporate Secretary was ratified by the
      Sekretaris Perusahaan dikukuhkan dengan                                  Decision Letter of Board of Directors No.003/
      Surat Keputusan Direksi No. 003/SK-BOD-                                  SK-BOD-BNBR/VI/15 dated June 5, 2015, and
      BNBR/VI/15 tanggal 5 Juni 2015, dan telah                                has been informed to OJK through letter No.046/
      diinformasikan kepada OJK melalui surat No. 046/                         BNBR/CS-OJK/VI/15 dated June 8, 2015.
      BNBR/CS-OJK/VI/15 tanggal 8 Juni 2015.
                                                                               Corporate Secretary Duties
      Tugas Sekretaris Perusahaan                                              The Corporate Secretary duties cover the following:
      Tugas Sekretaris Perusahaan meliputi:
                                                                               1.      A liaison between the Company with
      1.   Menjadi penghubung antara Perusahaan                                        Financial Services Authority (OJK),
           dengan Otoritas Jasa Keuangan (OJK),                                        Shareholders, Self Regulatory Organization
           Pemegang Saham, Self Regulatory Organization                                (SRO), other Institutions, and public.
           (SRO), Lembaga lainnya, dan masyarakat.                             2.      Provide suggestions to the Board of
      2.   Memberi masukan kepada Direksi mengenai                                     Directors on the compliance towards
           pemenuhan kepatuhan terhadap peraturan                                      relevant regulations, and to hold firmly
           perundang-undangan terkait, serta berpegang                                 on the Company’s standard of ethics.
           teguh terhadap standar etika Perusahaan.                            3.      Prepare and disseminate accurate and
      3.   Menyiapkan dan mengkomunikasikan informasi                                  complete information regarding the
           yang akurat dan lengkap mengenai kinerja                                    Company’s performance to the Capital
           Perusahaan kepada masyarakat Pasar Modal                                    Market community and other stakeholders.
           dan pemangku kepentingan lainnya.                                   4.      Assist the Board of Directors in:
      4.   Membantu Direksi dalam:                                                     »       Information dissemination to the Board
           »    Menyiapkan informasi yang dibutuhkan                                           of Directors regarding the requirement
                Direksi terkait permintaan dari Dewan                                          of the Board of Commissioners,
                Komisaris, OJK, SRO serta Lembaga lainnya.                                     OJK, SRO and other Institutions.
           »    Memastikan bahwa Perusahaan telah                                      »       Ensuring the Company’s fulfillment in its
                memenuhi kewajiban pelaporan                                                   obligations to reporting and information
                dan keterbukaan informasi secara                                               transparency in timely and accurate manners.
                tepat waktu dan akurat.                                        5.      Documenting several activities and information
      5.   Mendokumentasikan berbagai kegiatan                                         on the Company as well as to publish it on time
           dan informasi terkait Perusahaan serta                                      in accordance with the Company’s policy.
           mempublikasikannya secara tepat waktu                               6.      Conducting updates on the Capital Market
           sesuai kebijakan Perusahaan.                                                industry development, specifically the prevailing
      6.   Mengikuti perkembangan industri Pasar                                       regulations in the Capital Market, as well as GCG
           Modal, khususnya peraturan-peraturan                                        practices so as to provide whenever necessary
           yang berlaku di Pasar Modal serta praktik-                                  any information required by the Board of



282
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 285
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     praktik GCG sehingga dapat memberikan                                            Commissioners, Directors, and internal parties.
     informasi bagi Dewan Komisaris, Direksi serta                             7.     Maintain and enhance the Company’s positive
     internal Perusahaan bilamana dibutuhkan.                                         image, both nationally and internationally.
7.   Mempertahankan serta meningkatkan
     citra Perusahaan yang positif, baik di
     tingkat nasional maupun internasional.




            CHRISTOFER
            ALEXANDER UKTOLSEJA
            SEKRETARIS PERUSAHAAN
            CORPORATE SECRETARY




             Christofer Alexander Uktolseja, Warga
             Negara Indonesia, lahir di Prabumulih
             pada tahun 1973 dan memperoleh gelar
             Sarjana Hukum dari Universitas Katolik
             Parahyangan, Bandung. Beliau menjabat
             sebagai Corporate Secretary Perseroan
             sejak Juni 2015, serta menjabat sebagai
             Head of Corporate Legal sejak tahun 2011.
             Beliau bergabung dengan Perseroan
             sejak tahun 1999 di Departemen
             Corporate Legal sebagai Legal
             Advisor. Sebelum bergabung dengan
             Perseroan, Beliau pernah bergabung
             dengan salah satu perusahaan Oil & Gas
             terbesar di Indonesia yaitu Total E&P
             Indonesie (dahulu Total Indonesie).


             Christofer Alexander Uktolseja, an
             Indonesian, was born in Prabumulih in
             1973 and earned a Bachelor degree
             in Law from Parahyangan Catholic
             University, Bandung. He has held the
             position of Corporate Secretary since
             June 2015 and also holds the position
             of Head of Corporate Legal since 2011.
             He joined the Company in 1999 in the
             Corporate Legal Department as a Legal
             Advisor. Prior to joining the Company, he
             joined with one of the largest Oil & Gas
             company in Indonesia namely Total E&P
             Indonesie (previously Total Indonesie).




                                                                                                                                              283
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 286
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Program Peningkatan Kompetensi                                                  Competence Development Program
      Sekretaris Perusahaan                                                           for the Corporate Secretary
      Sekretaris Perusahaan mendapatkan pendidikan                                    Corporate Secretary has continuous
      berkelanjutan yang dikombinasikan dalam self-                                   education which is combined in self-study and
      study dan keikutsertaan pada pendidikan khusus,                                 participation in special education, training,
      pelatihan, workshop, seminar ataupun konferensi yang                            workshops, seminars and conferences that
      bermanfaat dalam meningkatkan efektivitas fungsinya.                            are useful in its function effectiveness.

      Selama tahun 2025 Sekretaris Perusahaan menghadiri                              During 2025 Corporate Secretary has attended
      program pengembangan keahlian sebagai berikut:                                  the following development program:


                   TANGGAL                                                                                         PENYELENGGARA                       TEMPAT
       NO                                                              AGENDA
                      DATE                                                                                               ORGANIZER                    LOCATION

                                          Pembukaan Perdagangan PT Bursa
              2 Januari 2025              Efek Indonesia (BEI) Tahun 2025
       1                                                                                                                    BEI                         Online
              January 2, 2025             Indonesia Stock Exchange (IDX)
                                          Opening of Trading in 2024
              16 Januari 2025             Webinar terkait Perdagangan Karbon Internasional
       2                                                                                                                    BEI                         Online
              January 16, 2025            Webinar on International Carbon Trading
                                          Sosialisasi POJK Nomor 45 Tahun 2024
                                          tentang Pengembangan dan Penguatan
              6 Februari 2025             Emiten dan Perusahaan Publik
       3                                                                                                                    OJK                         Online
              February 6, 2025            Socialization of OJK Regulation No.45 Year 2024
                                          concerning Development and Reinforcement
                                          of Issuers and Public Companies
                                          Webinar “Peran Perusahaan Publik dalam Keuangan
                                          Berkelanjutan: Memahami Taksonomi untuk
              13 Maret 2025               Keuangan Berkelanjutan Indonesia Versi 2”
       4                                                                                                                 ICSA - OJK                     Online
              March 13, 2025              Webinar “Role of Public Companies in
                                          Sustainable Finance: Understanding Taxonomy
                                          for Indonesia Sustainable Finance Version 2”
                                          Webinar “Siapa Dibalik Korporasi? Mencermati
                                          Transparansi Beneficial Ownership dan
              19 Maret 2025               Pengaturannya di Indonesia”
       5                                                                                                                    AEI                         Online
              March 19, 2025              Webinar “Who’s Behind Corporation?
                                          Examining Transparency of Beneficial
                                          Ownership and Its Regulation in Indonesia”
              21 Maret 2025               Sosialisasi eASY.KSEI
       6                                                                                                                   KSEI                         Online
              March 21, 2025              Socialization of eASY.KSEI
                                          Webinar “Peran Corporate Secretary dalam
                                          Mendorong Governansi, Manajemen Risiko,
              17 April 2025               dan Kepatuhan (GRK) yang Baik”
       7                                                                                                                   ICSA                         Online
              April 17, 2025              Webinar “Role of Corporate Secretary
                                          in Promoting Good Governance, Risk
                                          Management, and Compliance”
                                          Webinar “Pendalaman Peraturan No 1-E
              22 April 2025               Tentang: Kewajiban Penyampaian Informasi”
       8                                                                                                                   ICSA                         Online
              April 22, 2025              Webinar “In-depth Study of Regulation No.1-E
                                          concerning: Information Disclosure Obligation”
              24 April 2025               Communication Evaluation: Measuring the
       9                                                                                                                   ICSA                         Online
              April 24, 2025              Impact of Communications to Stakeholders

              25 April 2025               Advancing Corporate Environmental Initiatives
       10                                                                                                                  ICSA                         Online
              April 25, 2025              through Natural Climate Solutions

              29 April 2025               Rapat Umum Anggota ICSA
       11                                                                                                                  ICSA                         Online
              April 29, 2025              General Meeting of ICSA Members




284
                      Profil Perusahaan              Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights            Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 287
                                                                                                                           FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                TANGGAL                                                                                        PENYELENGGARA               TEMPAT
NO                                                                     AGENDA
                    DATE                                                                                              ORGANIZER           LOCATION

        2 Juni 2025                     Musyawarah Anggota AEI Tahun 2025                                                             Hotel Indonesia
12                                                                                                                          AEI
        June 2, 2025                    2025 Conference of AEI Members                                                                  Kempinski
                                        Pendalaman POJK Nomor 14/POJK.04/2019 tentang
                                        Penambahan Modal Perusahaan Terbuka dengan
        17 Juni 2025                    Memberikan Hak Memesan Efek Terlebih Dahulu
13                                                                                                                         ICSA             Online
        June 17, 2025                   In-depth Study of OJK Regulation No.14/
                                        POJK.04/2019 concerning Capital Increase of
                                        Public Companies with Preemptive Rights
        8 Juli 2025                     Seminar Emiten 2025                                                                          The Ritz-Carlton
14                                                                                                                         KSEI
        July 8, 2025                    2025 Issuers Seminar                                                                             Jakarta
                                        Webinar “Pendalaman POJK Nomor 4
                                        Tahun 2024 tentang Laporan Kepemilikan
                                        atau Setiap Perubahan Kepemilikan Saham
                                        Perusahaan Terbuka dan Laporan Aktivitas
        29 Juli 2025                    Menjaminkan Saham Perusahan Terbuka”
15                                                                                                                    ICSA - OJK            Online
        July 29, 2025                   Webinar “In-depth Study of OJK Regulation
                                        No.4 Year 2024 concerning Reports of
                                        Ownership or Every Change of Ownership
                                        of Public Companies’ Shares and Reports of
                                        Public Companies Shares Pledging Activity”
                                        Webinar “Penerapan dan Pemahaman POJK
                                        Nomor 14 Tahun 2025 tentang Pelaksanaan
                                        Rapat Umum Pemegang Saham, Rapat
                                        Umum Pemegang Obligasi, dan Rapat Umum
                                        Pemegang Sukuk Secara Elektronik”
        31 Juli 2025
16                                      Webinar “Implementation and Understanding                                           AEI             Online
        July 31, 2025
                                        of OJK Regulation No.14 Year 2025
                                        concerning Implementation of Annual General
                                        Meeting of Shareholders, General Meeting
                                        of Bondholders, and General Meeting of
                                        Sukuk Holders via Electronic Means”
                                        Webinar “Pendalaman POJK Nomor 42
                                        Tahun 2020 tentang Transaksi Afiliasi dan
        2 Desember 2025                 Transaksi Benturan Kepentingan”
17                                                                                                                         ICSA             Online
        December 2, 2025                Webinar “In-depth Study of OJK Regulation No.42
                                        Year 2020 concerning Affiliated Transactions
                                        and Transaction with Conflicts of Interests”
                                        Webinar “Pendalaman Peraturan Nomor I-A tentang
                                        Pencatatan Saham dan Efek Bersifat Ekuitas Selain
        9 Desember 2025                 Saham yang Diterbitkan oleh Perusahaan Tercatat”
18                                                                                                                         ICSA             Online
        December 9, 2025                Webinar “In-depth Study of Regulation No.1-A
                                        concerning Listing of Shares and Equity-Type
                                        Securities Issued by Listed Companies”
        12 Desember 2025                HUT AEI ke-37                                                                                 Main Hall, Bursa
19                                                                                                                          AEI
        December 12, 2025               37th Anniversary of AEI                                                                     Efek Indonesia (BEI)

        15 Desember 2025                Kegiatan Compliance Refreshment
20                                                                                                                          BEI             Online
        December 15, 2025               Compliance Refreshment Activities
Keterangan | Description::
OJK      : Otoritas Jasa Keuangan | Financial Services Authority
BEI      : Bursa Efek Indonesia | Indonesia Stock Exchange
KSEI     : Kustodian Sentral Efek Indonesia | Indonesia Central Securities Depository
AEI      : Asosiasi Emiten Indonesia | Indonesian Public Listed Companies Association
ICSA     : Indonesia Corporate Secretary Association




                                                                                                                                                           285
 Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan                 Tanggung Jawab Sosial      Informasi Tambahan      Laporan Keuangan
    Human Capital Management                Tata Kelola Perusahaan                  dan Lingkungan         Additional Information    Financial Report
                                            Corporate Governance                Social and Environmental
                                            Implementation Report                    Responsibility
Page 288
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Pelaksanaan Tugas Sekretaris                                               Corporate Secretary Duties
      Perusahaan Tahun 2025                                                      Implementation in 2025
      Kegiatan Sekretaris Perusahaan di                                          The Corporate Secretary activities
      tahun 2025 adalah antara lain:                                             in 2025 are as follows:

      ♦        Persiapan dan pelaksanaan RUPS                                    ♦       2025 Annual and Extraordinary GMS
               Tahunan dan Luar Biasa 2025.                                              preparation and implementation.
      ♦        Penyelenggaraan Public Expose.                                    ♦       Held the Public Expose.
      ♦        Menjalin komunikasi dengan                                        ♦       Conducted communication with the
               regulator dan badan terkait.                                              regulators and relevant institutions.



      DAF TAR PENYAM PAIAN I N FORMA SI B N B R KEPADA REGU L ATOR DI TAH U N 2025
      BNBR INFORMATION DISSEMINATION TO THE REGULATORS IN 2025

                     TANGGAL                     NOMOR SURAT             TUJUAN                                      PERIHAL
       NO.
                        DATE                     LETTER NUMBER           RECIPIENT                                   SUBJECT

                                                                                          Laporan Bulanan Registrasi Pemegang
                 8 Januari 2025                                                           Efek Periode 31 Desember 2024
          1                                 001/BNBR/CS-BEI/I/25           BEI
                 January 8, 2025                                                          Monthly Report of BNBR Securities Holder
                                                                                          Registration as of December 31, 2024
                                                                                          Penyampaian Data Hutang/Kewajiban dalam
                                                                                          Valuta Asing Periode 31 Desember 2024
                 8 Januari 2025
          2                                 002/BNBR/CS-OJK/I/25           OJK            Submission of Debt/Liability Data in
                 January 8, 2025
                                                                                          Foreign Currencies of PT Bakrie & Brothers
                                                                                          Tbk as of December 31, 2024
                                                                                          Keterbukaan Informasi Pemegang Saham Tertentu
                 3 Februari 2025
          3                                 005/BNBR/CS-OJK/II/25          OJK            Information Disclosure Regarding
                 February 3, 2025
                                                                                          Specified Shareholders
                                                                                          Keterbukaan Informasi Pemegang Saham Tertentu
                 5 Februari 2025
          4                                 006/BNBR/CS-OJK/II/25          OJK            Information Disclosure Regarding
                 February 5, 2025
                                                                                          Specified Shareholders
                                                                                          Laporan Bulanan Registrasi Pemegang
                 7 Februari 2025                                                          Efek Periode 31 Januari 2025
          5                                 007/BNBR/CS-BEI/II/25          BEI
                 February 7, 2025                                                         Monthly Report of BNBR Securities Holder
                                                                                          Registration as of January 31, 2025
                                                                                          Laporan Data Entitas Anak dan Manajemen
                                                                                          Entitas Anak per Desember 2024 PT
                 7 Februari 2025                                                          Bakrie & Brothers Tbk (“Perseroan”)
          6                                 008/BNBR/CS-BEI/II/25          BEI
                 February 7, 2025                                                         Report on Subsidiary Data and Subsidiary
                                                                                          Management as of December 2024 PT
                                                                                          Bakrie & Brothers Tbk (“Company”)
                                                                                          Penyampaian Data Hutang/Kewajiban dalam
                                                                                          Valuta Asing Periode 31 Januari 2025
                 10 Februari 2025
          7                                 009/BNBR/CS-OJK/II/25          OJK            Submission of Debt/Liability Data in
                 February 10, 2025
                                                                                          Foreign Currencies of PT Bakrie &
                                                                                          Brothers Tbk as of January 31, 2025
                                                                                          Keterbukaan Informasi Pemegang Saham Tertentu
                 5 Maret 2025
          8                                 011/BNBR/CS-OJK/III/25         OJK            Information Disclosure Regarding
                 March 5, 2025
                                                                                          Specified Shareholders
                                                                                          Keterbukaan Informasi Pemegang Saham Tertentu
                 5 Maret 2025
          9                                 012/BNBR/CS-OJK/III/25         OJK            Information Disclosure Regarding
                 March 5, 2025
                                                                                          Specified Shareholders
                                                                                          Laporan Bulanan Registrasi Pemegang
                 10 Maret 2025                                                            Efek Periode 28 Februari 2025
          10                                013/BNBR/CS-BEI/III/25         BEI
                 March 10, 2025                                                           Monthly Report of BNBR Securities Holder
                                                                                          Registration as of February 28, 2025




286
                        Profil Perusahaan              Ikhtisar Utama        Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                        Corporate Profile              Main Highlights      Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 289
                                                                                                                  FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




               TANGGAL                  NOMOR SURAT                  TUJUAN                                           PERIHAL
NO.
                   DATE                  LETTER NUMBER               RECIPIENT                                         SUBJECT

                                                                                         Keterbukaan Informasi Pemegang Saham Tertentu
        10 Maret 2025
 11                               014/BNBR/CS-OJK/III/25                 OJK             Information Disclosure Regarding
        March 10, 2025
                                                                                         Specified Shareholders
                                                                                         Penyampaian Laporan Keuangan Tahunan (LKT)
                                                                                         Konsolidasian PT Bakrie & Brothers Tbk dan Entitas
        27 Maret 2025                                                                    Anak Periode 31 Desember 2024 (Diaudit)
 12                               016/BNBR/CS-OJK/III/25                 OJK
        March 27, 2025                                                                   Submission of Consolidated Annual Financial
                                                                                         Report PT Bakrie & Brothers Tbk and Subsidiaries
                                                                                         as of December 31, 2024 (Audited)
                                                                                         Dokumen Lampiran terkait Laporan
                                                                                         Keuangan Tahunan (LKT) Konsolidasian PT
                                                                                         Bakrie & Brothers Tbk dan Entitas Anak
        27 Maret 2025
 13                               017/BNBR/CS-OJK/III/25                 OJK             Periode 31 Desember 2024 (Diaudit)
        March 27, 2025
                                                                                         Supporting Documents related to Consolidated
                                                                                         Annual Financial Report PT Bakrie & Brothers Tbk
                                                                                         and Subsidiaries as of December 31, 2024 (Audited)
                                                                                         Penyampaian Materi Public Expose
        27 Maret 2025                                                                    Tahunan PT Bakrie & Brothers Tbk
 14                               018/BNBR/CS-BEI/III/25                  BEI
        March 27, 2025                                                                   Submission of Material of PT Bakrie &
                                                                                         Brothers Tbk Annual Public Expose
                                                                                         Keterbukaan Informasi Pemegang Saham Tertentu
        10 April 2025
 15                               021/BNBR/CS-OJK/IV/25                  OJK             Information Disclosure Regarding
        April 10, 2025
                                                                                         Specified Shareholders
                                                                                         Laporan Bulanan Registrasi Pemegang
        10 April 2025                                                                    Efek Periode 31 Maret 2025
 16                               022/BNBR/CS-BEI/IV/25                   BEI
        April 10, 2025                                                                   Monthly Report of BNBR Securities Holder
                                                                                         Registration as of March 31, 2025
                                                                                         Penyampaian Laporan Tahunan Terintegrasi
        30 April 2025                                                                    PT Bakrie & Brothers Tbk Tahun Buku 2024
 17                               024/BNBR/CS-OJK/IV/25                  OJK
        April 30, 2025                                                                   Submission of 2024 Integrated Annual
                                                                                         Report of PT Bakrie & Brothers Tbk
                                                                                         Penyampaian Laporan Tahunan Terintegrasi
        30 April 2025                                                                    PT Bakrie & Brothers Tbk Tahun Buku 2024
 18                               025/BNBR/CS-BEI/IV/25                   BEI
        April 30, 2025                                                                   Submission of 2024 Integrated Annual
                                                                                         Report of PT Bakrie & Brothers Tbk
                                                                                         Laporan Keuangan Interim Konsolidasian
                                                                                         PT Bakrie & Brothers Tbk dan Entitas Anak
        30 April 2025                                                                    Periode 31 Maret 2025 (Tidak Diaudit)
 19                               026/BNBR/CS-BEI/IV/25                   BEI
        April 30, 2025                                                                   Submission of Consolidated Interim Financial
                                                                                         Report PT Bakrie & Brothers Tbk and
                                                                                         Subsidiaries as of March 31, 2025 (Unaudited)
                                                                                         Pemberitahuan Mata Acara Rapat Umum Pemegang
        2 Mei 2025                                                                       Saham Tahunan (“RUPST”) PT Bakrie & Brothers Tbk
20                                028/BNBR/CS-OJK/V/25                   OJK
        May 2, 2025                                                                      Notice of Agenda of the Annual General Meeting of
                                                                                         Shareholders (“AGMS”) of PT Bakrie & Brothers Tbk
                                                                                         Penyampaian Perubahan Komite Audit PT
        2 Mei 2025                                                                       Bakrie & Brothers Tbk (“Perseroan”)
 21                               029/BNBR/CS-OJK/V/25                   OJK
        May 2, 2025                                                                      Notice of Changes to the Audit Committee
                                                                                         of PT Bakrie & Brothers Tbk (“Company”)
                                                                                         Keterbukaan Informasi Pemegang Saham Tertentu
        7 Mei 2025
22                                030/BNBR/CS-OJK/V/25                   OJK             Information Disclosure Regarding
        May 7, 2025
                                                                                         Specified Shareholders
                                                                                         Laporan Bulanan Registrasi Pemegang
        7 Mei 2025                                                                       Efek Periode 30 April 2025
23                                031/BNBR/CS-BEI/V/25                    BEI
        May 7, 2025                                                                      Monthly Report of BNBR Securities Holder
                                                                                         Registration as of April 30, 2025




                                                                                                                                                     287
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan            Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan              Additional Information          Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 290
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                   TANGGAL                    NOMOR SURAT             TUJUAN                                       PERIHAL
       NO.
                      DATE                     LETTER NUMBER          RECIPIENT                                    SUBJECT

                                                                                        Pemberitahuan Penundaan Rencana
              9 Mei 2025
        24                                033/BNBR/CS-OJK/V/25           OJK            Pelaksanaan Rapat Umum Pemegang Saham
              May 9, 2025
                                                                                        Tahunan PT Bakrie & Brothers Tbk.
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              15 Mei 2025
        25                                036/BNBR/CS-OJK/V/25           OJK            Information Disclosure Regarding
              May 15, 2025
                                                                                        Specified Shareholders
                                                                                        Pemberitahuan Mata Acara Rapat Umum Pemegang
              16 Mei 2025                                                               Saham Tahunan (“RUPST”) PT Bakrie & Brothers Tbk
        26                                037/BNBR/CS-OJK/V/25           OJK
              May 16, 2025                                                              Notice of Agenda of the Annual General Meeting of
                                                                                        Shareholders (“AGMS”) of PT Bakrie & Brothers Tbk
                                                                                        Informasi atas Rencana Penyampaian Laporan
                                                                                        Keuangan Interim Ditelaah Terbatas Konsolidasi
                                                                                        PT Bakrie & Brothers Tbk (“Perseroan”) Tanggal
                                                                                        31 Maret 2025 dan Untuk Periode Tiga Bulan
              21 Mei 2025                                                               yang Berakhir pada Tanggal 31 Maret 2025
        27                                038/BNBR/CS-BEI/V/25        BEI & OJK
              May 21, 2025                                                              Notice Regarding the Planned Release of the
                                                                                        Consolidated Limited Review Interim Financial
                                                                                        Statements of PT Bakrie & Brothers Tbk
                                                                                        (“Company”) as of March 31, 2025, and for the
                                                                                        Three-Month Period Ended March 31, 2025
                                                                                        Penyampaian Pengumuman Rapat Umum
                                                                                        Pemegang Saham Tahunan (“RUPST”) PT
              23 Mei 2025                                                               Bakrie & Brothers Tbk. (“Perseroan”)
        28                                039/BNBR/CS-OJK/V/25           OJK
              May 23, 2025                                                              Submission of Announcement of the Annual
                                                                                        General Meeting of Shareholders (“AGMS”)
                                                                                        of PT Bakrie & Brothers Tbk (“Company”)
                                                                                        Laporan Keuangan Interim Konsolidasian PT Bakrie
                                                                                        & Brothers Tbk (“Perseroan”) dan Entitas Anak
              5 Juni 2025                                                               Periode 31 Maret 2025 (Ditelaah secara Terbatas)
        29                                041/BNBR/CS-BEI/VI/25       BEI & OJK
              June 5, 2025                                                              Submission of Consolidated Interim Financial
                                                                                        Report PT Bakrie & Brothers Tbk and Subsidiaries
                                                                                        as of March 31, 2025 (Limited Review)
                                                                                        Penyampaian Pemanggilan Rapat Umum
                                                                                        Pemegang Saham Tahunan (“RUPST”) PT
              7 Juni 2025                                                               Bakrie & Brothers Tbk. (“Perseroan”)
        30                                042/BNBR/CS-OJK/VI/25          OJK
              June 7, 2025                                                              Submission of Invitation of Annual General
                                                                                        Meeting of Shareholders (AGMS) of PT
                                                                                        Bakrie & Brothers Tbk (“Company”)
                                                                                        Laporan Bulanan Registrasi Pemegang
              10 Juni 2025                                                              Efek Periode 31 Mei 2025
        31                                043/BNBR/CS-BEI/VI/25          BEI
              June 10, 2025                                                             Monthly Report of BNBR Securities Holder
                                                                                        Registration as of May 31, 2025
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              11 Juni 2025
        32                                044/BNBR/CS-OJK/VI/25          OJK            Information Disclosure Regarding
              June 11, 2025
                                                                                        Specified Shareholders
                                                                                        Pemberitahuan Mata Acara Rapat Umum Pemegang
              13 Juni 2025                                                              Saham Luar Biasa PT Bakrie & Brothers Tbk
        33                                045/BNBR/CS-OJK/VI/25       OJK & BEI
              June 13, 2025                                                             Notice of the Agenda for the Extraordinary General
                                                                                        Meeting of Shareholders of PT Bakrie & Brothers Tbk
                                                                                        Pemberitahuan Penundaan Pelaksanaan
                                                                                        Rapat Umum Pemegang Saham Luar
              19 Juni 2025
        34                                046/BNBR/CS-OJK/VI/25       OJK & BEI         Biasa PT Bakrie & Brothers Tbk
              June 19, 2025
                                                                                        Notice of Postponement of the Extraordinary General
                                                                                        Meeting of Shareholders of PT Bakrie & Brothers Tbk
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              24 Juni 2025
        35                                048/BNBR/CS-OJK/VI/25          OJK            Information Disclosure Regarding
              June 24, 2025
                                                                                        Specified Shareholders




288
                      Profil Perusahaan             Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights       Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 291
                                                                                                                     FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                TANGGAL                NOMOR SURAT                   TUJUAN                                              PERIHAL
NO.
                    DATE                LETTER NUMBER               RECIPIENT                                             SUBJECT

                                                                                            Laporan Hasil Evaluasi Akuntan Publik (“AP”)
                                                                                            dan/atau Kantor Akuntan Publik (“KAP”) 31
                                                                                            Desember 2024 oleh Komite Audit kepada
         26 Juni 2025                                                                       Dewan Komisaris PT Bakrie & Brothers Tbk
 36                               049/BNBR/CS-OJK/VI/25                 OJK
         June 26, 2025                                                                      Evaluation Report of Public Accountant (“AP”) and/
                                                                                            or Public Accounting Firm (“KAP”) on December
                                                                                            31, 2024 by the Audit Committee to the Board of
                                                                                            Commissioners of PT Bakrie & Brothers Tbk
         30 Juni 2025                                                                       Keterbukaan Informasi
 37                               050/BNBR/CS-OJK/VI/25                 OJK
         June 30, 2025                                                                      Information Disclosure
                                                                                            Penyampaian Ringkasan Risalah Rapat
                                                                                            Umum Pemegang Saham Tahunan PT
         2 Juli 2025                                                                        Bakrie & Brothers Tbk (“Perseroan”)
 38                               051/BNBR/CS-OJK/VII/25                OJK
         July 2, 2025                                                                       Submission of Minutes of Meeting Summary
                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
                                                                                            Annual General Meeting of Shareholders
                                                                                            Laporan Bulanan Registrasi Pemegang
         4 Juli 2025                                                                        Efek Periode 30 Juni 2025
 39                               053/BNBR/CS-BEI/VII/25                 BEI
         July 4, 2025                                                                       Monthly Report of BNBR Securities Holder
                                                                                            Registration as of June 30, 2025
                                                                                            Keterbukaan Informasi Pemegang Saham Tertentu
         11 Juli 2025
 40                               056/BNBR/CS-OJK/VII/25                OJK                 Information Disclosure Regarding
         July 11, 2025
                                                                                            Specified Shareholders
                                                                                            Pemberitahuan Mata Acara Rapat Umum Pemegang
         14 Juli 2025                                                                       Saham Luar Biasa PT Bakrie & Brothers Tbk
 41                               057/BNBR/CS-OJK/VII/25            OJK & BEI
         July 14, 2025                                                                      Notice of the Agenda for the Extraordinary General
                                                                                            Meeting of Shareholders of PT Bakrie & Brothers Tbk
                                                                                            Pemberitahuan Penundaan Pelaksanaan
                                                                                            Rapat Umum Pemegang Saham Luar
         21 Juli 2025
 42                               061/BNBR/CS-OJK/VII/25            OJK & BEI               Biasa PT Bakrie & Brothers Tbk
         July 21, 2025
                                                                                            Notice of Postponement of the Extraordinary General
                                                                                            Meeting of Shareholders of PT Bakrie & Brothers Tbk
                                                                                            Pemberitahuan Mata Acara Rapat Umum Pemegang
         24 Juli 2025                                                                       Saham Luar Biasa PT Bakrie & Brothers Tbk
 43                               062/BNBR/CS-OJK/VII/25            OJK & BEI
         July 24, 2025                                                                      Notice of the Agenda for the Extraordinary General
                                                                                            Meeting of Shareholders of PT Bakrie & Brothers Tbk
                                                                                            Penyampaian Risalah Rapat Umum Pemegang Saham
                                                                                            Tahunan PT Bakrie & Brothers Tbk. (“Perseroan”)
         28 Juli 2025
 44                               063/BNBR/CS-OJK/VII/25                OJK                 Submission of Minutes of Meeting Summary
         July 28, 2025
                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
                                                                                            Annual General Meeting of Shareholders
                                                                                            Penyampaian Laporan Keuangan Tengah
                                                                                            Tahunan PT Bakrie & Brothers Tbk dan Entitas
         31 Juli 2025                                                                       Anak per 30 Juni 2025 (Tidak Diaudit)
 45                               065/BNBR/CS-OJK/VII/25                OJK
         July 31, 2025                                                                      Submission of Consolidated Mid-Year
                                                                                            Financial Report PT Bakrie & Brothers Tbk and
                                                                                            Subsidiaries as of June 30, 2025 (Unaudited)
                                                                                            Dokumen Lampiran terkait Laporan Keuangan Tengah
                                                                                            Tahunan Konsolidasian PT Bakrie & Brothers Tbk
         31 Juli 2025                                                                       dan Entitas Anak per 30 Juni 2025 (Tidak Diaudit)
 46                               066/BNBR/CS-OJK/VII/25                OJK
         July 31, 2025                                                                      Supporting Documents related to Consolidated
                                                                                            Mid-Year Financial Report PT Bakrie & Brothers Tbk
                                                                                            and Subsidiaries as of June 30, 2025 (Unaudited)
                                                                                            Keterbukaan Informasi atas Transaksi Material
         31 Juli 2025                                                                       PT Bakrie & Brothers Tbk (“Perseroan”)
 47                               067/BNBR/CS-OJK/VII/25            OJK & BEI
         July 31, 2025                                                                      Information Disclosure Regarding Material
                                                                                            Transaction of PT Bakrie & Brothers Tbk (“Company”)




                                                                                                                                                        289
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                  Additional Information          Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 292
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                   TANGGAL                    NOMOR SURAT              TUJUAN                                      PERIHAL
       NO.
                      DATE                     LETTER NUMBER           RECIPIENT                                   SUBJECT

                                                                                        Penyampaian Pengumuman Rapat Umum
                                                                                        Pemegang Saham Luar Biasa (“RUPSLB”)
              31 Juli 2025                                                              PT Bakrie & Brothers Tbk (“Perseroan”)
        48                                068/BNBR/CS-OJK/VII/25         OJK
              July 31, 2025                                                             Submission of Announcement of Extraordinary
                                                                                        General Meeting of Shareholders (EGMS) of
                                                                                        PT Bakrie & Brothers Tbk (“Company”)
                                                                                        Laporan Bulanan Registrasi Pemegang
              7 Agustus 2025                                                            Efek Periode 31 Juli 2025
        49                                069/BNBR/CS-BEI/VIII/25         BEI
              August 7, 2025                                                            Monthly Report of BNBR Securities Holder
                                                                                        Registration as of July 31, 2025
                                                                                        Perubahan Informasi mengenai Mata
                                                                                        Acara Rapat Umum Pemegang Saham
              15 Agustus 2025                                                           Luar Biasa PT Bakrie & Brothers Tbk
        50                                071/BNBR/CS-OJK/VIII/25      OJK & BEI
              August 15, 2025                                                           Amendments on the Agenda for the
                                                                                        Extraordinary General Meeting of
                                                                                        Shareholders of PT Bakrie & Brothers Tbk
                                                                                        Penyampaian Pemanggilan Rapat Umum
                                                                                        Pemegang Saham Luar Biasa (“RUPSLB”)
              15 Agustus 2025                                                           PT Bakrie & Brothers Tbk. (“Perseroan”)
        51                                072/BNBR/CS-OJK/VIII/25        OJK
              August 15, 2025                                                           Submission of Invitation of Extraordinary
                                                                                        General Meeting of Shareholders (EGMS) of
                                                                                        PT Bakrie & Brothers Tbk (“Company”)
                                                                                        Penyampaian Dokumen Pendukung
                                                                                        berupa Laporan Keuangan (audited) PT
              19 Agustus 2025                                                           Cimanggis Cibitung Tollways (“CCT”)
        52                                073/BNBR/CS-OJK/VIII/25        OJK
              August 19, 2025                                                           Submission of Supporting Documents in
                                                                                        the form of PT Cimanggis Cibitung Tollways
                                                                                        (“CCT”) Financial Report (audited)
                                                                                        Tanggapan Permintaan Penjelasan
              19 Agustus 2025                                                           atas Volatilitas Transaksi Efek
        53                                074/BNBR/CS-BEI/VIII/25         BEI
              August 19, 2025                                                           Response to Request for Explanation on
                                                                                        Securities Transaction Volatility
                                                                                        Penyampaian Dokumen Pendukung
                                                                                        berupa Laporan Keuangan (audited) PT
              20 Agustus 2025                                                           Cimanggis Cibitung Tollways (“CCT”)
        54                                076/BNBR/CS-OJK/VIII/25        OJK
              August 20, 2025                                                           Submission of Supporting Documents in
                                                                                        the form of PT Cimanggis Cibitung Tollways
                                                                                        (“CCT”) Financial Report (audited)
                                                                                        Perubahan dan/atau Tambahan Informasi
                                                                                        atas Keterbukaan Informasi dalam rangka
              29 Agustus 2025                                                           Transaksi Material PT Bakrie & Brothers Tbk
        55                                077/BNBR/CS-OJK/VIII/25        OJK
              August 29, 2025                                                           Amendments and/or Additional Information
                                                                                        regarding Information Disclosure in relation to
                                                                                        Material Transaction of PT Bakrie & Brothers Tbk
              1 September 2025                                                          Tanggapan Permintaan Penjelasan
        56                                078/BNBR/CS-BEI/IX/25           BEI
              September 1, 2025                                                         Response to Request for Explanation
                                                                                        Perubahan dan/atau Tambahan Informasi atas
                                                                                        Keterbukaan Informasi Kepada Para Pemegang
                                                                                        Saham dalam rangka Transaksi Material PT
              3 September 2025                                                          Bakrie & Brothers Tbk (“Perseroan”)
        57                                079/BNBR/CS-OJK/IX/25        OJK & BEI
              September 3, 2025                                                         Amendments and/or Additional Information
                                                                                        regarding Information Disclosure to Shareholders
                                                                                        in relation to Material Transaction of PT
                                                                                        Bakrie & Brothers Tbk (“Company”)




290
                      Profil Perusahaan              Ikhtisar Utama        Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights      Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 293
                                                                                                                     FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                TANGGAL                NOMOR SURAT                   TUJUAN                                              PERIHAL
NO.
                    DATE                LETTER NUMBER               RECIPIENT                                             SUBJECT

                                                                                            Perubahan dan/atau Tambahan Informasi
                                                                                            atas Keterbukaan Informasi dalam rangka
         4 September 2025                                                                   Transaksi Material PT Bakrie & Brothers Tbk
 58                               080/BNBR/CS-OJK/IX/25                 OJK
         September 4, 2025                                                                  Amendments and/or Additional Information
                                                                                            regarding Information Disclosure in relation to
                                                                                            Material Transaction of PT Bakrie & Brothers Tbk
                                                                                            Perubahan dan/atau Tambahan Informasi
                                                                                            atas Keterbukaan Informasi dalam rangka
         4 September 2025                                                                   Transaksi Material PT Bakrie & Brothers Tbk
 59                               081/BNBR/CS-OJK/IX/25                 OJK
         September 4, 2025                                                                  Amendments and/or Additional Information
                                                                                            regarding Information Disclosure in relation to
                                                                                            Material Transaction of PT Bakrie & Brothers Tbk
                                                                                            Perubahan dan/atau Tambahan Informasi
                                                                                            atas Keterbukaan Informasi dalam rangka
         3 September 2025                                                                   Transaksi Material PT Bakrie & Brothers Tbk
60                                082/BNBR/CS-OJK/IX/25                 OJK
         September 3, 2025                                                                  Amendments and/or Additional Information
                                                                                            regarding Information Disclosure in relation to
                                                                                            Material Transaction of PT Bakrie & Brothers Tbk
         8 September 2025                                                                   Tanggapan Permintaan Penjelasan
 61                               083/BNBR/CS-BEI/IX/25                  BEI
         September 8, 2025                                                                  Response to Request for Explanation
                                                                                            Pengumuman Penundaan Rapat Umum Pemegang
                                                                                            Saham Luar Biasa PT Bakrie & Brothers Tbk
         5 September 2025
 62                               084/BNBR/CS-BEI/IX/25                  BEI                Amendments and/or Additional Information
         September 5, 2025
                                                                                            regarding Information Disclosure in relation to
                                                                                            Material Transaction of PT Bakrie & Brothers Tbk
                                                                                            Perubahan dan/atau Tambahan Informasi
                                                                                            atas Keterbukaan Informasi dalam rangka
         8 September 2025                                                                   Transaksi Material PT Bakrie & Brothers Tbk
 63                               087/BNBR/CS-OJK/IX/25                 OJK
         September 8, 2025                                                                  Amendments and/or Additional Information
                                                                                            regarding Information Disclosure in relation to
                                                                                            Material Transaction of PT Bakrie & Brothers Tbk
                                                                                            Perubahan dan/atau Tambahan Informasi atas
                                                                                            Keterbukaan Informasi Kepada Para Pemegang
                                                                                            Saham dalam rangka Transaksi Material PT
         8 September 2025                                                                   Bakrie & Brothers Tbk (“Perseroan”)
 64                               089/BNBR/CS-OJK/IX/25             OJK & BEI
         September 8, 2025                                                                  Amendments and/or Additional Information
                                                                                            regarding Information Disclosure to Shareholders
                                                                                            in relation to Material Transaction of PT
                                                                                            Bakrie & Brothers Tbk (“Company”)
                                                                                            Laporan Bulanan Registrasi Pemegang
         10 September 2025
                                                                                            Efek Periode 31 Agustus 2025
 65      September                090/BNBR/CS-BEI/IX/25                  BEI
                                                                                            Monthly Report of BNBR Securities Holder
         10, 2025
                                                                                            Registration as of August 31, 2025
                                                                                            Penyampaian Ringkasan Risalah Rapat
                                                                                            Umum Pemegang Saham Luar Biasa PT
         12 September 2025                                                                  Bakrie & Brothers Tbk. (“Perseroan”)
 66                         091/BNBR/CS-OJK/IX/25                       OJK
         September 12, 2025                                                                 Submission of Minutes of Meeting Summary
                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
                                                                                            Extraordinary General Meeting of Shareholders
                                                                                            Penyampaian Risalah Rapat Umum Pemegang Saham
                                                                                            Luar Biasa PT Bakrie & Brothers Tbk. (“Perseroan”)
         2 Oktober 2025
 67                               093/BNBR/CS-OJK/X/25                  OJK                 Submission of Minutes of Meeting Summary
         October 2, 2025
                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
                                                                                            Extraordinary General Meeting of Shareholders




                                                                                                                                                        291
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                  Additional Information          Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 294
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                   TANGGAL                    NOMOR SURAT             TUJUAN                                       PERIHAL
       NO.
                      DATE                     LETTER NUMBER          RECIPIENT                                    SUBJECT

                                                                                        Laporan Bulanan Registrasi Pemegang
              8 Oktober 2025                                                            Efek Periode 30 September 2025
        68                                094/BNBR/CS-BEI/X/25           BEI
              October 8, 2025                                                           Monthly Report of BNBR Securities Holder
                                                                                        Registration as of September 30, 2025
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              10 Oktober 2025
        69                                095/BNBR/CS-OJK/X/25           OJK            Information Disclosure Regarding
              October 10, 2025
                                                                                        Specified Shareholders
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              10 Oktober 2025
        70                                096/BNBR/CS-OJK/X/25           OJK            Information Disclosure Regarding
              October 10, 2025
                                                                                        Specified Shareholders
                                                                                        Penyampaian Perubahan Komite Audit PT
              13 Oktober 2025                                                           Bakrie & Brothers Tbk. (“Perseroan”)
        71                                097/BNBR/CS-OJK/X/25           OJK
              October 13, 2025                                                          Notice of Changes to the Audit Committee
                                                                                        of PT Bakrie & Brothers Tbk (“Company”)
                                                                                        Penyampaian Susunan Komite Nominasi &
              13 Oktober 2025                                                           Remunerasi PT Bakrie & Brothers Tbk. (“Perseroan”)
        72                                098/BNBR/CS-OJK/X/25           OJK
              October 13, 2025                                                          Notice of the Nomination & Remuneration Committee
                                                                                        Composition of PT Bakrie & Brothers Tbk (“Company”)
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              14 Oktober 2025
        73                                099/BNBR/CS-OJK/X/25           OJK            Information Disclosure Regarding
              October 14, 2025
                                                                                        Specified Shareholders
                                                                                        Keterbukaan Informasi Pemegang Saham Tertentu
              14 Oktober 2025
        74                                100/BNBR/CS-OJK/X/25           OJK            Information Disclosure Regarding
              October 14, 2025
                                                                                        Specified Shareholders
                                                                                        Informasi atas Rencana Penyampaian Laporan
                                                                                        Keuangan Interim Konsolidasian PT Bakrie &
                                                                                        Brothers Tbk (“Perseroan”) dan Entitas Anak Periode
              31 Oktober 2025                                                           30 September 2025 Penelaahan Terbatas
        75                                103/BNBR/CS-BEI/X/25        BEI & OJK
              October 31, 2025                                                          Notice Regarding the Planned Release of the
                                                                                        Consolidated Limited Review Interim Financial
                                                                                        Statements of PT Bakrie & Brothers Tbk (“Company”)
                                                                                        and Subsidiaries as of September 30, 2025
                                                                                        Laporan Bulanan Registrasi Pemegang
              7 November 2025                                                           Efek Periode 31 Oktober 2025
        76                                105/BNBR/CS-BEI/XI/25          BEI
              November 7, 2025                                                          Monthly Report of BNBR Securities Holder
                                                                                        Registration as of October 31, 2025
                                                                                        Laporan Keuangan Interim Konsolidasian PT Bakrie
                                                                                        & Brothers Tbk (“Perseroan”) dan Entitas Anak
                                                                                        Periode 30 September 2025 Penelaahan Terbatas
              21 November 2025
        77                                107/BNBR/CS-BEI/XI/25       BEI & OJK         Submission of Consolidated Limited
              November 21, 2025
                                                                                        Review Interim Financial Report of PT
                                                                                        Bakrie & Brothers Tbk (“Company”) and
                                                                                        Subsidiaries as of September 30, 2025
                                                                                        Keterbukaan Informasi Kepada Pemegang
                                                                                        Saham Sehubungan Dengan Transaksi Material
              28 November 2025
                                                                                        PT Bakrie & Brothers Tbk (“Perseroan”)
        78    November                    109/BNBR/CS-OJK/XI/25          OJK
                                                                                        Information Disclosure to Shareholders
              28, 2025
                                                                                        Regarding Material Transaction of PT
                                                                                        Bakrie & Brothers Tbk (“Company”)
                                                                                        Keterbukaan Informasi Kepada Pemegang
                                                                                        Saham Sehubungan Dengan Transaksi Material
              28 November 2025
                                                                                        PT Bakrie & Brothers Tbk (“Perseroan”)
        79    November                    110/BNBR/CS-OJK/XI/25          OJK
                                                                                        Information Disclosure to Shareholders
              28, 2025
                                                                                        Regarding Material Transaction of PT
                                                                                        Bakrie & Brothers Tbk (“Company”)
              28 November 2025
                                                                                        Laporan Informasi atau Fakta Material
        80    November                    111/BNBR/CS-OJK/XI/25          OJK
                                                                                        Material Information or Fact Report
              28, 2025




292
                      Profil Perusahaan             Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights       Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 295
                                                                                                                                     FORWARD MOMENTUM
                                                      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                TANGGAL                         NOMOR SURAT                             TUJUAN                                           PERIHAL
NO.
                    DATE                         LETTER NUMBER                      RECIPIENT                                             SUBJECT

                                                                                                            Tanggapan Permintaan Penjelasan
         3 Desember 2025                                                                                    atas Volatilitas Transaksi Efek
 81                                     112/BNBR/CS-BEI/XII/25                           BEI
         December 3, 2025                                                                                   Response to Request for Explanation on
                                                                                                            Securities Transaction Volatility
                                                                                                            Laporan Bulanan Registrasi Pemegang
         5 Desember 2025                                                                                    Efek Periode 30 November 2025
 82                                     114/BNBR/CS-BEI/XII/25                           BEI
         December 5, 2025                                                                                   Monthly Report of BNBR Securities Holder
                                                                                                            Registration as of November 30, 2025
                                                                                                            Laporan Penunjukan Akuntan Publik (“AP”) dan/
                                                                                                            atau Kantor Akuntan Publik (“KAP”) 31 Desember
                                                                                                            2025 oleh Komite Audit kepada Dewan Komisaris
                                                                                                            PT Bakrie & Brothers Tbk. (“Perseroan”)
         16 Desember 2025
 83                                     119/BNBR/CS-OJK/XII/25                           OJK                Report on Appointment of Public Accountant
         December 16, 2025
                                                                                                            (“AP”) and/or Public Accounting Firm
                                                                                                            (“KAP”) on December 31, 2025 by the Audit
                                                                                                            Committee to the Board of Commissioners
                                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
                                                                                                            Public Expose Insidentil PT Bakrie &
         15 Desember 2025                                                                                   Brothers Tbk (“Perseroan”)
 84                                     120/BNBR/CS-BEI/XII/25                           BEI
         December 15, 2025                                                                                  Incidental Public Expose of PT Bakrie
                                                                                                            & Brothers Tbk (“Company”)
                                                                                                            Penyampaian Materi Public Expose
         16 Desember 2025                                                                                   Insidentil PT Bakrie & Brothers Tbk
 85                                     121/BNBR/CS-BEI/XII/25                           BEI
         December 16, 2025                                                                                  Submission of Material of PT Bakrie &
                                                                                                            Brothers Tbk Incidental Public Expose
                                                                                                            Tanggapan Permintaan Penjelasan Bursa
         18 Desember 2025
 86                                     122/BNBR/CS-BEI/XII/25                           BEI                Response to Request for Explanation
         December 18, 2025
                                                                                                            from Stock Exchange
                                                                                                            Laporan Hasil Pelaksanaan Public Expose
         18 Desember 2025                                                                                   Insidentil PT Bakrie & Brothers Tbk
 87                                     123/BNBR/CS-BEI/XII/25                           BEI
         December 18, 2025                                                                                  Submission of Implementation Result of PT Bakrie
                                                                                                            & Brothers Tbk Incidental Public Expose
         23 Desember 2025                                                                                   Tanggapan Permintaan Penjelasan Bursa
 88      December                       124/BNBR/CS-BEI/XII/25                           BEI                Response to Request for Explanation
         23, 2025                                                                                           from Stock Exchange
                                                                                                            Penyampaian Tanggapan atas Jawaban
                                                                                                            Penelaahan Laporan Keuangan Tengah Tahunan
         29 Desember 2025
                                                                                                            2025 PT Bakrie & Brothers Tbk (“Perseroan”)
 89      December                       125/BNBR/CS-OJK/XII/25                           OJK
                                                                                                            Submission of Response on the Answers of the
         29, 2025
                                                                                                            Review of the 2025 Interim Financial Statements
                                                                                                            of PT Bakrie & Brothers Tbk (“Company”)
Keterangan | Description:
OJK      : Otoritas Jasa Keuangan | Financial Services Authority
BEI      : Bursa Efek Indonesia | Indonesia Stock Exchange
KSEI     : Kustodian Sentral Efek Indonesia | Indonesia Central Securities Depository




                                                                                                                                                                        293
Pengelolaan Sumber Daya Manusia               Laporan Pelaksanaan                 Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management                  Tata Kelola Perusahaan                  dan Lingkungan                  Additional Information          Financial Report
                                             Corporate Governance                Social and Environmental
                                             Implementation Report                    Responsibility
Page 296
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      HUBUNGAN INVESTOR
      INVESTOR RELATIONS

      Kegiatan komunikasi informasi Perusahaan juga                            The Company’s information communication
      didukung oleh fungsi Hubungan Investor dengan                            activity is also supported by the Investor Relations
      fokus pada aspek keuangan, investasi dan strategi                        function with the focus on financial aspects,
      bisnis Perusahaan. Investor Relations Officer berperan                   investments and the Company’s business strategy.
      dalam melakukan komunikasi yang efisien dan                              The Investor Relations Officer holds the roles to
      efektif dengan para investor, pemegang saham dan                         conduct efficient and effective communication with
      komunitas pasar modal, serta lembaga terkait sesuai                      the investors, shareholders and capital market
      dengan rencana dan strategi serta kebijakan investasi                    communities, as well as relevant institutions
      Perusahaan. Hubungan investor dapat menyampaikan                         in accordance with the Company’s plans and
      beberapa informasi Perusahaan, antara lain:                              strategies as well as investment polices. The
                                                                               Company’s information dissemination presented
      1.   Kinerja Keuangan                                                    by the Investor Relations, among others are:
      2.   Kinerja Investasi (termasuk portofolio Perusahaan)
                                                                               1.      Financial Performances
      3.   Pergerakan harga saham
                                                                               2.     Investment Performances (including
      4.   Kerangka kerja Perusahaan
                                                                                      the Company’s portfolio)
      5.   Kegiatan strategis Perusahaan lainnya
                                                                               3.     Share prices movements
                                                                               4.     The Company’s frameworks
      Hubungan Investor dipimpin oleh seorang Chief
      Investment Officer. Perusahaan menunjuk Kartini Sally                    5.     The Company’s other strategic activity
      sebagai Chief Investment Officer mulai Juli 2022.
                                                                               Chief Investment Officer leads the Investor
      Profil Kartini Sally dapat dilihat pada profil Direksi.                  Relations. The Company appointed Kartini Sally
                                                                               as the Chief Investment Officer since July 2022.

                                                                               Profile of Kartini Sally can be seen in the
                                                                               profile of the Board of Directors.




294
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 297
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KOMITE ETIK DAN KEPATUHAN
ETHICS AND COMPLIANCE COMMITTEE
Komite Etik dan Kepatuhan adalah Komite yang                                   The Ethics and Compliance Committee is a Committee
dibentuk secara ad-hoc oleh dan bertanggung                                    formed on an ad-hoc basis by and responsible to
jawab kepada Direksi. Komite ini bertugas untuk                                the Board of Directors. This committee is tasked with
memastikan bahwa penerapan sistem pelaporan                                    ensuring that the implementation of the violation
pelanggaran dalam mendukung praktik korporasi                                  reporting system in supporting healthy corporate
yang sehat telah terlaksana sesuai dengan                                      practices has been carried out in accordance with
tuntutan peraturan perundangan yang berlaku.                                   the demands of the applicable laws and regulations.

SUSUNAN KEANGGOTAAN                                                            ETHICS AND COMPLIANCE COMMITTEE
KOMITE ETIK DAN KEPATUHAN                                                      MEMBERSHIP COMPOSITION
Keanggotaan Komite Etik dan Kepatuhan terdiri dari:                            The membership of the Ethics and
                                                                               Compliance Committee consists of:
1.    Ketua merangkap anggota: Direktur Utama / CEO
2.    Anggota:                                                                 1.     Chairman concurrently member:
                                                                                      President Director / CEO
      a.     Wakil Direktur Utama
                                                                               2.     Members:
      b.     Chief Human Capital & Office Support
             (atau Manajemen Senior yang                                              a.   Vice President Director
             membidangi Human Capital)                                                b.   Chief Human Capital & Office
      c.     Manajemen Senior yang membidangi                                              Support (or Senior Management
             manajemen risiko dan kepatuhan                                                in charge of Human Capital)
                                                                                      c.   Senior Management in charge of risk
                                                                                           management and compliance




SISTEM PENGENDALIAN INTERNAL
INTERNAL CONTROL SYSTEM
BNBR telah mengimplementasikan fungsi                                          BNBR has implemented the control functions
pengendalian dalam kegiatan operasionalnya demi                                in its operational activities in order to manifest
mewujudkan implementasi GCG di Perusahaan.                                     the implementation of GCG in the Company. By
Dengan mengacu pada Pedoman Umum Good                                          referring to the General Guidelines of Indonesia
Corporate Governance Indonesia yang dikeluarkan                                Good Corporate Governance published by KNKG in
oleh KNKG pada tahun 2006, bahwa Perusahaan                                    2006, the Company continuously strives to develop
terus mengupayakan pengembangan Sistem                                         the Internal Control System by the application of
Pengendalian Internal dengan menggunakan                                       COSO (Committee of Sponsoring Organizations
pendekatan COSO (Committee of Sponsoring                                       of The Treadway Commissions) approach to
Organizations of The Treadway Commissions) untuk                               secure the Company’s investments and assets.
mengamankan investasi dan aset Perusahaan.
                                                                               The BNBR’s Internal Control System and quality
Pelaksanaan Sistem Pengendalian Internal (SPI) dan                             assurance implementation has complied with the
quality assurance BNBR telah mengikuti kerangka                                internal control framework validated internationally
pengendalian internal yang diakui secara internasional                         (COSO), including control environment, risk
(COSO) yang mencakup control environment,                                      assessment, control activities, information &
risk assessment, control activities, information                               communication and monitoring activities.
and communication dan monitoring activities.




                                                                                                                                              295
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 298
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




            Bagan COSO Cube                                                                                                                 Operations
            Sumber | Source:                                                                                                                Reporting
            COSO Cube (www.coso.org)
                                                                                                                                            Compliance




                                                                                                                                                         Control
                                                                                                                                                         Environment
                                                                                                                                                         Risk
                                                                                                                                                         Assessment
                                                                                                                                                         Control
                                                                                                                                                         Activities
                                                                                                                                                         Information &
                                                                                                                                                         Communication
                                                                                                                                                         Monitoring
                                                                                                                                                         Activities
                                                             Function
                                                                        Operating Unit
                                                                                         Division
                                                                                                    Entity Level




      TUJUAN PENGENDALIAN INTERNAL                                                                                   INTERNAL CONTROL OBJECTIVES
      Penerapan fungsi pengendalian internal pada seluruh                                                            The implementation of internal control functions in all
      aspek Perusahaan terus dipastikan oleh Direksi                                                                 aspects of the Company is continuously assured by
      sebagai organ eksekutif puncak Perusahaan yang                                                                 the Board of Directors as the Company’s top executive
      bertanggung jawab atas operasional dan pengurusan                                                              organs responsible on the Company’s operations and
      Perusahaan. Penerapan pengendalian internal                                                                    management. Through the Audit Committee, the Board
      dipantau langsung oleh Dewan Komisaris melalui                                                                 of Commissioners directly monitors the internal control
      Komite Audit. Secara garis besar, penerapan SPI                                                                implementation. In general, the Company’s Internal
      Perusahaan dilakukan melalui penerapan nilai-nilai                                                             Control System is conducted through the application of
      Perusahaan, etika, integritas karyawan sebagaimana                                                             the Corporate values, ethics, and employees’ integrity,
      tercermin dalam dokumen Kode Etik Perusahaan,                                                                  as reflected in the Company’s Code of Conduct,
      Kebijakan Perilaku Bisnis Perusahaan dan Pakta                                                                 Business Conduct Policy, and Integrity Pacts. The
      Integritas. Pengelolaan SPI juga dilakukan melalui                                                             Internal Control System management also conducted
      struktur organisasi perusahaan dengan kejelasan                                                                through the company’s organization structure with
      pembagian tugas, tanggung jawab dan kewenangan                                                                 clarity in division of duties, responsibilities and
      Dewan Komisaris dan Direksi yang tercermin dalam                                                               authorities of the Board of Commissioners and
      panduan Dewan Komisaris dan Direksi (Board Manual).                                                            Directors that reflected in the Board Manual.

      Tujuan Pengendalian Internal Perusahaan:                                                                       The objectives of the Company’s Internal Control:

      ♦    Keandalan pelaporan keuangan.                                                                             ♦      Financial reporting reliability.
      ♦    Efektivitas dan efisiensi operasional.                                                                    ♦      Operational effectiveness and efficiency.
      ♦    Kepatuhan terhadap undang-undang                                                                          ♦      Compliance on prevailing laws and regulations.
           dan peraturan yang berlaku
                                                                                                                     Internal Control System is also responsible to
      SPI juga bertanggung jawab untuk pengelolaan                                                                   manage comprehensive risk management, from
      risiko yang menyeluruh, mulai dari perumusan                                                                   policy formulations, procurements and utilization of



296
                      Profil Perusahaan            Ikhtisar Utama                                               Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights                                             Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                                                       & the Board of Directors
Page 299
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




kebijakan, penyediaan dan penggunaan sumber                                   resources and infrastructures, adequacy of policies
daya dan sarana, kelengkapan kebijakan dan                                    and procedures as well as its implementation
prosedur serta praktik penerapannya agar                                      practices, so as to achieve efficient and effective
dapat terlaksana secara efisien dan efektif                                   application in accordance with the international
sesuai dengan tuntutan standar internasional                                  standards and prevailing regulations, including the
dan peraturan perundangan yang berlaku, serta                                 effective information and communication systems.
sistem informasi dan komunikasi yang efektif.
                                                                              GUIDELINES OF INTERNAL
PEDOMAN PENERAPAN SISTEM                                                      CONTROL SYSTEM AND RISK
PENGENDALIAN INTERNAL                                                         MANAGEMENT IMPLEMENTATION
DAN MANAJEMEN RISIKO
                                                                              Based on the Corporate Governance Guidelines
Berdasarkan Pedoman Tata Kelola Perusahaan                                    of PT Bakrie & Brothers Tbk, the Board of
PT Bakrie & Brothers Tbk, Dewan Komisaris dan                                 Commissioners and Directors are responsible
Direksi bertanggung jawab atas penerapan Sistem                               for the implementation of Internal Control
Pengendalian Internal dan manajemen risiko di BNBR.                           System and risk management in BNBR.

Pedoman penerapan Sistem Pengendalian                                         The guidelines of BNBR’s Internal Control System and
Internal dan manajemen risiko BNBR adalah:                                    risk management implementation are as follows:

1.    Pelaksanaan secara konsisten oleh Direksi                               1.      Consistent implementation by the Board
      dan pengawasan aktif oleh Dewan Komisaris                                       of Directors and active supervision
2.    Kecukupan kebijakan, prosedur dan                                               by the Board of Commissioners
      penetapan ruang lingkup penerapannya                                    2.      Adequacy in policies, procedures and
3.    Kecukupan proses identifikasi,                                                  stipulations of implementation scopes
      pengukuran/penilaian, mitigasi,                                         3.      Adequacy in risk identification
      pemantauan dan pengendalian risiko                                              process, measurements/assessments,
4.    Sistem pengendalian internal yang komprehensif                                  mitigations, monitoring and control
5.    Sistem informasi pengendalian internal                                  4.      Comprehensive internal control system
      dan manajemen risiko yang memadai.                                      5.      Adequate internal control information
                                                                                      system and risk management.
                                                                              .
PRINSIP-PRINSIP                                                               INTERNAL CONTROL PRINCIPLES
PENGENDALIAN INTERNAL
                                                                              1.      Control Environment
1.    Lingkungan Pengendalian                                                         The control environment consists of actions,
      Lingkungan pengendalian terdiri dari tindakan,                                  policies and procedures that reflect the
      kebijakan dan prosedur yang mencerminkan                                        standpoint of all Company’s Organs towards
      sikap seluruh Organ Perusahaan terhadap                                         control and its importance to the company.
      pengendalian dan pentingnya pengendalian                                        Several factors that influenced the control
      tersebut bagi perusahaan. Beberapa faktor yang                                  environment among others are: integrity and
      berpengaruh di dalam lingkungan pengendalian                                    ethics values, commitment towards competency,
      antara lain: integritas dan nilai etika, komitmen                               the Board of Commissioners, Directors, Audit
      terhadap kompetensi, Dewan Komisaris,                                           Committee, management stances, operational
      Direksi, Komite Audit, gaya manajemen, gaya                                     approaches, organization structure, delegation
      operasional, struktur organisasi, pemberian                                     of authorities and responsibilities as well as
      wewenang dan tanggung jawab serta praktik                                       practices and policies in Human Resource (“HR”).
      dan kebijakan Sumber Daya Manusia (“SDM”).
                                                                              2.      Risk Assessment
2.    Penilaian Risiko                                                                Risk assessment covers risk identifications,
      Penilaian risiko meliputi identifikasi, analisis                                analysis, and management that can
      risiko, dan pengelolaan risiko yang dapat                                       minimize the risk impacts and presence.
      meminimalkan dampak dan terjadinya suatu risiko.
                                                                              3.      Control Activities
3.    Aktivitas Pengendalian                                                          Control activities are the policy and
      Aktivitas pengendalian adalah kebijakan dan                                     procedures to ensure the implementation
      prosedur yang membantu memastikan bahwa                                         of management directives.
      arahan manajemen telah dilaksanakan.




                                                                                                                                              297
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 300
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      4.   Informasi & Komunikasi                                               4.      Information & Communication
           Sistem informasi dan komunikasi memungkinkan                                 Information and communication system
           pihak internal Perusahaan untuk mendapatkan                                  enables the Company’s internal parties
           berbagai informasi yang diperlukan untuk                                     to obtain information that is required in
           mengelola, melaksanakan, dan mengendalikan                                   managing, implementing, and controlling
           kegiatan operasional Perusahaan.                                             the Company’s operational activities.
      5.   Aktivitas Pemantauan                                                 5.      Monitoring Activities
           Aktivitas pemantauan adalah proses yang                                      Monitoring activities are the process that
           menentukan kualitas kinerja pengendalian                                     determines the internal control performance
           internal sepanjang waktu. Pemantauan mencakup                                quality at all times. The monitoring covers
           penentuan desain dan penerapan pengendalian                                  the determination of internal control design
           internal secara tepat waktu dan pengambilan                                  and implementation in a timely manner and
           tindakan koreksi jika diperlukan. Proses ini                                 any necessary corrections. The process
           dilaksanakan melalui kegiatan pemantauan yang                                is implemented through periodically and
           berlangsung secara periodik dan terus menerus,                               continuously monitoring activity, as well as
           serta dilakukannya evaluasi secara terpisah, atau                            separate evaluations, or of both combinations.
           dengan berbagai kombinasi dari keduanya.


                                                                                MONITORING AND CONTROL
      KEGIATAN PENGAWASAN DAN                                                   ACTIVITY IN 2025
      PENGENDALIAN TAHUN 2025
                                                                                BNBR’s Internal Control System has conducted the
      Selama tahun 2025, SPI BNBR telah                                         following monitoring and control activity in 2025:
      melakukan kegiatan pengawasan dan
      pengendalian sebagai berikut:                                             1.      Conducted periodical and continuous evaluations
                                                                                        and updates on the organization structure
      1.   Melakukan evaluasi dan pemutakhiran                                          including principal duties, functions and
           secara periodik dan terus menerus terhadap                                   authorities of the Board of Commissioners and
           struktur organisasi beserta tugas pokok,                                     Directors, as stipulated in the Board Manual.
           fungsi dan wewenang Dewan Komisaris dan                              2.      Assisted the Objective Settings of the Board of
           Direksi yang tertuang pada Panduan Dewan                                     Commissioners, Directors, and Employees for the
           Komisaris dan Direksi (Board Manual).                                        next 1 (one) year, Annual Performance Appraisal
      2.   Membantu program perumusan rencana                                           of the Board of Commissioners, Directors and
           Dewan Komisaris, Direksi, dan Karyawan untuk                                 Employees, and rewarding programs on the
           1 (satu) tahun kedepan (Objective Setting),                                  employees performances and tenures.
           Penilaian Kinerja Tahunan Dewan Komisaris,                           3.      The Company has designed the Objective
           Direksi dan Karyawan (Performance Appraisal)                                 Settings of the Board of Commissioners,
           dan program pemberian penghargaan                                            Directors, and Employees for the next 1
           terhadap kinerja dan masa kerja karyawan.                                    (one) year, Annual Performance Appraisal of
      3.   Perusahaan telah merancang program perumusan                                 the Board of Commissioners, Directors and
           rencana Dewan Komisaris, Direksi, dan Karyawan                               Employees, and rewarding programs on the
           untuk 1 (satu) tahun kedepan (Objective Setting),                            employee’s performances and tenures.
           Penilaian Kinerja Dewan Komisaris, Direksi                           4.      Facilitated the risk owners to identify, assess,
           dan Karyawan (Performance Appraisal) yang                                    analyze, and manage the risk and then
           dilakukan setiap tahun dan program pemberian                                 present it in the risk assessment report for a
           penghargaan terhadap kinerja karyawan serta                                  project or transaction (RAR). The reports are
           penghargaan terhadap masa kerja karyawan.                                    submitted to the Risk Management Committee,
      4.   Memfasilitasi para pemilik risiko (risk owners)                              the Board of Directors and risk owner.
           untuk mengidentifikasi, menilai, menganalisis,                       5.      Refined the Company’s documents
           dan mengelola risiko lalu menuangkannya                                      on Policies and Procedures.
           ke dalam laporan penilaian risiko untuk suatu
                                                                                6.      Handled and managed the Whistleblowing
           proyek atau transaksi (RAR), serta melakukan
                                                                                        system by the Evaluations Team of
           penyempurnaan dokumen-dokumen Kebijakan
                                                                                        Whistleblowing System Cases.
           dan Prosedur Perusahaan. Laporan-laporan
           tersebut disampaikan kepada Komite Manajemen
           Risiko, Direksi dan pemilik risiko (risk owner).




298
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 301
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




5.    Melakukan penyempurnaan dokumen-dokumen                                  7.     Conducted evaluation, reviews and monitoring of
      Kebijakan dan Prosedur Perusahaan.                                              the audit findings by the Company’s Internal Audit,
6.    Penanganan dan pengelolaan terhadap                                             one of it was conducted by the Audit Committee.
      pelaporan pelanggaran (Whistleblowing) oleh                              8.     Conducted evaluation, reviews and
      Tim Evaluasi Kasus Pelaporan Pelanggaran.                                       monitoring of the effectiveness of Internal
7.    Mengevaluasi, menelaah dan memantau                                             Control System application by the Audit
      temuan audit Audit Internal Perusahaan,                                         Committee and External Auditor.
      salah satunya oleh Komite Audit.                                         9.     Conducted Operational Audit in several business
8.    Mengevaluasi, menelaah dan memantau                                             units (PT Bakrie Autoparts, PT Bakrie Pipe
      efektivitas penerapan SPI oleh Komite                                           Industries, PT Bina Usaha Mandiri Mizusawa,
      Audit dan Auditor Eksternal.                                                    PT Braja Mukti Cakra, PT Cimanggis Cibitung
9.    Melakukan Audit Operasional di beberapa unit                                    Tollways, PT Multi Kontrol Nusantara, PT South
      usaha (PT Bakrie Autoparts, PT Bakrie Pipe                                      East Asia Pipe Industries, PT VKTR Sakti
      Industries, PT Bina Usaha Mandiri Mizusawa,                                     Industries, PT VKTR Teknologi Mobilitas Tbk)
      PT Braja Mukti Cakra, PT Cimanggis Cibitung                                     through the Internal Audit Unit of BNBR.
      Tollways, PT Multi Kontrol Nusantara, PT
      South East Asia Pipe Industries, PT VKTR
                                                                               BUSINESS CONTROL IN
      Sakti Industries, PT VKTR Teknologi Mobilitas
                                                                               INTERNAL CONTROL SYSTEM
      Tbk) melalui Unit Audit Internal BNBR.
                                                                               As part of reinforcement of the internal control
                                                                               system, BNBR established the Business Control
PENGENDALIAN BISNIS DALAM                                                      Division to ensure effective monitoring of the
SISTEM PENGENDALIAN INTERNAL                                                   development of financial, operational and business
Sebagai bagian dari penguatan sistem pengendalian                              performance of business units under BNBR.
internal, BNBR membentuk Divisi Pengendalian
                                                                               The Business Control Division plays a role in:
Bisnis untuk memastikan efektivitas pemantauan
terhadap perkembangan kinerja keuangan,
                                                                               1.     Performance Monitoring and Evaluation
operasional, dan bisnis unit usaha di bawah BNBR.
                                                                                       »   Overseeing the achievement of financial and
Divisi Pengendalian Bisnis berperan dalam:                                                 operational targets of each business unit.
                                                                                       »   Identifying potential business risks that
1.    Monitoring dan Evaluasi Kinerja                                                      may affect performance achievement.
       »      Mengawasi pencapaian target keuangan                             2.     Analysis and Reporting
              dan operasional setiap unit usaha.                                       »   Provide regular reports to the Board of
       »      Mengidentifikasi potensi risiko bisnis yang                                  Directors and Board of Commissioners
              dapat mempengaruhi pencapaian kinerja.                                       on the financial condition, operations,
2.    Analisis dan Pelaporan                                                               and strategic aspects of business units.
       »      Menyediakan laporan berkala kepada                                       »   Analyze trends and provide data-
              Direksi dan Dewan Komisaris mengenai                                         based improvement recommendations
              kondisi keuangan, operasional, serta                                         to support decision making.
              aspek strategis unit usaha.                                      3.     Compliance and Risk Control
       »      Menganalisis tren dan memberikan                                         »   Ensure each business unit complies
              rekomendasi perbaikan berbasis data untuk                                    with applicable internal policies
              mendukung pengambilan keputusan.                                             and external regulations.
3.    Kepatuhan dan Pengendalian Risiko                                                »   Coordinate with Risk Management and
       »      Memastikan setiap unit usaha                                                 Internal Audit department in identifying
              mematuhi kebijakan internal dan                                              and mitigating business risks that could
              regulasi eksternal yang berlaku.                                             potentially hamper business growth.
       »      Berkoordinasi dengan departemen
              Risk Management dan Audit Internal
              dalam mengidentifikasi serta
              memitigasi risiko bisnis yang berpotensi
              menghambat pertumbuhan usaha.




                                                                                                                                              299
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 302
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Peran Divisi Pengendalian Bisnis ini melengkapi                          The role of the Business Control Division
      fungsi Sistem Pengendalian Internal dengan                               complements the function of the Internal Control
      memastikan bahwa mekanisme pemantauan dan                                System by ensuring that the monitoring and control
      pengendalian atas unit-unit usaha BNBR berjalan                          mechanism over BNBR’s business units runs
      optimal, serta mendukung pencapaian tujuan                               optimally, and supports the achievement of the
      strategis perusahaan secara berkelanjutan.                               company’s strategic goals in a sustainable manner.




      AUDIT INTERNAL
      INTERNAL AUDIT
      Audit Internal adalah suatu aktivitas assurance                          The Internal Audit is the assurance and consultation
      dan konsultasi yang independen dan obyektif                              activities that independently and objectively
      yang didesain untuk memberi nilai tambah dan                             gives added value and improves the operations
      memperbaiki operasi organisasi. Aktivitas ini                            of an organization. This activity supports the
      membantu organisasi untuk meraih tujuannya                               organization in reaching its objectives through
      dengan membawa pendekatan yang tertib                                    discipline and systematic approaches to
      dan sistematis untuk mengevaluasi dan                                    evaluate and enhance the effectiveness of risk
      meningkatkan efektivitas dari proses manajemen                           management process, control and governance.
      risiko, pengendalian dan tata kelola.
                                                                               The Internal Audit activity of PT Bakrie & Brothers
      Aktivitas Audit Internal PT Bakrie & Brothers Tbk                        Tbk was intended to deliver added value and
      ditujukan untuk memberi nilai tambah dan                                 improve the organization’s operations. The means
      memperbaiki operasi organisasi. Sifat dan lingkup                        and scopes of internal audit are assurance and
      audit internal adalah assurance dan konsultasi dalam                     consultation in the area of risk management
      area proses manajemen risiko, pengendalian dan                           process, control and organization’s governance. The
      tata kelola organisasi. Komitmen Perseroan untuk                         Company’s commitment to implement good corporate
      menerapkan tata kelola perusahaan dengan standar                         governance and standard is strongly seen since
      yang baik semakin terlihat sejak saat pertama                            the inception of Corporate Internal Audit (“CIA”).
      kali Corporate Internal Audit (“CIA”) didirikan.
                                                                               POSITION OF THE INTERNAL AUDIT
      KEDUDUKAN UNIT AUDIT INTERNAL                                            UNIT IN COMPANY STRUCTURE
      DALAM STRUKTUR PERUSAHAAN
                                                                               Position of The Internal Audit is formally stated in The
      Kedudukan Unit Audit Internal secara formal                              Internal Audit Charter which defines the purpose,
      dinyatakan dalam Piagam Internal Audit yang                              authority, and responsibility of the Internal Audit
      menjabarkan secara formal tujuan, wewenang                               activities that are consistent with the Standards
      dan tanggung jawab dari kegiatan Internal Audit                          for the Professional Practice of Internal Auditing.
      sehingga konsisten dengan yang ditetapkan
      oleh Standar Profesional Internal Audit                                  The Internal Audit Charter was mutually agreed
                                                                               by the President Director & CEO and President
      Piagam Internal Audit disepakati bersama                                 Commissioner / Independent Commissioner.
      oleh Direktur Utama serta Komisaris
      Utama/Komisaris Independen.




300
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 303
                                                                                                                         FORWARD MOMENTUM
                                                    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                     : Garis Komando
                       Command Line                                      DIREKTUR UTAMA/CEO
                                                                       PRESIDENT DIRECTOR/CEO
                                                                       PT BAKRIE & BROTHERS Tbk
                     : Garis Koordinasi
                       Coordination Line
                                                                                                                                KOMITE AUDIT
                                                                                                                              AUDIT COMMITTEE
                                                                     WAKIL DIREKTUR UTAMA/ Co-CEO
                                                                                                                          PT BAKRIE & BROTHERS Tbk
                                                                    VICE PRESIDENT DIRECTOR/ Co-CEO
                                                                        PT BAKRIE & BROTHERS Tbk



                                                                                                                               AUDIT INTERNAL
                                                                                                                               INTERNAL AUDIT
                                                                                                                          PT BAKRIE & BROTHERS Tbk




                       CEO                                                      CEO                                                      CEO
                 PT BAKRIE METAL                                           PT BAKRIE INDO                                         PT VKTR TEKNOLOGI
                   INDUSTRIES                                             INFRASTRUCTURE                                             MOBILITAS Tbk




KUALIFIKASI AUDIT INTERNAL                                                               QUALIFICATION OF INTERNAL AUDIT
Untuk menjadi Internal Auditor di BNBR sekurang-                                         The following are minimum requirements
kurangnya harus memenuhi syarat sebagai berikut:                                         of an Internal Auditor at BNBR:

1.    Memiliki integritas yang tinggi dan perilaku                                       1.     Possess high integrity and professional,
      yang profesional, independen, jujur, disiplin                                             independent, trustworthy, discipline and
      dan objektif dalam melaksanakan tugasnya.                                                 objective behavior in performing its duties.
2.    Memiliki pengetahuan dan pengalaman                                                2.     Possess knowledge and experience
      mengenai teknis audit dan disiplin ilmu lain                                              on audit technique and other subjects
      yang relevan dengan bidang tugasnya.                                                      relevant with its scope of work.
3.    Memiliki pengetahuan tentang peraturan                                             3.     Possess knowledge about the capital market
      perundang-undangan di bidang pasar modal dan                                              and other related rules and regulations.
      peraturan perundang-undangan terkait lainnya.                                      4.     Have the ability to interact and effectively
4.    Memiliki kecakapan untuk berinteraksi                                                     communicate in both verbal and written manner.
      dan berkomunikasi baik lisan                                                       5.     Must adhere to professional standards as
      maupun tertulis secara efektif.                                                           issued by the Internal Audit Association.
5.    Wajib mematuhi standar profesi yang                                                6.     Must obey Internal Audit ethics.
      dikeluarkan oleh Asosiasi Audit Internal.
                                                                                         7.     Must protect confidentiality of corporate
6.    Wajib mematuhi kode etik Audit Internal.                                                  information and/or data in relation
7.    Wajib menjaga kerahasiaan informasi dan/atau                                              with its implementation of duties and
      data perusahaan terkait dengan pelaksanaan                                                responsibilities as Internal Audit unless
      tugas dan tanggung jawab Audit Internal kecuali                                           obligated by law or court order.
      diwajibkan berdasarkan peraturan perundang-                                        8.     Understand principles of good corporate
      undangan atau penetapan/putusan pengadilan.                                               governance and risk management.
8.    Memahami prinsip-prinsip tata kelola                                               9.     Willing to continuously improve his/her
      perusahaan yang baik dan manajemen risiko.                                                profession knowledge, skills and abilities.
9.    Bersedia meningkatkan pengetahuan,
      keahlian dan kemampuan profesionalismenya
      secara terus menerus.




                                                                                                                                                               301
 Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan            Tanggung Jawab Sosial          Informasi Tambahan               Laporan Keuangan
    Human Capital Management               Tata Kelola Perusahaan             dan Lingkungan             Additional Information             Financial Report
                                           Corporate Governance           Social and Environmental
                                           Implementation Report               Responsibility
Page 304
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PROGRAM PENINGKATAN KOMPETENSI                                                COMPETENCE DEVELOPMENT PROGRAM
      UNIT AUDIT INTERNAL                                                           FOR THE INTERNAL AUDIT UNIT
      Unit Audit Internal mendapatkan pendidikan                                    Internal Audit Unit has continuous education
      berkelanjutan yang dikombinasikan dalam self-                                 which is combined in self-study and
      study dan keikutsertaan pada pendidikan khusus,                               participation in special education, training,
      pelatihan, workshop, seminar ataupun konferensi yang                          workshops, seminars and conferences that
      bermanfaat dalam meningkatkan efektivitas fungsinya.                          are useful in its function effectiveness.

      Selama tahun 2025 Unit Audit Internal menghadiri                              During 2025 Internal Audit Unit has attended
      program pengembangan keahlian sebagai berikut:                                the following development program:

                   TANGGAL                                                                                              PENYELENGGARA                  TEMPAT
       NO                                                             AGENDA
                       DATE                                                                                                ORGANIZER                  LOCATION

             9 Januari 2025                                                                                              Bakrie Learning            Harris Hotel,
         1                                Legal Workshop 2025
             January 9, 2025                                                                                              Center (BLC)                Sentul

             24 Januari 2025              Professional Auditor Forum:
        2                                                                                                                 IIA Indonesia                 Online
             January 24, 2025             Risk in Focus 2025

             3 Februari 2025              Internal Audit Course:                                                                                      IIA Office,
        3                                                                                                                 IIA Indonesia
             February 3, 2025             Tools for New Auditors                                                                                        Jakarta
                                          Analyzing & Improving Business Process:                                                                    Cityloog
             24 Februari 2025
        4                                 SIPOC Diagrams & RASCI Matrix, Process                                          IIA Indonesia             Hotel, Tebet
             February 24, 2025
                                          Mapping, Customer Mapping                                                                                  – Jakarta
             25 Februari 2025             Professional Auditor Forum:                                                                               PLN Head
        5                                                                                                                 IIA Indonesia
             February 25, 2025            Internal Auditing in Power Energy Industry                                                              Office, Jakarta

             13 Mei 2025                  Professional Auditor Forum:
        6                                                                                                                 IIA Indonesia                 Jakarta
             May 13, 2025                 GRC Career Hack
                                          IIAP Certification Training:
                                          Pengelolaan Kualitas, Pengelolaan dan
                                          Pelaporan Kinerja Audit Internal
             28 Mei 2025
        7                                                                                                                 IIA Indonesia                 Online
             May 28, 2025
                                          IIAP Certification Training:
                                          Quality Management, Performance Management
                                          and Reporting of Internal Audits
                                          Enterprise Risk Management:
             17 Juni 2025                                                                                                                             IIA Office,
        8                                 Risk Responses, Information, Communication                                      IIA Indonesia
             June 17, 2025                                                                                                                              Jakarta
                                          & Reporting, Governance and Culture
                                          Critical Thinking: A Vital Auditing Competency
             19 Juni 2025
        9                                 Critical Thinking While Interviewing and                                        IIA Indonesia                 Online
             June 19, 2025
                                          Risk Assesments & Critical Thinking
                                          Pelatihan Grafonomi:
                                          Verifikasi Keaslian Tanda Tangan dan Tulisan Tangan
                                          dalam Dokumen Melalui Analisis Sistematis
             30 Juli 2025                                                                                                                          Bakrie Tower,
        10                                                                                                              BUMI Resources
             July 30, 2025                Graphology Training:                                                                                       Jakarta
                                          Verifying the Authenticity of Signatures
                                          and Handwriting in Documents
                                          Through Systematic Analysis
                                          BNBR Workshop:
                                          Kerja Dengan Integritas: Penguatan
                                          Nilai & Etos Kerja Profesional
             21 Agustus 2025                                                                                             Bakrie Learning           Bakrie Tower,
        11
             August 21, 2025                                                                                              Center (BLC)               Jakarta
                                          BNBR Workshop:
                                          Working with Integrity: Strengthening
                                          Professional Values and Work Ethic




302
                      Profil Perusahaan             Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights            Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 305
                                                                                                                                 FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                 TANGGAL                                                                                                 PENYELENGGARA                   TEMPAT
 NO                                                                     AGENDA
                      DATE                                                                                                       ORGANIZER              LOCATION

                                          Advanced Risk Based Auditing:
           22 Agustus 2025                Information Technology Risk, Assessing The
     12                                                                                                                        IIA Indonesia              Jakarta
           August 22, 2025                Risk Management Process, and Developing
                                          the Risk-based InternalAudit Plan
                                          IIA Indonesia National Conference 2025:
           27 Agustus 2025
     13                                   Audit For Tomorrow: Strategic                                                        IIA Indonesia              Medan
           August 27, 2025
                                          Future-Ready Sustainable
                                          Agile Auditing:
           16 Oktober 2025                                                                                                                              IIA Office,
     14                                   Deciding to Go Agile, Implementing Agile Auditing                                    IIA Indonesia
           October 16, 2025                                                                                                                               Jakarta
                                          Using Scrum, and Practice: Mock Agile Audit
           10 November 2025               Risk Based Audit                                                                                           Bakrie Tower,
     15                                                                                                                             IA KUB
           November 10, 2025              Risk Based Audit Plan & RBIA                                                                                 Jakarta

           1 Desember 2025                Professional Auditor Forum (PAF)
     16                                                                                                                        IIA Indonesia              Online
           December 1, 2025               Auditing Culture & Ethics
Keterangan | Description:
IIA Indonesia : Institute of Internal Audit Indonesia
BLC       : Bakrie Learning Center
IA KUB : Internal Audit Kelompok Usaha Bakrie | Internal Audit of Bakrie Group




PELAKSANAAN KEGIATAN                                                                            DUTIES IMPLEMENTATION
UNIT AUDIT INTERNAL                                                                             OF INTERNAL AUDIT UNIT
CIA telah menjadi satu fungsi yang penting untuk                                                CIA has become a significant function to assist
membantu Direktur Utama melakukan pengawasan                                                    the President Director in the supervision of
keuangan dan operasional, baik di perseroan                                                     financial and operational, both in the Company
maupun pada anak–anak perusahaan dalam rangka                                                   and subsidiary in order to achieve the company’s
pencapaian tujuan dan kelangsungan usaha dengan:                                                objectives and going concern, through:

1.        Membahas dan menilai kebaikan dan                                                     1.      Reviewing and assessing the appropriateness
          ketepatan pelaksanaan pengendalian                                                            and accuracy of accounting control, finance
          akuntansi, keuangan serta operasi.                                                            and operations implementation.
2.        Memeriksa apakah pelaksanaan sesuai dengan                                            2.      Analyzing the implementation that
          kebijakan, rencana dan prosedur yang ditetapkan.                                              shall be in accordance with the set
3.        Memeriksa apakah kekayaan perusahaan /                                                        policies, plans and procedures.
          organisasi dipertanggungjawabkan dengan                                               3.      Analyzing whether the company/
          baik dan dijaga dengan aman terhadap                                                          organization treasuries are appropriately
          segala kemungkinan risiko kerugian.                                                           accountable and securely conducted
4.        Meyakinkan tingkat kepercayaan                                                                towards every possibility of risk losses.
          akuntansi dan cara lainnya yang                                                       4.      Ensuring the accounting trust levels and other
          dikembangkan dalam organisasi.                                                                manners that are developed in the organization.
5.        Menilai kualitas pelaksanaan tugas dan                                                5.      Assessing the quality of duties
          tanggung jawab yang telah dibebankan.                                                         implementation and responsibilities.

Ruang Lingkup kerja Internal Audit mencakup                                                     The Internal Audit scopes of work
pelaksanaan tugas-tugas berikut:                                                                covers the following duties:

1.        Menyusun dan melaksanakan                                                             1.      Develop and implement annual
          rencana audit internal tahunan.                                                               internal audit plans.
2.        Menguji dan mengevaluasi pelaksanaan                                                  2.      Analyze and evaluate the internal control
          pengendalian internal dari sistem manajemen                                                   implementation from the risk management system
          risiko sesuai dengan kebijakan perusahaan                                                     in accordance with the company’s policy.
3.        Melakukan pemeriksaan dan penilaian                                                   3.      Investigate and assess the efficiency
          atas efisiensi dan efektivitas di bidang                                                      and effectiveness of finance, accounting,




                                                                                                                                                                      303
 Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan                  Tanggung Jawab Sosial           Informasi Tambahan           Laporan Keuangan
    Human Capital Management                Tata Kelola Perusahaan                   dan Lingkungan              Additional Information         Financial Report
                                            Corporate Governance                 Social and Environmental
                                            Implementation Report                     Responsibility
Page 306
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           keuangan, akuntansi, operasional, sumber                                    operational, human resources, marketing,
           daya manusia, pemasaran, teknologi                                          information technology and other activities.
           informasi dan kegiatan lainnya.                                     4.      Provide advice on objectives improvement
      4.   Memberikan saran perbaikan dan informasi                                    and information on the audited activities
           yang obyektif tentang kegiatan yang                                         in all levels of management.
           diperiksa pada semua tingkat manajemen.                             5.      Prepare the audit results report and present
      5.   Membuat laporan hasil audit dan menyampaikan                                it to the President Director & CEO as
           laporan tersebut kepada Direktur Utama                                      well as the Board of Commissioners.
           & CEO dan Dewan Komisaris.                                          6.      Monitors, analysis, and report the
      6.   Memantau, menganalisis dan melaporkan                                       recommendations in follow up implementation.
           pelaksanaan tindak lanjut perbaikan                                 7.      Cooperate with the Audit Committee.
           yang telah direkomendasikan.
                                                                               8.      Develop the program to evaluate the
      7.   Bekerja sama dengan Komite Audit.                                           quality of internal audit activity.
      8.   Menyusun program untuk mengevaluasi mutu                            9.      Conduct specific investigations
           kegiatan audit internal yang dilakukannya.                                  whenever necessary.
      9.   Melakukan pemeriksaan khusus
           apabila diperlukan.
                                                                               INTERNAL AUDIT DUTIES
                                                                               IMPLEMENTATION REPORT IN 2025
      LAPORAN PELAKSANAAN TUGAS
                                                                               The preparation of the 2025 Audit Plan is carried
      AUDIT INTERNAL TAHUN 2025                                                out by Internal Audit using the Risk Based Internal
      Penyusunan Rencana Audit Tahun 2025 dilakukan                            Audit approach, which means that in prioritizing
      oleh Audit Internal dengan menggunakan pendekatan                        the auditee to be audited, Internal Audit considers
      Audit Internal berbasis risiko (Risk Based Internal                      several risk factors, including the following:
      Audit) yang artinya di dalam memprioritaskan auditee
      yang akan di audit, Audit Internal mempertimbangkan                      1.      Revenue size auditee
      beberapa faktor risiko, diantaranya sebagai berikut:                     2.      Operating expense size auditee
                                                                               3.      Sales achievement compared to auditee’s budget
      1.   Ukuran pendapatan (revenue size) auditee
                                                                               4.      Operating expenses realization
      2.   Ukuran beban usaha (operating
                                                                                       compared to auditee’s budget
           expense size) auditee
                                                                               5.      Significant level of auditor’s
      3.   Pencapaian penjualan terhadap anggaran auditee
                                                                                       finding in the previous year
      4.   Realisasi beban usaha dibandingkan
                                                                               6.      The last time auditee was audited
           dengan anggaran auditee
      5.   Significant level temuan auditor
                                                                               The Annual General Audit Plan is then approved
           pada tahun sebelumnya
                                                                               by the President Director and Vice President
      6.   Kali terakhir auditee di audit                                      Director. The Annual General Audit Plan can be
                                                                               adjusted according to changes in business risk
                                                                               dynamics in the organization in the current year.
      Rencana Audit Umum Tahunan tersebut kemudian
      disetujui oleh Direktur Utama dan Wakil Direktur                         In 2025, Internal Audit has conducted Audit and
      Utama untuk kemudian dilaporkan kepada Ketua                             published the Audit Result Report (LHA) as follows:
      Komite Audit. Rencana Audit Umum Tahunan tersebut
      bisa disesuaikan sesuai perubahan dinamika risiko
      usaha pada organisasi pada tahun berjalan.

      Selama tahun 2025, Audit Internal telah
      melakukan Audit dan menerbitkan Laporan
      Hasil Audit (LHA) sebagai berikut:




304
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 307
                                                                                                                      FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




             ENTITAS YANG DIAUDIT                         JENIS PENUGASAN                                    AKTIVITAS PEKERJAAN
NO
                     AUDITED ENTITY                       TYPE OF ASSIGNMENT                                          WORK ACTIVITY

Q1 Audit 2025

                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
  1     PT Bakrie Construction                                 Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 2      PT Bangun Bantala Indonesia                            Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 3      PT Bakrie Construction                                 Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
                                                                                           Sosialisasi GCG, Etika Bisnis, dan Pelaporan Gratifikasi
        PT Bakrie Metal Industries dan
 4                                                             Consulting                  Socialization of GCG, Business Ethics,
        Unit Usaha | and Business Units
                                                                                           and Gratification Reporting
                                                                                           Audit operasional proyek pembangunan
        PT VKTR Teknologi                                                                  pabrik Magelang
 5                                                             Assurance
        Mobilitas Tbk                                                                      Operational audit of the Magelang
                                                                                           plant construction project
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 6      PT Bakrie Power                                        Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
Q2 Audit 2025
                                                                                           Audit operasional gabungan
                                                                                           Joint operational audit
 7      PT Cimanggis Cibitung Tollways                         Assurance
                                                                                           (Internal Audit PT Sarana Multi Infrastruktur (Persero),
                                                                                           PT Waskita Toll Road, PT Bakrie & Brothers Tbk)
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 8      PT Multi Kontrol Nusantara                             Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
        PT South East Asia                                                                 Audit operasional komprehensif seluruh fungsi
 9                                                             Assurance
        Pipe Industries                                                                    Comprehensive operational audit across all functions
                                                                                           Sosialisasi GCG, Etika Bisnis, dan Pelaporan Gratifikasi
        PT Bakrie Autoparts dan Unit
 10                                                            Consulting                  Socialization of GCG, Business Ethics,
        Usaha | and Business Units
                                                                                           and Gratification Reporting
                                                                                           Audit operasional operating expenses
 11     PT Bakrie Pipe Industries                              Assurance
                                                                                           Operational audit of operating expenses
                                                                                           Audit operasional gabungan operating expenses
                                                                                           Joint operational audit of operating expenses
 12     PT VKTR Sakti Industries                               Assurance
                                                                                           (Internal Audit PT Bakrie & Brothers Tbk,
                                                                                           PT VKTR Teknologi Mobilitas Tbk)

Q3 Audit 2025

                                                                                           Audit operasional gabungan fungsi
                                                                                           Manajemen Penjualan
        PT VKTR Teknologi
 13                                                            Assurance                   Joint operational audit of Sales Management function
        Mobilitas Tbk
                                                                                           (Internal Audit PT Bakrie & Brothers Tbk,
                                                                                           PT VKTR Teknologi Mobilitas Tbk)
        PT VKTR Teknologi                                                                  Audit operasional fungsi Business Development
 14                                                            Assurance
        Mobilitas Tbk                                                                      Operational audit of Business Development function
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 15     PT Bakrie Construction                                 Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets
                                                                                           Penilaian kewajaran harga pasar aset tetap Perusahaan
 16     PT Bakrie Metal Industries                             Assurance                   Assessment of the fairness of market
                                                                                           prices of Company fixed assets




                                                                                                                                                          305
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan            Tanggung Jawab Sosial            Informasi Tambahan             Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan             dan Lingkungan               Additional Information           Financial Report
                                      Corporate Governance           Social and Environmental
                                      Implementation Report               Responsibility
Page 308
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                 ENTITAS YANG DIAUDIT                   JENIS PENUGASAN                                         AKTIVITAS PEKERJAAN
       NO
                       AUDITED ENTITY                   TYPE OF ASSIGNMENT                                           WORK ACTIVITY

             PT Bakrie Autoparts dan Unit                                                Audit operasional fungsi Pabrikasi Produksi
        17                                                      Assurance
             Usaha | and Business Units                                                  Operational audit of Fabrication Production function

       Q4 Audit 2025

                                                                                         Audit operasional komprehensif seluruh fungsi
        18   PT Multi Kontrol Nusantara                         Assurance
                                                                                         Comprehensive operational audit across all functions
                                                                                         Audit operasional gabungan operating expenses
             PT VKTR Teknologi                                                           Joint operational audit of operating expenses
        19                                                      Assurance
             Mobilitas Tbk                                                               (Internal Audit PT Bakrie & Brothers Tbk,
                                                                                         PT VKTR Teknologi Mobilitas Tbk)
                                                                                         Audit operasional fungsi Pabrikasi Produksi
        20   PT Braja Mukti Cakra                               Assurance
                                                                                         Operational audit of Fabrication Production function

             PT Bina Usaha Mandiri                                                       Audit operasional fungsi Pabrikasi Produksi
        21                                                      Assurance
             Misuzawa                                                                    Operational audit of Fabrication Production function
                                                                                         Penilaian kewajaran harga pasar aset tetap Perusahaan
        22   PT Bakrie Metal Industries                         Assurance                Assessment of the fairness of market
                                                                                         prices of Company fixed assets


      Audit Operasional yang dilakukan menitikberatkan                           The Operational Audit was conducted
      kepada penilaian atas 3E (Efisiensi, Efektivitas                           with concentration on assessment of 3E
      dan Ekonomis) di seluruh fungsi, penilaian atas                            (Efficiency, Effectiveness and Economic) in
      efektivitas penerapan pengendalian internal, dan                           every function, assessment of internal control
      penilaian atas kepatuhan terhadap peraturan                                implementation effectiveness, and assessment
      perundang-undangan / SOP yang ada.                                         of compliance to prevailing rules and regulations
                                                                                 / Standard Operating Procedures (SOP).
      PROSEDUR DAN DASAR
      HUKUM PENGANGKATAN                                                         PROCEDURE AND LEGAL
      KETUA AUDIT INTERNAL                                                       BASIS FOR APPOINTMENT OF
                                                                                 INTERNAL AUDIT HEAD
      Divisi Internal Audit PT Bakrie & Brothers Tbk dipimpin
      oleh seorang Kepala Unit Audit Internal yang diangkat                      PT Bakrie & Brothers Tbk’s Internal Audit Division
      dan diberhentikan oleh Direktur Utama & CEO atas                           is led by the Head of Internal Audit appointed and
      persetujuan Dewan Komisaris serta bertanggung                              terminated by the President Director & CEO following
      jawab kepada Direktur Utama & CEO. Dasar hukum                             the approval of the Board of Commissioners, and
      pengangkatan kepala unit audit internal berdasarkan                        is responsible to the President Director & CEO.
      surat keputusan Direktur Utama Perseroan Nomor                             The legal basis for the appointment of the head
      003/SK/BOD-BGU/VII/2017 tanggal 10 Juli 2017.                              of the internal audit unit is based on the Decree
                                                                                 of the President Director of the Company Number
                                                                                 003/SK/BOD-BGU/VII/2017 dated July 10, 2017.




306
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 309
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                         TONI TRIYULIANTO
                                                                         KETUA AUDIT INTERNAL
                                                                         HEAD OF INTERNAL AUDIT



                                                                        Warga Negara Indonesia, lahir di Jakarta pada
                                                                        tahun 1975 dan meraih gelar Diploma III & IV
                                                                        jurusan Akuntansi dari Sekolah Tinggi Akuntansi
                                                                        Negara (STAN) serta memperoleh gelar Master
                                                                        of Public Policy konsentrasi Finance & Budgeting
                                                                        dari Michigan State University, USA.

                                                                        Beliau bergabung dengan Unit Audit Internal
                                                                        PT Bakrie & Brothers Tbk sejak Juli tahun
                                                                        2017. Sebelum bergabung dengan Unit Audit
                                                                        Internal, beliau memulai karir sebagai Auditor
                                                                        Senior pada Badan Pengawasan Keuangan
                                                                        dan Pembangunan (BPKP) selama 17 tahun dan
                                                                        sebagai Manajer Akuntansi dan Perpajakan pada
                                                                        PT Bakrie Building Industries selama tiga tahun.
                                                                        Beliau memiliki sertifikasi Indonesia Internal Audit
                                                                        Practitioner (IIAP), Chartered Accountant (CA), dan
                                                                        Certified Practising Accountant (CPA – Aust).


                                                                         An Indonesian, was born in Jakarta in 1975 and
                                                                         earned a Diploma III & IV in Accounting from State
                                                                         College of Accountancy (STAN) and a Master
                                                                         of Public Policy degree majoring in Finance &
                                                                         Budgeting from Michigan State University, USA.

                                                                         He joined the Internal Audit Unit of PT Bakrie &
                                                                         Brothers Tbk in July 2017. Prior to this position, he
                                                                         began his career as the Senior Auditor in Indonesia’s
                                                                         National Government Internal Auditor (BPKP) for
                                                                         17 years and as Accounting and Tax Manager
                                                                         in PT Bakrie Building Industries for three years.
                                                                         He has certifications of Indonesia Internal Audit
                                                                         Practitioner (IIAP), Chartered Accountant (CA), and
                                                                         a Certified Practising Accountant (CPA – Aust).




                                                                                                                                             307
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 310
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      AUDITOR EKSTERNAL
      EXTERNAL AUDITORS
      Sebagai perusahaan publik, BNBR diwajibkan untuk                         As a public company, BNBR is obliged to publish the
      memiliki laporan keuangan yang telah diaudit oleh                        financial statements audited by the External Auditors.
      Auditor Eksternal. Auditor eksternal merupakan pihak                     External Auditors is the third party responsible to
      ketiga yang bertugas memeriksa dan memastikan                            audit and ensure the presentation of BNBR Financial
      bahwa Laporan Keuangan BNBR telah disajikan                              Statements to be in accordance with the prevailing
      sesuai dengan standar akuntansi yang berlaku.                            accounting standards. The audit by the External
      Pemeriksaan oleh Auditor Eksternal dilaksanakan                          Auditors is implemented in accordance with prevailing
      sesuai dengan standar audit yang berlaku                                 audit standards with the end results in a means of
      dengan hasil akhir berupa opini auditor terhadap                         auditor opinions on BNBR Financial Statements.
      Laporan Keuangan BNBR. Apabila terdapat suatu                            In the event of corporate actions, BNBR also can
      tindakan korporasi, BNBR juga dapat menerbitkan                          publish the financial statements on certain periods.
      laporan keuangan pada periode tertentu.
                                                                               Based on the 2025 Annual GMS resolutions, the
      Berdasarkan keputusan RUPS Tahunan 2025,                                 Board of Commissioners has the authority to
      Dewan Komisaris mempunyai kewenangan untuk                               appoint the Public Accounting Firm (KAP) as long
      menunjuk Kantor Akuntan Publik (KAP) sepanjang                           as it meets the specified criteria and determination
      memenuhi kriteria yang telah ditentukan beserta                          of the honorarium. The Board of Commissioners
      penentuan honorariumnya. Dewan Komisaris                                 assigned the Audit Committee to assess proposal
      menugaskan Komite Audit untuk mengkaji usulan                            from the Board of Directors concerning appointment
      dari Direksi atas pemilihan KAP Y. Santosa &                             of KAP Y. Santosa & Rekan as the auditor of
      Rekan sebagai penyelenggara audit Laporan                                the Company Financial Statements fiscal year
      Keuangan Perusahaan tahun buku 31 Desember                               December 31, 2025. The proposal to appoint KAP
      2025. Usulan penunjukan KAP Y. Santosa & Rekan                           Y. Santosa & Rekan has been approved by the
      ini telah disetujui oleh Dewan Komisaris setelah                         Board of Commissioners after taking into account
      memperhatikan rekomendasi dari Komite Audit.                             the recommendation of the Audit Committee.

      Tahun 2025 merupakan tahun kesepuluh Kantor                              2025 is the tenth year of the Public Accounting Firm
      Akuntan Publik Y. Santosa & Rekan melakukan audit                        (KAP) Y. Santosa & Rekan in conducting the audit of
      Laporan Keuangan Perusahaan. Selama tahun                                the Company’s Financial Statements. During 2025,
      2025 Kantor Akuntan Publik Y. Santosa & Rekan                            the Public Accounting Firm (KAP) Y. Santosa & Rekan
      tidak memberikan jasa lain kepada Perusahaan                             does not provide other services to the Company apart
      selain jasa audit, sehingga tidak terjadi benturan                       from the audit services, thus there were no conflicts
      kepentingan dalam pelaksanaan proses audit.                              of interest in the audit process implementation.


       PERIODE PEN UGA SAN DAN B IAYA AU DIT EKSTERNAL
       ASSIGNMENT PERIOD AND FEE OF EXTERNAL AUDITORS
       KETERANGAN
         DESCRIPTION
                                       2025                 2024                    2023                           2022                       2021

         NAMA KAP
                            Y. Santosa & Rekan    Y. Santosa & Rekan     Y. Santosa & Rekan                 Y. Santosa & Rekan     Y. Santosa & Rekan
          KAP NAME
        BIAYA AUDIT
                             Rp 2.925.000.000     Rp 2.904.500.000        Rp 3.170.000.000                  Rp 3.072.500.000        Rp 3.212.500.000
          AUDIT FEE




308
                       Profil Perusahaan           Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights        Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 311
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




MANAJEMEN RISIKO
RISK MANAGEMENT

LANDASAN MANAJEMEN                                                             SOLID FOUNDATION OF
RISIKO YANG KOKOH                                                              RISK MANAGEMENT
Dalam Laporan Risiko Global 2023 yang diterbitkan                              n the Global Risks Report 2023 published by the
oleh World Economics Forum, ditegaskan bahwa                                   World Economics Forum, it is emphasized that the
dunia saat ini menghadapi serangkaian risiko yang                              world is currently facing a unique series of risks.
unik. Terdapat risiko-risiko lama seperti inflasi, krisis                      There are “older” risks such as inflation, cost of living
biaya hidup, perang dagang, arus keluar modal                                  crisis, trade wars, capital outflows from emerging
dari negara-negara berkembang, permasalahan                                    markets, broad social problems, and geopolitical
sosial yang luas, dan konfrontasi geopolitik. Risiko-                          confrontation. These risks are combined with new
risiko ini dikombinasikan dengan perkembangan                                  developments in the global risk landscape, such as
baru dalam lanskap risiko global, seperti tingkat                              unsustainable levels of debt, a new era of growth
utang yang tidak berkelanjutan, era pertumbuhan                                and low global investment, as well as continuing
baru dan rendahnya investasi global, serta tekanan                             growing pressure over the impacts of climate
yang terus meningkat terhadap dampak perubahan                                 change. The combination of the two creates an
iklim. Kombinasi keduanya menciptakan lingkungan                               environment full of uncertainty and turbulence.
yang penuh ketidakpastian dan turbulensi.
                                                                               PT Bakrie & Brothers Tbk, as one of the leading
PT Bakrie & Brothers Tbk sebagai salah satu                                    companies in Indonesia that has been around for
perusahaan terkemuka di Indonesia yang telah                                   more than eight decades, has certainly faced and
berdiri selama lebih dari delapan dekade tentunya                              managed various kinds of uncertainty. Therefore,
menghadapi dan mengelola berbagai macam                                        risk management is a strategic need and plays an
ketidakpastian. Oleh karena itu, manajemen risiko                              important role for PT Bakrie & Brothers Tbk in facing
merupakan kebutuhan strategis dan berperan                                     these various uncertainties. Risk management is
penting bagi PT Bakrie & Brothers Tbk dalam                                    needed to optimize the Company’s limited resources
menghadapi berbagai ketidakpastian tersebut.                                   to achieve specified targets and to fulfill the
Manajemen risiko diperlukan untuk mengoptimalkan                               Company’s vision and mission. Allocation of resources
penggunaan sumber daya terbatas yang dimiliki                                  is decided based on risk priorities, with the utmost
Perusahaan untuk pencapaian target-target yang                                 attention paid to the most critical risk. Furthermore,
telah ditetapkan serta tercapainya visi dan misi                               management of existing risks is periodically
Perusahaan. Pengalokasian sumber daya didasarkan                               reviewed along with improving its reliability.
pada prioritas risiko, dimana perhatian tertinggi
diarahkan pada risiko bersakala tinggi. Demikian                               Risks can be mitigated by lowering the probability of
pula, manajemen risiko yang ada terus dievaluasi                               risk occurrence and/or reducing effects caused by
secara berkala dan terus ditingkatkan keandalannya.                            such risk. Risk Management at BNBR is expected
                                                                               to be able to anticipate rapid changes, to improve
Risiko dapat dikurangi dengan menurunkan peluang                               corporate governance, and to secure Company’s
terjadinya risiko dan/atau mengurangi dampak yang                              resources and assets. These reasons form the base
timbul dari risiko tersebut. Pengelolaan Manajemen                             of BNBR’s commitment to continuously implement
Risiko di BNBR diharapkan dapat mengantisipasi                                 solid risk management for the fulfillment of Company’s
perubahan lingkungan yang terjadi begitu cepat,                                goals, including risks related to environment and
mengembangkan tata kelola perusahaan (corporate                                social impacts, as well as climate related risks. In
governance), dan mengamankan sumber daya dan                                   doing so, the Company can align its goals to the
aset yang dimiliki Perseroan. Latar belakang inilah                            Sustainable Development Goals 2030. [SEOJK E.3]
yang melandasi BNBR untuk berkomitmen secara utuh
dan menyeluruh untuk terus mengimplementasikan
manajemen risiko yang kokoh demi pencapaian
tujuan-tujuan Perseroan, termasuk risiko terkait
lingkungan, sosial, dan perubahan iklim sehingga
tujuan Perseroan dapat selaras dengan Tujuan
Pembangunan Berkelanjutan (TPB). [SEOJK E.3]




                                                                                                                                              309
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 312
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Implementasi manajemen risiko di PT Bakrie &                             The creation of a Risk Management team in 2003
      Brothers Tbk secara formal dimulai sejak tahun                           marked the beginning of formal implementation
      2003, dengan dibentuknya Tim Manajemen Risiko,                           of risk management at PT Bakrie & Brothers Tbk,
      yang pada saat itu bertugas untuk mengawal                               wherein at that time the Risk Management team
      keberhasilan cetak biru (blue-print) revitalisasi                        was responsible to supervise the implementation
      bisnis Perseroan setelah tuntasnya restrukturisasi                       of Company’s business revitalization blue-
      hutang pada periode sebelumnya. Tim Manajemen                            print post debt restructuring program. This Risk
      Risiko inilah yang juga meletakkan dasar-dasar                           Management team also implemented basic risk
      implementasi manajemen risiko di lingkungan                              management principles across the Company
      Perseroan sesuai dengan standar Internasional.                           in accordance with international standards.

      IMPLEMENTASI ERM                                                         ERM IMPLEMENTATION
      Penerapan roadmap sebagai bagian dari upaya                              Implementation roadmap as part of its ongoing efforts,
      berkelanjutan, telah membuat Perseroan secara                            the Company has systematically laid the foundation
      sistematis meletakkan pondasi penerapan                                  for risk management to become the basis for good
      manajemen risiko sebagai dasar infrastruktur tata                        corporate governance infrastructure. The formal
      kelola perusahaan yang baik. Implementasi                                implementation of risk management began with the
      penerapan manajemen risiko secara formal diawali                         formation of a Risk Management Team which was
      dengan pembentukan Tim Manajemen Risiko yang                             determined through the Decree of the Directors of PT
      ditetapkan melalui Surat Keputusan Direksi PT                            Bakrie & Brothers Tbk No.BGU-109/Presdir-BB/III/03,
      Bakrie & Brothers Tbk Nomor: BGU-109/Presdir-BB/                         dated 11 March 2003, which was later amended. based
      III/03, tanggal 11 Maret 2003 yang kemudian diubah                       on Decree No.BGU-739/Presdir-BB/XII/05, dated
      dengan Surat Keputusan Nomor: BGU-739/Presdir-                           December 6, 2005, with the task of coordinating all
      BB/XII/05, tanggal 6 Desember 2005, dengan tugas                         business development plans and strategic decision
      mengkoordinasikan seluruh rencana pengembangan                           making to ensure optimal results, mitigate business
      usaha dan pengambilan keputusan strategis agar                           risks, and guarantee cost efficiency, while acting
      tercapai hasil optimal, memitigasi risiko usaha,                         as a monitoring function of accomplishments and
      dan menjamin efisiensi biaya, serta sebagai fungsi                       milestones as well. This team’s duties were then
      monitoring dan pencapaian usaha. Penerapan ini                           reaffirmed through Policy & Procedure No. 004/
      kemudian dilanjutkan dengan Kebijakan & Prosedur                         BNBR/II/2010 dated February 20, 2010 concerning
      Nomor: 004/BNBR/II/2010 tanggal 20 Februari 2010                         Implementation of Company Risk Management and
      tentang Implementasi Enterprise Risk Management                          No. 005/CRM/BNBR/VI/2010 dated June 24, 2021
      dan Nomor: 005/CRM/BNBR/VI/2010 tanggal 24 Juni                          concerning Transaction-Based Risk Evaluation, as well
      2021 tentang Risiko Berbasis Transaksi serta beberapa                    as several other policies and procedures related to
      kebijakan dan prosedur lainnya yang terkait dengan                       evaluating market risk, credit risk and liquidity risk.
      penilaian risiko pasar, risiko kredit, dan risiko likuiditas.
                                                                               In 2023, the speech from BNBR Vice President
      Pada tahun 2023, sambutan dari Wakil Direktur                            Director/Co-CEO at the risk awareness kick-
      Utama/Co-CEO BNBR dalam Kick-Off Meeting                                 off meeting held on 6 June 2023, describes the
      Risk Awareness yang diadakan pada tanggal                                direction and support from top management for the
      6 Juni 2023, menjelaskan arahan dan dukungan                             implementation of enterprise risk management. As
      dari manajemen tingkat atas (top management)                             a follow-up to the kick off meeting, in June-October
      terhadap penerapan manajemen risiko perusahaan.                          2023, the BNBR CRM Division conducted a risk
      Sebagai tindak lanjut dari Kick-Off Meeting tersebut,                    awareness campaign roadshows to all business units
      pada bulan Juni–Oktober 2023, Divisi CRM BNBR                            and continued with the coaching stage in preparing
      melakukan roadshow risk awareness kepada                                 risk registers for more than 150 departments in
      seluruh unit usaha dan dilanjutkan dengan tahap                          BNBR and all business units. Furthermore, the
      coaching penyusunan risk register untuk lebih dari                       Risk Profile of BNBR and BNBR Business Units
      150 departemen di BNBR dan seluruh unit usaha.                           has been prepared using the Risk Control Self-
      Selanjutnya, telah disusun Profil Risiko BNBR dan                        Assessment (RCSA) approach through collaboration
      unit Usaha BNBR dengan pendekatan Risk Control                           with all BNBR departments and Business Units,
      Self-Assessment (RCSA) melalui kolaborasi dengan                         as well as full support from BNBR Management.
      seluruh departemen dan Unit Usaha BNBR, serta
      dukungan penuh dari Manajemen BNBR.




310
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 313
                                                                                                            FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Tahun 2025, dilakukan pembaruan atas Profil Risiko                             In 2025, the BNBR Business Unit Risk Profile was
Unit Usaha BNBR untuk memastikan penilaian                                     updated to ensure that risk assessment and mitigation
dan mitigasi risiko tetap relevan dengan dinamika                              remain relevant to business dynamics, regulatory
bisnis, perubahan regulasi, dan perkembangan                                   changes, and technological developments. With this
teknologi. Dengan pemutakhiran ini, menegaskan                                 update, it emphasizes the commitment of BNBR in
komitmen dari BNBR dalam memperkuat                                            strengthening risk management that is proactive,
manajemen risiko yang proaktif, adaptif, dan                                   adaptive, and supports strategic decision making
mendukung pengambilan keputusan strategis demi                                 for competitiveness and sustainable growth.
daya saing dan pertumbuhan berkelanjutan.




                                                                                                                                              311
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 314
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ROADMAP IMPLEMENTASI ERM
      PT BAKRIE & BROTHERS TBK
      ERM IMPLEMENTATION ROADMAP
      PT BAKRIE & BROTHERS TBK




         2003
         2007
                                                          2008
         • Pembentukan Tim Manajemen
           Risiko inter-Departemen.
         • Fungsi peran: Proyek/analisis


                                                          2010
           risiko berbasis transaksi.
         • Penilaian risiko pada usulan
           investasi/ pendanaan/ekspansi


                                                                                                                     2011
           (merujuk pada cetak biru
           Perseroan).                                    • Pengembangan pendekatan dan
         • Pengumpulan pengetahuan akan                     strategi baru untuk implementasi
                                                            ERM di perusahaan investasi.

                                                                                                                     2013
           ERM (literatur dan studi banding).
         • Pengembangan dan finalisasi                    • Penyediaan piranti lunak
           manual ERM.                                      @Risk.

         • ERM pilot project – BPI.                       • Fungsi peran: ERM, analisis risiko
                                                            investasi/proyek dan kepatuhan.                          • Penguatan manajemen risiko
         • Fungsi peran: ERM, audit, analisis                                                                          dalam pengambilan keputusan.
           risiko.                                        • Secara konsisten menghasilkan
                                                            laporan mingguan – Market &                              • Pembentukan Risk Control Self
         • Pengadaan piranti lunak                          Industry Outlook, laporan bulanan                          Assessment (RCSA).
           KnowRisk.                                        – Market Risk Assessment.                                • Peningkatan kapasitas.
                                                          • Mengadaptasi SOP untuk struktur                          • Mengelola pelaksanaan
                                                            organisasi dan strategi baru                               manajemen risiko dalam setiap
         • Formation of interdepartmental                   Perusahaan.
           Risk Management Team.                                                                                       pengambilan keputusan dengan
                                                                                                                       memproduksi RARS (Risk
         • Role function: Project/analysis                                                                             Assessment & Recommendation
           of transaction based risks. Risk               • Development of new approach                                Sheet).
           assessment of investment/                        and strategy to implement ERM in
           financing/expansion proposal                     investment company.
           (with reference to Company blue
           print).                                        • Provision of @Risk software.                             • Risk management reinforcement in
                                                          • Role function: ERM, analysis                               decision making.
         • ERM knowledge collection
           (literature and comparative                      of investment/project and                                • Formation of Risk & Control Self
           study).                                          compliance risk.                                           Assessment (RCSA).

         • Development and finalization of                • Consistently produced weekly                             • Capacity improvement
           ERM manual.                                      report – Market & Industry                               • Managed risk management
                                                            Outlook, monthly report – Market                           implementation in every decision
         • ERM pilot project BPI.                           Risk Assessment.                                           making process through
         • Role function: ERM, audit, risk                • Adapted SOP for Company                                    production of RARS (Risk
           analysis.                                        new organization structure and                             Assessment & Recommendation
         • Provision of Know Risk software.                 strategy.                                                  Sheet).




312
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 315
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




   2014                                                     2023
   2022                                                     2027
  • Secara konsisten memproduksi                        • Memastikan proses manajemen
    laporan Market & Industry Outlook,                    risiko yang holistik dalam setiap
    Financial Risk, dan Risk Outlook.                     pengambilan keputusan di setiap
  • Membangun pendekatan RCSA                             proses bisnis Perusahaan.
    baru hingga ke Unit Usaha, dalam                    • Mewujudkan manajemen risiko
    bentuk identifikasi dan mitigasi                      secara kuantitatif pada setiap
    risiko berdasarkan risk register.                     tahapan proses bisnis Perusahaan
  • Mengadaptasi SOP untuk struktur                       hingga ke Unit Usaha.
    organisasi dan strategi baru                        • Melakukan review profil
    Perusahaan.                                           manajemen risiko sampai ke Unit
  • Mensosialisasikan pendekatan                          Usaha Perusahaan.
    GRC Series (Sistem Pengendalian                     • Memantau KRIs (Key Risk
    Internal, GCG, Manajemen Risiko,                      Indicators) Perusahaan dan Unit
    dan Kode Etik) hingga ke Anak                         Usaha secara berkala sebagai
    Perusahaan.                                           bagian dari early warning systems.


  • Consistently produced Market &                      • Ensuring holistic risk management
    Industry Outlook, Financial Risk,                     process in every decision making
    Risk Outlook.                                         at every stage of Company’s
  • Developed new RCSA approach                           business process.
    up to Subsidiaries, in the form of                  • Realizing quantitative risk
    risk identification and mitigation                    management at every stage of
    based on risk register.                               Company’s business process up to
  • Adapted SOP for Company                               Subsidiaries.
    new organization structure and                      • Reviewing risk management profile
    strategy.                                             up to Subsidiaries.
  • Socialized GRC Series (Internal                     • Monitoring key risk indicators of
    Control System, GCG, Risk                             the company and subsidiaries
    Management and Code of Ethics)                        periodically as part of the early
    approach up to Subsidiaries.                          warning systems.




                                                                                                                                              313
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan              Tanggung Jawab Sosial      Informasi Tambahan      Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan               dan Lingkungan         Additional Information    Financial Report
                                   Corporate Governance             Social and Environmental
                                   Implementation Report                 Responsibility
Page 316
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      METODOLOGI RCSA                                                          RCSA METHODOLOGY
      Penilaian risiko adalah proses mengidentifikasi,                         Risk assessment is the process of identifying,
      mengevaluasi, dan menentukan risiko-risiko                               evaluating, and prioritizing key risks related to
      utama yang terkait dengan pencapaian tujuan                              the achievement of PT BNBR and its business
      strategis BNBR dan unit usahanya. Setiap                                 units’ strategic objectives. Each business
      unit usaha harus menyesuaikan metodologi                                 unit should customize its risk assessment
      penilaian risikonya untuk lingkup bisnis tertentu,                       methodology for its own particular business scope,
      kompleksitas operasi, dan kematangan manajemen                           operating complexity, and risk management
      risiko. Namun, terdapat proses dan praktik                               maturity. However, there are common industry
      industri yang umum untuk penilaian risiko.                               processes and practices for risk assessment.

      Fase Pertama: Penetapan Pondasi                                          First Phase: Foundation Setting
      Fase penetapan pondasi merupakan elemen                                  The foundation-setting phase provides the
      pendukung penting untuk penilaian risiko. Ketiadaan                      essential support elements for risk assessment.
      elemen-elemen ini dapat menghambat efisiensi                             The absence of any of these elements may
      dan efektivitas proses penilaian risiko. Hal ini                         hinder the efficiency and effectiveness of the risk
      termasuk dukungan penilaian risiko dari manajemen                        assessment process. This should include senior-level
      level senior guna memastikan partisipasi dan                             sponsorship for risk assessment to ensure business
      keterusterangan unit bisnis. Elemen lainnya termasuk                     unit participation and candor. Other elements
      pengorganisasian dan perencanaan, penetapan                              include organizing and planning, establishing
      taksonomi risiko, pengembangan alat penilaian                            a risk taxonomy, developing risk assessment
      risiko, serta penyediaan pendidikan dan pelatihan.                       tools, and providing education and training.

      Fase Kedua: Identifikasi Risiko,                                         Second Phase: Risk Identification,
      Penilaian, dan Penentuan Prioritas                                       Assessment, and Prioritization
      Setelah pondasi dasar telah ditetapkan, maka                             Once the foundational groundwork has been laid,
      proses penilaian risiko siap untuk dilaksanakan.                         the project team is ready to execute. The key
      Hasil utama dalam fase ini mencakup penilaian                            deliverables in this phase include top-down risk
      risiko dari atas ke bawah (top-down), yaitu dari para                    assessments from senior executives, bottom-up risk
      eksekutif senior, penilaian risiko dari bawah ke atas                    assessments from business and operating units,
      (bottom-up) dari unit bisnis dan operasi, laporan                        risk assessment reports and heat maps, and the
      penilaian risiko dan heat map, serta penentuan                           prioritization of enterprise-level risks. This includes
      prioritas risiko di tingkat perusahaan. Hal ini termasuk                 establishing the context in terms of business
      menetapkan konteks dalam hal tujuan bisnis serta                         objectives and regulatory and policy requirements.
      persyaratan peraturan dan kebijakan. Selama fase                         During this phase, the RCSA team conducts risk
      ini, tim RCSA melakukan wawancara penilaian                              assessment interviews and/or workshops in order to
      risiko dan/atau lokakarya untuk mengidentifikasi,                        identify, evaluate, and prioritize key risks. It enables
      mengevaluasi, dan memprioritaskan risiko-risiko                          many business units to identify their top risks.
      utama. Hal ini memungkinkan banyak unit bisnis
      untuk mengidentifikasi risiko utama yang dimiliki.                       Third Phase: Deep Dives, Risk
                                                                               Quantification, and Management
      Fase Ketiga: Kajian Mendalam,                                            The top-10 risks identified in the previous phase
      Kuantifikasi Risiko, dan Pengelolaan                                     represent the most critical risks facing the company.
      Top-10 risks (10 risiko teratas) yang telah diidentifikasi               This list focuses management time and attention
      pada fase sebelumnya mewakili risiko paling kritis                       on the appropriate risks. Each of these key risks
      yang dihadapi perusahaan. Atas risiko-risiko utama                       warrants further assessment, quantification, and
      ini memfokuskan waktu dan perhatian manajemen                            management strategies. In this phase, the company
      pada risiko yang tepat. Masing-masing risiko                             performs in-depth analyses (i.e., deep dives) of the
      utama ini memerlukan penilaian, kuantifikasi, dan                        top risks identified at the enterprise-wide level. The
      strategi pengelolaan lebih lanjut. Pada fase ini,                        business units then establish key risk indicators
      perusahaan melakukan kajian mendalam (deep                               (KRIs) and risk tolerance levels for each of these top
      dive) terhadap risiko-risiko utama yang diidentifikasi                   risks. In addition, the business units develop and
      pada tingkat perusahaan secara keseluruhan.                              implement specific risk management strategies,
      Unit bisnis kemudian menetapkan indikator                                including accountabilities and action plans.
      risiko utama (key risk indicators/KRIs) dan tingkat
      toleransi risiko untuk masing-masing risiko utama




314
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 317
                                                                                                              FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




tersebut. Selain itu, unit bisnis mengembangkan                                Fourth Phase: Integration of RCSA
dan menerapkan strategi manajemen risiko tertentu,                             into Business and ERM Process
termasuk akuntabilitas dan rencana tindakan.                                   Risk assessment should not be a standalone
                                                                               exercise. Companies should integrate it with other
Fase Keempat: Integrasi RCSA                                                   ERM and business management processes, such as
dalam Proses Bisnis dan ERM                                                    strategic planning, business activities, operational
Penilaian risiko tidak boleh menjadi suatu                                     processes, and board and management reporting.
kegiatan yang berdiri sendiri. Perusahaan harus
mengintegrasikannya dengan ERM dan proses
manajemen bisnis lainnya, seperti perencanaan
strategis, aktivitas bisnis, proses operasional,
serta pelaporan manajemen dan direksi.



    Fase | Phase 1:                     Fase | Phase 2:                         Fase | Phase 3:                        Fase | Phase 4:
    Penetapan Pondasi                   Identifikasi Risiko,                    Kajian Mendalam,                       Integrasi Bisnis dan
    Foundation Setting                  Penilaian, dan                          Kuantifikasi Risiko,                   ERM
                                        Penentuan Prioritas                     dan Manajemen                          Business and
                                        Risk Identification,                    Deep Dives, Risk                       ERM Integration
                                        Assessment, and                         Quantification, and
                                        Prioritization                          Management


    1. Sponsor Eksekutif                1. Tujuan bisnis                       1. Analisis mendalam                    1. Perencanaan strategis
    2. Organisasi dan peran             2. Peraturan dan                       2. Indikator risiko utama               2. Bisnis proses dan
       • Definisi peran                    persyaratan kebijakan               3. Level toleransi risiko                  operasional
       • Perencanaan proyek             3. Wawancara RA dan                    4. Strategi manajemen risiko            3. Analisis skenario dan
       • Perencanaan                       workshop                               dan rencana tindakan                    pengujian analisis
         sumber daya                       • Identifikasi risiko                  • Kontrol baru                       4. Dasbor pelaporan
    3. Taksonomi risiko                    • Penilaian kemungkinan                • Pengalihan risiko                  5. Basis data
    4. Alat penilaian risiko               • Penilaian tingkat                    • Rencana tindakan                      kehilangan/kejadian
       • Daftar pertanyaan                   keparahan                         5. Early-warning systems                6. Kebijakan eskalasi risiko
       • Template RA                       • Penilaian kendali
       • Teknologi                      4. Laporan penilaian
          pemungutan suara                 risiko dan heat maps                1. Deep dive analysis                   1. Strategic planning
    5. Pendidikan dan                   5. Prioritas risiko                    2. Key risk indicators                  2. Business process
       pelatihan                           (10 risiko teratas)                 3. Risk tolerance level                 and operations
       • Tim proyek                                                            4. Risk management                      3. Scenario analysis
       • Seluruh peserta                                                          strategies and                          and analysis testing
                                        1. Business objective                     action plans                         4. Dashboard reporting
                                        2. Regulatory and policy                  • New controls                       5. Loss/event database
    1. Executive sponsorship               requirements                           • Risk transfer                      6. Risk escalation policy
    2. Organization and roles           3. RA interviews and                      • Action plans
       • Role definitions                  workshops                           5. Early-warning systems
       • Project planning                  • Risk identification
       • Resource planning                 • Probability assessment
    3. Risk taxonomy                       • Severity assessment
    4. Risk assessment tools               • Controls assessment
       • Questionnaire                  4. Risk assessment
       • RA templates                      reports and heat maps
       • Polling technology             5. Risk prioritization
    5. Education and training              (top 10 risk)
       • Project team
       • All participants




                                                                                                                                                      315
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan              Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan            Additional Information            Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 318
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      STRUKTUR TATA KELOLA MANAJEMEN RISIKO
      CORPORATE GOVERNANCE STRUCTURE OF RISK MANAGEMENT



                                                                                 DEWAN KOMISARIS
                                                                                                                                             KOMITE AUDIT
                                                                                     BOARD OF                                               AUDIT COMMITTEE
                                                                                   COMMISSIONERS
                                                                                                                                KOMITE NOMINASI & REMUNERASI
                                                                                                                             NOMINATION & REMUNERATION COMMITTEE


                                                                                                                                     KOMITE TATA KELOLA PERUSAHAAN
                                                                                                                                    CORPORATE GOVERNANCE COMMITTEE
                      KOMITE ETIK & KEPATUHAN                                         DIREKSI
                   ETHICS & COMPLIANCE COMMITTEE                                 BOARD OF DIRECTORS
                                                                                                                               KOMITE INVESTASI & MANAJEMEN RESIKO
                                                                                                                             INVESTMENT & RISK MANAGEMENT COMMITTEE




                                 RCSA                             RCSA                            RCSA                                     RCSA                        RCSA
                  INFORMATION                                                         CORPORATE                            CORPORATE                     CORPORATE
                                                     INVESTMENT
                  TECHNOLOGY                                                          SECRETARY                             FINANCE                    INTERNAL AUDIT

                                 RCSA                             RCSA                            RCSA                                     RCSA                        RCSA
                    BUSINESS                          INVESTOR                        CORPORATE                             GROUP                       CORPORATE
                  DEVELOPMENT                         RELATION                          LEGAL                             ACCOUNTING                  COMMUNICATION

                                                                  RCSA                                                                     RCSA
                                                      BANKING                                                                                         CORPORATE RISK
                                                                                                                            TREASURY
                                                      RELATION                                                                                         MANAGEMENT

                                                                  RCSA                                                                     RCSA
                                                      BUSINESS
                                                                                                                          COMPLIANCE
                                                      CONTROL




               PT VKTR                               PT BAKRIE                                                           PT BAKRIE                            PT MODULA
              TEKNOLOGI                               METAL                                                                INDO                             SUSTAINABILITY
             MOBILITAS Tbk                          INDUSTRIES                                                        INFRASTRUCTURE                          INDONESIA
                 RCSA                                  RCSA                                                                         RCSA                             RCSA




                                                                                                                             PT BAKRIE              PT MULTI
               PT BAKRIE             PT BAKRIE                PT BAKRIE PIPE                      PT BAKRIE
                                                                                                                               TOLL                 KONTROL
              AUTOPARTS            CONSTRUCTION                INDUSTRIES                          POWER
                                                                                                                            INDONESIA              NUSANTARA
                 RCSA                        RCSA                  RCSA                              RCSA                           RCSA               RCSA




                        PT BINA USAHA                           PT SOUTH                           PT HELIO                PT CIMANGGIS
 PT BRAJA
                           MANDIRI                            EAST ASIA PIPE                        SYNAR                    CIBITUNG
MUKTI CAKRA
                          MISUZAWA                             INDUSTRIES                          ENERGY                    TOLLWAYS
      RCSA                    RCSA                                 RCSA                               RCSA                          RCSA




                                                                                                         Alur Komando (sesuai struktur organisasi)
                                                                                                         Command Line (in accordance with organization structure)
                                                                                                         Alur integrasi dan komunikasi Sistem Manajemen Risiko
                                                                                                         Perseroan dan Anak Perusahaan
                                                                                                         Integration and communication line of Company
                                                                                                         and Subsidiaries Risk Management System




316
                         Profil Perusahaan                     Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi                   Analisis dan Pembahasan Manajemen
                         Corporate Profile                     Main Highlights             Report from the Board of Commissioners                 Management’s Discussion & Analysis
                                                                                                   & the Board of Directors
Page 319
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Divisi Manajemen Risiko Perseroan (CRM)                                        Company Risk Management (CRM) division is
bertanggung jawab atas pengelolaan dan pelaporan                               responsible for management and periodic reports of
berkala aktivitas manajemen risiko dan tata kelola                             risk management and corporate governance in the
perusahaan di Perseroan kepada Komite Investasi dan                            Company to the Investment and Risk Management
Manajemen Risiko dan Komite Tata Kelola Perusahaan.                            Committee and Corporate Governance Committee.

Komite Investasi dan Manajemen Risiko dipimpin                                 The Investment and Risk Management Committee
oleh salah seorang Komisaris Independen yang juga                              is led by an Independent Commissioner who also
merangkap sebagai anggota, Komite Manajemen                                    holds the position as member; this committee is
Risiko bertanggung jawab kepada Dewan Komisaris.                               responsible to the Board of Commissioners.

Komite Tata Kelola Perusahaan dipimpin oleh                                    The Corporate Governance Committee
salah seorang anggota Dewan Komisaris dan                                      is also led by a member of the Board of
bertanggung jawab kepada Dewan Komisaris.                                      Commissioners; this committee is responsible
                                                                               to the Board of Commissioners.
Profil ketua dan anggota-anggota Komite
Investasi dan Manajemen Risiko dan Komite                                      Profiles of head and members of Investment and
Tata Kelola Perusahaan dapat dilihat di bagian                                 Risk Management Committee and Corporate
Komite Penunjang Dewan Komisaris.                                              Governance Committee are disclosed in The Board
                                                                               of Commissioners Supporting Committees part.
Komitmen Direksi dan seluruh insan BNBR dalam
mengimplementasikan Enterprise Risk Management                                 The Board of Directors and all BNBR employees’
(ERM) direfleksikan dengan pembentukan Risk                                    commitment in implementing Enterprise Risk
& Control Self Assessment (RCSA) Officer BNBR.                                 Management (ERM) was reflected through the
Dengan RCSA, diharapkan setiap divisi/departemen                               formation of Risk & Control Self Assessment (RCSA)
sebagai Pemilik Bisnis Proses (Process Owner) dan                              Officer of BNBR. With the RCSA initiative, every
Pemilik Risiko (Risk Owner) berkewajiban untuk                                 division/department as Business Process Owner is
menjalankan Sistem Manajemen Risiko ini secara                                 under the obligation to carry out Risk Management
intensif dan berkelanjutan dengan konsep penilaian                             System in an intensive and sustainable manner by
dan kontrol risiko mandiri atau disebut dengan RCSA.                           usage of self-assessment and risk control concept
Dalam menjalankan kerjasama dan koordinasi untuk                               known as RCSA. In carrying out collaboration and
proses penilaian, mitigasi, kontrol, dan pengendalian                          coordination for assessment, mitigation, control
risiko dengan konsep RCSA, maka ditunjuk karyawan                              and risk management process with RCSA concept,
BNBR dengan level/jabatan minimal Manajer                                      several BNBR employees with minimum title/
untuk menjadi RCSA Officer di divisinya masing-                                position of Manager were appointed as RCSA
masing. RCSA Officer tersebut bertanggung jawab                                Officer in each respective division. Those RCSA
kepada Pimpinan Risk Owner masing-masing dan                                   Officers are responsible to each Risk Owner Head
berkoordinasi secara regular dengan Divisi CRM.                                and regularly coordinates with the CRM Division.

PROSES DAN HASIL SISTEM                                                        PROCESS AND RESULT
MANAJEMEN RISIKO PERSEROAN                                                     OF THE CORPORATE RISK
Kegiatan Manajemen Risiko di Perseroan                                         MANAGEMENT SYSTEMS
Berikut ini adalah pemaparan kegiatan-kegiatan yang                            Corporate Risk Management Activities
telah dilakukan sebagai bentuk implementasi sistem                             The following expositions explain the activities
manajemen risiko Perseroan. Upaya-upaya tersebut                               carried out as part of the risk management
diuraikan dalam kegiatan pengelolaan risiko di tingkat                         system implementation within the Company,
Perseroan maupun anak usaha terkonsolidasi                                     specifically at the level of the holding
                                                                               company and consolidated subsidiaries.
1. Implementasi Manajemen Risiko Berbasis ERM
Berikut adalah beberapa kegiatan yang dilaksanakan                             1. Implementation of ERM Based Risk Management
oleh Manajemen Risiko Perseroan selama 2025:                                   The activities conducted as part of Company
                                                                               Risk Management in 2025 include:




                                                                                                                                              317
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 320
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      a.   Pembaruan petugas Risk and Control Self-                            a.      Update of Risk and Control Self-Assessment
           Assessment (RCSA)                                                           (RCSA) Officers
           Komitmen Direksi dan seluruh insan BNBR                                     The commitment of the Board of Directors and all
           dalam mengimplementasikan Enterprise Risk                                   BNBR employees to Enterprise Risk Management
           Management (ERM) direfleksikan dengan                                       (ERM) implementation is reflected through the
           pembentukan Risk & Control Self Assessment                                  appointment of the BNBR Risk & Control Self
           (RCSA) Officer BNBR. Dengan RCSA, diharapkan                                Assessment (RCSA) Officer. Through RCSA,
           setiap divisi/departemen sebagai Pemilik Bisnis                             all divisions/departments as Process Owners
           Proses (Process Owner) dan Pemilik Risiko                                   and Risk Owners are obliged to carry out the
           (Risk Owner) berkewajiban untuk menjalankan                                 Risk Management System in an intensive and
           Sistem Manajemen Risiko ini secara intensif                                 sustainable manner with an independent risk
           dan berkelanjutan dengan konsep penilaian                                   control and evaluation concept. To facilitate
           dan kontrol risiko mandiri atau disebut dengan                              coordination and cooperation for processes of
           RCSA. Dalam menjalankan kerjasama dan                                       evaluation, mitigation control and management of
           koordinasi untuk proses penilaian, mitigasi,                                risks, some BNBR employees, whose job ranks
           kontrol, dan pengendalian risiko dengan konsep                              are at least Manager, are appointed as RCSA
           RCSA, maka ditunjuk karyawan BNBR dengan                                    Officers in each division. The RCSA Officers
           level/jabatan minimal Manajer untuk menjadi                                 subsequently report to each Risk Owner and
           RCSA Officer di divisinya masing-masing.                                    coordinate regularly with the CRM Division.
           RCSA tersebut bertanggung jawab kepada
           Pimpinan Risk Owner masing-masing dan                                       RCSA Officers’ tasks and responsibilities are:
           berkoordinasi secara regular dengan Divisi CRM.
                                                                                        »      Disseminating and keeping up with the
           Tugas dan tanggung jawab RCSA Officer yaitu:                                        ERM System’s Procedure and Policy in
            »    Meneruskan dan mensosialisasikan                                              the respective work unit or risk-owner in
                 Kebijakan dan Prosedur Sistem ERM di                                          an entity within their scope of duties.
                 seluruh unit kerja atau pemilik risiko pada                            »      Ensuring completion of the ERM Standard
                 entitas yang menjadi ruang lingkup tugasnya.                                  Work Papers in the respective entity.
            »    Menindaklanjuti dan mensosialisasikan format                           »      Collecting and summarizing risk registers
                 dokumen isian atau Kertas Kerja Standar                                       of the entity within their scope of duties.
                 di entitasnya masing-masing untuk diisi.
                                                                                        »      Collecting the Risk Mitigation Plans and Risk
            »    Mengumpulkan Daftar Risiko dari                                               Mitigation Progress Status Reports from the
                 seluruh entitas yang menjadi                                                  entity within their scope of duties, as well
                 ruang lingkup tugasnya, kemudian                                              as reporting to the related unit head if there
                 merangkumnya menjadi Daftar Risiko.                                           is any risk that has not been dealt with.
            »    Mengumpulkan Rencana Mitigasi Risiko dan
                 Laporan Status Kemajuan Mitigasi Risiko
                                                                               b.      Update of BNBR Business Units Risk Register
                 dari seluruh entitas yang menjadi ruang
                                                                                       By applying the Risk Control Self-Assessment
                 lingkup tugasnya, termasuk melaporkan
                                                                                       (RCSA) approach, each department, acting as
                 kepada pimpinan entitas terkait bila
                                                                                       a risk owner, independently updates the risk
                 ada risiko yang pada waktunya belum
                                                                                       register that has been previously created if
                 diberi tanggapan atau perlakuan.
                                                                                       there are changes, reductions or additions to
                                                                                       the risks in each Department. This methodology
      b.   Pembaruan Risk Register Unit Usaha BNBR                                     ensures that every member within the
           Dengan menerapkan pendekatan Risk Control                                   department actively participates in the risk
           Self-Assessment (RCSA), setiap departemen,                                  assessment process. This participation is not
           yang bertindak sebagai pemilik risiko, secara                               limited to merely conducting risk assessments
           mandiri melakukan pembaruan terhadap risk                                   but extends to a thorough review of the
           register yang sudah dibuat sebelumnya jika                                  department’s goals and objectives, ensuring
           terdapat perubahan, pengurangan ataupun                                     alignment with broader organizational aims.
           penambahan terhadap risiko di setiap
           Departemen. Metodologi ini memastikan bahwa
           setiap anggota departemen berpartisipasi
           aktif dalam proses penilaian risiko. Partisipasi
           ini tidak terbatas pada sekedar melakukan
           penilaian risiko namun mencakup peninjauan




318
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 321
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      menyeluruh terhadap tujuan dan sasaran                                   c.     Update of Risk Profile
      departemen, memastikan keselarasan                                              The risk assessment outcomes culminate in the
      dengan tujuan organisasi yang lebih luas.                                       formulation of a risk profile, which serves as a
                                                                                      pivotal tool for the organization in several ways.
                                                                                      Firstly, it aids in setting strategic priorities and
c.    Pembaruan Profil Risiko
                                                                                      allocating resources effectively. Decisions are
      Hasil penilaian risiko berupa perumusan
                                                                                      made with reference to the organization’s risk
      profil risiko yang berfungsi sebagai alat yang
                                                                                      tolerance, enhancing organizational performance.
      sangat penting bagi organisasi dalam berbagai
                                                                                      Secondly, it provides a comprehensive overview
      hal. Pertama, membantu dalam menetapkan
                                                                                      of the primary risks faced by the organization.
      prioritas strategis dan mengalokasikan
                                                                                      This clarity is instrumental in identifying
      sumber daya secara efektif. Keputusan yang
                                                                                      areas where efficiency can be improved and
      dibuat dengan mengacu pada toleransi risiko
                                                                                      potential opportunities can be explored.
      organisasi, sehingga dapat meningkatkan
      kinerja organisasi. Kedua, memberikan
      gambaran komprehensif mengenai risiko                                           The risk profile mirrors the company’s level of
      utama yang dihadapi organisasi. Kejelasan ini                                   risk exposure in relation to its set targets and
      sangat penting dalam mengidentifikasi area-                                     ongoing business activities. These targets,
      area yang dapat ditingkatkan efesiensinya dan                                   encompassing various time frames (short-
      mengeksplorasi peluang-peluang potensial.                                       term, medium-term, and long-term) and levels
                                                                                      (strategic, operational, financial, and portfolio),
                                                                                      significantly influence the company’s capacity
      Profil risiko mencerminkan tingkat eksposur risiko
                                                                                      to thrive and grow sustainably in its business
      perusahaan terhadap target yang ditetapkan
                                                                                      ventures. In essence, a company’s risk profile
      dan aktivitas bisnis yang dijalankan. Target-
                                                                                      delivers insightful information, crucial for strategic
      target ini mencakup berbagai rentang waktu
                                                                                      decision-making and optimal asset allocation.
      (jangka pendek, jangka menengah, dan jangka
      panjang) dan tingkatan (strategis, operasional,
      keuangan, dan portofolio) yang secara signifikan                                This ensures the company not only fosters growth
      mempengaruhi kapasitas perusahaan untuk                                         and seizes opportunities but also manages its
      berkembang dan tumbuh secara berkelanjutan                                      business in a healthy and responsible manner.
      dalam usaha bisnisnya. Intinya, profil risiko                                   In 2023, BNBR’s CRM division laid the initial
      perusahaan memberikan informasi mendalam                                        groundwork for the risk profile of BNBR and all
      yang penting dalam pengambilan keputusan                                        its Business Units. This foundational framework
      strategis dan mengoptimalkan alokasi aset.                                      is designed to be continuously evolved by
                                                                                      each business unit, tailored to their specific
                                                                                      context and characteristics. This comprehensive
      Hal ini memastikan perusahaan tidak hanya
                                                                                      approach to risk management is fundamental
      mendorong pertumbuhan dan meraih peluang
                                                                                      to maintaining and enhancing our competitive
      namun juga mengelola bisnisnya dengan cara
                                                                                      edge in a dynamic business environment,
      yang sehat dan bertanggung jawab. Pada tahun
                                                                                      allowing each unit to adapt and respond
      2023, divisi CRM BNBR berhasil membuat
                                                                                      effectively to their unique risk landscapes.
      profil risiko pertama BNBR dan seluruh Unit
      Bisnisnya. Kerangka dasar ini dirancang untuk
      terus dikembangkan oleh setiap unit bisnis,                                     In 2025, the BNBR Business Unit Risk Profile
      disesuaikan dengan konteks dan karakteristik                                    was updated to ensure that risk assessment
      spesifiknya. Pendekatan manajemen risiko yang                                   and mitigation remain relevant to business
      komprehensif ini merupakan hal mendasar untuk                                   dynamics, regulatory changes, and technological
      mempertahankan dan meningkatkan keunggulan                                      developments. The focus of this update
      kompetitif kami dalam lingkungan bisnis yang                                    includes the composition of risk categories,
      dinamis, sehingga memungkinkan setiap unit                                      risk rating levels, and identification of key risks
      untuk beradaptasi dan merespons secara                                          that are most significant to the company.
      efektif terhadap lanskap risiko unik mereka.
                                                                                      With this update, it emphasizes the
      Tahun 2025, pembaruan Risk Profile Unit Usaha                                   commitment of BNBR in strengthening risk
      BNBR dilakukan untuk memastikan penilaian                                       management that is proactive, adaptive,
      dan mitigasi risiko tetap relevan dengan                                        and supports strategic decision making for
      dinamika bisnis, perubahan regulasi, dan                                        competitiveness and sustainable growth.




                                                                                                                                               319
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 322
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           perkembangan teknologi. Fokus pembaruan                                  2. Transactional-based Risk Assessment and
           ini mencakup komposisi kategori risiko,                                  Monitoring
           tingkatan rating risiko, dan identifikasi key risks                      Risk assessment and monitoring, written in
           yang paling signifikan bagi perusahaan.                                  the form of reports produced by the CRM
           Dengan pemutakhiran ini, menegaskan komitmen                             Division constitute a form of the corporate risk
           dari BNBR dalam memperkuat manajemen                                     management implementation. The following
           risiko yang proaktif, adaptif, dan mendukung                             table lists the types of such reports.
           pengambilan keputusan strategis demi daya
           saing dan pertumbuhan berkelanjutan.


      2. Pemantauan dan Penilaian Risiko Berbasis
      Transaksional
      Penilaian dan pemantauan risiko berupa
      pelaporan yang dilakukan oleh Divisi CRM
      merupakan salah satu bentuk penerapan sistem
      manajemen risiko Perseroan. Tabel berikut
      memaparkan jenis-jenis laporan yang diproduksi
      oleh Divisi CRM PT Bakrie & Brothers Tbk.

       L APOR AN YANG DI PRODU KSI OLEH DIVISI CORPOR ATE RISK MANAG EM ENT PERSEROAN
       REPORTS PRODUCED BY THE COMPANY’S CORPORATE RISK MANAGEMENT DIVISION
       JENIS KEGIATAN DAN/                 JUMLAH
          ATAU LAPORAN                    LAPORAN                                                       KETERANGAN
           TYPE OF ACTIVITY               NUMBER OF                                                        DESCRIPTION
            AND/OR REPORT                  REPORTS

                                                               Laporan identifikasi, penilaian, dan rekomendasi mitigasi atas berbagai
                                                               transaksi yang dijalankan di tingkat Perseroan dan Anak Perusahaan.
                                                               Laporan ini terdiri dari: transaksi pendanaan, investasi, divestasi, operasional,
                                                               pelaporan dan kepatuhan, serta proposal investasi, divestasi, dan pendanaan
                                                               dari anak perusahaan yang memerlukan persetujuan Komite Investasi
       Penilaian Risiko                                        dan Manajemen Risiko, Direksi dan/atau Dewan Komisaris Perseroan.
                                           8 Laporan
       Berbasis Transaksi
                                          (per proyek)
       Transaction-Based                                       Reports on identification, evaluation and recommended mitigation
                                          (per project)
       Risk Assessment                                         of transaction-based risks at Company and Subsidiary level.
                                                               These reports cover: financing, investment, divestment, and
                                                               operational transactions, reporting and compliance as well as
                                                               investment, divestment, and financing proposals from subsidiaries,
                                                               requiring the agreement of the Investment and Risk Management
                                                               Committee, Board of Directors and/or Board of Commissioners.



      3. Kerjasama dan Peningkatan Kapasitas                                        3. Cooperation and Capacity Building
      Dalam upaya pengelolaan risiko secara profesional,                            As part of professional risk management efforts,
      CRM perlu terlibat secara aktif sebagai anggota                               CRM needs to be actively involved as an association
      asosiasi dan menjalin kerjasama dengan para                                   member and to cooperate with other professionals
      profesional di bidang manajemen risiko. Anggota                               in the field of risk management. The Company’s
      CRM Perseroan tercatat sebagai anggota IRMAPA.                                CRM Division members are registered as members
      CRM Perseroan telah diundang menjadi pembicara                                of IRMAPA. The Company’s CRM Division has been
      dan narasumber pada Workshop ISO 31000:                                       invited as speakers at the Workshop ISO 31000:
      International Risk Management Standard dan juga                               International Risk Management Standard event,
      telah melakukan Benchmarking & Sharing Session                                and has also carried out a Benchmarking & Sharing
      dengan Tim Manajemen Risiko beberapa perusahaan                               Session with Risk Management Teams of several
      terbuka lainnya. Anggota CRM juga tercatat telah                              public companies. The CRM Division member holds
      mendapatkan sertifikasi ERMAP (Enterprise Risk                                ERMAP (Enterprise Risk Management Associate
      Management Associate Professional) dan CGRCP                                  Professional) and CGRCP (Certified Governance Risk
      (Certified Governance Risk Compliance Professional).                          Compliance Professional) certificates. Furthermore,
      Selain itu, CRM mengikuti berbagai pelatihan dan                              the CRM Division has also attended various training
      seminar yang diselenggarakan asosiasi dan lembaga                             programs and seminars held by other reputable
      pelatihan terpercaya lainnya. Tujuannya adalah



320
                      Profil Perusahaan               Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile               Main Highlights          Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 323
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




meningkatkan kemampuan, pengetahuan dan                                        associations and agencies; the goal of those efforts
wawasan anggota CRM di bidang manajemen risiko.                                is to enhance CRM staff’s abilities, knowledge
                                                                               and insight in the field of risk management.
4. Proyek Lintas Divisi
Pada tahun 2025, BNBR semakin memperkuat sistem                                4. Cross-Division Projects
peringatan dini yang merupakan komponen penting                                In 2025, BNBR further reinforced its early warning
dalam memantau kinerja strategis, keuangan, dan                                system, a vital component in monitoring the
operasional semua unit bisnisnya. Peningkatan ini                              strategic, financial, and operational performance
dicapai melalui pembentukan program pemantauan                                 of all its business units. This enhancement was
bulanan, yang dilakukan oleh CRM bekerja sama                                  achieved through the establishment of a monthly
dengan berbagai departemen di BNBR. Program ini                                monitoring program, conducted by the CRM in
dijalankan melalui business control working group.                             collaboration with various departments within
Laporan rutin yang dihasilkan dari pemantauan ini                              BNBR. The program operates under the format of
disampaikan kepada Direksi untuk memberikan                                    a business control working group. Regular reports
wawasan penting yang menginformasikan dan                                      generated from this monitoring are submitted to
memandu proses pengambilan keputusan strategis                                 the Board of Directors, providing crucial insights
perusahaan. Inisiatif ini menunjukkan komitmen kami                            that inform and guide the company’s strategic
untuk terus melakukan perbaikan dan kewaspadaan                                decision-making process. This initiative exemplifies
dalam manajemen kinerja kami, memastikan bahwa                                 our commitment to continual improvement and
kami tetap berada di depan dalam menghadapi                                    vigilance in our performance management, ensuring
tantangan potensial dan menyelaraskan strategi                                 that we stay ahead of potential challenges and
kami untuk meraih kesuksesan yang berkelanjutan.                               align our strategies for sustained success.



PENGELOLAAN RISIKO YANG                                                        INTEGRATED RISK MANAGEMENT
TERINTEGRASI DI PERSEROAN                                                      AT COMPANY AND SUBSIDIARIES
DAN ANAK USAHA
                                                                               The Corporate Risk Profile is a cornerstone of
Profil Risiko Korporasi merupakan fondasi penting                              risk synthesis for our company, encompassing
dalam sintesis risiko untuk perusahaan kami,                                   an array of key risks categorized under strategic,
yang mencakup serangkaian risiko utama yang                                    financial, operational, and legal/compliance risks.
dikategorikan ke dalam risiko strategis, keuangan,                             Our management's vigilance is particularly directed
operasional, serta kepatuhan/hukum. Kami berfokus                              towards a bifurcated risk structure: the key risks
pada struktur risiko yang terbagi dalam dua bagian:                            at the holding level and the business units' level
risiko utama pada tingkat holding dan tingkat unit                             (manufacturing and infrastructure). The systematic
usaha (manufaktur dan infrastruktur). Profilisasi risiko                       profiling of risks is a critical component of our
yang sistematis adalah komponen kritikal dalam                                 strategic risk mitigation and governance framework,
kerangka kerja mitigasi risiko strategis dan tata kelola                       assuring meticulous management of key risks.
kami, menjamin pengelolaan risiko utama yang teliti                            This diligence is a catalyst for the Corporation’s
guna memastikan perusahaan dapat tumbuh secara                                 continued growth and accelerated expansion.
berkelanjutan dan berkembang secara cepat.
                                                                               CRM classified risks at Company
CRM mengklasifikasikan risiko-risiko di                                        holding and Subsidiaries level into four
tingkat Perseroan dan Anak Usaha ini ke                                        types of main risks as follows:
dalam empat jenis risiko utama, yaitu:
                                                                               1.     Strategic Risk
1.    Risiko Strategis (Strategic Risk)                                        2.     Financial Risk
2.    Risiko Keuangan (Financial Risk)                                         3.     Operational Risk
3.    Risiko Operasional (Operational Risk)                                    4.     Legal Risk
4.    Risiko Hukum (Legal Risk)




                                                                                                                                              321
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 324
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       RISI KO DI I N DU K
       HOLDING RISKS
                  KATEGORI                              RISIKO                                                        MITIGASI
       NO
                  CATEGORY                                RISKS                                                       MITIGATIONS

                                                                                Membentuk working group bersama seluruh
                                          Kesalahan penyampaian
                                                                                pihak terkait dalam penyusunan informasi
                                          informasi kepada publik.
               Risiko Strategis                                                 yang akan disampaikan kepada publik
        1,
                Strategic Risk
                                          Miscommunication of
                                                                                Establish a working group with all relevant parties to ensure
                                          information to the public.
                                                                                accurate dissemination of information to the public.
                                                                                1. Melakukan analisa keuangan pada proyek
                                          Implementasi dan hasil kerjasama         dan due dilligence yang komprehensif.
                                          dengan mitra strategis tidak          2. Melakukan monitor kinerja terhadap target secara berkala
                                          sesuai dengan harapan.                   untuk memastikan keselarasan dengan target strategis.
               Risiko Strategis
        2.
                Strategic Risk
                                          Strategic partnership                 1. Conduct financial analysis and comprehensive
                                          implementation and outcomes              due diligence on projects.
                                          not meeting expectations.             2. Implement periodic performance monitoring to
                                                                                   ensure alignment with strategic targets.
                                                                                Melakukan eksplorasi opsi-opsi sumber
                                          Kehilangan sumber pembiayaan
                                                                                pembiayaan untuk diversifikasi sumber pendanaan
                                          dari lembaga keuangan.
              Risiko Keuangan                                                   dan memperkuat stabilitas finansial.
        3
               Financial Risk
                                          Loss of financing from
                                                                                Explore alternative financing options to diversify
                                          financial institutions.
                                                                                funding sources and enhance financial stability.
                                                                                1. Evaluasi skema kerjasama serta
                                                                                   mengkompilasi "lesson learned”.
                                          Kesulitan dalam mencari mitra
                                                                                2. Mengadopsi pendekatan portofolio untuk kemitraan
                                          strategis untuk kerjasama
                                                                                   strategis dengan mengidentifikasi dan melibatkan
                                          pengembangan bisnis.
               Risiko Strategis                                                    banyak mitra potensial secara bersamaan.
        4.
                Strategic Risk
                                          Challenges in finding
                                                                                1. Evaluate and document lessons learned
                                          strategic partners for
                                                                                   from partnership schemes.
                                          business development.
                                                                                2. Adopt a portfolio approach to widen the strategic
                                                                                   partner base by identifying multiple potential partners.
                                                                                1. Mempersiapkan buffer dana untuk
                                                                                   kebutuhan biaya tak terduga.
                                                                                2. Memastikan kecukupan arus kas untuk
                                          Keterlambatan pembayaran                 memenuhi kewajiban pembayaran yang tepat
              Risiko Keuangan
        5.                                kepada kreditur.                         waktu (perencanaan kas yang akurat).
               Financial Risk
                                          Delays in payments to creditors.
                                                                                1. Maintain a buffer of funds for unforeseen expenses.
                                                                                2. Ensure adequate cash flow management to meet
                                                                                   payment obligations on time (Accurate Cash Planning).




322
                      Profil Perusahaan                 Ikhtisar Utama        Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile                 Main Highlights      Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 325
                                                                                                                 FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




RISI KO DI U N IT USAHA MAN U FAK TU R
RISKS AT MANUFACTURING-BASED BUSINESS UNITS
              KATEGORI                               RISIKO                                                     MITIGASI
NO
               CATEGORY                                RISKS                                                  MITIGATIONS

                                                                               Menyusun dan melaksanakan rencana cadangan
                                  Penurunan jumlah pesanan
                                                                               yang meliputi penambahan produk potensial
                                  dari pelanggan.
          Risiko Strategis                                                     dan memperluas basis pelanggan.
 1,
           Strategic Risk                                                      Formulate and execute a strategic contingency
                                  Decrease in customer
                                                                               plan inclusive of diversifying potential products
                                  order volume.
                                                                               and expanding the customer base.
                                                                               1. Melakukan pembelian bahan baku untuk buffer
                                                                                  stock di saat harga terbilang rendah.
                                  Fluktuasi harga dan                          2. Menyampaikan perkiraan kebutuhan bahan baku kepada
                                  kelangkaan bahan baku.                          vendor guna menjaga kepastian harga dan stok.
          Risiko Strategis
 2.
           Strategic Risk
                                  Volatility in the price and                  1. Procure raw materials for buffer inventory
                                  availability of raw materials.                  at opportune market valuations;.
                                                                               2. Distribute raw material demand forecasts to vendors
                                                                                  to safeguard price and supply continuity.
                                                                               1. Menerapkan draf H-7 jadwal servis bulanan.
                                                                               2. Mempertahankan level terendah atas
                                                                                  critical utility stock parts.
                                                                               3. Melakukan peningkatan keahlian sumber daya manusia.
                                  Peningkatan rejection rate
                                                                               4. Segera berkoordinasi dengan supplier terkait
             Risiko               atas output produksi.
                                                                                  material reject yang melebihi target;
 3        Operasional
         Operational Risk         Escalation in production
                                                                               1. Implement a draft H-7 monthly service schedule;
                                  output rejection rates.
                                                                               2. Sustain minimal levels of critical utility stock parts;
                                                                               3. Elevate workforce competencies;
                                                                               4. Engage in immediate coordination with suppliers
                                                                                  on exceeding target rejection rates.
                                                                               1. Mempercepat jadwal produksi dan
                                                                                  menyederhanakan proses logistik.
                                                                               2. Melakukan kontrol yang ketat terhadap
                                                                                  persediaan barang jadi.
                                  Keterlambatan pengantaran                    3. Membentuk armada pengiriman cadangan
             Risiko               produk kepada pelanggan.                        untuk meningkatkan keandalan distribusi.
 4.       Operasional
         Operational Risk         Delays in product                            1. Expedite production timelines and
                                  delivery to clients.                            streamline logistical processes.
                                                                               2. Exercise stringent control over the
                                                                                  inventory of finished goods.
                                                                               3. Establish a reserve delivery fleet for
                                                                                  enhanced distribution reliability.
                                                                               1. Pembuatan SOP pengelolaan limbah.
                                                                               2. Pelaporan pemanfaatan limbah B3.
                                                                               3. Melakukan pemutakhiran dokumen lingkungan.
                                                                               4. Perbaikan infrastruktur pengelolaan limbah
                                  Pelanggaran regulasi dan/atau
                                                                                  dan peralatan pendukung lainnya.
                                  pencemaran lingkungan hidup
            Risiko Hukum                                                       1. Development of Waste Management
 5.
              Legal Risk                                                          Standard Operating Procedures (SOPs).
                                  Breach of environmental
                                                                               2. Reporting on the utilization of hazardous
                                  compliance
                                                                                  and toxic waste (B3 Waste).
                                                                               3. Updating environmental documentation.
                                                                               4. Improvement of waste management infrastructure
                                                                                  and other supporting equipment.




                                                                                                                                                 323
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan         Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan            Additional Information       Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 326
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       RISI KO DI U N IT USAHA I N FR A STRU K TU R
       RISKS AT INFRASTRUCTURE-BASED BUSINESS UNITS
                  KATEGORI                              RISIKO                                                       MITIGASI
       NO
                  CATEGORY                               RISKS                                                       MITIGATIONS

                                                                               Menyusun rencana alternatif atau rencana cadangan
                                                                               serta koordinasi dengan pelanggan dan pihak
                                          Harga penawaran lebih tinggi
                                                                               ketiga untuk memperkuat nilai kompetitif.
               Risiko Strategis           daripada kompetitor.
        1,
                Strategic Risk            Bid pricing exceeds that
                                                                               Develop a contingency strategy, incorporating an alternative
                                          of competitors.
                                                                               plan and coordination with customers and third-party
                                                                               stakeholders to enhance competitive positioning.
                                                                               1. Secara berkelanjutan mengikuti seminar yang
                                                                                  relevan dalam memberikan wawasan terkini.
                                                                               2. Bekerjasama dengan konsultan yang
                                                                                  kredibel untuk memvalidasi data riset.
                                          Hasil riset pasar atas prospek       3. Meningkatkan kuantitas dan kualitas SDM.
               Risiko Strategis           proyek tidak akurat
        2.
                Strategic Risk            Inaccuracy in market research        1. Persistently participate in relevant seminars
                                          for project prospects                   and events for updated insights.
                                                                               2. Forge partnerships with credible consultants
                                                                                  to validate research data.
                                                                               3. Strengthen both the quantity and
                                                                                  quality of the human resources.
                                                                               .1. Melakukan pemeliharaan dan servis
                                                                                   rutin mesin dan/atau peralatan.
                                                                               2. Memastikan ketepatan waktu pengadaan
                                          Mesin produksi, alat angkut,             suku cadang yang dibutuhkan.
                                          dan/atau peralatan tidak             3. Melakukan perawatan mesin dan/atau peralatan
                  Risiko
                                          dalam kondisi yang optimal.              secara berkala untuk mencegah downtime.
        3      Operasional
                                          Production machinery,
              Operational Risk
                                          lifting equipment, or tools          1. Implement routine maintenance and
                                          not in optimal condition.               servicing of machines and equipment.
                                                                               2. Ensure timely procurement of necessary spare parts;
                                                                               3. Conduct regular machine and equipment
                                                                                  care to prevent downtimes.
                                                                               1. Memberikan pelatihan secara formal terkait
                                                                                  proses pekerjaan dan penanganan produk.
                                                                               2. Melakukan pemilihan material sesuai dengan
                                                                                  standar yang telah disepakati.
                                          Kualitas pekerjaan tidak sesuai
                  Risiko                                                       3. Melakukan pelatihan SDM secara berkelanjutan.
                                          keinginan pelanggan.
        4.     Operasional
                                          Work quality does not meet
              Operational Risk                                                 1. Provide formal training related to job
                                          customer expectations.
                                                                                  processes and product handling.
                                                                               2. Select materials that adhere to pre-agreed
                                                                                  standards for consistent quality.
                                                                               3. Invest in ongoing skills development for the workforce.
                                                                               Melaksanakan pelatihan terkait lingkungan dan kampanye
                                                                               kepedulian lingkungan secara berkelanjutan untuk
                                                                               memitigasi risiko dan mempromosikan keberlanjutan.
                Risiko Hukum              Pencemaran lingkungan.
        5.
                  Legal Risk              Environment fatality.
                                                                               Execute continuous environmental training and
                                                                               implement ongoing environmental awareness campaigns
                                                                               to mitigate risks and promote sustainability.




324
                      Profil Perusahaan                Ikhtisar Utama        Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile                Main Highlights      Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 327
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENILAIAN RISIKO DI LINGKUP                                                    RISKS EVALUATION OF COMPANY AT
PERSEROAN DAN ANAK USAHA                                                       HOLDING AND SUBSIDIARIES LEVEL
Penilaian risiko dilakukan oleh seluruh Departemen                             Risk evaluation was done annually by all Departments.
dalam periode tahunan. Pada setiap kuartal IV,                                 At every fourth quarter, 17 (seventeen) RCSA
17 (tujuh belas) orang RCSA Officer di BNBR dan                                Officer in BNBR and 13 (thirteen) RCSA Officer
13 (tiga belas) orang RCSA Officer di Anak Usaha                               in subsidiaries formulate and update the risk
Perusahaan menyusun dan memutakhirkan                                          register on each Department’s work sheet.
daftar risiko (risk register) pada kertas kerja
untuk masing-masing Departemen.                                                Sustainable ERM and GRC process is managed
                                                                               through assessment of each risk registered by
Proses ERM dan GRC yang berkelanjutan dikelola                                 each business process in the Company.
dengan menilai setiap risiko yang didaftarkan dari
masing-masing proses bisnis di Perseroan.                                      Based on the RCSA process that has been carried
                                                                               out by each department in BNBR holding level, in the
Berdasarkan proses RCSA yang telah dilakukan oleh                              fourth quarter year 2025 a total of 112 (one hundred
masing-masing departemen di lingkungan BNBR level                              twelve) risks have been identified, consisting of:
induk, pada triwulan IV tahun 2025 telah teridentifikasi
112 (seratus dua belas) risiko, yang terdiri dari:                             ♦      31 strategic risks;
                                                                               ♦      12 financial risks;
♦     31 risiko strategis;
                                                                               ♦      65 operational risks; and
♦     12 risiko keuangan;
                                                                               ♦      9 legal risks.
♦     65 risiko operasional; dan
♦     9 risiko hukum.                                                          And for Subsidiaries, 783 (seven hundred and eighty
                                                                               three) risks have been identified, consisting of:
Dan untuk Anak Usaha telah teridentifikasi
sebanyak 783 (tujuh ratus delapan                                              ♦      168 strategic risks;
puluh tiga) risiko, yang terdiri dari:                                         ♦      54 financial risks;
                                                                               ♦      526 operational risks; and
♦     168 risiko strategis;
                                                                               ♦      35 legal risks.
♦     54 risiko keuangan;
♦     526 risiko operasional; dan
                                                                               For these all risks, an analysis has been carried
♦     35 risiko hukum.                                                         out to determine the probability and impact so that
                                                                               each risk has a value and risk level category.
Atas seluruh risiko tersebut, telah dilakukan
analisis untuk menentukan probabilitas dan
dampaknya sehingga masing-masing risiko telah
memiliki nilai dan kategori tingkatan risiko.




                                                                                                                                              325
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 328
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                              HA SI L MATRI KS RISK REGISTER PERSEROAN DI LE VEL I N DU K TAH U N 2025
                             MATRIX RESULT OF RISK REGISTER OF COMPANY AT HOLDING LEVEL YEAR 2025
                                            E
                                           4%

                                                          RM
                                                                                                                      MT
                                                        34.7%
                                 T                                                                                 25%                        RM

                            34.7%                                                                                                             42%



                                                 MT                                                                            MT

                                                26.7%                                                                          33%

                                      RISI KO STR ATEG IS                                                             RISI KO KEUANGAN
                                       STR ATEG IC RISK                                                                FI NANCIAL RISK


                                             E    R
                                            5% 6%                                                                                        RM
                                                                                                                                       22.2%
                                  T
                               26%                           RM
                                                                                                                  T
                                                                                                             44.4%
                                                           35%
                                                                                                                                       MT
                                           MT
                                                                                                                                     33.3%
                                          28%

                                 RISI KO OPER A SIONAL                                                                     RISI KO H U KU M
                                  OPER ATIONAL RISK                                                                          LEGAL RISK


                                                                          R: Rendah | Low
                                                                          RM: Rendah Menengah | Low to Medium
                                                                          MT: Menengah Tinggi | Medium to High
                                                                          T: Tinggi | High
                                                                          E: Ekstrim | Extreme




      Penilaian tingkat risiko operasional per Departemen                                  Total risk of operation risk level evaluation at each
      di tingkat Induk di tahun 2025 sebanyak 18 Risk                                      Department at Holding level in 2025 is 18 Risk
      Register. Sedangkan untuk lingkup Anak Usaha, di                                     Registers. While at Subsidiaries level, the total
      tahun 2024 sebanyak 127 Risk Register. Perseroan                                     of risk register in 2024 is 127 Risk registers. The
      terus mendorong RCSA Officer untuk memahami                                          Company continues to suppoertRCSA Officer
      dengan pasti pengelolaan termasuk mitigasi risiko                                    in developing accurate comprehension of risk
      di masing-masing proses bisnisnya oleh pemilik                                       owners at every business unit concerning risk
      risiko di masing-masing perusahaan, sehingga                                         management and mitigation in their business
      RCSA Officer (dan pemilik risiko) dapat melakukan                                    process, so that the RCSA Officer (and risk owner) are
      pemaparan risiko yang lebih terperinci dan mendalam,                                 capable of performing insightful risk management,
      mengurangi eksposur risiko serta memitigasi risiko.                                  reducing risk exposure and mitigating risk.




326
                      Profil Perusahaan                 Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile                 Main Highlights               Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                              & the Board of Directors
Page 329
                                                                                                                                       FORWARD MOMENTUM
                                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                 HA SI L MATRI KS RISK REGISTER ANAK USAHA PERSEROAN TAH U N 2025
                             MATRIX RESULT OF RISK REGISTER OF COMPANY AT SUBSIDIARIES LEVEL YEAR 2025



                                                           R                                                                                    R
                                                 E                                                                                    E
                                                8% 3%                                                                             11.1%
                                                                                                                                            2% RM
                                                                    RM                                                                              9.1%
                                                                   19%
                                       T
                                 34%                                                                                                                       MT
                                                                                                                                                          31.3%
                                                                  MT                                                              T
                                                                36%                                                          46.5%

                                           RISI KO STR ATEG IS                                                             RISI KO KEUANGAN
                                            STR ATEG IC RISK                                                                FI NANCIAL RISK



                                                            R                                                                              R
                                                 E
                                                5% 5%                                                                                     3%         RM
                                                                                                                                                    14%
                                                                          RM
                                       T
                                                                        31%                                            T                                   MT
                                  34%                                                                            66%                                       17%

                                                         MT
                                                      25%

                                       RISI KO OPER A SIONAL                                                                  RISI KO H U KU M
                                        OPER ATIONAL RISK                                                                       LEGAL RISK


                                                                                R: Rendah | Low
                                                                                RM: Rendah Menengah | Low to Medium
                                                                                MT: Menengah Tinggi | Medium to High
                                                                                T: Tinggi | High
                                                                                E: Ekstrim | Extreme




Evaluasi yang Dilakukan Perseroan atas                                                            Company Evaluation on the Effectiveness
Efektivitas Sistem Manajemen Risiko                                                               of Risk Management Systems
Evaluasi yang dilakukan oleh Perseroan atas                                                       The Company’s evaluation on the effectiveness
efektivitas sistem manajemen risiko merupakan                                                     of risk management systems is one of the tasks of
salah satu tugas dari Komite Investasi dan                                                        the Investment and Risk Management Committee
Manajemen Risiko, yang hasil evaluasinya                                                          whose aforementioned evaluation is as follow:
antara lain adalah sebagai berikut:
                                                                                                  1.      The Investment and Risk Management Committee
1.       Komite Investasi dan Manajemen Risiko                                                            accepted the results of the risk management
         menerima baik pencapaian pelaksanaan                                                             program implementation carried out by CRM.
         program manajemen risiko yang dilakukan oleh                                                     In 2025, the CRM Department has published
         CRM. Selama tahun 2025, Departemen Risk                                                          Transaction Based Risk Assessment Report.
         Manajemen (CRM Department) telah menerbitkan
         Laporan Penilaian Risiko Berbasis Transaksi (Risk
         Assessment Report).



                                                                                                                                                                                327
     Pengelolaan Sumber Daya Manusia                  Laporan Pelaksanaan            Tanggung Jawab Sosial              Informasi Tambahan                  Laporan Keuangan
        Human Capital Management                     Tata Kelola Perusahaan             dan Lingkungan                 Additional Information                Financial Report
                                                     Corporate Governance           Social and Environmental
                                                     Implementation Report               Responsibility
Page 330
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           Dalam hal ini Komite Investasi dan Manajemen                               The Investment and Risk Management Committee
           Risiko melihat bahwa upaya mitigasi risiko                                 was therefore able to see that the risk mitigation
           telah dilakukan oleh Direksi, dan hasil risk                               efforts had already been carried out by the
           assessment tersebut telah dijadikan acuan                                  Board of Directors, and that the results of the risk
           oleh manajemen dalam pengambilan                                           assessment had been used as reference in the
           keputusan. Selain itu Komite Investasi dan                                 decision-making process by the management.
           Manajemen Risiko merekomendasikan agar                                     The Investment and Risk Management Committee
           CRM mengambil langkah langkah guna                                         also advised the CRM Division to implement
           memelihara dan meningkatkan kesadaran atas                                 steps in order to maintain and increase risk
           risiko (risk awareness) serta mengkaji profil                              awareness at every subsidiary of the Company.
           manajemen risiko hingga ke anak perusahaan.
                                                                               2.     The Investment and Risk Management Committee
      2.   Komite Investasi dan Manajemen Risiko telah                                has evaluated the CRM Division’s efforts to ensure
           melakukan evaluasi atas upaya-upaya yang                                   compliance at the levels of Business Process,
           telah dilakukan oleh CRM dalam meningkatkan                                Policy & Procedure, Compliance Monitoring
           risk culture di lingkungan BNBR dan Unit                                   and Compliance Reporting activities. The
           Usahanya agar kesadaran akan risiko semakin                                Investment and Risk Management Committee
           tinggi. Komite Investasi dan Manajemen Risiko                              appreciates the Compliance Department’s
           mengapresiasi pelaksanaan peningkatan                                      implementation of Compliance tests.
           risk culture yang dilakukan oleh CRM.
                                                                               3.     The Investment and Risk Management Committee
      3.   Komite Investasi dan Manajemen Risiko                                      advises the CRM Division to constantly monitor
           merekomendasikan kepada CRM untuk                                          the managements mitigation efforts to maintain
           memantau secara terus menerus langkah-langkah                              positive sentiment toward Bakrie Group
           mitigasi yang dapat dilakukan oleh Manajemen                               shares, which are ensuring Good Corporate
           untuk mempertahankan sentimen positif pasar                                Governance (GCG) both internally and externally,
           terhadap saham Grup Bakrie antara lain yaitu:                              through transparent disclosure to regulators,
           mewujudkan praktik Tata Kelola Perusahaan                                  investors and the media; carrying out corporate
           (GCG) secara internal dan juga eksternal melalui                           actions directly related to investment in the
           keterbukaan informasi kepada regulator, investor,                          real sector, so as to ensure positive sentiment
           dan media; melakukan terobosan baru ataupun                                toward Bakrie Group; resolving default; and
           aksi korporasi yang berhubungan langsung                                   finding new sources of funding for investment
           dengan aktivitas investasi secara riil, sehingga                           projects in infrastructure and other areas.
           menimbulkan kembali sentimen positif pasar
           terhadap Grup Bakrie; penyelesaian beban utang
           yang telah jatuh tempo serta mencari sumber
           pendanaan baru untuk membiayai proyek-proyek
           investasi di bidang infrastruktur dan lainnya.




      PERKARA PENTING
      IMPORTANT LEGAL CASES
      Pada tahun 2025, Perusahaan tidak terlibat dalam                         In 2025, the Company was not involved
      perkara hukum maupun perkara pajak apapun.                               in any legal or taxes cases.




328
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 331
                                                                                                              FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




TANTANGAN DALAM IMPLEMENTASI
KEBERLANJUTAN & ESG
CHALLENGES IN IMPLEMENTING SUSTAINABILITY & ESG [SEOJK E.5]
Dalam proses implementasi keberlanjutan dan                                   In the process of implementing sustainability and
Environmental, Social, and Governance (ESG),                                  Environmental, Social, and Governance (ESG)
tidak dapat dipungkiri sepert halnya perusahaan                               practices, it’s undeniable that BNBR, like other
lain pada umumnya, BNBR juga menghadapi                                       companies, faces a number of challenges. These
sejumlah tantangan. Tantangan-tantangan ini                                   challenges are not only related to integrating
tidak hanya berkaitan dengan pengintegrasian                                  ESG practices into the company’s strategy and
praktik ESG ke dalam strategi dan operasional                                 operations but also include difficulties in measuring
Perseroan, tetapi juga mencakup kesulitan dalam                               sustainability impact, navigating an evolving
mengukur dampak keberlanjutan, menavigasi                                     regulatory framework, and ensuring decision-
kerangka regulasi yang terus berkembang, dan                                  making is based on accurate ESG data.
memastikan pengambilan keputusan dilakukan
berdasarkan basis data ESG yang akurat.                                       To address these challenges, BNBR has
                                                                              formulated and implemented a comprehensive
Untuk mengatasi tantangan-tantangan tersebut,                                 series of strategies. These strategies are
BNBR telah merumuskan dan menerapkan                                          designed not only to overcome the barriers in
serangkaian strategi yang komprehensif. Strategi-                             the implementation of sustainability and ESG but
strategi ini dirancang tidak hanya untuk mengatasi                            also to ensure that these practices add value to
hambatan dalam implementasi keberlanjutan                                     the company and its stakeholders. The following
dan ESG, tetapi juga untuk memastikan bahwa                                   are strategies that BNBR has implemented:
praktik-praktik tersebut memberikan nilai tambah
bagi Perseroan dan pemangku kepentingannya.                                   ♦      Development and Implementation of Consistent
Berikut adalah strategi yang BNBR terapkan:                                          Reporting Standards: BNBR is committed to
                                                                                     developing and implementing consistent and
♦    Pengembangan dan Penerapan Standar                                              transparent ESG reporting standards. This
     Pelaporan yang Konsisten: BNBR berkomitmen                                      includes the use of reporting frameworks in
     untuk mengembangkan dan menerapkan standar                                      accordance with regulations, namely POJK
     pelaporan ESG yang konsisten dan transparan.                                    51/2017, as well as internationally recognized
     Ini termasuk penggunaan kerangka kerja                                          reporting frameworks such as the Global
     pelaporan sesuai dengan regulasi, yakni POJK                                    Reporting Initiative (GRI) to ensure that the
     51/2017 juga kerangka pelaporan yang diakui                                     reported data is accurate and comparable.
     secara internasional, yaitu Global Reporting                             ♦      Internal Training and Education: BNBR invests
     Initiative (GRI) untuk memastikan bahwa data                                    significant resources in training and educating
     yang dilaporkan akurat dan dapat dibandingkan.                                  employees about the importance of sustainability
♦    Pelatihan dan Pendidikan Internal: BNBR                                         and ESG. This aims to enhance understanding
     menginvestasikan sumber daya signifikan dalam                                   and commitment to ESG practices across the
     pelatihan dan pendidikan karyawan tentang                                       organization and ensures that each team member
     pentingnya keberlanjutan dan ESG. Hal ini                                       is equipped with the necessary knowledge to
     bertujuan untuk meningkatkan pemahaman                                          implement these practices in their daily work.
     dan komitmen terhadap praktik ESG di seluruh                             ♦      Collaboration with Stakeholders: To navigate
     organisasi, serta memastikan bahwa setiap                                       the evolving regulatory framework and
     anggota tim dilengkapi dengan pengetahuan                                       overcome the challenges of ESG data-based
     yang diperlukan untuk mengimplementasikan                                       decision-making, BNBR actively collaborates
     praktik ini dalam pekerjaan mereka sehari-hari.                                 with stakeholders, including regulators,
♦    Kolaborasi dengan Pemangku Kepentingan:                                         customers, suppliers, and the community. This
     Untuk menavigasi kerangka regulasi yang                                         collaboration allows the company to share
     terus berkembang dan mengatasi tantangan                                        best practices, gain new insights, and develop
     pengambilan keputusan berbasis data                                             innovative solutions to the challenges faced.
     ESG, BNBR aktif berkolaborasi dengan
     pemangku kepentingan, termasuk regulator,
     pelanggan, pemasok, dan komunitas.




                                                                                                                                             329
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 332
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           Kolaborasi ini memungkinkan Perseroan                               ♦      Utilization of Technology and Data-driven
           untuk berbagi praktik terbaik, mendapatkan                                 Decision Making: BNBR leverages the latest
           wawasan baru, dan mengembangkan solusi                                     technology and data analytics to enhance
           inovatif untuk tantangan yang dihadapi.                                    the collection and analysis of ESG data.
      ♦    Pemanfaatan Teknologi dan Pengambilan                                      Investment in data management systems
           Keputusan Berdasarkan Data: BNBR                                           enables the company to collect accurate
           memanfaatkan teknologi terkini dan analitik                                and real-time data, which supports decision-
           data untuk meningkatkan pengumpulan dan                                    making to strengthen sustainability practices.
           analisis data ESG. Investasi dalam sistem
           manajemen data memungkinkan Perseroan
           untuk mengumpulkan data yang akurat dan real-
           time, yang mendukung pengambilan keputusan
           untuk memperkuat praktik keberlanjutan.



      AKSES INFORMASI DAN DATA PERUSAHAAN
      ACCESS TO COMPANY INFORMATION AND DATA
      Sebagai perusahaan publik, BNBR berusaha                                 As a public company, BNBR strives to disseminate
      untuk menyediakan informasi dengan jelas,                                clear, comprehensive and on time information
      lengkap dan tepat waktu bagi seluruh pemangku                            to the stakeholders, as the manifestation of
      kepentingan, sebagai wujud komitmen terhadap                             its commitment towards accountability and
      asas akuntabilitas dan transparansi informasi                            information transparency principles related to
      terkait kinerja dan operasional Perusahaan.                              the Company’s performance and operations.

      Untuk mempermudah akses publik terhadap informasi                        For easy access to the public on BNBR
      BNBR, Perusahaan menyediakan beberapa saluran                            information, the Company provides several
      resmi untuk mencari informasi lengkap mengenai                           official contacts information on the Company,
      Perusahaan, termasuk laporan kinerja, pengumuman,                        including performance reports, announcements,
      dan kegiatan usaha BNBR, yaitu melalui:                                  and BNBR business activities, through:

      Sekretaris Perusahaan atau                                               Corporate Secretary or
      Corporate Communications dan Investor Relations                          Corporate Communications and Investor Relations
      PT Bakrie & Brothers Tbk                                                 PT Bakrie & Brothers Tbk
      Bakrie Tower Lt. 35-37                                                   Bakrie Tower 35-37th Floor
      Rasuna Epicentrum                                                        Rasuna Epicentrum
      Jl H.R. Rasuna Said                                                      Jl H.R. Rasuna Said
      Jakarta 12940, Indonesia                                                 Jakarta 12940, Indonesia
      Telepon : (62 21) 2991 2222                                              Telephone : (62 21) 2991 2222
      Email : bnbr.corcomm@bakrie.co.idir@bakrie.co.id                         Email : bnbr.corcomm@bakrie.co.idir@bakrie.co.id
      Situs    : www.bakrie-brothers.com                                       Situs    : www.bakrie-brothers.com




      PEMBERIAN DANA UNTUK
      KEGIATAN SOSIAL POLITIK
      FUNDS PROVISION FOR SOCIAL AND POLITICAL ACTIVITY
      Perusahaan menyadari bahwa dana aset dan/atau                            The Company is aware that asset funds and/
      keuntungan perusahaan tidak patut digunakan                              or company’s profits are inappropriately meant
      untuk kepentingan donasi politik. Donasi politik                         for political grant interests. This political grant
      yang dimaksud adalah: pemberian kepada partai                            includes; donation to political parties, legislation
      politik, calon anggota badan legislatif, kelompok                        candidates, and community groups in litigation,
      masyarakat yang sedang bertikai, kelompok/lembaga/                       group/institutions/foundations under one party.
      perkumpulan yang bernaung dibawah satu partai.



330
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 333
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Karenanya perusahaan tidak terlibat di dalam                                   To that end, the Company is not involved in any
kegiatan politik dan tidak memberikan donasi untuk                             political activities and is not in the position to grant
kepentingan politik. Perusahaan lebih memfokuskan                              donations for political interests. The Company put
alokasi dana pada kegiatan dengan kepedulian                                   more focus on fund allocation to activities with
tinggi terhadap masalah sosial dan lingkungan                                  highest care towards the social and environmental
hidup, sebagai wujud tanggung jawab Perusahaan                                 issues, as the manifestation of the Corporate social
terhadap masyarakat. Penjelasan secara lebih rinci                             responsibility to the community. The Company
mengenai tanggung jawab sosial untuk tahun 2025                                reports detailed the 2025 corporate social
dilaporkan dalam Bab Tanggung Jawab Sosial                                     responsibility in the Chapter of Corporate Social
Perusahaan dalam Laporan Tahunan Terintegrasi ini.                             Responsibility in this Integrated Annual Report.




KODE ETIK DAN PEDOMAN
PERILAKU PERUSAHAAN
CORPORATE CODE OF ETHICS AND CODE OF CONDUCT
BNBR terus berupaya untuk membangun organisasi                                 BNBR continues to strive in building organizations
yang didukung insan-insan dengan kejujuran,                                    supported by people with honesty, integrity,
integritas dan loyalitas, untuk mencapai keberlanjutan                         and loyalty, to achieve business sustainability.
usaha. Upaya tersebut diwujudkan dengan menyusun                               This effort is embodied by the development of
dan mengembangkan pedoman perilaku yang                                        Code of Conduct and Business Conduct Policy.
terdiri dari Kode Etik dan Kebijakan Perilaku Bisnis.                          By the implementation of the code of conduct,
Dengan penerapan pedoman perilaku, diharapkan                                  professionalism is expected to be elevated in
profesionalisme dapat ditingkatkan dalam jajaran                               the management level and all employees of PT
manajemen dan segenap karyawan PT Bakrie                                       Bakrie & Brothers Tbk including subsidiaries.
& Brothers Tbk termasuk anak perusahaan.
                                                                               CODE OF CONDUCT IMPLEMENTATION
PENERAPAN PEDOMAN PERILAKU                                                     The code of conduct and business conduct
Kode etik dan kebijakan perilaku bisnis mengandung                             policy contains full principles of the Company
prinsip-prinsip Perusahaan secara utuh serta                                   and covers the values and standard of manners
merangkum nilai dan standar perilaku PT Bakrie &                               of PT Bakrie & Brothers Tbk. Both conducts are
Brothers Tbk. Kedua pedoman tersebut berlaku                                   applicable to all BNBR people in all levels of
bagi seluruh Insan BNBR dalam seluruh level                                    Company’s organization, and shall be used in day-
organisasi Perusahaan, dan harus selalu digunakan                              to-day activities. These conducts enabled the
dalam pekerjaan sehari-hari. Pedoman-pedoman                                   best choices and acted in the highest integrity
ini memungkinkan untuk membuat pilihan yang                                    by following the Company’s principles.
terbaik dan bertindak dengan integritas tertinggi
dengan mengikuti prinsip-prinsip Perusahaan.                                   The implementation and enforcement of Code
                                                                               of Conduct and Business Conduct Policy of
Penerapan dan penegakan Kode Etik                                              PT Bakrie & Brothers Tbk is stipulated in:
dan Kebijakan Perilaku Bisnis PT Bakrie
& Brothers Tbk dituangkan dalam:                                               ♦      Corporate Governance Guidelines
                                                                               ♦      Board Manual
♦     Panduan Tata Kelola Perusahaan
                                                                               ♦      Conflicts of Interest Guidelines
♦     Panduan Dewan Komisaris dan
                                                                               ♦      Integrity Pacts
      Direksi (Board Manual)
                                                                               ♦      Corporate Culture
♦     Panduan Benturan Kepentingan
♦     Pakta Integritas
♦     Budaya Perusahaan




                                                                                                                                              331
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan       Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information     Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 334
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MEKANISME PENYEBARAN                                                                CODE OF CONDUCT
      CODE OF CONDUCT                                                                     DISSEMINATION MECHANISM
      Mekanisme Diseminasi dan Sosialisasi Code                                           The Company’s Code of Conduct Dissemination
      of Conduct di Perusahaan digambarkan                                                Mechanism is illustrated as below:
      dengan bagan sebagai berikut:




                     Divisi human capital -                                      Brainstorming Penyusunan Pedoman Etika Perusahaan
                    Learning Center & Divisi                                    yang mencakup: Kode Etik Perusahaan (Code of Ethics) &
                  Corporate Risk Management
                                                                                      Kebijakan Perilaku Bisnis (Code of Conduct)
                  Division of Human Resources -
                  Learning Center & Division of                                 Brainstorming Preparation Guidelines for Corporate Ethics,
                   Corporate Risk Management                                        which includes: Code of Ethics & Code of Conduct




                        Divisi Corporate
                       Risk Management                                               Usulan dan Evaluasi Pedoman Etika Perusahaan
                        Corporate Risk                                            Proposal and Evaluation Guidelines for Corporate Ethics
                      Management Division




                  Sosialisasi & Diseminasi                           Portal Internal Perusahaan                               Buku Panduan Tata Kelola
                  Dokumen Etika Perusahaan                           - Seluruh Organ BNBR                                     Perusahaan (Corporate
                  - Seluruh Organ BNBR                                                                                        Governance Manual)
                  - Unit-unit Usaha BNBR                             Company Internal Portal                                  - Seluruh Organ BNBR
                                                                     - Whole Organs of BNBR
                  Socialization & Dissemination                                                                               Handbook of Corporate
                  Document Company Ethics                                                                                     Governance (Corporate
                  - Whole Organs of BNBR                                                                                      Governance Manual)
                  - Business Units BNBR                                                                                       - Whole Organs of BNBR




                                            Seluruh Organ BNBR mematuhi segala ketentuan dan peraturan
                                                   yang tercantum pada pedoman Etika Perusahaan
                                                  Whole Organs of BNBR comply with all rules and regulations
                                                          set forth the guidelines Corporate Ethics




                  Jika Terjadi                          PELAPORAN PELANGGARAN
                 Pelanggaran
               If abuse occurs                           WHISTLEBLOWING SYSTEM




332
                      Profil Perusahaan                 Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                      Corporate Profile                 Main Highlights              Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 335
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KODE ETIK                                                                      CODE OF ETHICS
Kode Etik PT Bakrie & Brothers Tbk merupakan                                   PT Bakrie & Brothers Code of Ethics represents the
standar pedoman perilaku karyawan PT Bakrie &                                  employees’ code of conduct in conducting their
Brothers Tbk dalam bekerja. Setiap karyawan PT                                 works. Every employee of PT Bakrie & Brothers
Bakrie & Brothers Tbk bertanggungjawab untuk                                   Tbk is responsible to understand and implement
memahami dan menerapkannya dalam segala                                        this code in all daily activities. The Code of Ethics
tindakan sehari-hari. Kode Etik PT Bakrie & Brothers                           of PT Bakrie & Brothers Tbk consists of standard of
Tbk tersebut berisi tentang standar perilaku dalam                             manners in interact with the stakeholders, such as
berinteraksi dengan para pemangku kepentingan,                                 illicit activity, compliance on the Company’s laws
seperti aktivitas terlarang, kepatuhan terhadap                                and policies, recordings and appropriate assets
hukum dan kebijakan Perusahaan, pengarsipan dan                                utilization, compensations for agents and others,
penggunaan aset yang layak, kompensasi untuk                                   prohibition of conflicts of interest, prohibition in
agen dan yang lainnya, larangan adanya benturan                                granting and entertain the stakeholders, honesty
kepentingan, larangan adanya pemberian dan hiburan                             in reporting per diem, disclosure of the Company’s
kepada para pemangku kepentingan, pelaporan                                    confidentiality with permission, protection on the
biaya dinas secara jujur, pengungkapan informasi                               Company’s interests, prohibition to act that may
rahasia Perusahaan dengan ijin, perlindungan                                   caused any loss to the Company, prohibition to
atas kepentingan Perusahaan, larangan untuk                                    violate the Company’s Code of Ethics, compliance
melakukan perbuatan yang merugikan Perusahaan,                                 on the Company’s Regulations, and good
larangan untuk melakukan pelanggaran terhadap                                  cooperation with the auditors and legal counsels.
Kode Etik Perusahaan, kepatuhan terhadap
Peraturan Perusahaan, dan kerjasama yang terjalin                              CODE OF ETHICS SOCIALIZATION
baik dengan auditor dan penasihat hukum.
                                                                               The socialization and dissemination of Code of
                                                                               Ethics Document and Business Conduct Policy
SOSIALISASI KODE ETIK
                                                                               is periodically conducted every year in an event
Sosialisasi dan diseminasi Dokumen Kode Etik                                   attended by all Company’s organs and business units.
dan Kebijakan Perilaku Bisnis dilakukan secara                                 The signing of the Code of Ethics document and
periodik setiap tahun dalam acara yang dihadiri                                Business Conduct Policy is done by all Company’s
oleh seluruh organ Perseroan dan unit-unit usaha.                              employees and business units collectively. In
Penandatanganan dokumen Kode Etik dan Kebijakan                                addition, the Company disseminated the Code
Perilaku Bisnis dilakukan oleh seluruh peserta dari                            of Ethics through the Corporate Governance
Perseroan dan unit-unit usaha secara bersama-                                  Guidelines and company’s internal portals.
sama. Selain itu, Perseroan melakukan diseminasi
dokumen Kode Etik melalui buku Panduan Tata                                    BUSINESS CONDUCT POLICY
Kelola Perusahaan dan portal internal perseroan.
                                                                               The Business Conduct Policy of PT Bakrie & Brothers
                                                                               Tbk is a compilation of norms and rules that become
KEBIJAKAN PERILAKU BISNIS
                                                                               the platform of ethics and code of conduct in every
Kebijakan Perilaku Bisnis PT Bakrie & Brothers                                 action or expression regarding matters that are
Tbk adalah kumpulan norma-norma atau aturan-                                   obliged, prohibited, or inappropriate to be performed
aturan yang menjadi landasan etik dan pedoman                                  by employees of PT Bakrie & Brothers Tbk.
perilaku dalam tindakan maupun ucapan mengenai
hal-hal yang diwajibkan, dilarang, atau tidak patut                            The Business Conduct Policy is intended to support
dilakukan oleh karyawan PT Bakrie & Brothers Tbk.                              an ethical performance effectiveness based on
                                                                               laws. In general, Business Conduct Policy consists
Kebijakan Perilaku Bisnis tersebut bertujuan untuk                             of policies on financial recording, inappropriateness,
mendorong efektivitas kinerja yang beretika dan                                receipt of payment, entertainment and business,
berlandaskan hukum. Secara garis besar, Kebijakan                              conflicts of interest, and annual questionnaires.
Perilaku Bisnis berisi tentang kebijakan-kebijakan
tentang penyimpanan catatan keuangan, tidak
patut, penerimaan pembayaran, hiburan dan bisnis,
benturan kepentingan, dan angket tahunan.




                                                                                                                                              333
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 336
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENEGAKAN DAN SANKSI                                                     ENFORCEMENT AND
      PELANGGARAN                                                              VIOLATION SANCTIONS
      Upaya yang dilakukan Perusahaan untuk                                    The efforts of the Company in the enforcement of
      penegakan pedoman perilaku antara lain melalui                           code of conduct among others are through the
      penandatanganan dokumen Kode Etik dan                                    signing of the Code of Ethics document and Business
      Kebijakan Perilaku Bisnis. Seluruh karyawan juga                         Conduct Policy. All employees are also mandated
      diwajibkan menandatangani surat perjanjian                               to sign the working agreement, which includes the
      perikatan kerja yang di dalamnya juga mengikat                           agreement on compliance towards the company’s
      tentang kepatuhan terhadap peraturan perusahaan.                         regulations. For several types of violations, the
      Untuk berbagai jenis pelanggaran Perusahaan                              Company stipulated sanctions through reprimand,
      menetapkan sanksi mulai dari teguran, surat                              warning letters as well as termination of employment.
      peringatan serta pemutusan hubungan kerja.




334
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 337
                                                                                                                                  FORWARD MOMENTUM
                                                     PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PERNYATAAN BUDAYA PERUSAHAAN
CORPORATE CULTURE STATEMENTS [GRI 2-6]
Perusahaan memiliki landasan budaya yang                                                       The Company has the cultural foundation that reflects
mencerminkan perilaku organisasi dan etika yang                                                the organization conduct and ethics communicated
dikomunikasikan secara tertulis dan dapat dijadikan                                            in writing and as the guidelines for all Company’s
pegangan oleh seluruh insan Perusahaan. Budaya                                                 employees. The corporate culture is rooted in
perusahaan bersumber pada akar dan nilai – nilai luhur                                         noble values that become the platform of the
yang menjadi dasar bagi pengelolaan Perusahaan. Di                                             Company’s management. In BNBR, the corporate
BNBR budaya Perusahaan dinyatakan dalam sebuah                                                 culture is stated in Trimatra Bakrie statements.
pernyataan yang diberi nama Trimatra Bakrie.




                                                       TRIMATRA BAKRIE
                                                                            NILAI DASAR
                                                                             BASIC VALUE




           KE-INDONESIA-AN                                                 K E M A N FA ATA N                                              KEBERSAMA AN
      Cara pandang, motif dan tindakan                               Cara pandang, motif dan tindakan                         Cara pandang, motif dan tindakan
     Insan Bakrie yang bangga sebagai                                Insan Bakrie yang mengutamakan                          Insan Bakrie yang mengedepankan
       bangsa Indonesia, berwawasan                                    efektivitas dan efisiensi sumber                           sinergi dalam keragaman.
          global dan berkontribusi                                        daya untuk meningkatkan
           bagi masyarakat dunia.                                       kualitas hidup yang lebih baik.                                TO G E TH E R N E S S
                                                                                                                                  Bakrie People’s perspective,
          INDONESIAN-NESS                                                   U S E F U LN E S S                                       motive and attitude that
        Bakrie People’s perspective,                                   Bakrie People’s perspective,                               promotes synergy in diversity.
      motive and attitude that is proud                                   motive and attitude that
       to be of Indonesian nationality,                                 prioritizes the effectiveness
          has global worldview and                                     and efficiency of resources to
        contributes to global society.                                  enhance the quality of life.




                                                                     NILAI INSTRUMENTAL
                                                                      INSTRUMENTAL VALUE




                               I N TE G R ITA S                                                                       P R O F E S I O N A LI S M E
             Melaksanakan tugas yang diemban dengan                                                            Memiliki pengetahuan, keterampilan dan
                kesungguhan, semangat, kesetiaan,                                                            wawasan yang mendukung tercapainya hasil
               kejujuran, selalu menghormati prinsip-                                                     kerja maksimum dengan kualitas dan cara terbaik,
               prinsip kebenaran dan mendahulukan                                                            tertata dan menjunjung tinggi nilai hubungan
               kepentingan bangsa dan perusahaan.                                                          pribadi dan perusahaan dengan pihak manapun.

                                   I NTE G R IT Y                                                                     P R O F E S S I O N A LI S M
                Performing obliged duties earnestly,                                                      Having the intelligence, expertise and worldview
            fervently, loyally, honestly, always respecting                                                  that encourages achievement of excellent
                the principles of truth and prioritizing                                                     performance, best quality, through orderly
                  national and company interests.                                                         procedure, respecting the value of interpersonal
                                                                                                          and company relationship with any other parties.




                                                                                                                                                                      335
 Pengelolaan Sumber Daya Manusia             Laporan Pelaksanaan                Tanggung Jawab Sosial              Informasi Tambahan             Laporan Keuangan
    Human Capital Management                Tata Kelola Perusahaan                 dan Lingkungan                 Additional Information           Financial Report
                                            Corporate Governance               Social and Environmental
                                            Implementation Report                   Responsibility
Page 338
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      SISTEM PELAPORAN PELANGGARAN
      WHISTLEBLOWING SYSTEM [GRI 2-16][GRI 2-17]
      BNBR telah mengembangkan dan menerapkan                                  BNBR has developed and implemented
      Sistem Pelaporan Pelanggaran melalui Kebijakan dan                       Whistleblowing System through the Policies and
      Prosedur No. 258/BNBR/III/2012 tentang Penerapan                         Procedures No. 258/BNBR/III/2012 concerning the
      Sistem Pelaporan Pelanggaran (Whistleblowing                             Implementation of Whistleblowing System. The
      System). Sistem Pelaporan Pelanggaran bertujuan                          Whistleblowing System is intended to build loyalty
      untuk membangun loyalitas pada Perusahaan dan                            to the Company and create a conducive working
      menciptakan iklim kerja yang kondusif, dengan                            environment, by supporting the whistleblowing
      mendorong pelaporan terhadap hal maupun tindakan                         towards matters that may cause financial or non-
      yang dapat membawa kerugian finansial maupun                             financial losses to the Company, including matters
      non-finansial pada Perusahaan, termasuk yang                             which may damage the Company’s good name
      dapat merusak nama baik dan citra Perusahaan.                            and image. Through this system, any reports or
      Melalui sistem ini, setiap laporan atau isu signifikan                   significant concerns that may impact the Company’s
      yang berpotensi berdampak terhadap operasional                           operations and sustainability are communicated
      dan keberlanjutan Perseroan dikomunikasikan                              through established channels to management
      secara berjenjang kepada manajemen dan, apabila                          and, where necessary, escalated to the Board
      diperlukan, kepada Direksi dan Dewan Komisaris untuk                     of Directors and the Board of Commissioners
      mendapatkan perhatian dan penanganan lebih lanjut.                       for further attention and suitable action.

      KEBIJAKAN PENGADUAN PELANGGARAN                                          WHISTLEBLOWING POLICY
      Sistem Pelaporan Pelanggaran merupakan wujud                             Whistleblowing System is a manifestation of good
      penegakan prinsip Tata Kelola Perusahaan yang baik,                      Corporate Governance principles enforcement,
      berkaitan dengan operasional usaha yang transparan,                      related with the business operations of transparent,
      akuntabel dan bertanggung jawab. Sistem Pelaporan                        accountable, and responsible. Whistleblowing System
      Pelanggaran diharapkan lebih berperan sebagai fungsi                     is expected to place the roles as prevention function
      preventif dan deteksi terhadap potensi pelanggaran.                      and detections towards whistleblowing potentials.
      Perusahaan menyediakan sistem ini sebagai sarana                         The Company provides this system as the facility to
      karyawan BNBR, anak perusahaan dan atau pihak                            BNBR employees, subsidiaries, and or external parties,
      eksternal, dalam memberi masukan, keluhan dan                            in disseminating feedback, complaints and reports
      laporan mengenai hal, kejadian, ataupun tindakan yang                    on matters, events, or actions that are inappropriate
      tidak sesuai dengan pedoman perilaku Perusahaan,                         towards the Company’s conduct, community norms,
      norma masyarakat, hukum dan peraturan perundangan                        prevailing laws and legislations. Whistleblowing
      yang berlaku. Sistem Pelaporan Pelanggaran dianggap                      System is considered as one of the most secure,
      sebagai salah satu cara yang paling aman, efektif dan                    effective and efficient in prevention, reporting,
      efisien untuk mencegah, melaporkan, mengumpulkan                         collective of evidence and following up actions
      bukti dan menindaklanjuti tindakan pelanggaran oleh                      on the violations by the Company’s employees or
      karyawan maupun manajemen Perusahaan. Sistem                             management. This system protects the whistleblowers’
      ini melindungi identitas dan hak-hak pelapor untuk                       identity and rights to support conducive follow up.
      mendorong situasi tindak lanjut yang kondusif.
                                                                               WHISTLEBLOWING MANAGEMENT
      PENGELOLA PELAPORAN
                                                                               The Company’s Whistleblowing System is managed
      Sistem Pelaporan Pelanggaran Perseroan dikelola                          professionally by the Ethics & Compliance Committee,
      secara profesional oleh Komite Etik & Kepatuhan,                         assisted by Whistleblowing System Administration
      yang dibantu oleh Pengelola Administrasi Sistem                          Management. The Ethics & Compliance Committee is
      Pelaporan Pelanggaran. Komite Etik & Kepatuhan                           a committee appointed and established by the Board
      adalah komite yang diangkat dan ditetapkan oleh                          of Directors to support the Directors in providing
      Direksi untuk membantu Direksi memberikan                                directions, decision-making and supervision on
      arahan, melakukan pengambilan keputusan dan                              the Company’s adherence/compliance and/or the
      melakukan pengawasan terhadap ketaatan/kepatuhan                         Board of Commissioners, Directors and employees
      Perseroan dan/atau Dewan Komisaris, Direksi dan                          as well as executives of the Company towards
      karyawan dan pimpinan Perseroan terhadap etika                           ethics and conduct policy or prevailing laws and
      dan kebijakan perilaku maupun peraturan hukum                            regulations. The Ethics & Compliance Committee
      dan perundang-undangan yang berlaku. Komite Etik                         guarantees protection to every Whistleblower. The


336
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 339
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




& Kepatuhan memberikan jaminan perlindungan                                    Ethics & Compliance Committee and Whistleblowing
kepada setiap Pelapor. Komite Etik & Kepatuhan dan                             System Officer guarantee the confidentiality of the
Petugas Pelaksana Sistem Pelaporan Pelanggaran                                 Whistleblowers’ identity that provide their personal
(Whistleblowing System) memberikan jaminan                                     data and information for communication purposes;
kerahasiaan identitas bagi Pelapor yang memberikan                             including guarantee of confidentiality of the
data dan informasi tentang jati diri Pelapor yang                              Whistleblowers’ identity to the Investigation Team.
dapat digunakan untuk menghubungi Pelapor;                                     The Whistleblowing System Officer/WBS Manager
termasuk juga jaminan kerahasiaan identitas Pelapor                            consists of the Corporate Internal Audit (CIA), and
kepada Tim Investigasi. Petugas pelaksana Sistem                               in implementing its duties, the CIA establishes
Pelaporan Pelanggaran (Whistleblowing System)/                                 and coordinates the Investigation Team, which
Pengelola WBS adalah Corporate Internal Audit (CIA),                           members are comprising of Legal Department,
dan dalam pelaksanaan tugasnya CIA membentuk                                   Enterprise Risk Management (ERM) Department,
dan mengkoordinir Tim Investigasi yang anggotanya                              Compliance Department, and Human Capital (HC)
terdiri dari Departemen Legal, Departemen Enterprise                           Department, whereby the duties and responsibilities
Risk Management (ERM), Departemen Compliance,                                  of Investigation team are to assist the WBS Manager
dan Departemen Human Capital (HC), dimana                                      in analyzing the whistleblowing system cases. In
tugas dan tanggung jawab Tim Investigasi adalah                                its implementation, the Company also ensures
membantu Pengelola WBS dalam menganalisis kasus                                that parties involved in managing and supervising
pelaporan pelanggaran. Dalam pelaksanaannya,                                   this system have adequate competencies through
Perseroan juga memastikan bahwa pihak-pihak                                    capacity building and improved understanding of
yang terlibat dalam pengelolaan dan pengawasan                                 governance, compliance, and risk management.
sistem ini memiliki kompetensi yang memadai melalui
peningkatan kapasitas dan pemahaman terkait                                    REPORTING MANAGEMENT ON ALLEGED
tata kelola, kepatuhan, dan manajemen risiko.                                  VIOLATIONS BY THE EMPLOYEES
                                                                               In general the following are procedures
PENGELOLAAN PELAPORAN
                                                                               of whistleblowing system management
ATAS DUGAAN PELANGGARAN
                                                                               of PT Bakrie & Brothers Tbk:
OLEH KARYAWAN
Prosedur penanganan pelaporan                                                  1.     Whistleblowers are aware and have the
pelanggaran PT Bakrie & Brothers Tbk,                                                 initial evidence that is relevant with the
secara umum adalah sebagai berikut:                                                   violations indications done by the offenders
                                                                                      (Reported) and submit it to the WBS
1.    Pelapor mengetahui dan mempunyai bukti-                                         Manager through hotlines or emails.
      bukti awal yang relevan atas adanya indikasi                             2.     WBS Manager conducts pre screening on
      pelanggaran yang dilakukan pelaku pelanggaran                                   the initial evidence towards its relevance
      (Terlapor) dan menyampaikannya kepada                                           with the initial indication reports presented
      Pengelola Sistem Pelaporan Pelanggaran                                          by the Whistleblowers. WBS manager finds
      (WBS) melalui sarana hotline atau email.                                        the other supporting evidence relevant and
2.    Pengelola WBS melakukan pengecekan                                              sanction that related to the whistleblowing.
      terhadap bukti-bukti awal yang telah diterima                            3.     WBS Manager forms the Investigation Team to
      (prescreening) terhadap relevansinya dengan                                     assist the Internal Audit Unit (IAU) in analyzing
      laporan indikasi awal yang disampaikan                                          the violations cases. Based on the investigations
      Pelapor. Pengelola WBS mencari bukti-bukti                                      results, the Ethics & Compliance Committee
      pendukung lainnya yang relevan dan saksi                                        will audit and analyze the investigations
      yang terkait pelaporan pelanggaran.                                             results as a base of decision-making.
3.    Pengelola WBS membentuk Tim Investigasi untuk                            4.     In the proven of violations:
      membantu Unit Audit Internal (CIA) melakukan
                                                                                       »   Ethics & Compliance Committee stipulates
      analisis terhadap kasus pelanggaran tersebut.
                                                                                           sanctions and issued the Decree of
      Berdasarkan laporan hasil investigasi, Komite
                                                                                           Whistleblowing Sanctions to the Offenders.
      Etik & Kepatuhan melakukan pemeriksaan
      dan analisis terhadap hasil investigasi tersebut                                 »   Ethics & Compliance Committee submits
      sebagai dasar untuk pengambilan keputusan.                                           to the HC Department for following up the
                                                                                           Decree of Whistleblowing Sanctions.
4.    Apabila pelanggaran terbukti:
       »      Komite Etik & Kepatuhan menetapkan
              sanksi dan mengeluarkan Surat
              Keputusan Penetapan Sanksi Pelaporan
              Pelanggaran kepada Terlapor.


                                                                                                                                              337
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 340
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




            »    Komite Etik & Kepatuhan menyerahkan                                    »      Ethics & Compliance Committee can
                 kepada Departemen HC untuk tindak                                             submit to the Corporate Legal Department
                 lanjut Surat Keputusan Penetapan                                              for every violation towards laws and
                 Sanksi Pelaporan Pelanggaran.                                                 regulations for follow up to the authorities.
            »    Komite Etik & Kepatuhan dapat menyerahkan
                 kepada Departemen Corporate Legal
                 untuk setiap pelanggaran terhadap                             The following are whistleblowing system procedures
                 hukum dan peraturan perundang-                                conducted by the employees as illustrated below:
                 undangan untuk ditindaklanjuti
                 kepada pihak yang berwenang.

      Prosedur penanganan pelaporan
      pelanggaran oleh karyawan digambarkan
      dengan bagan sebagai berikut:




338
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 341
                                                                                                                           FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                   PROSEDUR PENANGANAN PELAPORAN
                                     PELANGGARAN OLEH KARYAWAN
                WHISTLEBLOWING SYSTEM PROCEDURES CONDUCTED BY THE EMPLOYEES



           Pelapor / Stakeholder          1
                                                                          Pelaporan Pelanggaran Tertulis
              Whistleblower /
               Stakeholder
                                                                             Written Violation Reports


                                                                                                              2




                                                                AUDIT INTERNAL / PENGELOLA WBS
                                                                INTERNAL AUDIT/EXECUTIVE OFFICER OF WBS

                                                                  Pengelola Pengaduan (Audit Internal / Pengelola WBS)
                                                                 Complaint Handler (Internal Audit/Executive Officer of WBS)
                           7
                                                                                                              3

                                                                Administrasi & Pengumpulan Bukti-Bukti Pendukung Lainnya
                                                                    Administration and Supporting Evidence Collection

                                                                                                              4

                                                       Tim Evaluasi Kasus Pelaporan Pelanggaran (Audit Internal & Tim Investigasi)
                                                      Evacuation Team for Case of Violation Reports (Internal Audit & Investigating Team)

                                                                                                              5
                                   6
              Tanggapan                                                                  Hasil Investigasi
               Response                                                                Investigation Result




                                                                                             DIREKSI
                                                                                     BOARD OF DIRECTORS

                                                                                   Komite Etik & Kepatuhan
                                                                               Ethic and Compliance Committee

                                                                                                              8

                                                                                   Analisis Hasil Investigasi
                                                                                 Analysis of Investigation Result


                                                                                              9     11
                                                         Tidak Dapat Dibuktikan                                        Dapat Dibuktikan
                                                                Unproven                                                   Proven

                                                                                10                                12


                                                      Berkas Ditutup                                                        Usulan Penindakan
                                                       Case Closed                                                            Sesuai Perkara
                                                                                                                            Proposed Action in
                                                                                                                          Accordance with Lawsuit




                                                                                                                                                                339
Pengelolaan Sumber Daya Manusia         Laporan Pelaksanaan               Tanggung Jawab Sosial             Informasi Tambahan              Laporan Keuangan
   Human Capital Management            Tata Kelola Perusahaan                dan Lingkungan                Additional Information            Financial Report
                                       Corporate Governance              Social and Environmental
                                       Implementation Report                  Responsibility
Page 342
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENGELOLAAN PELAPORAN                                                    REPORTING MANAGEMENT ON
      ATAS DUGAAN PELANGGARAN                                                  ALLEGED VIOLATIONS BY THE
      OLEH DEWAN KOMISARIS ATAU                                                BOARD OF COMMISSIONERS OR
      DIREKSI ATAU PENGELOLA WBS                                               DIRECTORS OR WBS MANAGERS
      Sedangkan prosedur pelaporan pelanggaran                                 The following are procedures for the
      yang dilakukan oleh Dewan Komisaris/Direksi/                             whistleblowing system by the Board of
      Pengelola WBS adalah sebagai berikut:                                    Commissioners/ Directors/ WBS Managers:

      1.   Pelapor mengetahui dan mempunyai bukti-                             1.      The Whistleblower is aware and has the initial
           bukti awal yang relevan atas adanya indikasi                                evidence on violations indications conducted
           pelanggaran yang dilakukan oleh Dewan                                       by the Board of Commissioners/ Directors/
           Komisaris/Direksi/Pengelola WBS. Apabila                                    WBS Managers. If the Offenders are the Board
           Terlapor adalah Dewan Komisaris dan/atau                                    of Commissioners and/or WBS Managers, the
           Pengelola WBS, Pelapor menyampaikan                                         Whistleblowers submit the violation indication
           laporan indikasi pelanggaran melalui e-mail                                 reports through e-mails addressed to the
           yang ditujukan kepada Direktur Utama. Apabila                               President Director. If the Offenders are the
           Terlapor adalah Direksi, Pelapor menyampaikan                               Board of Directors, the Whistleblowers submit
           laporan indikasi pelanggaran melalui e-mail                                 the violations indication through e-mails
           yang ditujukan kepada Komisaris Utama.                                      addressed to the President Commissioner.
      2.   Komisaris Utama/Direktur Utama melakukan                            2.      The President Commissioner/ President Director
           pengecekan awal terhadap bukti-bukti                                        conducts pre screening on the submitted initial
           awal yang telah diterima (pre-screening)                                    evidence, for its relevance with the violations
           apakah relevan dengan laporan indikasi                                      indication presented by the Whistleblower
           pelanggaran yang telah disampaikan Pelapor                                  by completing the Whistleblowing Forms.
           dengan melengkapi isian yang terdapat di                            3.      The Commissioner/ President Director forms the
           dalam Formulir Pelaporan Pelanggaran.                                       internal Investigation Team and/or can request
      3.   Komisaris/Direktur Utama membentuk Tim                                      assistance from an independent external party for
           Investigasi internal dan/atau dapat meminta                                 the following up of the violations. If the violations
           bantuan dari pihak eksternal yang independen                                indications are done by the Board of Directors,
           untuk tindak lanjut pelaporan pelanggaran.                                  President Commissioner forms the ad-hoc Ethics
           Apabila indikasi pelanggaran dilakukan oleh                                 & Compliance Committee to set the sanctions
           Direksi, Komisaris Utama membentuk Komite                                   to the Offenders if he/she proven guilty.
           Etik & Kepatuhan yang bersifat ad-hoc untuk                         4.      In the proven of violations:
           menetapkan sanksi kepada Terlapor apabila
                                                                                        »      Ethics & Compliance Committee stipulates
           Terlapor terbukti melakukan pelanggaran.
                                                                                               sanctions and issued the Decree of
      4.   Apabila pelanggaran terbukti:                                                       Whistleblowing Sanctions to the Offenders.
            »    Komite Etik & Kepatuhan menetapkan                                     »      Ethics & Compliance Committee
                 sanksi dan mengeluarkan Surat                                                 submits to the President Commissioner/
                 Keputusan Penetapan Sanksi Pelaporan                                          President Director for following up the
                 Pelanggaran kepada Terlapor.                                                  Decree of Whistleblowing Sanctions.
            »    Komite Etik & Kepatuhan menyerahkan                                    »      Ethics & Compliance Committee can
                 kepada Komisaris Utama/Direktur Utama                                         submit to the Corporate Legal Department
                 untuk tindak lanjut Surat Keputusan                                           for every violations towards laws and
                 Penetapan Sanksi Pelaporan Pelanggaran.                                       regulations for follow up to the authorities.
            »    Komite Etik & Kepatuhan dapat menyerahkan
                 kepada Departemen Corporate Legal                             The following are whistleblowing system
                 untuk setiap pelanggaran terhadap                             procedures of violations done by the Board
                 hukum dan peraturan perundang-                                of Directors as illustrated below:
                 undangan untuk ditindaklanjuti
                 kepada pihak yang berwenang.

      Prosedur penanganan pelaporan pelanggaran oleh
      Direksi digambarkan dengan bagan sebagai berikut:




340
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 343
                                                                                                                                 FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                     PROSEDUR PENANGANAN PELAPORAN
                                        PELANGGARAN OLEH DIREKSI
                                  WHISTLEBLOWING SYSTEM PROCEDURES OF VIOLATIONS
                                          DONE BY THE BOARD OF DIRECTORS



            Pelapor / Stakeholder          1
                                                                               Pelaporan Pelanggaran Tertulis
               Whistleblower /
                Stakeholder
                                                                                  Written Violation Reports


                                                                                                                    2




                                                                                  DEWAN KOMISARIS
                                                                               BOARD OF COMMISSIONERS

                                                                             Pengelola Pengaduan (Komisaris Utama)
                                                                            Complaint Handler (President Commissioner)
                            6
                                                                                                                    3

                                                                  Administrasi & Pengumpulan Bukti-Bukti Pendukung Lainnya
                                                                      Administration and Supporting Evidence Collection

                                                                                                                    4

                                                                             Tim Evaluasi Kasus Pelaporan Pelanggaran
                                                                              Evaluation team for Case of Violation Report
                                    5                      1. Komisaris Utama membentuk Tim Investigasi untuk tindak lanjut laporan pelanggaran
              Tanggapan
                                                                      2. Komisaris Utama membentuk komite etik & Kepatuhan (ad-hoc)
               Response                                                 untuk menetapkan sanksi apabila terbukti terjadi pelanggaran

                                                           1. President Commissioner creates investigation team to follow up the violation reports.
                                                                          2. President Commissioner create Ethic and Compliance
                                                                     Committee (Ad-hoc) to determine sanctions if the violation is proven.


                                                                                                                    7

                                                                                              Hasil Investigasi
                                                                                            Investigation Result

                                                                                                                    8

                                                                                       Komite Etik & Kepatuhan
                                                                                   Ethic and Compliance Committee

                                                                                                                    9

                                                                                       Analisis Hasil Investigasi
                                                                                     Analysis of Investigation Result



                                                                                                  10      12
                                                           Tidak Dapat Dibuktikan                                            Dapat Dibuktikan
                                                                  Unproven                                                       Proven

                                                                                      11                                13



                                                       Berkas Ditutup                                                              Usulan Penindakan
                                                        Case Closed                                                                  Sesuai Perkara
                                                                                                                                   Proposed Action in
                                                                                                                                 Accordance with Lawsuit




                                                                                                                                                                          341
Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan                  Tanggung Jawab Sosial               Informasi Tambahan                  Laporan Keuangan
   Human Capital Management             Tata Kelola Perusahaan                   dan Lingkungan                  Additional Information                Financial Report
                                        Corporate Governance                 Social and Environmental
                                        Implementation Report                     Responsibility
Page 344
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Prosedur penanganan pelaporan pelanggaran                                          The following are whistleblowing system procedures
      oleh Dewan Komisaris atau Pengelola WBS                                            of violations done by the Board of Commissioners
      digambarkan dengan bagan sebagai berikut:                                          or WBS Managers as illustrated below:




                       PROSEDUR PENANGANAN PELAPORAN PELANGGARAN
                         OLEH DEWAN KOMISARIS ATAU PENGELOLA WBS
                          WHISTLEBLOWING SYSTEM PROCEDURES OF VIOLATIONS DONE BY
                              THE BOARD OF COMMISSIONERS OR WBS MANAGERS


               Pelapor / Stakeholder          1
                                                                            Pelaporan Pelanggaran Tertulis
                  Whistleblower /
                   Stakeholder                                                 Written Violation Reports


                                                                                                                  2




                                                                                           DIREKSI
                                                                                 BOARD OF DIRECTORS

                                                                           Pengelola Pengaduan (Direktur Utama)
                                                                            Complaint Handler (President Director)
                             6
                                                                                                                  3

                                                              Administrasi & Pengumpulan Bukti-Bukti Pendukung Lainnya
                                                                  Administration and Supporting Evidence Collection

                                                                                                                  4

                                                                         Tim Evaluasi Kasus Pelaporan Pelanggaran
                                                                          Evaluation team for Case of Violation Report
                                          5           1. Direktur Utama membentuk Tim Investigasi untuk tindak lanjut laporan pelanggaran
                 Tanggapan
                                                                  2. Direktur Utama membentuk komite etik & Kepatuhan (ad-hoc)
                  Response                                         untuk menetapkan sanksi apabila terbukti terjadi pelanggaran

                                                          1. President Director creates investigation team to follow up the violation reports.
                                                                          2. President Director create Ethic and Compliance
                                                                 Committee (Ad-hoc) to determine sanctions if the violation is proven.


                                                                                                                  7

                                                                                          Hasil Investigasi
                                                                                        Investigation Result

                                                                                                                  8

                                                                                   Komite Etik & Kepatuhan
                                                                               Ethic and Compliance Committee

                                                                                                                  9

                                                                                   Analisis Hasil Investigasi
                                                                                 Analysis of Investigation Result



                                                                                             10         12
                                                      Tidak Dapat Dibuktikan                                                Dapat Dibuktikan
                                                             Unproven                                                           Proven

                                                                                  11                                  13



                                                  Berkas Ditutup                                                                 Usulan Penindakan
                                                   Case Closed                                                                     Sesuai Perkara
                                                                                                                                 Proposed Action in
                                                                                                                               Accordance with Lawsuit




342
                      Profil Perusahaan            Ikhtisar Utama                   Laporan Dewan Komisaris dan Direksi                     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights                 Report from the Board of Commissioners                   Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 345
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




SOSIALISASI WHISTLEBLOWING SYSTEM                                              WHISTLEBLOWING SYSTEM
[GRI 2-26][GRI 205-1][GRI 205-2]                                               SOCIALIZATION [GRI 2-26]
Peraturan dan Penerapan terhadap Sistem Pelaporan
                                                                               [GRI 205-1][ [GRI 205-2]
Pelanggaran ini disosialisasikan dan dievaluasi                                The Regulation and Implementation on Whistleblowing
secara berkelanjutan kepada seluruh insan PT Bakrie                            System is disseminated and evaluated sustainably
& Brothers Tbk, dan secara berkala dilaksanakan                                to all employees of PT Bakrie & Brothers Tbk,
pemutakhiran/penyempurnaan Sistem Pelaporan                                    and periodically conducted the Whistleblowing
Pelanggaran ini dalam rangka perbaikan berkelanjutan                           System advancement/refinement for sustainability
sesuai dengan perkembangan bisnis Perseroan.                                   in accordance with the Company’s business
Sistem ini juga berfungsi sebagai mekanisme resmi                              development. This system also provides a
bagi pemangku kepentingan untuk menyampaikan                                   formal mechanism for stakeholders to submit
pengaduan, kekhawatiran, maupun dugaan pelanggaran                             complaints, raise concerns, or report suspected
secara aman dan dapat diandalkan. Langkah-                                     violations in a secure and reliable manner.The
langkah yang ditempuh Perseroan diantaranya:                                   following are steps taken by the Company:

1.    Perseroan melakukan tahapan sosialisasi,                                 1.     The Company conducts socialization,
      implementasi dan evaluasi Whistleblowing                                        implementation and evaluation on the
      System secara berkesinambungan.                                                 Whistleblowing System continuously.
2.    Kegiatan sosialisasi dilakukan secara                                    2.     The socialization activity is done sustainably
      berkesinambungan terhadap pihak internal                                        towards the Company’s internal or external
      maupun eksternal Perseroan. Sosialisasi terhadap                                parties. The socialization for internal parties will
      pihak internal akan dititikberatkan pada adanya                                 be focusing on the understanding, awareness
      pemahaman, timbulnya kesadaran dan kebutuhan                                    and requirements to implement consistent
      untuk menerapkan GCG secara konsisten.                                          GCG. The socialization to the external
      Sosialisasi kepada pihak eksternal ditujukan untuk                              party is intended to provide understanding
      memberikan pemahaman tentang cara kerja yang                                    on the Company’s applicable frameworks
      berlaku di Perseroan sesuai dengan prinsip GCG.                                 in accordance with GCG principles.
3.    Implementasi Whistleblowing System                                       3.     The Whistleblowing System is consistently
      dilaksanakan secara konsisten dengan                                            implemented with full commitment from all
      komitmen penuh dari seluruh jajaran PT                                          elements of PT Bakrie & Brothers Tbk and
      Bakrie & Brothers Tbk dan dukungan dari                                         supported by the other stakeholders.
      seluruh pemangku kepentingan lainnya.                                    4.     The Company evaluates the Whistleblowing
4.    Perseroan melakukan evaluasi terhadap                                           System. The evaluation is intended to
      Whistleblowing System. Evaluasi ini ditujukan                                   acknowledge and measure the appropriateness
      untuk mengetahui dan mengukur kesesuaian                                        of the Whistleblowing System with the
      Whistleblowing System dengan kebutuhan                                          Company’s needs as well as the effectiveness of
      Perseroan serta efektivitas dari program                                        implementation programs. Based on evaluation
      implementasi yang telah dilaksanakan.                                           results, improvement and development of
      Berdasarkan hasil evaluasi tersebut, perbaikan                                  Whistleblowing System and its implementation
      maupun pengembangan Whistleblowing System                                       programs will be conducted sustainably,
      dan program implementasinya akan dilakukan                                      including through the assessment of risks
      secara berkesinambungan, termasuk melalui                                       related to potential corruption and ethical
      penilaian risiko terkait potensi korupsi dan                                    violations in the Company’s operations.
      pelanggaran etika dalam kegiatan operasional.

                                                                               WHISTLEBLOWER PROTECTION
PERLINDUNGAN BAGI PELAPOR
                                                                               To maintain stability and a conducive environment,
Untuk memelihara stabilitas dan situasi                                        Whistleblowing System shall provide whistleblower
kondusif, Sistem Pelaporan Pelanggaran harus                                   protection to the Whistleblowers. The protection
memberikan fasilitas perlindungan (whistleblower                               to the whistleblowers cover the following:
protection) kepada Pelapor. Perlindungan kepada
pelapor pengaduan pelanggaran meliputi:                                        1.     Independent, free and confidential
                                                                                      reporting facilities;
1.    Fasilitas saluran pelaporan yang                                         2.     Whistleblowers’ identity confidentiality guarantee;
      independen, bebas dan rahasia;
2.    Jaminan kerahasiaan identitas Pelapor;



                                                                                                                                              343
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 346
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      3.   Perlindungan atas tindakan balasan dari Terlapor                    3.     Protection against retaliation from the
           maupun dari Perseroan dan juga perlindungan                                Offenders or the Company as well as the other
           lainnya sebatas kemampuan Perseroan;                                       protections within the ability of the Company;
      4.   Jaminan perlindungan yang diberikan oleh Komite                     4.     Protection guarantee provided by
           Etik & Kepatuhan Perseroan kepada Pelapor.                                 the Company’s Ethics & Compliance
                                                                                      Committee to the Whistleblowers.
      Perlindungan atas tindakan balasan dari
      Terlapor dan juga perlindungan lainnya                                   The protection on the retaliation from the Offenders as
      sebatas kemampuan Perseroan.                                             well as other protections within the Company’s ability.

      LAPORAN PELANGGARAN                                                      REPORTS OF VIOLATIONS DURING 2025
      SELAMA TAHUN 2025                                                        Since the policies and procedures of the
      Sejak kebijakan dan prosedur Sistem Pelaporan                            Whistleblowing System were developed in 2012
      Pelanggaran (Whistleblowing System) disusun di                           and were intensively socialized to employees
      tahun 2012 dan disosialisasikan secara intensif ke                       throughout 2025. Up to December 31, 2025 the
      karyawan sepanjang tahun 2025. Sampai dengan                             Company did not received any report of violations
      31 Desember 2025 Perseroan tidak memperoleh                              which require follow-up by the investigation
      laporan pelanggaran yang perlu ditindaklanjuti oleh                      team and Internal Audit in accordance with the
      tim investigasi dan Audit Internal sesuai dengan                         Whistleblowing System mechanism. The Company
      mekanisme Whistleblowing System. Perseroan                               keeps monitoring potential violations regularly and
      tetap melakukan pemantauan secara berkala                                ensures its investigation and follow-up processes
      terhadap potensi pelanggaran dan memastikan                              are ready in case any reports emerge. [GRI 205-3]
      kesiapan mekanisme penanganan apabila
      terdapat laporan yang masuk. [GRI 205-3]



      INFORMASI BAGI INVESTOR
      INFORMATION FOR INVESTORS
      Dimulai sejak tahun 2013 Perseroan tengah                                Since 2013 the Company started serious efforts
      berupaya untuk memperbaiki posisi keuangan                               to improve its financial position by means of,
      Perseroan dengan salah satunya melakukan                                 among others, restructuration of Company’s debt
      restrukturisasi terhadap kewajiban Perseroan                             through conversion of such debt into Company
      melalui konversi dari kewajiban tersebut menjadi                         shares as approved by creditors or lenders.
      saham Perseroan terhadap kreditur atau pemberi
      pinjaman yang telah menyetujui konversi tersebut.                        Restructuration through conversion is carried
                                                                               out in stages by firstly implementing conversion
      Restrukturisasi dengan konversi ini dilakukan secara                     of debts from creditors or lenders who have
      bertahap dengan menjalankan terlebih dahulu                              approved the conversion restructuration
      terhadap kreditur atau pemberi pinjaman yang telah                       terms as proposed by the Company.
      menyetujui dengan syarat-syarat restrukturisasi
      konversi yang telah diajukan Perseroan.                                  CAPITAL INCREASE WITH NON
                                                                               PREEMPTIVE RIGHTS (“NPR”)
      PENAMBAHAN MODAL TANPA                                                   THROUGH ISSUANCE OF MANDATORY
      HAK MEMESAN EFEK TERLEBIH                                                CONVERTIBLE BONDS
      DAHULU MELALUI PENERBITAN
                                                                               Extraordinary General Meeting of Shareholders of
      OBLIGASI WAJIB KONVERSI
                                                                               PT Bakrie & Brothers Tbk (“The Company”)
      Rapat Umum Pemegang Saham Luar Biasa PT Bakrie                           held on June 2, 2016 (“EGMS”) has approved
      & Brothers Tbk (“Perseroan”) yang diadakan pada                          Capital Increase with Non Preemptive Rights
      2 Juni 2016 (“RUPSLB”) menyetujui Penambahan                             (“NPR”) with adherence to OJK Rule No.38/
      Modal Tanpa Hak Memesan Efek Terlebih Dahulu                             POJK.04/2014 through issuance of Mandatory
      (“PMTHMETD”) sesuai dengan Peraturan OJK                                 Convertible Bonds (“MCB”) and shares D series.
      No.38/POJK.04/2014, melalui penerbitan Obligasi
      Wajib Konversi (“OWK”) dan saham biasa seri D.



344
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 347
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Sebelum pelaksanaan RUPSLB, Perseroan telah                                    Before conducting the EGMS, the Company
mengungkapkan rencana penerbitan OWK yang                                      has disclosed its plan to issue MCB which
akan dikonversi dengan Saham Baru Perseroan                                    will be converted into Company New Shares
yang dilakukan melalui mekanisme tanpa Hak                                     through Non Preemptive Rights mechanism
Memesan Efek Terlebih Dahulu (“Rencana                                         (“Transaction Plan”) by publishing Information
Transaksi”) dengan menerbitkan Informasi Kepada                                to Shareholders on April 26, 2016.
Pemegang Saham pada 26 April 2016.
                                                                               The Company conducted capital increase with Non
Dalam hal ini Perseroan melaksanakan penambahan                                Preemptive Rights in accordance with POJK No.38/
modal tanpa memberikan HMETD sesuai dengan                                     POJK.04/2014, specifically according to article 3 (b)
POJK No.38/POJK.04/2014, khususnya pada pasal                                  that the Company has negative net working capital
3 (b) dimana Perseroan mempunyai modal kerja                                   and has obligations greater than 80% of Company
bersih negatif dan mempunyai kewajiban melebihi                                assets at the time EGMS was conducted, or article
80% dari aset Perseroan pada saat RUPSLB                                       3 (c) that the Company is unable to avoid default
dilaksanakan, atau pasal 3 (c) dimana Perseroan                                on its obligations to a non-affiliated lender and if
tidak mampu memenuhi kewajiban keuangan pada                                   such lender agrees to accept shares or convertible
saat jatuh tempo kepada pemberi pinjaman yang                                  bonds of the Company in settlement of the loan.
tidak terafiliasi tersebut menyetujui untuk menerima
OWK untuk menyelesaikan pinjaman tersebut.                                     The Company will issue MCB as much as
                                                                               Rp990,692,339,000 where each MCB holder
Perseroan akan menerbitkan OWK sebesar                                         will convert the MCB into Company New Shares
Rp990.692.339.000 dimana setiap pemegang                                       through capital increase with NPR mechanism
OWK akan mengkonversi OWK menjadi Saham                                        as much as 19,813,846,780 shares or equivalent
Baru Perseroan melalui mekanisme PMTHMETD                                      to 17.45% of Company issued and fully paid
sebanyak 19.813.846.780 saham atau sebesar                                     capital after the execution of Transaction Plan
17,45% dari modal ditempatkan dan disetor penuh                                with exercise price of Rp 50 with par value of
Perseroan setelah Rencana Transaksi dengan harga                               Rp50 per share. The period of MCB conversion
pelaksanaan sebesar Rp50 dengan nilai nominal                                  is 5 (five) years since the MCB issuance date.
Rp50 per saham. Jangka waktu konversi OWK
adalah 5 (lima) tahun sejak tanggal penerbitan OWK.                            Transaction Plan is a Material Transaction,
                                                                               however it was exempted from such definition
Rencana Transaksi merupakan Transaksi                                          as regulated in Rule IX.E.2 and it was not an
Material namun dikecualikan sebagaimana                                        Affiliated Transaction or Transaction with conflict
dimaksud dalam Peraturan IX.E.2 dan bukan                                      of interests as described in Rule IX.E.1.
merupakan Transaksi Afiliasi atau Transaksi
yang mengandung benturan kepentingan                                           Company’s debts that will be exchanged into
sebagaimana dimaksud dalam Peraturan IX.E.1.                                   MCB are debts from the following creditors:

Utang Perseroan yang akan ditukarkan menjadi                                   1.      Daley Capital Limited
OWK adalah utang dari para kreditur berikut:                                   2.      Interventures Capital Pte Ltd
                                                                               3.      Smart Treasures Limited
1.    Daley Capital Limited
                                                                               4.      Harus Capital Limited
2.    Interventures Capital Pte Ltd
                                                                               5.      PT Maybank Kim Eng Securities
3.    Smart Treasures Limited
4.    Harus Capital Limited
                                                                               Furthermore the aforementioned creditors became
5.    PT Maybank Kim Eng Securities                                            holders of MCB and are eligible to exercise
                                                                               conversion of MCB into Company New Shares.
Selanjutnya para kreditur tersebut menjadi
pemegang OWK dan dapat melakukan konversi
atas OWK menjadi Saham Baru Perseroan.




                                                                                                                                              345
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 348
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENAMBAHAN MODAL TANPA HAK                                                CAPITAL INCREASE WITH NON
      MEMESAN EFEK TERLEBIH DAHULU                                              PREEMPTIVE RIGHTS (“NPR”) FIRST
      TAHAP PERTAMA KONVERSI KESATU                                             STAGE CONVERSION ONE
      Pada tanggal 15 Desember 2016 PT Bakrie &                                 On December 15, 2016 PT Bakrie & Brothers Tbk
      Brothers Tbk telah melaksanakan PMTHMETD                                  has executed capital increase with NPR through
      melalui pelaksanaan konversi atas OWK dengan total                        conversion of MCB with total additional shares of
      jumlah saham tambahan sebanyak 3.300.000.000                              3,300,000,000 shares valued at Rp 50 per share.
      saham senilai Rp 50 per saham. Adapun pihak yang                          The party that absorbed the shares was Daley
      mengambil saham adalah Daley Capital Limited dan                          Capital Ltd and this addition of shares was carried
      penambahan saham ini dilakukan Perseroan dalam                            out by the Company to restructure the Company’s
      rangka restrukturisasi utang Perseroan kepada para                        debt to its creditors. Before the execution of capital
      krediturnya. Sebelum pelaksanaan PMTHMETD modal                           increase with NPR the Company issued and fully
      disetor dan ditempatkan Perseroan adalah sebesar                          paid capital was as much as 93,721,717,528 shares
      93.721.717.528 saham dan setelah pelaksanaan                              and after the execution of capital increase with
      PMTHMETD menjadi sebesar 97.021.717.528 saham.                            NPR its total increased to 97,021,717,528 shares.

      PENAMBAHAN MODAL TANPA HAK                                                CAPITAL INCREASE WITH NON
      MEMESAN EFEK TERLEBIH DAHULU                                              PREEMPTIVE RIGHTS (“NPR”) FIRST
      TAHAP PERTAMA KONVERSI KEDUA                                              STAGE CONVERSION TWO
      Pada tanggal 31 Maret 2017 PT Bakrie & Brothers Tbk                       On March 31, 2017 PT Bakrie & Brothers Tbk
      telah melaksanakan PMTHMETD melalui pelaksanaan                           has executed capital increase with NPR through
      konversi atas OWK dengan total jumlah saham                               conversion of MCB with total additional shares
      tambahan sebanyak 16.458.094.820 saham dengan                             of 16,458,094,820 shares valued at Rp 50 per
      harga nominal Rp 50 per saham. Adapun pihak yang                          share. The party that absorbed the shares was
      mengambil saham adalah Daley Capital Limited yang                         Daley Capital Ltd which appointed PT Solusi Sarana
      menunjuk PT Solusi Sarana Sejahtera, Interventures                        Sejahtera, Interventures Capital Pte Ltd, PT Maybank
      Capital Pte Ltd, PT Maybank Kim Eng Securities, Harus                     Kim Eng Securities, Harus Capital Ltd, and Smart
      Capital Ltd, dan Smart Treasures. Penambahan saham                        Treasures. This addition of shares was carried out
      ini dilakukan Perseroan dalam rangka restrukturisasi                      by the Company to restructure the Company’s debt
      utang Perseroan kepada para krediturnya n.                                to its creditors. Before the execution of capital
      Sebelum pelaksanaan PMTHMETD modal disetor                                increase with NPR the Company issued and fully
      dan ditempatkan Perseroan adalah sebesar                                  paid capital was as much as 97,021,717,528 shares
      97.021.717.528 saham dan setelah pelaksanaan                              and after the execution of capital increase with
      PMTHMETD menjadi sebesar 113.479.812.348 saham.                           NPR its total increased to 113,479,812,348 shares.

      PENAMBAHAN MODAL TANPA HAK                                                CAPITAL INCREASE WITH NON
      MEMESAN EFEK TERLEBIH DAHULU                                              PREEMPTIVE RIGHTS (“NPR”) FIRST
      TAHAP PERTAMA KONVERSI KETIGA                                             STAGE CONVERSION THREE
      Pada tanggal 12 September 2017 PT Bakrie &                                On September 12, 2017 PT Bakrie & Brothers Tbk
      Brothers Tbk telah melaksanakan PMTHMETD melalui                          has executed capital increase with NPR through
      pelaksanaan konversi atas OWK dengan total jumlah                         conversion of MCB with total additional shares of
      saham tambahan sebanyak 55.751.960 saham senilai                          55,751,960 shares valued at Rp 50 per share. The
      Rp 50 per saham. Adapun pihak yang mengambil                              party that absorbed the shares was PT Solusi Sarana
      saham adalah PT Solusi Sarana Sejahtera dan                               Sejahtera and this addition of shares was carried
      penambahan saham ini dilakukan Perseroan dalam                            out by the Company to restructure the Company’s
      rangka restrukturisasi utang Perseroan kepada para                        debt to its creditors. Before the execution of capital
      krediturnya. Sebelum pelaksanaan PMTHMETD modal                           increase with NPR the Company issued and fully
      disetor dan ditempatkan Perseroan adalah sebesar                          paid capital was as much as 113,479,812,348 shares
      113.479.812.348 saham dan setelah pelaksanaan                             and after the execution of capital increase with NPR
      PMTHMETD menjadi sebesar 113.535.564.308 saham.                           its total increased to 113,535,564,308 shares.




346
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 349
                                                                                                           FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENAMBAHAN MODAL TANPA HAK                                                    CAPITAL INCREASE WITH NON
MEMESAN EFEK TERLEBIH DAHULU                                                  PREEMPTIVE RIGHTS (“NPR”) SECOND
TAHAP KEDUA KONVERSI KESATU                                                   STAGE CONVERSION ONE
Pada tanggal 3 April 2018 PT Bakrie & Brothers Tbk                            On April 3, 2018 PT Bakrie & Brothers Tbk has
telah melaksanakan PMTHMETD melalui pelaksanaan                               executed capital increase with NPR through
konversi atas OWK dan penerbitan saham biasa seri                             conversion of MCB and issuance of ordinary shares
D dengan total jumlah saham tambahan sebanyak                                 D series with total additional shares of 7,624,865,069
7.624.865.069 saham senilai Rp 50 per saham.                                  shares valued at Rp 50 per share. The party that
Adapun pihak yang mengambil saham adalah PT                                   absorbed the shares was PT Solusi Sarana Sejahtera
Solusi Sarana Sejahtera dan Merril Lynch International,                       and Merril Lynch International, this addition of shares
penambahan saham ini dilakukan Perseroan dalam                                was carried out by the Company to restructure the
rangka restrukturisasi utang Perseroan kepada para                            Company’s debt to its creditors. Before the execution
krediturnya. Sebelum pelaksanaan PMTHMETD modal                               of capital increase with NPR the Company issued and
disetor dan ditempatkan Perseroan adalah sebesar                              fully paid capital was as much as 113,535,564,308
113.535.564.308 saham dan setelah pelaksanaan                                 shares and after the execution of capital increase with
PMTHMETD menjadi sebesar 121.160.429.377 saham.                               NPR its total increased to 121,160,429,377 shares.

PENAMBAHAN MODAL TANPA                                                        CAPITAL INCREASE WITH NON
HAK MEMESAN EFEK TERLEBIH                                                     PREEMPTIVE RIGHTS (“NPR”)
DAHULU DAN PERUBAHAN NILAI                                                    AND CHANGE IN SHARE PAR
NOMINAL SAHAM YANG DILAKUKAN                                                  VALUE THROUGH REDUCTION
DENGAN PENGURANGAN JUMLAH                                                     OF TOTAL OUTSTANDING
SAHAM (REVERSE STOCK)                                                         SHARES (REVERSE STOCK)
Upaya Perseroan untuk merestrukturisasi utang                                 The Company’s effort to restructure its
Perseroan masih dilanjutkan selama tahun 2018.                                debt continues throughout 2018.

Rapat Umum Pemegang Saham Luar Biasa PT Bakrie                                Extraordinary General Meeting of Shareholders of PT
& Brothers Tbk (“Perseroan”) yang diadakan pada                               Bakrie & Brothers Tbk (“The Company”) held on April
27 April 2018 (“RUPSLB”) menyetujui Penambahan                                27, 2018 (“EGMS”) has approved Capital Increase with
Modal Tanpa Hak Memesan Efek Terlebih Dahulu                                  Non Preemptive Rights (“NPR”) with adherence to
(“PMTHMETD”) sesuai dengan Peraturan OJK No.38/                               OJK Rule No.38/POJK.04/2014 through issuance of
POJK.04/2014, melalui penerbitan 72 (tujuh puluh                              72 (seventy two) shares C series with par value of Rp
dua) saham seri C dengan nilai nominal Rp 114 per                             114 per share and issuance of 551 (five hundred fifty
saham dan penerbitan 551 (lima ratus lima puluh                               one) shares D series with par value of Rp 50 per share,
satu) saham seri D dengan nilai nominal Rp 50                                 therefore total fund raised from NPR was as much as
per saham, sehingga total dana dari PMTHMETD                                  Rp 71,002. The NPR execution plan was Company’s
adalah sejumlah Rp 71.002. Rencana pelaksanaan                                action to avoid odd-share potential resulting from
PMTHMETD ini merupakan tindakan Perseroan untuk                               implementation of Company Reverse Stock.
menghindari adanya potensi terjadinya saham odd-
share dari pelaksanaan Reverse Stock Perseroan.                               The EGMS held on April 27, 2018 also approved
                                                                              implementation of Reverse Stock with adherence to
RUPSLB yang diadakan pada 27 April 2018 juga                                  prevailing Capital Market regulations which include
menyetujui pelaksanaan Reverse Stock sesuai                                   Decisions of the Board of Directors of the Indonesia
dengan ketentuan Pasar Modal yang berlaku                                     Stock Exchange Inc. (“BEI”) Kep-00001/BEI/01-2014
termasuk Surat Keputusan Direksi PT Bursa Efek                                Rule of Securities Listing Number I-A concerning
Indonesia (“BEI”) Kep-00001/BEI/01-2014 Peraturan                             General Regulations on Listing of Equity-Type
Pencatatan Efek Nomor I-A tentang Ketentuan                                   Securities in Stock Exchange (Attachment to the
Umum Pencatatan Efek Bersifat Ekuitas di Bursa                                Decisions of the Board of Directors of the Jakarta
(Lampiran Keputusan Direksi PT Bursa Efek Jakarta                             Stock Exchange Inc. No: Kep-305/BEI/07-2004 dated
Nomor: Kep-305/BEI/07-2004 tanggal 19 Juli 2004).                             July 19, 2004). The rationale of the Reverse Stock
Latar belakang pelaksanaan Reverse Stock adalah                               implementation was fulfillment of a prerequisite
salah satu kondisi yang harus dilakukan Perseroan                             condition for Company debt restructuring process.
dalam proses restrukturisasi utang Perseroan.
                                                                              Before conducting the EGMS, the Company has
Sebelum pelaksanaan RUPSLB, Perseroan telah                                   disclosed its plan to carry out capital increase
mengungkapkan rencana PMTHMETD dan Reverse                                    with Non Preemptive Rights and Reverse Stock



                                                                                                                                             347
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 350
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Stock (“Rencana Transaksi”) dengan menerbitkan                           (“Transaction Plan”) by publishing Information to
      Informasi Kepada Pemegang Saham (IKPS) pada                              Shareholders (IKPS) on March 21, 2018, and then
      21 Maret 2018, dan kemudian menerbitkan                                  publishing Amendment of IKPS on April 25, 2018.
      Perubahan Informasi Kepada Pemegang
      Saham pada 25 April 2018.                                                The Company executed capital increase with NPR
                                                                               in accordance with POJK No.38/POJK.04/2014,
      Dalam hal ini Perseroan melaksanakan penambahan                          particularly article 4 (1), that is the Company may
      modal tanpa memberikan HMETD sesuai dengan                               increase its capital without giving preemptive rights
      POJK No.38/POJK.04/2014, khususnya pada pasal                            to shareholders under the condition in the period of 2
      4 (1) di mana Perseroan dapat menambah modal                             (two) years the aforementioned capital increase does
      tanpa memberikan HMETD kepada pemegang                                   not exceed 10% (ten percent) of fully paid capital.
      saham dengan ketentuan jika dalam jangka waktu
      2 (dua) tahun, penambahan modal tersebut paling                          The Company also amended its articles of association
      banyak 10% (sepuluh persen) dari modal disetor.                          concerning authorized capital increase of D series
                                                                               shares and change in share par value related with
      Perseroan juga melakukan perubahan anggaran                              Reverse Stock. The Company increase authorized
      dasar terkait peningkatan modal dasar saham seri D                       capital by as much as 8 (eight) D series shares to
      dan perubahan nilai nominal terkait Reverse Stock.                       avoid odd share potential resulting from Reverse
      Perseroan meningkatkan modal dasar sebanyak 8                            Stock implementation. The new D series shares
      (delapan) saham seri D untuk menghindari adanya                          from issuance of new shares with NPR are estimated
      potensi odd share sebagai dampak dari pelaksanaan                        to be listed on IDX at the latest May 21, 2018.
      Reverse Stock. Saham Baru seri D dari hasil penerbitan
      saham baru tanpa HMETD diperkirakan telah                                The Company implemented Reverse Stock on
      dicatatkan di BEI selambat-lambatnya 21 Mei 2018.                        all issued and fully paid Company shares. Every
                                                                               10 (ten) shares with old par value will undergo
      Perseroan melakukan Reverse Stock terhadap seluruh                       consolidation into 1 (one) share with new par value.
      saham-saham Perseroan yang telah dikeluarkan dan                         The implementation of Reverse Stock will not
      disetor penuh. Setiap 10 (sepuluh) saham dengan nilai                    cause changes to neither total of issued and fully
      nominal lama akan mengalami perubahan menjadi                            paid capital nor authorized capital, however it may
      1 (satu) saham dengan nilai nominal baru. Pelaksanaan                    change ownership structure if any of the odd lot
      Reverse Stock ini tidak menyebabkan terjadinya                           shares are purchased by the standby buyer. After
      perubahan terhadap jumlah modal ditempatkan dan                          the implementation of Reverse Stock, the Company
      disetor penuh maupun modal dasar, namun akan                             will continue with the next corporate actions.
      mengubah struktur kepemilikan bila ada saham-
      saham odd lot yang dibeli oleh pembeli siaga.                            CAPITAL INCREASE WITH
      Setelah pelaksanaan Reverse Stock, Perseroan akan                        NON PREEMPTIVE RIGHTS
      melanjutkan dengan tindakan korporasi berikutnya.                        (“NPR”) THIRD STAGE
                                                                               In accordance with resolution of EGMS held on
      PENAMBAHAN MODAL TANPA
                                                                               April 27, 2018, on May 21, 2018 PT Bakrie & Brothers
      HAK MEMESAN EFEK TERLEBIH
                                                                               Tbk has issued and listed new shares totaling at
      DAHULU TAHAP KETIGA
                                                                               72 ordinary shares C series with par value of Rp114
      Sehubungan dengan hasil keputusan RUPSLB tanggal                         and 551 shares D series with par value of Rp50
      27 April 2018, pada tanggal 21 Mei 2018 PT Bakrie &                      per share. Execution price of capital increase with
      Brothers Tbk menerbitkan dan mencatatkan saham                           NPR was Rp114 per share. Capital increase with
      baru sebanyak 72 saham biasa seri C dengan nilai                         NPR of the new shares was conducted on May
      nominal Rp 114 dan sebanyak 551 saham seri D                             21, 2018, with PT Bakrie Capital Indonesia acting
      dengan nilai nominal Rp 50 per saham. Sedangkan                          as the standby buyer of the shares. Funds raised
      harga pelaksanaan PMTHMETD adalah Rp 114 per                             from this addition of new shares will be used as
      saham. PMTHMETD atas saham-saham baru tersebut                           additional working capital of the Company.
      dilaksanakan pada
      21 Mei 2018, dengan PT Bakrie Capital                                    Before the execution of capital increase with
      Indonesia bertindak sebagai pihak yang akan                              NPR the Company issued and fully paid capital
      mengambil saham. Dana yang diperoleh dari                                was as much as 121.160.429.377 shares and after
      penambahan saham baru ini akan digunakan                                 the execution of capital increase with NPR its
      sebagai tambahan modal kerja Perseroan.                                  total increased to 121.160.430.000 shares.




348
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 351
                                                                                                                                    FORWARD MOMENTUM
                                                       PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Sebelum pelaksanaan PMTHMETD modal disetor                                                       REVERSE STOCK IMPLEMENTATION
dan ditempatkan Perseroan adalah sebesar
                                                                                                 On May 31, 2018, also as a follow up on resolution
121.160.429.377 saham dan setelah pelaksanaan
                                                                                                 of EGMS held on April 27, 2018, the Company
PMTHMETD menjadi sebesar 121.160.430.000 saham.
                                                                                                 announced total number of reverse stock shares
                                                                                                 (issued and fully paid capital) to comply with Rule of
PELAKSANAAN REVERSE STOCK                                                                        Securities Listing of the Indonesia Stock Exchange
Pada tanggal 31 Mei 2018, juga sebagai tindak                                                    Number: Kep-00001/BEI/01-2014, as follows:
lanjut dari hasil keputusan RUPSLB tanggal 27
April 2018, Perseroan mengumumkan jumlah
saham reverse stock (modal ditempatkan dan
disetor penuh) dalam rangka memenuhi Peraturan
Pencatatan PT Bursa Efek Indonesia Nomor:
Kep-00001/BEI/01/2014, sebagai berikut:

                                                                                    JUMLAH SAHAM SEBELUM                                 JUMLAH SAHAM SETELAH
                                                                                        REVERSE STOCK                                        REVERSE STOCK
      SERI
                       NILAI NOMINAL                NILAI NOMINAL                    (MODAL DITEMPATKAN                                   (MODAL DITEMPATKAN
     SAHAM
                           LAMA                         BARU                          DAN DISETOR PENUH)                                   DAN DISETOR PENUH)
       SHARE
                         OLD PAR VALUE               NEW PAR VALUE                      TOTAL SHARES BEFORE                                  TOTAL SHARES AFTER
       SERIES
                                                                                           REVERSE STOCK                                       REVERSE STOCK
                                                                                   (ISSUED AND FULLY PAID CAPITAL)                     (ISSUED AND FULLY PAID CAPITAL)

          A                            Rp 2.850                 Rp 28.500                                        193.752.000                                   19.375.200
          B                             Rp 399                    Rp 3.990                                     3.681.288.000                                 368.128.800
          C                              Rp 114                        Rp 1.140                               89.846.677.600                              8.984.667.760
          D                              Rp 50                         Rp 500                                 27.438.712.400                               2.743.871.240
 Total Jumlah Saham
                                                                                                             121.160.430.000                            12.116.043.000
 Total Number of Shares




FAKTA MATERIAL TERKAIT UTANG                                                                    MATERIAL FACTS RELATED TO COMPANY
PERSEROAN DAN PENAMBAHAN                                                                        DEBT AND CAPITAL INCREASE WITH
MODAL TANPA HAK MEMESAN                                                                         NON PREEMPTIVE RIGHTS (“NPR”)
EFEK TERLEBIH DAHULU                                                                            On April 26, 2018 two transactions
Pada tanggal 26 April 2018 terjadi transaksi                                                    occurred, which are signing of Debt Transfer
penandatanganan Perjanjian Pengalihan Utang                                                     Agreement and Company Debt Settlement
dan Perjanjian Penyelesaian Utang Perseroan                                                     Agreement, with the following scheme:
dengan skema transaksi sebagai berikut:
                                                                                                1.     Transfer of Company’s debt from
1.       Pengalihan utang Perseroan dari                                                               Mitsubishi Corporation RtM Japan Ltd
         Mitsubishi Corporation RtM Japan Ltd                                                          to Fountain City Investment Ltd;
         kepada Fountain City Investment Ltd;                                                   2.     Settlement of the Company’s debt to
2.       Penyelesaian utang Perseroan kepada                                                           Fountain City Investment Ltd by:
         Fountain City Investment Ltd dengan cara:                                                      »      Transfer of the Company’s assets in the form
          »      Penyerahan aset Perseroan berupa                                                              of PT Bumi Resources Tbk shares previously
                 saham PT Bumi Resources Tbk yang                                                              used as collateral to the credit facility granted
                 sebelumnya dijadikan jaminan pada                                                             by Mitsubishi Corporation RtM Japan Ltd.
                 fasilitas kredit yang diberikan oleh                                                   »      Issuance of Mandatory Convertible Bonds
                 Mitsubishi Corporation RtM Japan Ltd.                                                         (MCB) to Fountain City Investment Ltd.
          »      Menerbitkan Obligasi Wajib Konversi (OWK)                                              »      Issuance of Company new shares
                 kepada Fountain City Investment Ltd.                                                          to Fountain City Investment Ltd.
          »      Menerbitkan saham baru Perseroan
                 kepada Fountain City Investment Ltd.




                                                                                                                                                                            349
     Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan                 Tanggung Jawab Sosial             Informasi Tambahan             Laporan Keuangan
        Human Capital Management              Tata Kelola Perusahaan                  dan Lingkungan                Additional Information           Financial Report
                                              Corporate Governance                Social and Environmental
                                              Implementation Report                    Responsibility
Page 352
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Perseroan tidak memiliki hubungan afiliasi                               The Company does not have any affiliation
      dengan kedua belah pihak yang melakukan                                  relationship with both parties conducting
      transaksi pengalihan utang tersebut di atas.                             the aforementioned debt transfer.

      Pada tanggal 23 Mei 2018 terjadi transaksi                               On May 23, 2018 two transactions occurred, which
      penandatanganan Mutual Investment                                        are signing of Mutual Investment Agreement and
      Agreement dan Loan Agreement dengan                                      Loan Agreement, with the following scheme:
      skema transaksi sebagai berikut:
                                                                               1.      Mutual Investment Agreement
      1.   Mutual Investment Agreement                                                  »      Between Company as investor and
            »    Antara Perseroan selaku investor dan                                          Fitzroy Offshore Ltd as investee;
                 Fitzroy Offshore Ltd selaku investee;                                  »      Company does not have any affiliation
            »    Perseroan maupun Fitzroy Offshore                                             relationship with Fitzroy Offshore Ltd;
                 Ltd tidak memiliki hubungan afiliasi;                                  »      This agreement was investment agreement
            »    Perjanjian ini merupakan perjanjian investasi                                 from Company to Fitzroy Offshore Ltd;
                 dari Perseroan kepada Fitzroy Offshore Ltd;                            »      Investment value amounted
            »    Nilai investasi adalah sebesar                                                to US$416,061,000; and
                 US$416.061.000; dan                                                    »      Company bind itself with investee in the form
            »    Perseroan mengikatkan diri dengan investee                                    of option to sell asset which is 806,595,000
                 dalam bentuk opsi untuk menjual aset berupa                                   shares of PT Bumi Resources Tbk (“BUMI
                 806.595.000 saham PT Bumi Resources Tbk                                       Shares”) owned by Company until all
                 (“Saham BUMI”) yang dimiliki oleh Perseroan                                   conditions has been fulfilled under the
                 sehingga apabila kondisi yang disyaratkan                                     agreement, Company shall has the rights to
                 dalam perjanjian terpenuhi maka Perseroan                                     receive the same amount of initial investment
                 dapat memperoleh kembali sejumlah nilai                                       and in return as consequence Company had
                 investasi awal ditambah keuntungan hasil                                      to transfer BUMI Shares to the investee.
                 investasi dan Perseroan wajib menyerahkan
                 Saham BUMI kepada investee.
                                                                               2.      Loan Agreement
                                                                                        »      Between Company as debtor and
      2.   Loan Agreement                                                                      Levoca Enterprise Ltd as creditor;
            »    Antara Perseroan selaku debitur dan                                    »      Company does not have any affiliation
                 Levoca Enterprise Ltd selaku kreditur;                                        relationship with Levoca Enterprise Ltd ;
            »    Perseroan maupun Levoca Enterprise                                     »      This agreement was loan agreement from
                 Ltd tidak memiliki hubungan afiliasi;                                         Levoca Enterprise Ltd to Company;
            »    Perjanjian ini merupakan perjanjian pinjaman                           »      Loan value amounted to US$416,061,000;
                 dari Levoca Enterprise Ltd kepada Perseroan;
                                                                                        »      Company obtain loan from creditor to
            »    Nilai pinjaman adalah sebesar                                                 invest in Mutual Investment Agreement
                 US$416.061.000;                                                               described in point 1 above and such loan
            »    Perseroan memperoleh pinjaman dari                                            will be converted into Company equity.
                 kreditur untuk melakukan investasi
                 dalam Mutual Investment Agreement                             Extraordinary General Meeting of Shareholders of
                 sebagaimana yang dijelaskan dalam                             PT Bakrie & Brothers Tbk (“The Company”) held
                 poin 1 di atas dan hutang tersebut akan                       on November 21, 2018 (“EGMS”) has approved the
                 dikonversi menjadi saham Perseroan.                           plan to convert some parts of Company’s debt into
                                                                               New Shares and/or Mandatory Convertible Bond
      Rapat Umum Pemegang Saham Luar Biasa PT Bakrie                           (MCB) which can be converted into Company’s
      & Brothers Tbk (“Perseroan”) yang diadakan pada                          new shares through Capital Increase with Non
      21 November 2018 (“RUPSLB”) menyetujui rencana                           Preemptive Rights (“Transaction Plan”) with
      konversi sebagian utang Perseroan menjadi Saham                          adherence to OJK Rule No.38/POJK.04/2014.
      Baru dan/atau Obligasi Wajib Konversi (OWK) yang
      dapat dikonversi menjadi saham baru Perseroan yang                       The EGMS was previously planned on October
      dilakukan melalui Penambahan Modal Tanpa Hak                             26, 2018 and it was postponed after the Company
      Memesan Efek Terlebih Dahulu (“Rencana Transaksi”)                       received a letter from the Financial Services
      sesuai dengan Peraturan OJK No.38/POJK.04/2014.



350
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 353
                                                                                                                   FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Pelaksanaan RUPSLB tersebut diundur dari semula                                   Authority (OJK) No: S-2391/PM.2/2018 dated
tanggal 26 Oktober 2018 setelah Perseroan                                         October 25, 2018 which stated the Company
menerima surat Otoritas Jasa Keuangan No: S-2391/                                 may not conduct the EGMS on October 26, 2018.
PM.2/2018 tanggal 25 Oktober 2018 yang menyatakan                                 Therefore the Company republished the Information
bahwa Perseroan tidak dapat melaksanakan RUPS                                     to Shareholders (IKPS) concerning the Transaction
pada tanggal 26 Oktober 2018. Oleh sebab itu                                      Plan on November 16, 2018; previously the IKPS
Perseroan menerbitkan kembali Informasi Kepada                                    has been published on November 19, 2018.
Pemegang Saham (IKPS) terkait rencana transaksi
pada tanggal 16 November 2018, sebelumnya IKPS                                    The Transaction Plan was carried out to restructure
tersebut telah diterbitkan pada 19 November 2018.                                 Company’s debt from Company’s Creditor totaling
                                                                                  at Rp9,384,250,081,825 which will be done through
Rencana Transaksi dilakukan untuk menyelesaikan                                   conversion of Company’s debt into New Shares as
utang Perseroan kepada Kreditur Perseroan                                         much as 8,655,934,00 shares and issuance of MCB
sebesar Rp9.384.250.081.825 yang dilakukan                                        which can be converted into Company’s New Shares
dengan mengkonversi utang Perseroan tersebut                                      as much as 137,972,973,300 shares. Total number
menjadi Saham Baru sebanyak 8.655.934.000 dan                                     of New Shares as a result of either direct conversion
menerbitkan OWK yang dapat dikonversi menjadi                                     or MCB conversion is as much as 146,628,907,300
Saham Baru Perseroan sebanyak 137.972.973.300                                     shares or equivalent to 92.37% of Company issued
saham. Saham Baru hasil konversi baik secara                                      and fully paid capital after the execution of Transaction
langsung maupun melalui hasil konversi OWK adalah                                 Plan with exercise price of Rp64 with par value of
sebanyak 146.628.907.300 saham atau sebesar 92,37%                                Rp64 per share. The period of MCB conversion
dari modal ditempatkan dan disetor penuh Perseroan                                is 5 (five) years since the MCB issuance date.
setelah terjadinya Rencana Transaksi dengan harga
pelaksanaan sebesar Rp64 dengan nilai nominal                                     The issuance of New Shares and/or Company MCB
Rp64 per saham. Jangka waktu konversi OWK adalah                                  was conducted in accordance with POJK No.38/
5 (lima) tahun sejak tanggal penerbitan OWK.                                      POJK.04/2014 article 3 (b), that is the Company
                                                                                  currently has negative net working capital and
Penerbitan Saham Baru dan/atau OWK Perseroan                                      has obligations greater than 80% of Company
dilakukan dengan merujuk pada POJK No.38/                                         assets at the time EGMS approved increase of
POJK.04/2014 pasal 3 (b), yaitu saat ini Perseroan                                capital with Non Preemptive Rights (NPR).
mempunyai modal kerja bersih negatif dan mempunyai
kewajiban melebihi 80% dari aset Perseroan pada                                   Transaction Plan is a Material Transaction,
saat RUPS menyetujui Penambahan Modal Tanpa                                       however it was exempted from such definition
Hak Memesan Efek Terlebih Dahulu (PMTHMETD).                                      as regulated in Rule IX.E.2 and it was not an
                                                                                  Affiliated Transaction or Transaction with conflict
Rencana Transaksi merupakan Transaksi                                             of interests as described in Rule IX.E.1.
Material namun dikecualikan sebagaimana
dimaksud dalam Peraturan IX.E.2 dan bukan                                         Company’s debts that will be exchanged into
merupakan Transaksi Afiliasi atau Transaksi                                       MCB are debts from the following creditors:
yang mengandung benturan kepentingan
sebagaimana dimaksud dalam Peraturan IX.E.1.                                      1.     Fountain City Investment Ltd (“FCIL”)
                                                                                  2.     Levoca Enterprise Ltd (“Levoca”)
Utang Perseroan yang akan ditukarkan menjadi
                                                                                  3.     Daley Capital Limited (“Daley”)
OWK adalah utang dari para kreditur berikut:

1.       Fountain City Investment Ltd (“FCIL”)                                    Furthermore the aforementioned creditors became
                                                                                  holders of MCB and are eligible to exercise
2.       Levoca Enterprise Ltd (“Levoca”)
                                                                                  conversion of MCB into Company New Shares.
3.       Daley Capital Limited (“Daley”)

Selanjutnya para kreditur tersebut menjadi
pemegang OWK dan dapat melakukan konversi
atas OWK menjadi Saham Baru Perseroan.




                                                                                                                                                  351
     Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
        Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                       Corporate Governance         Social and Environmental
                                       Implementation Report             Responsibility
Page 354
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENAMBAHAN MODAL TANPA HAK                                               CAPITAL INCREASE WITH NON
      MEMESAN EFEK TERLEBIH DAHULU                                             PREEMPTIVE RIGHTS (“NPR”) FOURTH
      TAHAP KEEMPAT KONVERSI KESATU                                            STAGE CONVERSION ONE
      Sehubungan dengan hasil keputusan RUPSLB tanggal                         In accordance with resolution of EGMS held on
      21 November 2018, pada tanggal 12 Desember                               November 21, 2018, on December 12, 2018 PT Bakrie
      2018 PT Bakrie & Brothers Tbk telah melaksanakan                         & Brothers Tbk has executed increase of issued
      penambahan jumlah modal disetor dan ditempatkan                          and fully paid capital by issuing new shares E series
      dengan mengeluarkan saham baru seri E sejumlah                           totaling at 8,655,934,000 shares with par value of
      8.655.934.000 saham dengan nilai nominal Rp64 per                        Rp64 per share through capital increase with NPR.
      saham melalui mekanisme PMTHMETD. Pihak yang                             The parties that absorbed the shares were Fountain
      mengambil saham adalah Fountain City Investment                          City Investment Ltd and Daley Capital Ltd, and this
      Ltd dan Daley Capital Ltd, dan penambahan saham                          addition of shares was carried out by the Company
      ini dilakukan Perseroan dalam rangka restrukturisasi                     to restructure the Company’s debt to its creditors.
      utang Perseroan kepada para krediturnya.
                                                                               Before the execution of capital increase with
      Sebelum pelaksanaan PMTHMETD, jumlah                                     NPR the Company issued and fully paid capital
      saham yang disetor dan ditempatkan                                       was as much as 12,116,043,000 shares and
      Perseroan adalah sebesar 12.116.043.000                                  after the execution of capital increase with
      saham dan setelah pelaksanaan PMTHMETD                                   NPR its total increased to 20,771,977,000
      menjadi sebesar 20.771.977.000 saham                                     shares with par value of Rp64 per share.
      dengan nilai nominal Rp 64 per saham.
                                                                               CAPITAL INCREASE WITH NON
      PENAMBAHAN MODAL TANPA HAK                                               PREEMPTIVE RIGHTS (“NPR”) SECOND
      MEMESAN EFEK TERLEBIH DAHULU                                             STAGE CONVERSION TWO
      TAHAP KEDUA KONVERSI KEDUA
                                                                               On February 27, 2019 PT Bakrie & Brothers Tbk
      Pada tanggal 27 Februari 2019 PT Bakrie & Brothers                       has executed capital increase with NPR through
      Tbk telah melaksanakan PMTHMETD melalui                                  conversion of MCB and issuance of ordinary
      pelaksanaan konversi atas OWK dan penerbitan                             shares D series with total additional shares of
      saham biasa seri D dengan total jumlah saham                             91,076,480 shares valued at Rp 500 per share. The
      tambahan sebanyak 91.076.480 saham senilai Rp 500                        party that absorbed the shares was OL Master
      per saham. Adapun pihak yang mengambil saham                             Limited, this addition of shares was carried out by
      adalah OL Master Limited, penambahan saham ini                           the Company to restructure the Company’s debt
      dilakukan Perseroan dalam rangka restrukturisasi                         to its creditors. Before the execution of capital
      utang Perseroan kepada para krediturnya.                                 increase with NPR the Company issued and
      Sebelum pelaksanaan PMTHMETD modal disetor                               fully paid capital was as much as 20,771,977,000
      dan ditempatkan Perseroan adalah sebesar                                 shares and after the execution of capital increase
      20.771.977.000 saham dan setelah pelaksanaan                             with NPR its total increased to 20,863,053,480
      PMTHMETD menjadi sebesar 20.863.053.480                                  shares with par value of Rp 500 per share.
      saham dengan nilai nominal Rp 500 per saham.
                                                                               CHANGES IN CAPITAL STRUCTURE
      PERUBAHAN STRUKTUR PERMODALAN                                            DUE TO CAPITAL INCREASE WITH
      DALAM RANGKA PENAMBAHAN                                                  NON PREEMPTIVE RIGHTS (“NPR”)
      MODAL TANPA HAK MEMESAN EFEK
                                                                               Addition of shares D series totaling at 91,076,480
      TERLEBIH DAHULU (PMTHMETD)                                               shares with total nominal value of Rp 45,538,240,000
      Penambahan saham Seri D sebesar 91.076.480 lembar                        as a result of execution of capital increase with NPR
      dengan nilai nominal seluruhnya sebesar                                  Second Stage Conversion Two as announced by
      Rp 45.538.240.000 yang merupakan hasil                                   Indonesian Stock Exchange through announcement
      pelaksanaan PMTHMETD Tahap Kedua Konversi                                No. Peng-P-00050/BEI.PP1/02-2019 dated February
      Kedua diumumkan oleh Bursa Efek Indonesia melalui                        26, 2019 based on information as delivered by
      pengumuman No. Peng-P-00050/BEI.PP1/02-2019                              Securities Administration Bureau, namely PT EDI
      tertanggal 26 Februari 2019 berdasarkan informasi                        INDONESIA through letter No. 1753/DO4-EDII/
      yang disampaikan Biro Administrasi Efek, yaitu                           HM.390/02/2019 dated February 26, 2019.
      PT EDI INDONESIA melalui surat No.1753/DO4-EDII/
      HM.390/02/2019 tertanggal 26 Februari 2019.




352
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 355
                                                                                                                   FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Para pemegang saham telah menyetujui                                                 The shareholders have approved the capital
PMTHMETD sesuai dengan Peraturan OJK No.38/                                          increase with NPR in accordance with POJK No.38/
POJK.04/2014 melalui mekanisme pengeluaran                                           POJK.04/2014 through issuance of Company new
saham baru Perseroan dan obligasi wajib konversi                                     shares and mandatory convertible bonds (MCB) as
sebagaimana dinyatakan dalam Akta Pernyataan                                         stated in the Meeting Resolution Deed of PT Bakrie &
Keputusan Rapat PT Bakrie & Brothers Tbk No.83                                       Brothers Tbk No.83 dated March 20, 2019, therefore
tertanggal 20 Maret 2019, sehingga mengubah                                          the Company capital structure has changed as follow.
struktur permodalan Perseroan sebagai berikut.


                                              SEBELUM PMTHMETD TAHAP                                     SETELAH PMTHMETD TAHAP
                                           KEDUA KONVERSI KEDUA (MODAL                                KEDUA KONVERSI KEDUA (MODAL
                     NILAI                DITEMPATKAN DAN DISETOR PENUH)                             DITEMPATKAN DAN DISETOR PENUH)
  SERI                                        BEFORE CAPITAL INCREASE WITH NPR                             AFTER CAPITAL INCREASE WITH NPR
                   NOMINAL
 SAHAM                                         SECOND STAGE CONVERSION TWO                                 SECOND STAGE CONVERSION TWO
  SHARE
                  PER SAHAM
                    PAR VALUE                  (ISSUED AND FULLY PAID CAPITAL)                              (ISSUED AND FULLY PAID CAPITAL)
  SERIES
                    PER SHARE                                                                   JUMLAH SAHAM
                                      JUMLAH SAHAM                 NILAI NOMINAL                                              NILAI NOMINAL
                                                                                                    NUMBER OF
                                      NUMBER OF SHARES              NOMINAL VALUE                                             NOMINAL VALUE
                                                                                                     SHARES

      A                Rp 28.500                19.375.200           Rp 552.193.200.000                   19.375.200           Rp 552.193.200.000

      B                  Rp 3.990            368.128.800            Rp 1.468.833.912.000                368.128.800           Rp 1.468.833.912.000

      C                    Rp 1.140       8.984.667.760            Rp 10.242.521.246.400             8.984.667.760           Rp 10.242.521.246.400

      D                   Rp 500            2.743.871.240           Rp 1.371.935.620.000             2.834.947.720             Rp 1.417.473.860.000

      E                     Rp 64        8.655.934.000               Rp 553.979.776.000             8.655.934.000              Rp 553.979.776.000

 Total                                 20.771.977.000            Rp 14.189.463.754.400           20.863.053.480             Rp 14.235.001.994.400




PENAMBAHAN MODAL TANPA HAK                                                           CAPITAL INCREASE WITH NON
MEMESAN EFEK TERLEBIH DAHULU                                                         PREEMPTIVE RIGHTS (“NPR”) SECOND
TAHAP KEDUA KONVERSI KETIGA                                                          STAGE CONVERSION THREE
Pada tanggal 29 Maret 2021 PT Bakrie & Brothers Tbk                                  On March 29, 2021 PT Bakrie & Brothers Tbk
telah melaksanakan PMTHMETD melalui pelaksanaan                                      has executed capital increase with NPR through
konversi atas OWK dan penerbitan saham biasa seri                                    conversion of MCB and issuance of ordinary shares D
D dengan total jumlah saham tambahan sebanyak                                        series with total additional shares 297,811,781 shares
297.811.781 saham senilai Rp 500 per saham. Adapun                                   valued at Rp 500 per share. The party that absorbed
pihak yang mengambil saham adalah OL Master                                          the shares was OL Master (Singapore Fund 1) Pte.
(Singapore Fund 1) Pte. Limited, OCP Asia Fund III (SF 1)                            Limited, OCP Asia Fund III (SF 1) Pte. Limited, and OCP
Pte. Limited, dan OCP Asia Fund IV (SF 1) Pte. Limited,                              Asia Fund IV (SF 1) Pte. Limited, this addition of shares
penambahan saham ini dilakukan Perseroan dalam                                       was carried out by the Company to restructure the
rangka restrukturisasi utang Perseroan kepada para                                   Company’s debt to its creditors. Before the execution
krediturnya. Sebelum pelaksanaan PMTHMETD modal                                      of capital increase with NPR the Company issued and
disetor dan ditempatkan Perseroan adalah sebesar                                     fully paid capital was as much as 20,863,053,480
20.863.053.480 saham dan setelah pelaksanaan                                         shares and after the execution of capital increase
PMTHMETD menjadi sebesar 21.160.865.261 saham.                                       with NPR its total increased to 21,160,865,261 shares.

PENAMBAHAN MODAL TANPA HAK                                                           CAPITAL INCREASE WITH NON
MEMESAN EFEK TERLEBIH DAHULU                                                         PREEMPTIVE RIGHTS (“NPR”) SECOND
TAHAP KEDUA KONVERSI KEEMPAT                                                         STAGE CONVERSION FOUR
Pada tanggal 23 Desember 2022 PT Bakrie &                                            On December 23, 2022 PT Bakrie & Brothers
Brothers Tbk telah melaksanakan PMTHMETD                                             Tbk has executed capital increase with NPR
melalui pelaksanaan konversi atas OWK dan                                            through conversion of MCB and issuance of
penerbitan saham biasa seri D dengan total                                           ordinary shares D series with total additional
jumlah saham tambahan sebanyak: 923.618.948                                          shares 923,618,948 shares valued at Rp 500 per
saham senilai Rp 500 per saham. Adapun                                               share. The party that absorbed the shares was:
pihak yang mengambil saham adalah:


                                                                                                                                                      353
Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan          Laporan Keuangan
   Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan            Additional Information        Financial Report
                                        Corporate Governance         Social and Environmental
                                        Implementation Report             Responsibility
Page 356
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      1.    FCT FFM Limited                                                    1.      FCT FFM Limited
      2.    De Shaw Oculus International Inc                                   2.      De Shaw Oculus International Inc
      3.    Abraham Capital Limited                                            3.      Abraham Capital Limited
      4.    PT Sinarmas Sekuritas                                              4.      PT Sinarmas Sekuritas
      5.    Amsterdam Trade Bank N.V.                                          5.      Amsterdam Trade Bank N.V.
      6.    ICE 1: EM CLO Ltd.                                                 6.      ICE 1: EM CLO Ltd.
      7.    JP Morgan Chase Retirement Plan                                    7.      JP Morgan Chase Retirement Plan
      8.    ICE Focus EM Distressed Master Fund                                8.      ICE Focus EM Distressed Master Fund
            Designated Activity Company                                                Designated Activity Company
      9.    ICE Global Credit (DCAM) Master Fund                               9.      ICE Global Credit (DCAM) Master Fund
            Designated Activity Company                                                Designated Activity Company
      10. ICE Global Credit Alpha Master Fund                                  10. ICE Global Credit Alpha Master Fund
          Designated Activity Company                                              Designated Activity Company
      11.   ICE Oryx Alpha Master Fund                                         11.     ICE Oryx Alpha Master Fund
            Designated Company                                                         Designated Company
      12. Pioneer Diversified High Income Trust                                12. Pioneer Diversified High Income Trust
      13. Pioneer Global High Yield Fund                                       13. Pioneer Global High Yield Fund
      14. Pioneer High Income Trust                                            14. Pioneer High Income Trust
      15. Pioneer Strategic Income Fund                                        15. Pioneer Strategic Income Fund
      16. Stone Harbor Investment Funds PLC, Stone                             16. Stone Harbor Investment Funds PLC, Stone
          Harbor Emerging Markets Corporate Fund                                   Harbor Emerging Markets Corporate Fund
      17. Stone Harbor Emerging Markets Debt Fund                              17. Stone Harbor Emerging Markets Debt Fund
      18. Stone Harbor Investment Emerging                                     18. Stone Harbor Investment Emerging
          Markets Income Fund                                                      Markets Income Fund
      19. Stone Harbor Investment Funds PLC - Stone                            19. Stone Harbor Investment Funds PLC - Stone
          Harbor Emerging Markets Debt Fund                                        Harbor Emerging Markets Debt Fund

      Penambahan saham ini dilakukan Perseroan dalam                           This addition of shares was carried out by the
      rangka restrukturisasi utang Perseroan kepada para                       Company to restructure the Company’s debt to its
      krediturnya. Sebelum pelaksanaan PMTHMETD modal                          creditors. Before the execution of capital increase
      disetor dan ditempatkan Perseroan adalah sebesar                         with NPR the Company issued and fully paid
      21.160.865.261 saham dan setelah pelaksanaan                             capital was as much as 21,160,865,261 shares and
      PMTHMETD menjadi sebesar 22.084.484.209 saham.                           after the execution of capital increase with NPR
                                                                               its total increased to 22,084,484,209 shares.
      PENAMBAHAN MODAL TANPA HAK
      MEMESAN EFEK TERLEBIH DAHULU                                             CAPITAL INCREASE WITH NON
      TAHAP KEEMPAT KONVERSI KEDUA                                             PREEMPTIVE RIGHTS (“NPR”) FOURTH
                                                                               STAGE CONVERSION TWO
      Sehubungan dengan hasil keputusan RUPSLB tanggal
      21 November 2018, pada tanggal 29 November                               In accordance with resolution of EGMS held on
      2023 PT Bakrie & Brothers Tbk telah melaksanakan                         November 21, 2018, on November 29, 2023 PT
      penambahan jumlah modal disetor dan ditempatkan                          Bakrie & Brothers Tbk has executed increase of
      dengan mengeluarkan saham biasa seri E sejumlah                          issued and fully paid capital by issuing ordinary
      99.527.840.300 saham dengan nilai nominal Rp64 per                       shares E series totaling at 99,527,840,300 shares
      saham melalui mekanisme PMTHMETD. Pihak yang                             with par value of Rp64 per share through capital
      mengambil saham adalah Levoca Enterprise Ltd, Port                       increase with NPR. The parties that absorbed the
      Fraser International Ltd, dan PT Prima Elok Makmur.                      shares were Levoca Enterprise Ltd, Port Fraser
                                                                               International Ltd, dan PT Prima Elok Makmur.
      Penambahan saham ini dilakukan Perseroan
      dalam rangka restrukturisasi utang Perseroan                             This addition of shares was carried out by the
      kepada para krediturnya. Sebelum pelaksanaan                             Company to restructure the Company’s debt
      PMTHMETD, jumlah saham yang disetor                                      to its creditors. Before the execution of capital
      dan ditempatkan Perseroan adalah sebesar                                 increase with NPR the Company issued and fully



354
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 357
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




22.084.484.209 saham dan setelah pelaksanaan                                   paid capital was as much as 22,084,484,209
PMTHMETD menjadi sebesar 121.612.324.509                                       shares and after the execution of capital increase
saham dengan nilai nominal Rp 64 per saham.                                    with NPR its total increased to 121,612,324,509
                                                                               shares with par value of Rp64 per share.
PENAMBAHAN MODAL TANPA HAK
MEMESAN EFEK TERLEBIH DAHULU                                                   CAPITAL INCREASE WITH NON
TAHAP KEEMPAT KONVERSI KETIGA                                                  PREEMPTIVE RIGHTS (“NPR”) FOURTH
Sehubungan dengan hasil keputusan RUPSLB                                       STAGE CONVERSION THREE
tanggal 21 November 2018, pada tanggal 8                                       In accordance with resolution of EGMS held on
Desember 2023 PT Bakrie & Brothers Tbk telah                                   November 21, 2018, on December 8, 2023 PT
melaksanakan penambahan jumlah modal disetor                                   Bakrie & Brothers Tbk has executed increase of
dan ditempatkan dengan mengeluarkan saham                                      issued and fully paid capital by issuing ordinary
biasa seri E sejumlah 38.445.133.000 saham                                     shares E series totaling at 38,445,133,000 shares
dengan nilai nominal Rp64 per saham melalui                                    with par value of Rp64 per share through capital
mekanisme PMTHMETD. Pihak yang mengambil                                       increase with NPR. The parties that absorbed
saham adalah Fountain City Investment Ltd.                                     the shares were Fountain City Investment Ltd.

Penambahan saham ini dilakukan Perseroan                                       This addition of shares was carried out by the
dalam rangka restrukturisasi utang Perseroan                                   Company to restructure the Company’s debt
kepada para krediturnya. Sebelum pelaksanaan                                   to its creditors. Before the execution of capital
PMTHMETD, jumlah saham yang disetor                                            increase with NPR the Company issued and fully
dan ditempatkan Perseroan adalah sebesar                                       paid capital was as much as 121,612,324,509
121.612.324.509 saham dan setelah pelaksanaan                                  shares and after the execution of capital increase
PMTHMETD menjadi sebesar 160.057.457.509                                       with NPR its total increased to 160,057,457,509
saham dengan nilai nominal Rp 64 per saham.                                    shares with par value of Rp64 per share.

PERUBAHAN STRUKTUR PERMODALAN                                                  CHANGES IN CAPITAL STRUCTURE
DALAM RANGKA PENURUNAN MODAL                                                   IN THE CONTEXT OF DECREASING
DASAR, MODAL DITEMPATKAN DAN                                                   THE AUTHORIZED CAPITAL, ISSUED
DISETOR PERSEROAN SEBAGAI                                                      AND PAID-UP CAPITAL OF THE
KONSEKUENSI PELAKSANAAN                                                        COMPANY AS A CONSEQUENCE
KUASI REORGANISASI                                                             OF THE IMPLEMENTATION OF
Para pemegang saham telah menyetujui pengurangan                               THE QUASI REORGANIZATION
modal dasar, modal ditempatkan dan disetor                                     The shareholders have approved the reduction of the
Perseroan sebagai konsekuensi pelaksanaan                                      authorized capital, issued and paid-up capital of the
Kuasi Reorganisasi Perseroan yang telah disetujui                              Company as a consequence of the implementation
pelaksanaanya dalam Rapat Pemegang Saham Luar                                  of the Company’s Quasi Reorganization which
Biasa (RUPSLB) yang diselenggarakan pada hari                                  was approved at the Extraordinary Meeting of
Jumat, tanggal 21 Juni 2024, sebagaimana dinyatakan                            Shareholders (EGMS) held on Friday, June 21, 2024,
dalam Akta Pernyataan Keputusan Rapat PT Bakrie                                as stated in the Deed of Meeting Resolution of PT
& Brothers Tbk No.23 tertanggal 5 Juli 2024.                                   Bakrie & Brothers Tbk No.23 dated July 5, 2024.

Penurunan modal dasar, ditempatkan dan disetor                                 The decrease in the authorized, issued and
Perseroan dilakukan dengan cara menurunkan                                     paid-up capital of the Company was carried
nilai nominal saham secara proporsional dan                                    out by reducing the nominal value of shares
pembulatan desimal kebawah dari masing-masing                                  proportionally and rounding down decimals from
seri saham Perseroan yakni sebagai berikut:                                    each series of shares of the Company as follows:




                                                                                                                                              355
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 358
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      1.   Saham Seri A dari semula Rp28.500 per                               1.      Series A shares from Rp28,500 per
           saham menjadi Rp5.687 per saham;                                            share to Rp5,687 per share;
      2.   Saham Seri B dari semula Rp3.990 per                                2.      Series B shares from Rp3,990 per
           saham menjadi Rp796 per saham;                                              share to Rp796 per share;
      3.   Saham Seri C dari semula Rp1.140 per                                3.      Series C shares from Rp 1,140 per
           saham menjadi Rp227 per saham;                                              share to Rp 227 per share;
      4.   Saham Seri D dari semula Rp500 per                                  4.      Series D shares from Rp500 per
           saham menjadi Rp99 per saham;                                               share to Rp99 per share;
      5.   Saham Seri E dari semula Rp64 per                                   5.      Series E shares from Rp64 per
           saham menjadi Rp12 per saham;                                               share to Rp12 per share;

      Dengan adanya penurunan modal dasar, ditempatkan                         With the decrease in the authorized, issued and
      dan modal disetor Perseroan sebagaimana                                  paid-up capital of the Company as referred to above,
      dimaksud di atas, maka struktur permodalan                               the Company’s capital structure will be as follows:
      Perseroan akan menjadi sebagai berikut:


                                                 NILAI
                                                NOMINAL                                                  JUMLAH NILAI NOMINAL
            SUSUNAN PERMODALAN                                       JUMLAH SAHAM                                                                     %
                                                 NOMINAL                                                      TOTAL NOMINAL VALUE
                CAPITAL STRUCTURE                                    NUMBER OF SHARES
                                                  VALUE                                                               (RP)
                                                   (RP)

       MODAL DASAR | BASIC CAPITAL

       Saham Seri A | Series A Shares                  5.687                        77.500.800                       440.747.049.600                      0,03

       Saham Seri B | Series B Shares                     796                    368.128.800                         293.030.524.800                       0,13

       Saham Seri C | Series C Shares                     227                 8.984.667.760                         2.039.519.581.520                     3,06

       Saham Seri D | Series D Shares                       99              51.285.282.796                         5.077.242.996.804                      17,46

       Saham Seri E | Series E Shares                        12          233.000.000.000                           2.796.000.000.000                      79,33

       Jumlah Modal Dasar| Total Basic Capital                             293.715.580.156                         10.646.540.152.724                 100,00



       MODAL DITEMPATKAN DAN DISETOR PENUH | ISSUED AND FULLY PAID CAPITAL

       Saham Seri A | Series A Shares                  5.687                        19.375.200                        110.186.762.400                      0,01

       Saham Seri B | Series B Shares                     796                    368.128.800                         293.030.524.800                      0,23

       Saham Seri C | Series C Shares                     227                 8.984.667.760                         2.039.519.581.520                      5,61

       Saham Seri D | Series D Shares                       99                4.056.378.449                           401.581.466.451                      2,53

       Saham Seri E | Series E Shares                        12           146.628.907.300                           1.759.546.887.600                     91,61
       Jumlah Modal Ditempatkan dan Disetor
                                                                           160.057.457.509                          4.603.865.222.771                 100.00
       Penuh | Total Issued and Fully Paid Capital



      Informasi lebih lengkap mengenai pelaksanaan                             Further information regarding the implementation
      Kuasi Reorganisasi disajikan pada bagian                                 of the Quasi Reorganization is presented
      selanjutnya dalam sub bab ini.                                           in the next part of this sub-chapter.




356
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 359
                                                                                                           FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PENAMBAHAN MODAL TANPA HAK                                                    CAPITAL INCREASE WITH
MEMESAN EFEK TERLEBIH DAHULU                                                  NON PREEMPTIVE RIGHTS
(“PMTHMETD”) TAHAP KELIMA                                                     (“NPR”) FIFTH STAGE
Upaya Perseroan untuk merestrukturisasi utang                                 The Company’s effort to restructure its
Perseroan masih dilanjutkan selama tahun 2024.                                debt continues throughout 2024.

Rapat Umum Pemegang Saham Luar Biasa PT Bakrie                                Extraordinary General Meeting of Shareholders of
& Brothers Tbk (“Perseroan”) yang diadakan pada 28                            PT Bakrie & Brothers Tbk (“The Company”) held
November 2024 (“RUPSLB”) menyetujui Penambahan                                on November 28, 2024 (“EGMS”) has approved
Modal Tanpa Hak Memesan Efek Terlebih Dahulu                                  Capital Increase with Non Preemptive Rights
(“PMTHMETD”) sesuai dengan Peraturan OJK No.32/                               (“NPR”) with adherence to OJK Rule No.32/
POJK.04/2015, melalui penerbitan 13.359.375.000                               POJK.04/2015 through issuance of 13,359,375,000
(tiga belas miliar tiga ratus lima puluh sembilan juta                        (thirteen billion three hundred fifty nine million
tiga ratus tujuh puluh lima ribu) saham biasa seri E                          three hundred seventy five thousand) Series E
dengan nilai nominal Rp 12 per saham (“Saham Baru”)                           ordinary shares with a nominal value of IDR12
atau sebesar 7,70% (tujuh koma tujuh nol persen)                              (twelve Rupiah) per share (“New Shares”) or 7.70%
dari modal ditempatkan dan disetor penuh dalam                                (seven point seven zero percent) of the Company’s
Perseroan setelah dilakukannya PMTHMETD.                                      issued and paid-up capital after the NPR.

Sebelum pelaksanaan RUPSLB, Perseroan telah                                   Before conducting the EGMS, the Company
mengungkapkan rencana PMTHMETD dengan                                         has disclosed its plan to carry out capital
menerbitkan Informasi Kepada Pemegang Saham                                   increase with Non Preemptive Rights by
(IKPS) pada 22 Oktober 2024, dan kemudian                                     publishing Information to Shareholders (IKPS)
menerbitkan Perubahan Informasi Kepada                                        on October 22, 2024, and then publishing
Pemegang Saham pada 25 November 2024.                                         Amendment of IKPS on November 25, 2024.

Seluruh Saham Baru tersebut akan diambil bagian                               All of the New Shares will be subscribed by
oleh Eurofa Capital Investment Inc. (“ECII”) dan                              Eurofa Capital Investment Inc. (“ECII”) and
Silvery Moon Investment Ltd. (“SMIL”), yang bukan                             Silvery Moon Investment Ltd. (“SMIL”), which
merupakan pihak terafiliasi dari Perseroan.                                   are not affiliate parties of the Company.

Penambahan saham ini dilakukan Perseroan                                      The addition of shares was carried out
dalam rangka penyelesaian utang                                               by the Company in order to settle the
Perseroan kepada ECII dan SMIL.                                               Company’s debt to ECII and SMIL.

PMTHMETD akan dilakukan dengan harga                                          NPR will be implemented at the exercise price of
pelaksanaan Rp64 (enam puluh empat Rupiah)                                    IDR64 (sixty four Rupiah) per share. The determination
per saham. Penentuan harga pelaksanaan                                        of the exercise price of PMTHMETD is in accordance
PMTHMETD tersebut sesuai dengan ketentuan                                     with the provisions of V.1.3. Appendix II Decree of
V.1.3 Lampiran II Surat Keputusan Direksi PT Bursa                            Board of Directors of Indonesia Stock Exchange
Efek Indonesia Nomor Kep-00101/BEI/12-2021                                    Number Kep-00101/BEI/12-2021 on the Amendment of
perihal Perubahan Peraturan Nomor I-A tentang                                 the Rule Number I-A on Listing of Shares and Non-
Pencatatan Saham dan Efek Bersifat Ekuitas Selain                             Share Equity Securities Issued by a Listed Company.
Saham yang Diterbitkan oleh Perusahaan Tercatat.
                                                                              Before the execution of capital increase with
Sebelum pelaksanaan PMTHMETD, jumlah                                          NPR the Company issued and fully paid capital
saham yang disetor dan ditempatkan Perseroan                                  was as much as 160,057,457,509 shares and
adalah sebesar 160.057.457.509 saham dan                                      after the execution of capital increase with NPR
setelah pelaksanaan PMTHMETD menjadi                                          its total increased to 173,416,832,509 shares or
sebesar 173.416.832.509 saham atau sebesar                                    amounting to IDR4,764,177,722,771 (four trillion
Rp4.764.177.722.771 (empat triliun tujuh ratus                                seven hundred sixty four billion one hundred
enam puluh empat miliar seratus tujuh puluh                                   seventy seven million seven hundred twenty two
tujuh juta tujuh ratus dua puluh dua ribu                                     thousand seven hundred seventy one Rupiah).
tujuh ratus tujuh puluh satu Rupiah).




                                                                                                                                             357
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 360
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                           KUASI REORGANISASI
                                                    QUASI REORGANIZATION

              LATAR BELAKANG KUASI                                             QUASI REORGANIZATION
              REORGANISASI                                                     BACKGROUND
              PT Bakrie & Brothers Tbk (“Perseroan”)                           PT Bakrie & Brothers Tbk (the “Company”)
              telah mencapai kinerja keuangan yang                             has achieved positive financial performance
              positif selama tiga tahun kebelakang (2021-                      over the past three years (2021-2023). The
              2023). Peningkatan kinerja Perseroan                             Company’s performance improvement is
              yang didukung oleh pertumbuhan positif                           supported by positive growth in almost
              dihampir seluruh lini bisnis Perseroan.                          all of the Company’s business lines.

              Oleh karena kondisi tersebut, Perseroan                          Due to these conditions, the Company has
              memiliki inisiatif untuk mengimplementasikan                     taken the initiative to implement a quasi
              kuasi reorganisasi sesuai dengan ketentuan                       reorganization in accordance with the
              yang diatur dalam Peraturan Badan Pengawas                       provisions stipulated in the Capital Market
              Pasar Modal dan Lembaga Keuangan                                 and Financial Institutions Supervisory Agency
              (“Bapepam-LK”) No. IX.L.1, Lampiran Keputusan                    (“Bapepam-LK”) Regulation No. IX.L.1,
              Ketua Bapepam-LK No. Kep-718/BL/2012                             Attachment to the Decree of the Chairman of
              tentang Kuasi Reorganisasi (“Peraturan IX.L.1”).                 Bapepam-LK No. Kep-718/BL/2012 regarding
                                                                               Quasi Reorganization (“Regulation IX.L.1”).
              Dengan penerapan kuasi reorganisasi tersebut,
              diharapkan dapat merestrukturisasi struktur                      With the implementation of the quasi
              ekuitas Perseroan dan akan memberikan                            reorganization, it is expected to restructure
              nilai tambah kepada pemegang saham.                              the Company’s equity structure and will
                                                                               provide added value to shareholders.
              TUJUAN KUASI REORGANISASI
                                                                               PURPOSE OF QUASI
              Adapun tujuan dan manfaat dilaksanakannya
              Rencana Kuasi Reorganisasi oleh
                                                                               REORGANIZATION
              Perseroan adalah sebagai berikut:                                The objectives and benefits of
                                                                               implementing the Quasi Reorganization
              1.   Perseroan dapat memulai awal yang                           Plan by the Company are as follows:
                   baru (fresh start) dengan neraca
                   keuangan yang menunjukan saldo laba                         1.      The Company can start fresh with a balance
                   tanpa dibebani defisit masa lampau;                                 sheet that shows the balance of profits
              2.   Memperbaiki struktur ekuitas Perseroan                              without being burdened by past deficits;
                   dengan mengeliminasi akumulasi rugi                         2.      Improve the Company’s equity
                   (defisit) dengan menggunakan komponen                               structure by eliminating accumulated
                   ekuitas lain seperti agio saham, selisih                            losses (deficits) by using other equity
                   transaksi dengan pihak nonpengendali,                               components such as paid-in capital
                   dan penurunan modal saham;                                          in excess of par values, differences in
              3.   Dengan kondisi neraca keuangan                                      transactions with non-controlling parties,
                   yang menunjukan nilai sekarang                                      and decreases in share capital;
                   tanpa dibebani defisit masa lampau,                         3.      With the condition of the balance sheet
                   Perseroan diharapkan akan lebih mudah                               that shows the present value without
                   memperoleh pendanaan, jika diperlukan,                              being burdened by past deficits, the
                   dalam rangka pengembangan usaha;                                    Company is expected to more easily
                                                                                       obtain funding, if needed, in the
                                                                                       context of business development;




358
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 361
                                                                                                                 FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        4.     Dengan tidak adanya saldo defisit, maka                           4.     In the absence of a deficit balance, it
               akan dapat memberikan dampak positif                                     will be able to have a positive impact
               bagi para pemegang saham karena                                          on shareholders because the Company
               Perseroan dapat membagi dividen sesuai                                   can distribute dividends in accordance
               dengan peraturan yang berlaku, termasuk                                  with applicable regulations, including
               Undang-Undang No.40 Tahun 2007                                           the Law No.40 of 2007 concerning
               tentang Perseroan Terbatas (UUPT);                                       Limited Liability Companies (UUPT);
        5.     Meningkatkan minat dan daya tarik investor                        5.     Increase investor interest and
               untuk memiliki saham Perseroan sehingga                                  attractiveness to own the Company’s
               diharapkan juga akan meningkatkan                                        shares so that it is also expected
               likuiditas perdagangan saham Perseroan.                                  to increase the liquidity of trading
                                                                                        the Company’s shares.



        LANGKAH-LANGKAH                                                          STEPS OF QUASI REORGANIZATION
        KUASI REORGANISASI                                                       1.     Fulfillment of financial requirements
        1.     Pemenuhan persyaratan keuangan                                           for quasi reorganization
               untuk kuasi reorganisasi                                                  »   Materiality of negative
                »      Materialitas dari saldo laba negatif.                                 retained earnings.
                »      Prospek yang baik melalui laba                                    »   Good prospects through
                       usaha dan laba bersih selama                                          operating profit and net profit
                       tiga tahun berturut-turut.                                            for three consecutive years.
        2.     Melakukan prosedur kuasi reorganisasi                             2.     Perform quasi reorganization procedures
               melalui eliminasi saldo laba negatif                                     through elimination of negative retained
               (defisit) sesuai ketentuan.                                              earnings (deficit) as required.
        3.     Melakukan keterbukaan informasi                                   3.     Conduct information disclosure
               kepada OJK pemegang saham                                                to OJK of the Company’s
               Perseroan dan publik.                                                    shareholders and the public.
        4.     Penyelenggaraan RUPS Luar Biasa                                   4.     Holding an Extraordinary GMS on
               pada 21 Juni 2024 untuk persetujuan                                      June 21, 2024 for shareholder approval
               pemegang saham terkait pelaksanaan                                       regarding the implementation of quasi
               kuasi reorganisasi dan penurunan modal.                                  reorganization and capital reduction.



        HASIL PELAKSANAAN                                                        RESULTS OF QUASI
        KUASI REORGANISASI                                                       REORGANIZATION IMPLEMENTATION
        Perseroan telah melaksanakan Kuasi                                       The Company has implemented the Quasi
        Reorganisasi yang telah mendapatkan                                      Reorganization which has been approved by
        persetujuan dari pemegang saham Perseroan                                the shareholders of the Company through
        melalui Rapat Umum Pemegang Saham Luar                                   the Extraordinary General Meeting of
        Biasa yang diselenggarakan pada tanggal                                  Shareholders held on June 21, 2024 based
        21 Juni 2024 berdasarkan Akta Pernyataan                                 on the Deed of the Company’s Meeting
        Keputusan Rapat Perseroan No. 23 tanggal 5                               Resolution No. 23 dated July 5, 2024, made
        Juli 2024, yang dibuat di hadapan Humberg                                before Humberg Lie, S.H., S.E., M.Kn., Notary
        Lie, S.H., S.E., M.Kn., Notaris di Jakarta Utara,                        in North Jakarta, which has been approved
        yang telah mendapatkan persetujuan dari                                  by the Minister of Law and Human Rights of
        Menteri Hukum dan Hak Asasi Manusia                                      the Republic of Indonesia (“MOLHR”) based
        Republik Indonesia (“Menkumham”)                                         on Decree No. AHU-0052501.AH.01. .02.Year
                                                                                 2024 dated August 22, 2024 and has been




                                                                                                                                                359
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 362
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




             berdasarkan Surat Keputusan No. AHU-                              notified to and accepted by the MOLHR based
             0052501.AH.01.02.Tahun 2024 tanggal 22                            on Letter of Acceptance of Notification of
             Agustus 2024 dan telah diberitahukan kepada                       Amendment of Articles of Association No. AHU-
             dan diterima oleh Menkumham berdasarkan                           AH.01.03-0184937 dated August 22, 2024, and
             Surat Penerimaan Pemberitahuan Perubahan                          announced in the State Gazette of the Republic
             Anggaran Dasar No. AHU-AH.01.03-0184937                           of Indonesia (BNRI) No. 90 dated November 8,
             tanggal 22 Agustus 2024, dan diumumkan                            2024 and Supplement to BNRI No. 035787.
             dalam Berita Negara Republik Indonesia
             (BNRI) No. 90 tanggal 8 November 2024                             With the effectiveness of the Quasi
             dan Tambahan BNRI No. 035787.                                     Reorganization, the Company managed to
                                                                               improve its financial position significantly,
             Dengan efektifnya Kuasi Reorganisasi tersebut,                    which can be seen in the Company’s financial
             maka Perseroan berhasil memperbaiki posisi                        position as of September 30, 2024, an increase
             keuangan secara signifikan yang dapat                             in the current ratio from 99.68% to 183.03% and
             dilihat pada posisi keuangan Perseroan per                        the ratio of assets to liabilities increased from
             30 September 2024 terjadi kenaikan rasio                          159.91% to 257.13% (two hundred fifty-seven
             lancar dari 99,68% naik menjadi 183,03%                           point one three percent). Meanwhile, the ratio
             dan rasio aset terhadap liabilitas meningkat                      of liabilities to equity experienced a significant
             dari 159,91% menjadi 257,13% (dua ratus                           improvement from 1.67 times to 0.64 times.
             lima puluh tujuh koma satu tiga persen).                          With the success of the Quasi Reorganization,
             Sedangkan rasio liabilitas terhadap ekuitas                       the Company has also successfully recorded
             mengalami perbaikan signifikan dari 1,67 kali                     retained earnings of Rp636.3 billion from
             menjadi 0,64 kali. Dengan keberhasilan Kuasi                      the previous deficit of Rp3.5 trillion.
             Reorganisasi, Perseroan juga telah berhasil
             mencatatkan laba ditahan sebesar Rp636,3
             miliar dari sebelumnya defisit Rp3,5 triliun.




360
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 363
                                                                                                                 FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       POSISI KEUANGAN PERSEROAN SETEL AH EFEK TI F KUA SI REORGAN ISA SI
       FINANCIAL POSITION OF THE COMPANY AFTER EFFECTIVE QUASI REORGANIZATION

                                                                                                              (dalam juta Rupiah) | (in million Rupiah)

                                                         PER                                PER
                    KETERANGAN                                                                                        PERUBAHAN
                                                  30 SEPTEMBER 2024                  31 DESEMBER 2023                                          %
                      DESCRIPTION                                                                                         CHANGES
                                                  PER SEPTEMBER 30, 2024             PER DECEMBER 31, 2023

        ASET | ASSET
        Total Aset Lancar
                                                               3.899.292                          3.943.916                  (44.624)              -1%
        Total Current Assets
        Total Aset Tidak Lancar
                                                                 3.184.210                        3.157.690                   26.520               1%
        Total Non-Current Assets
        Total Aset | Total Asset                               7.083.502                         7.101.606



        LIABILITAS | LIABILITIES
        Total Liabilitas Jangka Pendek
                                                                2.130.440                        3.956.596                 (1.826.156)         -46%
        Total Current Liabilities
        Total Liabilitas Jangka Panjang
                                                                  624.416                          484.347                   140.069             29%
        Total Non-Current Liabilities
        Total Aset | Total Asset                               2.754.856                        4.440.943



        EKUITAS | EQUITY
        Modal ditempatkan
        dan disetor penuh                                      4.603.865                        23.675.988                (19.072.123           -81%
        Issued and fully paid capital
        Tambahan modal disetor
                                                              (2.445.446)                       (2.504.322)                   58.876               2%
        Additional paid-in capital
        Cadangan modal lainnya
                                                                  865.651                          538.536                    327.115             61%
        Other equity components
        Saldo Laba / (Defisit)
                                                                  636.273                      (19.532.286)               20.168.559           103%
        Retained Earnings / (Deficit)
        Kepentingan non pengendali
                                                                 668.303                            482.747                  185.556             38%
        Non-controlling interests
        Total Ekuitas | Total Equity                           4.328.646                        2.660.663
        Total Liabilitas dan Ekuitas |
                                                               7.083.502                         7.101.606
        Total Liabilities and Equity


                                                         PER                                PER
                RASIO KEUANGAN                                                                                        PERUBAHAN
                                                  30 SEPTEMBER 2024                  31 DESEMBER 2023                                          %
                  FINANCIAL RATIOS                                                                                        CHANGES
                                                  PER SEPTEMBER 30, 2024             PER DECEMBER 31, 2023

        Total Aset Lancar / Total
        Liabilitas Jangka Pendek (%)
                                                                  183,03%                           99,68%                       83%             84%
        Total Current Assets / Total
        Current Liabilities (%)
        Total Aset / Total Liabilitas (%)
                                                                  257,13%                           159,91%                       97%             61%
        Total Assets / Total Liabilities (%)
        Total Liabilitas / Ekuitas (X)
                                                                    0,64 X                             1,67 X                 -1,03 X          -62%
        Total Liabilities / Equity (X)




                                                                                                                                                          361
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan           Tanggung Jawab Sosial         Informasi Tambahan                Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan            dan Lingkungan            Additional Information              Financial Report
                                     Corporate Governance          Social and Environmental
                                     Implementation Report              Responsibility
Page 364
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                 AKSI KORPORASI: AKUISISI CCT
                                          CORPORATE ACTION: CCT ACQUISITION




             Perseroan melalui anak usahanya yaitu PT                          The Company, through its subsidiary PT
             Bakrie Toll Indonesia (BTI) telah menyelesaikan                   Bakrie Toll Indonesia (BTI), has completed the
             pengambilalihan 90% PT Cimanggis Cibitung                         acquisition of 90% of PT Cimanggis Cibitung
             Tollways (CCT). Penandatanganan Akta                              Tollways (CCT). The signing of the Deed
             Pengambilalihan Saham Dalam PT Cimanggis                          of Acquisition of Shares in PT Cimanggis
             Cibitung Tollways No.145 tanggal 28 November                      Cibitung Tollways No. 145 dated November
             2025 antara pihak PT Bakrie Toll Indonesia                        28, 2025 between PT Bakrie Toll Indonesia
             dengan PT Sarana Multi Infrastruktur (Persero)                    and PT Sarana Multi Infrastruktur (Persero)
             (SMI) dan penandatanganan Akta Jual Beli                          (SMI) and the signing of the Share Sale and
             Saham No.147 tanggal 28 November 2025                             Purchase Deed No. 147 dated November
             antara PT Bakrie Toll Indonesia dengan PT                         28, 2025 between PT Bakrie Toll Indonesia
             Waskita Toll Road (WTR) yang dilakukan di                         and PT Waskita Toll Road (WTR) took place
             Jakarta pada tanggal 28 November 2025.                            in Jakarta on November 28, 2025.

             Adapun transaksi ini dilakukan dengan                             This transaction was carried out using
             menggunakan fasilitas pinjaman dari Hartman                       loan facilities from Hartman International
             International Ltd, PT Bank Mayapada                               Ltd, PT Bank Mayapada Internasional
             Internasional Tbk, dan PT Bank Nationalnobu                       Tbk, and PT Bank Nationalnobu Tbk
             Tbk dengan total sejumlah Rp 5,44 triliun.                        with a total amount of Rp 5.44 trillion.

             LATAR BELAKANG TRANSAKSI                                          TRANSACTION BACKGROUND
             Transaksi ini dilakukan sehubungan                                This transaction was carried out in
             dengan adanya peluang strategis bagi                              connection with a strategic opportunity
             Perseroan untuk mengakuisisi seluruh                              for the Company to acquire all CCT shares
             kepemilikan saham CCT yang dimiliki                               owned by SMI (55%) and WTR (35%).
             oleh SMI sebesar 55% dan WTR 35%.
                                                                               As is known, the Company previously
             Seperti diketahui, sebelumnya Perseroan                           owned 10% of CCT shares, either directly or
             telah memiliki 10% saham di CCT baik secara                       through BTI. Therefore, with the divestment




362
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 365
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        langsung ataupun melalui BTI. Sehingga,                               of CCT shares by SMI and WTR, the
        dengan adanya divestasi dari SMI dan                                  Company considers this acquisition to
        WTR atas saham CCT, Perseroan menilai                                 be an opportunity and the right moment
        akusisi ini merupakan kesempatan dan                                  to consolidate full ownership of CCT.
        momentum tepat untuk mengkonsolidasikan
        kepemilikan penuh atas CCT.                                           PURPOSE OF TRANSACTION
                                                                              The main consideration for this transaction
        TUJUAN TRANSAKSI
                                                                              is to strengthen the Company’s Business
        Pertimbangan utama dilakukannya transaksi                             Group’s position in the national infrastructure
        ini adalah untuk memperkuat posisi Grup                               sector, in line with the Company’s long-
        Usaha Perseroan dalam sektor infrastruktur                            term business strategy that focuses on
        nasional, sejalan dengan strategi bisnis jangka                       infrastructure and manufacturing development.
        panjang Perseroan yang berfokus pada
        pengembangan infrastruktur dan manufaktur.                            The Company is expected to optimize
                                                                              business synergies, improve operational and
        Perseroan diharapkan dapat mengoptimalkan                             strategic control over the toll road assets, and
        sinergi usaha, meningkatkan kontrol                                   encourage sustainable and significant revenue
        operasional dan strategis atas aset jalan                             contributions to the future consolidated
        tol tersebut, serta mendorong kontribusi                              performance of the Company’s Business Group.
        pendapatan yang berkelanjutan dan
        signifikan terhadap kinerja konsolidasian                             ABOUT CCT
        Grup Usaha Perseroan ke depan.
                                                                              PT Cimanggis Cibitung Tollways (CCT) is
                                                                              a Toll Road Business Entity that manages
        TENTANG CCT
                                                                              the 26.184 km Cimanggis-Cibitung
        PT Cimanggis Cibitung Tollways (CCT)                                  section with a 45-year concession period
        merupakan Badan Usaha Jalan Tol yang                                  that will end on August 10, 2061.
        mengelola Ruas Cimanggis-Cibitung
        sepanjang 26,184 km dengan masa                                       The Cimanggis-Cibitung Toll Road section is
        konsesi selama 45 tahun yang akan                                     highly strategic, as it serves as an alternative
        berakhir pada tanggal 10 Agustus 2061.                                route to alleviate congestion on other toll
                                                                              roads, particularly the Jakarta-Cikampek Toll
        Ruas Jalan Tol Cimanggis-Cibitung ini sangat                          Road, and plays a crucial role in enhancing
        strategis, karena merupakan jalur alternatif                          transportation connectivity and efficiency,
        untuk mengurai kemacetan di ruas tol                                  as well as fostering industrial and economic
        lain, terutama Tol Jakarta-Cikampek, serta                            growth in the Jabodetabek region.
        menjadi bagian penting dalam meningkatkan
        konektivitas dan efisiensi transportasi,                              The Cimanggis-Cibitung Toll Road consists
        serta pertumbuhan kawasan industri                                    of two sections. Section 1, the Cimanggis–
        dan ekonomi di sekitar Jabodetabek.                                   Jatikarya segment, spans 2.75 km and has been
                                                                              operational since October 26, 2020. Section
        Jalan Tol Cimanggis-Cibitung terdiri dari dua                         2, the Jatikarya–Cibitung segment, spanning
        seksi. Seksi 1, segmen Cimanggis–Jatikarya                            23.43 km, consists of Section 2A, the Jatikarya–
        sepanjang 2,75 km, beroperasi sejak 26                                Cikeas segment, spanning 3.78 km, which has
        Oktober 2020. Seksi 2, segmen Jatikarya–                              been operational since June 16, 2023, and
        Cibitung sepanjang 23,43 km, yang terdiri                             Section 2B, the Cikeas –Cibitung segment
        dari Seksi 2A segmen Jatikarya–Cikeas                                 spanning 19.657 km, has been operational
        sepanjang 3,78 km, beroperasi sejak 16                                since its inauguration on July 9, 2024.
        Juni 2023, dan Seksi 2B segmen Cikeas–
        Cibitung sepanjang 19,657 km, beroperasi
        sejak tanggal peresmian 9 Juli 2024.




                                                                                                                                             363
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 366
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENERAPAN PEDOMAN TATA KELOLA
      PERUSAHAAN TERBUKA OJK
      ADAPTATION TO CORPORATE GOVERNANCE
      GUIDELINE OF PUBLIC COMPANY - OJK
      Berdasarkan Peraturan Jasa Keuangan (POJK)                               Based on the Financial Services Regulation
      Nomor 21/POJK.04/2015 tentang Penerapan                                  (POJK) Number 21/POJK.04/2015 concerning the
      Pedoman Tata Kelola Perusahaan Terbuka dan                               Implementation of the Guidelines for the Governance
      Surat Edaran Otoritas Jasa Keuangan (SEOJK)                              of Public Companies and the Circular Letter of the
      Nomor 32/SEOJK.04/2015 tentang Pedoman Tata                              Financial Services Authority (SEOJK) Number 32/
      Kelola Perusahaan Terbuka, dalam penerapan                               SEOJK.04/2015 concerning the Guidelines for
      5 (lima) aspek, 8 (delapan) prinsip tata kelola                          the Governance of the Public Companies, in the
      perusahaan yang baik serta 25 (dua puluh lima)                           implementation of 5 (five) aspects, 8 (eight) principles
      rekomendasi yang disampaikan oleh OJK. Perseroan                         of good corporate governance and 25 (twenty five)
      menerapkan aspek dan prinsip GCG berdasarkan                             recommendations submitted by OJK. The Company
      pendekatan “comply or explain” sebagai berikut:                          applies the aspects and principles of GCG based
                                                                               on the “comply or explain” approach as follows:


                                                                               PENERAPAN
                          PRINSIP & REKOMENDASI                                 ADAPTATION                                   KETERANGAN
       NO               PRINCIPLES & RECOMMENDATIONS                   PENUH        SEBAGIAN         BELUM                    DESCRIPTIONS
                                                                        FULL         PARTIAL        NOT YET

             HUBUNGAN PERUSAHAAN TERBUKA DENGAN PEMEGANG SAHAM
        A    DALAM MENJAMIN HAK-HAK PEMEGANG SAHAM
             RELATIONSHIP OF PUBLIC COMPANY WITH THE SHAREHOLDERS IN ENSURING THE SHAREHOLDERS’ RIGHTS

             Meningkatkan Nilai Penyelenggaraan Rapat Umum Pemegang Saham
        1.
             Improving the Value of General Meeting of Shareholders (GMS) Convention
                    Perusahaan Terbuka memiliki cara atau
                    prosedur teknis pengumpulan suara (voting)                                                     Telah diatur dalam Anggaran
                    baik secara terbuka maupun tertutup                                                            Dasar dan Corporate Governance
                    yang mengedepankan independensi,                                                               Manual Perusahaan.
              1.1
                    dan kepentingan pemegang saham.                      ✓                                         Has been stipulated in Company’s
                    Public Company has technical procedures                                                        Articles of Association and
                    for opened or closed voting that promote                                                       Corporate Governance Manual.
                    independency and shareholders’ interest.
                                                                                                                   Anindya N. Bakrie (Direktur
                                                                                                                   Utama / CEO) dan A.Ardiansyah
                                                                                                                   Bakrie (Wakil Direktur Utama /
                                                                                                                   Co-CEO) diwakili kehadirannya
                    Seluruh anggota Direksi dan anggota
                                                                                                                   oleh anggota Direksi lain pada
                    Dewan Komisaris Perusahaan Terbuka
                                                                                                                   RUPS Tahunan yang diadakan
                    hadir dalam RUPS Tahunan.
              1.2
                    All members of the Board of Directors                               ✓                          pada tanggal 30 Juni 2025.
                                                                                                                   Anindya N. Bakrie (President
                    and Board of Commissioners are
                                                                                                                   Director / CEO) and A.Ardiansyah
                    present at Annual GMS.
                                                                                                                   Bakrie (Vice President Director/
                                                                                                                   Co-CEO) was represented by
                                                                                                                   other members of Director in
                                                                                                                   the AGMS June 30, 2025.
                    Ringkasan risalah RUPS tersedia                                                                Akta Ringkasan Rapat No. 051 sudah
                    dalam Situs Web Perusahaan Terbuka                                                             tersedia di situs web Perusahaan
                    paling sedikit selama 1 (satu) tahun.                                                          sejak tanggal 2 Juli 2025.
              1.3
                    Summary of GMS Minutes is available                  ✓                                         Deed of Meeting Summary
                    on Public Company’s Website for                                                                No.051 is available on Company’s
                    no less than 1 (one) year.                                                                     website since July 2, 2025..




364
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 367
                                                                                                                 FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                PENERAPAN
                         PRINSIP & REKOMENDASI                                    ADAPTATION                              KETERANGAN
NO                     PRINCIPLES & RECOMMENDATIONS                    PENUH         SEBAGIAN    BELUM                    DESCRIPTIONS
                                                                        FULL          PARTIAL   NOT YET

        Meningkatkan Kualitas Komunikasi Perusahaan Terbuka dengan Pemegang Saham atau Investor
 2.
        Improving Communication Quality of Public Company with Shareholders or Investors
                                                                                                             Perusahaan telah memiliki dan
                                                                                                             menerapkan Kebijakan & Prosedur
                                                                                                             No. 015/BNBR/II/2010 tentang
                  Perusahaan Terbuka memiliki suatu
                                                                                                             Penyampaian Informasi Kepada
                  kebijakan komunikasi dengan
                                                                                                             Komunitas Pasar Modal.
          2.1     pemegang saham atau investor.                          ✓                                   The Company has stipulated and
                  Public Company has a communication
                                                                                                             applied Policy & Procedure No.
                  policy with shareholders or investors.
                                                                                                             015/BNBR/II/2010 concerning
                                                                                                             Information Disclosure to
                                                                                                             Capital Market Community
                                                                                                             Perusahaan telah mengunggah
                                                                                                             Kebijakan & Prosedur No. 015/
                  Perusahaan Terbuka mengungkapkan
                                                                                                             BNBR/II/2010 tentang Penyampaian
                  kebijakan komunikasi Perusahaan
                                                                                                             Informasi Kepada Komunitas Pasar
                  Terbuka dengan pemegang saham
                                                                                                             Modal pada situs web Perusahaan.
         2.2      atau investor dalam Situs Web.                         ✓                                   The Company has uploaded
                  Public Company discloses its
                                                                                                             Policy & Procedure No. 15/BNBR/
                  communication policy with shareholders
                                                                                                             II/2010 concerning Information
                  or investors on its Website.                                                               Disclosure to Capital Market
                                                                                                             Community to Company’s website.
        FUNGSI DAN PERAN DEWAN KOMISARIS
 B
        BOARD OF COMMISSIONERS’ FUNCTION AND ROLE

        Memperkuat Keanggotaan dan Komposisi Dewan Komisaris
 3.
        Strengthening the Membership and Composition of Board of Commissioners
                                                                                                             Penentuan jumlah anggota Dewan
                  Penentuan jumlah anggota Dewan
                                                                                                             Komisaris sudah sesuai dengan
                  Komisaris mempertimbangkan
                                                                                                             POJK No. 33/ POJK.04/2014.
                  kondisi Perusahaan Terbuka.
          3.1
                  Determination of number of Board of                    ✓                                   Determination of total members
                                                                                                             of Board of Commissioners
                  Commissioners’ member shall consider
                                                                                                             has complied with POJK
                  the condition of Public Company.
                                                                                                             No.33/POJK.04/2014.
                                                                                                             Penentuan keberagaman komposisi
                  Penentuan komposisi anggota
                                                                                                             anggota Dewan Komisaris telah
                  Dewan Komisaris memperhatikan
                                                                                                             diatur dalam Anggaran Dasar dan
                  keberagaman keahlian, pengetahuan,
                                                                                                             Board Manual Perusahaan.
                  dan pengalaman yang dibutuhkan.
         3.2
                  Determination of Composition of Board                  ✓                                   Determination of Board of
                                                                                                             Commissioners members’
                  of Commissioners’ member considers
                                                                                                             composition diversity has been
                  the variety of expertise, knowledge,
                                                                                                             stipulated in Company’s Articles of
                  and experiences required.
                                                                                                             Association and Board Manual.
        Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Dewan Komisaris
 4.
        Improving the Quality of Job and Responsibility Performance of Board of Commissioners
                                                                                                             Dewan Komisaris telah memiliki
                                                                                                             kebijakan penilaian sendiri (self-
                  Dewan Komisaris mempunyai kebijakan                                                        assessment) yang pelaksanaannya
                  penilaian sendiri (self-assessment) untuk                                                  dibantu oleh komite-komite di
                  menilai kinerja Dewan Komisaris.                                                           bawah Dewan Komisaris.
          4.1
                  Board of Commissioners has self-                       ✓                                   Board of Commissioners has
                  assessment policy to assess the                                                            enacted self-assessment
                  performance of Board of Commissioners.                                                     policy which implementation is
                                                                                                             supported by committees under
                                                                                                             Board of Commissioners.




                                                                                                                                                   365
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan           Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan              Additional Information         Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 368
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                               PENERAPAN
                          PRINSIP & REKOMENDASI                                  ADAPTATION                                  KETERANGAN
       NO               PRINCIPLES & RECOMMENDATIONS                   PENUH        SEBAGIAN         BELUM                    DESCRIPTIONS
                                                                        FULL         PARTIAL        NOT YET

                    Kebijakan penilaian sendiri (self-
                    assessment) untuk menilai kinerja                                                              Telah diungkapkan pada buku
                    Dewan Komisaris diungkapkan melalui                                                            Laporan Tahunan Terintegrasi
                    Laporan Tahunan Perusahaan Terbuka.                                                            2025 halaman ?xx?.
              4.2
                    Self-assessment policy to assess                     ✓                                         Has been disclosed in
                    the performance of Board of                                                                    2025 Integrated Annual
                    Commissioners is disclosed in Annual                                                           Report book page ?xx?.
                    Report of Public Company.
                    Dewan Komisaris mempunyai kebijakan
                    terkait pengunduran diri anggota
                    Dewan Komisaris apabila terlibat                                                               Telah diungkapkan dalam
                    dalam kejahatan keuangan.                                                                      Board Manual.
              4.3
                    Board of Commissioners has a policy with                            ✓                          Has been disclosed in
                    respect to the resignation of the member                                                       Board Manual.
                    of the Board of Commissioners if such
                    member involved in financial crime.
                                                                                                                   Perseroan sudah memberlakukan
                                                                                                                   Komite Nominasi dan Remunerasi
                                                                                                                   sesuai dengan POJK No. 34/
                    Dewan Komisaris atau Komite yang                                                               POJK.04/2014.
                    menjalankan fungsi Nominasi dan                                                                Komite Nominasi dan Remunerasi
                    Remunerasi menyusun kebijakan suksesi                                                          telah memformulasikan kebijakan
                    dalam proses Nominasi anggota Direksi.                                                         suksesi anggota Direksi.
              4.4   Board of Commissioners or Committee                                 ✓                          The Company has put Nomination
                    that conduct Nomination and                                                                    and Remuneration Committee
                    Remuneration function arrange                                                                  into effect according to POJK
                    succession policy in Nomination process                                                        No. 34/POJK.04/2014.
                    of Board of Directors member.                                                                  Nomination and Remuneration
                                                                                                                   Committee has formulated
                                                                                                                   succession policy for Board
                                                                                                                   of Directors member.
             FUNGSI DAN PERAN DIREKSI
        C
             BOARD OF DIRECTORS’ FUNCTION AND ROLE

             Memperkuat Keanggotaan dan Komposisi Direksi
        5.
             Strengthening the Membership and Composition of the Board of Directors
                    Penentuan jumlah anggota Direksi
                    mempertimbangkan kondisi                                                                       Penentuan jumlah anggota
                    Perusahaan Terbuka serta efektivitas                                                           Direksi sudah sesuai dengan
                    dalam pengambilan keputusan.                                                                   POJK No. 33/ POJK.04/2014.
              5.1
                    Determination of number of Board                     ✓                                         Determination of total members of
                    of Directors’ member considers the                                                             Board of Directors has complied
                    condition of Public Company and the                                                            with POJK No. 33/POJK.04/2014.
                    effectiveness of decision-making.
                                                                                                                   Penentuan keberagaman
                    Penentuan komposisi anggota
                                                                                                                   komposisi anggota Direksi telah
                    Direksi memperhatikan keberagaman
                                                                                                                   diatur dalam Anggaran Dasar
                    keahlian, pengetahuan dan
                                                                                                                   dan Board Manual Perusahaan
                    pengalaman yang dibutuhkan.
              5.2
                    Determination of composition of                      ✓                                         Determination of Board of
                                                                                                                   Directors members’ composition
                    Board of Directors’ member considers
                                                                                                                   diversity has been stipulated
                    the variety of expertise, knowledge,
                                                                                                                   in Company’s Articles of
                    and experiences required.
                                                                                                                   Association and Board Manual.




366
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 369
                                                                                                                 FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                PENERAPAN
                         PRINSIP & REKOMENDASI                                    ADAPTATION                              KETERANGAN
NO                     PRINCIPLES & RECOMMENDATIONS                    PENUH         SEBAGIAN    BELUM                    DESCRIPTIONS
                                                                        FULL          PARTIAL   NOT YET

                                                                                                             Perseroan telah memiliki Direktur
                  Anggota Direksi yang membawahi bidang                                                      yang juga menjabat sebagai Chief
                  akuntansi atau keuangan memiliki keahlian                                                  Financial Officer yang memiliki
                  dan/atau pengetahuan di bidang akuntansi.                                                  keahlian di bidang akuntansi.
         5.3
                  Member of Board of Directors who is                     ✓                                  The Company has instated a
                  liable for accounting or finance has                                                       Director who also holds the position
                  accounting expertise and/or knowledge.                                                     of Chief Financial Officer and has
                                                                                                             capabilities in accounting field.
         Meningkatkan Kualitas Pelaksanaan Tugas dan Tanggung Jawab Direksi
 6.
         Improving the Quality of Job and Responsibility Performance of Board of Directors
                                                                                                             Perusahaan telah memiliki dan
                                                                                                             menerapkan Kebijakan & Prosedur
                                                                                                             yang mengatur penilaian kinerja
                  Direksi mempunyai kebijakan                                                                karyawan yang tertuang dalam
                  penilaian sendiri (self-assessment)                                                        Kebijakan & Prosedur no.034/BNBR/
                  untuk menilai kinerja Direksi.                                                             XII/2012 tentang Evaluasi Jabatan.
          6.1
                  Board of Directors has self-                            ✓                                  The Company has stipulated and
                  assessment policy to assess                                                                applied Policy & Procedure which
                  performance of Board of Directors.                                                         regulates employees’ performance
                                                                                                             appraisal as described in Policy &
                                                                                                             Procedure No. 034/BNBR/XII/2012
                                                                                                             concerning Position Evaluation.
                  Kebijakan penilaian sendiri (self-
                  assessment) untuk menilai kinerja                                                          Telah diungkapkan pada buku
                  Direksi diungkapkan melalui Laporan                                                        Laporan Tahunan Terintegrasi
                  Tahunan Perusahaan Terbuka.                                                                2025 halaman ?xx?.
         6.2
                  Self-assessment policy to assess                        ✓                                  Has been disclosed in
                  the performance of Board of                                                                2025 Integrated Annual
                  Directors is disclosed in Annual                                                           Report book page ?xx?.
                  Report of Public Company.
                  Direksi mempunyai kebijakan terkait
                  pengunduran diri anggota Direksi apabila
                                                                                                             Telah diungkapkan dalam
                  terlibat dalam kejahatan keuangan.
                                                                                                             Board Manual.
         6.3      Board of Directors has a policy with                                      ✓                Has been disclosed in
                  respect to the resignation of the
                                                                                                             Board Manual.
                  member of the Board of Directors if such
                  member involved in financial crime.

         PARTISIPASI PEMANGKU KEPENTINGAN
 D
         PARTICIPATION OF STAKEHOLDERS

         Meningkatkan Aspek Tata Kelola Perusahaan melalui Partisipasi Pemangku Kepentingan
 7.
         Improving Corporate Governance Aspect through Participation of Stakeholders
                                                                                                             Perusahaan telah memiliki dan
                                                                                                             menerapkan Kebijakan & Prosedur
                  Perusahaan Terbuka memiliki kebijakan                                                      no. 254/BNBR/XII/2014 tentang
                  untuk mencegah terjadinya insider trading.                                                 Aktivitas Perdagangan Efek.
          7.1
                  Public Company has a policy                                               ✓                The Company has stipulated and
                  to prevent insider trading.                                                                applied Policy & Procedure No.
                                                                                                             254/BNBR/XII/2014 concerning
                                                                                                             Stock Trading Activity.




                                                                                                                                                    367
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan           Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan              Additional Information         Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 370
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                PENERAPAN
                           PRINSIP & REKOMENDASI                                 ADAPTATION                                   KETERANGAN
       NO                PRINCIPLES & RECOMMENDATIONS                   PENUH       SEBAGIAN          BELUM                    DESCRIPTIONS
                                                                         FULL        PARTIAL         NOT YET

                                                                                                                   Perusahaan telah memiliki
                                                                                                                   dan menerapkan Kebijakan
                                                                                                                   & Prosedur tentang:
                                                                                                                   • Pelaporan Penerimaan Gratifikasi
                     Perusahaan Terbuka memiliki kebijakan                                                         (No. 264/IA/BNBR/VII/2022).
                     anti korupsi dan anti fraud.                                                                  • Kebijakan Perilaku Bisnis Perusahaan.
              7.2
                     Public Company has anti-corruption                  ✓
                     and anti-fraud policy.                                                                        The Company has stipulated and
                                                                                                                   applied Policy & Procedure:
                                                                                                                   • Anti-Fraud and Report of Gratuities
                                                                                                                   Receiving (No.264/IA/BNBR/VII/2022).
                                                                                                                   • Business Conduct Policy.
                                                                                                                   Perusahaan telah memiliki dan
                     Perusahaan Terbuka memiliki kebijakan                                                         menerapkan Kebijakan & Prosedur
                     tentang seleksi dan peningkatan                                                               No. 076A/HC/BNBR/VII/2022
                     kemampuan pemasok atau vendor.                                                                tentang Pengadaan Barang dan Jasa
              7.3
                     Public Company has policies concerning                              ✓                         The Company has stipulated and
                     selection and capability improvement                                                          applied Policy & Procedure No.
                     of suppliers and vendors.                                                                     076A/HC/BNBR/VII/2022 concerning
                                                                                                                   Company Vendor Assessment.
                                                                                                                   Perusahaan telah memiliki
                                                                                                                   dan menerapkan Kebijakan &
                                                                                                                   Prosedur Penilaian Risiko terhadap
                                                                                                                   pinjaman yang akan dilakukan
                                                                                                                   Perusahaan, diatur dalam Kebijakan
                     Perusahaan Terbuka memiliki kebijakan
                                                                                                                   & Prosedur No.086/BNBR/
                     untuk pemenuhan hak-hak kreditur.
               7.4
                     Public Company has a policy concerning                              ✓                         IV/2015 tentang Fund Raising.
                                                                                                                   The Company has stipulated and
                     the fulfillment of creditor’s right.
                                                                                                                   applied Risk Valuation Policy &
                                                                                                                   Procedure towards loan undertaken
                                                                                                                   by Company, described in Policy
                                                                                                                   & Procedure No. 086/BNBR/
                                                                                                                   IV/2015 concerning Fund Raising.
                                                                                                                   Perusahaan telah memiliki dan
                                                                                                                   menerapkan Kebijakan & Prosedur
                     Perusahaan Terbuka memiliki                                                                   No.258/BNBR/III/2012 tentang
                     kebijakan sistem whistleblowing.                                                              Whistleblowing System.
              7.5
                     Public Company has a policy                         ✓                                         The Company has stipulated and
                     of whistleblowing system.                                                                     applied Policy & Procedure No.
                                                                                                                   258/BNBR/III/2012 concerning
                                                                                                                   Whistleblowing System.
                                                                                                                   Perusahaan telah memiliki kebijakan
                                                                                                                   pemberian insentif jangka panjang
                                                                                                                   dalam bentuk saham kepada
                                                                                                                   Direksi dan karyawan yang akan
                                                                                                                   dijalankan sesuai dengan ketentuan
                                                                                                                   Anggaran Dasar Perseroan dan
                     Perusahaan Terbuka memiliki kebijakan
                                                                                                                   ketentuan peraturan perundangan
                     pemberian insentif jangka panjang
                                                                                                                   di Pasar Modal Indonesia.
              7.6    kepada Direksi dan karyawan.                        ✓                                         The Company has formulated a
                     Public Company has long-term incentive
                                                                                                                   share-based long-term incentive
                     policy for Board of Directors and employees.
                                                                                                                   policy for Board of Directors
                                                                                                                   and employees which will be
                                                                                                                   carried out according to the
                                                                                                                   stipulations of Company’s Articles
                                                                                                                   of Associations and Indonesia’s
                                                                                                                   Capital Market regulations.




368
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 371
                                                                                                                   FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                  PENERAPAN
                          PRINSIP & REKOMENDASI                                     ADAPTATION                              KETERANGAN
 NO                     PRINCIPLES & RECOMMENDATIONS                     PENUH         SEBAGIAN    BELUM                    DESCRIPTIONS
                                                                          FULL          PARTIAL   NOT YET

         KETERBUKAAN INFORMASI
   E
         INFORMATION DISCLOSURE

         Meningkatkan Pelaksanaan Keterbukaan Informasi.
  8.
         Improving the Implementation of Information Disclosure
                                                                                                                Perseroan melakukan Keterbukaan
                                                                                                                Informasi melalui situs Perseroan,
                                                                                                                situs IDX, situs OJK (tidak
                                                                                                                diterbitkan untuk umum), dan Surat
                                                                                                                Kabar berperedaran nasional
                   Perusahaan Terbuka memanfaatkan
                                                                                                                (untuk Keterbukaan Informasi
                   penggunaan teknologi informasi secara
                                                                                                                tertentu sesuai dengan Peraturan
                   lebih luas selain Situs Web sebagai
                                                                                                                Pasar Modal yang berlaku).
                   media keterbukaan informasi.
           8.1
                   Public Company takes benefit from the                    ✓                                   The Company has executed
                                                                                                                Information Disclosure through
                   application of a broader information
                                                                                                                Company’s website, IDX website,
                   technology other than Website as
                                                                                                                OJK website (not for public
                   information disclosure media.
                                                                                                                consumption), and Newspaper
                                                                                                                with nationwide circulation (for
                                                                                                                certain Information Disclosure
                                                                                                                according to prevailing Capital
                                                                                                                Market Regulations).
                                                                                                                Bahwa Perseroan telah
                                                                                                                mengungkapkan pemilik manfaat
                                                                                                                akhir dalam kepemilikan saham
                                                                                                                Perusahaan Terbuka paling sedikit
                   Laporan Tahunan Perusahaan Terbuka
                                                                                                                5% (lima persen) namun hanya
                   mengungkapkan pemilik manfaat akhir
                                                                                                                sampai tingkat custody dan/
                   dalam kepemilikan saham Perusahaan
                                                                                                                atau sekuritas sesuai dengan
                   Terbuka paling sedikit 5% (lima persen),
                                                                                                                Daftar Pemegang Saham yang
                   selain pengungkapan pemilik manfaat
                                                                                                                diterima dari pihak ketiga seperti
                   akhir dalam kepemilikan saham
                                                                                                                Kustodian Sentral Efek Indonesia
                   Perusahaan Terbuka melalui pemegang
          8.2
                   saham utama dan pengendali.                              ✓                                   (KSEI) dan Biro Administrasi Efek.
                                                                                                                The Company has disclosed its
                   Annual Report of Public Company discloses                                                    beneficial owner by disclosing
                   beneficial owner in share ownership of                                                       ownership of at least 5% (five
                   Public Company of at least 5% (five percent),                                                percent) of Public Company shares
                   other than disclosure of beneficial owner                                                    but only until custody and/or
                   in share ownership of Public Company                                                         securities level according to Share
                   through major and controlling shareholders.                                                  Registrar received through third
                                                                                                                party such as Indonesia Central
                                                                                                                Securities Depository (KSEI) and
                                                                                                                Securities Administration Agency.




                                                                                                                                                      369
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan           Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan               Additional Information         Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 372
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




370
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 373
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




TANGGUNG >
JAWAB SOSIAL
DAN LINGKUNGAN
SOCIAL AND ENVIRONMENTAL
RESPONSIBILITY




                                                                                                                                             371
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 374
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      VISI DAN MISI CSR PERSEROAN
      CSR VISION AND MISSION OF THE COMPANY




                                                                      AN
                                                                     A-



                                                                                  KE
                                                                     SI




                                                                                      BE
                                                              NE




                                                                                          RS
                                                         DO




                                                                                             AM
                                                     -IN




                                                                                                  AA
                                                  KE




                                                                                                      N
                                                               K E M A N FA ATA N

      Dalam semangat mengabdi kepada negeri dan                                 In the spirit of serving the nation and communities,
      masyarakat, BNBR telah menyiapkan Masterplan CSR                          BNBR has prepared a CSR Masterplan that outlines
      yang merinci perencanaan serta pengembangan                               the planning and development of CSR policies and
      kebijakan dan program CSR untuk tahun 2025.                               programs for 2025. This planning document has
      Dokumen perencanaan ini disusun dengan cermat,                            been carefully crafted in alignment with ISO 26000
      mengacu pada ISO 26000 dan berpijak pada                                  and is grounded in the company’s philosophy of
      filosofi perusahaan “Bakrie Untuk Negeri”. Filosofi                       “Bakrie Untuk Negeri” (Bakrie for the Nation). This
      tersebut mengandung tiga nilai utama yang kami                            philosophy embodies three core values, known as
      sebut Trimatra Bakrie, sebagai landasan dalam                             the Trimatra Bakrie, which serve as the foundation
      setiap langkah dan keputusan CSR kami.                                    for every step and decision in our CSR initiatives.

      1. KE-INDONESIAAN                                                         1. INDONESIA-NESS
      Cara pandang, motif, dan tindakan Insan Bakrie yang                       The perspective, motives, and actions of Bakrie
      bangga sebagai Bangsa Indonesia, berwawasan                               individuals reflect pride in being part of the Indonesian
      global dan berkontribusi bagi rakyat Indonesia                            nation, with a global outlook and a commitment
                                                                                to contributing to the Indonesian people.
      2. KEMANFAATAN
                                                                                2. USEFULNESS
      Cara pandang, motif dan tindakan Insan Bakrie yang
      mengutamakan efektivitas dan efisiensi sumber daya                        The perspective, motives, and actions of
      untuk meningkatkan kualitas hidup yang lebih baik.                        Bakrie individuals prioritize the effectiveness
                                                                                and efficiency of resources to enhance
      3. KEBERSAMAAN                                                            the quality of life for a better future.

      Cara pandang, motif, dan tindakan Insan Bakrie
                                                                                3. TOGETHERNESS
      yang mengedepankan sinergi dalam keragaman.
                                                                                The perspective, motives, and actions of Bakrie
      Esensi perusahaan tercermin dalam seluruh program                         individuals emphasize synergy amidst diversity.
      melalui integrasi nilai Trimatra Bakrie di setiap
      aktivitas CSR. Komitmen tersebut menunjukkan                              The essence of the company is reflected in
      konsistensi kami dalammenjalankan bakti sosial,                           all programs through the incorporation of the
      memenuhi tanggung jawab kepada masyarakat                                 Bakrie Trimatra values in every CSR activity.
      sekitar wilayah operasional, sekaligus menghadirkan                       This commitment demonstrates our consistency
      kontribusi nyata bagi pembangunan negeri.                                 in delivering social services, fulfilling our
                                                                                responsibilities to the communities around our
                                                                                operational areas, while also making tangible
                                                                                contributions to the nation’s development.



372
                      Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights         Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 375
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




IMPLEMENTASI ISO 26000
IMPLEMENTATION OF ISO 26000 [SEOJK A.1]
Integrasi nilai CSR di seluruh lini bisnis semakin kuat                        The integration of CSR values throughout all business
sejak ISO 26000 ditetapkan sebagai acuan utama.                                lines has become stronger since ISO 26000 was
Penguatan tata kelola organisasi menjadi langkah awal                          adopted as the primary reference. The initial step
yang kami dahulukan, kemudian diikuti penegasan                                involves strengthening organizational governance,
berbagai isu sosial prioritas yang relevan dengan                              subsequently followed by emphasizing various
perkembangan kebutuhan masyarakat. Standar                                     priority social issues relevant to the evolving
ini juga menetapkan tujuh core subject tanggung                                needs of the community. This standard also
jawab sosial sebagai fokus utama pelaksanaan.                                  sets seven core subjects of social responsibility
                                                                               as the main focus of implementation.
1.    Tata Kelola Organisasi
2.    Hak Asasi Manusia                                                        1.      Organizational Governance
3.    Praktik Ketenagakerjaan                                                  2.      Human Rights
4.    Lingkungan Hidup                                                         3.      Labor Practices
5.    Praktik Operasi yang Adil                                                4.      Environment
6.    Masalah Konsumen                                                         5.      Fair Operating Practices
7.    Keterlibatan dan Pengembangan Masyarakat                                 6.      Consumer Issues
                                                                               7.      Community Involvement and Development
Seluruh pendekatan tersebut kami jalankan untuk
memastikan praktik usaha berlangsung secara etis,                              We implement all of these approaches to
bertanggung jawab, dan selaras dengan prinsip                                  ensure that business practices are conducted
yang sejak awal menjadi dasar nilai perusahaan.                                ethically, responsibly, and in accordance with
                                                                               the principles that have been the foundation of
                                                                               the company’s values from the beginning.



RENCANA & PENCAPAIAN CORPORATE
SOCIAL RESPONSIBILITY 2025
2025 CORPORATE SOCIAL RESPONSIBILITY PLANS &
ACHIEVEMENTS [SEOJK F.1] [GRI 2-23][GRI 2-24]
Sepanjang tahun 2025, berbagai capaian                                         Throughout 2025, various CSR achievements were
CSR berhasil diraih setelah sebelumnya kami                                    successfully accomplished after we previously
merancang program secara terstruktur berdasarkan                               designed programs in a structured manner based on
prinsip ISO 26000. Rangkuman berikut memuat                                    the ISO 26000 principles. The following summary
rencana kegiatan sekaligus hasil implementasi                                  includes planned activities as well as the results
yang menunjukkan konsistensi pelaksanaan                                       of implementation, demonstrating the consistency
tanggung jawab sosial perusahaan.                                              of the Company’s social responsibility efforts.




                                                                                                                                              373
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 376
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




          TARGET SDGs                                KOMITMEN KAMI                                               PENCAPAIAN TAHUN 2025
            SDG TARGETS                               OUR COMMITMENT                                                     ACHIEVEMENTS IN 2025


                                      TATA KELOLA ORGANISASI                                   1. BNBR menerapkan dan menegakkan
                                      DAN HAK ASASI MANUSIA                                       berbagai pedoman internal, meliputi Panduan
                                      1. Penyusunan dan penerapan Kode Etik                       Tata Kelola Perusahaan, Panduan Dewan
                                         dan Kebijakan Perilaku Bisnis BNBR                       Komisaris dan Direksi (Board Manual),
                                      2. Komitmen untuk mematuhi hukum                            Panduan Benturan Kepentingan, Pakta
                                         dan pemenuhan tanggung jawab                             Integritas, serta Budaya Perusahaan.
                                         untuk membayar pajak.                                 2. Sepanjang tahun 2025, Grup BNBR
                                      3. Menyediakan kesempatan yang sama                         beserta manajemennya tidak menghadapi
                                         dan setara bagi setiap orang untuk                       perkara hukum maupun perpajakan.
                                         menjadi pekerja, menerima pelatihan dan               3. Kesempatan kerja diberikan secara setara
                                         mengembangkan karier di Grup BNBR.                       kepada individu berusia di atas 18 tahun
                                      4. Menghormati hak sipil dan politik, serta                 sesuai Undang-Undang No.13 Tahun 2003
                                         hak ekonomi, sosial, dan budaya.                         tentang Ketenagakerjaan, termasuk akses
                                                                                                  pelatihan dan pengembangan karier
                                      ORGANIZATIONAL GOVERNANCE                                   berbasis kompetensi dan kinerja.
                                      AND HUMAN RIGHTS                                         4. Penghormatan terhadap hak individu dijalankan
                                      1. Preparation and implementation                           melalui kebebasan berpendapat secara damai,
                                         of BNBR Code of Ethics and                               akses informasi, serta penerapan due process
                                         Business Conduct Policy                                  dan fair hearing sebelum tindakan disipliner.
                                      2. Commitment to comply with the law and                 5. Dukungan kesejahteraan karyawan
                                         fulfillment of responsibility to pay taxes.              disediakan melalui jaminan kesehatan
                                      3. Providing equal and equal                                yang memadai serta bantuan pendidikan
                                         opportunities for everyone to become                     bagi karyawan dan keluarganya.
                                         an employee, receive training and
                                         develop a career in BNBR Group.                       1. BNBR implements and enforces various
                                      4. Respect for civil and political rights, as well          internal guidelines, including the Corporate
                                         as economic, social and cultural rights.                 Governance Guidelines, the Board of
                                                                                                  Commissioners and Directors Guidelines (Board
                                                                                                  Manual), the Conflict of Interest Guidelines, the
                                                                                                  Integrity Pact, and the Corporate Culture.
                                                                                               2. Throughout 2025, BNBR Group and its
                                                                                                  management faced no legal or tax-related issues.
                                                                                               3. Employment opportunities are provided
                                                                                                  equally to individuals aged 18 or older
                                                                                                  in accordance with Law No. 13 of 2003
                                                                                                  concerning Manpower, including access
                                                                                                  to training and career development based
                                                                                                  on competence and performance.
                                                                                               4. Respect for individual rights is upheld
                                                                                                  through the freedom of peaceful expression,
                                                                                                  access to information, as well as the
                                                                                                  implementation of due process and fair
                                                                                                  hearings before disciplinary actions.
                                                                                               5. Employee welfare support is provided through
                                                                                                  adequate health insurance and educational
                                                                                                  assistance for employees and their families.




374
                      Profil Perusahaan                 Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile                 Main Highlights         Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 377
                                                                                                                         FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




    TARGET SDGs                                   KOMITMEN KAMI                                              PENCAPAIAN TAHUN 2025
       SDG TARGETS                                  OUR COMMITMENT                                                  ACHIEVEMENTS IN 2025


                                  PRAKTIK TENAGA KERJA                                          1. Forum komunikasi dua arah menjadi
                                  1. Menyediakan lingkungan kerja yang                             sarana pembahasan hak dan tanggung
                                     baik dan perlindungan sosial serta                            jawab antara manajemen dan pegawai.
                                     mendukung praktik dialog sosial.                           2. Perpanjangan masa berlaku Perjanjian
                                  2. Mendukung dan mengelola                                       Kerja Bersama telah dilaksanakan.
                                     kesehatan dan keselamatan kerja.                           3. Pelatihan kesehatan dan keselamatan kerja
                                  3. Mendukung pengembangan individu.                              diselenggarakan setiap tahun untuk memastikan
                                                                                                   pemahaman yang memadai; sepanjang 2025
                                  LABOUR PRACTICES                                                 karyawan berpartisipasi dalam berbagai pelatihan
                                  1. Provide a good working environment                            dan lokakarya pengembangan kapasitas.
                                     and social protection and support                          4. Peningkatan kompetensi pegawai dilakukan
                                     the practice of social dialogue.                              secara berkelanjutan melalui program pelatihan
                                  2. Support and manage occupational                               relevan, dengan rincian tersedia pada Bab
                                     health and safety.                                            Pengelolaan Sumber Daya Manusia.
                                  3. Support individual development.
                                                                                                1. Two-way communication forums serve as
                                                                                                   a way to discuss rights and responsibilities
                                                                                                   between management and employees.
                                                                                                2. The extension of the Collective Work
                                                                                                   Agreement has been implemented.
                                                                                                3. Work health and safety training is held annually to
                                                                                                   ensure proper understanding; throughout 2025,
                                                                                                   employees will participate in various capacity-
                                                                                                   building training sessions and workshops.
                                                                                                4. Employee competency improvement is
                                                                                                   ongoing through relevant training programs,
                                                                                                   with details available in the Human
                                                                                                   Resources Management Chapter.



                                  LINGKUNGAN HIDUP                                              Sertifikasi lingkungan dari pihak eksternal
                                  1. Penerapan pengelolaan                                      telah diperoleh sebagai bentuk validasi
                                     risiko lingkungan hidup                                    kinerja pengelolaan lingkungan. Program
                                  2. Penerapan pendekatan pencegahan dalam                      yang dijalankan tercantum dalam bagian
                                     menangani masalah lingkungan hidup                         Corporate Social Responsibility Terkait
                                     terkait kegiatan operasi bisnis harian                     Lingkungan Hidup pada bab ini.

                                  ENVIRONMENT                                                   Kinerja lingkungan terus ditingkatkan melalui
                                  1. Implementation of environmental                            eksplorasi inisiatif pada aspek energi, emisi,
                                      risk management                                           kualitas udara, air, limbah, serta konservasi alam.
                                  2. Implementation of preventive approach
                                      in handling environmental issues                          External environmental certifications
                                      related to daily business operations.                     have been secured as a validation of
                                                                                                environmental management performance.
                                                                                                The programs implemented are listed in the
                                                                                                Environmental-Related Corporate Social
                                                                                                Responsibility section of this chapter.

                                                                                                Environmental performance continues to be
                                                                                                improved through the exploration of initiatives in
                                                                                                aspects such as energy, emissions, air quality,
                                                                                                water, waste, and natural conservation.




                                                                                                                                                         375
Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan                  Additional Information      Financial Report
                                        Corporate Governance         Social and Environmental
                                        Implementation Report             Responsibility
Page 378
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




          TARGET SDGs                               KOMITMEN KAMI                                                PENCAPAIAN TAHUN 2025
            SDG TARGETS                              OUR COMMITMENT                                                      ACHIEVEMENTS IN 2025


                                      PRAKTIK OPERASI YANG ADIL                                Inovasi operasional terus dikembangkan di seluruh
                                      DAN BERTANGGUNG JAWAB                                    lini dan anak usaha, mencakup prosedur kerja, riset
                                      1. Mendukung pengembangan                                produk ramah lingkungan, efisiensi energi, hingga
                                         industri, inovasi, dan infrastruktur                  penerapan teknologi terbaru untuk mendukung
                                         yang berkelanjutan                                    industri dan infrastruktur berkelanjutan.
                                      2. Mendukung inovasi menuju
                                         perwujudan Manufacturing 4.0                          Kebijakan & Prosedur No. 264/BNBR/I/2016
                                      3. Mempraktikkan kejujuran                               tentang Anti Fraud dan Pelaporan Penerimaan
                                         dalam transaksi bisnis.                               Gratifikasi telah dimiliki dan diterapkan.
                                      4. Menghormati hak kepemilikan.
                                                                                               Peniruan atau pembajakan dihindari,
                                      FAIR AND RESPONSIBLE                                     dan kompensasi yang adil diberikan atas
                                      OPERATING PRACTICES                                      kepemilikan yang diperoleh atau digunakan.
                                      1. Supporting sustainable industrial
                                         development, innovation and infrastructure            Operational innovations are continuously developed
                                      2. Support innovation towards the                        across all lines and subsidiaries, including
                                         realization of Manufacturing 4.0                      work procedures, research on environmentally
                                      3. Practicing honesty in business transactions.          friendly products, energy efficiency, and the
                                      4. Respecting property rights.                           implementation of the latest technology to
                                                                                               support sustainable industry and infrastructure.

                                                                                               Policy & Procedure No. 264/BNBR/I/2016
                                                                                               regarding Anti-Fraud and Gratification Receipt
                                                                                               Reporting has been adopted and implemented.

                                                                                               Imitation or piracy is avoided, and fair compensation
                                                                                               is provided for ownership that is acquired or used.



                                      PENGEMBANGAN KONSEP                                      Industri berbasis teknologi hijau telah
                                      USAHA BERKELANJUTAN                                      dikembangkan dengan fokus pada
                                      (SUSTAINABLE BUSINESS)                                   inovasi dan prinsip keberlanjutan.
                                      1. Mendukung upaya Indonesia
                                         dalam mencapai target Net Zero                        Upaya strategis dijalankan di berbagai sektor,
                                         Emissions di tahun 2060                               termasuk energi baru terbarukan (EBT), elektrifikasi
                                      2. Mendukung pengembangan                                transportasi, sarana teknologi informasi dan
                                         dan penerapan teknologi hijau                         telekomunikasi, serta automasi konstruksi (IoT).
                                         dan ramah lingkungan
                                                                                               Green technology-based industries
                                      DEVELOPMENT OF A SUSTAINABLE                             have been developed with a focus on
                                      BUSINESS CONCEPT                                         innovation and sustainability principles.
                                      1. Support Indonesia’s efforts to achieve
                                         the Net Zero Emissions target in 2060.                Strategic efforts are being carried out across
                                      2. Support the development and                           various sectors, including new renewable
                                         application of green and environmentally              energy (NRE), transportation electrification,
                                         friendly technologies                                 information technology and telecommunications
                                                                                               infrastructure, and construction automation (IoT).



                                      PERLINDUNGAN KONSUMEN                                    Konsumen diposisikan sebagai mitra utama
                                      1. Menyediakan layanan konsumen,                         dan diprioritaskan dalam setiap layanan.
                                         dukungan dan penyelesaian perselisihan.               Penjelasan lebih rinci tersedia pada bagian
                                      2. Menyediakan informasi pengguna                        Corporate Social Responsibility Terkait Tanggung
                                         yang jelas dan berguna atas                           Jawab kepada Konsumen di bab ini.
                                         setiap produk dan jasa.
                                                                                               Consumers are positioned as the main partners
                                      CONSUMER PROTECTION                                      and are prioritized in every service. A more
                                      1. Provide consumer services,                            detailed explanation can be found in the
                                         support and dispute resolution.                       Corporate Social Responsibility section related to
                                      2. Provide clear and useful user information             Responsibility to Consumers within this chapter.
                                         on each product and service.




376
                      Profil Perusahaan                Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile                Main Highlights          Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 379
                                                                                                                         FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     TARGET SDGs                                   KOMITMEN KAMI                                             PENCAPAIAN TAHUN 2025
        SDG TARGETS                                  OUR COMMITMENT                                                 ACHIEVEMENTS IN 2025


                                   KETERLIBATAN DAN                                              Keberlanjutan lingkungan di wilayah operasi
                                   PENGEMBANGAN MASYARAKAT                                       dipandang sebagai kepentingan jangka panjang.
                                   1. Melakukan investasi sosial melalui                         Informasi detail dapat dilihat pada bagian Corporate
                                      perbaikan aspek sosial bagi kehidupan                      Social Responsibility Terkait Pengembangan
                                      masyarakat sekitar BNBR.                                   Sosial dan Kemasyarakatan di bab ini.
                                   2. Terlibat dalam aksi untuk memperbaiki
                                      kualitas pendidikan dan mendukung                          Environmental sustainability within the operational
                                      kesehatan yang baik bagi para karyawan                     area is regarded as a long-term consideration.
                                      dan masyarakat sekitar BNBR.                               Detailed information is available in the Corporate
                                                                                                 Social Responsibility section related to Social
                                   COMMUNITY INVOLVEMENT                                         and Community Development in this chapter.
                                   AND DEVELOPMENT
                                   1. Conducting social investment through
                                      the improvement of social aspects for
                                      the life of the community around BNBR.
                                   2. Engage in actions to improve the quality
                                      of education and support good health for
                                      employees and communities around BNBR.




KEGIATAN CORPORATE SOCIAL
RESPONSIBILITY YANG BERSIFAT KARITATIF
CHARITABLE CORPORATE SOCIAL
RESPONSIBILITY ACTIVITIES [GRI 203-3]
Melalui Yayasan Bakrie Amanah, BNBR menyinergikan                                    Through the Bakrie Amanah Foundation, BNBR
pelaksanaan program CSR di seluruh entitas Grup                                      coordinates the implementation of CSR programs
Bakrie, termasuk Perseroan. Operasional kegiatan                                     across all entities within the Bakrie Group, including
sosial tersebut dikoordinasikan di bawah Badan                                       the Company. The operational activities of these
Pengelola Bakrie Untuk Negeri (BP BUN), dengan                                       social programs are managed by the Bakrie for the
dukungan kolaborasi perusahaan afiliasi dalam                                        Nation Management Agency (BP BUN), with support
berbagai aksi karitatif. Yayasan ini resmi berdiri pada 17                           from collaborative initiatives by affiliated companies
Agustus 2010, dan realisasi kontribusi sosial tercermin                              across various social activities. The Foundation was
pada tabel pengeluaran dana berikut. [SEOJK F.25]                                    formally established on August 17, 2010, and the
                                                                                     use of social contribution funds is presented in the
                                                                                     following fund expenditure table. [SEOJK F.25]




                                                                                                                                                        377
 Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan        Laporan Keuangan
    Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan                 Additional Information      Financial Report
                                         Corporate Governance         Social and Environmental
                                         Implementation Report             Responsibility
Page 380
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      RE ALISA SI PENYALU R AN DANA TANGGU NG JAWAB SOSIAL 2025
      2025 REALIZATION OF DISTRIBUTION OF SOCIAL RESPONSIBILITY FUNDS
                  ASPEK                                                   DANA
                                                                                                                   0.58%
                                                PROGRAM
                  ASPECT                                              FUNDS (RUPIAH)
                                                                                                                           4.54%
       Sosial dan Keagamaan
                                          Peduli Untuk Negeri           Rp1.619.561.100                            7.99%
       Social and Religion

       Pendidikan                                                                                              6.08%
                                          Cerdas Untuk Negeri           Rp121.865.000
       Education

       Lingkungan Hidup
                                          Hijau Untuk Negeri            Rp160.027.730
       Environment

       Kesehatan
                                          Sehat Untuk Negeri             Rp11.638.500
       Health

       Ekonomi Kerakyatan
       Socio-Economy
                                          Kemitraan Untuk Negeri        Rp91.000.000                                       80.81%
       Total                                                          Rp2.004.092.330




      CSR DI BIDANG LINGKUNGAN HIDUP
      CSR IN THE ENVIRONMENTAL FIELD



                  1,5 JUTA
                      MIO TCO₂E                                                                   14,4 JUTA
                                                                                                       MIO GJ
                    GRK CAKUPAN 1                                                                TOTAL ENERGI
                     SCOPE 1 GHG                                                                 TOTAL ENERGY
                   BASELINE TAHUN PERTAMA                                               KONSOLIDASI SELURUH 15 ENTITAS
               FIRST-YEAR BASELINE UNDER BNBR                                          CONSOLIDATED ACROSS 15 ENTITIES




      BNBR selalu menempatkan kelestarian bumi dan                              BNBR consistently prioritizes the preservation of
      lingkungan sebagai prioritas utama dalam setiap                           this Earth and the environment in all its operational
      aktivitas operasionalnya. Kami sadar betul bahwa                          activities. We are acutely aware that every action
      setiap tindakan memiliki dampak pada masa                                 has an impact on the future of the planet, but with
      depan bumi, namun dengan pengelolaan yang                                 proper management, this impact can be transformed
      tepat, dampak tersebut dapat berbalik menjadi                             into a positive contribution to human life.
      kontribusi positif bagi kehidupan manusia.
                                                                                To support energy conservation and climate
      Untuk mendukung konservasi energi dan mitigasi                            change mitigation, we have implemented corporate
      perubahan iklim, kami telah menerapkan strategi                           strategies across all operational areas, both in the
      perusahaan di seluruh wilayah operasional, baik                           parent company and subsidiaries, throughout 2025.
      di perusahaan induk maupun anak perusahaan, di                            In line with Government Regulation No. 22 of 2021
      sepanjang tahun 2025. Mengacu pada Peraturan                              dated February 2, 2021 on Environmental Protection
      Pemerintah Nomor 22 Tahun 2021 (2 Februari                                and Management, BNBR emphasizes three main
      2021) tentang Penyelenggaraan Perlindungan dan                            pillars—Green Technology, Green Products, and
      Pengelolaan Lingkungan Hidup, BNBR menekankan                             Green Buildings—to ensure that all operational
      tiga pilar utama—Teknologi Hijau, Produk Hijau, dan                       activities align with applicable environmental
      Bangunan Hijau—agar seluruh kegiatan operasional



378
                      Profil Perusahaan             Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights       Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 381
                                                                                                                   FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




selalu sejalan dengan regulasi lingkungan yang                                 regulations. Additionally, the integration of impact
berlaku. Selain itu, integrasi studi dampak seperti                            studies such as Environmental Impact Analysis
Analisis Mengenai Dampak Lingkungan (AMDAL),                                   (EIM), Environmental Management Efforts (UKL), and
Upaya Pengelolaan Lingkungan (UKL), dan Upaya                                  Environmental Monitoring Efforts (UPL) is a crucial
Pemantauan Lingkungan (UPL) merupakan bagian                                   part of our efforts to protect the environment.
penting dari upaya kami dalam menjaga lingkungan.
                                                                               IMPLEMENTATION OF ENVIRONMENTAL
PENERAPAN SISTEM MANAJEMEN                                                     MANAGEMENT SYSTEM AND
LINGKUNGAN DAN PERBAIKAN                                                       SUSTAINABILITY IMPROVEMENT
BERKELANJUTAN
                                                                               The strengthening of the environmental
Penguatan sistem manajemen lingkungan                                          management system continues through sustainable
terus dilakukan melalui pengembangan                                           development and the improvement of internal
berkelanjutan dan penyempurnaan praktik                                        practices. To ensure optimal management, the
internal. Untuk memastikan pengelolaan berjalan                                company enacts various initiatives aimed at
optimal, perusahaan melaksanakan berbagai                                      improving environmental performance, including:
inisiatif kinerja lingkungan, antara lain:




       Pengelolaan Lingkungan BNBR                                                         Tanggung jawab sosial lingkungan
       Environmental Management at BNBR                                                    bertema “Hijau Untuk Negeri“
                                                                                           Environmental social responsibility
       Seluruh praktik pengelolaan lingkungan                                              program titled “ Hijau Untuk Negeri”
       di BNBR dijalankan dengan mengacu
       pada regulasi dan standar operasional                                               Komitmen terhadap pelestarian lingkungan
       yang berlaku, termasuk persyaratan                                                  diwujudkan melalui berbagai program
       dalam standar ISO serta ketentuan                                                   yang dirancang untuk mencegah potensi
       pengelolaan lingkungan yang ditetapkan                                              dampak dari kegiatan pembangunan.
       oleh Kementerian Lingkungan                                                         Salah satunya adalah program “Hijau Untuk
       Hidup dan Kehutanan (KLHK).                                                         Negeri” yang mencakup penanaman bibit
                                                                                           pohon dan pembiasaan perilaku ramah
       All environmental management practices                                              lingkungan di area fasilitas maupun wilayah
       at BNBR are conducted in accordance with                                            sekitarnya, dengan total pengeluaran
       applicable regulations and operational                                              tahun 2025 sebesar Rp160.027.730.
       standards, including those stipulated by ISO
       standards and environmental management                                              The commitment to environmental
       provisions established by the Ministry                                              preservation is realized through various
       of Environment and Forestry (KLHK).                                                 programs designed to prevent potential
                                                                                           impacts arising from developmental
                                                                                           activities. One such initiative is the
                                                                                           “Hijau Untuk Negeri” program, which
                                                                                           encompasses tree seedling planting
                                                                                           and fostering environmentally friendly
                                                                                           behaviors within facility areas and
                                                                                           surrounding regions, with a total
                                                                                           expenditure of Rp160.027.730 in 2025.




                                                                                                                                                379
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                 Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 382
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Pengakuan atas kinerja tersebut tercermin dari                           Recognition of this performance is reflected in
      perolehan sertifikasi melalui Program Penilaian                          obtaining certification through the Corporate
      Peringkat Kinerja Perusahaan dalam Pengelolaan                           Performance Rating Program in Environmental
      Lingkungan Hidup (PROPER), inisiatif pemerintah                          Management (PROPER), a government initiative
      yang bertujuan meningkatkan standar pengelolaan                          aimed at improving environmental management
      lingkungan sesuai Peraturan Menteri Lingkungan                           standards in accordance with Minister of
      Hidup No. 6 Tahun 2013. Selain itu, berbagai standar                     Environment Regulation No. 6 of 2013. Furthermore,
      sertifikasi lingkungan lain juga telah diterapkan.                       multiple other environmental certification
                                                                               standards have also been implemented.
      1.   Bakrie Autoparts (BA) - ISO 14001:2015
           dari TÜV SÜD Indonesia                                              1.      Bakrie Autoparts (BA) – ISO 14001:2015
      2.   Bakrie Constructions (BCONs) - ISO 14001:2015                               from TÜV SÜD Indonesia
           dari Care Certification Private Limited accredited                  2.      Bakrie Constructions (BCONs) – ISO 14001:2015
           by International Accreditation (IAS)                                        from Care Certification Private Limited
      3.   Bakrie Metal Industries (BMI) - ISO 14001:2015                              accredited by International Accreditation (IAS)
           dari Care Certification Private Limited accredited                  3.      Bakrie Metal Industries (BMI) – ISO 14001:2015
           by International Accreditation (IAS)                                        from Care Certification Private Limited
      4.   Bakrie Pipe Industries (BPI) - ISO                                          accredited by International Accreditation (IAS)
           14001:2015 dari TÜV Rheinland                                       4.      Bakrie Pipe Industries (BPI) – ISO
      5.   Bakrie Power (BP) - ISO 14001:2015                                          14001:2015 from TÜV Rheinland
           dari Tafa Sertifikasi Indonesia                                     5.      Bakrie Power (BP) - ISO 14001:2015
      6.   Bina Usaha Mandiri Mizusawa (BUMM) - ISO                                    from Tafa Sertifikasi Indonesia
           14001:2015 dari TÜV SÜD Indonesia                                   6.      Bina Usaha Mandiri Mizusawa (BUMM) – ISO
      7.   Braja Mukti Cakra (BMC) - ISO 14001:2015                                    14001:2015 from TÜV SÜD Indonesia
           dari BSI, ANAB, IAF, KAN                                            7.      Braja Mukti Cakra (BMC) – ISO 14001:2015
      8.   Multi Kontrol Nusantara (MKN) - ISO 14001:2015                              from BSI, ANAB, IAF, KAN
           dari Business Systems Certification Pty. Ltd                        8.      Multi Kontrol Nusantara (MKN) - ISO 14001:2015
      9.   South East Asia Pipe Industries (SEAPI) -                                   from Business Systems Certification Pty. Ltd
           ISO 14001:2015 dari TÜV Rheinland                                   9.      South East Asia Pipe Industries (SEAPI) –
                                                                                       ISO 14001:2015 from TÜV Rheinland
      Upaya peningkatan berkelanjutan terus
      dioptimalkan agar pengelolaan lingkungan                                 Efforts towards continuous improvement are
      semakin efisien sekaligus memberi dampak                                 being optimized to enhance environmental
      jangka panjang. Hingga akhir 2025, tidak                                 management efficiency while also providing long-
      terdapat keluhan terkait lingkungan dan seluruh                          term impacts. By the end of 2025, there are no
      ketentuan regulasi telah dipenuhi. [SEOJK F.16]                          environmental complaints, and all regulatory
                                                                               requirements have been fulfilled. [SEOJK F.16]
      ENERGI DAN TRANSISI MENUJU
      ENERGI TERBARUKAN                                                        ENERGY AND TRANSITION
                                                                               TO RENEWABLE ENERGY
      Pemanfaatan energi baru dan terbarukan (EBT) terus
      diperluas sebagai bagian dari komitmen efisiensi                         The utilization of new and renewable energy
      energi yang selaras dengan peta jalan pemerintah.                        (NRE) continues in expanding as part of the
      Integrasi prinsip konservasi energi dilakukan                            commitment to energy efficiency, aligned with
      melalui sistem pemantauan konsumsi listrik dan                           the government’s roadmap. The integration
      bahan bakar yang melibatkan seluruh karyawan.                            of energy conservation principles is executed
                                                                               through a system that monitors electricity and
      Kesadaran akan besarnya kontribusi energi                                fuel consumption involving all employees.
      fosil terhadap perubahan iklim mendorong
      penerapan teknologi ramah lingkungan, instalasi                          Awareness of the significant contribution of fossil
      yang sesuai kebutuhan, serta sistem manajemen                            energy in climate change encourages the adoption
      energi untuk mengevaluasi penggunaan                                     of environmentally friendly technologies, customized
      secara berkala. Listrik dimanfaatkan untuk                               installations, and energy management systems for
      operasional pabrik dan kantor, sedangkan bahan                           periodic assessment of energy utilization. Electricity
      bakar solar digunakan bagi alat heavy-duty,                              is used for factory and office operations, whereas
      kendaraan operasional, dan diesel generator.



380
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 383
                                                                                                                          FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Efisiensi yang dicapai merupakan hasil program                                            diesel fuel is used for heavy-duty equipment,
berkelanjutan, antara lain pemasangan sistem                                              operational vehicles, and diesel generators.
pemantauan bahan bakar alat berat, penggunaan
smart sensor di fasilitas produksi dan gedung,                                            The achieved efficiency results from ongoing
serta penerapan Variable Speed Drive (VSD) pada                                           programs, including the installation of heavy
sistem motor. Di sisi pengembangan energi bersih,                                         equipment fuel monitoring systems, the deployment
PT Bakrie Power (BP)aktif mengembangkan proyek                                            of smart sensors in production facilities and buildings,
pembangkit panas bumi, surya, angin, dan biomasa.                                         and the implementation of Variable Speed Drive (VSD)
                                                                                          systems on motor systems. Concerning clean energy
Total kapasitas proyek energi terbarukan hingga                                           development, PT Bakrie Power (BP) actively develops
akhir 2025 mencapai 198 MW, dengan penggunaan                                             geothermal, solar, wind, and biomass projects.
energi tercatat stabil sekitar 14.400.333 gigajoule
atau 3,85 GJ per satu juta rupiah pendapatan.                                             The total capacity of renewable energy projects
Perhitungan konsumsi menggunakan faktor konversi                                          by the end of 2025 is projected to reach 198 MW,
standar IPCC dan UNEP 2006, yakni 1 KWH setara                                            with energy usage recorded at a stable level of
0,0036 GJ dan 1 liter bahan bakar setara 0,033 GJ.                                        approximately 14,400,333 gigajoules or 3.85GJ
[SEOJK F.6] [GRI 302-1] [GRI 302-3] [SEOJK F.7]                                           per one million rupiah of revenue. Consumption
                                                                                          calculations use standard conversion factors from
                                                                                          IPCC and UNEP 2006, namely 1 KWH equals
                                                                                          0.0036 GJ and 1 liter of fuel equals 0.033 GJ.
                                                                                          [SEOJK F.6] [GRI 302-1] [GRI 302-3] [SEOJK F.7]



             SUMBER ENERGI
                                                                          UNIT                                                     2025
               ENERGI SOURCE

 Konsumsi Bahan Bakar ( Langsung)
 Fuel Consumption (Direct)
                                                                           Liter                                                                   25.764.206
 BBM Solar | Diesel Oil
                                                                            GJ                                                                          850.219
                                                                           Liter                                                                      7.783.316
 Bensin | Gasoline
                                                                            GJ                                                                          256.849
                                                                           Liter                                                                              53.168
 Pertamax
                                                                            GJ                                                                                 1.755
                                                                           Liter                                                                               10.112
 Pertalite
                                                                            GJ                                                                                  334
 Listrik ( Tidak Langsung)
 Electricity (Indirect)
                                                                           kWh                                                                   3.691.993.436
  Listrik | Electricity
                                                                            GJ                                                                         13.291.176
                                                                           Liter                                                                     33.610.802
 TOTAL ENERGY CONSUMPTION                                                  kWh                                                                   3.691.993.436
                                                                            GJ                                                                       14.400.333
 Intensitas Energi
                                                                                                                                                                3,85
 Energi Intensisty (GJ / satu Juta rupiah pendapatan )

Keterangan: Perubahan metode pengumpulan data konsumsi energi pada tahun 2025 yang mencakup 15 entitas.
Note: There is a change to energy consumption data collection methods in 2025 across 15 entities.




                                                                                                                                                                        381
 Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan              Tanggung Jawab Sosial          Informasi Tambahan             Laporan Keuangan
    Human Capital Management              Tata Kelola Perusahaan               dan Lingkungan             Additional Information           Financial Report
                                          Corporate Governance             Social and Environmental
                                          Implementation Report                 Responsibility
Page 384
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      INISIATIF PENGHEMATAN
      PENGGUNAAN ENERGI
      ENERGY USAGE SAVING INITIATIVE
      AIR                                                                           WATER
      Ketersediaan air bersih bagi operasional maupun                               The availability of clean water for operations
      masyarakat sekitar menjadi perhatian utama,                                   and the surrounding community remains a
      sehingga efisiensi pemakaian terus diperkuat                                  primary concern; consequently, the efficiency of
      di seluruh aktivitas. Melalui strategi manajemen                              water use is persistently emphasized across all
      dan konservasi yang dilengkapi kebijakan serta                                activities. Through management and conservation
      program pendukung, Grup menekan konsumsi air                                  strategies, supported by policies and programs,
      sekaligus menjaga keberlanjutan sumber daya.                                  the Group reduces water consumption while
                                                                                    maintaining the sustainability of water resources.
      Upaya tersebut dijalankan lewat pemasangan sistem
      kontrol dan distribusi untuk mencegah kebocoran                               These efforts are implemented through the installation
      serta kelebihan pasokan, termasuk pembangunan                                 of control and distribution systems to prevent
      fasilitas pengolahan air limbah guna mendukung                                leaks and over-supply, including the construction
      proses daur ulang. Kesadaran karyawan juga                                    of wastewater treatment facilities to facilitate
      diperkuat melalui panduan visual seperti poster                               recycling processes. Employee awareness is further
      dan stiker yang mendorong penggunaan sumber                                   reinforced through visual aids such as posters and
      daya secara bertanggung jawab. Konsistensi                                    stickers that promote responsible resource use.
      penerapan di seluruh fasilitas menjaga konsumsi                               Consistent implementation across all facilities has
      tetap stabil di kisaran 851.825 m³ atau 0,23 m³ per                           maintained consumption at approximately 851,825
      satu juta revenue selama tiga tahun terakhir, dan                             m³ or 0.23 m³ per one million in revenue over the
      sepanjang 2025 tidak ada keluhan masyarakat                                   past three years. Throughout 2025, no complaints
      terkait kualitas maupun ketersediaan air bersih di                            have been received from the community regarding
      sekitar wilayah operasional. [SEOJK F.8] [GRI 303-3]                          the quality or availability of clean water within
                                                                                    the operational areas. [SEOJK F.8] [GRI 303-3]




                                                                            KONSUMSI AIR
                                                                                                                        M³          2025
                                                                          WATER CONSUMPTION
                                          32%
                                                                     Air Tanah
                                                                                                                        m³               582.390
                                                                     Groundwater
                                                                     Air dari Pihak Ketiga (PDAM)
                                                                                                                        m³                269.434
                                                                     Third-party (PDAM) water
                                                                     Total Konsumsi air
                    68%                                              Total Water Consumption
                                                                                                                        m³                851.825




382
                      Profil Perusahaan            Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights             Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 385
                                                                                                                 FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




            INVESTASI HIJAU:
            MENATA MASA DEPAN BERKELANJUTAN
            GREEN INVESTMENT:
            SHAPING A SUSTAINABLE FUTURE [SEOJK F.3] [SEOJK F.26]

             Investasi pada proyek ramah lingkungan                            Investing in environmentally friendly projects
             dipilih sebagai langkah strategis untuk                           is selected as a strategic step to meet
             memenuhi kebutuhan energi dan sumber                              energy and resource requirements without
             daya tanpa mengorbankan kelestarian                               compromising environmental conservation.
             alam. Pendekatan ini dijalankan melalui                           This approach is implemented through the
             pemanfaatan teknologi serta inovasi yang                          utilization of technology and innovation
             menekan dampak perubahan iklim sekaligus                          that reduce the impact of climate change
             menjaga keseimbangan lingkungan.                                  while maintaining environmental balance.

             Komitmen tersebut tercermin dari penyaluran                       This commitment is reflected in the allocation
             dana sebesar Rp66 miliar hingga akhir                             of funds amounting to Rp66 billion until 2025
             2025 ke berbagai proyek yang sejalan                              to various projects aligned with the principles
             dengan prinsip Sustainable Investment dan                         of Sustainable Investment and the Sustainable
             Sustainable Development Goals (SDGs),                             Development Goals (SDGs), while also
             sekaligus memperkuat arah transformasi                            strengthening the direction toward a more
             menuju portofolio investasi yang lebih                            sustainable investment portfolio for the future.
             berkelanjutan bagi masa depan.


              I N V ESTA S I PA DA PROY E K YA N G B E RWAWA SA N LI N G KU N GA N (DA L A M J UTA RU PI A H)
              INVESTMENT IN ENVIRONMENTALLY FRIENDLY PROJECTS (IN MILLION RUPIAH)

                                   PROYEK
                                                                               2025                  2024                 2023
                                   PROJECTS

              Pembangkit tenaga panas bumi (geothermal)
                                                                                      48.020               48.020           48.020
              Geothermal power plants
              Bus listrik
                                                                                         4.164               3.590            2.486
              Electric bus
              Lainnya
                                                                                       14.094               15.045            11.343
              Others
              TOTAL                                                                  66.278                66.655           61.940




PENGGUNAAN MATERIAL DAUR ULANG                                                     USE OF RECYCLED MATERIALS
Integrasi material daur ulang mulai diterapkan oleh                                Several BNBR subsidiaries within the manufacturing
sejumlah anak usaha BNBR di sektor manufaktur                                      sector have started implementing recycled-material
sebagai bagian dari upaya meningkatkan                                             integration as part of efforts to improve production
efisiensi produksi dan mendukung keberlanjutan.                                    efficiency and support sustainability. One example,
Salah satu contohnya dilakukan oleh PT Bakrie                                      PT Bakrie Autoparts (BA) uses scrap from automotive
Autoparts (BA) melalui pemanfaatan scrap hasil                                     component machining, which is processed back into
pemesinan komponen otomotif yang diolah                                            raw materials for casting, reducing waste volume
kembali menjadi bahan baku proses pengecoran,                                      and increasing productivity. [SEOJK F.5] [GRI 301-2]
sehingga volume limbah berkurang sekaligus
produktivitas meningkat. [SEOJK F.5] [GRI 301-2]




                                                                                                                                                 383
 Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan        Laporan Keuangan
    Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan            Additional Information      Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 386
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      SISTEM PENGELOLAAN LIMBAH                                                     WASTE MANAGEMENT SYSTEMS
      Pengelolaan limbah di lingkungan Grup dilakukan                               Waste management within the Group environment
      dengan membagi limbah ke dalam dua kategori                                   is conducted by categorizing waste into two main
      utama, yaitu limbah Bahan Berbahaya dan Beracun                               types: Hazardous and Toxic Materials (B3) waste
      (B3) serta limbah non-B3 dari aktivitas produksi                              and non-hazardous (non-B3) waste arising from
      dan pendukung lainnya. Seluruh proses mengacu                                 production activities and other supporting operations.
      pada prinsip 3R (Reduce, Reuse, Recycle) yang                                 The entire process complies with the 3Rs principle
      dilengkapi prosedur penanganan dan pembuangan                                 (Reduce, Reuse, Recycle), complemented by
      sesuai ketentuan. [SEOJK F.14] [GRI 306-2]                                    handling and disposal procedures in accordance
                                                                                    with regulations. [SEOJK F.14] [GRI 306-2]
      Untuk limbah B3, pengawasan diterapkan sejak tahap
      penyimpanan, pengumpulan, hingga pengangkutan,                                For B3 waste, supervision is implemented from the
      sebelum diserahkan kepada mitra pengelola limbah                              storage, collection, to transportation prior to transfer
      yang telah bekerja sama dengan perusahaan. Limbah                             to the waste management partners collaborating
      cair, termasuk dari proses produksi, diolah melalui                           with the company. Liquid waste, including that
      Instalasi Pengelolaan Air Limbah (IPAL) dengan                                generated from production processes, is treated
      sistem sirkulasi atau sedimentasi ke tangki (sludge                           via a Wastewater Treatment Plant (WWTP) with a
      retrieval) guna memastikan efektivitas pengolahan.                            circulation or sedimentation system within a tank
      [SEOJK F.13] [GRI 306-3] [GRI 306-4] [GRI 306-5]                              (sludge retrieval) to ensure treatment efficacy.
                                                                                    [SEOJK F.13] [GRI 306-3] [GRI 306-4] [GRI 306-5]
      Hasil pengolahan limbah cair dipantau dan diuji
      secara berkala oleh laboratorium bersertifikat,                               The results of liquid waste treatment are monitored
      kemudian dilaporkan kepada Dinas Lingkungan Hidup                             and periodically tested by a certified laboratory, then
      di masing-masing wilayah operasional. Sepanjang                               reported to the Environmental Agency within each
      tahun pelaporan, tidak terdapat pelepasan polutan                             operational region. Throughout the reporting year,
      signifikan maupun insiden tumpahan besar di area                              there have been no significant pollutant discharges
      operasional perusahaan dan entitas anak. [SEOJK F.15]                         or major spill incidents within the company’s
                                                                                    operational areas and subsidiaries. [SEOJK F.15]




                                                                      3R WASTE
                                                                     MANAGEMENT




                                 REDUCE                                   RE-USE                                               RE-CYCLE
                          Upaya mengurangi                                Upaya                                              Upaya daur ulang
                        limbah/sampah melalui                          menggunakan                                          baik secara internal
                           program efisiensi                          kembali material                                  ataupun dikelola oleh pihak
                                                                                                                            ketiga yang berizin
                          Efforts to reduce                            Efforts to utilize
                      waste amount through the                         used materials                                       Efforts to recycle,
                        operations efficiency                                                                           both conducted internally
                                                                                                                         as well as managed by
                                                                                                                         other competent party




384
                      Profil Perusahaan            Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi                   Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights             Report from the Board of Commissioners                 Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 387
                                                                                                                         FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              LIMBAH YANG DIHASILKAN (TON)
                                                                        UNIT             2025
                       WASTE GENERATED (TON)

 Limbah Berbahaya (B3)
 Hazardous Waste
 Limbah B3 Padat | Solid Hazardous Waste                                 ton                 9.100




                                                                                                                  793,26
 LImbah B3 Cair | Liquid Hazardous Waste                                 ton                     363
 Total Limbah Berbahaya (B3) | Total Hazardous Waste                     ton                 9.463




                                                                                                                    ton
 Limbah Tidak Berbahaya (Non-B3)
 Non-Hazardous Waste
 Limbah Non-B3 Padat | Non-Hazardous Solid Waste                         ton                16.146
 Limbah Non-B3 Cair | Non-Hazardous Liquid Waste                         ton                19.779
 Total Limbah Tidak Berbahaya (Non-B3)
                                                                         ton              98.087
 Total Non-Hazardous Waste
Keterangan: Perubahan metode pengumpulan data limbah yang dihasilkan pada tahun 2025                               TOTAL LIMBAH
yang mencakup 15 entitas.
Note: There is a change to the waste generated data collection methods in 2025 across 15 entities.
                                                                                                                  YANG BERHASIL
JU M L AH LI M BAH B ERDA SARK AN M ETODE PENG ELOL A AN LI M BAH
                                                                                                                  DI DAUR ULANG
TOTAL WASTE BASED ON WASTE MANAGEMENT METHOD
                                                                                                                    PADA TAHUN
              METODE PENGELOLAAN LIMBAH
                  WASTE MANAGEMENT METHODS
                                                                       UNIT               2025
                                                                                                                 2025 (pihak ketiga)
 Internal
 Daur Ulang | Recycling                                                  ton                       184
 Tempat Pembuangan Akhir | Landfills                                     ton                     2.100               TOTAL WASTE
 Penyimpanan di Tempat | Onsite Storage                                  ton                     2.043              SUCCESSFULLY
 Pihak Ketiga – Eksternal
 Third party -External                                                                                               RECYCLED IN
 Penggunaan Kembali | Reuse                                              ton                     0,50
 Pembakaran | Incineration                                               ton                      2,72
                                                                                                                   2025 (Third Party)
 Daur Ulang | Recycling                                                  ton                793,26
 Tempat Pembuangan Akhir | Landfills                                     ton                        71

Keterangan: Perubahan metode pengumpulan data limbah yang dihasilkan pada tahun 2025
yang mencakup 15 entitas.
Note: There is a change to the waste generated data collection methods in 2025 across 15 entities.




PENGENDALIAN DAMPAK TERHADAP                                                         CONTROL OF IMPACTS ON
KAWASAN KONSERVASI ATAU                                                              CONSERVATION AREAS OR AREAS
KAWASAN DENGAN KEANEKARAGAMAN                                                        WITH HIGH-BIODIVERSITY [SEOJK F.9]
HAYATI TINGGI [SEOJK F.9][SEOJK                                                      [SEOJK F.10][GRI 304-1][GRI 304-3]
F.10][GRI 304-1][GRI 304-3]                                                          All operational facilities of BNBR are located
Seluruh fasilitas operasional BNBR berada di                                         within government-designated industrial zones;
kawasan industri yang telah ditetapkan pemerintah,                                   consequently, there are no plans to build new
sehingga tidak terdapat rencana pembangunan                                          facilities within or near conservation areas or
fasilitas baru di dalam maupun di sekitar area                                       regions characterized by high biodiversity. The
konservasi atau wilayah dengan keanekaragaman                                        Company’s commitment to protect ecologically
hayati tinggi. Komitmen perlindungan kawasan                                         significant regions continues to be upheld as part
bernilai ekologis tetap dijalankan sebagai bagian                                    of the Company’s environmental responsibilities.
dari tanggung jawab lingkungan perusahaan.




                                                                                                                                                      385
 Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan            Tanggung Jawab Sosial              Informasi Tambahan      Laporan Keuangan
    Human Capital Management           Tata Kelola Perusahaan             dan Lingkungan                 Additional Information    Financial Report
                                       Corporate Governance           Social and Environmental
                                       Implementation Report               Responsibility
Page 388
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PENGHIJAUAN                                                              REFORESTATION
      Program “Hijau untuk Negeri” menjadi salah satu                          The “Hijau Untuk Negeri” program is one of the
      inisiatif utama dalam memperkuat kualitas lingkungan                     main initiatives to strengthen environmental quality
      sekaligus mendukung pemulihan ekosistem.                                 and supporting ecosystem recovery. Throughout
      Sepanjang 2025, kegiatan penghijauan dilaksanakan                        2025, reforestation efforts were carried out in
      bersama Yayasan Bakrie Amanah, termasuk                                  collaboration with the Bakrie Amanah Foundation,
      penanaman mangrove yang berperan penting                                 including mangrove planting, which plays a vital role
      menjaga keseimbangan ekosistem pesisir. Langkah                          in maintaining the balance of coastal ecosystems.
      ini menunjukkan konsistensi perusahaan dalam                             This step demonstrates the company’s consistency in
      menjaga kelestarian alam sekaligus memperkuat daya                       preserving nature while concurrently bolstering the
      dukung lingkungan bagi kehidupan berkelanjutan.                          environment’s capacity to sustain sustainable life.

      PENGEMBANGAN BUDAYA                                                      FOSTERING AN ECO-FRIENDLY CULTURE
      RAMAH LINGKUNGAN DALAM                                                   WITHIN THE COMPANY [SEOJK F.1]
      PERUSAHAAN [SEOJK F.1]                                                   Various education and socialization programs have
      Berbagai program edukasi dan sosialisasi telah                           been integrated to foster environmental awareness
      diintegrasikan untuk menumbuhkan kesadaran                               among all stakeholders. The focus of these activities
      lingkungan di seluruh pemangku kepentingan. Fokus                        includes waste reduction, waste management,
      kegiatan meliputi pengurangan limbah, pengelolaan                        recycling, and environmental conservation practices.
      sampah, daur ulang, serta praktik pelestarian                            These efforts strengthen the development of a
      lingkungan. Upaya ini memperkuat pembentukan                             greener and more responsible work culture.
      budaya kerja yang lebih hijau dan bertanggung jawab.
                                                                               AIR QUALITY MANAGEMENT AND
      PENGELOLAAN KUALITAS UDARA DAN                                           EMISSION CONTROL [SEOJK F.12]
      PENGENDALIAN EMISI [SEOJK F.12]                                          A series of operational steps are implemented
      Serangkaian langkah operasional diterapkan                               to maintain air quality while lowering
      untuk menjaga kualitas udara sekaligus                                   greenhouse gas emissions from industrial
      menekan emisi gas rumah kaca dari aktivitas                              activities. These initiatives include:
      industri. Inisiatif tersebut meliputi:
                                                                               ♦       Installation of exhaust fan dust collectors,
      ♦    Pemasangan exhaust fan dust collector, ventilasi,                           ventilation systems, and smoke stacks with filters.
           dan cerobong asap yang dilengkapi filter.                           ♦       Greening efforts in open areas of
      ♦    Upaya penghijauan di area ruang                                             the factory environment.
           terbuka pada lingkungan pabrik.                                     ♦       Implementation of routine emissions testing
      ♦    Penerapan uji emisi rutin setiap enam bulan                                 every six months at each subsidiary for
           sekali di tiap anak perusahaan terhadap                                     operational vehicles, production machinery,
           kendaraan operasional, mesin produksi, genset,                              generators, or other heavy equipment to ensure
           atau alat-alat berat lainnya agar memenuhi                                  compliance with established safety thresholds.
           ambang batas aman yang ditetapkan.                                  ♦       Prohibiting the use of refrigerants
      ♦    Melarang penggunaan refrigeran yang                                         containing chlorofluorocarbons (CFCs)
           mengandung chlorofluorocarbon (CFC) pada                                    in air conditioning units (AC).
           unit pendingin udara (Air Conditioner, AC).                         ♦       Prioritizing the use of high-efficiency
      ♦    Mengutamakan penggunaan peralatan                                           equipment that uses refrigerants with an
           efisiensi tinggi dan yang beroperasi dengan                                 Ozone Depletion Potential (ODP) of 0 and
           refrigerant, bernilai ODP 0 dan Global                                      a low Global Warming Potential (GWP).
           Warming Potential (GWP) yang rendah.                                ♦       Integrating the latest technology to improve
      ♦    Mengintegrasi teknologi terbaru yang dapat                                  efficiency and reduce emission levels.
           meningkatkan efisiensi serta menekan                                ♦       Routine maintenance of all facilities to reduce
           tingkat emisi seminimal mungkin.                                            and avoid the use of chemicals containing
      ♦    Perawatan rutin di semua fasilitas untuk                                    Ozone Depleting Substances (ODS), which
           mengurangi dan menghindari penggunaan                                       harm the Earth’s protective ozone layer.
           bahan kimia mengandung Ozone Depleting
           Substances (ODS), yang mengakibatkan
           rusaknya lapisan ozon pelindung bumi.



386
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 389
                                                                                                                       FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Pemantauan menunjukkan kualitas udara ambien
maupun emisi cerobong berada dalam batas                                             Monitoring indicates that ambient air quality and
standar regulasi sepanjang 2025. Dalam periode                                       chimney emissions remain within regulatory standards
pelaporan tahun 2025, Perseroan telah memperbarui                                    throughout 2025. During the 2025 reporting period,
inventarisasi emisi gas rumah kaca (GRK) secara                                      the Company has updated its greenhouse gas (GHG)
menyeluruh sehingga data yang disajikan menjadi                                      emissions inventory to ensure more comprehensive
lebih komprehensif dan akurat. Berdasarkan hasil                                     and accurate data. Based on the latest inventory, total
inventarisasi terbaru, total emisi GRK dari cakupan                                  GHG emissions from Scope 1 (direct emissions) and
1 (emisi langsung) dan cakupan 2 (emisi tidak                                        Scope 2 (indirect emissions from electricity) amounted
langsung dari listrik) tercatat sebesar 3.442.879                                    to 3,442,879 tCO₂e, while total emissions including
tCO₂e, sedangkan total emisi termasuk cakupan                                        Scope 3 reached 302,409,219 tCO₂e. [ [SEOJK F.11]
3 mencapai 302.409.219 tCO₂e. [SEOJK F.11]                                           [GRI 305-1][GRI 305-2][GRI 305-3][GRI 305-4]
[GRI 305-1][GRI 305-2][GRI 305-3][GRI 305-4]


              EMISI GRK (TCO₂E)
                                                              2025
             GHG EMISSIONS (TCO₂E)

 Cakupan 1 – Emisi Langsung                                                                      EMISI GRK CAKUPAN 1 DAN 2
                                                               1.507.357
 Scope 1 — Direct Emissions                                                                      GHG EMISSION SCOPE 1 AND 2
 Emisi langsung dari
 pembakaran Stasioner                                           940.264
 Stationary combustion
 Emisi langsung dari
 pembakaran bergerak                                            566.883
 Mobile combustion
                                                                                                                                27%
 Emisi langsung dari proses pengolahan
                                                                     48
 Process emissions
 Emisi fugitive langsung
                                                                     162
 Fugitive emissions
                                                                                                 56%
 Cakupan 2 - Emisi Tidak
 Langsung (listrik)
                                                               1.936.059
 Scope 2 — Indirect
 Emissions (Electricity)                                                                                                              16%

 Cakupan 3 - Emisi Tidak Langsung
                                                                895.213
 Scope 3 — Other Indirect Emissions
 Perjalanan Dinas
                                                                298.723
 Business travel
 Transportasi dan distribusi hulu
                                                                258.476
 Upstream transport & distribution
 Transportasi dan distribusi hilir
                                                                257.326
 Downstream transport & distribution
 Pembelian Barang dan Jasa|
                                                                 80.358
 Purchased goods & services


 Total Emisi (Cakupan 1 dan 2)
                                                               3.443.416
 TOTAL EMISSIONS (Scope 1 dan 2)
 Total Emisi (Cakupan 1,2, dan 3)
                                                              4.338.629
 TOTAL EMISSIONS (Scope 1 , 2 and 3)
Keterangan:
Perubahan metode pengumpulan data emisi GRK pada tahun 2025 yang
mencakup 15 entitas.
Note:
There is a change to GHG emissions data collection methods in 2025
across 15 entities.




                                                                                                                                                    387
 Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan              Tanggung Jawab Sosial            Informasi Tambahan      Laporan Keuangan
    Human Capital Management         Tata Kelola Perusahaan               dan Lingkungan               Additional Information    Financial Report
                                     Corporate Governance             Social and Environmental
                                     Implementation Report                 Responsibility
Page 390
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              TRANSISI BNBR MENUJU BISNIS                                       BNBR’S TRANSITION TO
              BERKELANJUTAN & KOMITMEN                                          SUSTAINABLE BUSINESS &
              UNTUK MENDUKUNG TARGET                                            COMMITMENT TO SUPPORT
              INDONESIA DALAM MENCAPAI NET                                      INDONESIA’S TARGET TO ACHIEVE
              ZERO EMISSIONS DI TAHUN 2060                                      NET ZERO EMISSIONS BY 2060
              “Penerapan prinsip ESG (Environment,                              “We implement the ESG (Environment,
              Social, and Governance) kami tempatkan                            Social, and Governance) principles as the
              sebagai fondasi dalam setiap pengambilan                          foundation in all decision-making processes
              keputusan dan aktivitas operasional                               and operational activities of the Company.
              Perseroan. Tidak hanya berfokus pada                              Our focus extends beyond the growth and
              pertumbuhan dan pengembangan unit                                 developing business units; we are also
              bisnis, kami juga mengarahkan transformasi                        driving a technology-led industry transition
              industri berbasis teknologi untuk mendukung                       toward a lower-carbon, resource-efficient
              transisi menuju model bisnis yang lebih                           business model”- Anindya Novyan Bakrie,
              hijau, berkelanjutan, dan bertanggung jawab                       President Director and CEO of BNBR
              terhadap lingkungan.” - Anindya Novyan
              Bakrie, Presiden Direktur dan CEO BNBR




388
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 391
                                                                                                           FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        MEMPERCEPAT TRANSFORMASI                                              ACCELERATING TRANSPORTATION
        TRANSPORTASI MENUJU                                                   TRANSFORMATION TOWARDS
        ERA KENDARAAN LISTRIK                                                 THE ELECTRIC VEHICLE ERA
        Komitmen mendorong transisi transportasi                              Our commitment to advancing the transition
        rendah emisi kami wujudkan melalui                                    to low-emission transportation is realized
        pengembangan ekosistem kendaraan listrik                              through the development of an electric vehicle
        bersama PT VKTR Teknologi Mobilitas Tbk                               ecosystem in collaboration with PT VKTR
        (VKTR). Kolaborasi dengan berbagai pihak                              Teknologi Mobilitas (VKTR). Collaborations
        diarahkan untuk mendukung target transisi                             with various parties are intended to support
        transportasi DKI Jakarta menuju 100% pada                             DKI Jakarta’s transportation transition target
        2030 serta rencana induk Jawa Barat dalam                             to achieve 100% by 2030, as well as West
        penerapan angkutan umum berbasis listrik.                             Java’s master plan for the implementation
        Upaya ini sekaligus memperkuat kontribusi                             of electric-based public transportation.
        Perseroan terhadap peningkatan Tingkat                                This effort also strengthens the Company’s
        Konten Dalam Negeri melalui solusi teknologi                          contribution to increasing the Domestic
        transportasi yang andal dan bebas emisi.                              Content Level through reliable and emission-
                                                                              free transportation technology solutions.
        Pertumbuhan kinerja VKTR tercermin dari
        pendapatan VKTR yang meningkat signifikan                             VKTR’s performance growth is reflected in
        sebesar 61,89% hingga akhir 2025, dengan                              its revenue, which has increased significantly
        penjualan bus listrik sebagai kontributor                             by 61.89% by the end of 2025, with sales
        utama senilai Rp215,6 miliar dari 53 unit.                            of electric buses as the main contributor,
        Setelah tercatat di Bursa Efek Indonesia dan                          amounting to Rp215.6 billion from 53 units.
        memperluas fasilitas pabrik perakitan bus                             Following its listing on the Indonesia Stock
        serta truk listrik di Magelang, Jawa Tengah,                          Exchange and the expansion of its electric
        VKTR kini menjajaki kerja sama strategis                              bus and truck assembly facilities in Magelang,
        dengan sejumlah perusahaan otomotif global                            Central Java, VKTR is now exploring
        untuk pengembangan EV Mining Truck dan                                strategic partnerships with several global
        EV truck, sekaligus memperluas jaringan                               automotive companies for the development
        distribusi melalui kemitraan dengan dealer                            of EV Mining Trucks and EV trucks, while
        lokal di berbagai kota besar Indonesia.                               simultaneously expanding its distribution
                                                                              network through partnerships with local
        Produksi kendaraan listrik juga diperkuat                             dealers in major cities across Indonesia.
        melalui perusahaan patungan PT VKTR
        Sakti Industries (VKTS) di Magelang yang                              Electric vehicle production is also
        memproduksi bus listrik dan truk listrik                              strengthened through the joint venture PT
        secara Completely Knock-Down (CKD).                                   VKTR Sakti Industries (VKTS) in Magelang,
        Untuk mempercepat elektrifikasi transportasi                          which manufactures electric buses and
        nasional, Perseroan turut menandatangani                              trucks via the Completely Knock-Down (CKD)
        joint cooperation dengan perusahaan                                   method. To accelerate national transportation
        original equipment manufacturer (OEM) tier                            electrification, the Company has also
        0.5—penyedia solusi platform listrik yang                             signed a joint cooperation agreement with
        merupakan bagian dari produsen baterai                                a tier 0.5 original equipment manufacturer
        terbesar di dunia—sebagai langkah strategis                           (OEM)—a provider of electric platform
        mendukung target Net Zero Emission 2060.                              solutions that is part of the world’s largest
                                                                              battery manufacturer—as a strategic step to
                                                                              support the 2060 Net Zero Emission target.




                                                                                                                                             389
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 392
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              OPTIMALISASI INFRASTRUKTUR                                        OPTIMIZATION OF NEW
              ENERGI BARU DAN TERBARUKAN                                        AND RENEWABLE ENERGY
              DENGAN SOLUSI PLTS ATAP                                           INFRASTRUCTURE WITH ROOFTOP
              Kesadaran akan pentingnya transisi energi
                                                                                SOLAR POWER PLANT SOLUTIONS
              global mendorong BNBR mempercepat                                 Awareness of the importance of the global
              pengembangan infrastruktur energi baru                            energy transition motivates BNBR to accelerate
              terbarukan melalui PT Bakrie Power dan                            the development of new renewable energy
              entitas anaknya, PT Helio Synar Energi                            infrastructure through PT Bakrie Power
              (Helio). Arah strategis ini tidak hanya berfokus                  and its subsidiary, PT Helio Synar Energi
              pada perlindungan lingkungan, tetapi juga                         (Helio). This strategic direction not only
              pada penciptaan nilai berkelanjutan bagi                          focuses on environmental protection but
              generasi mendatang melalui penguatan                              also aims to generate sustainable value
              portofolio bisnis energi hijau.                                   for future generations by strengthening
                                                                                the green energy business portfolio.
              Realisasi konkret terlihat dari pembangunan
              fasilitas Pembangkit Listrik Tenaga Surya (PLTS)                  Concrete realization can be seen in the
              Atap di pabrik PT Braja Mukti Cakra (BMC)                         construction of a rooftop Solar Power Plant
              dengan kapasitas 317,7 kWp yang mampu                             (PLTS) at PT Braja Mukti Cakra (BMC), with a
              menghasilkan hingga 434 MWh listrik per tahun.                    capacity of 317.7 kWp, capable of generating up
              Sistem ini tidak hanya memenuhi kebutuhan                         to 434 MWh of electricity annually. This system
              energi operasional, tetapi juga menekan emisi                     not only fulfills operational energy demands
              CO₂ hingga 415 ribu kg per tahun—setara                           but also reduces CO₂ emissions by as much as
              dengan penyerapan karbon oleh sekitar                             415,000 kg annually—equivalent to the carbon
              15.000 pohon. Implementasi ini menegaskan                         absorption of approximately 15,000 trees. This
              komitmen BNBR yang didukung penuh                                 implementation reaffirms BNBR’s commitment,
              oleh KTB dalam mempercepat transformasi                           fully supported by KTB, to accelerate the
              menuju operasional yang lebih hijau.                              transition toward greener operations.

              Selain itu, melalui kolaborasi antara PT Bakrie                   In addition, through the collaboration
              Pipe Industries (BPI) dan PT Helio Synar Energi                   between PT Bakrie Pipe Industries (BPI) and
              telah diselesaikan pembangunan instalasi                          PT Helio Synar Energi (Helio), installation of
              PLTS Atap di fasilitas BPI di Bekasi, Jawa                        a rooftop Solar Power Plant was completed
              Barat, dengan kapasitas mencapai 500 kWp.                         at BPI facility in Bekasi, West Java, with a
              Proyek ini tidak hanya berkontribusi pada                         capacity of 500 kWp. This project contributes
              pengurangan ketergantungan terhadap energi                        to reducing dependence on fossil-based
              berbasis fosil, tetapi juga mampu menurunkan                      energy while lowering carbon emissions
              emisi karbon sekitar 351,31 ton per tahun,                        by approximately 351.31 tons per year—
              setara dengan penanaman sekitar 480 pohon                         equivalent to planting around 480 trees
              setiap tahunnya, serta menghasilkan energi                        annually—and generating clean energy of
              bersih sebesar 739.600 kWh per tahun.                             approximately 739,600 kWh per year.

              Ke depan, Helio berencana untuk memperluas                        Looking ahead, Helio plans to further
              instalasi PLTS Atap di berbagai fasilitas                         expand rooftop solar installations across
              operasional Grup Bakrie dengan kapasitas                          various operational facilities within the
              yang lebih besar, serta menjajaki peluang kerja                   Bakrie Group with larger capacities, while
              sama dengan pelanggan di sektor komersial                         also exploring partnerships with commercial
              dan industri dalam mendukung integrasi                            and industrial sector customers to support
              energi terbarukan. Inisiatif ini merupakan                        renewable energy integration. This expansion
              bagian dari strategi jangka panjang BNBR                          forms part of BNBR’s long-term strategy
              dalam mengembangkan infrastruktur energi                          to develop clean energy infrastructure in
              bersih yang selaras dengan tren global                            line with global energy transition trends.




390
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 393
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




         INVESTASI STRATEGIS DI                                                STRATEGIC INVESTMENT IN
         TEKNOLOGI KONSTRUKSI                                                  ECO-FRIENDLY CONSTRUCTION
         RAMAH LINGKUNGAN                                                      TECHNOLOGY
         Eksplorasi peluang bisnis berkelanjutan terus                         We continue in exploring sustainable business
         kami lakukan melalui PT Modula Sustainability                         opportunities through PT Modula Sustainability
         Indonesia (Modula) yang berfokus pada                                 Indonesia (Modula), with a focus on the
         subsektor teknologi konstruksi pencetakan tiga                        3D concrete printing (3DCP) construction
         dimensi (3DCP). Kemitraan strategis dengan                            technology subsector. A strategic partnership
         COBOD International dari Denmark—salah satu                           with COBOD International from Denmark—one
         perusahaan terkemuka di bidangnya—menjadi                             of the leading companies in its field—serves
         fondasi pengembangan teknologi konstruksi                             as the foundation for the development of
         inovatif yang efisien dan ramah lingkungan.                           innovative, efficient, and environmentally
                                                                               friendly construction technology.
         Inisiatif Modula sekaligus membuka jalur
         transformasi bagi BNBR yang telah lama                                Modula’s initiative additionally provides
         bergerak di industri bahan bangunan untuk                             a transformational pathway for BNBR
         menghadirkan alternatif konstruksi yang                               which has been operating in the building
         lebih cepat, presisi, dan berkelanjutan.                              materials industry, to introduce alternative
         Dengan pendekatan ini, investasi teknologi                            construction methods that are more precise,
         tidak hanya memperkuat daya saing                                     and sustainable. Through this approach,
         bisnis, tetapi juga mendukung percepatan                              technological investments not only strengthen
         adopsi solusi konstruksi masa depan yang                              business competitiveness but also support the
         selaras dengan prinsip keberlanjutan.                                 acceleration of adopting future construction
                                                                               solutions aligned with sustainability principles.




KEPATUHAN TERHADAP REGULASI
LINGKUNGAN HIDUP
COMPLIANCE WITH ENVIRONMENTAL
REGULATIONS [GRI 307-1] [SEOJK F.16]
Menjaga lingkungan yang sehat dan berkelanjutan                               Maintaining a healthy and sustainable environment
menjadi bagian penting dari pendekatan operasional                            is an important part of BNBR’s operational approach.
BNBR. Seluruh aktivitas bisnis dirancang dengan                               All business activities are designed in accordance
mengacu pada regulasi lingkungan yang berlaku                                 with relevant environmental regulations to prevent
agar tidak menimbulkan dampak negatif, didukung                               negative impacts, reinforced by the implementation
penerapan standar operasional ketat, khususnya                                of strict operational standards, particularly
dalam penggunaan bahan kimia dan pengolahan                                   concerning the use of chemicals and waste
limbah. Pemantauan serta evaluasi berkala juga                                management. Ongoing monitoring and assessment
dilakukan untuk memastikan setiap pihak yang terlibat                         are regularly performed to ensure that all parties
menjalankan ketentuan yang telah ditetapkan.                                  involved adhere to the established provisions.

Pelaksanaan audit lingkungan dilakukan secara                                 Environmental audits are conducted annually
rutin setiap tahun pada seluruh unit bisnis,                                  across all business units, encompassing operational
mencakup kegiatan operasional, produksi, hingga                               activities, production, and project development.
pengembangan proyek. Proses ini sekaligus menjadi                             This process also serves as a strategic step to
langkah strategis untuk memperkuat implementasi                               strengthen the implementation of environmental




                                                                                                                                             391
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 394
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      pengelolaan lingkungan di seluruh lini usaha.                            management throughout all lines of business.
      Penyempurnaan praktik pengelolaan lingkungan                             Continuous improvement of environmental
      terus menjadi prioritas, sejalan dengan kebutuhan                        management practices remains a priority, in
      inovasi dan peningkatan kinerja bisnis berkelanjutan.                    line with the necessity for innovation and the
                                                                               advancement of sustainable business performance.




      CSR DI BIDANG KETENAGAKERJAAN,
      KESEHATAN, DAN KESELAMATAN KERJA
      CSR IN THE FIELD OF LABOR, HEALTH,
      AND OCCUPATIONAL SAFETY




              6,3
              TINGKAT
              KECELAKAAN
                                                                                               0
                                                                                               HAK ASASI MANUSIA
                                                                                               HUMAN RIGHTS
              ACCIDENT RATE
                                                                                               Pelanggaran yang dilaporkan.
              Frekuensi terhadap total tenaga kerja                                            Tidak terdapat pelanggaran yang
              Frequency per total workforce                                                    dilaporkan di seluruh entitas


              0%                   tingkat fatalitas
                                   fatality rate
                                                                                               Violations reported. Clean
                                                                                               record across all entities




      Komitmen terhadap keberlanjutan usaha BNBR tidak                         BNBR recognizes that employees are the
      terlepas dari peran karyawan sebagai fondasi utama                       primary asset in achieving business progress
      pencapaian kinerja. Karena itu, sebagai bentuk                           and sustainability. As part of our responsibility
      tanggung jawab kepada seluruh insan kerja, program                       toward employees, we have implemented
      Ketenagakerjaan, Kesehatan, dan Keselamatan Kerja                        Labor, Health, and Occupational Safety (OHS)
      (K3) dijalankan dengan mengacu pada kerangka kerja                       programs based on the OHS Management
      OHS Management Program. [SEOJK F.21] [GRI 403-1]                         Program framework. [SEOJK F.21] [GRI 403-1]

      Acuan utama pelaksanaan K3 di lingkungan                                 In implementing OHS, our guidelines refer to
      BNBR adalah Company Health and Safety Policy                             the Company Health and Safety Policy ratified
      yang disahkan pada 25 Januari 2013. Kebijakan                            on January 25, 2013. This policy is designed
      ini dirumuskan untuk memastikan terciptanya                              to create a safe, healthy, and environmentally
      tempat kerja yang aman, sehat, serta terbebas                            friendly workplace. Various efforts have been
      dari dampak negatif terhadap lingkungan.                                 made to achieve ideal occupational health and
      Untuk mewujudkan standar kesehatan dan                                   safety standards, including: [GRI 403-2]
      keselamatan kerja yang optimal, berbagai
      langkah berikut telah diterapkan: [GRI 403-2]




392
                      Profil Perusahaan                Ikhtisar Utama      Laporan Dewan Komisaris dan Direksi      Analisis dan Pembahasan Manajemen
                      Corporate Profile                Main Highlights    Report from the Board of Commissioners    Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 395
                                                                                                                  FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




♦       Identifikasi dan evaluasi terhadap aspek                                  ♦      Identification and evaluation of aspects and
        serta potensi ancaman kesehatan dan                                              potential hazards related to occupational
        keselamatan kerja serta menentukan                                               health and safety, along with the
        pengendalian terhadap risiko dan dampaknya                                       determination of controls to mitigate risks
        dalam tingkat yang dapat diterima.                                               and their impacts to an acceptable level.
♦       Komitmen untuk mematuhi peraturan perundang-                              ♦      Commitment to comply with laws, regulations,
        undangan dan persyaratan lainnya.                                                and other pertinent requirements.
♦       Pencegahan kecelakaan kerja, cidera,                                      ♦      Prevention of work-related accidents, injuries,
        sakit di tempat kerja serta polusi.                                              illnesses in the workplace, and pollution.
♦       Pengurangan limbah dan konsumsi energi.                                   ♦      Reduction of waste and energy consumption.
♦       Pencatatan serta sosialisasi kinerja                                      ♦      Recording and socialization of OHS performance.
        kesehatan dan keselamatan kerja.                                          ♦      Ensuring the management of hazardous
♦       Memastikan pengendalian terhadap                                                 conditions and behaviours that could lead
        kondisi dan perilaku yang tidak aman                                             to accidents or injuries on the job.
        dan dapat mengakibatkan kecelakaan                                        ♦      Continuous improvement in the
        atau cedera di saat kerja.                                                       implementation of OHS..
♦       Perbaikan terus menerus dalam penerapan K3L.


                                                                                  OCCUPATIONAL HEALTH
PELATIHAN KESEHATAN DAN                                                           AND SAFETY TRAINING
KESELAMATAN KERJA
                                                                                  The Occupational Health and Safety (OHS) policies
Kebijakan Kesehatan dan Keselamatan Kerja (K3) di                                 within BNBR and its subsidiaries continue to be
lingkungan BNBR dan anak usaha masih dipengaruhi                                  influenced by the experiences gained during the
oleh pengalaman penanganan pandemi COVID-19                                       COVID-19 pandemic, which transpired several
yang terjadi beberapa tahun lalu. Risiko kecelakaan                               years earlier. The risk of work-related accidents
kerja dan kesehatan karyawan diantisipasi melalui                                 and employee health are addressed through the
penerapan kebijakan OHS BNBR, kepatuhan terhadap                                  implementation of BNBR’s OHS policies, compliance
standar internasional ISO serta OHSAS (Occupational,                              with international standards such as ISO and OHSAS
Health, and Safety Assessment Series), dan penguatan                              (Occupational, Health, and Safety Assessment
protokol kesehatan. Upaya tersebut juga diwujudkan                                Series), and the enhancement of health protocols.
melalui pelaksanaan pelatihan dan sosialisasi rutin                               These efforts are further supported by regular
terkait kriteria ISO dan OHSAS. [SEOJK F.21] [GRI 403-1]                          training sessions and socialization related to ISO
                                                                                  and OHSAS criteria. [SEOJK F.21] [GRI 403-1]
Berbagai program menjadi sarana evaluasi sekaligus
penguatan implementasi keselamatan dan kesehatan                                  Various programs serve as tools to evaluate
kerja di lingkungan Perusahaan. Keterlibatan BNBR                                 and strengthen occupational safety and health
dalam Program Lokakarya ISO 9001:2015, Program                                    implementation within the company environment.
Pertolongan Pertama, Program Sosialisasi Pencegahan                               BNBR’s participation in the ISO 9001:2015 Workshop
Penyakit, Program Penanganan Bahan Berbahaya                                      Program, First Aid Program, Disease Prevention
dan Beracun (B3), serta Program Pemadaman                                         Socialization Program, Hazardous and Toxic Materials
Kebakaran menunjukkan konsistensi tersebut.                                       (B3) Handling Program, and Fire Extinguishing
Dukungan tambahan pada tahun 2025 diwujudkan                                      Program exemplifies this consistency. Additional
melalui pelaksanaan kegiatan berikut: [GRI 403-5]                                 support in 2025 has been demonstrated through the
                                                                                  implementation of the following activities: [GRI 403-5]
♦       Lokakarya dan implementasi Sistem
        Manajemen K3 berbasis ISO 45001:2018                                      ♦      Workshops and implementation of
♦       Penggunaan Alat Pelindung Diri (APD) dan                                         Occupational Health and Safety Management
        keselamatan kerja, termasuk bekerja di ketinggian                                System based on ISO 45001:2018
♦       Peningkatan kewaspadaan dan                                               ♦      Use of Personal Protective Equipment
        pengendalian lingkungan kerja melalui                                            (PPE) and occupational safety practices,
        program Safety Awareness, simulasi                                               including working at height
        tanggap darurat, dan kegiatan P2K3                                        ♦      Enhancement of workplace awareness and
♦       Pengelolaan bahan berbahaya (B3),                                                environmental control through Safety Awareness
        termasuk pemahaman Material Safety Data                                          programs, emergency response simulations,




                                                                                                                                                 393
    Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
       Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 396
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




           Sheet (MSDS) dan pelatihan penanganan                                       and OHS committee (P2K3) activities
           tumpahan bahan kimia (spill response)                               ♦       Hazardous materials (B3) management,
      ♦    Pelatihan keselamatan pengangkatan                                          including understanding of Material Safety Data
           dan penggunaan peralatan kerja (lifting),                                   Sheets (MSDS) and spill response training
           termasuk crane dan peralatan bertekanan                             ♦       Lifting and equipment safety training, including
      ♦    Pelatihan identifikasi bahaya, penilaian risiko,                            cranes and pressurized equipment operations
           dan penerapan perilaku kerja aman                                   ♦       Hazard identification, risk assessment,
      ♦    Pelatihan pencegahan dan penanggulangan                                     and safe work behavior training
           kebakaran, termasuk penggunaan APAR                                 ♦       Fire prevention and firefighting training, including
           dan simulasi pemadaman kebakaran                                            the use of fire extinguishers and fire drills
      ♦    Pelatihan keselamatan kelistrikan,                                  ♦       Electrical safety training, including high-voltage
           termasuk keselamatan tegangan tinggi                                        safety and relevant technical certifications
           dan sertifikasi teknis terkait
                                                                               ♦       Trainings related to green industry
      ♦    Pelatihan terkait industri hijau                                            and green productivity.
           dan green productivity
                                                                               The consistency of health and safety policy
      Konsistensi implementasi kebijakan kesehatan                             implementation across all lines is maintained through
      dan keselamatan kerja di seluruh lini dijaga melalui                     the establishment of the Occupational Health and
      pembentukan Panitia Pembina Kesehatan dan                                Safety Supervisory Committee (P2K3) at the BNBR
      Keselamatan Kerja (P2K3) di tingkat Grup BNBR.                           Group level. This committee comprises employee
      Komite ini beranggotakan perwakilan karyawan                             representatives from each business unit, who are
      dari setiap unit usaha yang bertugas mengawasi                           responsible for overseeing and implementing
      sekaligus menjalankan program K3. Tanggung                               OHS programs. The responsibility to implement
      jawab penerapan seluruh aspek K3, mulai dari                             all aspects of OHS, including providing Personal
      penyediaan Personal Protective Equipment (PPE)                           Protective Equipment (PPE) and establishing the OHS
      hingga pembentukan Komite Manajemen K3, tetap                            Management Committee, resides with each subsidiary
      berada pada masing-masing anak perusahaan                                in accordance with the stipulations of the Collective
      sesuai ketentuan dalam Perjanjian Kerja Bersama                          Labour Agreement (CLA). Detailed information
      (PKB). Rincian posisi, tugas, dan tanggung                               regarding the positions, duties, and responsibilities
      jawab P2K3 dapat dilihat pada PKB berikut:                               of P2K3 can be found in the following CLA:

      ♦    PKB dari PT Bakrie Autoparts                                        ♦       CLA from PT Bakrie Autoparts
           (BA) Bab VIII Pasal 55                                                      (BA) Chapter VIII Article 55
      ♦    PKB dari PT Bakrie Construction                                     ♦       CLA from PT Bakrie Construction
           (BCons) Bab VIII Pasal 56-58                                                (BCons) Chapter VIII Article 56-58
      ♦    PKB dari PT Bakrie Metal Industries                                 ♦       CLA from PT Bakrie Metal Industries
           (BMI) Bab IX Pasal 51                                                       (BMI) Chapter IX Article 51
      ♦    PKB dari PT Bakrie Pipe Industries                                  ♦       CLA from PT Bakrie Pipe Industries
           (BPI) Bab VII Pasal 45                                                      (BPI) Chapter VII Article 45
      ♦    PKB dari PT Bina Usaha Mandiri                                      ♦       CLA from PT Bina Usaha Mandiri
           Mizusawa (BUMM) Pasal 4                                                     Mizusawa (BUMM) Article 4
      ♦    PKB dari PT Braja Mukti Cakra                                       ♦       CLA from PT Braja Mukti Cakra
           (BMC) Bab X Pasal 62                                                        (BMC) Chapter X Article 62
      ♦    PKB dari PT Multi Kontrol Nusantara                                 ♦       CLA from PT Multi Kontrol Nusantara
           (MKN) Bab VIII Pasal 40                                                     (MKN) Chapter VIII Article 40
      ♦     PKB dari PT South East Asia Pipe                                   ♦       CLA from PT South East Asia Pipe Industries
           Industries (SEAPI) Bab VIII Pasal 44                                        (SEAPI) Chapter VIII Article 44


      KESEHATAN [GRI 403-3]                                                    HEALTH [GRI 403-3]
      Lingkungan kerja yang sehat dan produktif menjadi                        A healthy, productive work environment is the
      sasaran utama berbagai kebijakan kesejahteraan                           primary objective of employee welfare policies at
      karyawan di Grup BNBR. Untuk mendukung tujuan                            BNBR Group. To support this, all subsidiaries are




394
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 397
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




tersebut, seluruh anak perusahaan didorong                                     encouraged to actively participate in reducing
berpartisipasi aktif dalam menekan dampak                                      workplace health-related issues. The following
masalah kesehatan di tempat kerja. Sejumlah                                    initiatives are outlined as proactive steps to prevent
inisiatif berikut dirancang sebagai langkah antisipatif                        potential disruptions to employee performance:
terhadap potensi gangguan kinerja karyawan:
                                                                               ♦      Prioritizing treatment and prevention of diseases.
♦     Mengutamakan pengobatan dan                                              ♦      Organizing sports activities.
      pencegahan terhadap penyakit.
                                                                               ♦      Providing various health facilities,
♦     Penyelenggaraan kegiatan olahraga.                                              including sports and medical facilities.
♦     Menyediakan berbagai fasilitas kesehatan,                                ♦      Offering medical fund assistance for
      seperti fasilitas olahraga dan fasilitas medis                                  employees with health concerns.
♦     Penyediaan dana pengobatan bagi karyawan                                 ♦      Delivering counselling and outreach to
      yang mempunyai masalah kesehatan.                                               employees in need, especially regarding
♦     Menyediakan konseling dan penyuluhan                                            work-related health issues.
      kepada karyawan yang membutuhkan,
      terutama terkait masalah kesehatan yang
      berhubungan dengan pekerjaan.
                                                                               OCCUPATIONAL SAFETY [GRI 403-2]
                                                                               The Zero Accidents target has become the primary
                                                                               focus of BNBR’s occupational safety management
KESELAMATAN KERJA [GRI 403-2]
                                                                               and all its subsidiaries. Industry standards are
Target Kecelakaan Nihil menjadi arah utama                                     referenced in designing, operating, and maintaining
pengelolaan keselamatan kerja BNBR dan seluruh                                 all facilities to ensure their optimal and safe
anak usaha. Standar industri dijadikan acuan dalam                             functioning. Risk prevention is implemented
merancang, mengoperasikan, dan memelihara                                      through strict supervision and routine monitoring
seluruh fasilitas agar berfungsi optimal dan aman.                             of safety indicators. Comprehensive reviews of
Pencegahan risiko dilakukan melalui pengawasan                                 each OHS incident and enhanced awareness
ketat serta pemantauan rutin indikator keselamatan.                            among all personnel regarding accredited safety
Evaluasi menyeluruh atas setiap insiden K3L dan                                procedures are continuously conducted as part
peningkatan kesadaran seluruh personel terhadap                                of ongoing safety policy improvements.
prosedur operasi berbasis K3L terakreditasi terus
dilakukan sebagai bagian dari penyempurnaan




                                                                                           6,3
kebijakan keselamatan yang berkelanjutan.




                  KESELAMATAN KERJA
                                                             2025
                     WORKPLACE SAFETY                                                      FREKUENSI KECELAKAAN
Tingkat frekuensi kecelakaan (konsolidasi)                                                 KERJA DARI TOTAL PEGAWAI
                                                                      6,3
Accident frequency rate (consolidated)                                                     FREQUENCY OF WORK ACCIDENTS
Tingkat cedera serius (%)                                                                  FROM TOTAL EMPLOYEES
                                                                   0,0%
Serious injury rate (%)




                                                                                           0,5
Kecelakaan Tenaga Kerja Internal
Internal Workforce Accidents
Cedera berat | Major injuries                                  2
Cedera ringan | Minor injuries                                 6
Hari Kerja Hilang (Hari) | Lost-time injury (days)             8                           PERSENTASE KECELAKAAN
                                                                                           KERJA SERIUS YANG BERAKIBAT
Kecelakaan Kontraktor/Vendor                                                               CEDERA SERIUS DAN FATAL
Contractor / Vendor Accidents                                                              DARI TOTAL PEGAWAI (%)
Cedera berat | Major injuries                                  0                           PERCENTAGE OF SERIOUS WORK
                                                                                           ACCIDENTS RESULTING IN SERIOUS AND
Cedera ringan | Minor injuries                                 1
                                                                                           FATAL INJURIES TO ALL WORKERS (%)
Hari Kerja Hilang (Hari) | Lost-time injury (days)             1




                                                                                                                                              395
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 398
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      SERTIFIKASI TERKAIT KESEHATAN
      DAN KESELAMATAN KERJA 2025
      2025 OCCUPATIONAL HEALTH AND SAFETY
      CERTIFICATION [SEOJK F.21] [GRI 403-1]

      KESEMPATAN KERJA YANG ADIL                                               EQUAL EMPLOYMENT OPPORTUNITY
      [SEOJK F.18] [GRI 405-1]                                                 [SEOJK F.18] [GRI 405-1]
      Sinergi yang tumbuh dari keberagaman menjadi                             The synergy that grows from diversity has become
      kekuatan utama yang terus BNBR bangun dalam                              the main strength that BNBR continually cultivates
      lingkungan kerja. Prinsip “Kebersamaan” kami                             within the workplace. We uphold the principle of
      tempatkan sebagai fondasi untuk memastikan proses                        ‘Togetherness’ as the foundation to ensure that the
      rekrutmen di BNBR dan seluruh unit anak usaha                            recruitment process at BNBR and all subsidiary units
      berjalan terbuka tanpa diskriminasi, baik melalui                        is carried out in a transparent manner and free from
      rekrutmen internal guna mempercepat mobilitas                            discrimination, whether through internal recruitment
      karier maupun rekrutmen eksternal untuk menjaring                        to accelerate career progression or external
      talenta berkualitas. Evaluasi berkala dilakukan pada                     recruitment to attract high-calibre talent. Regular
      setiap tahapan seleksi dengan mengukur parameter                         evaluations are performed at each selection stage by
      kesetaraan, keragaman, dan inklusi agar data                             assessing parameters related to equality, diversity,
      yang dihasilkan mampu menjadi dasar identifikasi                         and inclusion, with the collected data serving as a
      sekaligus perbaikan atas potensi kesenjangan.                            basis for identifying and addressing potential gaps.

      Lingkungan kerja yang adil dan inklusif kami wujudkan                    We realize a fair and inclusive workplace environment
      melalui penerapan kebijakan ketenagakerjaan                              through the implementation of equal employment
      yang setara di seluruh lini. Untuk mendukung                             policies across all lines. To enhance operational
      produktivitas operasional, Grup BNBR menerapkan                          productivity, the BNBR Group applies a work
      skema perjanjian kerja yang berlaku setara bagi                          agreement scheme that is uniformly applicable to both
      karyawan tetap maupun kontrak, mencakup aspek                            permanent and contract employees, encompassing
      K3L, kesetaraan remunerasi, serta pengembangan                           aspects of K3L (Health, Safety, and Environment),
      diri dan pelatihan kompetensi. Pendekatan ini                            remuneration equality, as well as self-development
      memastikan setiap individu memperoleh peluang yang                       and competency training. This approach ensures
      sama untuk berkembang secara optimal sekaligus                           that all individuals have equal opportunities for
      memperkuat keberlanjutan kinerja organisasi.                             optimal development while also strengthening the
                                                                               sustainability of organizational performance.
      KESETARAAN REMUNERASI
                                                                               REMUNERATION EQUALITY
      Pemenuhan hak kompensasi yang setara bagi seluruh
      karyawan menjadi bagian penting dari komitmen                            Remuneration Equality
      Grup BNBR terhadap praktik ketenagakerjaan yang
      adil. Karena itu, tidak ada perbedaan perlakuan                          Ensuring equitable compensation rights for all
      dalam pemberian remunerasi antara karyawan wanita                        employees is an important part of BNBR Group’s
      dan pria. Sistem pengupahan dirancang adil dan                           commitment to fair labor practices. Consequently,
      kompetitif sebagai bentuk apresiasi terhadap kinerja                     there is no distinction in remuneration treatment
      sekaligus pendorong produktivitas, dengan gaji yang                      between female and male employees. The wage
      selalu memenuhi regulasi Upah Minimum Regional                           system is designed to be equitable and competitive,
      (UMR) di setiap wilayah operasional. Penetapan                           serving as a form of performance-based appreciation
      remunerasi dan bonus dilakukan berdasarkan                               and an incentive for productivity, with salaries
      penilaian kinerja tahunan, kompetensi individu, serta                    consistently aligned with the Regional Minimum
      biaya hidup di masing-masing area operasional                            Wage (RMW) requirements in each operational area.
      anak perusahaan. [GRI 405-2] [SEOJK F.20]                                Remuneration and bonuses are determined based
                                                                               on annual performance assessments, individual
                                                                               competencies, and the cost of living in each
                                                                               subsidiary’s operational area. [GRI 405-2] [SEOJK F.20]




396
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 399
                                                                                                                  FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Total remunerasi yang disalurkan kepada seluruh                                    The total remuneration allocated to all employees
karyawan (di luar tenaga outsourcing) pada tahun                                   (excluding outsourcing workers) in 2025 is
2025 mencapai Rp393,2 miliar, mencerminkan                                         projected to amount to Rp393.2 billion, reflecting
konsistensi implementasi kebijakan kompensasi                                      the consistent implementation of transparent and
yang transparan dan berbasis kinerja.                                              performance-oriented compensation policies.


REM U N ER A SI & TU NJANGAN YANG DI B ERI K AN PADA K ARYAWAN TETAP & K ARYAWAN KONTR AK
REMUNERATION & BENEFITS PROVIDED TO PERMANENT EMPLOYEES & CONTRACT EMPLOYEES [GRI 401-2]
                        REMUNERASI & TUNJANGAN                                            KARYAWAN TETAP                   KARYAWAN KONTRAK
                             REMUNERATION & BENEFITS                                    PERMANENT EMPLOYEES                CONTRACT EMPLOYEES

Upah dan gaji | Wages and salaries                                                              √                                   √

Dukungan untuk Perayaan Hari Besar Keagamaan
                                                                                                √                                   √
| Support for Religious Holiday Celebrations

Tunjangan Transportasi | Transport Allowance                                                    √                                   √

Cuti tahunan | Annual leave                                                                     √                                   √

Penghargaan Masa Kerja | Working Period Reward                                                  √

Penghargaan Layanan Produksi | Production Services Reward                                       √

Asuransi Kesehatan Pegawai (BPJS Kesehatan) |
Employee Health Insurance (BPJS Kesehatan)
Jaminan Sosial Tenaga Kerja (BPJS Tenaga Kerja) |
                                                                                                √                                   √
Worker Social Security (BPJS Tenaga Kerja)

Uang makan | Meal allowance                                                                     √                                   √

Tunjangan jabatan | Positional allowance                                                        √                                   √

Tunjangan Duka Keluarga Karyawan |
                                                                                                √                                   √
Employees’ Family Grief Allowance

Tunjangan Shift | Shift Allowance                                                               √                                   √

Insentif Kehadiran Karyawan | Employee Attendance Incentives                                    √                                   √

Tunjangan Telekomunikasi | Telecommunications Allowance                                         √

Cuti hamil | Maternity leave                                                                    √                                   √

Tunjangan Pernikahan | Marriage Allowance                                                       √                                   √

Cuti Haji/Umroh | Hajj/Umrah Leave                                                              √

Klinik Perusahaan | Company Clinic                                                              √                                   √

Bonus Tahunan | Yearly bonus                                                                    √                                   √

Rekreasi | Recreation                                                                           √                                   √

Tunjangan Pengganti | Replacement Allowance                                                     √                                   √

Tunjangan Keluarga | Family Allowance                                                           √

Tunjangan Pendidikan | Education Allowance                                                      √




                                                                                                                                                   397
 Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial         Informasi Tambahan          Laporan Keuangan
    Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan            Additional Information        Financial Report
                                       Corporate Governance         Social and Environmental
                                       Implementation Report             Responsibility
Page 400
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PELATIHAN DAN PENGEMBANGAN                                               TRAINING AND DEVELOPMENT
      [SEOJK F.22] [GRI 404-2]                                                 [SEOJK F.22] [GRI 404-2]
      Penguatan kompetensi sumber daya manusia terus                           We continuously promote the strengthening of
      kami dorong sebagai bagian dari strategi menjaga                         human resource competencies as a fundamental
      keberlanjutan usaha. Kesempatan yang setara kami                         element of our strategic approach to ensure business
      berikan kepada setiap karyawan untuk mengasah                            sustainability. We provide equal opportunities
      keahlian melalui beragam program pelatihan                               to all employees to develop their skills through
      dan pendampingan, sehingga pengembangan                                  diverse training and mentoring programs, so
      kapasitas individu berjalan selaras dengan                               that individual capacity development is aligned
      kebutuhan organisasi dan target keberlanjutan                            with organizational needs and the company’s
      Perusahaan. Upaya ini sekaligus memastikan                               sustainability targets. This effort also ensures that
      setiap talenta mampu berkembang optimal serta                            all talent can achieve optimal development and
      berkontribusi nyata terhadap pertumbuhan bisnis.                         make a tangible contribution to business growth.

      Program pelatihan disusun dalam dua kategori                             The training programs are organized into two main
      utama, yaitu Program Pelatihan Manajerial dan                            categories: Managerial and Leadership Training
      Kepemimpinan serta Program Pelatihan Keterampilan                        Programs and Specialized Skills Training Programs. In
      Khusus. Dalam merancang program jangka panjang                           the development of long-term sustainable programs,
      yang berkelanjutan, BNBR bekerja sama dengan                             BNBR collaborates with Bakrie Learning Center
      Bakrie Learning Center (BLC). Perencanaan program                        (BLC). The planning process for these programs
      tersebut dilaksanakan melalui tahapan berikut:                           is conducted through the following stages:

      1.   Penilaian dan identifikasi bakat.                                   1.      Assessment and identification of talents.
      2.   Implementasi Rencana Suksesi Bakrie                                 2.      Implementation of the Bakrie Succession Plan.
      3.   Pengembangan program talent leadership melalui                      3.      Development of a talent leadership
           Bakrie Leadership Development Program                                       program through the Bakrie Leadership
      4.   Formulasi dan Sosialisasi Bakrie                                            Development Program.
           Values atau Trimatra Bakrie                                         4.      Formulation and socialization of Bakrie
      5.   Melaksanakan Bakrie Engagement Program                                      Values or the Bakrie Trimatra.
                                                                               5.      Executing the Bakrie Engagement Program.
      Informasi rinci mengenai keseluruhan program
      pelatihan dan pengembangan karyawan dapat dilihat                        Detailed information about the entire employee
      pada bagian Sumber Daya Manusia dalam laporan ini.                       training and development program can be found
                                                                               in the Human Resources section of this report.




398
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 401
                                                                                                                        FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




         INVESTASI UNTUK MASA
         DEPAN SDM INDONESIA
         INVESTING IN THE FUTURE OF
         INDONESIA’S HUMAN CAPITAL

         Partisipasi Grup Bakrie dalam Program Pemagangan Nasional — MagangHub Kemnaker RI
         The Bakrie Group’s Participation in the National Internship Programme —
         MagangHub, Ministry of Manpower of the Republic of Indonesia


        Akses terhadap pengalaman kerja yang                                          Access to quality work experience remains
        berkualitas masih menjadi salah satu                                          one of the greatest structural barriers faced
        hambatan struktural terbesar yang dihadapi                                    by Indonesia’s recent graduates. The high
        para lulusan baru Indonesia. Tingginya angka                                  unemployment rate among graduates is
        pengangguran di kalangan sarjana bukan                                        not solely due to a lack of talent, but rather
        semata disebabkan oleh kekurangan talenta,                                    to the gap between academic preparation
        melainkan oleh kesenjangan antara persiapan                                   and real-world work readiness.
        akademik dan kesiapan kerja di dunia nyata.
                                                                                      In response to this challenge, the Bakrie
        Dalam rangka merespons tantangan ini, Grup                                    Group is participating in MagangHub — a
        Bakrie berpartisipasi dalam MagangHub                                         national internship programme initiated by
        — program pemagangan nasional yang                                            the Ministry of Manpower of the Republic of
        diinisiasi oleh Kementerian Ketenagakerjaan                                   Indonesia (Kemnaker RI). This programme
        Republik Indonesia (Kemnaker RI). Program                                     is fully supported by various entities within
        ini diikuti secara menyeluruh oleh berbagai                                   the Bakrie Group ecosystem, encompassing
        entitas di bawah ekosistem Grup Bakrie,                                       18 business units with a total of 138 interns
        mencakup 18 unit bisnis dengan total lebih                                    placed across various regions of Indonesia.
        dari 138 pemagang yang ditempatkan
        di berbagai wilayah Indonesia.                                                As the parent company within the Bakrie
                                                                                      Group ecosystem, PT Bakrie & Brothers
        Sebagai perusahaan induk dalam ekosistem                                      Tbk (BNBR) plays an active role in this
        Grup Bakrie, PT Bakrie & Brothers Tbk                                         programme. In Batch 2 and Batch 3, BNBR,
        (BNBR) turut berperan aktif dalam program                                     together with its 9 business entities, placed
        ini. Pada Batch 2 dan Batch 3, BNBR                                           77 interns across five regions, making
        bersama 9 entitas bisnisnya menempatkan                                       BNBR one of the largest contributors to
        77 pemagang di lima wilayah, menjadikan                                       this programme. This involvement is not
        BNBR salah satu kontributor terbesar dalam                                    merely symbolic participation — but a
        program ini. Keterlibatan ini bukan sekadar                                   reflection of the Company’s commitment to
        partisipasi simbolis — melainkan cerminan                                     actively building a talent pool that supports
        dari komitmen Perseroan untuk secara                                          long-term human resource needs.
        aktif membangun cadangan talenta yang
        mendukung kebutuhan SDM jangka panjang.




                           9
                Entitas Bisnis BNBR
                                                                  77
                                                         Pemagang BNBR
                                                                                                     5
                                                                                                    Wilayah
                                                                                                                                  40+
                                                                                                                                   Posisi yang
                yang Berpartisipasi                      yang Ditempatkan                         Penempatan                       Ditawarkan
                  BNBR Business                         BNBR Interns Placed                        Placement                     Positions Offered
                Entities Participating                                                              Regions




                                                                                                                                                             399
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan           Tanggung Jawab Sosial            Informasi Tambahan              Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan            dan Lingkungan               Additional Information            Financial Report
                                         Corporate Governance          Social and Environmental
                                         Implementation Report              Responsibility
Page 402
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




              TENTANG
              MAGANGHUB
              ABOUT MAGANGHUB
              MagangHub adalah program pemagangan                               MagangHub is a nationally structured and
              terstruktur dan terkoordinasi secara                              coordinated internship programme established
              nasional yang dibentuk oleh Kemnaker RI                           by the Indonesian Ministry of Manpower
              untuk menjembatani kesenjangan antara                             to bridge the gap between education and
              pendidikan dan dunia kerja bagi lulusan                           the workplace for Indonesian graduates.
              Indonesia. Program ini menyasar lulusan                           The programme targets diploma (D1–D4)
              diploma (D1-D4) dan sarjana (S1) yang lulus                       and bachelor’s degree (S1) graduates who
              dalam satu tahun terakhir, menempatkan                            have graduated within the last year, placing
              mereka di lingkungan profesional selama                           them in professional environments for six
              6 bulan. Peserta menerima tunjangan                               months. Participants receive a monthly
              bulanan setara Upah Minimum Regional                              allowance equivalent to the applicable
              (UMR/UMP) yang berlaku, dan perusahaan                            Regional Minimum Wage (UMR/UMP), and
              yang berpartisipasi sebagai pemberi kerja                         participating companies, as employers,
              berkomitmen pada sistem mentorship                                are committed to a structured mentoring
              terstruktur serta pembelajaran berbasis peran.                    system and role-based learning.

              Program ini beroperasi melalui platform resmi                     The programme operates through an official
              yang dikelola Kemnaker RI, memastikan                             platform managed by the Indonesian Ministry
              akuntabilitas di seluruh proses penempatan,                       of Manpower, ensuring accountability
              kehadiran, dan kualitas program. Bagi                             throughout the placement process,
              BNBR, MagangHub merupakan saluran                                 attendance, and programme quality. For
              resmi yang didukung pemerintah untuk                              BNBR, MagangHub is an official government-
              berkontribusi secara bermakna terhadap                            backed channel to contribute meaningfully
              pengembangan tenaga kerja nasional sekaligus                      to national workforce development whilst
              menumbuhkan talenta dari akar rumput.                             nurturing talent from the grassroots.




                           “Partisipasi kami dalam MagangHub adalah investasi dalam modal manusia Indonesia
                             — dan dalam angkatan kerja BNBR di masa depan. Ketika kami mengembangkan
                             profesional muda dengan kompetensi nyata, kami sedang membangun cadangan
                                  talenta yang akan menggerakkan BNBR selama satu dekade ke depan.”

                             “Our participation in MagangHub is an investment in Indonesia’s human capital —
                            and in BNBR’s future workforce. As we develop young professionals with real-world
                           competencies, we are building a talent pool that will drive BNBR for the next decade.”




400
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 403
                                                                                                                     FORWARD MOMENTUM
                                                    PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




HAK KARYAWAN [GRI 407-1]                                                               EMPLOYEE RIGHTS [GRI 407-1]
Lingkungan kerja yang adil dan inklusif kami bangun                                    We establish a fair and inclusive workplace by
dengan memastikan perlindungan terhadap seluruh                                        respecting the rights of all employees. This
hak karyawan. Komitmen ini tidak hanya diwujudkan                                      commitment is demonstrated not only through rewards
melalui pemberian penghargaan dan kompensasi,                                          and compensation but also through support for
tetapi juga melalui dukungan atas kebebasan                                            freedom of association, expression of opinions, and
berserikat, menyampaikan pendapat, serta melakukan                                     collective bargaining in accordance with relevant laws
perundingan kolektif sesuai ketentuan peraturan                                        and regulations. These principles are essential for
perundang-undangan yang berlaku. Prinsip tersebut                                      fostering healthy and sustainable industrial relations.
menjadi landasan penting dalam membangun
hubungan industrial yang sehat dan berkelanjutan.                                      As a form of implementation, BNBR offers
                                                                                       comprehensive support to employees in forming
Sebagai bentuk implementasinya, BNBR                                                   or joining labor unions. We believe that upholding
memberikan dukungan penuh kepada karyawan                                              these rights is a key factor in creating fair, balanced
untuk membentuk maupun bergabung dengan                                                working conditions that benefit all parties involved.
serikat pekerja. Kami meyakini bahwa pemenuhan
hak tersebut merupakan faktor kunci dalam
menciptakan kondisi kerja yang adil, seimbang,
dan memberikan manfaat bagi seluruh pihak.


                    NAMA SERIKAT BURUH PADA TAHUN 2025                                              JUMLAH MEMBER PADA TAHUN 2025
                                   NAME OF LABOR UNION IN 2025                                                   TOTAL MEMBERS IN 2025

Federasi Serikat Pekerja Metal Indonesia (FSPMI)
                                                                                                                              462
Federation of Indonesian Metal Workers Unions (FSPMI)
Serikat Pekerja Seluruh Indonesia (SPSI)
                                                                                                                              477
All Indonesian Workers Union (SPSI)
Serikat Pekerja Internal
                                                                                                                              143
Internal Workers Union
Total                                                                                                                         945




Segala bentuk praktik kerja paksa maupun                                               We unequivocally oppose all forms of forced labor and
mempekerjakan anak di bawah umur kami tolak                                            child labor as part of our commitment to upholding
dengan tegas sebagai bagian dari komitmen                                              integrity and business ethics. Our minimum working
menjaga integritas dan etika bisnis. Kebijakan                                         age policy of 18 years is enforced in accordance
usia kerja minimum 18 tahun kami terapkan sesuai                                       with Law No. 13 of 2003 concerning Manpower
UU No. 13 Tahun 2003 tentang Ketenagakerjaan,                                          and extends to all business partners, including
serta diberlakukan pula kepada seluruh mitra                                           those within the supply chain. This standard is
usaha, termasuk dalam rantai pasokan. Standar                                          maintained through strengthened monitoring and
tersebut dijaga melalui penguatan sistem                                               control systems in collaboration with our partners.
pemantauan dan pengendalian bersama para                                               Throughout 2025, no cases of underage labor or
mitra. Sepanjang tahun 2025, tidak ditemukan                                           forced labor have been found within BNBR or its
kasus pekerja di bawah umur maupun praktik                                             supply chain. [[SEOJK F.19] [GRI 408-1][GRI 409-1]
kerja paksa di lingkungan BNBR maupun rantai
pasoknya. [SEOJK F.19] [GRI 408-1][GRI 409-1]

PENILAIAN KINERJA KARYAWAN                                                             EMPLOYEE PERFORMANCE EVALUATION
Pengukuran kinerja dilakukan secara objektif,                                          BNBR implements a Key Performance Indicator
adil, dan terstruktur melalui sistem berbasis Key                                      Performance measurement is conducted
Performance Indicators (KPI) yang kami terapkan                                        objectively, fairly, and systematically through a
di seluruh lini organisasi. Instrumen ini digunakan                                    KPI-based system that we implement across all
untuk menilai kinerja operasional perusahaan                                           organizational lines. This instrument is used to
sekaligus performa individu, termasuk sebagai                                          assess the company’s operational performance
dasar penentuan jenjang karier dan posisi jabatan.                                     and individual performance, and serves as a basis
Untuk memperkuat mekanisme evaluasi, BNBR                                              for determining career levels and job positions.



                                                                                                                                                        401
 Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan            Laporan Keuangan
    Human Capital Management               Tata Kelola Perusahaan           dan Lingkungan           Additional Information          Financial Report
                                           Corporate Governance         Social and Environmental
                                           Implementation Report             Responsibility
Page 404
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      mengimplementasikan sistem Bakrie Performance                            To strengthen the evaluation mechanism, BNBR
      Contract (BPC) yang dirancang transparan serta                           implements the Bakrie Performance Contract (BPC)
      selaras dengan deskripsi dan tujuan pekerjaan.                           system, which is designed to be transparent and
                                                                               aligned with job descriptions and objectives.
      Komposisi penilaian dalam BPC mencakup bobot
      80% untuk KPI dan 20% untuk kompetensi, sehingga                         The assessment composition in the BPC assigns
      tidak hanya berfokus pada capaian target, tetapi juga                    80% weight to KPIs and 20% to competencies, so
      pengembangan kapasitas karyawan. Pendekatan                              it not only focuses on target achievement but also
      ini membantu memastikan proses evaluasi berjalan                         on employee capacity development. This approach
      menyeluruh sekaligus mendukung pertumbuhan                               helps ensure a comprehensive evaluation process
      profesional setiap individu. Hingga akhir tahun                          while promoting each individual’s professional
      2025, seluruh karyawan telah mengikuti proses                            growth. By the end of 2025, all employees will
      penilaian kinerja dan pengembangan karier,                               have participated in performance evaluations and
      yang menunjukkan penerapan sistem evaluasi                               career development processes, demonstrating
      komprehensif di seluruh unit BNBR. [GRI 404-3]                           the implementation of a comprehensive evaluation
                                                                               system across all BNBR units. [GRI 404-3]




      CSR DI BIDANG PENGEMBANGAN
      SOSIAL DAN KEMASYARAKATAN
      CSR IN SOCIAL AND COMMUNITY DEVELOPMENT
      Komitmen terhadap pengembangan sosial dan                                BNBR Group’s commitment to social and community
      kemasyarakatan diwujudkan Grup BNBR melalui                              development is realized through the Bakrie for
      inisiatif Bakrie Untuk Negeri yang menaungi                              the Nation initiative, which comprises four main
      empat program utama: Cerdas untuk Negeri,                                programs: Smart for the Nation, Healthy for the
      Sehat untuk Negeri, Peduli untuk Negeri, dan                             Nation, Caring for the Nation, and Partnership for
      Kemitraan untuk Negeri. Melalui rangkaian                                the Nation. These programs focus on improving the
      program tersebut, kami berupaya meningkatkan                             quality of life for Indonesian society by focusing on
      kualitas hidup masyarakat Indonesia dengan                               health, education, and the economy. Additionally,
      menitikberatkan pada aspek kesehatan, pendidikan,                        the company’s ongoing commitment to empowering
      dan ekonomi. Perhatian terhadap pemberdayaan                             communities within its operational areas remains
      masyarakat sekitar area operasional juga                                 a key responsibility, committed to fosterng human
      senantiasa menjadi bagian dari tanggung jawab                            development and advancing social welfare.
      perusahaan dalam mendorong pembangunan
      manusia serta peningkatan kesejahteraan sosial.                          COMMUNITY EMPOWERMENT AROUND
                                                                               THE COMPANY [SEOJK F.25]
      PEMBERDAYAAN MASYARAKAT
                                                                               Our support for the communities surrounding
      SEKITAR PERUSAHAAN [SEOJK F.25]
                                                                               our operational areas is consistently reinforced
      Dukungan terhadap masyarakat di sekitar wilayah                          through diverse empowerment initiatives tailored
      operasional terus kami perkuat melalui berbagai                          to align with local needs. This focus is pursued
      inisiatif pemberdayaan yang dirancang selaras                            as part of our continuous commitment to expand
      dengan kebutuhan lokal. Fokus ini kami jalankan                          the benefits of the company’s presence, while
      sebagai bagian dari komitmen berkelanjutan                               also ensuring tangible contributions toward
      untuk memperluas manfaat kehadiran perusahaan,                           enhancing the social welfare of the community.
      sekaligus memastikan kontribusi nyata terhadap
      peningkatan kesejahteraan sosial masyarakat.




402
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 405
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




     PADA TAHUN 2025, PERSEROAN TELAH MENYALURKAN
     DANA KESELURUHAN UNTUK MENDUKUNG PROGRAM
     SOSIAL KEMASYARAKATAN YANG MENCAPAI:
     BY 2025, THE COMPANY HAS DISBURSED THE TOTAL FUNDS TO
     SUPPORT SOCIAL COMMUNITY PROGRAMS THAT REACH:

           KEMITRAAN UNTUK NEGERI                                              S E H AT U N T U K N E G E R I


           Rp91.000.000                                                        Rp11.638.500
           CERDAS UNTUK NEGERI                                                 PEDULI UNTUK NEGERI


           Rp121.865.000                                                       Rp1.619.561.100

                                  PROGRAM KEMITRAAN
                                     UNTUK NEGERI
       Kesempatan bagi pengusaha lokal untuk                                  Opportunities for local entrepreneurs to grow
       berkembang kami hadirkan melalui Program                               are facilitated through the Partnership Program
       Kemitraan untuk Negeri yang membuka ruang                              for the Nation, which opens up business
       kerja sama bisnis dan peluang kerja di sekitar                         collaboration and employment opportunities
       wilayah operasional BNBR. Implementasinya                              within the vicinity of BNBR’s operational area.
       mencakup berbagai kegiatan, seperti kolaborasi                         Its activities include working together to
       menjaga kebersihan lingkungan, pembangunan                             maintain environmental cleanliness, building
       serta penyediaan fasilitas olahraga gratis di area                     and offering free sports facilities in the factory
       pabrik bagi warga sekitar, hingga penyaluran                           area for local residents, and providing funds
       dana modal usaha untuk mendukung produk                                for business capital to support products
       berbasis potensi daerah. Sejumlah kegiatan                             rooted in regional strengths. Several activities
       Program Kemitraan Untuk Negeri telah                                   under the Kemitraan Untuk Negeri Program
       terlaksana pada tahun 2025, antara lain:                               were carried out in 2025, including:

       ♦      Pemberian bantuan operasional dan                               ♦       Provision of operational assistance
              dukungan keamanan lingkungan                                            and environmental security support in
              di sekitar area BPI, bekerja sama                                       areas surrounding BPI, in collaboration
              dengan CV BSS dan UPTD DLH                                              with CV BSS and UPTD DLH
       ♦      Penyaluran bantuan kayu bakar dan                               ♦       Distribution of firewood and bamboo to
              bambu untuk mendukung lomba                                             support a provincial-level village competition
              kelurahan tingkat provinsi di Kelurahan                                 in Alam Jaya Village, Jatiuwung, Tangerang,
              Alam Jaya, Jatiuwung, Tangerang, serta                                  as well as the provision of firewood to
              penyerahan bantuan kayu bakar kepada                                    Pesantren Al-Istiqlaliyah by BUMM
              Pesantren Al-Istiqlaliyah oleh BUMM                             ♦       Distribution of organic and inorganic
       ♦      Penyerahan tempat sampah organik                                        waste bins by BUMM in collaboration
              dan anorganik oleh BUMM bekerja                                         with the Community Empowerment
              sama dengan Lembaga Pemberdayaan                                        Institution (LPM) of Alam Jaya Village.
              Masyarakat (LPM) Kelurahan Alam Jaya




                                                                                                                                             403
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 406
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                PROGRAM SEHAT
                                                 UNTUK NEGERI
             Komitmen BNBR dalam meningkatkan kualitas                         BNBR’s commitment to improving the health
             kesehatan dan kesejahteraan masyarakat                            quality and well-being of communities is
             diwujudkan melalui Program Sehat untuk                            realized through the Healthy Nation Program,
             Negeri yang berfokus pada upaya promotif                          which focuses on promotive and preventive
             dan preventif di wilayah operasional, sekaligus                   efforts across its operational areas, while
             memperkuat hubungan harmonis dengan                               strengthening harmonious relationships
             masyarakat sekitar melalui berbagai kegiatan                      with surrounding communities through
             sosial yang berkelanjutan, mulai dari penyuluhan                  various sustainable social initiatives. These
             dan pemeriksaan kesehatan, kegiatan donor                         initiatives include health education and
             darah, hingga dukungan terhadap fasilitas dan                     medical check-ups, blood donation activities,
             aktivitas yang mendorong gaya hidup sehat.                        as well as support for facilities and activities
             Sejumlah kegiatan Program Sehat untuk Negeri                      that promote a healthy lifestyle. Several
             telah terlaksana pada tahun 2025, antara lain:                    Healthy Nation Program initiatives have
                                                                               been implemented in 2025, including:
             ♦    Penyuluhan kesehatan dan pemeriksaan
                  kesehatan bagi masyarakat                                    ♦       Health education and medical
             ♦    Pemberian makanan tambahan                                           check-ups for local communities
                  yang disiapkan oleh ibu-ibu                                  ♦       Provision of supplementary food prepared
                  PKK di lingkungan BPI                                                by PKK members in the BPI area
             ♦    Kegiatan kerja bakti bersama antara                          ♦       Community service (clean-up)
                  BUMM dan masyarakat sekitar                                          activities involving BUMM and
             ♦    Kegiatan donor darah yang melibatkan                                 surrounding communities
                  karyawan BMC dan masyarakat sekitar,                         ♦       Blood donation activities involving
                  termasuk pemeriksaan kesehatan bagi                                  BMC employees and local
                  pendonor dan penerima manfaat                                        communities, including health check-
             ♦    Dukungan terhadap ketersediaan stok                                  ups for donors and beneficiaries
                  darah nasional oleh BA bekerja sama                          ♦       Support for national blood supply
                  dengan Palang Merah Indonesia (PMI)                                  availability by BA in collaboration with
             ♦     Penyediaan fasilitas olahraga (futsal dan                           the Indonesian Red Cross (PMI)
                  voli) bagi masyarakat di sekitar SEAPI                       ♦       Provision of sports facilities
                                                                                       (futsal and volleyball courts) for
                                                                                       communities surrounding SEAPI




404
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 407
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                          PROGRAM CERDAS
                                            UNTUK NEGERI
        Pendidikan kami tempatkan sebagai fondasi                             Education is positioned as the primary
        utama kemajuan bangsa melalui program                                 foundation for our national advancement
        Cerdas untuk Negeri yang bertujuan                                    through the Cerdas Untuk Negeri program,
        menyiapkan generasi masa depan yang                                   which aims to cultivate an independent,
        mandiri dan unggul. Berbagai peluang                                  excellent future generation. Diverse
        disediakan, termasuk program magang bagi                              opportunities are provided, including internship
        mahasiswa dan siswa setara SMA di unit BNBR,                          programs for university students and students
        BMI, dan BA, pemberian beasiswa kepada                                equivalent to high school at BNBR, BMI, and
        putra-putri karyawan BA berprestasi, serta                            BA units; scholarships for the children of
        partisipasi aktif karyawan sebagai dosen                              BA employees who demonstrate academic
        dan guru tamu di Universitas Bakrie maupun                            excellence; as well as active involvement of
        sekolah di sekitar area pabrik. Sejumlah                              employees as lecturers and guest instructors
        kegiatan Program Cerdas untuk Negeri telah                            at Bakrie University and local schools around
        terlaksana sepanjang tahun 2025, seperti:                             the factory area. Several activities under the
                                                                              Cerdas Untuk Negeri Program have been
        ♦      Kolaborasi BPI dalam kegiatan edukasi                          implemented throughout 2025, such as:
               yang melibatkan 209 siswa dan 124
               mahasiswa, serta keterlibatan anak                             ♦       BPI’s collaboration in educational initiatives
               yatim dan masyarakat sekitar                                           involving 209 students and 124 university
        ♦      Program beasiswa bagi siswa berprestasi                                students, as well as engagement with
               peringkat 1, 2, dan 3 oleh BUMM                                        orphans and surrounding communities
               untuk siswa SMPN 31 Tangerang                                  ♦       Scholarship program for high-achieving
        ♦      Penyaluran buku bacaan Taman Iqro                                      students ranked 1st, 2nd, and 3rd by BUMM
               kepada masyarakat di sekitar BUMM                                      for students of SMPN 31 Tangerang
        ♦      Pemberian bantuan sembako dan                                  ♦       Distribution of Taman Iqro reading books
               dukungan biaya pendidikan kepada                                       to communities surrounding BUMM
               Panti Asuhan Guardian Holy Angel                               ♦       Provision of basic necessities and
               di Kota Bekasi oleh CCT                                                educational financial support to Guardian
        ♦      Pelaksanaan program bantuan                                            Holy Angel Orphanage in Bekasi by CCT
               pendidikan melalui CCT Goes To                                 ♦       Implementation of educational support
               School di SDN Jatikarya III                                            through the CCT Goes To School
        ♦      Program praktik kerja lapangan                                         program at SDN Jatikarya III
               (PKL) dan pemberian beasiswa bagi                              ♦       Internship (PKL) and scholarship programs
               siswa SMK N 1 Bakauheni jurusan                                        for students of SMK N 1 Bakauheni majoring
               Teknik Pengelasan binaan SEAPI                                         in Welding Engineering under SEAPI
        ♦      Program PKL bagi mahasiswa dari ITERA,                         ♦       Internship programs for students
               UNILA, dan POLTEKKES Tanjung Karang                                    from ITERA, UNILA, and
        ♦      Program pemagangan Teknik Pengelasan                                   POLTEKKES Tanjung Karang
               bekerja sama dengan Dinas Tenaga                               ♦       Apprenticeship program in Welding
               Kerja Kabupaten Lampung Selatan                                        Engineering in collaboration with the
        ♦      Program pemagangan bersama                                             South Lampung Manpower Office
               Kementerian Ketenagakerjaan Republik                           ♦       Apprenticeship program with the Ministry
               Indonesia (Batch 2 dan 3) oleh SEAPI                                   of Manpower of the Republic of Indonesia
                                                                                      (Batch 2 and 3) conducted by SEAPI




                                                                                                                                             405
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 408
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                               PROGRAM PEDULI
                                                UNTUK NEGERI
                                                                 [GRI 203-1][GRI 203-2]

             Hubungan harmonis dengan masyarakat sekitar                         Our harmonious relationship with the surrounding
             kami perkuat melalui program Peduli untuk Negeri                    local communities is strengthened through
             yang menegaskan kepedulian sosial perusahaan.                       the ‘Peduli Untuk Negeri’ program, which
             Inisiatif ini diwujudkan lewat berbagai kegiatan                    underscores the Company’s commitment to social
             sosial dan keagamaan, seperti pembangunan                           responsibility. This initiative is realized through
             rumah ibadah, dukungan perayaan hari raya,                          various social and religious activities, including
             penyediaan sarana administrasi warga, hingga                        the construction of places of worship, support for
             respons tanggap dalam penyaluran bantuan saat                       holiday celebrations, provision of administrative
             terjadi bencana alam di Indonesia. Beberapa                         facilities for residents, and prompt natural disaster
             kegiatan Program Peduli untuk Negeri telah                          relief assistance within Indonesia. Multiple
             terlaksana selama tahun 2025, seperti:                              activities under the ‘Peduli Untuk Negeri’ Program
                                                                                 have been conducted throughout 2025, including:
             ♦    Pelaksanaan berbagai kegiatan sosial
                  bekerja sama dengan Bakrie Amanah                              ♦       Implementation of various social initiatives
             ♦    Aksi tanggap bencana untuk wilayah                                     in collaboration with Bakrie Amanah
                  Sumatra tahun 2025 oleh BPI,                                   ♦       Disaster relief response for the Sumatra
                  termasuk inisiatif “Pray for Sumatra”                                  region in 2025 by BPI, including
             ♦    Penyaluran donasi kepada 78 warga                                      the “Pray for Sumatra” initiative
                  terdampak banjir di Bekasi oleh BA                             ♦       Distribution of donations to 78 residents
             ♦    Program Ramadhan Untuk Negeri dan                                      affected by flooding in Bekasi by BA
                  Khitanan Anak Negeri, serta pemberian                          ♦       Ramadan for the Nation and
                  bantuan kepada anak yatim                                              Khitanan Anak Negeri programs,
             ♦    Pemberian bantuan kepada                                               including support for orphans
                  sekolah yang membutuhkan                                       ♦       Provision of assistance to
             ♦    Penyaluran bantuan hewan kurban                                        underprivileged schools
                  dalam rangka Iduladha                                          ♦       Distribution of sacrificial animals
             ♦    Penyerahan bingkisan kepada                                            during Eid al-Adha
                  masyarakat dalam rangka Idulfitri                              ♦       Distribution of gift packages to
             ♦    Dukungan kegiatan perayaan                                             communities during Eid al-Fitr
                  Hari Kemerdekaan                                               ♦       Support for Independence Day celebrations
             ♦    Penyaluran bantuan sembako dan santunan                        ♦       Provision of basic necessities and financial
                  kepada keluarga kurang mampu                                           assistance to underprivileged families
             ♦    Pemberian bantuan material                                     ♦       Provision of material assistance in
                  berupa scrap pallet kayu                                               the form of scrap wooden pallets
             ♦    Penyelenggaraan kegiatan buka puasa bersama                    ♦       Organization of iftar gatherings and
                  dan pembagian takjil selama bulan Ramadhan                             distribution of takjil during Ramadan
             ♦    Penyaluran donasi kepada masyarakat                            ♦       Distribution of donations to communities
                  terdampak bencana alam                                                 affected by natural disasters
             ♦    Penyediaan bantuan air                                         ♦       Provision of clean water
                  bersih bagi masyarakat                                                 assistance for communities
             ♦    Pelaksanaan program Muharam                                    ♦       Implementation of the Muharram
                  Ceria (Belanja Anak Negeri) bersama                                    Ceria (Belanja Anak Negeri) program
                  20 anak yatim di sekitar BMC                                           with 20 orphans around BMC
             ♦    Dan kegiatan sosial lainnya                                    ♦       And other social initiatives




406
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 409
                                                                                                               FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




BENTUK DONASI LAINNYA [SEOJK F.25]                                             OTHER FORMS OF DONATIONS
Berbagai inisiatif amal terus kami jalankan sebagai
                                                                               [SEOJK F.25]
bagian dari kontribusi sosial untuk meningkatkan                               We continue to carry out various charitable
kesejahteraan masyarakat di luar lingkungan                                    initiatives as part of our social contribution to
perusahaan. Program tersebut mencakup:                                         improve the welfare of communities outside the
                                                                               company environment. These programs include:
♦     Donor Darah –BMC bekerja sama dengan Palang
      Merah Indonesia (PMI) dalam penyelenggaraan                              ♦      Blood Donation – BMC collaborates with the
      donor darah dan memberikan kesempatan                                           Indonesian Red Cross (PMI) to organize blood
      kepada karyawan untuk menjadi pendonor.                                         donation drives and provides opportunities
♦     Pemanfaatan lahan pabrik untuk menjadi lahan                                    for employees to become donors.
      pertanian bagi warga setempat – Sejumlah                                 ♦      Utilization of factory land for agricultural
      pabrik dalam kelompok usaha memiliki lahan                                      purposes by local residents – Several factories
      yang belum dioperasionalkan di sekitar area                                     within the business group have unused land
      operasional. Selama lahan tersebut tidak                                        surrounding their operational zones. Provided
      digunakan secara komersial, BNBR memberikan                                     the land is not used for commercial purposes,
      akses gratis kepada masyarakat untuk                                            BNBR offers free access to the community
      memanfaatkannya sebagai lahan pertanian.                                        for agricultural activities. By 2025, the total
      Hingga tahun 2025, total area lahan yang                                        land area used has reached 10.72 hectares.
      dimanfaatkan telah mencapai 10,72hektar.
                                                                               Through various forms of donations, we strive to
Melalui berbagai bentuk donasi ini, kami berupaya                              sustainably expand the benefits of the company's
memperluas manfaat keberadaan perusahaan                                       presence for the surrounding community.
bagi masyarakat sekitar secara berkelanjutan.

                                                                               UTILIZATION OF LOCAL LABOR
PENGGUNAAN TENAGA KERJA LOKAL
                                                                               Job opportunities for residents within the operational
Kesempatan kerja bagi warga sekitar area operasional                           area are continually expanding as part of efforts
terus kami buka sebagai bagian dari dukungan                                   to support the local community’s economic
terhadap kemandirian ekonomi komunitas lokal.                                  independence. The involvement of local residents
Keterlibatan masyarakat setempat dalam berbagai                                in various daily operational roles, such as office
peran operasional harian, seperti office boy, petugas                          boys, security personnel, drivers, cleaning service
keamanan, sopir, penyedia jasa kebersihan, dan                                 providers, and cafeteria managers, not only improves
pengelola kantin karyawan, tidak hanya meningkatkan                            welfare but also strengthens the relationship
kesejahteraan, tetapi juga mempererat hubungan                                 between the Company and its social environment.
antara perusahaan dan lingkungan sosialnya.                                    This approach serves as a tangible demonstration
Pendekatan ini menjadi salah satu wujud nyata                                  of BNBR Group’s commitment to creating shared
komitmen Grup BNBR dalam menciptakan nilai                                     value for the community. [SEOJK F.23] [GRI 413-1]
bersama bagi masyarakat. [SEOJK F.23] [GRI 413-1]

                                                                               COMMUNICATION ON ANTI-
KOMUNIKASI MENGENAI                                                            CORRUPTION POLICIES AND
KEBIJAKAN DAN PROSEDUR                                                         PROCEDURES [SEOJK F.24]
ANTI KORUPSI [SEOJK F.24]
                                                                               In an effort to maintain transparent, accountable,
Sebagai bagian dari upaya menegakkan tata                                      and responsible corporate governance, BNBR has
kelola perusahaan yang transparan, akuntabel, dan                              established a Whistleblowing System outlined in
bertanggung jawab, BNBR telah mengembangkan                                    Policy and Procedure No. 258/BNBR/III/2012. This
Sistem Pelaporan Pelanggaran melalui Kebijakan dan                             system ensures a secure channel for employees,
Prosedur No. 258/BNBR/III/2012 (Whistleblowing                                 subsidiaries, and external parties to submit reports,
System). Sistem ini menyediakan saluran aman bagi                              complaints, or feedback concerning actions that
karyawan, anak perusahaan, maupun pihak eksternal                              violate the company’s code of conduct, societal
untuk menyampaikan laporan, keluhan, atau masukan                              norms, or applicable laws and regulations.
terkait tindakan yang tidak sesuai dengan pedoman
perilaku perusahaan, norma masyarakat, serta hukum
dan peraturan perundang-undangan yang berlaku.



                                                                                                                                              407
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 410
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      Keberadaan mekanisme pelaporan ini berfungsi                             This reporting mechanism functions as both a
      sebagai langkah preventif sekaligus deteksi                              preventive measure and an early detection tool
      dini terhadap potensi pelanggaran yang dapat                             for potential violations that could lead to financial
      menimbulkan kerugian finansial maupun                                    or non-financial losses and harm the company’s
      nonfinansial serta merusak reputasi perusahaan.                          reputation. Additionally, protecting the identity
      Selain itu, perlindungan terhadap identitas dan                          and rights of whistleblowers ensures that follow-
      hak pelapor memastikan proses tindak lanjut                              up processes are effective and efficient, while
      berjalan efektif dan efisien, sekaligus mendukung                        also promoting a conducive work environment
      terciptanya iklim kerja yang kondusif dan                                and boosting loyalty to the company.
      meningkatkan loyalitas terhadap perusahaan.




      CSR SEBAGAI TANGGUNG JAWAB
      KEPADA KONSUMEN
      CSR AS A RESPONSIBILITY TO CONSUMERS
      BNBR menempatkan konsumen sebagai mitra                                  BNBR regards consumers as strategic partners
      strategis yang berperan penting dalam menjaga                            vital to maintaining business sustainability. We
      keberlanjutan usaha. Hubungan yang kuat dengan                           continuously build strong relationships with our
      pelanggan terus kami bangun melalui komitmen                             customers by committing to professionalism and
      terhadap profesionalitas dan integritas dalam                            integrity in all services we offer. Furthermore,
      setiap layanan yang diberikan. Setiap unit usaha                         each business unit has implemented a customer
      juga telah merancang mekanisme perlindungan                              protection mechanism tailored to the specific
      pelanggan yang disesuaikan dengan karakteristik                          characteristics of its services and consumer
      layanan dan segmen konsumennya, sebagai                                  segments, as part of our continuous effort to cultivate
      bagian dari upaya mempererat hubungan                                    long-term, mutually beneficial relationships.
      jangka panjang yang saling menguntungkan.

                                                                               PRODUCT INFORMATION AND
      INFORMASI PRODUK DAN TANGGUNG                                            CONSUMER RESPONSIBILITIES
      JAWAB KONSUMEN [SEOJK F.17]                                              [SEOJK F.17] [SEOJK F.28] [GRI 417-1]
      [SEOJK F.28] [GRI 417-1]
                                                                               Consumer trust constitutes the fundamental basis
      Kepercayaan konsumen menjadi fondasi utama                               of BNBR’s business sustainability. Accordingly, we
      keberlanjutan bisnis BNBR. Untuk itu, kami                               ensure wide accessibility to information through
      menyediakan akses informasi yang luas melalui                            an official website available at any time, as well
      website resmi yang dapat diakses setiap saat, serta                      as printed brochures and company profiles of
      brosur dan company profile versi cetak dari unit                         our manufacturing units. Additionally, direct
      usaha manufaktur. Saluran komunikasi langsung                            communication channels, such as email addresses
      seperti alamat email dan hotline juga tersedia                           and hotlines, are also available to assist customers
      guna memudahkan pelanggan menyampaikan                                   in submitting inquiries or information requests.
      pertanyaan maupun kebutuhan informasi.
                                                                               To understand customer needs and respond to
      Guna memahami kebutuhan pelanggan dan                                    complaints promptly, the Commercial and Quality
      menangani keluhan secara responsif, Tim Komersial                        Control Teams routinely perform direct visits. This
      dan Kendali Mutu secara rutin melakukan kunjungan                        initiative guarantees that the quality of products
      langsung. Langkah ini memastikan kualitas produk                         and services consistently meets consumer
      dan layanan senantiasa selaras dengan harapan                            expectations. Additionally, we ensure that all
      konsumen. Kami juga memastikan setiap karyawan                           employees possess a high level of competence,
      memiliki kompetensi tinggi, khususnya dalam jasa                         particularly in construction services within the oil
      konstruksi sektor minyak dan gas, dukungan peralatan                     and gas sector, technical equipment support, as
      teknik, serta proses produksi dan manufaktur.                            well as production and manufacturing processes.




408
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 411
                                                                                                                     FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Komitmen terhadap mutu dibuktikan melalui                                         Our commitment to quality is demonstrated through
pemeriksaan berkala atas sistem produksi dan                                      regular inspections of the production system and
jaminan kualitas oleh lembaga survei independen                                   quality assurance conducted by independent
dengan mengacu pada standar internasional ISO                                     surveying agencies, in accordance with international
9001:2015. Selain itu, kami memastikan seluruh                                    standards ISO 9001:2015. Furthermore, we
produk dan jasa tidak menimbulkan risiko kesehatan                                ensure that all products and services do not
maupun keamanan dengan mematuhi hukum serta                                       pose health or safety hazards by complying with
peraturan yang berlaku dan memantau aspek                                         applicable laws and regulations and by consistently
keselamatan secara berkelanjutan. [SEOJK F.27]                                    monitoring safety aspects. [SEOJK F.27]

Setiap produk BNBR disertai informasi lengkap untuk                               Each BNBR product is accompanied
menjamin transparansi kepada konsumen, antara lain:                               by complete information to ensure
                                                                                  transparency to consumers, including:
♦       Nomor SNI
♦       Merek / logo perusahaan                                                   ♦      SNI number
♦       Nama produk                                                               ♦      Brand / company logo
♦       Berat dan ketebalan (untuk pipa dan pelat baja)                           ♦      Product name
♦       Nomor telepon layanan konsumen untuk                                      ♦      Weight and thickness (for pipes and steel plates)
        penyampaian keluhan atau pertanyaan                                       ♦      Consumer service phone number
                                                                                         for complaints or inquiries
Layanan konsumen kami sediakan sebagai saluran
resmi penyampaian keluhan, saran, dan masukan,                                    Our customer service serves as an official channel for
sekaligus sebagai bentuk pemenuhan ketentuan                                      submitting complaints, suggestions, and feedback,
UU No. 8 Tahun 1999 tentang Perlindungan                                          while also fulfilling the requirements of Law No. 8 of
Konsumen. Sepanjang tahun 2025, tidak terdapat                                    1999 concerning Consumer Protection. Throughout
laporan ketidakpatuhan terkait aspek kesehatan dan                                2025, there have been no reports of non-compliance
keselamatan dari penggunaan produk maupun jasa                                    related to health and safety aspects arising from
yang kami sediakan. Secara garis besar, prosedur                                  the use of our products or services. Generally,
penanganan keluhan konsumen dapat digambarkan                                     the complaint handling procedure can be outlined
sebagai berikut: [GRI 416-2][GRI 417-2] [GRI 417-3]                               as follows: [GRI 416-2][GRI 417-2] [GRI 417-3]




                      ITEMS                       CUSTOMER                               SALES                                     QSHE
                                                                                      DEPARTMENT                                DEPARTMENT
                                                        START



                  DESCRIPTION                        CUSTOMER                             CUSTOMER                               CUSTOMER
                  OF CONDITION                      SATISFACTION                          FEEDBACK                               FEEDBACK



                     PROBLEM
                    CAUSE OF                                                                                                     INVESTIGATE
                    CONDITION                                                                                                      THE ROOT



                  CORRECTIVE
                ACTION PLANNED                                                                                                   DETERMINE
                   OR TAKEN                                                                                                   CORRECTIVE ACTION


                   CORRECTIVE
                     ACTION
                   TO PREVENT                                                                 APPLY CONTROL of CORRECTIVE ACTION
                   OCCURANCE




                                                                                                                                                           409
    Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial             Informasi Tambahan               Laporan Keuangan
       Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                Additional Information             Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 412
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      EVALUASI KEAMANAN PRODUK &                                               EVALUATION OF PRODUCT & SERVICE
      JASA BAGI PELANGGAN [SEOJK F.29]                                         SAFETY FOR CUSTOMERS [SEOJK F.29]
      Perlindungan terhadap keamanan dan kesehatan                             Protection of customer safety and health is a
      pelanggan menjadi prioritas dalam setiap produk                          priority in every product and service we offer. A
      dan jasa yang kami tawarkan. Evaluasi menyeluruh                         comprehensive evaluation is conducted by applying
      dilakukan dengan menerapkan standar serta protokol                       strict safety standards and protocols to minimize
      keamanan yang ketat guna meminimalkan potensi                            potential risks. The implementation of ISO 9001,
      risiko. Implementasi ISO 9001, serta penerapan                           along with Quality Assurance and Quality Control,
      Quality Assurance dan Quality Control, memperkuat                        strengthens the oversight system from raw material
      sistem pengawasan mulai dari pemilihan bahan                             selection, production processes, to final inspections
      baku, proses produksi, hingga pemeriksaan akhir                          before products are shipped to customers.
      sebelum produk dikirimkan kepada pelanggan.
                                                                               Information regarding the safe use, storage, and
      Informasi mengenai penggunaan, penyimpanan, dan                          disposal of products is also regularly communicated
      pembuangan produk secara aman juga disampaikan                           as part of transparency with customers. The results of
      secara rutin sebagai bagian dari transparansi kepada                     these efforts are evident in 2025, when no products
      pelanggan. Hasil dari upaya tersebut tercermin                           were recalled from the market due to safety concerns,
      pada tahun 2025, di mana tidak terdapat penarikan                        misinformation, marketing activities, or labeling issues.
      produk dari pasar akibat alasan keamanan, kesalahan
      informasi, aktivitas pemasaran, maupun pelabelan.
                                                                               CUSTOMER SATISFACTION
                                                                               SURVEY ON PRODUCTS AND/
      SURVEI KEPUASAN PELANGGAN                                                OR SERVICES [SEOJK F.30]
      TERHADAP PRODUK DAN/
                                                                               We regularly conduct customer satisfaction
      ATAU JASA [SEOJK F.30]
                                                                               assessments to ensure that the products and
      Pengukuran kepuasan pelanggan kami lakukan                               services provided align with market needs
      secara berkala untuk memastikan produk dan                               and expectations. The survey outcomes serve
      jasa yang diberikan memenuhi kebutuhan serta                             as the basis for evaluating and enhancing
      ekspektasi pasar. Hasil survei menjadi dasar                             services, thereby facilitating continuous quality
      evaluasi dan pengembangan layanan agar                                   improvements. All BNBR subsidiaries participate
      peningkatan kualitas dapat dilakukan secara                              in this survey as part of a collective commitment
      berkelanjutan. Seluruh anak perusahaan BNBR                              to delivering the best service to our customers.
      turut berpartisipasi dalam pelaksanaan survei
      ini sebagai bagian dari komitmen kolektif dalam
      memberikan layanan terbaik kepada pelanggan.




410
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 413
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




INFORMASI
TAMBAHAN >
ADDITIONAL INFORMATION




                                                                                                                                             411
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 414
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      ALAMAT ENTITAS ANAK DAN UNIT BISNIS
      ADDRESS OF SUBSIDIARIES AND BUSINESS UNITS

      BAKRIE METAL INDUSTRIES                                                VKTR TEKNOLOGI MOBILITAS
      PT Bakrie Metal Industries                                             PT VKTR Teknologi Mobilitas Tbk
      Kantor Pusat | Head Office                                             Kantor Pusat | Head Office
      Bakrie Tower Lantai 35, Jl. H.R Rasuna Said,                           Bakrie Tower Lantai 35, Jl. H.R Rasuna Said
      Jakarta Selatan, Jakarta 12940, Indonesia                              Jakarta Selatan, Jakarta 12940, Indonesia
      Telepon : (62 21) 2991 2030                                            Telepon : (62 21) 2991 2222
      Faksimili : (62 21) 2991 2211                                          Faksimili : (62 29) 2991 2333
      www.bakriemetal.co.id                                                  www.vktr.id

      Pabrik | Factory                                                       PT Bakrie Autoparts
      Jl. Raya Kaliabang Bungur No. 86,                                      Kantor Pusat & Pabrik | Head Office & Factory
      RT. 004 RW. 02, Kelurahan Harapan Jaya,                                Jl. Raya Bekasi KM.27 Pondok Ungu,
      Kecamatan Bekasi Utara 17124, Indonesia                                Bekasi 17132, Indonesia
      Telepon : (62 21) 8895 8673                                            Telepon : (62 21) 8897 6601
      Faksimili : (62 21) 8895 8586                                          Faksimili : (62 21) 8897 6607
                                                                             www.bakrie-autoparts.com
      PT Bakrie Construction
      Pabrik & Yard | Factory & Yard                                         PT Braja Mukti Cakra
      Desa Sumuranja, Kec. Pulo Ampel,
                                                                             Kantor Pusat & Pabrik | Head Office & Factory
      Kab. Serang Banten 24256, Indonesia
      Telepon : (62 254) 575 0351                                            Jl. Desa Harapan Kita No. 4 Harapan Jaya,
      Faksimili : (62 254) 575 0350                                          Bekasi Utara 17124, Indonesia
      www.bakrieconstruction.com                                             Telepon : (62 21) 887 1836
                                                                             Faksimili : (62 21) 887 8949 / 887 1835
      PT Bakrie Pipe Industries                                              www.bmc.co.id
      Kantor Pusat | Head Office
                                                                             PT Bina Usaha Mandiri Mizusawa
      Bakrie Tower Lantai 7, Jl. H.R Rasuna Said,
      Jakarta Selatan 12940, Indonesia                                       Kantor Pusat & Pabrik | Head Office & Factory
      Telepon : (62 21) 2994 1270                                            Jl. EZ. Muttaqien Kelurahan Alam Jaya
      Faksimili : (62 21) 2994 1267–68–69                                    Kecamatan Jatiuwung,
      www.bakrie-pipe.com                                                    Tangerang, Banten 15133, Indonesia
                                                                             Telepon : (62 21) 590 2488
      Pabrik | Factory                                                       Faksimili : (62 21) 590 4584
      Jl. Raya Pejuang, Medan Satria,                                        www.bumm.co.id
      Kota Bekasi 17131,Indonesia
      Telepon : (62 21) 887 1135                                             PT VKTR Sakti Industries
      Faksimili : (62 21) 8898 6474                                          Pabrik | Factory
                                                                             Punduhsari, Jl. Magelang - Purworejo
      PT South East Asia Pipe Industries                                     No.KM 10, Tempurejo, Kec. Tempuran,
      Jl. Lintas Pantai Timur,                                               Kabupaten Magelang,
      Bakau Kramat Desa Sumur, Kec. Ketapang,                                Jawa Tengah 56161 Indonesia
      Bakauheni,
      Lampung Selatan 35592, Indonesia
      Telepon : (62 727) 331 234 / 331 249
      Faksimili : (62 727) 331 348 / 331 413
      www.seapi.co.id




412
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 415
                                                                                                             FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE INDO INFRASTRUCTURE
PT Bakrie Indo Infrastructure
Kantor Pusat | Head Office
Bakrie Tower Lantai 35, Jl. H.R Rasuna Said,
Jakarta 12940.
Telepon : (62 21) 299 12345
Faksimili : (62 21) 299 41955
http://www.bakrie-brothers.com/#/our_
business/infrastructure_projects

PT Multi Kontrol Nusantara
Wisma Bakrie Lantai 1-2 Jl. H. R Rasuna Said Kav. B-1
Jakarta 12920
Telepon : (62 21) 520 5476
Faksimili : (62 21) 520 4324
www.mkncorp.com




          LEMBAGA DAN PROFESI PENUNJANG
          SUPPORTING AGENCY AND PROFESSION

          BIRO ADMINISTRASI EFEK                                               AKUNTAN PUBLIK
          SECURITIES ADMINISTRATION                                            PUBLIC ACCOUNTANT
          BUREAU                                                               Y. Santosa dan Rekan
          PT Edi Indonesia                                                     Jl. Sisingamangaraja No. 26, Lantai 2
          Divisi Biro Administrasi Efek                                        Jakarta 12120
          Wisma SMR, Lantai 10                                                 Telepon : (62 21) 720 2605
          Jl. Yos Sudarso Kav. 89, Jakarta 14350                               Faksimili : (62 21) 7278 8954
          Telepon : (62 21) 650 5829; (62 21) 652 1010
          Faksimili : (62 21) 650 5987                                         PENILAIAN PUBLIK
                                                                               PUBLIC APPRAISER
          NOTARIS
                                                                               KUSNANTO DAN REKAN
          NOTARY
                                                                               Citywalk Sudirman Lantai 6
          Humberg Lie, SH, SE, MKN                                             Jl. KH Mas Mansyur No. 121
          Jl. Raya Pluit Selatan 103, Jakarta 14450                            Jakarta 10220
          Telepon : (62 21) 6669 7171/7272/7315/7316                           Telepon : (62 21) 25558778
          Faksimili : (62 21) 667 8527                                         Faksimili : (62 21) 25556665


          PENASEHAT HUKUM
          LEGAL COUNSELLOR
          AJI WIJAYA & Co.
          Cyber 2 Tower, Lantai 31, Unit A
          Jl. H.R Rasuna Said, Blok X-5 No. 13
          Jakarta Selatan 12950
          Telepon : (62 21) 2902 1577
          Faksimili : (6221) 2902 1566




                                                                                                                                              413
 Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
    Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 416
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR
      SENIOR MANAGEMENT

      BAKRIE & BROTHERS




414
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 417
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             415
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 418
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      R. ATOK
      HENDRAYANTO
      CHIEF INDUSTRIALIZATION OFFICER




      R. Atok Hendrayanto, Warga Negara Indonesia,                           R. Atok Hendrayanto, an Indonesian nationality,
      lahir di Surabaya pada tahun 1969 dan memperoleh                       was born in Surabaya in 1969 and earned a
      gelar Sarjana di bidang Teknik Elektro dari                            Bachelor degree in Electrical Engineering from
      Universitas Trisakti, Jakarta, dan gelar Master of                     Trisakti University, Jakarta, and Master of Science
      Science di bidang Teknik Industri dari Wichita                         degree in Industrial Engineering subject from
      State University, Wichita, Kansas, USA.                                Wichita State University, Wichita, Kansas, USA.

      Beliau menjabat sebagai Chief Industrialization Officer                He holds the position of Chief Industrialization Officer
      sejak Juli 2022, serta menjabat sebagai Direktur                       since July 2022, and also holds the position of
      Utama PT Bakrie Pipe Industries sejak tahun 2016,                      President Director at PT Bakrie Pipe Industries since
      Direktur PT Southeast Asia Pipe Industries sejak                       2016, Director of PT Southeast Asia Pipe Industries
      tahun 2016, Direktur Utama & CEO PT Bakrie Metal                       since 2016, President Director & CEO of PT Bakrie
      Industries sejak tahun 2018, Direktur PT Seamless                      Metal Industries since 2018, Director of PT Seamless
      Pipe Indonesia Jaya sejak tahun 2019, dan Komisaris                    Pipe Indonesia Jaya since 2019 and Commissioner of
      PT Kalimantan Jawa Gas sejak tahun 2022. Beliau                        PT Kalimantan Jawa Gas since 2022. He joined Bakrie
      bergabung dengan Grup Bakrie sejak tahun 1997                          Group in 1997 as Coordinator Team Strategic Planning
      sebagai Coordinator Team Strategic Planing PT                          of PT Bakrie Motor for the period of 1997 - 1998, he was
      Bakrie Motor pada periode 1997 – 1998, kemudian                        then appointed as Operation Manager of PT Bakrie
      beliau ditunjuk sebagai Operation Manager PT                           & Brothers Tbk for the period of 2002 – 2005, he
      Bakrie & Brothers Tbk pada periode 2002 - 2005,                        then held a position in the Business Development &
      beliau kemudian memegang posisi di Business                            Strategic Investment Portfolio of PT Bakrie Sumatera
      Development & Strategic Investment Portfolio PT                        Plantations Tbk for the period of 2005 – 2015 with
      Bakrie Sumatera Plantations Tbk pada periode 2005                      his last position as Executive Vice President, then he
      – 2015 dengan jabatan terakhir sebagai Executive                       was also appointed as President Director of PT Bakrie
      Vice President, kemudian diangkat juga sebagai                         Sentosa Persada for the period of 2011 – 2017 and as
      Direktur Utama PT Bakrie Sentosa Persada pada                          President Director of PT ASD – Bakrie Oil Palm Seed
      periode 2011 – 2017 dan Direktur Utama PT ASD –                        Indonesia for the period of 2013 - 2018. Prior to joining
      Bakrie Oil Palm Seed Indonesia pada periode 2013                       Bakrie Group, he has experience in manufacturing
      - 2018. Sebelum bergabung dengan grup Bakrie,                          industry in several private national companies.
      beliau memiliki pengalaman di industri manufaktur
      di beberapa perusahaan swasta nasional.




416
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 419
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             417
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 420
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      OKDER
      PENDRIAN
      CHIEF HUMAN CAPITAL
      & OFFICE SUPPORT

      Okder Pendrian, Warga Negara Indonesia, lahir
      pada tahun 1973. Bergabung dengan PT Bakrie
      & Brothers Tbk pada tahun 1997 dan saat ini
      menjabat sebagai Chief Human Capital & Office
      Support. Selama berkarir di Perseroan, beliau
      sudah ditugaskan pada beberapa unit usaha, yaitu
      sebagai Chief Human Resources & Organization
      PT Bakrie Metal Industries dan HR Advisor di PT
      Darma Henwa Tbk. Memperoleh gelar Sarjana
      di bidang Teknologi Industri Pertanian dari
      Institut Pertanian Bogor dan gelar MBA di bidang
      General Management dari IPMI Business School,
      Jakarta, serta gelar Doktor di bidang Strategic
      Management dari Universitas Indonesia, Jakarta.

      Okder Pendrian, an Indonesian citizen, was born
      in 1973. Joined PT Bakrie & Brothers Tbk in 1997
      and currently serves as Chief Human Capital
      & Office Support, in addition to that he also
      serves as Director & CEO of PT Bakrie Strategic
      Solutions. During his career at the Company, he
      was assigned to several business units, namely
      as the Chief Human Resources & Organization
      of PT Bakrie Metal Industries and HR Advisor at
      PT Darma Henwa Tbk. He earned a Bachelor’s
      degree in Agricultural Industrial Technology from
      the Bogor Agricultural University and an MBA in
      General Management from IPMI Business School,
      Jakarta, and a Doctorate in Strategic Management
      from the University of Indonesia, Jakarta.




418
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 421
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                       DIDIT
                                                                       ARDYANTO
                                                                       CHIEF TECHNOLOGY OFFICER


                                                                       Didit Ardyanto, Warga Negara Indonesia, lahir di Jakarta
                                                                       pada tahun 1974 dan memperoleh gelar Sarjana di
                                                                       bidang Teknik Sipil dari Universitas Trisakti, Jakarta,
                                                                       dan gelar MBA di bidang Finance dari Southeastern
                                                                       Louisiana University, Hammond, LA, USA.

                                                                       Beliau menjabat sebagai Chief Technology Officer
                                                                       sejak Juli 2022, serta menjabat sebagai Direktur
                                                                       Utama PT Multi Kontrol Nusantara sejak tahun 2018.
                                                                       Beliau bergabung dengan Grup Bakrie sejak tahun
                                                                       2003 sebagai Senior Manager Departemen Corporate
                                                                       Finance & Treasury PT Bakrie & Brothers Tbk, beliau
                                                                       kemudian menjabat sebagai Head of Asset & Liabilities
                                                                       Management PT Bakrie & Brothers Tbk pada periode
                                                                       2007 – 2009, kemudian diangkat sebagai Chief Financial
                                                                       Officer dan Managing Director PT Multi Kontrol Nusantara
                                                                       pada periode 2009 - 2018. Sebelum bergabung dengan
                                                                       grup Bakrie, beliau memiliki pengalaman perbankan
                                                                       dan pengelolaan risiko di sebuah bank swasta asing.

                                                                       Didit Ardyanto, an Indonesian nationality, was born
                                                                       in Jakarta in 1974 and earned a Bachelor degree in
                                                                       Civil Engineering from Trisakti University, Jakarta, and
                                                                       MBA degree in Finance subject from Southeastern
                                                                       Louisiana University, Hammond, LA, USA.

                                                                       He holds the position of Chief Technology Officer since
                                                                       July 2022 and also holds the position of President
                                                                       Director at PT Multi Kontrol Nusantara since 2018. He
                                                                       joined Bakrie Group in 2003 as Senior Manager of
                                                                       Corporate Finance & Treasury Department of PT Bakrie &
                                                                       Brothers Tbk, he then held the position of Head of Asset
                                                                       & Liabilities Management of PT Bakrie & Brothers Tbk
                                                                       for the period of 2007-2009, he was then appointed as
                                                                       Chief Financial Officer and Managing Director of PT Multi
                                                                       Kontrol Nusantara for the period of 2009 - 2018. Prior to
                                                                       joining Bakrie Group, he has experience in banking and
                                                                       risk management field in a private multinational bank.




                                                                                                                                             419
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 422
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




420
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 423
                                                                                                            FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




A. AMRI ASWONO
PUTRO
CHIEF BUSINESS DEVELOPMENT OFFICER



A. Amri Aswono Putro, Warga Negara Indonesia,                                   A. Amri Aswono Putro, an Indonesian nationality,
lahir di Yogyakarta pada tahun 1965 dan                                         was born in Yogyakarta in 1965 and earned
memperoleh gelar Sarjana di bidang Teknik Sipil                                 a Bachelor degree in Civil Engineering from
dari Universitas Gajah Mada, Yogyakarta.                                        Gajah Mada University, Yogyakarta.

Beliau menjabat sebagai Chief Business Development                              He holds the position of Chief Business Development
Officer sejak Juli 2022, serta menjabat sebagai                                 Officer since July 2022 and also holds the position of
Direktur PT Bakrie Indo Infrastructure sejak tahun                              Director at PT Bakrie Indo Infrastructure since 2012.
2012. Sebelumnya beliau menjabat sebagai                                        Previously he held the position of Director and Chief
Direktur dan Chief Financial Officer pada periode                               Financial Officer for the period of 2015 – 2021, he
2015 – 2021, kemudian menjabat sebagai Direktur                                 then held the position of Director and Chief Business
dan Chief Business Officer pada periode Juni                                    Officer for the period of June 2021 – July 2022. He
2021 – Juli 2022. Beliau bergabung dengan Grup                                  joined Bakrie Group in 2006 as Corporate Treasury
Bakrie sejak tahun 2006 sebagai Kepala Divisi                                   Division Head at PT Bakrieland Development Tbk,
Corporate Treasury PT Bakrieland Development                                    he was then appointed as Director of PT Bakrieland
Tbk, beliau kemudian diangkat sebagai Direktur                                  Development Tbk for the period of 2011-2012. He
PT Bakrieland Development Tbk pada periode                                      has handled various infrastructure projects during
2011-2012. Direktur & Chief Financial Officer (CFO)                             his tenure in PT Bakrieland Development Tbk.
sejak Juni 2015. Beliau menangani beragam proyek                                Prior to joining Bakrie Group, he has 15 years of
infrastruktur selama menjabat di PT Bakrieland                                  experience in banking and investment industry in a
Development Tbk. Sebelum bergabung dengan                                       private national bank and other private institutions.
grup Bakrie, beliau memiliki pengalaman perbankan
dan investasi selama 15 tahun di sebuah bank
swasta nasional dan institusi swasta lainnya.




                                                                                                                                             421
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 424
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR
      SENIOR MANAGEMENT

      BAKRIE & BROTHERS




                          IMG_5208                                                              IMG_4954

                 FERDI EKA                                                                                                     CHRISTOFER A.
                  SETIADI                                                                                                       UKTOLSEJA
              Head of Investment                                                                                            Head of Corporate Legal




422
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 425
                                                                                                            FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                      IMG_5060




           GEOVANI                                                     RUDDYAR                                       GEGEG MINTOROGO
           SUSANTO                                                      RUSLAN
IMG_4986                                                               IMG_5029
                                                                                                                     Head of Business Control
   Head of Strategy &                                                 Head of Group                                    & Risk Management
         Transformation                                                Accounting




                                                                                                                                                  423
  Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan               Laporan Keuangan
     Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information             Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 426
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR UNIT USAHA
      SENIOR MANAGEMENT OF BUSINESS UNIT

      VKTR TEKNOLOGI MOBILITAS




                V. BIMO                        A. ARDIANSYAH                        INDAH PERMATASARI                                MAHZIL
             KURNIATMOKO                           BAKRIE                                 SAUGI                                       FEBRI
              Direktur | Director             Chief Executive Officer                 Chief of Corporate Affairs                  Direktur BUMM
          Chief of Operation Officer                                                                                              Director BUMM




424
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 427
                                                                                                                FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




   A. AMRI                            GILARSI W.                               DINO A. RYANDI                               I GEDE RAI
ASWONO PUTRO                          SETIJONO                                  Direktur | Director                         ARYANATA
 Direktur | Director                  Direktur Utama                            Chief of Business                        Direktur Keuangan BA
 Chief of Financial                  President Director                        Development Officer                        Finance Director BA
   & Risk Officer




                                                                                                                                                    425
   Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan             Laporan Keuangan
      Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan           Additional Information           Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 428
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR UNIT USAHA
      SENIOR MANAGEMENT OF BUSINESS UNIT

      BAKRIE INDO INFRASTRUCTURE




                                    A. AMRI ASWONO                                                                   A. ARDIANSYAH
                                         PUTRO                                                                           BAKRIE
                                          Direktur | Director                                                         Direktur Utama
                                                                                                                     President Director




426
                      Profil Perusahaan                   Ikhtisar Utama     Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile                   Main Highlights   Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 429
                                                                                                                   FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                   ROY HENDRAJANTO                                                               RONALD NEHEMIA
                        M. SAKTI                                                                     SINAGA
                          Direktur | Director                                                     Direktur BP & Helio
                                                                                                  Director BP & Helio




                                                                                                                                                    427
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan          Tanggung Jawab Sosial        Informasi Tambahan      Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan           dan Lingkungan           Additional Information    Financial Report
                                         Corporate Governance         Social and Environmental
                                         Implementation Report             Responsibility
Page 430
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR UNIT USAHA
      SENIOR MANAGEMENT OF BUSINESS UNIT

      MULTI KONTROL NUSANTARA




                  HANDRA                                                                                                 DIDIT ARDYANTO
                  AZWAR                                                                                                      Direktur Utama |
               Direktur | Director                                                                                          President Director
                                                                     IRMA SETYOWATI
                                                                      Direktur | Director




428
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 431
                                                                                                              FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




  MANAJEMEN SENIOR UNIT USAHA
  SENIOR MANAGEMENT OF BUSINESS UNIT

  CIMANGGIS CIBITUNG TOLLWAYS




   Y. WIDI                                                                                                                                  RUDDYAR
SUHARYANTO                                                                                                                                   RUSLAN
 Direktur Utama |                                                                                                                     Direktur Keuangan |
President Director                                                                                                                     Finance Director




                                                                                                                                                 429
    Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
       Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 432
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR UNIT USAHA
      SENIOR MANAGEMENT OF BUSINESS UNIT

      BAKRIE METAL INDUSTRIES




                       RACHMAT                                              R. ATOK
                       BUDIARTO                                          HENDRAYANTO
                     Direktur | Director                                   Direktur Utama
                     & Chief Corporate                                    President Director
                      Support Officer                                  & Chief Executive Officer



430
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 433
                                                                                                                FORWARD MOMENTUM
                                                 PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                              AZWARMAN                                Y. WIDI                                     DEDY
                               TANJUNG                             SUHARYANTO                                   SETYAWAN
                            Chief ICRM Officer                   Chief Operation Officer                      Chief Commercial
                                                                                                                    Officer




                                                                                                                                                   431
Pengelolaan Sumber Daya Manusia          Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan          Laporan Keuangan
   Human Capital Management             Tata Kelola Perusahaan           dan Lingkungan         Additional Information        Financial Report
                                        Corporate Governance         Social and Environmental
                                        Implementation Report             Responsibility
Page 434
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      MANAJEMEN SENIOR UNIT USAHA
      SENIOR MANAGEMENT OF BUSINESS UNIT

      BAKRIE PIPE INDUSTRIES




                                ARIEF DJOKO                               DEDDY KURNIA                                      AZWARMAN
                                 PRAMONO                                 Chief Operating Officer                             TANJUNG
                              Chief Logistic Officer                                                                       Risk Management
                                                                                                                           Department Head




432
                      Profil Perusahaan                Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile                Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 435
                                                                                                             FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




            R. ATOK                                        RACHMAT                                ISKANDAR I. DAULAY
         HENDRAYANTO                                       BUDIARTO                                Chief Commercial Officer
          Direktur Utama                                   Chief Corporate
         President Director                                Support Officer
      & Chief Executive Officer




                                                                                                                                             433
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial      Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan         Additional Information      Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 436
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                DAFTAR PENGUNGKAPAN
                SESUAI PERATURAN OJK
                NO.29 TAHUN 2016 >
                LIST OF DISCLOSURE BASED ON
                POJK NO.29 YEAR 2016




434
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 437
                                                                                                                     FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




DAF TAR PENGU NG K APAN SESUAI PER ATU R AN OTORITA S JA SA KEUANGAN NO. 29 TAH U N 201 6
LIST OF DISCLOSURE BASED ON POJK NO.29 YEAR 2016
                                                                    HALAMAN
 I                                UMUM                                                                                    GENERAL
                                                                         PAGE

 1     Laporan tahunan disajikan dalam bahasa                                               The Annual Report shall be written in good
       Indonesia yang baik dan benar dan dianjurkan                                        and correct Indonesian, and is recommended
       menyajikan juga dalam bahasa Inggris                                                 to be presented in English as well.
 2     Laporan tahunan dicetak dengan kualitas
                                                                                            The Annual Report shall be printed with good
       yang baik dan menggunakan jenis dan                                  
                                                                                            quality using readable type and sized fonts.
       ukuran huruf yang mudah dibaca
 3     Laporan tahunan mencantumkan                                                         The Annual Report shall present
       identitas perusahaan dengan jelas                                                    clear identity of the Company
       Nama perusahaan dan tahun                                                            The Company name and the annual report
       annual report ditampilkan di:                                                        financial year shall be presented on;
                                                                            
       1. Sampul muka;                                                                      1. Front Cover
       2. Samping;                                                                          2. Side Cover
       3. Sampul belakang; dan                                                              3. Back Cover
       4. Informasi memuat antara lain:                                                     4. Every Page
 4     Laporan tahunan ditampilkan                                                          The Annual Report shall be posted
       di website perusahaan                                                                in the company’s website
                                                                            
       Mencakup laporan tahunan terkini dan                                                 Including the latest Annual Report as
       paling kurang 4 tahun terakhir.                                                      well as those for the last four years.


                                                                    HALAMAN
 II            IKHTISAR DATA KEUANGAN PENTING                                                            KEY FINANCIAL HIGHLIGHTS
                                                                         PAGE

 1     Informasi hasil usaha perusahaan dalam
       bentuk perbandingan selama 3 (tiga) tahun
       buku atau sejak memulai usahanya jika                                                Income Statement in comparison for 3 (three)
       perusahaan tersebut menjalankan kegiatan                                             financial years or since the commencement of
       usahanya selama kurang dari 3 (tiga) tahun                                           business if the company has been running its
       Informasi memuat antara lain:                                       40               business activities for less than 3 (three) years.
       1. Penjualan/pendapatan usaha;                                                       Information contains the following:
       2. Laba (rugi):                                                                      1. Income
          a. Diatribusikan kepada pemilik                                                   2. Profit (loss):
          entitas induk; dan                                                                   a. Attributable to equity holders
          b. Diatribusikan kepada                                                                 of the parent entity
          kepentingan non pengendali;                                                          b.Attributable to non controlling interest
       3. Penghasilan komprehensif periode berjalan :                                       3. Comprehensive income for the period:
          a. Diatribusikan kepada pemilik                                                      a. Attributable to equity holders
          entitas induk; dan                                                                of the parent entity
          b. Diatribusikan kepada kepentingan                                                  b.Attributable to non-controlling interest
          nonpengendali; dan                                                                4.Earning (loss) per share
       4. Laba (rugi) per saham.                                                            Note: if the company does not have
       Catatan: Apabila perusahaan tidak memiliki                                           subsidiaries, the profit (loss) and other
       entitas anak, perusahaan menyajikan                                                  comprehensive income is presented in total
       laba (rugi) dan penghasilan komprehensif
       periode berjalan secara total.
 2     Informasi posisi keuangan perusahaan dalam                                           Financial Position in comparison for 3 (three)
       bentuk perbandingan selama 3 (tiga) tahun                                            financial years or since the commencement of
       buku atau sejak memulai usahanya jika                               40               business if the company has been running its
       perusahaan tersebut menjalankan kegiatan                                             business activities for less than 3 (three) years
       usahanya selama kurang dari 3 (tiga) tahun                                           Information contains the following;
       Informasi memuat antara lain:
       1. Jumlah investasi pada entitas asosiasi;                         528               1. Total investment on associates
       2. Jumlah aset;                                                    40                2. Total assets
       3. Jumlah liabilitas; dan                                          40                3. Total liabilities
       4. Jumlah ekuitas.                                                 40                4. Total equity




                                                                                                                                                        435
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                  Additional Information          Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 438
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        3     Rasio keuangan dalam bentuk perbandingan                                    Financial ratio in comparison for 3 (three)
              selama 3 (tiga) tahun buku atau sejak                                       financial years or since the commencement of
              memulai usahanya jika perusahaan                                            business if the company has been running its
              tersebut menjalankan kegiatan usahanya                      40              business activities for less than 3 (three) years.
              selama kurang dari 3 (tiga) tahun                                           Information covers 5 (five) financial
              Informasi memuat 5 (lima) rasio keuangan yang                               ratios, which are generally applied and
              umum dan relevan dengan industri perusahaan.                                relevant to the company’s industry.
        4     Informasi harga saham dalam
              bentuk tabel dan grafik                                                     Share price information in tables and charts
              1. Jumlah saham yang beredar
              2. Informasi dalam bentuk tabel yang memuat:                                1. Number of shares outstanding
                 a. Kapitalisasi pasar berdasarkan harga                                  2. The table forms contain the following information;
                    pada Bursa Efek tempat saham dicatatkan                                  a. Market capitalization based on price on the
                 b. Harga saham tertinggi, terendah,                                           Stock Exchange where the shares are listed
                    dan penutupan berdasarkan harga pada                                     b. Highest, lowest, and closing share
                    Bursa Efek tempat saham dicatatkan                                          prices based on prices on the Stock
                 c. Volume perdagangan saham pada                                               Exchange where the shares are listed
                    Bursa Efek tempat saham dicatatkan                                       c. Trading volume of shares on the Stock
              3. Informasi dalam bentuk grafik                                                  Exchange where the shares are listed
                                                                        41 - 42
                 yang memuat paling kurang:                                               3. The graph forms contain at least
                 a. Harga penutupan berdasarkan harga                                        the following information;
                    pada Bursa Efek tempat saham dicatatkan                                  a. The closing price of shares based on price on
                 b. Volume perdagangan saham pada                                               the Stock Exchange where the shares are listed
                    Bursa Efek tempat saham dicatatkan                                       b. Trading volume of shares on the Stock
                                                                                                Exchange where the shares are listed
              Untuk setiap masa triwulan dalam
              2 (dua) tahun buku terakhir.                                                For each quarter in the latest 2 (two) financial years.
              Catatan: apabila perusahaan tidak memiliki                                  Note: should be disclosed if the company
              kapitalisasi pasar, informasi harga saham, dan                              does not have market capitalization, share
              volume perdagangan saham, agar diungkapkan.                                 price, and share trading volume.

        5     Informasi mengenai obligasi, sukuk atau                                     Information regarding outstanding bonds, sukuk, or
              obligasi konversi yang masih beredar                                        convertible bonds, in 2 (two) latest financial years
              dalam 2 (dua) tahun buku terakhir
              Informasi memuat:                                                           Information contains:
              1. Jumlah obligasi/sukuk/obligasi                                           1. Numbers of outstanding bonds,
                 konversi yang beredar                                                       sukuk or convertible bonds;
                                                                          N/A
              2. Tingkat bunga/imbalan                                                    2. Interest rate/yield
              3. Tanggal jatuh tempo                                                      3. Maturity date
              4. Peringkat obligasi/sukuk tahun 2024 dan 2025                             4. Rating of bonds/sukuk in 2024 and 2025
              Catatan: apabila perusahaan tidak memiliki                                  Note: should be disclosed if the company
              obligasi/sukuk/obligasi konversi, agar diungkapkan                          does not have outstanding bonds,
                                                                                          sukuk, or convertible bonds
                                                                      HALAMAN                         BOARD OF COMMISSIONER’S AND
        III    LAPORAN DEWAN KOMISARIS DAN DIREKSI
                                                                         PAGE                          BOARD OF DIRECTOR’S REPORT
        1     Laporan Dewan Komisaris                                                     Board of Commissioner’s Report
              Memuat hal-hal sebagai berikut:                                             Contain the following:
              1. Penilaian atas kinerja Direksi mengenai                                  1. Assessment on the performance of the
                 pengelolaan perusahaan dan dasar penilaiannya                               Board of Directors in managing the
              2. Pandangan atas prospek usaha perusahaan                                     company and the basis for such evaluation
                 yang disusun oleh Direksi dan                                            2. Views on the business prospects of the
                 dasar pertimbangannya                                                       company as prepared by the Board of
                                                                        94 - 101
              3. Pandangan atas penerapan/pengelolaan                                        Directors and the basis for such consideration
                 whistleblowing system (WBS) di perusahaan                                3. Views on the implementation/management of
                 dan peran Dewan Komisaris                                                   the Company’s whistleblowing system (WBS) and
                 dalam WBS tersebut                                                          the role of the Board of Commissioners in the WBS
              4. Perubahan komposisi Dewan Komisaris                                      4. Changes in the composition of the
                 (jika ada) dan alasan perubahannya                                          Board of Commissioners (if any) and
                                                                                             the reason for such changes




436
                       Profil Perusahaan           Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 439
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




2     Laporan Direksi
                                                                                           Board of Directors Report
      Memuat hal-hal sebagai berikut:
                                                                                           Contain the following:
      1. Analisis atas kinerja perusahaan,
                                                                                           1. Analysis of the company’s performance,
      yang mencakup antara lain:
                                                                                             covering among others:
         a. kebijakan strategis;
                                                                                              a. strategic policies
         b. perbandingan antara hasil yang dicapai
                                                                                              b. comparison between targets and achievements
         dengan yang ditargetkan; dan
                                                                     115 - 133                c. challenges faced by the company and
         c. kendala-kendala yang dihadapi perusahaan
                                                                                                 initiatives to deal with those challenges
         dan langkah-langkah penyelesaiannya;
                                                                                           2. Analysis on business prospects
      2. Analisis tentang prospek usaha;
                                                                                           3. Development in the implementation
      3. Perkembangan penerapan tata kelola
                                                                                              of GCG during the fiscal year
         perusahaan pada tahun buku; dan
                                                                                           4. Changes in the composition of the Board of
      4. Perubahan komposisi anggota Direksi
                                                                                              Directors (if any) and the reason for such changes
         (jika ada) dan alasan perubahannya.
3     Tanda tangan anggota Dewan
      Komisaris dan anggota Direksi
                                                                                           Signatures of the members of the Board of
                                                                                           Commissioners and Board of directors
      Memuat hal-hal sebagai berikut:
      1. Tanda tangan dituangkan pada
                                                                                           Contain the following;
         lembaran tersendiri
                                                                                           1. Signatures on a separate page
      2. Pernyataan bahwa Dewan Komisaris
                                                                                           2. Statement of responsibility of the Board of
          dan Direksi bertanggung jawab penuh
                                                                                              Commissioners and the Board of Directors for
          atas kebenaran isi Laporan Tahunan
                                                                                              the accuracy of the contents of the Annual Report
      3. Ditandatangani seluruh anggota Dewan                        148 - 149
                                                                                           3. Signed by all members of the Board of
          Komisaris dan anggota Direksi dengan
                                                                                              Commissioners and Board of Directors
          menyebutkan nama dan jabatannya
                                                                                              by stating their names and positions
      4. Penjelasan tertulis dalam surat tersendiri
                                                                                           4. Written explanation in separate letter from
          dari yang bersangkutan dalam hal terdapat
                                                                                              the person(s) concerned in the event that
          anggota Dewan Komisaris atau anggota Direksi
                                                                                              member(s) of Board of Commissioners of Board
          yang tidak menandatangani laporan tahunan,
                                                                                              of Directors fail to sign the annual report; or
          atau penjelasan tertulis dalam surat tersendiri
                                                                                              written explanation from the person(s) concerned
          dari anggota yang lain dalam hal tidak terdapat
          penjelasan tertulis dari yang bersangkutan


                                                                   HALAMAN
IV                        PROFIL PERUSAHAAN                                                                    COMPANY PROFILE
                                                                        PAGE

1     Nama dan alamat lengkap perusahaan                                                   Name and complete address of the company
      Informasi memuat antara lain: nama                                                   information contains, among, others, name
                                                                        8-9
      dan alamat, kode pos, nomor telepon,                                                 and address, postal code, telephone
      nomor faksimili, email, dan website.                                                 number, fax, email, and website
2     Riwayat singkat perusahaan                                                           Brief history of the company
      Mencakup antara lain tanggal/tahun pendirian,                                        Contain among others date/year of establishment,
      nama, perubahan nama perusahaan (jika ada),                                          name of the company, change of name (if any),
                                                                       8 - 10
      dan tanggal efektif perubahan nama perusahaan.                                       and effective date of the change of name
      Catatan: apabila perusahaan tidak pernah                                             Note: to be disclosed if the company
      melakukan perubahan nama, agar diungkapkan                                           never had a change of name
3     Bidang usaha                                                                         Line of business
      Uraian mengenai antara lain:                                                         Description of, among others:
      1. Kegiatan usaha perusahaan menurut                                                 1. The line of business as stated in the
                                                                        8-9
         anggaran dasar terakhir                                                              latest Articles of Association;
      2. Kegiatan usaha yang dijalankan                                                    2. Business activities
      3. Produk dan/atau jasa yang dihasilkan                                              3. Product; and/or services offered
4     Struktur Organisasi                                                                  Organization structure
      Dalam bentuk bagan, meliputi nama dan                                                Diagram of organization structure, containing
                                                                       18 - 19
      jabatan paling kurang sampai dengan                                                  name and position of personnel up to
      struktur satu tingkat di bawah Direksi.                                              at least one level below Director




                                                                                                                                                   437
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan       Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                  Additional Information     Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 440
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        5   Visi, Misi, dan Budaya Perusahaan mencakup:                                   Vision, Mission and Corporate Culture
            1. Visi perusahaan;                                                           Containing:
            2. Misi perusahaan;                                                           1. Vision
            3. Keterangan bahwa visi dan misi tersebut                                    2. Mission
                                                                         14 - 15
               telah dikaji dan disetujui oleh Direksi/                                   3. Statement that the vision and mission have
               Dewan Komisaris pada tahun buku; dan                                          been reviewed and approved by the Board
            4. Pernyataan mengenai budaya perusahaan                                         of Commissioners/Directors in the fiscal year
               (corporate culture) yang dimiliki perusahaan.                              4. Statement on the corporate culture
        6   Identitas dan riwayat hidup singkat                                           Profiles of members of the Board of Commissioners
            anggota Dewan Komisaris
            Informasi memuat antara lain:                                                 Containing information on:
            1. Nama;                                                                      1. Name
            2. Jabatan dan periode jabatan (termasuk                                      2. Position and period in position (including
            jabatan pada perusahaan atau lembaga lain);                                      position(s) held at other company/institution)
            3. Umur;                                                                      3. Age
            4. Domisili;                                               102 - 113          4. Domicile
            5. Pendidikan (bidang studi dan                                               5. Education (study field and education institution)
               lembaga pendidikan);                                                       6. Work experience (position, company
            6. Pengalaman kerja (jabatan, instansi,                                          and period in position)
               dan periode menjabat); dan                                                 7. History of assignment (period and position)
            7. Riwayat penunjukkan (periode dan jabatan)                                     as member of the Board of Commissioners
               sebagai anggota Dewan Komisaris di                                            at the company since the fist appointment
               Perusahaan sejak pertama kali ditunjuk.
        7   Identitas dan riwayat hidup singkat anggota Direksi                           Profiles of members of the Board of Directors
            Informasi memuat antara lain:
            1. Nama;                                                                      Containing information on:
            2. Jabatan dan periode jabatan (termasuk                                      1. Name
            jabatan pada perusahaan atau lembaga lain);                                   2. Position and period in position (including
            3. Umur;                                                                         position(s) held at other company/institution)
            4. Domisili;                                                                  3. Age
                                                                       134 - 147
            5. Pendidikan (bidang studi dan                                               4. Domicile
               lembaga pendidikan);                                                       5. Education (study field and education institution)
            6. Pengalaman kerja (jabatan, instansi,                                       6. Work experience (position, company
               dan periode menjabat); dan                                                    and period in position)
            7. Riwayat penunjukkan (periode dan jabatan)                                  7. History of assignment (period and position)
               sebagai anggota Dewan Komisaris di                                            as member of the Board of Commissioners
               Perusahaan sejak pertama kali ditunjuk.                                       at the company since the fist appointment
        8   Jumlah karyawan (komparatif 2 tahun) dan                                      Total number of employees (comparative for
            data pengembangan kompetensi karyawan                                         2 years) and data on employee competence
            yang mencerminkan adanya kesempatan                        196 - 200          development programs reflecting equal
            untuk masing-masing level organisasi                                          opportunities for each level of the organization
            Informasi memuat antara lain:                                                 Information contains among others:
            1. Jumlah karyawan untuk masing-                              196             1. Number of employees at each
               masing level organisasi;                                                      level of the organization
            2. Jumlah karyawan untuk masing-                              197             2. Number of employees by education
               masing tingkat pendidikan;
            3. Jumlah karyawan berdasarkan                                198             3. Number of employees by employment status
               status kepegawaian;
            4. Data pengembangan kompetensi                               200             4. Date on employee competence develoment
               karyawan yang telah dilakukan pada                                            programs during the fiscal year conceming
               tahun buku yang terdiri dari pihak (level                                     position of participants, type of training, and
               jabatan) yang mengikuti pelatihan, jenis                                      purpose of training
               pelatihan, dan tujuan pelatihan; dan
            5. Biaya pengembangan kompetensi karyawan                  201 - 202          5. The cost of employee competence development
               yang telah dikeluarkan pada tahun buku.                                      programs in the fiscal year




438
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 441
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




9     Komposisi pemegang saham
      Mencakup antara lain:                                                               Shareholders composition
      1. Rincian nama pemegang saham yang                                                 Covering among others;
         meliputi 20 pemegang saham terbesar                                              1. Names of the 20 largest shareholders
         dan persentase kepemilikannya                                                       and their shareholding percentage
      2. Rincian pemegang saham dan                                                       2. Details of shareholders and shareholding
         persentase kepemilikannya meliputi:                                                 percentage which includes:
         a. Nama pemegang saham yang                                                         a.Name of shareholders with 5%
         memiliki 5% atau lebih saham                                                        or more shareholding
         b. Kelompok pemegang saham                                  45 - 46                 b. Group of public shareholders with individual
         masyarakat dengan kepemilikan saham                                                 shareholding of less than 5% each
         masing-masing kurang dari 5%.                                                    3. Names of Director and Commissioner with
      3. Nama Direktur dan Komisaris serta                                                   direct or indirect share-ownership and
         persentase kepemilikan sahamnya                                                     the percentage of such shareholding
         secara langsung dan tidak langsung
                                                                                          Note: should be disclosed if the Director
      Catatan: apabila Direktur dan Komisaris                                             and Commissioner does not own
      tidak memiliki saham langsung dan                                                   shares, directly or indirectly.
      tidak langsung, agar diungkapkan.
10    Daftar entitas anak dan/atau entitas asosiasi                                       List of subsidiaries and/or associated entities
      Dalam bentuk tabel memuat informasi antara lain:                                    In table form, containing:
      1. Nama entitas anak dan/atau asosiasi;                                             1. Name of subsidiary and/or associated entity
      2. Persentase kepemilikan saham;                                                    2. Share-ownership percentage
      3. Keterangan tentang bidang usaha entitas                     22 - 27              3. Line of business of subsidiary and/
         anak dan/atau entitas asosiasi; dan                                                 or associated entity
      4. Keterangan status operasi entitas                                                4. Operational status of subsidiary and/or
         anak dan/atau entitas asosiasi (telah                                               associated entity (in commercial operation/
         beroperasi atau belum beroperasi).                                                  not yet in commercial operation)
11    Struktur grup perusahaan                                                            Corporate group structure
      Struktur grup perusahaan dalam bentuk                                               Diagram of corporate group structure
      bagan yang menggambarkan entitas induk,                        20 - 21              involving relationship of the parent company,
      entitas anak, entitas asosiasi, joint venture,                                      subsidiary, associated entity, joint venture,
      dan special purpose vehicle (SPV).                                                  and special purpose vehicle (SPV)
12    Kronologi penerbitan saham (termasuk private
                                                                                          Chronology of share listing (including private
      placement) dan/atau pencatatan saham dari awal
                                                                                          placement) and /or share listing from the share
      penerbitan sampai dengan akhir tahun buku
                                                                                          issuance up to the end of the fiscal year
      Mencakup antara lain:
                                                                                          Covering among others;
      1. Tahun penerbitan saham, jumlah saham, nilai
                                                                                          1. Year of share issuance, number of shares
         nominal saham, dan harga penawaran
                                                                                             issued, par valued, and share offer price,
           saham untuk masing-masing aksi
                                                                     47 - 48                 for each separate corporate action
         korporasi (corporate action);
                                                                                          2. Total number of shares outstanding
      2. Jumlah saham tercatat setelah masing-masing
                                                                                             following coporate action
         aksi korporasi (corporate action); dan
                                                                                          3. The stock exchange where the shares are listed
      3. Nama bursa dimana saham
         perusahaan dicatatkan.
                                                                                          Note: should be disclosed if the company does
      Catatan: apabila perusahaan tidak memiliki
                                                                                          not have a chronology of share listing.
      kronologi pencatatan saham, agar diungkapkan.
13    Kronologi penerbitan dan/atau pencatatan
      efek lainnya dari awal penerbitan                                                   Chronology of other securities issuance
      sampai dengan akhir tahun buku                                                      and/or listing from the time of issuance
      Mencakup antara lain:                                                               up until the end of the fiscal year
      1. Nama efek lainnya, tahun penerbitan efek                                         Covering among others;
         lainnya, tingkat bunga/                                                          1. Name of security instrument, year of issuance,
            imbalan efek lainnya, dan tanggal                                                interest rate/yield of securities, and maturity date
                                                                       N/A
         jatuh tempo efek lainnya;                                                        2. Offering price of other securities
      2. Nilai penawaran efek lainnya;                                                    3. The stock exhange where the securities are listed
      3. Nama bursa dimana efek lainnya dicatatkan; dan                                   4. Rating of securities
      4. Peringkat efek.
      Catatan: apabila perusahaan tidak memiliki                                          Note: should be disclosed if the company does not
         kronologi penerbitan dan pencatatan                                              have chronology of other securities issuance/listing.
         efek lainnya, agar diungkapkan.




                                                                                                                                                    439
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 442
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       14    Nama dan alamat lembaga dan/                                                 Name and address of the supporting
             atau profesi penunjang                                                       institutions and/or professionals
             Informasi memuat antara lain:                                                Covering among others;
             1. Nama dan alamat BAE/pihak yang                            413             1. Name and address of the
                mengadministrasikan saham perusahaan;                                        company’s Share Registrar
             2. Nama dan alamat Kantor Akuntan Publik; dan                                2. Name and address of Public Accountant Firm
             3. Nama dan alamat perusahaan pemeringkat efek.                              3. Name and address of rating agencies
       15    Penghargaan yang diterima dalam tahun
                                                                                          Awards received during the fiscal year,
             buku terakhir dan/atau sertifikasi yang masih
                                                                                          or valid certification in the fiscal year, at
             berlaku dalam tahun buku terakhir baik yang
                                                                                          both national and international levels
             berskala nasional maupun internasional
             Informasi memuat antara lain:
                                                                                          Covering among others;
             1. Nama penghargaan dan/atau sertifikasi;                  49 - 79
                                                                                          1. Name of award and/or certification
             2. Tahun perolehan penghargaan
                                                                                          2. Year received/issued
                dan/atau sertifikasi;
                                                                                          3. Name of institution that issued
             3. Badan pemberi penghargaan
                                                                                             the award/certification
                dan/atau sertifikasi; dan
                                                                                          4. Validity period (certification)
             4. Masa berlaku (untuk sertifikasi).
       16    Nama dan alamat entitas anak dan/atau kantor                                 Name and address of subsidiaries and/or
             cabang atau kantor perwakilan (jika ada)                                     branch offices or representative offices (if any)
             Memuat informasi antara lain:                                                Covering among others:
             1. Nama dan alamat entitas anak; dan                                         1. Name and address of subsidiaries
                                                                       412 - 413
             2. Nama dan alamat kantor cabang/perwakilan.                                 2. Name and address of branch representative office
             Catatan: apabila perusahaan tidak memiliki                                   Note: should be disclosed if the company
             entitas anak, kantor cabang, dan kantor                                      does not have a subsidiary, branch
             perwakilan, agar diungkapkan.                                                office or representative office.
        17   Informasi pada website Perusahaan                                            Information in the Corporate website
             Meliputi paling kurang:                                                      Covers at the very least:
             1. Informasi pemegang saham sampai                                          1. information of shareholders up to the
                dengan pemilik akhir individu                                                individual ultimate shareholder
             2. Isi Kode Etik                                                            2. Contents of the code of conduct
             3. Informasi Rapat Umum Pemegang Saham                                      3. Information on the General Meeting of
                (RUPS) paling kurang meliputi bahan mata                                     Shareholders (GMS), covering at least agenda
                acara yang dibahas dalam RUPS, ringkasan                                     of the GMS, summary of GMS resolutions, and
                risalah RUPS, dan informasi tanggal penting                                  information of pertinent dates, namely the dates of
                yaitu tanggal pengumuman RUPS, tanggal                                       GMS announcement, GMS invitation, GMS event,
                pemanggilan RUPS, tanggal RUPS, tanggal                                      and announcement of summary GMS resolutions;
                ringkasan risalah RUPS diumumkan
             4. Laporan keuangan tahunan                                                 4. Annual financial statements (last 5 years);
                terpisah (5 tahun terakhir)
             5. Profil Dewan Komisaris dan Direksi                                       5. Profiles of the Board of
                                                                                             Commissioners and Directors
             6. Piagam/Charter Dewan Komisaris, Direksi,                                 6. Board Manual/Charter of the BOC, BOD,
                Komite-komite, dan Unit Audit Internal                                       Committees and Internal Audit Unit

       18    Pendidikan dan/atau pelatihan Dewan                                          Training and education for the Board of
             Komisaris, Direksi, Komite- komite, Sekretaris                               Commissioners, Board of Directors, Committees,
             Perusahaan, dan Unit Audit Internal                                          Corporate Secretary, and Internal Audit Unit
             Meliputi paling kurang informasi (jenis dan                                  Cover at least information of the type
             pihak yang relevan dalam mengikuti):                                         of training and participant of:
             1. Pendidikan dan/atau pelatihan                             241             1. Training and/or education for The
                untuk Dewan Komisaris                                                        Board Of Commissioners
             2. Pendidikan dan/atau pelatihan untuk Direksi               255             2. Training and /or education for
                                                                                             The Board Of Directors
             3. Pendidikan dan/atau pelatihan untuk Komite Audit          266             3. Training and/or education for Audit Committee
             4. Pendidikan dan/atau pelatihan untuk                       271             4. Training and/or education for Nomination
                Komite Nominasi dan Remunerasi                                               and Remuneration Committee;
             5. Pendidikan dan/atau pelatihan                         271, 276,           5. Training and/or education for Other Committee(s)
                untuk Komite lainnya                                    280
             6. Pendidikan dan/atau pelatihan                         284 - 285           6. Training and/or education for Corporate Secretary
                untuk Sekretaris Perusahaan
             7. Pendidikan dan/atau pelatihan                         302 - 303           7. Training and/or education for Internal Audit Units
                untuk Unit Audit Internal                                                 Note: should be disclosed if there are no training
             Catatan: apabila tidak terdapat                                              and/or education during the fiscal year.
             pendidikan dan/atau pelatihan pada
             tahun buku, agar diungkapkan.



440
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 443
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




          ANALISA DAN PEMBAHASAN MANAJEMEN                        HALAMAN                    MANAGEMENT DISCUSSION AND ANALYSIS
V
                ATAS KINERJA PERUSAHAAN                                PAGE                     ON THE COMPANY PERFORMANCE
1     Tinjauan operasi per segmen usaha                                                   Operation review per business segment
      Memuat uraian mengenai:                                                             Includes analysis on:
      1. Penjelasan masing-masing segmen usaha.                                           1. Elaboration on each business segment
      2. Kinerja per segmen usaha, antara lain:                     152 - 159             2. Performance of each buseinss
         a. Produksi;                                                                        segment, among others;
         b. Peningkatan/penurunan kapasitas produksi;                                        a.Production
         c. Penjualan/pendapatan usaha; dan                                                  b.Increase/Decrease of production capacity
         d. Profitabilitas.                                                               c. Sales/Income
                                                                                          d. Profitability
2     Uraian atas kinerja keuangan Perusahaan                                             Description on the Company’s financial performance
      Analisis kinerja keuangan yang mencakup
      perbandingan antara kinerja keuangan tahun yang                                     An analysis comparing the performance of the
      bersangkutan dengan tahun sebelumnya dan                                            current year and that of the previous year (in the
      penyebab kenaikan/penurunan suatu akun (dalam                                       form of narration and tables) and the reasons for the
      bentuk narasi dan tabel), antara lain mengenai:                                     eincrease/decrease of the accounts, including in:
      1. Aset lancar, aset tidak lancar, dan total aset;                166               1. Current assets, non-current
                                                                                             assets, and total assets
      2. Liabilitas jangka pendek, liabilitas                       166 - 167             2. Short-term liabilities, long-term
         jangka panjang dan total liabilitas;                                                liabilities, and total liabilities
      3. Ekuitas;                                                     167                 3. Equity
      4. Penjualan/pendapatan usaha, beban, laba                    159 - 165             4. Sales/operating revenues, expenses,
         (rugi), penghasilan komprehensif lain, dan                                          profit (loss), other comprehensive income,
         penghasilan komprehensif periode berjalan; dan                                      comprehensive income for the current year
      5. Arus kas.                                                      168               5. Cash flows
3     Bahasan dan analisis tentang kemampuan
      membayar utang dan tingkat kolektibilitas
                                                                                          Discussion and analysis on solvability and
      piutang perusahaan, dengan menyajikan
                                                                                          level of the company receivables collectibility,
      perhitungan rasio yang relevan sesuai
                                                                                          by presenting relevant ratio calculation in
      dengan jenis industri perusahaan
                                                                                          line with the company’s type of industry
      Penjelasan tentang :
                                                                                          Explanation on:
      1. Kemampuan membayar hutang, baik jangka                         169
                                                                                          1. Solvability, both short term and long term
         pendek maupun jangka panjang; dan
                                                                                          2. Level of receivables collectibility
      2. Tingkat kolektibilitas piutang.

4     Bahasan tentang struktur modal (capital
      structure) dan kebijakan manajemen atas                                             Discussion on capital structure, and
      struktur modal (capital structure policy)                                           management poilicy on capital structure
      Penjelasan atas:                                                                    Explanation on:
      1. Rincian struktur modal (capital structure)                                       1. Details of capital structure comprising of
         yang terdiri dari utang berbasis                           170 - 171                interest-bearing debts/sukuk and equity
         bunga/sukuk dan ekuitas;
      2. Kebijakan manajemen atas struktur                                                2. Capital structure policies
         modal (capital structure policies); dan
      3. Dasar pemilihan kebijakan                                                        3. Basis for determination of capital structure policies
         manajemen atas struktur modal.
5     Bahasan mengenai ikatan yang material
      untuk investasi barang modal (bukan ikatan                                          Discussion on material commitments of
      pendanaan) pada tahun buku terakhir                                                 capital investments (instead of funding
      Penjelasan tentang:                                                                 commitments) in the last fiscal year
      1. Nama pihak yang melakukan ikatan;                                                Explanation on:
      2. Tujuan dari ikatan tersebut;                                                     1. Parties in the commitments
      3. Sumber dana yang diharapkan untuk                                                2. Objectives of the commitments
         memenuhi ikatan-ikatan tersebut;                               171               3. Sources of funds to meet the commitments
      4. Mata uang yang menjadi denominasi; dan                                           4. Denomination currency of commitments
      5. Langkah-langkah yang direncanakan                                                5. Initiatives taken to mitigate exchange rate risk
         perusahaan untuk melindungi risiko dari
         posisi mata uang asing yang terkait.                                             Note: should be disclosed if the company
      Catatan: apabila perusahaan tidak mempunyai                                         does not have any material commitment for
      ikatan terkait investasi barang modal pada                                          capital investments in the fiscal year.
      tahun buku terakhir agar diungkapkan.




                                                                                                                                                     441
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 444
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        6    Bahasan mengenai investasi barang modal                                      Discussion on capital investment
             yang direalisasikan pada tahun buku terakhir                                 realized at the latest financial year
             Penjelasan tentang:                                                          Explanation on:
             1. Jenis investasi barang modal;                                             1. Type of capital investment
             2. Tujuan investasi barang modal; dan                        171             2. Objectives of capital investment
             3. Nilai investasi barang modal yang                                         3. Nominal value of capital investment
                dikeluarkan pada tahun buku terakhir.                                        realized in the last fiscal year
             Catatan: apabila tidak terdapat realisasi                                    Note: should be disclosed if there
             investasi barang modal, agar diungkapkan.                                    are no capital investment
        7    Informasi perbandingan antara target pada
             awal tahun buku dengan hasil yang dicapai                                    Information on the comparison between initial
             (realisasi), dan target atau proyeksi yang                                   target at the beginning of financial year and the
             ingin dicapai untuk satu tahun mendatang                                     realization and target or projection for the next year
             mengenai pendapatan, laba, dan lainnya                                       concerning income, profit, capital structure, and
             yang dianggap penting bagi perusahaan                     172 - 173          others considered significant target for the company.
             Informasi memuat antara lain:                                                Containing information among others:
             1. Perbandingan antara target pada awal tahun                                1. Comparison of targets at the beginning
                buku dengan hasil yang dicapai (realisasi); dan                              of fiscal year and achievements
             2. Target atau proyeksi yang ingin dicapai                                   2. Targets or projections set for the next 1 (one) year
                dalam 1 (satu) tahun mendatang.
        8    Informasi dan fakta material yang terjadi                                    Information and material facts following the date
             setelah tanggal laporan akuntan                                              of accounting report (subsequent events)
             Uraian kejadian penting setelah tanggal laporan                              Description of significant events following the
             akuntan termasuk dampaknya terhadap kinerja                  174             date of accounting report including its impact on
             dan risiko usaha di masa mendatang.                                          business risk and performance in the future.
             Catatan: apabila tidak ada kejadian penting setelah                          Note: should be disclosed if there
             tanggal laporan akuntan, agar diungkapkan.                                   are no subsequent events.
        9    Uraian tentang prospek usaha perusahaan
                                                                                          Business prospects
             Uraian mengenai prospek perusahaan
                                                                                          Description on business prospects related to the
             dikaitkan dengan industri dan ekonomi secara              174 - 179
                                                                                          general industry and economy including quantitative
             umum disertai data pendukung kuantitatif
                                                                                          supporting data from reliable resources.
             dari sumber data yang layak dipercaya.
       10    Uraian tentang aspek pemasaran                                               Marketing aspects
             Uraian tentang aspek pemasaran atas                                          Description on marketing aspects of the
                                                                          180
             produk dan/atau jasa perusahaan, antara lain                                 company’s products and/or services among
             strategi pemasaran dan pangsa pasar.                                         others marketing strategy and market shares.
        11   Uraian mengenai kebijakan dividen dan                                        Description on divident policy and total
             jumlah dividen kas per saham dan jumlah                                      cash dividend per share and total dividend
             dividen per tahun yang diumumkan atau                                        per year that are published or disbursed
             dibayar selama 2 (dua) tahun buku terakhir                                   during last 2 (two) financial years
              Memuat uraian mengenai:                                                     Containing descriptions of:
             1. Kebijakan pembagian dividen;                                              1. Dividend payout policy
             2. Total dividen yang dibagikan;                          180 - 181          2. Total dividend disbursement
             3. Jumlah dividen kas per saham;                                             3. Total cash dividend per share
             4. Payout ratio; dan                                                         4. Payout ratio
             5. Tanggal pengumuman dan pembayaran                                         5. Announcement date and cash
                dividen kas untuk masing-masing tahun.                                       dividend payout for each year
             Catatan: apabila tidak ada pembagian                                         Note: To disclose it there are no dividend
             dividen, agar diungkapkan alasannya.                                         disbursement and its reasons.
       12    Program kepemilikan saham oleh karyawan dan/
                                                                                          Employee/Management Share Ownership Program
             atau manajemen yang dilaksanakan perusahaan
                                                                                          (ESOP/MSOP) still ongoing in the fiscal year
             (ESOP/MSOP) yang masih ada sampai tahun buku
                                                                                          Containing descriptions of:
             Memuat uraian mengenai:
                                                                                          1. Number of ESOP/MSOP shares and its execution
             1. Jumlah saham ESOP/MSOP dan realisasinya;
                                                                                          2. Period
             2. Jangka waktu;                                             181
                                                                                          3. Requirements of employee and/
             3. Persyaratan karyawan dan/atau
                                                                                             or management eligibility
                manajemen yang berhak; dan
                                                                                          4. Exercise price
             4. Harga exercise.
                                                                                          Note: should be disclosed if there
             Catatan: apabila tidak memiliki program
                                                                                          are no such programs.
             dimaksud, agar diungkapkan.




442
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 445
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




13    Realisasi penggunaan dana hasil
      penawaran umum (dalam hal perusahaan                                                Realization of initial public offering
      masih diwajibkan menyampaikan                                                       proceeds (in the event of the company
      laporan realisasi penggunaan dana)                                                  is obligated to submit the report)

      Memuat uraian mengenai:                                                             Containing descriptions of:
      1. Total perolehan dana;                                                            1. Total proceeds
      2. Rencana penggunaan dana;                                       181               2. Proceeds utilization plan
      3. Rincian penggunaan dana;                                                         3. Proceeds utilization details
      4. Saldo dana; dan                                                                  4. Proceeds balance
      5. Tanggal persetujuan RUPS/RUPO atas                                               5. The date of GMS/GMB resolution on the
         perubahan penggunaan dana (jika ada).                                               change of proceeds utilization (if any)
      Catatan: apabila tidak memiliki informasi                                           Note: should be disclosed if there are no such
      realisasi penggunaan dana hasil                                                     information of realization proceeds of public offering.
      penawaran umum, agar diungkapkan.
14    Informasi transaksi material yang
                                                                                          Material transaction information with conflict of
      mengandung benturan kepentingan dan/
                                                                                          interest and/or transaction with related parties
      atau transaksi dengan pihak afiliasi
                                                                                          Containing descriptions of:
      Memuat uraian mengenai:
                                                                                          1. Name of transacting parties and
      1. Nama pihak yang bertransaksi
                                                                                             the nature of related parties
         dan sifat hubungan afiliasi;
                                                                                          2. Description of the trasaction fairness
      2. Penjelasan mengenai kewajaran transaksi;
                                                                    182 - 184             3. Transaction background
      3. Alasan dilakukannya transaksi;
                                                                                          4. Transaction realization at the last financial year
      4. Realisasi transaksi pada periode
                                                                                          5. Company policy related with
         tahun buku terakhir;
                                                                                             transaction review mechanism
      5. Kebijakan perusahaan terkait dengan
                                                                                          6. Compliance to relevant regulations and provisions
         mekanisme reviu atas transaksi; dan
      6. Pemenuhan peraturan dan ketentuan terkait.
                                                                                          Note: should be disclosed if there
      Catatan: apabila tidak mempunyai transaksi
                                                                                          are no such transactions.
      dimaksud, agar diungkapkan.
15    Uraian mengenai perubahan peraturan
      perundang-undangan terhadap
                                                                                          Description on changes in laws and regulations
      perusahaan pada tahun buku terakhir
                                                                                          during the fiscal year that impacted on the company
      Uraian memuat antara lain:
                                                                                          Descriptions include among others:
      1. Nama peraturan perundang-undangan
                                                                                          1. Name of regulations that have changed
         yang mengalami perubahan; dan                              185 - 187
                                                                                          2. The impact (quantitative or qualitative) on the
      2. Dampaknya (kuantitatif dan/atau kualitatif)
                                                                                             company, or statement, of the insignificant impact
         terhadap perusahaan (jika signifikan) atau
                                                                                          Note: should be disclosed if there are
         pernyataan bahwa dampaknya tidak signifikan.
                                                                                          no changes in the laws and regulations
      Catatan: apabila tidak terdapat perubahan
                                                                                          that have significant impacts.
      peraturan perundang-undangan pada
      tahun buku terakhir, agar diungkapkan.
16    Uraian mengenai perubahan kebijakan
                                                                                          Description on the changes in the
      akuntansi yang diterapkan perusahaan
                                                                                          accounting policy implemented by the
      pada tahun buku terakhir
                                                                                          company at the last financial year
      Uraian memuat antara lain:
                                                                                          Descriptions include among others:
      1. Perubahan kebijakan akuntansi;
                                                                        187               1. Changes in the accounting policy
      2. Alasan perubahan kebijakan akuntansi; dan
                                                                                          2. Reasons for the change; and
      3. Dampaknya secara kuantitatif
                                                                                          3. Quantitative impact on the financial statements
         terhadap laporan keuangan.
      Catatan: apabila tidak terdapat perubahan
                                                                                          Note: should be disclosed if there are no changes
      kebijakan akuntansi pada tahun buku
                                                                                          in the accounting policies furing the fiscal year.
      terakhir, agar diungkapkan.




                                                                                                                                                    443
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 446
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        17   Informasi kelangsungan usaha
                                                                                           Information on business continuity
             Pengungkapan informasi mengenai:
             1. Hal-hal yang berpotensi berpengaruh
                                                                                           Information disclosures on:
                signifikan terhadap kelangsungan usaha
                                                                                           1. Significant issues on the company business
                perusahaan pada tahun buku terakhir;
                                                                                              continuity at the last financial year
             2. Asesmen manajemen atas hal-
                                                                                           2. Management assessment on point 1
                hal pada angka 1; dan
                                                                                           3. Assumption implemented by the management
             3. Asumsi yang digunakan manajemen
                                                                                              in conducting the assessment
                dalam melakukan asesmen.                                174 - 179
             Catatan: apabila tidak terdapat hal-hal yang
                                                                                           Note: if there are no issues that potentially
             berpotensi berpengaruh signifikan terhadap
                                                                                           have significant influences to the company’s
             kelangsungan usaha perusahaan pada tahun
                                                                                           business continuity at the last financial year, to
             buku terakhir, agar diungkapkan asumsi
                                                                                           disclose the basis of management assumption in
             yang mendasari manajemen dalam meyakini
                                                                                           ensuring that there are no issues that potentially
             bahwa tidak terdapat hal-hal yang berpotensi
                                                                                           have significant influences to the company’s
             berpengaruh signifikan terhadap kelangsungan
                                                                                           business continuity at the last financial year.
             usaha perusahaan pada tahun buku terakhir.


                                                                      HALAMAN
        VI          GOOD CORPORATE GOVERNANCE                                                          GOOD CORPORATE GOVERNANCE
                                                                          PAGE

         1   Uraian Dewan Komisaris                                                        Description on the Board of Commissioners
             Uraian memuat antara lain:
             1. Uraian tanggung jawab Dewan Komisaris;                                     Descriptions include among others:
             2. Penilaian atas kinerja masing-masing                   234 - 236           1. Board of Commissioners responsibilities
                komite yang berada di bawah Dewan                      263 - 281           2. Assessment of performance of committees under
                Komisaris dan dasar penilaiannya; dan                                         the Board and the basis for such assessment
             3. Pengungkapan mengenai Board Charter                       234              3. Board Charter disclosures (Board of
                (pedoman dan tata tertib kerja Dewan Komisaris).                              commissioners work guidelines and procedures)
        2    Komisaris Independen (jumlahnya minimal                                       Independent Commissioners (at least 30% of the
             30% dari total anggota Dewan Komisaris)                                       total personnel of the Board of Commissioners)
             Meliputi antara lain:                                                         Covering among others:
             1. Kriteria penentuan Komisaris Independen                238 - 239           1. Assignment criteria of independent
             2. Pernyataan tentang independensi masing-                                       Commissioners
                masing Komisaris Independen                                                2. Independency statement of each
                                                                                              Independent Commissioner
        3    Uraian Direksi                                                                Description on the Board of Directors
             Uraian memuat antara lain:                                                    Descriptions include among others:
             1. Ruang lingkup pekerjaan dan tanggung                   248 - 252           1. Duties and responsibilities of each
                jawab masing-masing anggota Direksi;                                          member of the Board of Directors
             2. Penilaian atas kinerja komite-komite yang              282 - 295           2. Assessment of performance of
                berada di bawah Direksi (jika ada); dan                                       committees under the Board (if any)
             3. Pengungkapan mengenai Board Charter                       248              3. Board Charter disclosures (board of Directors
                (pedoman dan tata tertib kerja Direksi).                                      work guidelines and procedures)
        4    Penilaian Penerapan GCG untuk tahun                                           GCG Implementation assessment for
             buku 2025 yang meliputi paling kurang                                         2025, at least for aspects of the Board of
             aspek Dewan Komisaris dan Direksi.                                            Commissioners and/or Board of Directors
             Memuat uraian mengenai:                                                       Covers the following:
             1. Kriteria yang digunakan dalam penilaian;                                   1. Assessment criteria
             2. Pihak yang melakukan penilaian;                                            2. Assessor
                                                                       364 - 369
             3. Skor penilaian masing-masing kriteria;                                     3. Assesment score on each criteria;
             4. Rekomendasi hasil penilaian; dan                                           4. Recommendation on results of assessment
             5. Alasan belum/tidak diterapkannya rekomendasi.                              5. Reasons for the delay or non implementation
             Catatan: apabila tidak ada penilaian penerapan                                   of such recommendations
             GCG untuk tahun buku 2025 agar diungkapkan.                                   Note: should be disclosed if there are no
                                                                                           GCG assessment for fiscal year 2025.




444
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 447
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




 5     Uraian mengenai kebijakan remunerasi
                                                                                          Description of the remuneration policy for the Board
       bagi Dewan Komisaris dan Direksi
                                                                                          of Commissioners and the Board of Directors
       Mencakup antara lain:
                                                                                          Covering among others:
       1. Pengungkapan prosedur pengusulan
                                                                    245 - 246             1. Disclosure of procedure for the proposal
          sampai dengan penetapan
                                                                                             and determination of remuneration
          remunerasi Dewan Komisaris;
                                                                                             for the Board of Commissioners
       2. Pengungkapan prosedur pengusulan sampai
                                                                   257 - 258              2. Disclosure of procedure for the proposal and
          dengan penetapan remunerasi Direksi;
                                                                                             determination for the Board of Directors
       3. Struktur remunerasi yang menunjukkan
                                                                        247               3. Remuneration structure showing the remuneration
          komponen remunerasi dan jumlah
                                                                                             components and amounts per component for
          nominal per komponen untuk setiap
                                                                                             each member of the Board of Commissioners
          anggota Dewan Komisaris;
                                                                        258               4. Remuneration structure shwoing the remuneration
       4. Struktur remunerasi yang menunjukkan
                                                                                             components and amounts per components
          komponen remunerasi dan jumlah nominal
                                                                                             for each member of the Board of Directors
          per komponen untuk setiap anggota Direksi;
                                                                   257 - 258              5. Disclosure of Indicators for the
       5. Pengungkapan indikator untuk
                                                                                             remuneration of the Board of Directors
          penetapan remunerasi Direksi; dan
                                                                    247, 258              6. Disclosure of performance bonus, non-
       6. Pengungkapan bonus kinerja, bonus
                                                                                             performance bonus, and/or share option
          non kinerja, dan/atau opsi saham
                                                                                             received by each members of the Board
          yang diterima setiap anggota Dewan
                                                                                             of Commissioners and Directors (if any)
          Komisaris dan Direksi (jika ada).
                                                                                          Note: should be disclosed if there are no
       Catatan: apabila tidak terdapat bonus
                                                                                          performance bonus, non-performance bonus,
       kinerja, bonus non kinerja, dan opsi saham
                                                                                          and/or share option received by each members
       yang diterima setiap anggota Dewan
                                                                                          of the Board of Commissioners and Directors.
       Komisaris dan Direksi, agar diungkapkan.
 6     Frekuensi dan Tingkat Kehadiran Rapat yang                                         Frequency and attendance rate of meetings
       dihadiri mayoritas anggota pada rapat Dewan                                        that are attended by majority of members at
       Komisaris (minimal 1 kali dalam 2 bulan), Rapat                                    Board of Commissioners Meetings (at least
       Direksi (minimal 1 kali dalam 1 bulan), dan                                        once in 2 months), Board of Directors Meetings
       Rapat Gabungan Dewan Komisaris dengan                                              (at least once a month), and Joint Meetings of
       Direksi (minimal 1 kali dalam 4 bulan)                                             BOC and BOD (at least once in 4 months)

       Informasi memuat antara lain:                                                      Containing information among others:
       1. Tanggal Rapat;                                           241 - 242              1. Date
       2. Peserta Rapat; dan                                       243 - 244              2. Attendants
       3. Agenda Rapat.                                            255 - 256              3. Agenda
       Untuk masing-masing rapat Dewan                                                    Of each of the meetings of BOC, BOD,
       Komisaris, Direksi, dan rapat gabungan.                                            and Joint Meetings of BOC and BOD.
 7     Informasi mengenai pemegang saham utama
       dan pengendali, baik langsung maupun tidak
                                                                                          Information on majority and controlling
       langsung, sampai kepada pemilik individu
                                                                                          shareholders, direct or indirect, up to
       Dalam bentuk skema atau diagram yang
                                                                                          the ultimate individual shareholder
       memisahkan pemegang saham utama
                                                                                          Diagram with separate illustration for majority
       dengan pemegang saham pengendali.
                                                                                          shareholders and controlling shareholders.
                                                                     20 - 21,
       Catatan: yang dimaksud pemegang saham                         45 - 46
                                                                                          Note: majority shareholders are parties that
       utama adalah pihak yang, baik secara langsung
                                                                                          own, directly or indirectly, at least 20% (twenty
       maupun tidak langsung, memiliki sekurang-
                                                                                          percents) of the voting rights of the total share
       kurangnya 20% (dua puluh perseratus) hak
                                                                                          with voting rights issued by the Company,
       suara dari seluruh saham yang mempunyai hak
                                                                                          but is not the controlling shareholder.
       suara yang dikeluarkan oleh suatu Perseroan,
       tetapi bukan pemegang saham pengendali.




                                                                                                                                                 445
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                 Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 448
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       8    Pengungkapan hubungan afiliasi antara anggota                                Disclosure of affiliation between members of
            Direksi, Dewan Komisaris, dan Pemegang                                       the Board of Directors, Board of Commissioners
            Saham Utama dan/atau pengendali                                              and Majority/Controlling Shareholders
            Mencakup antara lain:                                                        Covering among others:
            1. Hubungan afiliasi antara anggota Direksi                                  1. Affiliation between a member of
               dengan anggota Direksi lainnya;                                              the Board of Directiors with fellow
            2. Hubungan afiliasi antara anggota Direksi                                     members of the Board of Directors
               dan anggota Dewan Komisaris;                                              2. Affiliation between a member of the
            3. Hubungan afiliasi antara anggota Direksi dengan       104, 107, 108,         Board of Directiors with members of
               Pemegang Saham Utama dan/atau Pengendali;                110, 115,           the Board of Commissioners
            4. Hubungan afiliasi antara anggota                      138, 140, 142,      3. Affiliation between a member of the
               Dewan Komisaris dengan anggota                          145, 146,            Board of Directiors with Majority and/
               Komisaris lainnya; dan                                     259               or Controlling Shareholder
            5. Hubungan afiliasi antara anggota                                          4. Affiliation between a member of the
               Dewan Komisaris dengan Pemegang                                              Commissioners with fellow members
               Saham Utama dan/atau Pengendali.                                             of the Board of Commissioners
            Catatan: apabila tidak mempunyai hubungan                                    5. Affiliation between a member of the
            afiliasi dimaksud, agar diungkapkan.                                            Commissioners with Majority and/
                                                                                            or Controlling Shareholder
                                                                                         Note: should be disclosed if there
                                                                                         are no affiliation relationship.
       9    Komite Audit
            Mencakup antara lain:                                                        Audit Committee
            1. Nama, jabatan, dan periode jabatan                                        Covering among others:
               anggota Komite Audit                                                      1. Name, position, and tenure of
            2. Riwayat pendidikan (bidang studi dan                                         Audit Committee members
               lembaga pendidikan) dan pengalaman                                        2. Education qualification (study field and institution)
               kerja (jabatan, instansi, dan periode                                        and work experience (position, company
               menjabat) anggota Komite Audit                         263 - 268             and tenure) of Audit Committee members
            3. Independensi anggota Komite Audit                                         3. Independency of Audit Committee members
            4. Uraian tugas dan tanggung jawab                                           4. Duties and responsibilities
            5. Uraian pelaksanaan kegiatan                                               5. Brief report of Audit Committee activity
               Komite Audit pada tahun buku                                              6. Meeting frequency and attendance
            6. Frekuensi pertemuan dan tingkat                                              of Audit Committee
               kehadiran Komite Audit                                                    7. Statement of Audit Committee charter
            7. Pernyataan adanya pedoman Komite Audit
       10   Komite Nominasi dan Remunerasi                                               Nomination and Remuneration Committee
            Mencakup antara lain:                                                        Covering among others:
            1. Nama, jabatan, dan riwayat hidup singkat                                  1. Name, position and brief profiles of members of
               anggota Komite Nominasi dan Remunerasi                                       the Nomination and Remuneration Committee
            2. Independensi Komite Nominasi dan Remunerasi                               2. Independency of Nomination
            3. Uraian tugas dan tanggung jawab                                              Remuneration Committee
            4. Uraian pelaksanaan kegiatan Komite                                        3. Duties and responsibilites
                                                                      269 - 273
               Nominasi dan Remunerasi pada tahun buku                                   4. Brief report of Nomination and Remuneration
            5. Frekuensi pertemuan dan tingkat kehadiran                                    Committee activity in the fiscal year
               Komite Nominasi dan Remunerasi                                            5. Meeting frequency and attendance of
            6. Pernyataan adanya pedoman Komite                                             Nomination and Remuneration Committee
               Nominasi dan Remunerasi                                                   6. Statement of Nomination and
            7. Kebijakan mengenai suksesi Direksi                                           Remuneration Committee charter
                                                                                         7. Policies on Director succession
       11   Komite-komite lain di bawah Dewan
            Komisaris yang dimiliki oleh perusahaan
                                                                                         Other committtes under the Board of Commissioners
            Mencakup antara lain:
                                                                                         Covering among others:
            1. Nama, jabatan, dan riwayat hidup
                                                                                         1. Name, position, and brief profile
               singkat anggota komite lain;                           273 - 277
                                                                                            of members of committee
            2. Independensi komite lain;                              277 - 281
                                                                                         2. Independency of committee
            3. Uraian tugas dan tanggung jawab;
                                                                                         3. Duties and responsibilities
            4. Uraian pelaksanaan kegiatan komite
                                                                                         4. Committee activity in the fiscal year
               lain pada tahun buku; dan
                                                                                         5. Committee meeting frequency and attendance
            5. Frekuensi pertemuan dan tingkat
               kehadiran komite lain.




446
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 449
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




12    Uraian tugas dan fungsi Sekretaris Perusahaan                                       Description of duties and functions
                                                                                          of Corporate Secretary
      Mencakup antara lain:                                                               Covering among others:
      1. Nama, dan riwayat jabatan singkat                                                1. Name and brief work experience
         Sekretaris Perusahaan                                     282 - 293                 of Corporate Secretary
      2. Domisili                                                                         2. Domicile
      3. Uraian tugas dan tanggung jawab                                                  3. Duties and responsibilities
      4. Uraian pelaksanaan tugas Sekretaris                                              4. Report of Activities of Corprate
         Perusahaan pada tahun buku                                                          Secretacy in the fiscal year
13    Uraian mengenai unit Audit Internal                                                 Description on Internal Audit Unit

      Mencakup antara lain:                                                               Covering among others:
      1. Nama ketua unit Audit Internal                                                   1. Name of Internal Audit unit head;
      2. Jumlah pegawai (auditor internal)                                                2. Total employees (internal auditors)
         pada unit Audit Internal                                                            in Internal Audit unit;
      3. Sertifikasi sebagai profesi Audit Internal                300 - 307              3. Certification on Internal Audit profession;
      4. Kedudukan unit Audit Internal                                                    4. Internal Audit unit composition in
         dalam struktur perusahaan                                                           the company’s structure
      5. Uraian pelaksanaan kegiatan unit                                                 5. Brief Report on Internal Audit unit
         Audit Internal pada tahun buku                                                      activity implementation; and
      6. Pihak yang mengangkat dan                                                        6. The parties responsible to appoint/
         memberhentikan ketua unit Audit Internal                                            terminate the Internal Audit unit head
14    Akuntan Publik
                                                                                          Public Accountant
      Informasi memuat antara lain:
                                                                                          Containing information among others:
      1. Nama dan tahun Akuntan Publik yang
                                                                                          1. Name and year of Public Accountant that audits
         melakukan audit laporan keuangan
                                                                                             the annual financial statements in the last 5 years;
         tahunan selama 5 tahun terakhir
                                                                                          2. Name and year of the Public Accounting
      2. Nama dan tahun Kantor Akuntan Publik
                                                                                             Firm that audits the annual financial
         yang melakukan audit laporan keuangan
                                                                                             statements in the last 5 years
         tahunan selama 5 tahun terakhir
                                                                                          3. The amount of fee for each service provided by
      3. Besarnya fee untuk masing-masing jenis                        308
                                                                                             Public Accounting Firm at the last financial year
         jasa yang diberikan oleh Kantor Akuntan
                                                                                          4. Other services provided by the Public
         Publik pada tahun buku terakhir
                                                                                             Accounting Firm and Public Accountant apart
      4. Jasa lain yang diberikan Kantor Akuntan Publik
                                                                                             from the audit service of annual financial
         dan Akuntan Publik selain jasa audit laporan
                                                                                             statements at the last financial year
         keuangan tahunan pada tahun buku terakhir
                                                                                          Note: should be disclosed if there are
      Catatan: apabila tidak ada jasa lain
                                                                                          no other services rendered.
      dimaksud, agar diungkapkan.
15    Uraian mengenai manajemen risiko perusahaan
                                                                                          Description on risk management of the company
      Mencakup antara lain:
                                                                                          Covering among others:
      1. Penjelasan mengenai sistem manajemen
                                                                                          1. Explanation on risk management system
         risiko yang diterapkan perusahaan;
                                                                                             implemented by the company
      2. Penjelasan mengenai hasil reviu yang dilakukan            309 - 328
                                                                                          2. Explanation on risk management
         atas sistem manajemen risiko pada tahun buku;
                                                                                             system effectiveness evaluation
      3. Penjelasan mengenai risiko-risiko
                                                                                          3. Explanation on risks faced by the company
         yang dihadapi perusahaan; dan
                                                                                          4. Risk mitigation.
      4. Upaya untuk mengelola risiko tersebut.
16    Uraian mengenai sistem pengendalian internal
                                                                                          Description of internal control system
      Mencakup antara lain:
      1. Penjelasan singkat mengenai sistem
                                                                                          Covering among others:
         pengendalian internal, antara lain mencakup
                                                                                          1. Brief explanation on internal control system,
         pengendalian keuangan dan operasional;
                                                                                             among others on financial and operational control
      2. Penjelasan kesesuaian sistem                              295 - 300
                                                                                          2. Explanation on internal control system
         pengendalian internal dengan kerangka
                                                                                             alignment with international standard framework
         yang diakui secara internasional (COSO
                                                                                             (COSO – internal control framework)
         – internal control framework); dan
                                                                                          3. Explanation on internal control system
      3. Penjelasan mengenai hasil reviu yang
                                                                                             effectiveness evaluation.
         dilakukan atas pelaksanaan sistem
         pengendalian internal pada tahun buku.




                                                                                                                                                    447
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 450
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




        17   Uraian mengenai corporate social responsibility
             yang terkait dengan lingkungan hidup
                                                                                          Description on corporate social
                                                                                          responsibility related to environmental
             Mencakup antara lain:
             1. Target/rencana kegiatan pada tahun
                                                                                          Covering among others:
                2025 yang ditetapkan manajemen
                                                                                          1. Activity target/plans by the Management for 2025
             2. Kegiatan yang dilakukan dan dampak
                                                                                          2. Activities conducted and the quantitative impact
                kuantitatif atas kegiatan tersebut; dan terkait
                                                                                             of such activities; including environmental
                program lingkungan hidup yang berhubungan              378 - 392
                                                                                             programs related to the company’s
                dengan kegiatan operasional perusahaan,
                                                                                             operational activities such as utilization of
                seperti penggunaan material dan energi
                                                                                             environment-friendly materials and energy
                yang ramah lingkungan dan dapat didaur
                                                                                             or recycled materials, waste management
                ulang, sistem pengolahan limbah perusahaan,
                                                                                             system, complaint handling of environmental
                mekanisme pengaduan masalah lingkungan,
                                                                                             issues, green lending, and others
                pertimbangan aspek lingkungan dalam
                                                                                          3. Environmental certifications
                pemberian kredit kepada nasabah, dan lain-lain
             3. Sertifikasi di bidang lingkungan
        18   Uraian mengenai corporate social responsibility
             yang terkait dengan ketenagakerjaan,
             dan kesehatan dan keselamatan kerja                                          Description on corporate social responsibility related
                                                                                          to employment, and occupational, health, and safety
             Mencakup antara lain:
             1. Target/rencana kegiatan pada tahun                                        Covering among others:
                2025 yang ditetapkan manajemen                                            1. Activity target plans by the management for 2025
             2. Kegiatan yang dilakukan dan dampak                                        2. Activities conducted and quantitative impact
                                                                       392 - 402
                kuantitatif atas kegiatan tersebut terkait                                   of such activities related to employment,
                praktik ketenagakerjaan, kesehatan dan                                       occupational health and safety aspects, such as
                keselamatan kerja, seperti kesetaraan                                        gender equality, equal work opportunity, work
                gender dan kesempatan kerja, sarana                                          health and safety requipment, employee turnover
                dan keselamatan kerja, tingkat turnover                                      rate, accident rate, remuneration, complaint
                karyawan, tingkat kecelakaan kerja,                                          handling of work-related issues, and others
                remunerasi, mekanisme pengaduan
                masalah ketenagakerjaan, dan lain-lain
        19   Uraian mengenai corporate social
             responsibility yang terkait dengan
                                                                                          Description on corporate social responsibility
             pengembangan sosial dan kemasyarakatan
                                                                                          related to social and community development
             Mencakup antara lain:
                                                                                          Covering among others:
             1. Target/rencana kegiatan pada tahun
                                                                                          1. Activity target/plans set by the
                2025 yang ditetapkan manajemen
                                                                                             management for 2025
             2. Kegiatan yang dilakukan dan
                                                                                          2. Activities conducted and impact of such activities
                dampak atas kegiatan tersebut                          402 - 408
                                                                                          3. Cost disbursed related to social and community
             3. Biaya yang dikeluarkan terkait pengembangan
                                                                                             development activities such as recruitment
                sosial dan kemasyarakatan, seperti
                                                                                             of local manpower, community development,
                penggunaan tenaga kerja lokal, pemberdayaan
                                                                                             donation in improvement to public facilities
                masyarakat sekitar perusahaan, perbaikan
                                                                                             and infrastructure, other social donations,
                sarana dan prasarana sosial, bentuk donasi
                                                                                             communications on anti-corruption poilicies and
                lainnya, komunikasi mengenai kebijakan
                                                                                             procedures, training on anti corruption, and others
                dan prosedur anti korupsi, pelatihan
                mengenai anti korupsi, dan lain-lain
       20 Uraian mengenai corporate social
          responsibility yang terkait dengan
                                                                                          Description on corporate social responsibility
          tanggung jawab kepada konsumen
                                                                                          related to responsibility to consumers
             Mencakup antara lain:
                                                                                          Covering among others:
             1. Target/rencana kegiatan yang pada
                                                                                          1. Activity target/plans set by the
                tahun 2025 ditetapkan manajemen
                                                                       408 - 410             Management for 2025
             2. Kegiatan yang dilakukan dan dampak
                                                                                          2. Activities conducted and impact of such
                atas kegiatan tersebut terkait tanggung
                                                                                             activities related to product responsibility,
                jawab produk, seperti kesehatan dan
                                                                                             such as consumers health and safety,
                keselamatan konsumen, informasi produk,
                                                                                             product information, facility, total and
                sarana, jumlah dan penanggulangan atas
                                                                                             handling of consumers claims, and others
                pengaduan konsumen, dan lain-lain.




448
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 451
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




21     Perkara penting yang sedang dihadapi oleh                                          Significant litigation currently faced by the
       perusahaan, entitas anak, serta anggota                                            company, subsidiaries, and members of the Board
       Dewan Komisaris dan anggota Direksi yang                                           of Commissioners and Board of Directors that
       menjabat pada periode laporan tahunan                                              served the position at the annual report period

       Mencakup antara lain:                                                              Covering among others:
       1. Pokok perkara/gugatan                                                           1. The principal litigation/claims
       2. Status penyelesaian perkara/gugatan                                             2. Settlement status of litigation/claims
       3. Risiko yang dihadapi perusahaan dan                                             3. Risk faced by the company and nominal
          nilai nominal tuntutan/gugatan                                328                   value of the litigation/claims
       4. Sanksi administrasi yang dikenakan kepada                                       4. Administration sanctions charged to the company,
          perusahaan, anggota Dewan Komisaris dan                                             members of the Board of Commissioners and
          Direksi, oleh otoritas terkait (pasar modal,                                        Board of Directors, by relevant authorities
          perbankan dan lainnya) pada tahun buku                                              (capital market, banking and others) at
          terakhir (atau terdapat pernyataan bahwa                                            the last fiscal year (or a statement of no
          tidak dikenakan sanksi administrasi).                                               administration sanction being charged)
       Catatan: dalam hal perusahaan, entitas anak,                                       Note: should be disclosed if there is no
       anggota Dewan Komisaris, dan anggota Direksi                                       litigation faced by the company, subsidiaries,
       tidak memiliki perkara penting, agar diungkapkan.                                  members of BOC, and members of BOD
22 Akses informasi dan data perusahaan                                                    Access to company information and data

       Uraian mengenai tersedianya akses informasi                                        Description on the availability of company
       dan data perusahaan kepada publik, misalnya                      330               information and data for public access, including
       melalui website (dalam bahasa Indonesia dan                                        dissemination through company website (in
       bahasa Inggris), media massa, mailing list, buletin,                               Bahasa and English), mass media, mailing list,
       pertemuan dengan analis, dan sebagainya.                                           bulletin, analyst gatherings, and others.
23     Bahasan mengenai Kode Etik
                                                                                          Discussion on Code of Conduct
       Memuat uraian antara lain;
                                                                                          Descriptions include among others:
       1. Pokok-pokok Kode Etik
                                                                                          1. Contents of Code of Conduct;
       2. Pengungkapan bahwa Kode Etik berlaku
                                                                                          2. Disclosure of Code of Conduct is
          bagi seluruh level organisasi
                                                                                             applicable in all level of organization
       3. Penyebarluasan Kode Etik;
                                                                    331 - 334             3. Code of Conduct dissemination;
       4. Sanksi untuk masing-masing jenis pelanggaran
                                                                                          4. Sanctions on Code of Conduct violations
          yang diantur dalam Kode Etik (normatif)
                                                                                          5. Number of violation and sanction
       5. Jumlah pelanggaran Kode Etik beserta sanksi
                                                                                             in the last fiscal year
          yang diberikan pada tahun buku terakhir
                                                                                          Note: should be disclosed if there are no violations
       Catatan: apabila tidak terdapat pelanggaran Kode
                                                                                          of Code of Conduct in the last fiscal year.
       Etik pada tahun buku terakhir, agar diungkapkan.
24     Pengungkapan mengenai whistleblowing system
                                                                                          Disclosure on whistleblowing system
       Memuat uraian antara lain:
                                                                                          Descriptions include among others:
       1. Penyampaian laporan pelanggaran
                                                                                          1. Violations report submission
       2. Perlindungan bagi whistleblower;
                                                                                          2. Whistleblowers protection
       3. Penanganan pengaduan
                                                                                          3. Claims handling
       4. Pihak yang mengelola pengaduan
                                                                                          4. Claims managers
       5. Jumlah pengaduan yang masuk dan                           336 - 344
                                                                                          5. Total claims registered
          diproses pada tahun buku terakhir
                                                                                          6. Sanctions/report processed at the last fiscal
       6. Sanksi/tindak lanjut atas pengaduan yang
                                                                                             year including its follow up measures
          telah selesai diproses pada tahun buku
                                                                                          Note: should be disclosed if there is no report
       Catatan: apabila tidak terdapat pengaduan
                                                                                          and follow up action in the last fiscal year.
       yang masuk dan telah selesai diproses pada
       tahun buku terakhir, agar diungkapkan.
25     Kebijakan mengenai keberagaman                                                     Diversity of the Board of Commissioners
       komposisi Dewan Komisaris dan Direksi                                              and Board of directors Composition

       Uraian kebijakan tertulis Perusahaan                                               Description of written policy regarding diversity
       mengenai keberagaman komposisi Dewan                                               of the Board of Commissioners and Board of
                                                                    260 - 261
       Komisaris dan Direksi dalam pendidikan,                                            Directors composition regarding education,
       pengalaman kerja, usia, dan jenis kelamin.                                         work experience, age, and gender.

       Catatan: apabila tidak ada kebijakan dimaksud,                                     Note: to disclose the reasons and
       agar diungkapkan alasan dan pertimbangannya.                                       considerations if there is no policy applied.




                                                                                                                                                 449
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                 Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 452
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                      HALAMAN
       VII                 INFORMASI KEUANGAN                                                                FINANCIAL INFORMATION
                                                                         PAGE

        1    Surat Pernyataan Direksi dan/atau Dewan                                      Board of Directors and/or Board of Commissioners’
             Komisaris tentang Tanggung Jawab atas                                        Statements regarding the Responsibility for the
             Laporan Keuangan, termasuk pernyataan                     463 - 464          Financial Statements, including statement on
             kesesuaian dengan peraturan terkait tentang                                  conformity with related regulations regarding
             Tanggung Jawab atas Laporan Keuangan.                                        the Financial Statements Responsibility.
        2    Opini auditor independen atas laporan keuangan               465             Independent auditor opinion on financial statements
        3    Deskripsi Auditor Independen di Opini                                        Independent Auditor Description in the Opinion
             Deskripsi memuat tentang:                                                    Description contains the following:
             1. Nama dan tanda tangan                                                     1. Name & signatures
                                                                       465 - 471
             2. Tanggal Laporan Audit                                                     2. Audit Report date
             3. Nomor ijin Kantor Akuntan Publik                                          3. License of Public Accounting Firm and
                dan nomor ijin Akuntan Publik                                                license of Public Accountant
        4    Laporan keuangan yang lengkap                                                Comprehensive financial statements

             Memuat secara lengkap unsur-                                                 Comprehensively covers the financial
                unsur laporan keuangan:                                                   statements elements:
             1. Laporan posisi keuangan                                472 - 474          1. Statements of financial position
             2. Laporan laba rugi dan penghasilan                      475 - 476          2. Statements of comprehensive income
                komprehensif lain                                                            and other comprehensive income
             3. Laporan perubahan ekuitas                              477 - 478          3. Statements of changes in equity
             4. Laporan arus kas                                       479 - 480          4. Statements of cash flows
             5. Catatan atas laporan keuangan                          481 - 607          5. Notes to financial statements
             6. Informasi komparatif mengenai                          472 - 476          6. Comparative information on prevous period
                periode sebelumnya
             7. Laporan posisi keuangan pada awal                         N/A             7. Statements of financial position at the
                periode sebelumnya ketika entitas                                            beginning of previous period upon the
                menerapkan suatu kebijakan akuntansi                                         application of retrospective accounting policy
                secara retrospektif atau membuat penyajian                                   by the entity of representation of financial
                kembali pos-pos laporan keuangan, atau                                       statements postings, or reclassifications of
                ketika entitas mereklasifikasi pos-pos dalam                                 postings in financial statements (if relevant)
                laporan keuangannya (jika relevan)

        5    Perbandingan tingkat profitabilitas                                          Profitability level comparison
             Perbandingan kinerja/laba (rugi) tahun                    475 - 476          Comparison of current profit (loss)
             berjalan dengan tahun sebelumnya                                             with the previous year.
        6    Laporan Arus Kas
                                                                                          Statements of Cash Flows
             Memenuhi ketentuan sebagai berikut:
                                                                                          Conformity to the folowing provisions:
             1. Pengelompokan dalam tiga kategori aktivitas:
                                                                                          1. Grouping into three category of activities
                operasi, investasi, dan pendanaan
                                                                                             of operations, investment, and financing
             2. Penggunaan metode langsung (direct method)
                                                                                          2. Direct method application in the statements
                untuk melaporkan arus kas dari aktivitas operasi
                                                                       479 - 480             of cash flows from operations activity
             3. Pemisahan penyajian antara penerimaan kas
                                                                                          3. Separation of presentation between cash
                dan atau pengeluaran kas selama tahun berjalan
                                                                                             in and cash out during current year in the
                pada aktivitas operasi, investasi dan pendanaan
                                                                                             operation investment and financing activities
             4. Pengungkapan transaksi non kas
                                                                                          4. Disclosure of non cash transaction shall be
                harus dicantumkan dalam catatan
                                                                                             stated in the notes to financia lstatements
                atas laporan keuangan
        7    Ikhtisar Kebijakan Akuntansi                                                 Summary of Accounting Policies
             Meliputi sekurang-kurangnya:                                                 Including at least:
             1. Pernyataan kepatuhan terhadap                             490             1. Compliance statement to Financial
                Sistem Akuntansi Keuangan                                                    Accounting Standards
             2. Dasar pengukuran dan penyusunan                        490 - 512          2. Basis of measurement and formulation
                laporan keuangan                                                             of financial statements
             3. Pajak penghasilan                                      509 - 511          3. Income tax
             4. Imbalan kerja                                          515 - 516          4. Employee benefits
             5. Instrumen Keuangan                                     494 - 498          5. Financial Instrument




450
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 453
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




8     Pengungkapan transaksi pihak berelasi
                                                                                          Disclosure of related parties transactions
      Hal-hal yang diungkapkan antara lain:
                                                                                          The disclosure includes;
      1. Nama pihak berelasi, serta sifat dan
                                                                                          1. Name of related parties, and the nature
         hubungan dengan pihak berelasi
                                                                  580 - 584                  and relationship with related parties
      2. Nilai transaksi beserta persentasenya
                                                                                          2. Transaction values and its percentage to
         terhadap total pendapatan dan beban terkait
                                                                                             total income and related expenses
      3. Jumlah saldo beserta persentasenya
                                                                                          3. Total balance and its percentage
         terhadap total aset atau liabilitas terkait
9     Pengungkapan yang berhubungan
                                                                                          Disclosure related to taxes
        dengan perpajakan
                                                                                          The disclosures shall include:
      Hal-hal yang harus diungkapkan:
                                                                                          1. Fiscal reconciliation and current
      1. Rekonsiliasi fiskal dan perhitungan
                                                                                             tax expense calculation;
         beban pajak kini
                                                                                          2. Explanation of relationship between tax
      2. Penjelasan hubungan antara beban
                                                                                             expenses (income) and accounting profit;
         (penghasilan) pajak dan laba akuntansi
                                                                                          3. Statement that Taxable Income as a result of
      3. Pernyataan bahwa Laba Kena Pajak (LKP) hasil
                                                                                             reconciliation use as the basis in completing
         rekonsiliasi dijadikan dasar dalam pengisian
                                                                  573 - 576                  the 2025 Annual Corporate Income tax file
         SPT Tahunan PPh Badan tahun 2025
                                                                                          4. The details of deferred tax assets and liabilities
      4. Rincian aset dan liabilitas pajak tangguhan
                                                                                             recognized in the financial position statements
         yang diakui pada laporan posisi keuangan
                                                                                             for every presentation period, and total deferred
         untuk setiap periode penyajian, dan jumlah
                                                                                             tax expenses (income) recognized in the
         beban (penghasilan) pajak tangguhan
                                                                                             income statements if the total are not visible
         yang diakui pada laporan laba rugi apabila
                                                                                             from the total deferred tax assets or liabilities
         jumlah tersebut tidak terlihat dari jumlah
                                                                                             recognized in the financial position statements
         aset atau liabilitas pajak tangguhan yang
                                                                                          5. Disclosure of availability or un-
         diakui pada laporan posisi keuangan
                                                                                             availability of tax disputes
      5. Pengungkapan ada
10    Pengungkapan yang berhubungan
                                                                                          Disclosure related to fixed assets
        dengan aset tetap
                                                                                          The disclosures shall include:
      Hal-hal yang harus diungkapkan:
                                                                                          1. Depreciation method implemented
      1. Metode penyusutan yang digunakan
                                                                                          2. Description on accounting policies selected
      2. Uraian mengenai kebijakan akuntansi yang
                                                                                             between revaluation model and cost model;
         dipilih antara model revaluasi dan model biaya
                                                                                          3. Significant methods and assumptions used
      3. Metode dan asumsi signifikan yang digunakan              533 - 536
                                                                                             in estimation of fixed assets fair value
         dalam mengestimasi nilai wajar aset tetap
                                                                                             (for revaluation model) or disclosure of
         (untuk model revaluasi) atau pengungkapan
                                                                                             fixed assets fair value (for cost model)
         nilai wajar aset tetap (untuk model biaya)
                                                                                          4. Reconciliation of gross total recorded and
      4. Rekonsiliasi jumlah tercatat bruto dan
                                                                                             accumulation of fixed assets depreciation at
         akumulasi penyusutan aset tetap pada awal
                                                                                             the beginning and end of period by presenting:
         dan akhir periode dengan menunjukkan:
                                                                                             addition, deduction and reclassification
         penambahan, pengurangan dan reklasifikasi
11    Pengungkapan yang berhubungan
        dengan segmen operasi                                                             Disclosure related to operations segments

      Hal-hal yang harus diungkapkan:                                                     The disclosures shall include:
      1. Informasi umum yang meliputi faktor-faktor                                       1. General information covering factors
         yang digunakan untuk mengidentifikasi                                               used to identify reported segments
         segmen yang dilaporkan                                                           2. Information on profit loss, assets, and
      2. Informasi tentang laba rugi, aset, dan                                              liabilities of segments reported
                                                                  584 - 585
         liabilitas segmen yang dilaporkan                                                3. Reconciliation of segment’s total revenues,
      3. Rekonsiliasi dari total pendapatan segmen, laba                                     segment’s reported profil loss, segment’s assets,
         rugi segmen yang dilaporkan, aset segmen,                                           segment’s liabilities, and segment’s other
         liabilitas segmen, dan unsur material segmen                                        material elements to related total in entity
         lainnya terhadap jumlah terkait dalam entitas                                    4. Disclosure of entity level, which covers
      4. Pengungkapan pada level entitas, yang                                               information on products and/or services,
         meliputi informasi tentang produk dan/atau                                          geographic areas and main customers
         jasa, wilayah geografis dan pelanggan utama




                                                                                                                                                   451
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 454
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      12   Pengungkapan yang berhubungan
           dengan Instrumen Keuangan
                                                                                        Disclosure related to Financial Instruments
           Hal-hal yang harus diungkapkan:
                                                                                        The disclosure shall include:
           1. Rincian instrumen keuangan yang
                                                                                        1. Accounting requirements, condition and
              dimiliki berdasarkan klasifikasinya
                                                                                           plocies for every financial instruments group;
           2. Nilai wajar dan hirarkinya untuk setiap
                                                                      587 - 589         2. Financial instrument classificatiomn
              kelompok instrumen keuangan
                                                                                        3. Fair value of every financial instrument group
           3. Penjelasan risiko yang terkait
                                                                                        4. Risk management objectives and policies
              dengan instrumen keuangan;
                                                                                        5. Explanation on risk management
           4. Risiko pasar, risiko kredit dan risiko likuiditas
                                                                                        6. Risk analysis related to financial
           5. Kebijakan manajemen risiko
                                                                                           instrument in qualitative way
           6. Analisis risiko yang terkait dengan
              instrumen keuangan secara kuantitatif
      13   Penerbitan laporan keuangan                                                  Financial statement publication

           Hal-hal yang diungkapkan antara lain:                                        The disclosure includes:
           1. Tanggal laporan keuangan                                463 - 464         1. The date of financial statements
           diotorisasi untuk terbit; dan                                                   authorized for publication
           2. Pihak yang bertanggung jawab                                              2. Parties responsible to authorize
           mengotorisasi laporan keuangan.                                                 the financial statements.




452
                      Profil Perusahaan             Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights       Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 455
                                                                                                              FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




DAF TAR PENGU NG K APAN SESUAI PER ATU R AN OTOTITA S JA SA KEUANGAN NOMOR
51/POJ K .03/2017 & I N DEKS STAN DAR G RI DENGAN REFERENSI
LIST OF DISCLOSURE BASED ON POJK NO.51/POJK.03/2017 & GRI CONTENT INDEX WITH REFERENCE [SEOJK G.4]
 NO. INDEKS                                                             INDEKS                                                    HALAMAN
 INDEX NO.                                                               INDEX                                                      PAGE
STR ATEG I KEB ERL ANJUTAN                | SUSTAINABILIT Y STR ATEGY
         A.1             Penjelasan Strategi Keberlanjutan
                                                                                                                                        373
                         Explanation on Sustainability Strategies
I KHTISAR KI N ERJA A SPEK KEB ERL ANJUTAN | OVERVIEW OF SUSTAINABILIT Y ASPECTS PERFORMANCE
         B.1             Aspek Ekonomi
                                                                                                                                            43
                         Economy Aspects
        B.2              Aspek Lingkungan Hidup
                                                                                                                                            44
                         Environmental Aspects
        B.3              Aspek Sosial
                                                                                                                                            44
                         Social Aspects
PROFI L PERUSAHA AN | COMPANY PROFILE
         C.1             Visi, Misi, dan Nilai Keberlanjutan
                                                                                                                                            14
                         Vission, Mission, Sustainable Values
        C.2              Alamat Perusahaan
                                                                                                                                       8-9
     [2-1][2-3]          Company Address
         C.3             Skala Usaha:
         [2-1]           a. Total aset atau kapitalisasi dan total kewajiban;
        [2-7]            b. Jumlah karyawan menurut jenis kelamin, jabatan, usia,
        [2-8]               pendidikan, dan status ketenagakerjaan;
                         c. Nama pemegang saham dan persentase kepemilikan saham; dan
                         d. Wilayah operasional
                                                                                                                                            9
                         Business Scale:
                         a. Total assets or assets capitalizationm and total liabilities;
                         b. Total employee based on gender, position, age, education and employment status;
                         c. Percentage of share ownership; and
                         d. Operational area.
       C.4               Produk, Layanan, dan Kegiatan Usaha yang Dijalankan
                                                                                                                                            8
 [2-1][2-2][2-6]         Product, Service and Business Activities
    C.5 [2-28]           Keanggotaan pada Asosiasi
                                                                                                                                            27
                         Member Association
     C.6 [2-4]           Perubahan Emiten dan Perusahaan Publik yang Bersifat Signifikan
                                                                                                                                            31
                         Significant Changes
PENJ EL A SAN DI REKSI | DIRECTOR EXPL ANATION
    D.1 [2-22]           Penjelasan Direksi
                                                                                                                                        115
                         Director Explanation
TATA KELOL A KEB ERL ANJUTAN | SUSTAINABLE CORPOR ATE GOVERNANCE
     E.1 [2-14]          Penanggung Jawab Penerapan Keuangan Berkelanjutan
                                                                                                                                    246, 250
                         Person in Charge Responsibility for Sustainable Finance
    E.2 [2-17]           Pengembangan Kompetensi Terkait Keuangan Berkelanjutan
                                                                                                                                    255, 266
                         Sustainable Finance Competency Development
    E.3 [2-18]           Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan
                                                                                                                                        274
                         Sustainable Finance Risk Assessment Implementation
    E.4 [2-29]           Hubungan dengan Pemangku Kepentingan
                                                                                                                                            35
                         Stakeholders Relations
    E.5 [2-25]           Permasalahan Terhadap Penerapan Keuangan Berkelanjutan
                                                                                                                                        329
                         Sustainable Finance Implementation Problems




                                                                                                                                                 453
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 456
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       GENERAL STANDARD DISCLOSURE 2021 [TATA KELOLA | GOVERNANCE]
             2-9           Struktur dan komposisi tata Kelola
                                                                                                                                    212, 215, 236
                           Governance Structure and Composition
             2-10          Nominasi dan pemilihan badan tata kelola tertinggi
                                                                                                                                           260
                           Nomination and selection of the highest governance body
             2-11          Ketua badan tata kelola tertinggi
                                                                                                                                        213, 215
                           Chair of the highest governance body
             2-12          Peran badan tata kelola tertinggi dalam mengawasi pengelolaan dampak
                                                                                                                                           275
                           Role of the highest governance body in overseeing the management of impacts
             2-16          Komunikasi tentang masalah-masalah kritis
                                                                                                                                        274, 275
                           Communication of critical concerns
             2-19          Kebijakan remunerasi
                                                                                                                                           269
                           Remuneration policies
             2-20          Proses untuk menentukan remunerasi
                                                                                                                                           269
                           Process to determine remuneration
       GENERAL STANDARD DISCLOSURE 2021
       [STRATEGI, KEBIJAK AN DAN PRAKTIK-PRAKTIK | STRATEGY, POLICIES AND PRACTICES]
             2-23          Komitmen kebijakan
                                                                                                                                        115, 373
                           Policy commitments
             2-24          Menanamkan komitmen kebijakan
                                                                                                                                        115, 373
                           Embedding policy commitments
             2-26          Mekanisme untuk meminta saran dan menyampaikan kekhawatiran
                                                                                                                                           343
                           Mechanisms for seeking advice and raising concerns
             2-27          Kepatuhan terhadap hukum dan peraturan
                                                                                                                                            219
                           Compliance with laws and regulations
             2-30          Perjanjian kerja bersama
                                                                                                                                            195
                           Collective bargaining agreements
       KI N ERJA KEB ERL ANJUTAN | SUSTAINABLE PERFORMANCE
              F.1          Kegiatan Membangun Budaya Keberlanjutan
                                                                                                                                        373, 386
                           The Activities of Building a Culture of Sustainability
       GRI 3: TOPIK MATERIAL 2021 | GRI 3: MATERIAL TOPICS 2021
              3-1          Proses untuk menentukan topik material
                                                                                                                                            32
                           Process to determine material topics
              3-2          Daftar topik material
                                                                                                                                            32
                           List of material topics
              3-3          Pengelolaan topik-topik material
                                                                                                                                         33, 34
                           Management of material topics
       KI N ERJA EKONOM I | ECONOMIC PERFORMANCE
              F.2          Perbandingan Target dan Kinerja Produksi, Portofolio, Target
                           Pembiayaan, atau Investasi, Pendapatan dan Laba Rugi
                                                                                                                                        152, 172
                           Comparison of Production Targets and Performance, Portfolio,
                           Financial Targets, or Investment, Revenue and Profit
              F.3          Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada
                           Instrumen Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
                                                                                                                                        178, 383
                           Comparison of Portfolio Targets and Performance, Financing Targets, or Investments in
                           Financial Instruments or Projects in Line With the Implementation of Sustainable Finance
       GRI 203: DAMPAK EKONOMI TIDAK LANGSUNG 2016 | GRI 203: INDIRECT ECONOMIC IMPACT 2016
            [203-1]        Investasi infrastruktur dan dukungan layanan
                                                                                                                                           406
                           Infrastructure investments and services supported
           [203-2]         Dampak Ekonomi Tidak Langsung yang Signifikan
                                                                                                                                           406
                           Significant Indirect Economic Impacts




454
                      Profil Perusahaan              Ikhtisar Utama        Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights      Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 457
                                                                                                              FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




KI N ERJA LI NG KU NGAN H I DU P | ENVIRONMENTAL PERFORMANCE
         F.4             Biaya Lingkungan Hidup
                                                                                                                                        178
                         Environment Cost Incurred
A SPEK MATERIAL | MATERIAL ASPECT
        F.5              Penggunaan Material yang Ramah Lingkungan
                                                                                                                                       383
      [301-2]            Use of Environmentally Friendly Materials
ASPEK ENERGI & GRI 302: ENERGI 2016 | ENERGY ASPECT & GRI 302: ENERGY 2016
     F.6                 Jumlah dan Intensitas Energi yang Digunakan
                                                                                                                                        381
[302-1] [302-3]          The Amount and Intensity of Energy Used
   F.7 [302-4]           Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan
                                                                                                                                    381, 390
                         Efforts and Achievement of Energy Efficiency Including Use of Renewable Energy Sources
A SPEK AI R & G RI 303: AI R 201 8 | WATER ASPECT & GRI 303: WATER 2018
   F.8 [303-3]           Penggunaan Air
                                                                                                                                       382
                         Water Used
A SPEK KE AN EK AR AGAMAN HAYATI & G RI 304: KE AN EK AR AGAMAN HAYATI 201 6
BIODIVERSIT Y ASPECT & GRI 304: BIODIVERSIT Y 2016
   F.9 [304-1]           Dampak dari Wilayah Operasional yang Dekat atau Berada di
                         Daerah Konservasi atau Memiliki Keanekaragaman Hayati                                                         385
                         Impacts from Operational Areas Close to or in Conservation Areas or Having Biodiversity
  F.10 [304-3]           Usaha Konservasi Keanekaragaman Hayati
                                                                                                                                   385 - 386
                         Biodiversity Conservation Efforts
A SPEK EM ISI & G RI 305: EM ISI 201 6 | EMISSION ASPECT & GRI 305: EMISSION 2016
      F.11
                         Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya
 [305-1] [305-2]                                                                                                                        387
                         The Amount and Intensity of Emissions Produced by Type
[305-3] [305-4]
  F.12 [305-5]           Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan                                                        386,
                         Efforts and Achievement Emission Reduction Carried Out                                                     388 - 391
A SPEK LI M BAH DAN EFLU EN & G RI 30 6: LI M BAH 2020 |
WASTE AND EFFLUENT ASPECT & GRI 306: WASTE 2020
  F.13 [306-3]           Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis
                                                                                                                                   384 - 385
[306-4] [306-5]          The Amount of Waste and Effluent Produced by Type
   F.14 [306-1]          Mekanisme Pengelolaan Limbah dan Efluen
                                                                                                                                       384
                         Mechanism of Waste and Effluent Management
        F.15             Tumpahan yang Terjadi (jika ada)
                                                                                                                                       384
                         Spills that Occur (if any)
A SPEK PENGADUAN TERK AIT LI NG KU NGAN H I DU P | ENVIRONMENTAL COMPL AINT ASPECT
        F.16             Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan
                                                                                                                                    380, 391
                         The Amount and Material of Environmental Complaints Received and Resolved
GRI 307: KEPATUHAN LINGKUNGAN 2016 | GRI 307: ENVIRONMENTAL COMPLIANCE 2016
       307-1             Ketidakpatuhan terhadap hukum dan peraturan lingkungan
                                                                                                                                        391
                         Non-Compliance with environmental law and regulations
KI N ERJA SOSIAL | SOCIAL ASPECT
                         Komitmen untuk Memberikan Layanan atas Produk dan/
        F.17             atau Jasa yang Setara kepada Konsumen                                                                         408
                         Commitment to Provide Services for Equivalent Products and/or Services to Consumers
A SPEK KETENAGAKERJA AN | EMPLOYMENT ASPECT
                         Kesetaraan Kesempatan Bekerja                                                                              260, 261,
        F.18
                         Equality of Employment Opportunities                                                                         396




                                                                                                                                                 455
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 458
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       G RI 405: KE AN EK AR AGAMAN DAN KESEM PATAN YANG SETAR A 201 6
       GRI 405: DIVERSIT Y AND EQUAL OPPORTUNIT Y 2016
            405-1           Keanekaragaman Badan Tata Kelola dan Karyawan
                                                                                                                                       261, 396
                            Diversity of governance bodies and employees
             F.19           Tenaga Kerja Anak dan Tenaga Kerja Paksa
                                                                                                                                           401
                            Child Labor and Forced Labor
       G RI 408: PEKERJA ANAK 201 6 | GRI 408: CHILD L ABOR 2016
            408-1           Operasi dan pemasok yang berisiko signifikan terhadap insiden pekerja anak
                                                                                                                                           401
                            Operations and suppliers at significant risk for incidents of child labor
       G RI 409: KERJA PAKSA ATAU WA J I B KERJA 201 6 | GRI 409: FORCED OR COMPULSORY L ABOR 2016
            409-1           Operasi dan pemasok yang berisiko signifikan terhadap
                            insiden pekerja kerja paksa atau wajib kerja                                                                   401
                            Operations and suppliers at significant risk for incidents of forced or compulsory labor
         F.20 [202-1]       Upah Minimum Regional
                                                                                                                                           396
                            The Regional Minimum Wage
       G RI 405: KE AN EK AR AGAMAN DAN KESEM PATAN YANG SETAR A 201 6
       GRI 405: DIVERSIT Y AND EQUAL OPPORTUNIT Y 2016
            405-2           Rasio Gaji Pokok dan Remunerasi Perempuan Dibandingkan Laki-Laki
                                                                                                                                           396
                            Ratio of Basic Salary and Remuneration of Women to Men
                            Lingkungan Bekerja yang Layak dan Aman
             F.21                                                                                                                     392 - 395
                            Decent and Safe Working Environment
       G RI 403: KESEL AMATAN DAN KESEHATAN KERJA 201 8 | GRI 403: OCCUPATIONAL HE ALTH AND SAFET Y 2018
                            Sistem Manajemen Kesehatan dan Keselamatan Kerja
            403-1                                                                                                                          392
                            Occupational Health and Safety Management System
            403-2           Identifikasi bahaya, penilaian risiko, dan investigasi insiden
                                                                                                                                       392, 395
                            Hazard identification, risk assessment, and incident investigation
            403-3           Layanan Kesehatan Kerja
                                                                                                                                           394
                            Occupational health services
            403-5           Pelatihan Bagi Pekerja Mengenai Keselamatan dan Kesehatan Kerja
                                                                                                                                           393
                            Worker Training On Occupational Health and Safety
            403-9           Kecelakaan kerja
                                                                                                                                           395
                            Work-related injuries
             F.22           Pelatihan dan Pengembangan Kemampuan Pegawai
                                                                                                                                           398
           [404-2]          Training and Capacity Building of Employees
       G RI 404: PEL ATI HAN & PEN DI DI K AN 201 6 | GRI 404: TR AINING AND EDUC ATION 2016
                            Persentase Karyawan yang Menerima Tinjauan Rutin
            404-3           Terhadap Kinerja dan Pengembangan Karier                                                                   192, 402
                            Percentage of employees receiving regular performance and career development reviews
       G RI 205: ANTI KORU PSI 201 6 | GRI 205: ANTI- CORRUPTION 2016
                            Komunikasi dan pelatihan tentang kebijakan dan prosedur anti-korupsi
            205-2                                                                                                                          343
                            Communication and training about anti-corruption policies and procedures
                            Insiden korupsi yang terbukti dan tindakan yang diambil
            205-3                                                                                                                          344
                            Confirmed incidents of corruption and actions taken
       G RI 401: KETENAGAKERJA AN 201 6 | GRI 401: EMPLOYMENT 2016
                            Perekrutan Karyawan Baru dan Pengantian Karyawan
            401-1                                                                                                                      199, 200
                            New Employee Hires and Employee Turnover
                            Tunjangan yang Diberikan Kepada Karyawan Purnawaktu yang Tidak
                            Diberikan Kepada Karyawan Sementara atau Paruh Waktu
            401-2                                                                                                                      207, 397
                            Benefits Provided to Full-time Employees That Are Not
                            Provided to Temporary or Part-Time Employees




456
                        Profil Perusahaan           Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                        Corporate Profile           Main Highlights       Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 459
                                                                                                               FORWARD MOMENTUM
                                                PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




A SPEK MA SYAR AK AT | SOCIET Y ASPECT
                         Dampak Operasi Terhadap Masyarakat Sekitar
        F.23                                                                                                                             407
                         Operational Impacts to the Surrounding Community
                         Pengaduan Masyarakat
        F.24                                                                                                                             407
                         Public Complaints
                         Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL)                                                             377,
   F.25 [413-1]
                         Environmental and Social Responsibility Activities                                                         402 - 407
TANGGU NG JAWAB PENG EM BANGAN PRODU K /JA SA B ERKEL ANJUTAN |
RESPONSIBILITIES FOR DEVELOPING SUSTAINABLE PRODUCTS/SERVICES
                         Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan                                                  383,
        F.26
                         Innovation and Development of Sustainable Financial Products and/or Services                               389 - 391
      F.27               Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan
                                                                                                                                        409
  [416-2] [417-1]        Products/Services that have been Evaluated for Safety for Customers
GRI 417: PEMASARAN DAN PELABELAN 2016 | GRI 417: MARKETING AND LABELING 2016
                         Insiden ketidakpatuhan terkait pelabelan dan informasi produk dan jasa
       417-2                                                                                                                            409
                         Incidents of non-compliance concerning product and service information and labeling
                         Insiden ketidakpatuhan terkait komunikasi pemasaran
       417-3                                                                                                                            409
                         Incidents of non-compliance concerning marketing communications
                         Dampak Produk/Jasa
        F.28                                                                                                                            408
                         Products/Service Impacts
                         Jumlah Produk yang Ditarik Kembali
        F.29                                                                                                                             410
                         Number of Products Recalled
                         Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan
        F.30                                                                                                                             410
                         Customer Satisfaction Survey of Sustainable Finance and/or Services
GRI 407: KEBEBASAN BERSERIK AT DAN PERUNDINGAN KOLEKTIF 2016
GRI 407: FREEDOM OF ASSOCIATION AND COLLECTIVE BARGAINING 2016
                         Operasi dan pemasok di mana hak atas kebebasan berserikat
                         dan perundingan kolektif mungkin berisiko
       407-1                                                                                                                             401
                         Operations and suppliers in which the right to freedom of
                         assciation and collective bargaining may be at risk
L AI N - L AI N | OTHERS
     G.1 [2-5]           Verifikasi Tertulis dari Pihak Independen (jika ada)
                                                                                                                                         32
                         Written Verification from an Independent Party (if any)
        G.2              Lembar Umpan Balik
                                                                                                                                         38
                         Feedback Form
        G.3              Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya                                   Tidak ada
                         Feedback on Previous Year’s Sustainability Report                                                       tanggapan
                                                                                                                                 terhadap
                                                                                                                                 umpan balik
                                                                                                                                 dari laporan
                                                                                                                                 sebelumnya.
                                                                                                                                 There is no
                                                                                                                                 feedback
                                                                                                                                 response
                                                                                                                                 from the
                                                                                                                                 previous
                                                                                                                                 report.
        G.4              Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor
                         51/POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi
                         Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik
                                                                                                                                        453
                         Disclosure List Based on POJK No.51/POJK.03/2017 regarding
                         the Implementation of Sustainable Finance for Financial Services
                         Institutions, Listed Companies and Public Companies




                                                                                                                                                  457
Pengelolaan Sumber Daya Manusia         Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management            Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                       Corporate Governance         Social and Environmental
                                       Implementation Report             Responsibility
Page 460
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




458
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 461
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




LAPORAN
KEUANGAN >
FINANCIAL REPORT




                                                                                                                                             459
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 462
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




460
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 463
                                                                                                           FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




Laporan Keuangan Konsolidasian Beserta                                                    Consolidated Financial Statements
Laporan Auditor Independen                                                                With Independent Auditor’s Report
Untuk Tahun yang Berakhir pada                                                                         For the Years Ended
Tanggal-tanggal 31 Desember 2025 dan 2024                                                       December 31, 2025 and 2024



PT BAKRIE & BROTHERS Tbk                                                       PT BAKRIE & BROTHERS Tbk
DAN ENTITAS ANAK                                                                       AND SUBSIDIARIES




                                                                                                                                             461
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial       Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan          Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 464
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                     Daftar Isi                                                                    Table of Contents



                                                                       Halaman/
                                                                        Page

         Surat pernyataan direksi                                                                                      Board of directors’ statement

         Laporan auditor independen                                                                                     Independent auditor’s report

         Laporan posisi keuangan konsolidasian                              1                      Consolidated statements of financial position

         Laporan laba rugi dan penghasilan                                                         Consolidated statements of profit or loss and
           komprehensif lain konsolidasian                                  4                                    other comprehensive income

         Laporan perubahan ekuitas konsolidasian                            6                     Consolidated statements of changes in equity

         Laporan arus kas konsolidasian                                     8                                Consolidated statements of cash flows

         Catatan atas laporan keuangan konsolidasian                       10                    Notes to the consolidated financial statements




462
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 465
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             463
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 466
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




464
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 467
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             465
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 468
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




466
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 469
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             467
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 470
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




468
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 471
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             469
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 472
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




470
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 473
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             471
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 474
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025


       s




                                                                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                CONSOLIDATED STATEMENTS OF
       LAPORAN POSISI KEUANGAN KONSOLIDASIAN                                    FINANCIAL POSITION
       31 DESEMBER 2025 DAN 2024                                                DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                        (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                 unless otherwise stated)


                                                     Catatan/
                                                      Notes             2025                       2024
           ASET                                                                                                                                ASSETS

           ASET LANCAR                                                                                                      CURRENT ASSETS
           Kas dan setara kas                         3d,3e,5              236.650                   168.225          Cash and cash equivalents
           Investasi jangka pendek                     3d,6                                                              Short-term investments
             Pihak ketiga                                               1.321.168                    845.747                       Third parties
             Pihak berelasi                            3f,40b                   -                      9.029                    Related parties
           Piutang usaha - setelah dikurangi                                                                             Trade receivables - net
             penyisihan kerugian atas                                                                                          of allowance for
             penurunan nilai                            3d,7                                                                impairment losses
             Pihak ketiga                                                  636.273                   755.892                       Third parties
             Pihak berelasi                            3f,40a               49.276                    41.884                    Related parties
           Piutang lain-lain - setelah dikurangi                                                                          Other receivables - net
             penyisihan kerugian atas                                                                                          of allowance for
             penurunan nilai                            3d,8                                                                impairment losses
             Pihak ketiga                                                  379.561                   522.716                       Third parties
             Pihak berelasi                            3f,40c                8.457                     4.974                    Related parties
           Persediaan - setelah                                                                                               Inventories - net of
             dikurangi penyisihan                                                                                      allowance for inventory
             persediaan usang                          3g,9                626.371                   957.931                     obsolescence
           Beban dibayar dimuka                        3h,10                 5.676                     3.058                   Prepaid expenses
           Uang muka                                    11                 307.118                   172.972                            Advances
           Pajak dibayar dimuka                       3u,37a               146.992                   139.381                        Prepaid taxes
           Kas di bank yang dibatasi
             penggunaannya                            3d,3e,11             700.605                       7.295           Restricted cash in banks
           Total Aset Lancar                                            4.418.147                 3.629.104                    Total Current Assets

           ASET TIDAK LANCAR                                                                                          NON-CURRENT ASSETS
           Piutang pihak berelasi - setelah                                                                         Due from related parties - net
             dikurangi penyisihan kerugian                                                                                       of allowance for
             atas penurunan nilai                    3d,3f,40d              31.672                    16.911                  impairment losses
           Investasi pada entitas asosiasi             3i,12                10.000                    10.000              Investment in associate
           Investasi jangka panjang lainnya           3d,3j,13             527.524                   533.867         Other long-term investments
           Aset tetap - setelah dikurangi                                                                                     Fixed assets - net of
             akumulasi penyusutan                                                                                    accumulated depreciation
             dan penyisihan kerugian                                                                                           and allowance for
             atas penurunan nilai                  3k,3m,3n,3o,14       2.064.430                 1.954.331                   impairment losses
           Hak pengusahaan jalan tol -                                                                                Toll road concession right -
             setelah dikurangi                                                                                               net of accumulated
             akumulasi amortisasi                    3l,3m,15          14.998.392                          -                         amortization
           Aset pajak tangguhan - neto                3u,37d              103.701                     79.949            Deferred tax assets - net
           Biaya pengembangan proyek                   3p,16               66.278                     66.655          Project development costs
           Aset takberwujud - neto                     3q,17                  777                        727                Intangible assets - net
           Aset tidak lancar lainnya                3d,3e,3f,18         1.346.642                    537.945            Other non-current assets
           Total Aset Tidak Lancar                                     19.149.416                 3.200.385             Total Non-Current Assets
           TOTAL ASET                                                  23.567.563                 6.829.489                        TOTAL ASSETS



       Catatan atas laporan keuangan konsolidasian terlampir merupakan
       bagian yang tidak terpisahkan dari laporan keuangan konsolidasian        The accompanying notes to the consolidated financial statements are
       secara keseluruhan.                                                      an integral part of these consolidated financial statements.
                                                                            1



472
                         Profil Perusahaan           Ikhtisar Utama         Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                         Corporate Profile           Main Highlights       Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 475
                                                                                                                  FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025


<




                                                                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       CONSOLIDATED STATEMENTS OF
LAPORAN POSISI KEUANGAN KONSOLIDASIAN                                           FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024                                                       DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)


                                                   Catatan/
                                                    Notes              2025                   2024
    LIABILITAS DAN EKUITAS                                                                                                    LIABILITIES AND EQUITY
    LIABILITAS JANGKA PENDEK                                                                                                     CURRENT LIABILITIES
    Pinjaman jangka pendek                            3d,19           1.836.563                768.683                                 Short-term loans
    Utang usaha                                       3d,20                                                                              Trade payables
      Pihak ketiga                                                       888.582               739.905                                    Third parties
      Pihak berelasi                                 3f,40e               18.403                21.126                                 Related parties
    Utang lain-lain                                  3d,21                                                                               Other payables
      Pihak ketiga                                                        45.926                86.103                                    Third parties
      Pihak berelasi                                 3f,40f               29.933                28.184                                 Related parties
    Beban akrual                                    3d,3r,22             280.284               151.020                                Accrued expenses
    Uang muka pelanggan                               3r,23               92.951               171.183                                Customer deposits
    Utang pajak                                      3u,37b               50.395                53.863                                    Taxes payable
    Liabilitas jangka panjang yang                                                                                                  Current maturities of
      jatuh tempo dalam satu tahun:                    3d                                                                          long-term liabilities:
      Pinjaman jangka panjang                          26                345.747               122.250                                Long-term loans
      Liabilitas sewa                                 3o,27                7.217                 8.247                                 Lease liabilities
    Total Liabilitas Jangka Pendek                                    3.596.001               2.150.564                           Total Current Liabilities
    LIABILITAS JANGKA PANJANG                                                                                              NON-CURRENT LIABILITIES
    Utang lain-lain jangka panjang                   3d, 24              275.069                     -                        Long-term other payables
    Provisi pelapisan jalan tol                        25                 30.908                     -                         Provision for toll overlay
    Liabilitas pajak tangguhan - neto                3u,37d              102.949               111.667                       Deferred tax liabilities - net
                                                                                                                              Post-employment benefits
    Liabilitas imbalan pascakerja                    3s,38               244.425               231.458                                           liability
    Utang pihak berelasi                           3d,3f,40g              87.740                90.083                            Due to related parties
    Liabilitas jangka panjang - setelah
      dikurangi bagian yang jatuh tempo                                                                                       Long-term liabilities - net of
      dalam satu tahun:                                3d                                                                            current maturities:
      Pinjaman jangka panjang                          26           14.557.479                 325.843                                 Long-term loans
      Liabilitas sewa                                 3o,27              1.328                   8.208                                  Lease liabilities
    Total Liabilitas Jangka Panjang                                 15.299.898                 767.259                       Total Non-Current Liabilities
    Total Liabilitas                                                18.895.899                2.917.823                                     Total Liabilities




Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian               The accompanying notes to the consolidated financial statements are
secara keseluruhan.                                                             an integral part of these consolidated financial statements.
                                                                           2



                                                                                                                                                                473
    Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial          Informasi Tambahan                  Laporan Keuangan
       Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan             Additional Information                Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 476
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                CONSOLIDATED STATEMENTS OF
       LAPORAN POSISI KEUANGAN KONSOLIDASIAN                                    FINANCIAL POSITION
       31 DESEMBER 2025 DAN 2024                                                DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                        (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                 unless otherwise stated)


                                                   Catatan/
                                                    Notes              2025                        2024
        EKUITAS                                                                                                                             EQUITY
        Ekuitas yang dapat diatribusikan                                                                               Equity attributable to owners
         kepada pemilik entitas induk                                                                                                 of the Parent
        Modal saham - nilai nominal                                                                                        Share capital - Rp5,687,
         Rp5.687, Rp796, Rp227,                                                                                            Rp796, Rp227, Rp99
         Rp99 dan Rp12                                                                                                        and Rp12 par value
         untuk masing-masing                                                                                         for each A Series, B Series,
         saham Seri A, Seri B,                                                                                                 C Series, D Series
         Seri C, Seri D dan Seri E                                                                                           and E Series shares
         Modal dasar                                                                                                            Authorized capital
            293.715.580.156 saham                                                                                      293,715,580,156 shares
         Modal ditempatkan dan
            disetor penuh -                                                                                         Issued and fully paid capital -
            173.416.832.509 saham                   1b,28              4.764.178                  4.764.178            173,416,832,509 shares
        Tambahan modal disetor                     3u,3v,29           (1.750.758)                (1.750.758)              Additional paid-in capital
        Komponen ekuitas lainnya                  3d,3s,3t,30             18.308                    (86.138)             Other equity components
        Saldo laba                                                       821.442                    327.590                     Retained earnings
        Subtotal                                                       3.853.170                  3.254.872                                Subtotal
        Kepentingan nonpengendali                    3b,31               818.494                    656.794                 Non-controlling interest
        Ekuitas - Neto                                                 4.671.664                  3.911.666                                 Equity - Net
        TOTAL LIABILITAS DAN                                                                                            TOTAL LIABILITIES AND
        EKUITAS                                                      23.567.563                   6.829.489                            EQUITY




       Catatan atas laporan keuangan konsolidasian terlampir merupakan
       bagian yang tidak terpisahkan dari laporan keuangan konsolidasian       The accompanying notes to the consolidated financial statements are
       secara keseluruhan.                                                     an integral part of these consolidated financial statements.
                                                                           3



474
                      Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights         Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 477
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
LAPORAN LABA RUGI DAN PENGHASILAN                                           CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
KOMPREHENSIF LAIN KONSOLIDASIAN                                             AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)



                                               Catatan/
                                                Notes              2025                   2024 *)

PENDAPATAN NETO                                   3r,32           3.742.973               3.869.905                                NET REVENUES

BEBAN POKOK PENDAPATAN                            3r,33           2.998.589               3.000.428                           COST OF REVENUES

LABA BRUTO                                                           744.384                869.477                                 GROSS PROFIT

BEBAN USAHA                                       3r,34                                                                   OPERATING EXPENSES
Beban karyawan                                                       245.229                250.990                            Personnel expenses
                                                                                                                          General and administrative
Beban umum dan administrasi                                          252.157                202.712                                      expenses
Beban penjualan                                                      130.135                132.903                                Selling expenses

Total Beban Usaha                                                    627.521                586.605                        Total Operating Expenses
LABA USAHA                                                           116.863                282.872                           OPERATING PROFIT
PENGHASILAN (BEBAN) LAIN-LAIN                                                                                           OTHER INCOME (CHARGES)
Keuntungan dari pengukuran kembali
  atas kepentingan ekuitas yang                                                                                        Gain on remeasurement of
  dimiliki sebelumnya                             3c,13              422.375                      -               previously held equity interest
Keuntungan dari pembelian diskon                  1c,3c              320.127                      -                     Gain on bargain purchase
Keuntungan selisih kurs - neto                     3t                 14.002                 21.653                Gain on foreign exchange - net
Keuntungan atas penjualan aset tetap                                     971                 46.822                   Gain on sale of fixed assets
Penyisihan penurunan                                                                                                      Provision for impairment
  nilai atas piutang                             7,8,40              (89.572)                 18.214                               of receivables
Beban bunga dan keuangan - neto                    35               (211.555)                (95.492)          Interest and financial charges - net
Keuntungan atas penyelesaian                                                                                         Gain from settlement of loan
  pinjaman melalui investasi                                                    -           353.464                         through investments
Kerugian atas dilusi investasi                                                                                      Loss on dilution of investment
  pada entitas anak                               1c,3b                     -              (280.354)                                in subsidiary
Lain-lain - neto                                   36                 (54.379)               42.051                                     Others - net

Penghasilan Lain-lain - Neto                                         401.969                106.358                              Other Income - Net

LABA SEBELUM MANFAAT (BEBAN)                                                                                     PROFIT BEFORE INCOME TAX
PAJAK PENGHASILAN                                                    518.832                389.230                      BENEFIT (EXPENSE)

MANFAAT (BEBAN) PAJAK                                                                                                               INCOME TAX
PENGHASILAN                                         3u                                                                        BENEFIT (EXPENSE)
Kini                                               37c                (42.018)               (76.434)                                     Current
Tangguhan                                          37d                 25.929                 23.252                                     Deferred
Beban Pajak Penghasilan - Neto                                        (16.089)               (53.182)                      Income Tax Expense - Net

LABA NETO                                                            502.743                336.048                                      NET PROFIT


*) Termasuk akun-akun PT Bakrie Building Industries (BBI)                  *) Including the accounts of PT Bakrie Building Industries (BBI)
   sampai dengan 20 Desember 2024, dimana setelah                             until December 20, 2024, after which BBI has been
   tanggal tersebut BBI telah didekonsolidasi.                                deconsolidated.




Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian           The accompanying notes to the consolidated financial statements are
secara keseluruhan.                                                         an integral part of these consolidated financial statements.
                                                                       4



                                                                                                                                                       475
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan                Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information              Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 478
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       LAPORAN LABA RUGI DAN PENGHASILAN                                         CONSOLIDATED STATEMENTS OF PROFIT OR LOSS
       KOMPREHENSIF LAIN KONSOLIDASIAN                                           AND OTHER COMPREHENSIVE INCOME
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)



                                                    Notes              2025                      2024 *)
        PENGHASILAN (RUGI)                                                                                               OTHER COMPREHENSIVE
        KOMPREHENSIF LAIN                                                                                                       INCOME (LOSS)
        Pos-pos yang akan direklasifikasi                                                                            Items that will be subsequently
         lebih lanjut ke laba rugi:                                                                                    reclassified to profit or loss:
         Selisih kurs karena                                                                                             Exchange differences due to
           penjabaran laporan                                                                                                  financial statements
           keuangan                                     3t                   6.141                      (2.569)                           translation
         Perubahan neto atas nilai wajar                                                                                  Net changes in fair value of
           efek ekuitas tercatat                        3d                      (174)                   (2.424)             quoted equity securities
          Subtotal                                                           5.967                      (4.993)                                  Subtotal
        Pos-pos yang tidak akan                                                                                               Items that will not be
         direklasifikasi lebih lanjut                                                                                   subsequently reclassified
         ke laba rugi:                                                                                                           to profit or loss:
         Pengukuran kembali                                                                                                     Remeasurement of
           atas program pensiun                                                                                                   defined benefit
           imbalan pasti                             3s,38                       981                   14.302                       pension plan
         Pajak penghasilan terkait                  3u,37d                       305                   (2.850)                  Related income tax
          Subtotal                                                           1.286                     11.452                                    Subtotal
        PENGHASILAN
        KOMPREHENSIF LAIN -                                                                                              OTHER COMPREHENSIVE
        SETELAH DIKURANGI PAJAK                                              7.253                       6.459             INCOME - NET OF TAX
        PENGHASILAN                                                                                                          NET COMPREHENSIVE
        KOMPREHENSIF NETO                                                  509.996                   342.507                            INCOME

        LABA NETO YANG DAPAT                                                                                                            NET PROFIT
        DIATRIBUSIKAN KEPADA:                                                                                                   ATTRIBUTABLE TO:
        Pemilik entitas induk                                              493.852                   327.590                        Owners of parent
        Kepentingan nonpengendali                    3b,31                   8.891                     8.458                   Non-controlling interest
        Neto                                                               502.743                   336.048                                               Net

        PENGHASILAN KOMPREHENSIF                                                                                             NET COMPREHENSIVE
        NETO YANG DAPAT                                                                                                                     INCOME
        DIATRIBUSIKAN KEPADA:                                                                                                  ATTRIBUTABLE TO:
        Pemilik entitas induk                                              500.339                   336.818                       Owners of parent
        Kepentingan nonpengendali                    3b,31                   9.657                     5.689                  Non-controlling interest
        Neto                                                               509.996                   342.507                                               Net

        LABA PER SAHAM                                                                                                  BASIC/DILUTED EARNINGS
        DASAR/DILUSIAN DIATRIBUSIKAN                                                                                PER SHARE ATTRIBUTABLE TO
        KEPADA PEMILIK ENTITAS INDUK                                                                                 THE OWNERS OF THE PARENT
        (Angka Penuh)                                3w,39                      2,85                       2,04                     (Full Amount)


       *) Termasuk akun-akun PT Bakrie Building Industries (BBI)                *) Including the accounts of PT Bakrie Building Industries (BBI)
          sampai dengan 20 Desember 2024, dimana setelah                           until December 20, 2024, after which BBI has been
          tanggal tersebut BBI telah didekonsolidasi.                              deconsolidated.




       Catatan atas laporan keuangan konsolidasian terlampir merupakan
       bagian yang tidak terpisahkan dari laporan keuangan konsolidasian         The accompanying notes to the consolidated financial statements are
       secara keseluruhan.                                                       an integral part of these consolidated financial statements.
                                                                            5



476
                      Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights         Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 479
                                                                                                                                                                                                           FORWARD MOMENTUM
                                                                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025

PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                                                                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN                                                                                                                 CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR PADA                                                                                                                          FOR THE YEARS ENDED
TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024                                                                                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)                                                                              (Amounts in tables are expressed in millions of Rupiah, unless otherwise stated)



                                                                                                Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
                                                                                                          Equity Attributable to Owners of the Parent
                                                                   Tambahan Modal Disetor/
                                                                   Additional Paid-in Capital                                          Komponen Ekuitas Lainnya/
                                                                                                 Selisih Nilai                          Other Equity Components
                                                                                                  Transaksi        Selisih Kurs                      Keuntungan       Akumulasi
                                                                                              Restrukturisasi       Penjabaran         Selisih        (Kerugian)     Pengukuran
                                                      Selisih             Tambahan                 Entitas            Laporan        Transaksi         Investasi     Kembali atas
                                                   Penerimaan           Modal Disetor          Sepengendali          Keuangan          dengan      Jangka Pendek Liabilitas Imbalan
                                                 dari Penerbitan              dari              (Catatan 29)/      (Catatan 30)/       Entitas       yang Belum       Pascakerja
                                                  Saham atas            Pengampunan            Difference in         Exchange     Nonpengendali       Terealisasi    (Catatan 30)/
                                 Modal            Nilai Nominal              Pajak               Value from         Differences     (Catatan 30)/    (Catatan 30)/   Cumulative                                         Kepentingan
                                Saham             (Catatan 29)/          (Catatan 29)/         Restructuring           due to     Difference from     Unrealized   Remeasurements                                      Nonpengendali
                             (Catatan 28)/       Paid-in Capital        Paid-in Capital          of Entities         Financial   Transactions with Gain (Loss) on Post-Employment                                       (Catatan 30)/
                                 Share            in Excess of             from Tax           Under Common          Statements Non-Controlling on Short-term            Benefits      Saldo Laba/                      Non-controlling
                                Capital             Par Value              Amnesty                 Control          Translation       Interests      Investments        Liability      Retained         Subtotal           Interest          Ekuitas - Neto/
                               (Note 28)            (Note 29)              (Note 29)              (Note 29)          (Note 30)        (Note 30)        (Note 30)       (Note 30)       Earnings         Subtotal          (Note 31)           Equity - Net
                                                                                                                                                                                                                                                                                 Balance as of
Saldo 1 Januari 2024             23.675.988               61.728               1.164.536             (3.730.586)         11.956         519.040            2.598            4.942        (19.532.286)     2.177.916            482.747             2.660.663                January 1, 2024
Penerbitan saham melalui                                                                                                                                                                                                                                           Issuance of shares through
 konversi utang                     160.313              694.687                          -                   -                -               -                 -              -                   -      855.000                       -           855.000               debt conversion
Penyesuaian atas transaksi                                                                                                                                                                                                                                                       Adjustment to
 eliminasi defisit dalam                                                                                                                                                                                                                                                  eliminate deficit in
 kuasi-reorganisasi                                                                                                                                                                                                                                                     quasi-reorganization
 (Catatan 45)                   (19.072.123)              58.877                          -                   -                -       (519.040)                 -              -        19.532.286                -                     -                     -                    (Note 45)
Perubahan kepemilikan                                                                                                                                                                                                                                                    Change in ownership
 entitas anak                                -                     -                      -                   -                -       (114.858)                 -              -                 -        (114.858)           175.854                60.996                    of subsidiary
Laba neto tahun berjalan                     -                     -                      -                   -                -              -                  -              -           327.590         327.590              8.458               336.048             Net profit for the year
Penghasilan (rugi)                                                                                                                                                                                                                                                      Other comprehensive
 komprehensif lain yang                                                                                                                                                                                                                                                      income (loss) to
 direklasifikasikan                                                                                                                                                                                                                                                            be reclassified
 ke laba rugi                                -                     -                      -                   -           4.652                -          (2.424)               -                   -         2.228              (7.221)               (4.993)                to profit or loss
Penghasilan
 komprehensif lain                                                                                                                                                                                                                                                       Other comprehensive
 yang tidak                                                                                                                                                                                                                                                                     income not to
 direklasifikasikan                                                                                                                                                                                                                                                            be reclassified
 ke laba rugi                                -                     -                      -                   -                -               -                 -          6.996                   -         6.996              4.456                11.452                  to profit or loss
Pembagian dividen                                                                                                                                                                                                                                                         Dividend distribution
 entitas ak                                  -                     -                      -                   -                -               -                 -              -                   -              -             (7.500)               (7.500)                   by subsidiary
                                                                                                                                                                                                                                                                              Balance as of
Saldo 31 Desember 2024            4.764.178              815.292               1.164.536             (3.730.586)         16.608        (114.858)            174            11.938           327.590       3.254.872            656.794             3.911.666              December 31, 2024




Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari                                                     The accompanying notes to the consolidated financial statements are an integral part of these
laporan keuangan konsolidasian secara keseluruhan.                                                                                                     consolidated financial statements.
                                                                                                                                                   6




                                                                                                                                                                                                                                                                                                   477
       Pengelolaan Sumber Daya Manusia                                         Laporan Pelaksanaan                                       Tanggung Jawab Sosial                            Informasi Tambahan                                  Laporan Keuangan
          Human Capital Management                                            Tata Kelola Perusahaan                                        dan Lingkungan                               Additional Information                                Financial Report
                                                                              Corporate Governance                                      Social and Environmental
                                                                              Implementation Report                                          Responsibility
Page 480
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025

  PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                                                                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
  LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN                                                                                                                  CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
  UNTUK TAHUN YANG BERAKHIR PADA                                                                                                                           FOR THE YEARS ENDED
  TANGGAL-TANGGAL 31 DESEMBER 2025 DAN 2024                                                                                                                DECEMBER 31, 2025 AND 2024
  (Angka dalam tabel disajikan dalam jutaan Rupiah, kecuali dinyatakan lain)                                                                               (Amounts in tables are expressed in millions of Rupiah, unless otherwise stated)



                                                                                                Ekuitas yang Dapat Diatribusikan Kepada Pemilik Entitas Induk/
                                                                                                          Equity Attributable to Owners of the Parent
                                                                   Tambahan Modal Disetor/
                                                                   Additional Paid-in Capital                                          Komponen Ekuitas Lainnya/
                                                                                                 Selisih Nilai                          Other Equity Components
                                                                                                  Transaksi        Selisih Kurs                      Keuntungan       Akumulasi
                                                                                              Restrukturisasi       Penjabaran         Selisih        (Kerugian)     Pengukuran
                                                      Selisih             Tambahan                 Entitas            Laporan        Transaksi         Investasi     Kembali atas
                                                   Penerimaan           Modal Disetor          Sepengendali          Keuangan          dengan      Jangka Pendek Liabilitas Imbalan
                                                 dari Penerbitan              dari              (Catatan 29)/      (Catatan 30)/       Entitas       yang Belum       Pascakerja
                                                  Saham atas            Pengampunan            Difference in         Exchange     Nonpengendali       Terealisasi    (Catatan 30)/
                                 Modal            Nilai Nominal              Pajak               Value from         Differences     (Catatan 30)/    (Catatan 30)/   Cumulative                                         Kepentingan
                                Saham             (Catatan 29)/          (Catatan 29)/         Restructuring           due to     Difference from     Unrealized   Remeasurements                                      Nonpengendali
                             (Catatan 28)/       Paid-in Capital        Paid-in Capital          of Entities         Financial   Transactions with Gain (Loss) on Post-Employment                                       (Catatan 30)/
                                 Share            in Excess of             from Tax           Under Common          Statements Non-Controlling on Short-term            Benefits      Saldo Laba/                      Non-controlling
                                Capital             Par Value              Amnesty                 Control          Translation       Interests      Investments        Liability      Retained         Subtotal           Interest          Ekuitas - Neto/
                               (Note 28)            (Note 29)              (Note 29)              (Note 29)          (Note 30)        (Note 30)        (Note 30)       (Note 30)       Earnings         Subtotal          (Note 31)           Equity - Net
                                                                                                                                                                                                                                                                           Balance as of
  Saldo 1 Januari 2025            4.764.178              815.292               1.164.536             (3.730.586)         16.608        (114.858)              174          11.938           327.590       3.254.872            656.794             3.911.666           January 1, 2025
  Laba neto tahun berjalan                -                    -                       -                      -               -               -                 -               -           493.852         493.852              8.891               502.743        Net profit for the year
  Penghasilan (rugi)                                                                                                                                                                                                                                                Other comprehensive
   komprehensif lain yang                                                                                                                                                                                                                                              income (loss) to
   direklasifikasikan ke                                                                                                                                                                                                                                                 be reclassified
   ke laba rugi                              -                     -                      -                   -           6.141                -              (174)             -                   -        5.967                       -             5.967            to profit or loss
  Penghasilan
   komprehensif lain                                                                                                                                                                                                                                               Other comprehensive
   yang tidak                                                                                                                                                                                                                                                         income not to be
   direklasifikasikan                                                                                                                                                                                                                                                     reclassified to
   ke laba rugi                              -                     -                      -                   -                -               -                 -           520                    -          520                 766                 1.286                profit or loss
  Perubahan kepemilikan                                                                                                                                                                                                                                             Change in ownership
   entitas anak                              -                     -                      -                   -                -         97.959                  -              -                   -       97.959              57.043               155.002               of subsidiary
  Penambahan setoran                                                                                                                                                                                                                                                    Additional capital
   modal di entitas anak                                                                                                                                                                                                                                                  contribution in
   dari pihak                                                                                                                                                                                                                                                           subsidiary from
   nonpengendali                             -                     -                      -                   -                -               -                 -              -                   -              -           100.000               100.000     non-controlling interest
  Pembagian dividen                                                                                                                                                                                                                                                  Dividend distribution
   entitas anak                              -                     -                      -                   -                -               -                 -              -                   -              -             (5.000)               (5.000)             by subsidiary
                                                                                                                                                                                                                                                                         Balance as of
  Saldo 31 Desember 2025          4.764.178              815.292               1.164.536             (3.730.586)         22.749          (16.899)                -         12.458           821.442       3.853.170            818.494             4.671.664         December 31, 2025




  Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari                                                      The accompanying notes to the consolidated financial statements are an integral part of these
  laporan keuangan konsolidasian secara keseluruhan.                                                                                                      consolidated financial statements.
                                                                                                                                                    7




478
                                  Profil Perusahaan                                                 Ikhtisar Utama                                       Laporan Dewan Komisaris dan Direksi                                  Analisis dan Pembahasan Manajemen
                                  Corporate Profile                                                 Main Highlights                                     Report from the Board of Commissioners                                Management’s Discussion & Analysis
                                                                                                                                                                & the Board of Directors
Page 481
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN                                                CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)



                                                     Notes           2025                   2024
ARUS KAS DARI                                                                                                                       CASH FLOWS FROM
AKTIVITAS OPERASI                                                                                                               OPERATING ACTIVITIES
Penerimaan kas dari pelanggan                                       3.781.880               3.775.298                         Cash receipt from customers
Pembayaran kas untuk pemasok                                       (3.140.226)             (3.177.857)                         Cash payments to suppliers
Pembayaran kas untuk karyawan                                        (467.428)               (430.568)                       Cash payments to employees
Kas neto yang diperoleh dari                                                                                                         Net cash provided by
  aktivitas operasi                                                   174.226                166.873                                 operating activities
Penerimaan dari:                                                                                                                      Cash received from:
  Pajak                                                                 84.978                59.091                                               Taxes
  Bunga                                                                  6.918                13.815                                     Interest income
Pembayaran untuk:                                                                                                                            Cash paid for:
  Pajak                                                              (197.852)              (184.077)                                              Taxes
  Beban bunga                                                        (175.837)               (54.837)                                  Interest expense
Arus Kas Neto Diperoleh dari                                                                                                   Net Cash Flows Provided by
  (Digunakan untuk) Aktivitas Operasi                                (107.567)                     865                      (Used in) Operating Activities
ARUS KAS DARI                                                                                                                      CASH FLOWS FROM
AKTIVITAS INVESTASI                                                                                                             INVESTING ACTIVITIES
Penurunan (kenaikan) neto                                                                                                     Net decrease (increase) in
  piutang lain-lain                                                   112.682               (307.982)                                  other receivables
Penerimaan dari:                                                                                                                            Receipts from:
  Penjualan investasi jangka pendek                                         3.582                  -                    Sale of short-term investments
  Penjualan aset tetap                                                      3.127             79.032                                Sale of fixed assets
Pembayaran untuk:                                                                                                                            Payments for:
  Perolehan hak pengusahaan jalan tol                      15          (9.280)                     -               Acquisition of toll concession rights
  Perolehan aset tetap                                     14        (186.424)              (359.471)                        Acquisition of fixed assets
  Investasi jangka pendek                                            (404.716)              (425.954)                            Short-term investment
  Uang muka investasi                                      18        (750.000)              (151.020)                         Advances for investment
  Uang muka pembelian tanah                                18               -               (152.400)                   Advances for purchase of land
  Biaya pengembangan proyek                                                 -                 (4.715)                       Project development costs
Penurunan (kenaikan) neto piutang                                                                                   Net decrease (increase) in due from
  pihak berelasi                                                     (822.349)                  7.603                                     related parties
Pembayaran dividen entitas anak                                        (5.000)                 (7.500)                      Dividends paid by subsidiary
Perolehan entitas anak, neto kas                                   (3.284.519)                      -               Acquisition of subsidiary, net of cash
Kas neto entitas anak didekonsolidasi                                       -                    (946)             Net cash of deconsolidated subsidiary
Arus Kas Neto Digunakan untuk                                                                                                    Net Cash Flows Used in
  Aktivitas Investasi                                              (5.342.897)             (1.323.353)                               Investing Activities


Lihat Catatan 46 atas laporan keuangan konsolidasian untuk                    See Note 46 to the consolidated financial statements for the
informasi tambahan arus kas                                                   supplementary cash flows information




Catatan atas laporan keuangan konsolidasian terlampir merupakan
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian            The accompanying notes to the consolidated financial statements are
secara keseluruhan.                                                          an integral part of these consolidated financial statements.
                                                                        8




                                                                                                                                                              479
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan           Tanggung Jawab Sosial              Informasi Tambahan                Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan            dan Lingkungan                 Additional Information              Financial Report
                                  Corporate Governance          Social and Environmental
                                  Implementation Report              Responsibility
Page 482
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       LAPORAN ARUS KAS KONSOLIDASIAN                                            CONSOLIDATED STATEMENTS OF CASH FLOWS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)



                                                       Catatan/
                                                        Notes           2025                      2024
        ARUS KAS DARI                                                                                                               CASH FLOWS FROM
        AKTIVITAS PENDANAAN                                                                                                      FINANCING ACTIVITIES
        Penerimaan dari:                                                                                                                    Proceeds from:
          Pinjaman jangka panjang                                      4.865.925                   422.195                               Long-term loans
          Pinjaman jangka pendek                                       2.846.749                 1.188.785                              Short-term loans
        Pembayaran untuk:                                                                                                                    Payments for:
          Pinjaman jangka pendek                                      (1.793.333)                  (919.242)                            Short-term loans
          Pinjaman jangka panjang                                       (125.200)                   (89.540)                             Long-term loans
          Liabilitas sewa                                                 (8.018)                    (8.423)                              Lease liabilities
          Utang lain-lain jangka panjang                                  (4.013)                         -                   Long-term other payables
        Penurunan neto utang pihak berelasi                               (2.343)                    (1.618)         Net decrease in due to related parties
        Penarikan (penempatan) kas di bank                                                                                     Withdrawal (placements) of
          yang dibatasi penggunaannya                                      (260.969)                  32.277                    restricted cash in banks

        Arus Kas Neto Diperoleh dari                                                                                          Net Cash Flows Provided by
          Aktivitas Pendanaan                                          5.518.798                    624.434                         Financing Activities

        KENAIKAN (PENURUNAN) NETO                                                                                       NET INCREASE (DECREASE) IN
        KAS DAN SETARA KAS                                                  68.334                 (698.054)           CASH AND CASH EQUIVALENTS
        PENGARUH PERUBAHAN                                                                                                     EFFECT OF EXCHANGE
        KURS MATA UANG ASING ATAS                                                                                            RATE CHANGES ON CASH
        KAS DAN SETARA KAS                                                        91                      815                AND CASH EQUIVALENTS
        KAS DAN SETARA KAS                                                                                             CASH AND CASH EQUIVALENTS
        AWAL TAHUN                                                         168.225                  865.464                  AT BEGINNING OF YEAR
        KAS DAN SETARA KAS                                                                                             CASH AND CASH EQUIVALENTS
        AKHIR TAHUN                                          5             236.650                  168.225                       AT END OF YEAR


       Lihat Catatan 46 atas laporan keuangan konsolidasian untuk                See Note 46 to the consolidated financial statements for the
       informasi tambahan arus kas                                               supplementary cash flows information




       Catatan atas laporan keuangan konsolidasian terlampir merupakan
       bagian yang tidak terpisahkan dari laporan keuangan konsolidasian        The accompanying notes to the consolidated financial statements are
       secara keseluruhan.                                                      an integral part of these consolidated financial statements.
                                                                            9


480
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 483
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

1.   UMUM                                                                    1.     GENERAL

     a. Pendirian Perusahaan                                                        a. Company’s Establishment

          PT Bakrie & Brothers Tbk (“Perusahaan”) didirikan di                             PT Bakrie & Brothers Tbk (the “Company”) was
          Republik Indonesia berdasarkan Akta Notaris No. 55                               established in the Republic of Indonesia on March 13,
          tanggal 13 Maret 1951 oleh Notaris Sie Khwan Djioe                               1951 based on Notarial Deed No. 55 of Sie Khwan
          dengan nama “N.V. Bakrie & Brothers”. Akta                                       Djioe under the name of “N.V. Bakrie & Brothers”.
          Pendirian tersebut telah mendapatkan persetujuan                                 The Deed of Establishment was approved by the
          dari Menteri Kehakiman Republik Indonesia melalui                                Ministry of Justice of the Republic of Indonesia per its
          Surat Keputusan No. J.A.8/81/6 tanggal 25 Agustus                                Decision Letter No. J.A.8/81/6 dated August 25, 1951
          1951 dan diumumkan dalam Berita Negara No. 94                                    and was published in the State Gazette No. 94
          Tambahan No. 550 tanggal 23 November 1951.                                       Supplement No. 550 dated November 23, 1951.
          Anggaran Dasar Perusahaan telah mengalami                                        The Articles of Association have been amended
          beberapa kali perubahan, terakhir berdasarkan                                    several times, the most recent being based on
          Akta Notaris No. 117 tanggal 20 Desember 2024 oleh                               Notarial Deed No. 117 dated December 20, 2024 by
          Humberg Lie, S.H., S.E., M.Kn., mengenai                                         Humberg Lie, S.H., S.E., M.Kn., regarding the
          penyelesaian     pinjaman    dari   Eurofa   Capital                             settlement of loans from Eurofa Capital Investment
          Investment Inc (“ECII”) dan Silvery Moon Investment                              Inc (“ECII”) and Silvery Moon Investment Ltd (“SMIL”)
          Ltd (“SMIL”) dengan menerbitkan saham Perusahaan                                 by issuance of the Company’s shares through
          melalui penerbitan modal tambahan melalui                                        the issuance of additional capital through Non-
          Penambahan Modal Tanpa Hak Memesan Efek                                          Preemptive Right (NPR) resulting to changes in the
          Terlebih Dahulu (PHMTHMETD) yang mengakibatkan                                   Company’s capital structure. This amendment was
          perubahan struktur modal Perusahaan. Perubahan ini                               received by the Ministry of Law and Human Rights of
          telah diterima pemberitahuannya oleh Menteri Hukum                               the Republic of Indonesia in its Decision Letter No.
          dan Hak Asasi Manusia Republik Indonesia dengan                                  AHU-AH-01.03-0227443 dated December 24, 2024
          Surat Keputusan No. AHU-AH-01.03-0227443                                         and was published in the State Gazette No. 409
          tanggal 24 Desember 2024 dan diumumkan dalam                                     Supplement No. 3 dated January 10, 2025.
          Berita Negara No. 409 Tambahan No. 3 tanggal
          10 Januari 2025.

          Sesuai dengan Pasal 3 Anggaran Dasar Perusahaan,                                 In accordance with Article 3 of the Company's Articles
          kegiatan usaha utama Perusahaan adalah aktivitas                                 of Association, the Company's main business
          perusahaan holding, aktivitas konsultasi manajemen                               activities include the holding company’s activities,
          lainnya serta aktivitas konsultasi bisnis dan broker                             other management consulting activities and business
          bisnis.                                                                          consulting and business brokerage activities.

          Perusahaan     berdomisili  di Jakarta Selatan,                                  The Company is domiciled in South Jakarta,
          dengan kantor pusat berlokasi di Bakrie Tower,                                   with the head office is located at Bakrie Tower,
          Lantai 35-37, Komplek Rasuna Epicentrum, Jalan                                   35th-37th Floor, Komplek Rasuna Epicentrum, Jalan
          H.R. Rasuna Said, Jakarta Selatan. Perusahaan                                    H.R. Rasuna Said, Jakarta Selatan. The Company
          beroperasi secara komersial mulai tahun 1951.                                    started its commercial operations in 1951.

          PT Biofuel Indo Sumatra, didirikan dalam Republik                                PT Biofuel Indo Sumatra, incorporated in the
          Indonesia, adalah entitas induk terakhir Perusahaan.                             Republic of Indonesia, is the ultimate parent
          Pemilik manfaat akhir Perusahaan adalah Aburizal                                 company. The Company’s ultimate beneficial owners
          Bakrie, Nirwan Dermawan Bakrie dan Indra                                         are Aburizal Bakrie, Nirwan Dermawan Bakrie and
          Usmansjah Bakrie. Perusahaan tergabung dalam                                     Indra Usmansjah Bakrie. The Company is part of
          Grup Bakrie.                                                                     Bakrie Group.

     b. Penawaran Umum dan Pencatatan Saham dan                                     b. Public Offering and Company’s Listing of Shares
        Obligasi Perusahaan di Bursa Efek                                              and Bonds at the Stock Exchange

                                                      Jumlah Saham/                        Tanggal Efektif/                                  Nature of
           Sifat Aksi Korporasi                      Number of Shares                       Effective Date                             Corporate Action
           Penawaran Umum Perdana                                                                                                Initial Public Offering on
             di Bursa Efek Indonesia                                                                                               the Indonesia Stock
             (BEI) (dahulu Bursa Efek                                                  28 Agustus 1989/                      Exchange (IDX) (formerly
              Jakarta)                                        2.850.000                August 28, 1989                        Jakarta Stock Exchange)
           Pencatatan atas saham
             para pendiri Perusahaan                                                                                           Listed founders' shares in
             dalam bentuk Company                                                          9 Maret 1990/                         the form of Company
             Listing                                         16.150.000                    March 9, 1990                                        Listing




                                                                      10

                                                                                                                                                              481
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan               Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                  Additional Information             Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 484
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                      unless otherwise stated)

       1.   UMUM (Lanjutan)                                                          1.     GENERAL (Continued)

                                                         Jumlah Saham/                         Tanggal Efektif/                               Nature of
                Sifat Aksi Korporasi                    Number of Shares                        Effective Date                          Corporate Action
                                                                                             27 November 1991/
                Private Placement I                                       978.969            November 27, 1991                         Private Placement I
                                                                                               10 Januari 1992/
                Private Placement II                                        1.031              January 10, 1992                       Private Placement II
                Penawaran Umum Terbatas I
                  dengan Hak Memesan                                                               4 Juni 1993/                        Rights Issue I with
                  Efek Terlebih Dahulu                                  1.080.000                 June 4, 1993                      Pre-emptive Rights
                                                                                                  22 Juni 1994/
                Saham Bonus I                                          31.590.000                June 22, 1994                              Bonus Shares I
                Penawaran Umum Terbatas
                  II dengan Hak Memesan                                                           14 Juli 1994/                       Rights Issue II with
                  Efek Terlebih Dahulu                                189.540.000                 July 14, 1994                     Pre-emptive Rights
                                                                                                7 Agustus 1995/
                Pemecahan Saham                                       242.190.000               August 7, 1995                                     Stock Split
                                                                                               17 Januari 1997/
                Saham Bonus II                                       1.453.140.000             January 17, 1997                            Bonus Shares II
                Penambahan Modal
                  Tanpa Hak Memesan                                                            31 Oktober 2001/               Additional Capital through
                  Efek Terlebih Dahulu                           36.812.880.000                October 31, 2001               Non-preemptive Rights
                                                                                                17 Maret 2005/
                Penggabungan Saham I                            (31.000.320.000)                March 17, 2005                       Reverse Stock Split I
                Penawaran Umum Terbatas
                  III dengan Hak Memesan                                                          6 Mei 2005/                         Rights Issue III with
                  Efek Terlebih Dahulu                           19.220.198.400                   May 6, 2005                       Pre-emptive Rights
                                                                                                 6 Maret 2008/
                Penggabungan Saham II                           (13.485.139.200)                 March 6, 2008                      Reverse Stock Split II
                Penawaran Umum Terbatas
                  IV dengan Hak Memesan                                                                                              Rights Issue IV with
                  Efek Terlebih Dahulu                                                          24 Maret 2008/                     Pre-emptive Rights
                  dan Waran Seri I                               80.236.578.240                 March 24, 2008                    and Warrant Series I
                Akhir Periode Pelaksanaan                                                         1 April 2011/                        Expiry of Warrant
                  Waran *)                                                     88                 April 1, 2011                      Exercise Period *)
                Penambahan Modal
                  Tanpa Hak Memesan                                                          30 November 2016/               Additional Capital through
                  Efek Terlebih Dahulu I **)                         3.300.000.000           November 30, 2016            Non-preemptive Rights I **)
                Penambahan Modal
                  Tanpa Hak Memesan                                                             31 Maret 2017/               Additional Capital through
                  Efek Terlebih Dahulu II **)                    16.458.094.820                 March 31, 2017           Non-preemptive Rights II **)
                Penambahan Modal
                  Tanpa Hak Memesan                                                          11 September 2017/              Additional Capital through
                  Efek Terlebih Dahulu III **)                         55.751.960            September 11, 2017          Non-preemptive Rights III **)
                Penambahan Modal
                  Tanpa Hak Memesan                                                               3 April 2018/               Additional Capital through
                  Efek Terlebih Dahulu IV **)                        7.624.865.069                April 3, 2018          Non-preemptive Rights IV **)
                Penambahan Modal
                  Tanpa Hak Memesan                                                              21 Mei 2018/                Additional Capital through
                  Efek Terlebih Dahulu V **)                                  623                May 21, 2018            Non-preemptive Rights V **)




                                                                               11

482
                      Profil Perusahaan            Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights              Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 485
                                                                                                                                     FORWARD MOMENTUM
                                                      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                        unless otherwise stated)

1.   UMUM (Lanjutan)                                                                            1.   GENERAL (Continued)

                                                                Jumlah Saham/                               Tanggal Efektif/                                     Nature of
           Sifat Aksi Korporasi                                Number of Shares                              Effective Date                                Corporate Action
                                                                                                             31 Mei 2018/
           Penggabungan Saham III                                     (109.044.387.000)                      May 31, 2018                               Reverse Stock Split III
           Penambahan Modal
             Tanpa Hak Memesan                                                                         12 Desember 2018/                            Additional Capital through
             Efek Terlebih Dahulu VI **)                                8.655.934.000                  December 12, 2018                       Non-preemptive Rights VI **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                          27 Februari 2019/                          Additional Capital through
             Efek Terlebih Dahulu VII **)                                   91.076.480                  February 27, 2019                     Non-preemptive Rights VII **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                              29 Maret 2021/                          Additional Capital through
             Efek Terlebih Dahulu VIII **)                                 297.811.781                      March 29, 2021                    Non-preemptive Rights VIII **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                         22 Desember 2022/                            Additional Capital through
             Efek Terlebih Dahulu IX **)                                   923.618.948                 December 22, 2022                       Non-preemptive Rights IX **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                         29 November 2023/                           Additional Capital through
             Efek Terlebih Dahulu X **)                                99.527.840.300                  November 29, 2023                       Non-preemptive Rights X **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                         8 Desember 2023/                             Additional Capital through
             Efek Terlebih Dahulu XI **)                               38.445.133.000                  December 8, 2023                        Non-preemptive Rights XI **)
           Penambahan Modal
             Tanpa Hak Memesan                                                                         10 Desember 2024/                           Additional Capital through
             Efek Terlebih Dahulu XII **)                              13.359.375.000                  December 10, 2024                      Non-preemptive Rights XII **)

         *) Dari total Waran Seri I yang diterbitkan sebanyak                                                *) Out of the total 4,719,798,720 Series I Warrants
             4.719.798.720, jumlah waran yang dikonversi                                                        issued, the number of warrants converted into
             menjadi saham sampai dengan berakhirnya                                                            shares up to the end of the warrant exercise
             periode pelaksanaan waran tanggal 1 April 2011                                                     period on April 1, 2011 was 88 warrants.
             adalah sebanyak 88 lembar.
         **) Konversi dari beberapa Obligasi Wajib Konversi                                                  **) Conversion from several Mandatory Convertible
             (OWK).                                                                                              Bonds (MCB).

     c. Struktur Entitas Anak                                                                        c. Structure of the Subsidiaries

          Pada tanggal 31 Desember 2025 dan 2024,                                                           As of December 31, 2025 and 2024, the Company
          Perusahaan mempunyai kepemilikan saham secara                                                     has direct and indirect share ownership in the
          langsung maupun tidak langsung pada Entitas Anak                                                  following Subsidiaries (together with the Company
          (selanjutnya secara bersama-sama disebut sebagai                                                  hereinafter referred to as the “Group”):
          “Grup”):

                                                                                                     Tahun
                                                                                                   Pendirian/
                                                                                                    Kegiatan
                                                                                                     Usaha/                                               Total Aset Sebelum
                                                                                                     Year of         Persentase Kepemilikan/                   Eliminasi/
                                                                                                 Establishment/      Percentage of Ownership             Total Assets Before
          Nama Entitas/                        Domisili/        Bidang Usaha/                     Commercial           2025         2024                      Elimination
          Name of Entity                       Domicile         Scope of Activities               Operations            (%)          (%)                 2025             2024
          Entitas Anak/Subsidiaries
          Kepemilikan secara langsung/
          Direct Ownership
          PT Bakrie Metal Industries (BMI)     Bekasi           Pabrikasi baja bergelombang                   1982       99,99                99,99      3.987.739        4.061.529
                                                                dan “multiplate ”/
                                                                Corrugated metal products and
                                                                multiplate
           PT Bakrie Indo Infrastructure       Jakarta          Pembangunan dan jasa/                         2008       99,99                99,99     17.088.975            533.167
           (BIIN)                                               Development and services




                                                                                       12

                                                                                                                                                                                        483
Pengelolaan Sumber Daya Manusia               Laporan Pelaksanaan                 Tanggung Jawab Sosial               Informasi Tambahan                  Laporan Keuangan
   Human Capital Management                  Tata Kelola Perusahaan                  dan Lingkungan                  Additional Information                Financial Report
                                             Corporate Governance                Social and Environmental
                                             Implementation Report                    Responsibility
Page 486
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                        PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                                    NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                                    FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                          FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                                DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                                (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                                         unless otherwise stated)

       1.   UMUM (Lanjutan)                                                                             1.   GENERAL (Continued)

                                                                                                             Tahun
                                                                                                           Pendirian/
                                                                                                            Kegiatan
                                                                                                             Usaha/                                              Total Aset Sebelum
                                                                                                             Year of          Persentase Kepemilikan/                 Eliminasi/
                                                                                                         Establishment/       Percentage of Ownership           Total Assets Before
                Nama Entitas/                      Domisili/        Bidang Usaha/                         Commercial            2025         2024                    Elimination
                Name of Entity                     Domicile         Scope of Activities                   Operations             (%)          (%)               2025             2024
                PT VKTR Teknologi Mobilitas        Jakarta          Kendaraan listrik dan usaha                     2007           24,40       30,41            1.798.211         1.608.602
                Tbk (VKTR) (d/h PT Bakrie Steel                     lainnya terkait kendaraan listrik/
                Industries (BSI))                                   Electric vehicles and other
                                                                    businesses related to electric
                                                                    vehicles
                PT Kreasindo Jaya Utama            Jakarta          Perdagangan/                                    2009           99,99       99,99                   400                   -
                                                                    Trading
                PT Modula Sustainability           Jakarta          Jasa konstruksi/                                2022           60,00       60,00                   600                   -
                Indonesia (MSI)                                     Construction services

                Golden Sand Oasis Ltd              British          Investasi/                                      2024          100,00      100,00              125.277           213.047
                                                   Virgin           Investment
                                                   Islands
                Kepemilikan secara tidak langsung/
                Indirect Ownership
                Melalui BMI/Through BMI
                PT Bakrie Pipe Industries (BPI)    Jakarta          Pabrikasi pipa baja/                            1979           99,99       99,99            3.283.644         3.979.950
                                                                    Steel pipe manufacturer
                PT Bakrie Construction (BCons)     Jakarta          Konstruksi baja/                                1986           98,23       98,23              433.793           260.980
                                                                    Steel construction
                PT VKTR Teknologi Mobilitas        Jakarta          Kendaraan listrik dan usaha                     2007           14,43       14,98            1.798.211         1.608.602
                Tbk (VKTR) (d/h PT Bakrie Steel                     lainnya terkait kendaraan listrik
                Industries (BSI))                                   / Electric vehicles and other
                                                                    businesses related to electric
                                                                    vehicles
                PT Suluh Ardhi Engineering         Jakarta          Konstruksi bangunan sipil/ Civil                2008           70,00       70,00               92.336            46.733
                (SAE)                                               building construction


                PT Bakrie Pipeline Indonesia       Jakarta          Konstruksi pipa /                               2024           60,00       60,00               12.167                    -
                (BPIL)                                              Pipe Construction


                Melalui BIIN/Through BIIN
                PT Bakrie Gas (BG)                 Jakarta          Perdagangan minyak                              2006           99,50       99,50               19.998            19.998
                                                                    dan gas bumi/
                                                                    Oil and gas trading
                PT Bakrie Gasindo Utama (BGU)      Jakarta          Perdagangan minyak                              2006           99,50       99,50               19.998            19.998
                                                                    dan gas bumi/
                                                                    Oil and gas trading
                PT Bakrie Java Energy (BJE)        Jakarta          Perdagangan minyak                              2006           99,99       99,99                   498               498
                                                                    dan gas bumi/
                                                                    Oil and gas trading
                PT Energas Daya Pratama (EDP)      Jakarta          Perdagangan minyak                              2006           99,50       99,50                 9.998             9.998
                                                                    dan gas bumi/
                                                                    Oil and gas trading
                PT Bakrie Power (BP)               Jakarta          Pembangkit tenaga listrik/                      1994           99,99       99,99               82.418            88.037
                                                                    Energy and electrical power
                PT Bangun Infrastruktur            Jakarta          Pembangunan dan jasa/                           2008           99,99       99,99               13.265            13.265
                Nusantara (BIN)                                     Development and services
                PT Bakrie Oil & Gas                Jakarta          Pembangunan dan jasa/                           2008           99,99       99,99                     1                   1
                Infrastructure (BOGI)                               Development and services
                PT Bakrie Telco Infrastructure     Jakarta          Pembangunan dan jasa/                           2008           99,50       99,50               10.000            10.000
                (BTelco)                                            Development and services
                PT Bakrie Toll Indonesia (BTI)     Jakarta          Pembangunan dan jasa/                           2008           99,99       99,99           16.449.904              4.677
                                                                    Development and services
                PT Bakrie Port Indonesia (BPort)   Jakarta          Pembangunan dan jasa/                           2008           99,50       99,50               10.100            10.100
                                                                    Development and services
                PT Bakrie Mina Tirta d/h PT        Jakarta          Perdagangan umum/                               2017           70,00       70,00               10.165            10.166
                Bakrie Mina Bahari (BMB)                            General trading




                                                                                              13

484
                        Profil Perusahaan                      Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                        Corporate Profile                      Main Highlights                  Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                                        & the Board of Directors
Page 487
                                                                                                                                     FORWARD MOMENTUM
                                                       PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                       unless otherwise stated)

1.   UMUM (Lanjutan)                                                                           1.     GENERAL (Continued)

                                                                                                     Tahun
                                                                                                   Pendirian/
                                                                                                    Kegiatan
                                                                                                     Usaha/                                        Total Aset Sebelum
                                                                                                     Year of        Persentase Kepemilikan/             Eliminasi/
                                                                                                 Establishment/     Percentage of Ownership        Total Assets Before
          Nama Entitas/                       Domisili/       Bidang Usaha/                       Commercial          2025         2024                Elimination
          Name of Entity                      Domicile        Scope of Activities                 Operations           (%)          (%)            2025            2024
          PT Multi Kontrol Nusantara          Jakarta         Jasa informasi teknologi,                      1984       99,93             99,93     551.283          437.275
          (MKN)                                               telekomunikasi, sistem
                                                              integrasi, multimedia dan
                                                              jaringan/
                                                              Information technology,
                                                              telecommunication, integration
                                                              system, multimedia and
                                                              network

          Melalui VKTR / Through VKTR
          PT Bakrie Autoparts (BA)            Bekasi          Pabrikasi besi cor dan                         1976       99,99             99,99     814.820          761.414
                                                              komponen otomotif / Foundry
                                                              and automotive component
          PT VKTR Sakti Industries (VSI)      Magelang        Industri karoseri kendaraan                    2023       60,00             60,00     443.883              62.225
                                                              bermotor/Vehicle body industry

          PT Sarana Ekomobilitas              Jakarta         Perdagangan besar suku                         2023       51,00             51,00        1.021              1.013
          Indonesia (SEI)                                     cadang kendaraan bermotor/
                                                              Automotive components
                                                              wholesale

          Melalui BPI/Through BPI
          PT South East Asia Pipe             Jakarta         Pabrikasi pipa baja/                           2001       99,86             99,86     745.833          759.175
          Industries (SEAPI)                                  Steel pipe manufacturer
          PT Bakrie Pipeline Indonesia        Jakarta         Konstruksi pipa /                              2024       20,00             20,00      12.167                   -
          (BPIL)                                              Pipe Construction


          Melalui BA/Through BA
          PT Braja Mukti Cakra (BMC)          Bekasi          Industri suku cadang                           1986       50,00             50,00     330.283          302.347
                                                              kendaraan bermotor/
                                                              Automotive components

          PT Bina Usaha Mandiri               Tangerang       Industri suku cadang                           1986       99,90             99,90      74.579              77.655
          Mizusawa                                            kendaraan bermotor/
          (BUMM)                                              Automotive components

          PT Bakrie Komponen Mobilitas        Bekasi          Industri suku cadang                           2024       99,90             99,90            -                  -
          (BKM)                                               kendaraan bermotor/
                                                              Automotive components
          Melalui BP/Through BP
          PT Bakrie Darmakarya Energi         Jakarta         Pembangkit tenaga listrik/                     2011       98,00             98,00     467.474          467.051
          (BDE)                                               Energy and electrical power
          PT Kuala Tanjung Power (KTP)        Jakarta         Pembangkit tenaga listrik/                     2010       99,00             99,00        2.863              2.862
                                                              Energy and electrical power
          PT Helio Synar Energi (HSE)         Jakarta         Pembangkit tenaga listrik/                     2021       99,75             99,75      12.652              15.318
                                                              Energy and electrical power
          PT Bakrie Energi Transisi (BET)     Jakarta         Pembangkit tenaga listrik/                     2023       99,00             99,00      10.000              10.000
          (d/h PT Bakrie Solar Energi                         Energy and electrical power
          (BSE))

          Melalui BIN/Through BIN
          PT Bakrie Mina Tirta d/h PT         Jakarta         Perdagangan umum/                              2017       30,00             30,00      10.165              10.166
          Bakrie Mina Bahari (BMB)                            General trading
          Melalui BTI/Through BTI
          PT Cimanggis Cibitung Tollways      Bekasi          Pembangunan dan                                2008       99,99                 -   12.873.532                  -
          (CCT)                                               Pengelolaan Jalan Tol/
                                                              Development and Management
                                                              Toll
          Melalui MKN/Through MKN
          PT Graha Multimedia Nusantara       Jakarta         Jasa internet dan TV kabel/                    2007       99,96             99,96      14.672              10.650
          (GMN)                                               Internet services and TV cable
          PT Cipta Wisesa (CTW)               Jakarta         Perdagangan/Trading                            2013       99,00             99,00      61.500              94.645




                                                                                        14

                                                                                                                                                                                  485
Pengelolaan Sumber Daya Manusia              Laporan Pelaksanaan                   Tanggung Jawab Sosial              Informasi Tambahan             Laporan Keuangan
   Human Capital Management                 Tata Kelola Perusahaan                    dan Lingkungan                 Additional Information           Financial Report
                                            Corporate Governance                  Social and Environmental
                                            Implementation Report                      Responsibility
Page 488
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                             PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                         NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                         FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                               FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                     DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                     (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                              unless otherwise stated)

       1.   UMUM (Lanjutan)                                                                  1.     GENERAL (Continued)

                                                                                                    Tahun
                                                                                                  Pendirian/
                                                                                                   Kegiatan
                                                                                                    Usaha/                                               Total Aset Sebelum
                                                                                                    Year of           Persentase Kepemilikan/                 Eliminasi/
                                                                                                Establishment/        Percentage of Ownership           Total Assets Before
                Nama Entitas/                  Domisili/        Bidang Usaha/                    Commercial             2025         2024                    Elimination
                Name of Entity                 Domicile         Scope of Activities              Operations              (%)          (%)               2025             2024
                Melalui CTW/Through CTW
                PT System Energi Nusantara     Jakarta          Perdagangan umum/                           2008           99,00       99,00               48.511            69.288
                (SEN)                                           General trading
                Melalui MSI/Through MSI
                PT Modula Tiga Dimensi (MTD)   Jakarta          Jasa konstruksi/                            2022           80,00       80,00               16.115                    -
                                                                Construction services



                PT Cimanggis Cibitung Tollways                                                           PT Cimanggis Cibitung Tollways

                Pada tanggal 28 November 2025, PT Bakrie Toll                                            On November 28, 2025, PT Bakrie Toll Indonesia
                Indonesia (BTI), Entitas Anak, mengakuisisi                                              (BTI), a Subsidiary, acquired 72,000,000 shares in
                72.000.000 saham PT Cimanggis Cibitung Tollways                                          PT Cimanggis Cibitung Tollways (CCT) from
                (CCT) dari PT Sarana Multi Infrastruktur (SMI) dan                                       PT Sarana Multi Infrastruktur (SMI) and PT Waskita
                PT Waskita Toll Road (WTR). Akuisisi tersebut juga                                       Toll Road (WTR). Also part of the acquisition is CCT’s
                mencakup pinjaman pemegang saham CCT dari SMI                                            shareholder loan from SMI and WTR classified as
                dan WTR yang diklasifikasikan sebagai komponen                                           other equity component.
                ekuitas lainnya.

                Untuk mendapatkan substansi transaksi berdasarkan                                        To reflect the substance of the transaction in
                PSAK No. 103, “Kombinasi Bisnis”, aset teridentifikasi                                   accordance with PSAK No. 103, “Business
                yang diperoleh dan liabilitas yang diambil alih CCT                                      Combinations”, the identifiable assets acquired and
                pada transaksi ini harus diukur pada nilai wajarnya.                                     liabilities assumed of CCT in this transaction were
                Nilai wajar aset dan liabilitas CCT yang dapat                                           measured at their fair values. The fair values of the
                diidentifikasi pada tanggal pengambilalihan adalah                                       identifiable assets and liabilities of CCT at the
                sebagai berikut:                                                                         acquisition date is as follows:

                ASET                                                                                                                                                   ASSETS
                ASET LANCAR                                                                                                                     CURRENT ASSETS
                Kas dan setara kas                                                                    280.816                             Cash and cash equivalents
                Piutang usaha - pihak ketiga                                                            1.708                         Trade receivables - third parties
                Piutang lain-lain - neto                                                                                                      Other receivables - net
                  Pihak ketiga                                                                         32.868                                          Third parties
                Uang muka                                                                                 264                                               Advances
                Kas di bank yang dibatasi penggunaannya                                               487.612                                Restricted cash in banks
                Total Aset Lancar                                                                     803.268                                        Total Current Assets
                ASET TIDAK LANCAR                                                                                                           NON-CURRENT ASSETS
                Piutang pihak berelasi - neto                                                         66.553                            Due from related parties - net
                Aset tetap - neto                                                                      1.019                                         Fixed assets - net
                Hak pengusahaan jalan tol - neto                                                  15.018.572                           Toll road concession right - net
                Aset pajak tangguhan - neto                                                            6.236                                  Deferred tax assets - net
                Aset tidak lancar lainnya                                                                 58                                  Other non-current assets
                Total Aset Tidak Lancar                                                           15.092.438                               Total Non-Current Assets
                TOTAL ASET                                                                        15.895.706                                                TOTAL ASSETS




                                                                                        15

486
                       Profil Perusahaan                   Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                       Corporate Profile                   Main Highlights              Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                                & the Board of Directors
Page 489
                                                                                                                      FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)

1.   UMUM (Lanjutan)                                                            1.     GENERAL (Continued)

           LIABILITAS                                                                                                                              LIABILITIES
           LIABILITAS JANGKA PENDEK                                                                                                 CURRENT LIABILITIES
           Utang usaha - pihak ketiga                                                    468.711                                Trade payables - third parties
           Utang lain-lain - pihak ketiga                                                     90                                Other payables - third parties
           Beban akrual                                                                   38.059                                          Accrued expenses
           Utang pajak                                                                   195.397                                              Taxes payable
           Liabilitas jangka panjang yang                                                                                                Current maturities of
             jatuh tempo dalam satu tahun:                                                                                             long-term liabilities:
             Pinjaman jangka panjang                                                          1.960                                       Long-term loans
             Liabilitas sewa                                                                    108                                        Lease liabilities
           Total Liabilitas Jangka Pendek                                                704.325                                    Total Current Liabilities
           LIABILITAS JANGKA PANJANG                                                                                   NON-CURRENT LIABILITIES
           Utang lain-lain jangka panjang - pihak ketiga                               1.149.082               Long-term other payables - third parties
           Liabilitas imbalan pascakerja                                                     316                    Post-employment benefits liability
           Provisi pelapisan jalan tol                                                    29.663                             Provision for toll overlay
           Liabilitas jangka panjang - setelah
             dikurangi bagian yang jatuh tempo                                                                                    Long-term liabilities - net of
             dalam satu tahun:                                                                                                          current maturities:
             Pinjaman jangka panjang                                                   9.695.140                                          Long-term loans
           Total Liabilitas Jangka Panjang                                           10.874.201                                Total Non-Current Liabilities
           TOTAL LIABILITAS                                                          11.578.526                                         TOTAL LIABILITIES


          Nilai wajar diukur berdasarkan penilaian yang                                       The fair values were determined based on valuation
          dilakukan oleh penilai independen, Kantor Jasa                                      performed by independent appraiser, Kantor Jasa
          Penilai Publik (KJPP) Kusnanto dan Rekan dalam                                      Penilai Publik (KJPP) Kusnanto & Rekan, as set out
          laporannya tertanggal 2 Februari 2026.                                              in its report dated February 2, 2026.

          Selisih lebih nilai wajar terhadap total imbalan yang                               The excess of the fair values over the total
          diahlikan disajikan sebagai keuntungan atas                                         consideration transferred CCT shares is presented as
          pembelian diskon dalam laporan laba rugi dan                                        gain on bargain purchase in the consolidated
          penghasilan komprehensif konsolidasian ringkas                                      statements of profit or loss and other comprehensive
          proforma. Perhitungan laba atas pembelian diskon                                    income. The gain on bargain purchase is calculated
          adalah sebagai berikut:                                                             as follows:

           Imbalan yang dialihkan terdiri dari:                                                                   Consideration transferred consists of:
             Nilai wajar investasi pada saham CCT                                                                Fair value of investment in shares of
               sebelum kombinasi bisnis                                                215.859                   CCT before business combination
             Imbalan tunai                                                           3.565.335                                     Cash consideration
           Total imbalan yang dialihkan                                              3.781.194                           Total consideration transferred
           Nilai wajar:                                                                                                                          Fair values of:
             Aset teridentifikasi yang diperoleh                                   15.895.706                                 Identifiable assets acquired
             Liabilitas teridentifikasi yang diambil alih                         (11.578.526)                             Identifiable liabilities assumed
           Bagian kepentingan nonpengendali                                          (215.859)                               Non-controlling interest portion
           Nilai wajar aset neto teridentifikasi                                                                                  Fair values of identifiable
             yang diperoleh                                                          4.101.321                                       net assets acquired
           Keuntungan atas pembelian diskon                                            (320.127)                                  Gain on bargain purchase




                                                                         16

                                                                                                                                                                   487
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan                  Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan                 Additional Information                Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 490
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       1.   UMUM (Lanjutan)                                                       1.     GENERAL (Continued)

                Keuntungan atas pembelian diskon yang timbul dari                             The gain on bargain purchase arising from business
                kombinasi bisnis disebabkan oleh imbalan yang                                 combination resulted from the consideration
                dialihkan lebih rendah daripada nilai wajar aset neto                         transferred being lower than the fair value of the
                teridentifikasi yang diperoleh.                                               identifiable net assets acquired.

                Pada tanggal 15 Desember 2025, Perusahaan                                     On December 15, 2025, the Company entered into a
                menandatangani Perjanjian Jual Beli Saham dengan                              Sale and Purchase of Shares Agreement with BTI to
                BTI untuk menjual 3.999.999 lembar saham (angka                               sell 3,999,999 shares (full amount) of CCT
                penuh) CCT yang mewakili 5% kepemilikan di CCT.                               repesenting 5% ownership in CCT.

                Pada tanggal 31 Desember 2025,                  persentase                    As of December 31, 2025, the percentage of
                kepemilikan BTI di CCT adalah 99,99%.                                         ownership of BTI in CCT is 99.99%

                PT Bakrie Building Industries                                                 PT Bakrie Building Industries

                Pada tanggal 20 Desember 2024, kepemilikan                                    On December 20, 2024, the Company’s ownership
                kepentingan Perusahaan atas PT Bakrie Building                                interest in PT Bakrie Building Industries (BBI)
                Industries (BBI) menurun dari 99,99% menjadi 8,00%                            decreased from 99.99% to 8.00% due to the
                sehubungan dengan penurunan modal dasar,                                      decrease in authorized, issued and fully paid capital
                ditempatkan dan disetor BBI. Sebagai dampak,                                  of BBI. As a result, the Company lost control over
                Perusahaan kehilangan pengendalian atas BBI dan                               BBI, and has been deconsolidated from the Group’s
                tidak mengkonsolidasikan dalam laporan keuangan                               consolidated financial statements.
                konsolidasian Grup.

                Sebagai dampak dari hilangnya pengendalian                                    As a result of the Company losing control over
                Perusahaan atas BBI, Perusahaan mengakui                                      BBI, the Company recognized loss from dilution
                kerugian dari dilusi sebesar Rp280,4 miliar, yang                             amounting to Rp280.4 billion, which is presented in
                disajikan pada laporan laba rugi dan komprehensif                             the consolidated statements of profit or loss and other
                lain konsolidasian sebagai “Kerugian atas dilusi                              comprehensive income as “Loss on dilution of
                investasi pada entitas anak”.                                                 investment in subsidiary”.

                Rincian     perhitungan  kerugian   neto    yang                              The net loss associated with the loss of control in BBI
                diasosiasikan dengan hilangnya pengendalian atas                              is calculated as follows:
                BBI sebagai berikut:

                Nilai wajar investasi yang ditahan                                       1                              Fair value of retained investment
                Nilai wajar pembayaran yang diterima                               272.356                           Fair value of consideration received
                Jumlah tercatat kepentingan nonpengendali                                -                       Carrying value of non-controlling interest
                Total                                                              272.357                                                           Total
                Dikurangi aset neto BBI                                            552.711                                          Less net assets of BBI
                Kerugian atas dilusi investasi                                    (280.354)                           Loss from dilution of investment


                Golden Sands Oasis Ltd.                                                       Golden Sands Oasis Ltd.

                Berdasarkan Akta Pendirian tanggal 9 Mei 2024,                                Based on the Deed of Establishment dated
                Perusahaan mendirikan Golden Sands Oasis Ltd,                                 May 9, 2024, the Company established Golden
                perusahaan yang bergerak di bidang investasi yang                             Sands Oasis Ltd, a company engaged in investment
                berkedudukan Kepulauan Virgin Britania.                                       and domiciled in the British Virgin Islands.

                PT Bakrie Pipeline Indonesia                                                  PT Bakrie Pipeline Indonesia

                Berdasarkan Akta Notaris No. 53 oleh Notaris Putu                             Based on Notarial Deed No. 53 of Notary Putu Asti
                Asti Nurtjahjati, S.H., tanggal 23 Oktober 2024,                              Nurtjahjati, S.H., M.Kn., dated October 23, 2024,
                PT Bakrie Metal Industries (BMI), Entitas Anak,                               PT Bakrie Metal Industries (BMI), a Subsidiary,
                mendirikan BPIL dan telah mendapatkan pengesahan                              established BPIL and has been approved by the
                dari Menteri Hukum dan Hak Asasi Manusia Republik                             Ministry of Law and Human Rights of the Republic of
                Indonesia berdasarkan Surat Keputusan No. AHU-                                Indonesia based on the Decision Letter No. AHU-
                0085671.AH.01.01 Tahun 2024 tanggal 29 Oktober                                0085671.AH.01.01 Year 2024 dated October 29,
                2024.                                                                         2024.




                                                                             17

488
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 491
                                                                                                                        FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)

1.   UMUM (Lanjutan)                                                           1.     GENERAL (Continued)

          PT Bakrie Komponen Mobilitas                                                       PT Bakrie Komponen Mobilitas

          Berdasarkan Akta Notaris No. 818 oleh Notaris                                      Based on Notarial Deed No. 818 of Notary Ilham
          Ilham    Adiansyah,      S.H., M.Kn.,    tanggal                                   Adiansyah, S.H., M.Kn., dated March 27, 2024,
          27 Maret 2024, BA mendirikan BKM dan telah                                         BA established BKM and has been approved
          mendapatkan pengesahan dari Menteri Hukum dan                                      by the Ministry of Law and Human Rights of the
          Hak Asasi Manusia Republik Indonesia berdasarkan                                   Republic of Indonesia based on the Decision Letter
          Surat Keputusan No. AHU-0024560.AH.01.01 Tahun                                     No. AHU-0024560.AH.01.01 Year 2024 dated
          2024 tanggal 1 April 2024.                                                         April 1, 2024.

          PT VKTR Teknologi Mobilitas Tbk                                                    PT VKTR Teknologi Mobilitas Tbk

          Pada tahun 2024, Perusahaan menyelesaikan                                          In 2024, the Company partially settled several loans
          beberapa pinjaman dengan menggunakan saham                                         using VKTR shares which reduced the Company’s
          VKTR yang menyebabkan kepemilikan Perusahaan                                       share ownership in VKTR from 56.94% to 30.41%.
          di VKTR turun dari 56,94% menjadi 30,41%.                                          The excess resulting from the dilution of ownership
          Kelebihan yang diperoleh dari penurunan kepemilikan                                has been recorded under difference from equity
          telah dicatat pada akun selisih transaksi ekuitas                                  transactions with non-controlling interests (Note 30).
          dengan pihak nonpengendali (Catatan 30).

          Pada tahun 2025, Perusahaan menyelesaikan                                          In 2025, the Company partially settled several loans
          beberapa pinjaman (Catatan 19 dan 26) dengan                                       using VKTR shares (Notes 19 and 26) which reduced
          menggunakan saham VKTR yang menyebabkan                                            the Company’s share ownership in VKTR from
          kepemilikan Perusahaan di VKTR turun dari 30,41%                                   30.41% to24.40%. The excess resulting from
          menjadi 24,40%. Kelebihan yang diperoleh dari                                      the dilution of ownership has been recorded under
          penurunan kepemilikan telah dicatat pada akun                                      difference     from     equity    transactions   with
          selisih transaksi ekuitas dengan pihak nonpengendali                               non-controlling interests (Note 30).
          (Catatan 30).

     d. Dewan Komisaris dan Direksi, Komite Audit dan                                 d. Boards of Commissioners and Directors, Audit
        Karyawan                                                                         Committee and Employees

          Pada tanggal 31 Desember 2025 dan 2024, susunan                                    As of December 31, 2025 and 2024, the members of
          Dewan Komisaris dan Direksi Perusahaan adalah                                      the Company’s Boards of Commissioners and
          sebagai berikut:                                                                   Directors are as follows:

                                                           2025                                   2024
           Dewan Komisaris                                                                                                        Board of Commissioners
           Komisaris Utama                         Armansyah Yamin                           Armansyah Yamin                        President Commissioner
           Komisaris Independen                         Raniwati                                 Raniwati                        Independent Commissioner
           Komisaris Independen                   Adrian Toho Parada                                                             Independent Commissioner
                                                     Panggabean                                     -
           Komisaris                              Syailendra S. Bakrie                              -                                          Commissioner
           Komisaris                            Adika Aryasthana Bakrie                             -                                          Commissioner
           Direksi                                                                                                                      Board of Directors
           Direktur Utama                       Anindya Novyan Bakrie                Anindya Novyan Bakrie                                President Director
           Wakil Direktur Utama                Anindra Ardiansyah Bakrie            Anindra Ardiansyah Bakrie                        Vice President Director
           Direktur                             Hendrajanto Marta Sakti              Hendrajanto Marta Sakti                                        Director
           Direktur                              R.A. Sri Dharmayanti                 R.A. Sri Dharmayanti                                          Director
           Direktur                                   Kartini Sally                        Kartini Sally                                            Director


          Selain Dewan Komisaris dan Direksi, personil                                       Aside from the Boards of Commissioners
          manajemen kunci Perusahaan terdiri dari pimpinan                                   and Directors, the Company’s key personnel consist
          dari masing-masing departemen seperti investasi,                                   of chief officers in each department such as
          pengembangan      strategis  dan     komunikasi                                    investment, strategic development and corporate
          perusahaan.                                                                        communications.




                                                                        18

                                                                                                                                                               489
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan             Tanggung Jawab Sosial                 Informasi Tambahan              Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan              dan Lingkungan                    Additional Information            Financial Report
                                  Corporate Governance            Social and Environmental
                                  Implementation Report                Responsibility
Page 492
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)

       1.   UMUM (Lanjutan)                                                      1.     GENERAL (Continued)

                Pembentukan Komite Audit Perusahaan mengacu                                  The Company’s Audit Committee is set to conform
                pada POJK No. 55/POJK.04/2015, dimana susunan                                with OJK Regulation No. 55/POJK.04/2015, whereas
                anggota Komite Audit pada tanggal 31 Desember                                the members of the Audit Committee as of
                2025 dan 2024 adalah sebagai berikut:                                        December 31, 2025 and 2024, are as follows:

                                                                     2025                            2024
                Ketua                                  Adrian Toho Parada                          Raniwati                                    Chairman
                                                          Panggabean
                Anggota                                      Raniwati                         Irwan Sjarkawi                                     Member
                Anggota                                   Arief A. Dhani                       Arief A. Dhani                                    Member
                Anggota                                   A. Kristiyanto                              -                                          Member
                                                         Wahyu Indriya


                Pada tanggal 31 Desember 2025 dan 2024, Grup                                 As of December 31, 2025 and 2024, the Group
                mempekerjakan masing-masing 2.654 karyawan dan                               employed 2,654 staffs and 2,965 staffs, respectively
                2.965 karyawan (tidak diaudit).                                              (unaudited).

            e. Penyelesaian Laporan Keuangan Konsolidasian                              e. Completion of the Audit Consolidated Financial
               Audit                                                                       Statements

                Manajemen Perusahaan bertanggung jawab atas                                  The management of the Company is responsible of
                penyusunan laporan keuangan konsolidasian ini,                               the preparation of these consolidated financial
                yang telah disetujui oleh Direksi untuk diterbitkan                          statements, which have been authorized for issue by
                pada tanggal 6 April 2026.                                                   the Board of Directors on April 6, 2026.


       2.   PERNYATAAN KEPATUHAN                                                 2.     STATEMENT OF COMPLIANCE

            Laporan keuangan konsolidasian telah disusun sesuai                         The consolidated financial statements have been
            dengan Standar Akuntansi Keuangan (SAK), yang                               prepared in accordance with Financial Accounting
            mencakup Pernyataan dan Interpretasi yang diterbitkan                       Standards (SAK), which comprise the Statements and
            oleh Dewan Standar Akuntansi Keuangan Ikatan                                Interpretations issued by the Board of Financial
            Akuntan Indonesia dan Dewan Standar Akuntansi                               Accounting Standards of the Indonesian Institute of
            Syariah Ikatan Akuntan Indonesia, serta peraturan                           Accountants and Board of Syariah Financial Accounting
            regulator pasar modal.                                                      Standards of the Indonesian Institute of Accountants,
                                                                                        and capital market regulations.


       3.   KEBIJAKAN AKUNTANSI MATERIAL                                         3.     MATERIAL ACCOUNTING POLICIES

            a. Dasar Penyusunan Laporan Keuangan                                       a. Basis of Preparation of the Consolidated
               Konsolidasian                                                              Financial Statements

                Kebijakan akuntansi penting yang diterapkan dalam                            The principal accounting policies applied in
                penyusunan laporan keuangan konsolidasian ini                                the preparation of these consolidated financial
                adalah selaras dengan kebijakan akuntansi yang                               statements are consistent with the accounting
                diterapkan dalam penyusunan laporan keuangan                                 policies applied in the preparation of the Group’s
                konsolidasian Grup untuk tahun yang berakhir pada                            consolidated financial statements for the year ended
                tanggal 31 Desember 2024, kecuali untuk penerapan                            December 31, 2024, except for the adoption of
                amendemen standar akuntansi yang berlaku efektif                             amended accounting standards effective January 1,
                tanggal 1 Januari 2025 seperti yang dijelaskan dalam                         2025 as described in the related accounting policies.
                kebijakan akuntansi terkait.

                Efektif tanggal 1 Januari 2025, Grup menerapkan                              Effective January 1, 2025, the Group has applied the
                amendemen       Pernyataan   Standar   Akuntansi                             following amendment to Statements of Financial
                Keuangan (PSAK) berikut ini:                                                 Accounting Standards (PSAK):
                 - Amendemen PSAK 221 “Pengaruh Perubahan                                     - Amendment to PSAK 221, “The Effects of
                    Kurs Valuta Asing”, tentang kekurangan                                        Changes in Foreign Exchange Rates” about lack
                    ketertukaran.                                                                 of exchangeability.




                                                                            19

490
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 493
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                3.     MATERIAL ACCOUNTING POLICIES (Continued)

          Penerapan amendemen ini tidak berdampak                                         The adoption of this amendment had no impact on
          terhadap laporan keuangan konsolidasian Grup.                                   the Group’s consolidated financial statements.

          Laporan keuangan konsolidasian, kecuali laporan                                 The consolidated financial statements, except for the
          arus kas konsolidasian, telah disusun secara akrual                             consolidated statements of cash flows, have been
          dengan menggunakan konsep biaya perolehan                                       prepared on an accrual basis of accounting using the
          (historical cost), kecuali untuk akun-akun tertentu                             historical cost concept, except for certain accounts
          yang diukur berdasarkan basis lain seperti yang                                 that are measured on the other bases as described in
          dijelaskan dalam kebijakan akuntansi terkait.                                   the related accounting policies.

          Laporan arus kas konsolidasian disusun dengan                                   The consolidated statements of cash flows are
          menggunakan metode langsung, dan dikelompokkan                                  prepared using the direct method, and classified
          ke dalam aktivitas operasi, investasi dan                                       into operating, investing and financing activities.
          pendanaan. Pengungkapan tambahan disajikan                                      Additional disclosure is presented to evaluate
          untuk mengevaluasi perubahan pada liabilitas yang                               changes in liabilities arising from financing activities,
          timbul dari aktivitas pendanaan, termasuk perubahan                             including the changes arising from cash flows or non-
          yang timbul dari arus kas maupun perubahan nonkas.                              cash changes.

          Mata uang penyajian yang digunakan dalam                                        The presentation currency used in the preparation of
          penyusunan laporan keuangan konsolidasian adalah                                the consolidated financial statements is Indonesian
          mata uang Rupiah (Rp), yang juga merupakan mata                                 Rupiah (Rp), which is also the functional currency of
          uang fungsional Perusahaan dan Entitas Anak                                     the Company and certain Subsidiaries.
          tertentu.

     b. Prinsip-prinsip Konsolidasi                                                b. Principles of Consolidation

          Entitas (entitas induk) yang mengendalikan satu atau                            An entity (the parent) that controls one or more other
          lebih entitas lain (entitas anak) menyajikan laporan                            entities (subsidiaries) present consolidated financial
          keuangan konsolidasian. Investor, terlepas dari sifat                           statements. Investors, apart from the nature of their
          keterlibatannya      dengan     entitas    (investee),                          involvement with an entity (investee), determine
          menentukan apakah investor merupakan entitas                                    whether they are a parent by assessing or they
          induk dengan menilai atau investor tersebut                                     controls the investee.
          mengendalikan investee.

          Investor mengendalikan investee ketika investor                                 An investor controls an investee when it is exposed,
          terekspos atau memiliki hak atas imbal hasil variabel                           or has rights, to variable returns from its involvement
          dari keterlibatannya dengan investee dan memiliki                               with the investee and has the ability to affect those
          kemampuan untuk memengaruhi imbal hasil tersebut                                returns through its power over the investee.
          melalui kekuasaannya atas investee. Dengan                                      Therefore, the investor controls the investee if, and
          demikian, investor mengendalikan investee jika, dan                             only if, it has all of the following:
          hanya jika, investor memiliki seluruh hal berikut ini:
          (a) kekuasaan atas investee;                                                    (a) power over the investee;
          (b) eksposur atau hak atas imbal hasil variabel dari                            (b) exposure or rights to variable returns from its
               keterlibatannya dengan investee; dan                                           involvement with the investee; and
          (c) kemampuan untuk menggunakan kekuasaannya                                    (c) the ability to use its power over the investee to
               atas investee untuk memengaruhi jumlah imbal                                   affect the amount of the investor’s returns.
               hasil investor.

          Investor    menilai      kembali   apakah     investor                          An investor reassess whether it controls an investee if
          mengendalikan investee jika fakta dan keadaan                                   facts and circumstances indicate that one or more of
          mengindikasikan adanya perubahan terhadap satu                                  the three (3) control elements have changed.
          atau lebih dari tiga (3) elemen pengendalian.

          Konsolidasi atas investee dimulai sejak tanggal                                 Investee is consolidated from the date the investor
          investor memperoleh pengendalian atas investee dan                              obtains control of investee and continues to be
          berakhir ketika investor kehilangan pengendalian atas                           consolidated until the date that such control ceases.
          investee.

          Entitas induk menentukan apakah entitas induk                                   A parent determines whether it is an investment
          adalah entitas investasi. Entitas investasi adalah                              entity. An investment entity is an entity that:
          entitas yang:
          (a) memperoleh dana dari satu atau lebih investor                               (a) obtains funds from one or more investors for the
               dengan tujuan memberikan investor tersebut                                     purpose of providing investment management
               jasa manajemen investasi;                                                      services;



                                                                     20

                                                                                                                                                      491
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 494
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                              3.     MATERIAL ACCOUNTING POLICIES (Continued)

                (b) menyatakan komitmen kepada investor bahwa                                (b) provides commitment to investors that the
                    tujuan bisnisnya adalah untuk menginvestasikan                               business purpose is to invest funds solely for
                    dana yang semata-mata untuk memperoleh                                       returns from capital appreciation, investment
                    imbal hasil dari kenaikan nilai modal,                                       income, or both; and
                    penghasilan investasi, atau keduanya; dan
                (c) mengukur dan mengevaluasi kinerja dan seluruh                            (c) measures and evaluates the performance of its
                    investasinya berdasarkan nilai wajar.                                        investments on a fair value basis.

                Entitas induk yang adalah entitas investasi mengukur                         A parent that is an investment entity measures its
                investasi dalam entitas anak pada nilai wajar melalui                        investments in particular subsidiaries at fair value
                laba rugi.                                                                   through profit or loss.

                Kepentingan nonpengendali mencerminkan bagian                                Non-controlling interest represents a portion of
                atas laba rugi dan aset neto yang tidak diatribusikan                        the profit or loss and net assets not attributable to
                kepada entitas induk dan disajikan secara terpisah                           the parent and is presented separately in the
                dalam laporan laba rugi dan penghasilan                                      consolidated statement of profit or loss and other
                komprehensif lain konsolidasian dan ekuitas pada                             comprehensive income and within equity in the
                laporan posisi keuangan konsolidasian, dipisahkan                            consolidated statements of financial position,
                dari ekuitas yang dapat diatribusikan kepada entitas                         separately from equity attributable to the parent.
                induk.

                Total penghasilan komprehensif lain diatribusikan                            Total other comprehensive income is attributed to the
                kepada pemilik entitas induk dan kepentingan                                 owners of the parent and to the non-controlling
                nonpengendali bahkan jika hal ini mengakibatkan                              interests even if this results in the non-controlling
                kepentingan nonpengendali mempunyai saldo defisit.                           interests having a deficit balance.

                Seluruh saldo akun dan transaksi yang material antar                         All significant intercompany           transactions          and
                entitas yang dikonsolidasi telah dieliminasi.                                balances have been eliminated.

                Perubahan Bagian Kepemilikan                                                 Changes in the Ownership Interests

                Perubahan dalam bagian kepemilikan entitas induk                             Changes in a parent’s ownership interest in a
                pada entitas anak yang tidak mengakibatkan                                   subsidiary that do not result in a loss of control are
                hilangnya pengendalian dicatat sebagai transaksi                             accounted for as equity transactions, in which the
                ekuitas, dimana jumlah tercatat kepentingan                                  carrying amount of the controlling and non-controlling
                pengendali dan nonpengendali disesuaikan untuk                               interests are adjusted to reflect the changes in their
                mencerminkan perubahan bagian relatifnya atas                                relative interests in the subsidiary. The difference
                entitas anak. Perbedaan antara jumlah kepentingan                            between the amount by which the non-controlling
                nonpengendali disesuaikan dan nilai wajar imbalan                            interests are adjusted and the fair value of the
                yang diberikan atau diterima diakui secara langsung                          consideration paid or received is recognized directly
                dalam ekuitas dan diatribusikan pada pemilik entitas                         in equity and attributed to the owners of the parent.
                induk.

                Jika entitas induk kehilangan pengendalian pada                              If a parent loses control of a subsidiary, the parent:
                entitas anak, maka entitas induk:
                (a) menghentikan pengakuan aset (termasuk setiap                             (a) derecognizes the assets (including goodwill) and
                     goodwill) dan liabilitas entitas anak terdahulu dari                        liabilities of the former subsidiary from the
                     laporan posisi keuangan konsolidasian;                                      consolidated statements of financial position;
                (b) mengakui sisa investasi pada entitas anak                                (b) recognizes any investment retained in the former
                     terdahulu pada nilai wajarnya pada tanggal                                  subsidiary at its fair value at the date when
                     hilangnya    pengendalian,        dan    selanjutnya                        control is lost, and subsequently accounts for it
                     mencatat sisa investasi tersebut dan setiap                                 and for any amounts owed by or to the former
                     jumlah terutang oleh atau kepada entitas anak                               subsidiary. That fair value shall be regarded as
                     terdahulu. Nilai wajar tersebut dianggap sebagai                            the fair value on initial recognition of a financial
                     nilai wajar pada saat pengakuan awal aset                                   asset or, if appropriate, the cost on initial
                     keuangan atau, jika sesuai, biaya perolehan                                 recognition of an investment in an associate or
                     pada saat pengakuan awal investasi pada entitas                             joint venture; and
                     asosiasi atau ventura bersama; dan
                (c) mengakui keuntungan atau kerugian terkait                                (c) recognizes the gain or loss associated with the
                     dengan hilangnya pengendalian yang dapat                                    loss of control attributable to the former
                     diatribusikan pada kepentingan pengendali                                   controlling interest.
                     terdahulu.




                                                                            21

492
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 495
                                                                                                                           FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                           PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                             FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                   DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                   (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                        3.     MATERIAL ACCOUNTING POLICIES (Continued)

     c. Kombinasi Bisnis                                                                   c. Business Combinations

          Kombinasi bisnis        dicatat    dengan            menggunakan                        Business combinations are accounted for using the
          metode akuisisi.                                                                        acquisition method.

          Jika aset yang diperoleh bukan suatu bisnis, maka                                       If the asset acquired is not a business, the Group
          Grup mencatatnya sebagai akuisisi aset. Biaya                                           accounts for it as asset acquisition. The cost of an
          perolehan dari sebuah akuisisi diukur berdasarkan                                       acquisition is measured as the aggregate of the
          nilai agregat imbalan yang dialihkan yang diukur pada                                   consideration transferred measured at acquisition
          nilai wajar tanggal akuisisi dan jumlah setiap                                          date fair value and the amount of any non-controlling
          kepentingan nonpengendali pada pihak yang                                               interests in the acquiree. For each business
          diakuisisi. Untuk setiap kombinasi bisnis, Grup                                         combination, the Group elects whether to measure
          memilih mengukur kepentingan nonpengendali pada                                         the non-controlling interests in the acquiree at fair
          pihak yang diakuisisi baik pada nilai wajar atau pada                                   value or at the proportionate share of the acquiree’s
          bagian proporsional dari aset neto yang teridentifikasi                                 identifiable net assets. Acquisition-related costs are
          dari pihak diakuisisi. Biaya terkait akuisisi dibebankan                                expensed as incurred and recognized in profit or loss.
          pada saat terjadi dan diakui dalam laba rugi.

          Jika kombinasi bisnis dilakukan secara bertahap,                                        If the business combination is achieved in stages, any
          setiap kepentingan ekuitas yang dimiliki sebelumnya                                     previously held equity interest is remeasured at its
          diukur kembali pada nilai wajar tanggal akuisisi dan                                    acquisition date fair value and any resulting gain or
          setiap keuntungan atau kerugian yang dihasilkan                                         loss is recognized in profit or loss.
          diakui dalam laba rugi.

          Setiap imbalan kontinjensi yang dialihkan oleh pihak                                    Any contingent consideration to be transferred by the
          pengakuisisi diakui pada nilai wajar pada tanggal                                       acquirer will be recognized at fair value at the
          akuisisi. Imbalan kontinjensi, yang diklasifikasikan                                    acquisition date. Contingent consideration, classified
          sebagai aset atau liabilitas yang merupakan                                             as an asset or liability that is a financial instrument
          instrumen keuangan dan termasuk dalam ruang                                             and within the scope of PSAK 109, “Financial
          lingkup PSAK 109, “Instrumen Keuangan”, diukur                                          Instruments”, is measured at fair value with the
          pada nilai wajar dengan perubahan pada nilai wajar                                      changes in fair value recognized either in profit or
          diakui baik dalam laba rugi atau penghasilan                                            loss or other comprehensive income. If the contingent
          komprehensif lain. Jika imbalan kontinjensi tidak                                       consideration is not within the scope of PSAK 109, it
          termasuk dalam ruang lingkup PSAK 109, maka                                             is measured in accordance with the appropriate
          diukur dengan PSAK yang sesuai. Imbalan                                                 PSAK. Contingent consideration classified as equity
          kontinjensi yang diklasifikasikan sebagai ekuitas tidak                                 is not remeasured and subsequent settlement is
          diukur kembali dan penyelesaian selanjutnya dicatat                                     accounted for within equity.
          dalam ekuitas.

          Goodwill pada awalnya diakui sebesar biaya                                              Goodwill is initially measured at cost, being the
          perolehan, menjadi selisih lebih nilai gabungan dari                                    excess of the aggregate of the consideration
          imbalan yang dialihkan dan jumlah yang diakui untuk                                     transferred and the amount recognized for non-
          kepentingan nonpengendali, dan setiap kepentingan                                       controlling interests, and any previous interest
          yang dimiliki sebelumnya, atas jumlah neto aset                                         held, over the net identifiable assets acquired
          teridentifikasi yang diperoleh dan liabilitas yang                                      and liabilities assumed. If the fair value of the net
          diambil-alih. Dalam kasus pembelian dengan diskon,                                      assets acquired is in excess of the aggregate
          jika nilai wajar atas aset neto yang diakuisisi melebihi                                consideration transferred in the case of a bargain
          nilai gabungan imbalan yang dialihkan, maka selisih                                     purchase, the difference is recognized directly in
          tersebut diakui langsung dalam laba rugi.                                               profit or loss.

          Setelah pengakuan awal, goodwill diukur pada biaya                                      After initial recognition, goodwill is measured at cost
          perolehan dikurangi akumulasi rugi penurunan nilai.                                     less any accumulated impairment losses. For the
          Untuk tujuan pengujian penurunan nilai, goodwill                                        purpose of impairment testing, goodwill acquired in a
          yang diperoleh dari suatu kombinasi bisnis, sejak                                       business combination, from the acquisition date, is
          tanggal akuisisi, dialokasikan ke setiap unit penghasil                                 allocated to each of the Group’s cash-generating
          kas dari Grup yang diharapkan bermanfaat untuk                                          units that are expected to benefit from the
          kombinasi tersebut, terlepas dari apakah aset atau                                      combination, irrespective of whether other assets or
          liabilitas lain dari pihak yang diakuisisi ditetapkan ke                                liabilities of the acquiree are assigned to those units.
          unit-unit tersebut.




                                                                             22

                                                                                                                                                             493
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan              Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan               dan Lingkungan                  Additional Information      Financial Report
                                      Corporate Governance             Social and Environmental
                                      Implementation Report                 Responsibility
Page 496
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                Jika goodwill yang telah dialokasikan pada suatu unit                      If goodwill has been allocated to a cash-generating
                penghasil kas dan bagian operasi atas unit tersebut                        unit and part of the operation within that unit is
                dilepas, maka goodwill yang terkait dengan operasi                         disposed of, the goodwill associated with the
                yang dilepas tersebut dimasukkan ke dalam jumlah                           disposed of operation is included in the carrying
                tercatat operasi ketika menentukan keuntungan atau                         amount of the operation when determining the gain or
                kerugian dari pelepasan. Goodwill yang dilepas                             loss on disposal. Goodwill disposed of in these
                dalam keadaan tersebut diukur berdasarkan nilai                            circumstances is measured based on the relative
                relatif operasi yang dilepas dan porsi unit penghasil                      values of the disposed of operation and the portion of
                kas yang ditahan.                                                          the cash-generating unit retained.

            d. Instrumen Keuangan                                                    d. Financial Instruments

                1. Aset Keuangan                                                          1. Financial Assets

                   Pengakuan Awal                                                               Initial Recognition

                   Aset keuangan pada awalnya diakui sebesar nilai                              Financial assets are recognized initially at fair
                   wajarnya ditambah biaya transaksi. Grup                                      value plus transaction costs. The Group classifies
                   mengklasifikasikan aset keuangan menjadi:                                    its financial assets in the following categories:
                   (i) aset keuangan yang diukur dengan biaya                                   (i) financial assets measured at amortized cost;
                   perolehan diamortisasi; (ii) aset keuangan yang                              (ii) financial assets at fair value through other
                   diukur pada nilai wajar melalui penghasilan                                  comprehensive income (FVOCI); and (iii) financial
                   komprehensif lain (FVOCI); dan (iii) aset                                    assets at fair value through profit or loss (FVTPL).
                   keuangan yang ditetapkan untuk diukur pada nilai                             Classification and measurement of financial
                   wajar melalui laba rugi (FVTPL). Klasifikasi dan                             assets are based on business model and
                   pengukuran aset keuangan harus didasarkan                                    contractual cash flows.
                   pada bisnis model dan arus kas kontraktual.

                   Grup menentukan klasifikasi aset keuangan                                    The Group determines the classification of its
                   tersebut pada pengakuan awal dan tidak                                       financial assets at initial recognition and does not
                   melakukan perubahan atas klasifikasi yang telah                              change the classification already made.
                   dibuat.

                   Pengukuran Selanjutnya                                                       Subsequent Measurement

                   • Aset keuangan yang diukur dengan biaya                                     •    Financial assets measured at amortized cost
                     diamortisasi

                      Aset keuangan diklasifikasikan sebagai aset                                    Financial assets are classified as financial
                      keuangan yang diukur dengan biaya perolehan                                    assets measured at amortized cost where the
                      diamortisasi dimana aset keuangan dikelola                                     financial assets are held within the business
                      dalam model bisnis yang bertujuan untuk                                        model whose objective is to hold financial
                      memiliki aset keuangan dalam rangka                                            assets in order to collect contractual cash
                      mendapatkan arus kas kontraktual. Aset                                         flows. Financial assets measured at amortized
                      keuangan yang diukur dengan biaya perolehan                                    cost are recognized initially at fair value plus
                      diamortisasi pada awalnya diakui sebesar nilai                                 transaction costs and subsequently measured
                      wajarnya    ditambah    dengan    biaya-biaya                                  at amortized cost using the effective interest
                      transaksi dan selanjutnya diukur pada biaya                                    rate method.
                      perolehan diamortisasi dengan menggunakan
                      metode suku bunga efektif.

                   • Aset keuangan yang diukur dengan FVOCI                                     •    Financial assets measured at FVOCI

                      Aset keuangan berupa instrumen utang                                           Financial assets in debt instruments are
                      diklasifikasikan sebagai aset keuangan FVOCI                                   classified as at FVOCI if they are held in a
                      jika aset keuangannya dimiliki dalam model                                     business model whose objective is achieved
                      bisnis yang tujuannya dicapai dengan                                           by both collecting contractual cash flows and
                      mengumpulkan arus kas kontraktual dan                                          selling financial assets.
                      menjual aset keuangan.




                                                                         23

494
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 497
                                                                                                                  FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                  3.     MATERIAL ACCOUNTING POLICIES (Continued)

                   Untuk aset keuangan berupa instrumen ekuitas                                 For financial assets in equity instruments
                   dimana Grup memilih opsi FVOCI, maka                                         where the Group opts for the FVOCI option,
                   keuntungan dan kerugian dari aset keuangan                                   gains and losses are never reclassified to profit
                   ini tidak pernah direklasifikasi ke laba rugi.                               or loss.

               • Aset keuangan yang diukur dengan FVTPL                                     •   Financial assets measured at FVTPL

                   Aset keuangan diklasifikasikan sebagai FVTPL                                 Financial assets are classified as at FVTPL if
                   jika aset keuangan tersebut tidak memenuhi                                   those financial assets do not meet the criteria
                   kriteria sebagai aset keuangan yang diukur                                   for financial assets measured at amortized cost
                   dengan biaya perolehan       diamortisasi dan                                and FVOCI.
                   FVOCI.

               Penurunan Nilai Aset Keuangan                                                Impairment of Financial Assets

               Pada setiap periode pelaporan, Grup menilai                                  At each reporting date, the Group assesses
               apakah risiko kredit dari instrumen keuangan telah                           whether the credit risk on a financial instrument
               meningkat secara signifikan sejak pengakuan                                  has increased significantly since initial recognition.
               awal. Ketika melakukan penilaian, Grup                                       When making the assessment, the Group uses
               menggunakan perubahan atas risiko gagal bayar                                the change in the risk of a default occurring over
               yang terjadi sepanjang perkiraan umur instrumen                              the expected life of the financial instrument
               keuangan daripada perubahan atas jumlah                                      instead of the change in the amount of expected
               kerugian kredit ekspektasian.                                                credit losses.

               Dalam melakukan penilaian tersebut, Grup                                     To make that assessment, the Group compares
               membandingkan antara risiko gagal bayar yang                                 the risk of a default occurring on the financial
               terjadi atas instrumen keuangan pada saat                                    instrument as at the reporting date with the risk of
               periode pelaporan dengan risiko gagal bayar yang                             a default occurring on the financial instrument as
               terjadi atas instrumen keuangan pada saat                                    at the date of initial recognition, considering
               pengakuan awal, yang mempertimbangkan                                        reasonable and supportable information that is
               kewajaran serta ketersediaan informasi, yang                                 available without undue cost or effort at the
               tersedia tanpa biaya atau usaha yang tidak                                   reporting date about past events, current
               semestinya pada saat tanggal pelaporan terkait                               conditions and forecasts of future economic
               dengan kejadian masa lalu, kondisi terkini dan                               conditions, which is indicative of significant
               perkiraan atas kondisi ekonomi di masa depan,                                increases in credit risk since initial recognition.
               yang mengindikasikan kenaikan signifikan risiko
               kredit sejak pengakuan awal.

               Grup menerapkan metode yang disederhanakan                                   The Group applies a simplified approach to
               untuk mengukur kerugian kredit ekspektasian.                                 measure expected credit loss.

               Penghentian Pengakuan Aset Keuangan                                          Derecognition of Financial Assets

               Grup menghentikan pengakuan aset keuangan                                    The Group derecognizes financial assets if, and
               jika, dan hanya jika: hak kontraktual atas arus kas                          only if: the contractual rights to the cash flows
               yang berasal dari aset keuangan tersebut                                     from the financial asset expire; or the contractual
               berakhir; atau mengalihkan hak kontraktual untuk                             rights to receive the cash flows of the financial
               menerima arus kas yang berasal dari aset                                     asset are transferred; or the contractual rights to
               keuangan; atau tetap memiliki hak kontraktual                                receive the cash flows of the financial asset are
               untuk menerima arus kas yang berasal dari aset                               retained but a contractual obligation is assumed to
               keuangan namun juga menanggung kewajiban                                     pay those cash flows to one or more recipients in
               kontraktual untuk membayar arus kas yang                                     an arrangement that meets certain conditions.
               diterima tersebut kepada satu atau lebih pihak                               When the Group transfers a financial asset, it
               penerima melalui suatu kesepakatan yang                                      evaluates the extent to which it retains the risks
               memenuhi persyaratan tertentu. Ketika Grup                                   and rewards of ownership of the financial asset.
               mengalihkan aset keuangan, maka Grup
               mengevaluasi sejauh mana Grup tetap memiliki
               risiko dan manfaat atas kepemilikan aset
               keuangan tersebut.




                                                                       24

                                                                                                                                                     495
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial            Informasi Tambahan        Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan               Additional Information      Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 498
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                            FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                  FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                        DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                        (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                 unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                             3.     MATERIAL ACCOUNTING POLICIES (Continued)

                2. Liabilitas Keuangan dan Instrumen Ekuitas                               2. Financial Liabilities and Equity Instruments

                   Pengakuan Awal                                                                Initial Recognition

                   Grup     mengklasifikasikan    seluruh    liabilitas                          The Group determines the classification of its
                   keuangannya pada saat pengakuan awal. Grup                                    financial liabilities at initial recognition. The Group
                   memiliki liabilitas keuangan yang diklasifikasikan                            has financial liabilities classified into the financial
                   dalam liabilitas keuangan yang diukur dengan                                  liabilities measured at amortized cost. All financial
                   biaya perolehan diamortisasi. Seluruh liabilitas                              liabilities are recognized initially at fair value and,
                   keuangan diakui pada awalnya sebesar nilai wajar                              in the case of loans and borrowings, inclusive of
                   dan, dalam hal pinjaman dan utang, termasuk                                   directly attributable transaction costs.
                   biaya transaksi yang dapat diatribusikan secara
                   langsung.

                   Pengukuran Selanjutnya                                                        Subsequent Measurement

                   Setelah pengakuan awal, liabilitas keuangan                                   After initial recognition, financial liabilities in this
                   dalam kategori ini selanjutnya diukur pada biaya                              category are subsequently measured at amortized
                   perolehan diamortisasi dengan menggunakan                                     cost using the effective interest method. The
                   metode suku bunga efektif. Amortisasi suku                                    amortization of the effective interest rate is
                   bunga efektif termasuk di dalam biaya keuangan                                included in finance costs in the profit or loss.
                   dalam laporan laba rugi.

                   Penghentian Pengakuan Liabilitas Keuangan                                     Derecognition of Financial Liabilities

                   Grup     menghentikan      pengakuan     liabilitas                           The Group derecognizes financial liabilities if, and
                   keuangan jika, dan hanya jika, kewajiban Grup                                 only if, the Group’s obligations are discharged,
                   dilepaskan, dibatalkan atau kedaluwarsa.                                      cancelled or expired.

                3. Instrumen Derivatif                                                     3. Derivative Instruments

                   Instrumen derivatif dicatat pada pengakuan awal                               Derivative instruments are initially recognized at
                   sebesar nilai wajar pada tanggal perjanjian                                   fair value as at the date a derivative contract is
                   derivatif ditandatangani dan diukur kembali setiap                            entered into and are subsequently remeasured to
                   akhir periode laporan. Derivatif dicatat sebagai                              their fair value at each end of reporting period.
                   aset keuangan saat nilai wajar positif dan liabilitas                         Derivatives are carried as financial assets when
                   keuangan saat nilai wajar negatif.                                            the fair value is positive and as financial liabilities
                                                                                                 when the fair value is negative.

                   Derivatif melekat disajikan dengan kontrak                                    Embedded derivative is presented with the host
                   utamanya pada laporan posisi keuangan                                         contract on the consolidated statements of
                   konsolidasian yang mencerminkan penyajian yang                                financial position which represents an appropriate
                   memadai atas seluruh arus kas pada masa                                       presentation of overall future cash flows for the
                   datang    dari    instrumen      tersebut   secara                            instrument taken as a whole. Derivatives
                   keseluruhan. Derivatif yang melekat pada                                      embedded in other financial instruments or other
                   instrumen    keuangan       atau    kontrak   awal                            host contracts are treated as separate derivatives
                   diperlakukan sebagai derivatif yang berbeda saat                              when their risks and characteristics are not closely
                   risiko   dan     karakteristiknya    tidak   saling                           related to those of the host contracts and the host
                   berhubungan dengan kontrak utamanya dan                                       contracts are not measured at fair value with
                   kontrak utama tersebut tidak diukur dengan nilai                              changes in fair value recognized in profit or loss.
                   wajar serta perubahan pada nilai wajar diakui
                   dalam laba rugi.

                   Derivatif disajikan sebagai aset tidak lancar atau                            A derivative is presented as a non-current asset or
                   liabilitas jangka panjang jika sisa periode jatuh                             a non-current liability if the remaining maturity of
                   tempo dari instrumen tersebut lebih dari dua belas                            the instrument is more than twelve (12) months
                   (12) bulan dan tidak diharapkan untuk direalisasi                             and it is not expected to be realized or settled
                   atau diselesaikan dalam jangka waktu dua belas                                within twelve (12) months.
                   (12) bulan.




                                                                           25

496
                      Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights         Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 499
                                                                                                                     FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                  3.     MATERIAL ACCOUNTING POLICIES (Continued)

               Keuntungan atau kerugian yang timbul dari                                       Gains or losses arising from changes in the fair
               perubahan nilai wajar instrumen derivatif diakui                                value of the derivative instrument are recognized
               sebagai laba tahun berjalan, kecuali seluruh                                    currently in earnings, unless meeting all the
               persyaratan khusus (yaitu, dokumen formal,                                      specific requirements (i.e., formal documentation,
               penetapan dan pengukuran keefektifan transaksi)                                 designation and assessment of the effectiveness
               untuk diakui sebagai “Penghasilan Komprehensif                                  of the transaction) to allow deferral as “Other
               Lainnya” sesuai dengan tipe akuntansi lindung                                   Comprehensive Income” under certain types of
               nilai tertentu terpenuhi.                                                       hedge accounting.

               Seluruh instrumen derivatif Grup tidak memenuhi                                 None of the derivative instruments of the Group
               kriteria khusus untuk akuntansi lindung nilai, dan                              meets the specific criteria for hedge accounting,
               oleh karenanya, tidak ditentukan sebagai                                        and therefore, are not designated as hedges for
               transaksi lindung nilai untuk tujuan akuntansi.                                 accounting purposes.

          4. Saling Hapus Instrumen Keuangan                                                4. Offsetting of Financial Instruments

               Aset keuangan dan liabilitas keuangan saling                                    Financial assets and financial liabilities are offset
               hapus dan jumlah netonya dilaporkan dalam                                       and the net amount reported in the consolidated
               laporan posisi keuangan konsolidasian jika, dan                                 statement of financial position if, and only if, there
               hanya jika, saat ini memiliki hak yang berkekuatan                              is a currently enforceable legal right to offset the
               hukum untuk melakukan saling hapus atas                                         recognized amounts and there is an intention to
               jumlah yang telah diakui dan terdapat niat                                      settle on a net basis, or to realize the assets and
               untuk menyelesaikannya secara neto, atau                                        settle the liabilities simultaneously.
               untuk merealisasikan aset dan menyelesaikan
               liabilitasnya secara simultan.

          5. Nilai Wajar dari Instrumen Keuangan                                            5. Fair Value of Financial Instruments

               Nilai wajar adalah harga yang akan diterima untuk                               Fair value is the price that would be received to
               menjual suatu aset atau harga yang akan dibayar                                 sell an asset or paid to transfer a liability in an
               untuk mengalihkan suatu liabilitas dalam transaksi                              orderly transaction between market participants
               teratur antara pelaku pasar di pasar utama (atau                                in the principal (or most advantageous market) at
               pasar yang paling menguntungkan) pada tanggal                                   the measurement date under current market
               pengukuran dalam kondisi pasar saat ini (yaitu                                  conditions (i.e., an exit price) regardless of
               harga keluar) terlepas apakah harga tersebut                                    whether that price is directly observable or
               dapat diobservasi secara langsung atau diestimasi                               estimated using another valuation technique at the
               dengan menggunakan teknik penilaian lain pada                                   measurement date.
               tanggal pengukuran.

               Pengukuran nilai wajar mengasumsikan bahwa                                       A fair value measurement assumes that the
               transaksi untuk menjual aset atau mengalihkan                                    transaction to sell the asset or transfer the liability
               liabilitas terjadi:                                                              takes place either:
               (a) di pasar utama (principal market) untuk aset                                 (a) in the principal market for the asset or liability;
                   atau liabilitas tersebut; atau                                                   or
               (b) jika tidak terdapat pasar utama, di pasar yang                               (b) in the absence of a principal market, in the
                   paling menguntungkan (most advantageous                                          most advantageous market for the asset or
                   market) untuk aset atau liabilitas tersebut.                                     liability.

               Grup mengukur nilai wajar suatu aset atau                                       The Group measures the fair value of an asset or
               liabilitas menggunakan asumsi yang akan                                         a liability using the assumptions that market
               digunakan pelaku pasar ketika menentukan harga                                  participants would use when pricing the asset or
               aset atau liabilitas tersebut, dengan asumsi bahwa                              liability, assuming that market participants act in
               pelaku pasar bertindak dalam kepentingan                                        their economic best interest.
               ekonomis terbaiknya.

               Pengukuran nilai wajar aset nonkeuangan                                         A fair value measurement of a non-financial asset
               memperhitungkan kemampuan pelaku pasar                                          takes into account a market participant’s ability to
               untuk menghasilkan manfaat ekonomis dengan                                      generate economic benefits by using the asset at
               menggunakan aset dalam penggunaan tertinggi                                     its highest and best use or by selling it to another
               dan terbaiknya (highest and best use) atau                                      market participant that would use the asset at its
               dengan menjualnya kepada pelaku pasar lain                                      highest and best use.
               yang akan menggunakan aset tersebut dalam
               penggunaan tertinggi dan terbaiknya.

                                                                       26

                                                                                                                                                          497
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan          Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                  Additional Information        Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 500
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                   Grup menggunakan teknik penilaian yang sesuai                                The Group uses valuation techniques that are
                   dalam keadaan dan dimana data yang memadai                                   appropriate in the circumstances and for which
                   tersedia   untuk    mengukur      nilai   wajar,                             sufficient data are available to measure fair value,
                   memaksimalkan penggunaan input yang dapat                                    maximizing the use of relevant observable inputs
                   diobservasi yang relevan dan meminimalkan                                    and minimizing the use of unobservable inputs.
                   penggunaan input yang tidak dapat diobservasi.

                   Hierarki nilai wajar dikategorikan dalam tiga (3)                            Fair value hierarchy is categorized into three (3)
                   level input untuk teknik penilaian yang digunakan                            levels of inputs to valuation techniques used to
                   dalam pengukuran nilai wajar, sebagai berikut:                               measure fair value, as follows:
                   (a) Input Level 1 - harga kuotasian (tanpa                                   (a) Level 1 inputs - quoted prices (unadjusted) in
                        penyesuaian) di pasar aktif untuk aset atau                                  active markets for identical assets or liabilities
                        liabilitas yang identik yang dapat diakses                                   that the entity can access at the
                        entitas pada tanggal pengukuran.                                             measurement date.
                   (b) Input Level 2 - input selain harga kuotasian                             (b) Level 2 inputs - inputs other than quoted
                        yang termasuk dalam Level 1 yang dapat                                       prices included within Level 1 that are
                        diobservasi untuk aset atau liabilitas, baik                                 observable for the asset or liability, either
                        secara langsung atau tidak langsung.                                         directly or indirectly.
                   (c) Input Level 3 - input yang tidak dapat                                   (c) Level 3 inputs - unobservable inputs for the
                        diobservasi untuk aset atau liabilitas.                                      asset or liability.

                   Untuk aset dan liabilitas yang diakui pada laporan                           For assets and liabilities that are recognized in the
                   keuangan konsolidasian secara berulang, Grup                                 consolidated financial statements on a recurring
                   menentukan apakah terjadi transfer antara Level                              basis, the Group determines whether transfers
                   di dalam hierarki dengan cara mengevaluasi                                   have occurred between Levels in the hierarchy by
                   kategori (berdasarkan input level terendah yang                              re-assessing categorization (based on the lowest
                   signifikan dalam pengukuran nilai wajar) setiap                              level input that is significant to the fair value
                   akhir periode pelaporan.                                                     measurement as a whole) at the end of each
                                                                                                reporting period.

                   Grup menentukan kelas aset dan liabilitas yang                               The Group determines appropriate classes of
                   sesuai dengan sifat, karakteristik, risiko aset dan                          assets and liabilities on the basis of the nature,
                   liabilitas, serta level hierarki nilai wajar dimana                          characteristics and risks of the asset or liability,
                   pengukuran nilai wajar tersebut dikategorikan.                               and the level of the fair value hierarchy within
                                                                                                which the fair value measurement is categorized.

            e. Kas dan Setara Kas                                                    e. Cash and Cash Equivalents

                Kas dan setara kas terdiri dari saldo kas dan bank,                        Cash and cash equivalents consist of cash on hand
                serta deposito berjangka yang jatuh tempo dalam                            and in banks, and time deposits with original
                waktu tiga (3) bulan atau kurang sejak tanggal                             maturities within three (3) months or less and not
                penempatan dan tidak digunakan sebagai jaminan                             pledged as collateral or restricted in use.
                atau dibatasi penggunaannya.

                Kas di bank dan deposito berjangka yang dibatasi                           Cash in banks and time deposits, which are restricted
                penggunaannya disajikan sebagai “Kas di Bank yang                          in use, are presented as “Restricted Cash in Banks.”
                Dibatasi Penggunaannya”. Kas di bank yang dibatasi                         Restricted cash in banks to be used to pay currently
                penggunaannya yang akan digunakan untuk                                    maturing obligations due within one (1) year is
                membayar kewajiban jatuh tempo dalam satu (1)                              presented under current assets. Other bank accounts
                tahun disajikan sebagai bagian dari aset lancar.                           and time deposits that are restricted in use are
                Rekening bank dan deposito berjangka lainnya yang                          presented under non-current assets.
                dibatasi penggunaannya disajikan sebagai aset tidak
                lancar.

            f. Transaksi Pihak-Pihak Berelasi                                        f. Transactions with Related Parties

               Grup mengungkapkan transaksi dengan pihak-pihak                             The Group discloses transactions with related parties.
               berelasi. Transaksi ini dilakukan berdasarkan                               The transactions are made based on terms agreed by
               persyaratan yang disetujui oleh kedua belah pihak,                          the parties, whereas such terms may not be the same
               dimana persyaratan tersebut mungkin tidak sama                              as those for transactions with unrelated parties.
               dengan transaksi lain yang dilakukan dengan pihak-
               pihak yang tidak berelasi.




                                                                         27

498
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 501
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                 3.     MATERIAL ACCOUNTING POLICIES (Continued)

          Semua transaksi yang signifikan dengan pihak-pihak                               All significant transactions with related parties,
          berelasi, baik yang dilakukan dengan syarat dan                                  whether or not conducted under the same terms and
          kondisi yang sama dengan pihak ketiga ataupun                                    conditions as those with third parties, are disclosed in
          tidak, diungkapkan dalam catatan atas laporan                                    the notes to the consolidated financial statements.
          keuangan konsolidasian.

     g. Persediaan                                                                  g. Inventories

          Persediaan dinyatakan sebesar nilai yang lebih                                   Inventories are valued at the lower of cost or net
          rendah antara biaya perolehan atau nilai realisasi                               realizable value. Cost is determined using the
          neto (the lower of cost or net realizable value). Biaya                          weighted average method. Net realizable value is the
          perolehan ditentukan dengan metode rata-rata                                     estimated selling price in the ordinary course of
          tertimbang. Nilai realisasi neto adalah estimasi harga                           business less applicable estimated costs of
          jual dalam kegiatan usaha biasa dikurangi estimasi                               completion and estimated costs necessary to make
          biaya penyelesaian dan estimasi biaya yang                                       the sale.
          diperlukan untuk membuat penjualan.

          Harga perolehan barang jadi dan barang dalam                                     The cost of finished goods and work in process
          penyelesaian terdiri dari biaya bahan baku, tenaga                               comprises raw materials, direct labor, other direct
          kerja langsung, biaya langsung lainnya dan biaya                                 costs and related production overheads (based on
          overhead produksi (berdasarkan kapasitas normal                                  normal operating capacity).
          operasi).

          Penyisihan persediaan usang ditentukan berdasarkan                               Allowance for inventory obsolescence is provided
          hasil penelaahan atas keadaan persediaan pada                                    based on a review of the condition of inventories at
          akhir periode pelaporan.                                                         the end of the reporting period.

     h. Beban Dibayar Dimuka                                                        h. Prepaid Expenses

          Beban dibayar dimuka diamortisasi sesuai masa                                    Prepaid expenses are amortized over the periods
          manfaatnya dengan menggunakan metode garis                                       benefited using the straight-line method.
          lurus.

     i. Investasi pada Entitas Asosiasi dan Pengaturan                              i. Investments in Associates and Joint
        Bersama                                                                        Arrangements

          Entitas asosiasi adalah entitas yang mana Grup                                   An associate is an entity, over which the Group has
          memiliki pengaruh signifikan dan bukan merupakan                                 significant influence but is neither a subsidiary nor an
          entitas anak maupun bagian partisipasi dalam                                     interest in a joint venture. Direct or indirect ownership
          ventura bersama. Pemilikan secara langsung                                       of 20% or more of the voting power of an investee is
          maupun tidak langsung 20% atau lebih hak suara                                   presumed to be an ownership of significant influence,
          investee dianggap pemilikan pengaruh signifikan,                                 unless it can be clearly demonstrated that this is not
          kecuali dapat dibuktikan dengan jelas hal yang                                   the case.
          sebaliknya.

          Operasi bersama adalah pengaturan bersama yang                                   A joint operation is a joint arrangement whereby the
          mengatur bahwa para pihak yang memiliki                                          parties that have joint control of the arrangement
          pengendalian bersama atas pengaturan memiliki hak                                have rights to the assets, and obligations for the
          atas aset, dan kewajiban terhadap liabilitas, terkait                            liabilities, relating to the arrangement. Those parties
          dengan pengaturan tersebut. Para pihak tersebut                                  are called joint operators.
          disebut operator bersama.

          Ventura bersama adalah pengaturan bersama yang                                   A joint venture is a joint arrangement whereby the
          mengatur bahwa para pihak yang memiliki                                          parties that have joint control of the arrangement
          pengendalian bersama atas pengaturan memiliki hak                                have rights to the net assets of the arrangement.
          atas aset neto pengaturan tersebut. Para pihak                                   Those parties are called joint venturers.
          tersebut disebut venturer bersama.




                                                                      28

                                                                                                                                                       499
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 502
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                Entitas dengan investasinya pada entitas asosiasi                          An entity with investment in an associate or a joint
                atau ventura bersama mencatat investasinya dengan                          venture accounts for its investment using the equity
                menggunakan metode ekuitas. Dalam metode                                   method. Under the equity method, investment in an
                ekuitas, investasi pada entitas asosiasi atau ventura                      associate or joint venture is initially recognized at cost
                bersama pada awalnya diakui sebesar biaya                                  and the carrying amount is increased or decreased to
                perolehan dan jumlah tercatat tersebut ditambah atau                       recognize the investor's share of profit or loss of the
                dikurang untuk mengakui bagian investor atas laba                          investee after the date of acquisition.
                rugi investee setelah tanggal perolehan.

                Selanjutnya, bagian Grup atas laba rugi entitas                            Subsequently, the Group’s share of the profit or loss
                asosiasi atau ventura bersama, setelah penyesuaian                         of the associate or joint venture, after any
                yang diperlukan terhadap dampak penyeragaman                               adjustments necessary to give effect to uniform
                kebijakan akuntansi dan eliminasi laba atau rugi yang                      accounting policies and elimination of profits or losses
                dihasilkan dari transaksi antara Grup dan entitas                          resulting from transactions between the Group and
                asosiasi atau ventura bersama, akan menambah atau                          the associate or joint venture, increases or decreases
                mengurangi jumlah tercatat investasi tersebut dan                          its carrying amount and is recognized in the Group’s
                diakui sebagai laba rugi Grup. Penerimaan distribusi                       profit or loss. Distributions received from the
                dari entitas asosiasi atau ventura bersama                                 associate or joint venture reduce the carrying amount
                mengurangi jumlah tercatat investasi.                                      of the investment.

                Penyesuaian terhadap jumlah tercatat tersebut juga                         Adjustments to the carrying amount may also be
                diperlukan jika terdapat perubahan dalam proporsi                          necessary for changes in the Group’s proportionate
                bagian Grup atas entitas asosiasi atau ventura                             interest in the associate or joint venture arising from
                bersama yang timbul dari penghasilan komprehensif                          changes in the associate’s or joint venture’s other
                lain dari entitas asosiasi atau ventura bersama.                           comprehensive income. The Group’s share of those
                Bagian Grup atas perubahan tersebut diakui dalam                           changes is recognized in other comprehensive
                penghasilan komprehensif lain dari Grup.                                   income of the Group.

                Goodwill yang terkait dengan akuisisi entitas asosiasi                     Goodwill on acquisition of associate or joint venture is
                atau ventura bersama termasuk dalam jumlah                                 included in the carrying amount of the investment.
                tercatat investasi. Goodwill tidak diamortisasi dan                        Goodwill is no longer amortized but annually
                dilakukan uji penurunan nilai setiap tahun.                                assessed for impairment.

                Apabila nilai tercatat investasi telah mencapai nilai                      Once an investment’s carrying value has been
                nol, kerugian selanjutnya akan diakui hanya jika Grup                      reduced to zero, further losses are taken up only if
                mempunyai komitmen untuk menyediakan bantuan                               the Group has committed to provide financial support
                pendanaan atau menjamin kewajiban entitas asosiasi                         or has guaranteed the obligations of the associate or
                atau ventura bersama yang bersangkutan.                                    joint venture.

                Jika investasi pada entitas asosiasi menjadi investasi                     If an investment in an associate becomes an
                pada ventura bersama atau sebaliknya, maka entitas                         investment in a joint venture or vice versa, the entity
                melanjutkan penerapan metode ekuitas dan tidak                             continues to apply the equity method and does not
                mengukur kembali kepentingan yang tersisa.                                 remeasure the retained interest.

                Perubahan Bagian Kepemilikan                                               Changes in the Ownership Interests

                Jika bagian kepemilikan Grup pada entitas asosiasi                         If the Group’s ownership interest in an associate is
                berkurang, namun investasi tersebut tetap sebagai                          reduced, but the investment continues to be an
                investasi pada entitas asosiasi, maka Grup                                 associate, the Group reclassifies to profit or loss only
                mereklasifikasi ke dalam laba rugi hanya suatu                             a proportionate amount of the gain or loss previously
                jumlah proporsional dari keuntungan atau kerugian                          recognized in other comprehensive income.
                yang sebelumnya diakui dalam penghasilan
                komprehensif lain.




                                                                         29

500
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 503
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                3.     MATERIAL ACCOUNTING POLICIES (Continued)

     j. Investasi Jangka Panjang Lain-lain                                         j. Other Long-Term Investments

          Investasi dalam bentuk saham dengan kepemilikan                                 Investments in shares of stock with ownership interest
          kurang dari 20% yang tidak memiliki kuotasi harga di                            of less than 20% that do not have a quoted market
          pasar aktif dan nilai wajarnya tidak dapat diukur                               price in an active market and whose fair value cannot
          secara andal, diukur pada biaya perolehan. Jumlah                               be reliably measured, are stated at cost. The carrying
          tercatat investasi diturunkan nilainya untuk mengakui                           amount of the investment is written down to recognize
          penurunan nilai yang bersifat permanen. Setiap                                  a permanent decline in value of the individual
          penurunan nilai investasi dibebankan langsung pada                              investment. Any write-down of investment is charged
          laba rugi.                                                                      directly to profit or loss.

     k. Aset Tetap                                                                 k. Fixed Assets

          Grup telah memilih untuk menggunakan model biaya                                The Group has chosen the cost model as the
          sebagai kebijakan akuntansi pengukuran aset                                     accounting policy for its fixed assets measurement,
          tetapnya, kecuali hak atas tanah.                                               except land rights.

          Penyusutan dihitung dengan menggunakan metode                                   Depreciation is calculated on a straight-line basis
          garis lurus selama masa manfaat aset. Taksiran                                  over the useful lives of the assets. Estimated useful
          masa manfaat aset tetap adalah sebagai berikut:                                 lives of the assets are as follows:

                                                                 Tahun / Years

          Prasarana tanah                                              5 - 30                                                  Land improvements
          Bangunan dan prasarana                                       4 - 20                                          Buildings and improvements
          Mesin dan peralatan                                          5 - 20                                            Machinery and equipment
          Peralatan telekomunikasi                                     10 - 15                                       Telecommunication equipment
          Alat-alat pengangkutan                                       3 - 20                                             Transportation equipment
          Perabotan dan peralatan kantor                               3 - 10                                Office equipment,furniture and fixtures

          Masa manfaat aset tetap dan metode penyusutan                                   The fixed assets’ useful lives and methods of
          ditelaah dan disesuaikan, jika sesuai keadaan, pada                             depreciation are reviewed and adjusted, if
          setiap akhir periode pelaporan.                                                 appropriated, at each end of reporting period.

          Tanah dinyatakan sebesar biaya perolehan dan tidak                              Land is stated at cost and is not depreciated.
          disusutkan.

          Grup menganalisa fakta dan keadaan untuk masing-                                The Group analyze the facts and circumstances for
          masing jenis hak atas tanah dalam menentukan                                    each type of land right in determining the accounting
          akuntansi untuk masing-masing hak atas tanah                                    for each of these land rights so that it can accurately
          tersebut sehingga dapat merepresentasikan dengan                                represent an underlying economic event or
          tepat suatu kejadian atau transaksi ekonomi yang                                transaction. If the land rights do not transfer control of
          mendasarinya. Jika hak atas tanah tersebut tidak                                the underlying assets to the Group, but gives the
          mengalihkan pengendalian atas aset pendasar                                     rights to use the underlying assets, the Group applies
          kepada Grup, melainkan mengalihkan hak untuk                                    the accounting treatment of these transaction as
          menggunakan aset pendasar, Grup menerapkan                                      leases under PSAK 116, “Leases”. If land rights
          perlakuan akuntansi atas transaksi tersebut sebagai                             substantially similar to land purchase, the Group
          sewa berdasarkan PSAK 116, “Sewa”. Jika hak atas                                applies PSAK 216, “Fixed Assets”.
          tanah secara substansi menyerupai pembelian tanah,
          maka Grup menerapkan PSAK 216, “Aset Tetap”.

          Aset dalam pengerjaan dinyatakan sebesar biaya                                  Assets under construction are stated at cost and
          perolehan dan disajikan sebagai bagian dari “Aset                               presented as part of “Fixed Asset” in the consolidated
          Tetap” dalam laporan posisi keuangan konsolidasian.                             statements of financial position. The accumulated
          Akumulasi biaya perolehan akan dipindahkan ke                                   cost will be reclassified to the appropriate fixed asset
          masing-masing akun aset tetap yang bersangkutan                                 accounts and capitalization of these borrowing costs
          dan kapitalisasi atas biaya pinjaman dihentikan pada                            ceases when construction is completed and assets
          saat aset tersebut selesai dikerjakan dan siap                                  are ready for their intended use.
          digunakan.




                                                                     30

                                                                                                                                                       501
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan           Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information         Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 504
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                Beban perbaikan dan pemeliharaan dibebankan                                The cost of repairs and maintenance is charged to
                pada laba rugi pada saat terjadinya biaya                                  profit or loss as incurred replacement or major
                penggantian     atau     inspeksi  yang     signifikan                     inspection costs are capitalized when incurred if it is
                dikapitalisasi pada saat terjadinya dan jika besar                         probable that future economic benefits associated
                kemungkinan manfaat ekonomis di masa depan                                 with the item will flow to the Group and the cost of the
                berkenaan dengan aset tersebut akan mengalir ke                            item can be reliably measured. An item of fixed
                Grup dan biaya perolehan aset dapat diukur secara                          assets is derecognized upon disposal or when no
                andal. Aset tetap dihentikan pengakuannya pada saat                        future economic benefits are expected from its use or
                dilepaskan atau ketika tidak ada manfaat ekonomis                          disposal. Any gain or loss arising on derecognition of
                masa depan yang diharapkan dari penggunaan atau                            the asset is included in profit or loss in the period in
                pelepasannya. Keuntungan atau kerugian yang                                which the asset is derecognized.
                timbul dari penghentian pengakuan aset dimasukkan
                dalam laba rugi pada periode aset tersebut dihentikan
                pengakuannya.

            l. Perjanjian Konsesi Jasa                                               l. Service Concession Arrangement

                Grup telah menerapkan ISAK 112, “Perjanjian                                The Group adopted ISAK 112, “Service Concession
                Konsesi Jasa” (ISAK 112) dan ISAK 229, “Perjanjian                         Arrangement” (ISAK 16) and ISAK 229, “Service
                Konsesi   Jasa:    Pengungkapan”    (ISAK    229)                          Concession Arrangement: Disclosure” (ISAK 229)
                sehubungan dengan hak konsesi.                                             related to the concession rights.

                ISAK 112 mengatur prinsip umum dalam                                       ISAK 112 determines the general principles in the
                pengakuan dan pengukuran hak dan kewajiban                                 recognition and measurement of liabilities and rights
                terkait dengan perjanjian konsesi jasa. ISAK 112                           related to service concession arrangement. ISAK 112
                mengatur bahwa infrastruktur tidak diakui sebagai                          regulates that an operator (concession right
                aset tetap operator (pihak penerima konsesi jasa)                          beneficiary) does not recognize any infrastructure
                karena perjanjian jasa kontraktual tidak memberikan                        assets because the contractual service arrangement
                hak     kepada   operator    untuk    mengendalikan                        does not convey the right to control the use of the
                penggunaan infrastruktur jasa publik. Operator                             public service infrastructure to the operator. The
                memiliki akses untuk mengoperasikan infrastruktur                          operator has access to operate the infrastructure to
                dalam menyediakan jasa publik untuk kepentingan                            provide the public service on behalf of the grantor in
                pemberi konsesi sesuai dengan persyaratan yang                             accordance with the terms specified in the contract.
                ditentukan dalam kontrak.

                ISAK 229 memberikan panduan spesifik mengenai                              ISAK 229 provides specific guidance for the required
                pengungkapan yang diperlukan atas perjanjian                               disclosures regarding the service concession
                konsesi jasa.                                                              arrangement.

                Grup membukukan perjanjian konsesi jasa sebagai                            The Group accounts for its service concession
                model aset takberwujud karena memiliki hak (lisensi)                       arrangement under the intangible asset model as it
                untuk membebankan pengguna jasa publik. Pada                               receives the right (license) to charge users of public
                saat pengakuan awal, aset konsesi dicatat pada nilai                       service. At initial recognition, concession assets are
                wajar dari imbalan yang diterima atau akan diterima.                       recorded at the fair value of the benefit received or to
                Aset konsesi ini adalah aset hak pengelolaan jalan tol                     be received. These concession assets are toll road
                yang akan diamortisasi selama sisa masa hak                                concession rights which are amortized over the
                konsesi sejak tanggal pengoperasian ruas jalan tol.                        remaining concession period from the date of
                Selama masa konstruksi, akumulasi biaya perolehan                          operation of the toll road. During the construction
                dan konstruksi jalan tol diakui sebagai aset konsesi                       period, the accumulated toll road construction cost is
                dalam penyelesaian. Amortisasi mulai dibebankan                            recognized as concession assets in progress. The
                pada saat aset konsesi tersebut siap digunakan.                            amortization of the cost starts when the concession
                                                                                           assets are ready to be operated.

                Aset konsesi dihentikan pengakuannya pada saat                             The concession assets are derecognized at the end
                berakhirnya masa konsesi. Tidak akan ada                                   of the concession period. There will be no gain or loss
                keuntungan atau kerugian saat penghentian                                  upon derecognition as the concession assets which
                pengakuan karena aset konsesi diharapkan telah                             are expected to be fully amortized by then, will be
                diamortisasi secara penuh, akan diserahkan kepada                          handed over to the Badan Pengatur Jalan Tol (BPJT)
                Badan Pengatur Jalan Tol (BPJT) tanpa syarat.                              for no consideration.




                                                                         31

502
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 505
                                                                                                                         FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                         PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                     FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                           FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                 DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                 (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                          unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                      3.     MATERIAL ACCOUNTING POLICIES (Continued)

          Aset konsesi yang diberikan kepada Grup dapat                                         Concession assets granted to the Group are
          dialihkan dengan persetujuan Pemerintah/ BPJT.                                        transferrable with approval from the Government/
          Aset konsesi ini akan diserahkan ke Pemerintah/                                       BPJT. These concession right assets will be
          BPJT pada saat akhir masa konsesi dan, pada saat                                      transferred to the Government/ BPJT at the end of
          itu, seluruh akun yang berhubungan dengan aset                                        the concession period and, at such time, all accounts
          konsesi akan dihentikan pengakuannya.                                                 related to the concession rights assets will be
                                                                                                derecognized.

          Selama periode hak pengusahaan jalan tol, aset hak                                    During the toll road concession rights period, the
          pengusahaan jalan tol dapat dikeluarkan dari laporan                                  concession rights assets may be derecognized from
          posisi keuangan Grup jika jalan tol diserahkan                                        the statement of financial position of the Group if the
          (dikuasakan) kepada pihak lain atau Pemerintah/                                       toll road is transferred to another party or the
          BPJT mengubah status jalan tol menjadi jalan nontol                                   Government/ BPJT has changed the status of the toll
          atau tidak ada manfaat ekonomi yang dapat                                             road to non-toll road or if there is no economic benefit
          diharapkan dari penggunaannya. Keuntungan atau                                        expected from usage of the toll road. Gain or loss
          kerugian yang timbul dari penghentian atau                                            from discontinuance or disposal of concession assets
          pelepasan aset konsesi diakui sebagai keuntungan                                      is recognized in the statement of profit or loss and
          atau kerugian dalam laporan laba rugi dan                                             other comprehensive income.
          penghasilan komprehensif lain.

          Selain itu, Grup mengakui dan mengukur pendapatan                                     In addition, the Group recognizes and measures
          konstruksi sesuai dengan PSAK 115, “Pendapatan                                        construction revenue in accordance with PSAK 115,
          dari Kontrak Dengan Pelanggan”. Ketika Perusahaan                                     “Revenue from Contracts with Customers”. When the
          menyediakan jasa konstruksi atau peningkatan                                          Company provides construction services or upgrades
          kemampuan, imbalan yang diterima atau akan                                            services, the consideration received or to be received
          diterima oleh Grup diakui pada nilai wajar.                                           by the Group is recognized at its fair value.

          Grup mengakui biaya jasa konstruksi dan                                               The Group recognizes construction services and
          peningkatan kemampuan aset konsesi sebagai aset                                       increased capacity of concession assets as intangible
          tak berwujud dimana Grup menerima hak (lisensi)                                       assets which the Group receives the rights (license)
          untuk membebankan pengguna jasa publik. Suatu                                         to charge users of public services. A right to charge
          hak untuk membebankan pengguna jasa publik                                            users of public services is not an unconditional right
          bukan merupakan hak tanpa syarat untuk menerima                                       to receive cash because the amounts depend on the
          kas karena jumlahnya bergantung pada sejauh mana                                      extent of public using the service. During the
          publik   menggunakan     jasa.  Selama    periode                                     construction period, the Group records intangible
          konstruksi, Grup mencatat aset tak berwujud dan                                       assets, and recognizes revenues and costs of
          mengakui pendapatan dan biaya konstruksi sesuai                                       construction in accordance with the contract.
          dengan kontraknya.

          Biaya konstruksi merupakan            nilai      dari   jumlah                        Construction cost is the value of the construction
          perolehan kontrak konstruksi.                                                         contract.

          Kontrak konstruksi meliputi seluruh biaya konstruksi                                  Construction contract comprehends all the amounts
          pembangunan jalan tol atau peningkatan kapasitas                                      of toll road construction costs or toll road
          jalan tol yang meliputi pengadaan tanah, studi                                        improvement consisting of land acquisition cost,
          kelayakan dan biaya- biaya lain yang berhubungan                                      feasibility study cost and other costs that are directly
          langsung dengan pembangunan jalan tol, termasuk                                       attributable to the toll road construction, including
          biaya pembangunan jalan akses ke jalan tol, jalan                                     construction costs for access roads, alternative roads
          alternatif dan fasilitas jalan umum yang disyaratkan,                                 and required public road facilities, interest and other
          ditambah biaya pinjaman lain yang secara langsung                                     borrowing costs, either directly or indirectly used for
          maupun tidak langsung digunakan untuk mendanai                                        financing the development of assets. These costs are
          proses pembangunan aset tersebut. Biaya pinjaman                                      capitalized until the construction is completed and the
          dikapitalisasi   sampai       dengan   saat   proses                                  concession assets are ready to be operated.
          pembangunan tersebut telah selesai dan asset
          konsesi telah siap untuk dioperasikan.

          Aset konsesi diamortisasi selama masa konsesi                                         The concession assets are amortized over the
          dengan menggunakan metode sebagai berikut:                                            concession period using the following method:
          (a) Aset hak pengusahaan jalan tol untuk jalan dan                                    (a) Toll road concession rights for toll roads and toll
              jembatan tol diamortisasi dengan menggunakan                                          bridges are amortised using unit of usage method
              metode unit pemakaian berdasarkan volume lalu                                         based on traffic volume.
              lintas.



                                                                           32

                                                                                                                                                           503
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan                Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan                 dan Lingkungan                  Additional Information      Financial Report
                                  Corporate Governance               Social and Environmental
                                  Implementation Report                   Responsibility
Page 506
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                               3.    MATERIAL ACCOUNTING POLICIES (Continued)

                (b) Aset hak pengusahaan jalan tol selain jalan dan                          (b) Toll road concession rights aside from toll roads
                    jembatan tol diamortisasi dengan menggunakan                                 and toll bridges are amortised using straight line
                    metode garis lurus, berdasarkan estimasi masa                                method, based on the estimated useful lives of
                    manfaat ekonomis aset sebagai berikut:                                       assets as follows:

                                                                       Tahun / Years

                   Jalan dan jembatan                                            45                                                Roads and bridges
                   Gerbang dan bangunan                                          20                                          Toll gates and buildings
                   Sarana pelengkap jalan tol                                    16                                     Toll facilities and equipment

            m. Penurunan Nilai Aset Nonkeuangan                                        m. Impairment of Non-Financial Assets

                Pada setiap tanggal pelaporan, Grup menilai apakah                           The Group evaluates at each reporting date whether
                terdapat indikasi aset mengalami penurunan nilai.                            there is any indication that an asset may be impaired.
                Jika terdapat indikasi tersebut, maka Grup                                   If any such indication exists, the Group estimates the
                mengestimasi jumlah terpulihkan aset tersebut.                               recoverable amount of the asset. The recoverable
                Jumlah terpulihkan suatu aset atau unit penghasil kas                        amount of an asset or a cash-generating unit is the
                adalah jumlah yang lebih tinggi antara nilai wajar                           higher of its fair value less costs of disposal and its
                dikurangi biaya pelepasan dan nilai pakainya. Jika                           value in use. Whenever the carrying amount of an
                jumlah terpulihkan suatu aset lebih kecil dari jumlah                        asset exceeds its recoverable amount, the asset is
                tercatatnya, jumlah tercatat aset harus diturunkan                           considered impaired and is written down to its
                menjadi sebesar jumlah terpulihkan. Kerugian                                 recoverable amount. The impairment loss is
                penurunan nilai diakui segera dalam laba rugi.                               recognized immediately in profit or loss.

                Pembalikan rugi penurunan nilai untuk aset                                   Reversal on impairment loss for non-financial assets
                nonkeuangan selain goodwill, diakui jika, dan hanya                          other than goodwill would be recognized if, and only
                jika, terdapat perubahan estimasi yang digunakan                             if, there has been a change in the estimates used to
                dalam menentukan jumlah terpulihkan aset sejak                               determine the asset’s recoverable amount since the
                pengujian penurunan nilai terakhir kali. Pembalikan                          last impairment test was carried out. Reversal in
                rugi penurunan nilai tersebut diakui segera dalam                            impairment losses is immediately recognized in profit
                laba rugi, kecuali aset yang disajikan pada jumlah                           or loss, except for assets that presented using the
                revaluasian sesuai dengan PSAK lain. Rugi                                    revaluation model in accordance with another PSAK.
                penurunan nilai yang diakui atas goodwill tidak dibalik                      Impairment losses relating to goodwill are not
                lagi.                                                                        reversed.

            n. Biaya Pinjaman                                                           n. Borrowing Costs

                Biaya pinjaman, baik yang secara langsung maupun                             Borrowing costs, either directly or indirectly used in
                tidak langsung digunakan untuk mendanai suatu                                financing the construction of (“a qualifying asset”), are
                proses pembangunan aset tertentu yang memenuhi                               capitalized up to the date when construction is
                syarat (“aset kualifikasian”), dikapitalisasi hingga saat                    complete. For borrowings that are specific to the
                proses pembangunannya selesai. Untuk pinjaman                                acquisition of a qualifying asset, the amount to be
                yang secara khusus digunakan untuk perolehan aset                            capitalized is determined as the actual borrowing
                kualifikasian, jumlah yang dikapitalisasi adalah                             costs incurred during the period, less any income
                sebesar biaya pinjaman yang terjadi selama periode                           earned from the temporary investment of such
                berjalan, dikurangi dengan penghasilan investasi                             borrowings.
                jangka pendek dari pinjaman tersebut.

                Untuk pinjaman yang tidak secara khusus digunakan                            For borrowings that are not specific to the acquisition
                untuk perolehan aset kualifikasian, jumlah biaya                             of a qualifying asset, the amount to be capitalized is
                pinjaman yang dikapitalisasi ditentukan dengan                               determined by applying a capitalization rate to the
                mengalikan tingkat kapitalisasi tertentu terhadap                            amount expensed on the qualifying asset.
                pengeluaran untuk aset kualifikasian tersebut.




                                                                            33

504
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 507
                                                                                                                     FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                3.     MATERIAL ACCOUNTING POLICIES (Continued)

     o. Sewa                                                                       o. Leases

          Liabilitas sewa diukur pada nilai kini pembayaran                                Lease liabilities are measured at the present value
          sewa yang belum dibayar. Setiap pembayaran sewa                                  of the lease payments that are not yet paid. Each
          dialokasikan antara porsi pelunasan liabilitas dan                               lease payment is allocated between the liability
          biaya keuangan. Liabilitas sewa disajikan sebagai                                portion and finance cost. Lease liabilities are
          liabilitas jangka panjang kecuali untuk bagian yang                              classified in long-term liabilities, except for those
          jatuh tempo dalam waktu dua belas (12) bulan atau                                with maturities of twelve (12) months or less which
          kurang yang disajikan sebagai liabilitas jangka                                  are included in current liabilities. The interest element
          pendek. Unsur bunga dalam biaya keuangan                                         of the finance cost is charged to profit or loss over the
          dibebankan ke laba rugi selama masa sewa yang                                    lease period so as to produce a constant rate of
          menghasilkan tingkat suku bunga konstan atas saldo                               interest on the remaining balance of the liability.
          liabilitas.

          Grup tidak mengakui aset hak guna dan liabilitas                                 The Group does not recognize right-of-use assets
          sewa untuk:                                                                      and lease liabilities for:
          (a) sewa jangka pendek yang memiliki masa sewa                                   (a) short term leases that have a lease term of twelve
              dua belas (12) bulan atau kurang; atau                                           (12) months or less; or
          (b) sewa yang asetnya bernilai rendah. Pembayaran                                (b) leases with low-value assets. Payments made
              yang dilakukan untuk sewa tersebut dibebankan                                    under those leases are charged to profit or loss
              ke laba rugi dengan dasar garis lurus selama                                     on a straight line basis over the period of the
              masa sewa.                                                                       lease.

     p. Biaya Pengembangan Proyek                                                  p. Project Development Costs

          Biaya    yang     terjadi    sehubungan     dengan                               Costs incurred regarding the development of certain
          pengembangan proyek ditangguhkan sampai proyek                                   projects are deferred until these projects operate.
          tersebut beroperasi. Biaya pengembangan proyek                                   Costs related to unsuccessful projects will be charged
          yang gagal akan dibebankan pada laporan laba rugi                                to the consolidated statement of profit or loss and
          dan penghasilan komprehensif lain konsolidasian                                  other comprehensive income at the time the projects
          pada saat proyek tersebut dinyatakan gagal.                                      are declared as failed.

     q. Aset Takberwujud                                                           q. Intangible Assets

          Aset takberwujud dengan umur manfaat terbatas                                   Intangible asset with finite useful life

          Aset takberwujud dengan umur manfaat terbatas                                   Intangible asset with finite useful life is amortized over
          diamortisasi selama umur manfaat ekonomi dengan                                 the economic useful life by using a straight-line
          metode garis lurus (atau metode lainnya sepanjang                               method (or other method as it reflects the pattern in
          mencerminkan pola manfaat ekonomi masa depan                                    which the asset’s future economic benefits are
          yang diperkirakan dikonsumsi oleh entitas).                                     expected to be consumed by the entity).

          Aset takberwujud yang diperoleh secara terpisah                                 Intangible assets acquired separately are measured
          diukur pada pengakuan awal sebesar biaya                                        on initial recognition at cost. Following initial
          perolehan.    Setelah   pengakuan         awal, aset                            recognition, intangible assets are carried at cost less
          takberwujud dinyatakan pada biaya perolehan                                     any accumulated amortization and any accumulated
          dikurangi dengan akumulasi amortisasi dan                                       impairment losses, if any.
          akumulasi rugi penurunan nilai, jika ada.

          Aset takberwujud adalah berupa perangkat lunak dan                              Intangible assets comprising of software and patent,
          paten, termasuk seluruh biaya langsung terkait                                  include all direct costs related to preparation of the
          persiapan untuk tujuan penggunaan, diamortisasi                                 assets for their intended use, amortized using the
          dengan metode garis lurus selama delapan (8)                                    straight-line method over eight (8) to ten (10) years.
          sampai dengan sepuluh (10) tahun.

          Aset takberwujud yang diperoleh secara terpisah                                 Intangible assets required separately are measure on
          diukur pada pengakuan awal sebesar biaya                                        initial recognition as cost. Following initial recognition,
          perolehan.    Setelah   pengakuan         awal, aset                            intangible assets are carried at cost less any
          takberwujud dinyatakan pada biaya perolehan                                     accumulated amortization and any accumulated
          dikurangi dengan akumulasi amortisasi dan                                       impairment losses, if any.
          akumulasi rugi penurunan nilai, jika ada.




                                                                     34

                                                                                                                                                         505
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                 Informasi Tambahan             Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                    Additional Information           Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 508
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                               3.     MATERIAL ACCOUNTING POLICIES (Continued)

            r. Pengakuan Pendapatan dan Beban                                            r. Revenues and Expenses Recognition

                Pengakuan pendapatan harus memenuhi lima (5)                                  Revenue recognition has to fulfill five (5) steps as
                langkah sebagai berikut:                                                      follows:
                (a) Mengidentifikasi kontrak dengan pelanggan.                                (a) Identify the contract with a customer.
                (b) Mengidentifikasi kewajiban pelaksanaan dalam                              (b) Identify the performance obligations in the
                    kontrak.                                                                       contract.
                (c) Menetapkan harga transaksi.                                               (c) Determine the transaction price.
                (d) Mengalokasikan harga transaksi ke setiap                                  (d) Allocate the transaction price to each
                    kewajiban pelaksanaan.                                                         performance obligation.
                (e) Mengakui      pendapatan      ketika    kewajiban                         (e) Recognize revenue when performance obligation
                    pelaksanaan telah dipenuhi dengan menyerahkan                                  is satisfied by transferring promised goods or
                    barang atau jasa yang dijanjikan ke pelanggan                                  services to a customer when the customer obtains
                    yaitu ketika pelanggan telah memiliki kendali atas                             control of that goods or services.
                    barang atau jasa tersebut.

                Pendapatan dari penjualan barang diakui bila                                  Revenue from sale of goods is recognized when the
                kewajiban pelaksanaan dipenuhi oleh Grup.                                     performance obligation is satisfied by the Group.
                Pendapatan diukur pada harga transaksi, yaitu                                 Revenue is measured at the transaction price, which
                jumlah imbalan yang diperkirakan menjadi hak Grup.                            is the amount of consideration to which the Group is
                                                                                              estimated to be entitled.

                Pendapatan dari penjualan ekspor diakui pada saat                             Revenues from export sales are recognized when the
                penyerahan barang di atas kapal di pelabuhan                                  goods are shipped. Revenues from domestic sales
                pengiriman. Pendapatan dari penjualan domestik                                are recognized when the goods are delivered to the
                diakui pada saat penyerahan barang kepada                                     customers.
                pelanggan.

                Pendapatan jasa diakui ketika jasa diberikan dan                              Revenue from services is recognized when services
                kewajiban pelaksanaan dipenuhi oleh Grup                                      are rendered and performance obligation is satisfied
                berdasarkan kesepakatan dengan pelanggan. Bila                                by the Group based on the arrangement with the
                besar kemungkinan terjadi bahwa total biaya kontrak                           customer. When it is probable that total contract costs
                akan melebihi total pendapatan kontrak, taksiran rugi                         will exceed total contract revenue, the expected loss
                segera diakui sebagai beban periode berjalan.                                 is immediately recognized as current period expense.

                Pendapatan ditangguhkan                                                       Unearned revenue

                Pendapatan sewa dan jasa ditagihkan dimuka                                    Revenue from rent and services are invoiced in
                berdasarkan kontrak. Tagihan yang belum diakui                                advance based on agreements. Unrecognized
                sebagai pendapatan pada tanggal pelaporan dicatat                             revenue as of the reporting date is recorded as
                sebagai     “Pendapatan     Ditangguhkan” dalam                               “Unearned Revenue” in the current liabilities section
                komponen liabilitas jangka pendek pada laporan                                in the consolidated statements of financial position.
                posisi keuangan konsolidasian.

                Pendapatan lain-lain                                                          Other revenue

                Pendapatan jasa lainnya          diakui        pada   saat                    Revenues from other services are recognized when
                penyerahan jasa tersebut.                                                     the services are rendered.

                Pengakuan beban                                                               Expenses recognition

                Beban diakui pada saat terjadinya (basis akrual).                             Expenses are recognized when incurred (accrual
                                                                                              basis).

            s. Imbalan Kerja                                                             s. Employee Benefits

                Imbalan Kerja Jangka Pendek                                                   Short-term Employee Benefits

                Imbalan kerja jangka pendek merupakan kompensasi                              Short-term      employee     benefits    represent
                yang diberikan oleh Grup seperti gaji, tunjangan,                             compensation provided by the Group such as
                bonus dan pembayaran manfaat pensiun, yang diakui                             salaries, allowance, bonus and pension contribution
                pada saat terutang kepada karyawan.                                           paid, which are recognized when they accrue to the
                                                                                              employees.




                                                                             35

506
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 509
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                3.     MATERIAL ACCOUNTING POLICIES (Continued)

          Imbalan Pascakerja                                                              Post-employment Benefits

          Grup menentukan liabilitas imbalan pascakerja                                   The Group determines its post-employment benefits
          sesuai dengan Peraturan Pemerintah Nomor 35                                     liability based on Government Regulation Number 35
          Tahun 2021 (PP 35/2021). PSAK 219, “Imbalan                                     Year 2021 (PP 35/2021). PSAK 219, “Employee
          Kerja”, mensyaratkan entitas menggunakan metode                                 Benefits”, requires the present value of the defined
          “Projected Unit Credit” untuk menentukan nilai kini                             benefit obligation, the related current service cost,
          kewajiban imbalan pasti, biaya jasa kini terkait dan                            and past service cost to be determined using the
          biaya jasa lalu.                                                                “Projected Unit Credit” method.

          Perusahaan dan Entitas Anak tertentu yang                                       The Company and certain domestic Subsidiaries
          berdomisili di Indonesia menyelenggarakan program                               domiciled in Indonesia have defined retirement
          pensiun manfaat pasti untuk seluruh karyawan tetap                              benefit plans, covering substantially all of their eligible
          yang memenuhi syarat.                                                           permanent employees.

          Kewajiban menurut Undang-Undang dihitung dengan                                 The obligation for the Law has been calculated by
          membandingkan imbalan yang akan diterima oleh                                   comparing the benefit that will be received by an
          karyawan pada usia pensiun normal melalui program                               employee at normal pension age from the pension
          pensiun dengan imbalan yang dihitung berdasarkan                                plan with the benefit as stipulated under the Law after
          Undang-Undang     setelah   dikurangi   akumulasi                               deduction of accumulation of employee contribution
          iuran karyawan dan hasil pengembangannya. Jika                                  and the related investment results. If the employer
          bagian iuran yang didanai Perusahaan dan                                        funded portion of the pension plan benefit is less than
          Entitas Anak melalui program pensiun kurang dari                                the benefit as required by the Law, the Group will
          imbalan yang diwajibkan menurut Undang-Undang,                                  provide for such shortage.
          Grup     akan    melakukan     penyisihan     atas
          kekurangannya.

          Ketika entitas memiliki surplus dalam program                                   When an entity has a surplus in a defined benefit
          imbalan pasti, maka entitas mengukur aset imbalan                               plan, it measures the defined benefit asset at the
          pasti pada jumlah yang lebih rendah antara surplus                              lower amount between the surplus of defined benefit
          program imbalan pasti dan batas atas aset yang                                  plan and the upper limit on assets determined using a
          ditentukan dengan menggunakan tingkat diskonto.                                 discount rate.

          Entitas mengakui komponen biaya imbalan pasti,                                  An entity recognizes the components of defined
          kecuali SAK mensyaratkan atau mengizinkan biaya                                 benefit cost, except SAK requires or permits such
          tersebut sebagai biaya perolehan aset, sebagai                                  costs as the acquisition cost of the asset, as follows:
          berikut:
          (a) biaya jasa dalam laba rugi;                                                 (a) service cost in profit or loss;
          (b) bunga neto atas liabilitas (aset) imbalan pasti                             (b) net interest on net liability (asset) of defined
              neto dalam laba rugi; dan                                                        benefit in profit or loss; and
          (c) pengukuran kembali liabilitas (aset) imbalan pasti                          (c) remeasurement of the net liability (asset) of
              neto dalam penghasilan komprehensif lain.                                       defined benefit in other comprehensive income.

          Pengukuran kembali atas liabilitas (aset) imbalan                               Remeasurement on net liability (asset) of defined
          pasti neto yang diakui dalam penghasilan                                        benefit recognized in other comprehensive income is
          komprehensif lain tidak direklasifikasi ke laba rugi                            not reclassified to profit or loss in subsequent periods.
          pada periode berikutnya. Akan tetapi, entitas dapat                             However, the entity may transfer the amounts
          mengalihkan jumlah yang diakui sebagai penghasilan                              recognized as other comprehensive income in
          komprehensif lain tersebut pada pos lain dalam                                  another account in equity.
          ekuitas.

          Pengukuran kembali liabilitas (aset) imbalan pasti                              Remeasurement of the net liability (asset) of defined
          neto terdiri atas:                                                              benefit consists of:
          (a) keuntungan dan kerugian aktuarial;                                          (a) actuarial gains and losses;
          (b) imbal hasil atas aset program, tidak termasuk                               (b) return on plan assets, excluding amounts
              jumlah yang dimasukkan dalam bunga neto atas                                    included in net interest on the net defined benefit
              liabilitas (aset) imbalan pasti neto; dan                                       liability (asset); and
          (c) setiap perubahan dampak batas atas aset, tidak                              (c) any change in the effect of the asset ceiling,
              termasuk jumlah yang dimasukkan dalam bunga                                     excluding amounts included in net interest on the
              neto atas liabilitas (aset) imbalan pasti neto.                                 net defined benefit liability (asset).




                                                                     36

                                                                                                                                                        507
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan          Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information        Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 510
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                Entitas mengakui biaya jasa lalu sebagai beban pada                        The entity recognizes past service cost as an
                tanggal yang lebih awal antara ketika amendemen                            expense at the earlier of when the amendments or
                atau kurtailmen program terjadi dan ketika entitas                         curtailment of program occurs and when the entity
                mengakui biaya restrukturisasi terkait atau pesangon.                      recognizes related restructuring costs or severances.

                Grup mengakui keuntungan atau kerugian atas                                The Group recognizes gains or losses on the
                penyelesaian program imbalan pasti pada saat                               settlement of a defined benefit plan when such
                penyelesaian terjadi. Kurtailmen terjadi ketika entitas                    occurs. A curtailment occurs when an entity make a
                mengurangi secara signifikan jumlah pekerja yang                           material reduction in the number of employees
                ditanggung oleh program atau mengubah ketentuan                            covered by a plan or amends the terms of a defined
                program imbalan pasti sehingga unsur yang                                  benefit plan so that a significant element of future
                signifikan dari jasa masa depan karyawan saat ini                          service by current employees will no longer qualify for
                tidak lagi memenuhi syarat atas imbalan, atau akan                         benefits, or will qualify only for reduced benefits.
                memenuhi syarat hanya untuk imbalan yang
                dikurangi.

                Kurtailmen dapat terjadi karena suatu peristiwa yang                       A curtailment may arise from an isolated event, such
                berdiri sendiri, seperti penutupan pabrik, penghentian                     as the closing of a plant, discontinuance of an
                operasi, atau terminasi atau penghentian program.                          operation, or termination or suspension of a plan.
                Sebelum menentukan biaya jasa lalu, atau                                   Before determining the past service cost, or gains
                keuntungan dan kerugian atas penyelesaian, Grup                            and losses on the settlement, the Group shall
                mengukur kembali liabilitas (aset) imbalan pasti neto                      remeasure the net liability (asset) of defined benefit
                menggunakan nilai wajar kini dari aset program dan                         using current fair value of plan assets and current
                asumsi aktuarial kini (termasuk suku bunga pasar                           actuarial assumptions (including current market
                dan harga pasar kini yang lain) yang mencerminkan                          interest rates and other current market prices) that
                imbalan yang ditawarkan dalam program sebelum                              reflects the rewards offered in the program prior to
                amendemen, kurtailmen atau penyelesaian program.                           amendment, curtailment or settlement program.

                Imbalan Kerja Jangka Panjang Lainnya                                      Other Long-term Employee Benefits

                Perhitungan imbalan kerja jangka panjang lainnya                           The costs of providing other long-term benefits is
                ditentukan dengan menggunakan metode Projected                             determined using the Projected Unit Credit method.
                Unit Credit. Jumlah diakui sebagai liabilitas untuk                        The provision for long-term employee benefits
                imbalan kerja jangka panjang lainnya di laporan                            recognized in the consolidated statement of financial
                posisi keuangan konsolidasian adalah nilai kini                            position represents the present value of the defined
                kewajiban imbalan pasti.                                                   benefit obligation.

            t. Transaksi dan Saldo dalam Mata Uang Asing                              t. Foreign Currency Transactions and Translation

                Transaksi dalam mata uang asing dijabarkan ke                              Transactions in foreign currencies are translated into
                dalam mata uang fungsional dengan kurs yang                                functional currency at the rates of exchange
                berlaku pada saat transaksi dilakukan. Pada akhir                          prevailing at the time the transactions are made.
                periode pelaporan, aset dan liabilitas moneter dalam                       At the end of reporting period, monetary assets and
                mata uang asing disesuaikan ke dalam mata uang                             liabilities denominated in foreign currencies are
                fungsional menggunakan kurs tengah yang                                    adjusted to functional currency to reflect the middle
                ditetapkan oleh Bank Indonesia pada tanggal terakhir                       exchange rate published by Bank Indonesia at the
                transaksi perbankan pada periode tersebut.                                 last banking transaction date of the period. Gains or
                Keuntungan atau kerugian yang timbul dari                                  losses resulting from such adjustment or settlement of
                penyesuaian kurs maupun penyelesaian aset dan                              each monetary asset and liability denominated in
                liabilitas moneter dalam mata uang asing tersebut                          foreign currencies are credited or charged as current
                dikreditkan atau dibebankan sebagai laba rugi                              period profit or loss.
                periode berjalan.

                Untuk tujuan konsolidasi dari Entitas Anak dan                             For consolidation purposes of Subsidiaries and
                Entitas Asosiasi yang mata uang fungsionalnya                              Associates for which Rupiah is not their functional
                bukan Rupiah pada tanggal pelaporan, aset dan                              currency, assets and liabilities at the reporting date
                liabilitas dijabarkan ke dalam mata uang Rupiah                            are translated into Rupiah using the exchange rates
                dengan menggunakan kurs pada tanggal pelaporan,                            at reporting date, while revenues and expenses are
                sedangkan pendapatan dan beban dijabarkan                                  translated at the average rates of exchange for the
                dengan menggunakan kurs rata-rata pada periode                             period. The resulting translation adjustments are
                yang bersangkutan. Penyesuaian selisih kurs karena                         presented as part of other comprehensive income.
                penjabaran tersebut disajikan sebagai bagian dari
                penghasilan komprehensif lain.



                                                                          37

508
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 511
                                                                                                                       FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                    3.     MATERIAL ACCOUNTING POLICIES (Continued)

          Kurs penutup yang digunakan pada tanggal                                            The closing exchange rates used as                       of
          31 Desember 2025 dan 2024 adalah sebagai berikut:                                   December 31, 2025 and 2024 are as follows:

                                                                 2025                         2024
           Pound Sterling Inggris                                   22.666                      20.333                            Great British Pound
           Euro                                                     19.621                      16.851                                           Euro
           Dolar Amerika Serikat                                    16.782                      16.162                                       US Dollar
           Dolar Singapura                                          13.069                      11.919                              Singapore Dollar
           Dolar Australia                                          11.051                      10.082                               Australian Dollar
           Yen Jepang                                                  108                         102                                Japanese Yen

     u. Perpajakan                                                                     u. Taxation

          (1) Pajak Penghasilan                                                               (1) Income Taxes

               Beban pajak kini ditetapkan berdasarkan taksiran                                  Current tax expense is provided based on the
               laba kena pajak periode berjalan.                                                 estimated taxable profit for the period.

               Pajak penghasilan dalam laba rugi periode                                         Income tax in profit or loss for the period
               berjalan terdiri dari pajak kini dan tangguhan.                                   comprises current and deferred tax. Income tax is
               Pajak penghasilan diakui dalam laba rugi, kecuali                                 recognized in profit or loss, except to the extent
               untuk transaksi yang berhubungan dengan                                           that it relates to items recognized directly in equity
               transaksi yang diakui langsung dalam ekuitas atau                                 or other comprehensive income, in which case it is
               penghasilan komprehensif lain, dalam hal ini                                      recognized in equity or other comprehensive
               diakui    dalam    ekuitas    atau   penghasilan                                  income.
               komprehensif lain.

               Aset pajak kini dan liabilitas pajak kini dilakukan                               Current tax assets and current tax liabilities are
               saling hapus jika, dan hanya jika, entitas memiliki                               offset if, and only if, the entity has a legally
               hak yang dapat dipaksakan secara hukum untuk                                      enforceable right to set off the recognized
               melakukan saling hapus jumlah yang diakui, dan                                    amounts, and intends either to settle on a net
               memiliki intensi untuk menyelesaikan dengan                                       basis, or to realize the asset and settle the liability
               dasar neto, atau merealisasikan aset dan                                          simultaneously.
               menyelesaikan liabilitas secara bersamaan.

               Aset dan liabilitas pajak tangguhan diakui atas                                   Deferred tax assets and liabilities are recognized
               perbedaan temporer antara aset dan liabilitas                                     for temporary differences between the financial
               untuk tujuan komersial dan tujuan perpajakan                                      and tax bases of assets and liabilities at each
               setiap tanggal pelaporan. Aset pajak tangguhan                                    reporting date. Deferred tax assets are recognized
               diakui untuk seluruh perbedaan temporer yang                                      for all deductible temporary differences to the
               boleh dikurangkan sepanjang besar kemungkinan                                     extent that it is probable that sufficient future
               perbedaan temporer yang boleh dikurangkan                                         taxable profit will be available against which the
               tersebut dapat dimanfaatkan untuk mengurangi                                      deductible temporary difference can be utilized.
               laba kena pajak pada masa yang akan datang.                                       Future tax benefits, such as the carryforward of
               Manfaat pajak di masa mendatang, seperti saldo                                    unused tax losses, are also recognized to the
               rugi fiskal yang belum digunakan, diakui sejauh                                   extent that realization of such benefits is probable.
               besar kemungkinan realisasi atas manfaat pajak
               tersebut.

               Aset dan liabilitas pajak tangguhan diukur pada                                   Deferred tax assets and liabilities are measured at
               tarif pajak yang diharapkan akan digunakan pada                                   the tax rates that are expected to apply to the
               periode ketika aset direalisasi atau ketika liabilitas                            period when the asset is realized or the liability is
               dilunasi berdasarkan tarif pajak (dan peraturan                                   settled, based on tax rates (and tax laws) that
               perpajakan) yang berlaku atau secara substansial                                  have been enacted or substantively enacted at the
               telah diberlakukan pada akhir periode pelaporan.                                  end of reporting period.




                                                                         38

                                                                                                                                                            509
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 512
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                   Aset pajak tangguhan dan liabilitas pajak                                    Deferred tax assets and deferred tax liabilities are
                   tangguhan dilakukan saling hapus jika, dan hanya                             offset if, and only if, the entity has a legally
                   jika, entitas memiliki hak secara hukum untuk                                enforceable right to set off current tax assets
                   saling hapus aset pajak kini terhadap liabilitas                             against current tax liabilities, and the deferred tax
                   pajak kini, dan aset pajak tangguhan dan liabilitas                          assets and the deferred tax liabilities relate to
                   pajak tangguhan terkait dengan pajak penghasilan                             income taxes levied by the same taxation
                   yang dikenakan oleh otoritas perpajakan atas                                 authority on either the same taxable entity, or
                   entitas kena pajak, yang sama atau entitas kena                              different taxable entities which intend either to
                   pajak berbeda yang bermaksud untuk memulihkan                                settle current tax liabilities and assets on a net
                   aset dan liabilitas pajak kini dengan dasar neto,                            basis, or to realize the assets and settle the
                   atau merealisasikan aset dan menyelesaikan                                   liabilities simultaneously, in each future period in
                   liabilitas secara bersamaan, pada setiap periode                             which significant amounts of deferred tax liabilities
                   masa depan yang mana jumlah signifikan atas                                  or assets are expected to be settled or recovered.
                   aset atau liabilitas pajak tangguhan diharapkan
                   diselesaikan atau dipulihkan.

                   Perubahan terhadap kewajiban perpajakan diakui                               Amendments to tax obligations are recorded when
                   pada saat penetapan pajak diterima dan/atau, jika                            an assessment is received and/or, if objected to
                   Grup mengajukan keberatan dan/atau banding,                                  and/or appealed against by the Group, when the
                   pada saat keputusan atas keberatan dan/atau                                  result of the objection and/or appeal is
                   banding telah ditetapkan.                                                    determined.

                (2) Aset dan Liabilitas Pengampunan Pajak                                 (2) Assets and Liabilities under Tax Amnesty

                   Grup menerapkan PSAK 370, “Akuntansi Aset                                    The Group applies PSAK 370, “Accounting for Tax
                   dan Liabilitas Pengampunan Pajak”. PSAK ini                                  Amnesty Assets and Liabilities”. This PSAK
                   mengatur perlakuan akuntansi atas aset dan                                   provides accounting treatment for assets and
                   liabilitas pengampunan pajak sesuai dengan                                   liabilities from Tax Amnesty in accordance with
                   Undang-Undang          No.     11/2016    tentang                            Law No. 11/2016 about Tax Amnesty ("Tax
                   Pengampunan Pajak (“UU Pengampunan Pajak”),                                  Amnesty Law"), which became effective on July 1,
                   yang berlaku efektif tanggal 1 Juli 2016.                                    2016.

                   PSAK 370 memberikan pilihan kebijakan dalam                                  PSAK 370 provides options in the initial
                   pengakuan awal aset atau liabilitas yang timbul                              recognition of the assets or liabilities arising from
                   dari pelaksanaan UU Pengampunan Pajak, yaitu                                 the implementation of the Tax Amnesty Law,
                   dengan mengikuti SAK yang relevan menurut sifat                              whether to follow the relevant existing SAK
                   aset dan/atau liabilitas yang diakui (PSAK 370                               according to the nature of the assets and/or
                   Par. 06) atau mengikuti ketentuan yang diatur                                liabilities recognized (PSAK 370 Par. 06) or to
                   dalam PSAK 370 paragraf 10 hingga 23                                         follow the provisions stated in PSAK 370
                   (Pendekatan Opsional). Keputusan yang dibuat                                 paragraphs 10 to 23 (Optional Approach). The
                   oleh entitas harus konsisten untuk semua aset                                decision made by the entity must be consistent for
                   dan liabilitas pengampunan pajak yang diakui.                                all recognized tax amnesty assets and/or
                                                                                                liabilities.

                   Aset pengampunan pajak diakui sebesar biaya                                  Tax amnesty assets are measured at acquisition
                   perolehan   berdasarkan     Surat  Keterangan                                cost based on Tax Amnesty Acknowledgement
                   Pengampunan      Pajak     (SKPP).   Liabilitas                              Letter (SKPP). Tax amnesty liabilities are
                   pengampunan pajak diakui sebesar kewajiban                                   measured at contractual obligation to deliver cash
                   kontraktual untuk menyerahkan kas untuk                                      to settle the obligations directly related to the
                   menyelesaikan    kewajiban    yang   berkaitan                               acquisition of tax amnesty assets.
                   langsung dengan perolehan aset pengampunan
                   pajak.

                   Grup mengakui selisih antara aset pengampunan                                The Group shall recognize the difference between
                   pajak dan liabilitas pengampunan pajak sebagai                               assets and liabilities of tax amnesty as part of
                   bagian dari tambahan modal disetor di ekuitas.                               additional paid-in capital in equity. This difference
                   Selisih tersebut tidak dapat diakui sebagai laba                             shall not be recycled to profit or loss or
                   atau rugi direalisasi maupun direklasifikasi ke                              reclassified to retained earnings subsequently.
                   saldo laba.




                                                                         39

510
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 513
                                                                                                                       FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)

3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                                    3.     MATERIAL ACCOUNTING POLICIES (Continued)

               Grup telah memilih untuk mengukur kembali aset                                    The Group has opted to remeasure its tax
               dan liabilitas pengampunan pajak berdasarkan                                      amnesty assets and liabilities to their fair value
               nilai wajar sesuai dengan SAK pada tanggal                                        according to SAK on the date of the SKPP.
               SKPP. Selisih pengukuran kembali antara nilai                                     The difference between the aforementioned fair
               wajar tersebut dengan biaya perolehan yang telah                                  values with the acquisition cost initially recognized
               diakui sebelumnya, disesuaikan dalam saldo                                        is adjusted to “Additional paid-in capital”.
               “Tambahan modal disetor”.

               Setelah Grup melakukan pengukuran kembali                                         After the Group remeasured its tax amnesty
               aset dan liabilitas pengampunan pajak pada nilai                                  assets and liabilities to its fair value according to
               wajar sesuai SAK, Grup mereklasifikasi aset dan                                   SAK, the Group reclassified the tax amnesty
               liabilitas pengampunan pajak tersebut ke dalam                                    assets and liabilities into similar line items of
               pos aset dan liabilitas serupa.                                                   assets and liabilities.

     v. Selisih Nilai             Transaksi         Entitas    dengan                  v. Difference in Value from Transaction with Entities
        Sepengendali                                                                      Under Common Control

          Kombinasi bisnis entitas sepengendali dicatat                                       Business combination under common control is
          berdasarkan PSAK 338, “Kombinasi Bisnis Entitas                                     recorded in accordance with PSAK 338, “Business
          Sepengendali”, dengan menggunakan metode                                            Combination of Entities under Common Control,” by
          penyatuan kepemilikan. Selisih antara harga                                         using the pooling of interest method. The difference
          pengalihan dengan nilai buku dicatat dalam akun                                     between the transfer price and the book value is
          “Selisih Nilai Transaksi dengan Entitas Sepengendali”                               recorded as “Difference in Value from Transaction
          dan disajikan sebagai bagian dari akun “Tambahan                                    with Entities Under Common Control” and presented
          Modal Disetor” dalam laporan posisi keuangan                                        as part of “Additional Paid-in Capital” account in the
          konsolidasian.                                                                      consolidated statement of financial position.

     w. Laba atau Rugi per Saham                                                       w. Earning or Loss per Share

          Laba atau rugi per saham dasar dihitung dengan                                      Basic earnings or losses per share are calculated by
          membagi laba atau rugi yang dapat diatribusikan                                     dividing profits or losses attributable to ordinary equity
          kepada pemegang saham biasa entitas induk,                                          holders of the parent entity, by the weighted average
          dengan jumlah rata-rata tertimbang saham biasa                                      number of ordinary shares outstanding, during the
          yang beredar, dalam suatu periode.                                                  period.

          Laba atau rugi per saham dilusian dihitung dengan                                   Diluted earnings or losses per share are calculated by
          membagi laba atau rugi yang dapat diatribusikan                                     dividing profits or losses attributable to ordinary equity
          kepada pemegang saham biasa entitas induk,                                          holders of the parent entity, by the weighted average
          dengan jumlah rata-rata tertimbang saham yang                                       number of shares outstanding, for the effects of all
          beredar, atas dampak dari semua efek yang                                           dilutive potential ordinary shares.
          mempunyai potensi saham biasa yang bersifat dilutif.

     x. Provisi dan Kontinjensi                                                        x. Provisions and Contingencies

          Provisi diakui jika Grup memiliki kewajiban kini (baik                              Provisions are recognized when the Group has a
          bersifat hukum maupun bersifat konstruktif) yang                                    present obligation (legal or constructive) where, as a
          akibat peristiwa masa lalu, besar kemungkinannya                                    result of a past event, it is probable that an outflow of
          penyelesaian kewajiban tersebut mengakibatkan arus                                  resources embodying economic benefits will be
          keluar sumber daya yang mengandung manfaat                                          required to settle the obligation and a reliable
          ekonomi dan estimasi yang andal mengenai jumlah                                     estimate can be made of the amount of the obligation.
          kewajiban tersebut dapat dibuat.

          Provisi ditelaah pada setiap akhir periode pelaporan                                Provisions are reviewed at each end of reporting
          dan disesuaikan untuk mencerminkan estimasi                                         period and adjusted to reflect the current best
          terbaik yang paling kini. Jika arus keluar sumber daya                              estimate. If it is no longer probable that an outflow of
          untuk menyelesaikan kewajiban kemungkinan besar                                     resources embodying economic benefits will be
          tidak terjadi, maka provisi dibatalkan.                                             required to settle the obligation, the provision is
                                                                                              reversed.




                                                                         40

                                                                                                                                                           511
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 514
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       3.   KEBIJAKAN AKUNTANSI MATERIAL (Lanjutan)                            3.     MATERIAL ACCOUNTING POLICIES (Continued)

                Aset dan liabilitas kontinjensi tidak diakui dalam                         Contingent assets and liabilities are not recognized in
                laporan keuangan konsolidasian. Liabilitas kontinjensi                     the consolidated financial statements. Contingent
                diungkapkan dalam laporan keuangan konsolidasian,                          liabilities are disclosed in the consolidated financial
                kecuali arus keluar sumber daya yang mengandung                            statements, unless the possibility of an outflow of
                manfaat ekonomi kemungkinannya kecil. Aset                                 resources embodying economic benefits is remote.
                kontinjensi diungkapkan dalam laporan keuangan                             Contingent assets are disclosed in the consolidated
                konsolidasian jika terdapat kemungkinan besar arus                         financial statements where an inflow of economic
                masuk manfaat ekonomis akan diperoleh.                                     benefits is probable.

            y. Dividen                                                                y. Dividends

                Pembagian dividen final diakui sebagai liabilitas                          Final dividend distributions are recognized as a
                ketika dividen tersebut disetujui Rapat Umum                               liability when the dividends are approved in the
                Pemegang Saham Perusahaan. Pembagian dividen                               General Meeting of the Company’s Shareholders.
                diakui sebagai liabilitas ketika dividen disetujui                         Dividend distributions are recognized as a liability
                berdasarkan keputusan rapat Direksi sesuai dengan                          when the dividends are approved based on a Board
                Anggaran Dasar Perusahaan.                                                 of Directors’ resolution in accordance with the
                                                                                           Company’s Articles of Association.

            z. Informasi Segmen                                                       z. Segment Information

               Entitas     mengungkapkan    informasi    yang                              Entities disclose information that enable users of the
               memungkinkan pengguna laporan keuangan untuk                                financial statements to evaluate the nature and
               mengevaluasi sifat dan dampak keuangan dari                                 financial effects of the business activities and use
               aktivitas bisnis dan menggunakan “pendekatan                                “management approach” under which segment
               manajemen” dalam menyajikan informasi segmen                                information is presented on the same basis as that
               menggunakan dasar yang sama seperti halnya                                  used for internal reporting purposes. Operating
               pelaporan internal. Segmen operasi dilaporkan                               segment is reported in a manner consistent with the
               dengan cara yang konsisten dengan pelaporan                                 internal reporting provided to the chief operating
               internal yang disampaikan kepada pengambil                                  decision-maker. The chief operating decision-maker
               keputusan operasional. Dalam hal ini pengambil                              has been identified as the Board of Directors that
               keputusan operasional yang mengambil keputusan                              makes strategic decisions.
               strategis adalah Direksi.


       4.   ESTIMASI DAN PERTIMBANGAN AKUNTANSI                                4.     CRITICAL ACCOUNTING ESTIMATES AND
            YANG PENTING                                                              JUDGMENTS

            Penyusunan laporan keuangan konsolidasian, sesuai                         The preparation of consolidated financial statements, in
            dengan Standar Akuntansi Keuangan di Indonesia,                           conformity with Indonesian Financial Accounting
            mewajibkan manajemen untuk membuat estimasi dan                           Standards, requires management to make estimations
            pertimbangan yang memengaruhi jumlah-jumlah yang                          and judgments that affect amounts reported therein. Due
            dilaporkan dalam laporan keuangan. Sehubungan                             to the inherent uncertainty in making estimates, actual
            dengan adanya ketidakpastian yang melekat dalam                           results reported in future periods may differ from those
            membuat estimasi, hasil sebenarnya yang dilaporkan di                     estimates.
            masa mendatang dapat berbeda dengan jumlah estimasi
            yang dibuat.

            Grup mendasarkan estimasi dan pertimbangannya pada                        The Group based its estimations and judgments on
            parameter yang tersedia pada saat laporan keuangan                        parameters available when the financial statements are
            disusun. Situasi mengenai perkembangan masa depan                         prepared.   Existing   circumstances    about    future
            mungkin berubah akibat perubahan pasar atau situasi                       developments may change due to market changes or
            di luar kendali Grup. Perubahan tersebut dicerminkan                      circumstances arising beyond the control of the Group.
            dalam pertimbangan terkait pada saat terjadinya.                          Such changes are reflected in the judgments as they
                                                                                      occur.

            Estimasi dan pertimbangan berikut ini dibuat oleh                         The following estimations and judgments made by
            manajemen dalam rangka penerapan kebijakan                                management in the process of applying the Group’s
            akuntansi Grup yang memiliki pengaruh paling signifikan                   accounting policies have the most significant effects on
            atas jumlah yang diakui dalam laporan keuangan                            the amounts recognized in the consolidated financial
            konsolidasian:                                                            statements:




                                                                         41

512
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 515
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

4.   ESTIMASI DAN PERTIMBANGAN AKUNTANSI                                    4.     CRITICAL ACCOUNTING ESTIMATES AND
     YANG PENTING (Lanjutan)                                                       JUDGMENTS (Continued)

     Menentukan mata uang fungsional                                               Determining functional currency

     Faktor-faktor yang dipertimbangkan dalam menentukan                           The factors considered in determining the functional
     mata uang fungsional Perusahaan dan masing-masing                             currency of the Company and each of its Subsidiary
     Entitas Anak termasuk, antara lain, mata uang:                                include, among others, the currency:
     - yang paling memengaruhi harga jual barang dan jasa;                         - that mainly influences sales prices for goods and
                                                                                       services;
     -    dari negara yang kekuatan persaingan dan                                 - of the country whose competitive forces and
          peraturannya sebagian besar menentukan harga jual                            regulations mainly determine the sales prices of its
          barang dan jasa entitas;                                                     goods and services;
     -    yang paling memengaruhi biaya tenaga kerja, bahan                        - that mainly influences labor, material and other costs
          baku, dan biaya lain dari pengadaan barang atau                              of providing goods or services;
          jasa;
     -    yang mana dana dari aktivitas pendanaan dihasilkan;                      -      in which funds from financing activities are generated;
          dan                                                                             and
     -    yang mana penerimaan dari aktivitas operasi pada                         -      in which receipts from operating activities are usually
          umumnya ditahan.                                                                retained.

     Berdasarkan substansi ekonomis dari kondisi yang                              Based on the economic substance of the underlying
     sesuai dengan Grup, mata uang fungsional telah                                circumstances relevant to the Group, the functional
     ditentukan berupa Rupiah (Rp), karena hal ini berkaitan                       currency has been determined to be Rupiah (Rp), as this
     dengan fakta bahwa mayoritas bisnis Grup dipengaruhi                          reflects the fact that majority of the Group’s businesses
     oleh lingkungan ekonomi utama dimana Grup beroperasi                          are influenced by primary economic environment in
     dan harga jual barang dalam mata uang Rp.                                     which the Group operates and sales prices for goods are
                                                                                   in Rp currency.

     Menentukan klasifikasi aset dan liabilitas keuangan                           Determining classification of financial assets and
                                                                                   financial liabilities

     Grup menetapkan klasifikasi atas aset dan liabilitas                          The Group determines the classification of certain assets
     tertentu sebagai aset keuangan dan liabilitas keuangan                        and liabilities as financial assets and financial liabilities
     dengan mempertimbangkan apakah definisi yang                                  by judging if they meet the definition set forth in
     ditetapkan PSAK 109, “Instrumen Keuangan”, dipenuhi.                          PSAK 109, “Financial Instruments,”. Accordingly, the
     Dengan demikian, aset keuangan dan liabilitas keuangan                        financial assets and financial liabilities are accounted for
     diakui sesuai dengan kebijakan akuntansi Grup seperti                         in accordance with the Group’s accounting policies as
     diungkapkan pada Catatan 3.                                                   disclosed in Note 3.

     Menentukan nilai wajar dan perhitungan biaya perolehan                        Determining fair value and calculation of cost
     diamortisasi dari instrumen keuangan                                          amortization of financial instruments

     Grup mencatat aset dan liabilitas keuangan tertentu                           The Group records certain financial assets and liabilities
     pada nilai wajar dan pada biaya perolehan diamortisasi,                       at fair values and at amortized costs, which require
     yang mengharuskan penggunaan estimasi akuntansi.                              the use of accounting estimates. While significant
     Sementara komponen signifikan atas pengukuran nilai                           components of fair value measurement and assumptions
     wajar dan asumsi yang digunakan dalam perhitungan                             used in the calculation of cost amortization are
     biaya perolehan diamortisasi ditentukan menggunakan                           determined using verifiable objective evidence, the fair
     bukti objektif yang dapat diverifikasi, jumlah nilai wajar                    value or amortization amount would differ if the Group
     atau amortisasi dapat berbeda bila Grup menggunakan                           utilized different valuation methodology or assumptions.
     metodologi penilaian atau asumsi yang berbeda.                                Such changes would directly affect the Group’s profit or
     Perubahan tersebut dapat memengaruhi secara                                   loss. Further details are disclosed in Note 43.
     langsung laba rugi Grup. Penjelasan lebih rinci
     diungkapkan dalam Catatan 43.




                                                                     42

                                                                                                                                                    513
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 516
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       4.   ESTIMASI DAN PERTIMBANGAN AKUNTANSI                                4.     CRITICAL ACCOUNTING ESTIMATES AND
            YANG PENTING (Lanjutan)                                                   JUDGMENTS (Continued)

            Menentukan penyisihan kerugian kredit ekspektasian                        Determining provision for expected credit losses of trade
            atas piutang usaha                                                        receivables

            Grup menggunakan matriks provisi untuk menghitung                         The Group uses a provision matrix to calculate expected
            kerugian kredit ekspektasian untuk piutang usaha.                         credit losses for trade receivables. The level of provision
            Tingkat provisi didasarkan pada piutang yang telah jatuh                  rates are based on accounts receivable that are past due
            tempo dengan pengelompokan berbagai segmen                                with grouping of various customer segments that have
            pelanggan yang memiliki pola yang sama (seperti: letak                    the same pattern (such as: geographic location, product
            geografis, jenis produk serta jenis dan peringkat                         type and type and customer rating).
            pelanggan).

            Matriks provisi pada awalnya didasarkan pada tingkat                      The provision matrix is initially based on historical default
            gagal bayar historis yang diobservasi oleh Grup. Grup                     rates observed by the Group. The Group adjusts its
            menyesuaikan pengalaman kerugian kredit historis                          historical credit losses experience with future
            dengan informasi masa depan. Misalnya, jika perkiraan                     information. For example, if the forecast for economic
            kondisi ekonomi diperkirakan akan memburuk selama                         conditions is expected to deteriorate over the next year,
            setahun ke depan yang dapat menyebabkan                                   which could lead to an increase in the amount of default,
            peningkatan jumlah gagal bayar, pada setiap tanggal                       at each reporting date, the observed historical default
            pelaporan, tingkat gagal bayar historis yang diobservasi                  rates are updated and changes in future forecasts are
            diperbarui dan perubahan perkiraan masa depan                             analyzed by the Group.
            dianalisis oleh Grup.

            Jumlah kerugian kredit ekspektasian sensitif terhadap                     The amount of expected credit losses is sensitive to
            perubahan keadaan dan perkiraan kondisi ekonomi.                          changes in circumstances and of forecast economic
            Pengalaman kerugian kredit historis Grup dan perkiraan                    conditions. The Group’s historical credit loss experience
            kondisi ekonomi juga tidak dapat mewakili gagal bayar                     and forecast of economic conditions may also not be
            aktual pelanggan di masa depan. Rincian lebih lanjut                      representative of customer’s actual default in the future.
            diungkapkan di Catatan 7 dan 8.                                           Further details are disclosed in Notes 7 and 8.

            Menilai jumlah terpulihkan dari aset nonkeuangan                          Assessing recoverable amounts of non-financial assets

            Penyisihan penurunan nilai pasar dan keusangan                            Allowance for impairment in market value and
            persediaan diestimasi berdasarkan fakta dan situasi                       obsolescence of inventories is estimated based on
            yang tersedia, termasuk namun tidak terbatas kepada,                      available facts and circumstances, including but not
            kondisi fisik persediaan yang dimiliki, harga jual pasar,                 limited to, the inventories own physical condition, their
            estimasi biaya penyelesaian dan estimasi biaya yang                       market selling prices, estimated costs of completion and
            timbul untuk penjualan. Penyisihan dievaluasi kembali                     estimated costs to be incurred for their sales. The
            dan disesuaikan jika terdapat tambahan informasi yang                     provision is re-evaluated and adjusted as additional
            memengaruhi jumlah yang diestimasi. Penjelasan lebih                      information received affects the estimated amount.
            rinci diungkapkan dalam Catatan 9.                                        Further details are disclosed in Note 9.

            Jumlah terpulihkan investasi pada entitas asosiasi,                       The recoverable amounts of investments in associates,
            investasi jangka panjang lainnya, aset tetap dan                          other long-term investments, fixed assets and other non-
            aset tidak lancar lainnya didasarkan pada estimasi                        current assets are based on estimates and assumptions
            dan asumsi khususnya mengenai prospek pasar                               regarding in particular the expected market outlook and
            dan arus kas terkait dengan aset. Estimasi arus kas                       future cash flows associated with the assets. Estimated
            masa depan mencakup perkiraan mengenai pendapatan                         future cash flows include estimates of future revenues.
            masa depan. Setiap perubahan dalam estimasi                               Any changes in these estimations may have a material
            ini mungkin memiliki dampak material terhadap                             impact on the measurement of the recoverable amount
            pengukuran jumlah terpulihkan dan bisa mengakibatkan                      and could result in adjustments to the allowance of
            penyesuaian penyisihan penurunan nilai yang sudah                         impairment already booked. Further details are disclosed
            dibukukan. Penjelasan lebih rinci diungkapkan dalam                       in Notes 12, 13, 14 and 18.
            Catatan 12, 13, 14 dan 18.




                                                                         43

514
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 517
                                                                                                                 FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

4.   ESTIMASI DAN PERTIMBANGAN AKUNTANSI                                    4.     CRITICAL ACCOUNTING ESTIMATES AND
     YANG PENTING (Lanjutan)                                                       JUDGMENTS (Continued)

     Menentukan metode penyusutan dan estimasi masa                                Determining depreciation method and estimated useful
     manfaat aset tetap                                                            lives of fixed assets

     Biaya perolehan aset tetap disusutkan dengan                                  The costs of fixed assets are depreciated on a straight-
     menggunakan metode garis lurus berdasarkan estimasi                           line basis over their estimated useful lives. Management
     masa manfaatnya. Manajemen mengestimasi masa                                  properly estimates the useful lives of these fixed assets
     manfaat aset tetap tiga (3) tahun sampai dengan dua                           to be within three (3) years up to twenty (20) years.
     puluh (20) tahun. Ini adalah ekspektasi umur yang                             These are common life expectancies applied in the
     secara umum diterapkan dalam industri dimana Grup                             industries in which the Group conducts its business.
     menjalankan bisnisnya. Perubahan tingkat pemakaian                            Changes in the expected level of usage and
     dan perkembangan teknologi dapat memengaruhi masa                             technological development could impact on the useful
     manfaat dan nilai sisa aset dan karenanya biaya                               lives and the residual values of these assets and
     penyusutan masa depan mungkin direvisi. Penjelasan                            therefore future depreciation charges could be revised.
     lebih rinci diungkapkan dalam Catatan 14.                                     Further details are disclosed in Note 14.

     Menentukan metode amortisasi dan estimasi volume lalu                         Determining amortization method and estimated traffic
     lintas                                                                        volume

     Dalam menentukan amortisasi hak pengusahaan jalan                             In determining amortization of toll road concession rights,
     tol, manajemen memproyeksikan volume lalu lintas                              the Management has to project traffic volume after
     setelah tahun berjalan selama sisa periode perjanjian                         current year for the remaining years of the concession
     konsesi. Volume lalu lintas diproyeksikan berdasarkan                         agreement. Traffic volume is projected based on the
     jumlah    kendaraan     dan     disesuaikan      dengan                       number of vehicles and adjusted by comparison to actual
     perbandingan terhadap volume lalu lintas aktual.                              vehicle volume.

     Namun seiring berjalannya waktu, volume lalu lintas                           However, the actual vehicle volume in the future could
     aktual dapat berbeda dengan estimasi tersebut,                                differ from the estimate, depending upon changes in
     bergantung pada perubahan faktor eksternal yang dapat                         external factors that may affect toll rates and vehicle
     mempengaruhi tarif tol dan volume lalu lintas.                                volume.

      Penjelasan lebih rinci diungkapkan dalam Catatan 15.                         Further details are disclosed in Note 15.

     Menilai pengendalian atau pengaruh signifikan pada                            Assessing control or significant influence on other
     entitas lain                                                                  entities

     Grup menilai apakah Grup memiliki pengendalian atau                           The Group has assessed the significant influence of the
     pengaruh signifikan pada entitas lain melalui:                                Group in other entities through:
     • adanya dewan perwakilan Grup pada entitas lain dan                          • the presence of the board representative of the
        pernyataan kontraktual.                                                       Group and the contractual term.
     • Grup merupakan pemegang saham mayoritas                                     • the Group is the majority shareholder with greater
        dengan kepentingan ekuitas yang lebih besar dari                              interest than other shareholders.
        pemegang saham lainnya.
     • memiliki kekuatan untuk berpartisipasi dalam                                •      has the power to participate in the financial and
        pengambilan keputusan keuangan dan operasi.                                       operating policy decisions.

      Penjelasan lebih rinci diungkapkan dalam Catatan 12                          Further details are disclosed in Notes 12 and 13.
      dan 13.

     Estimasi biaya dan liabilitas imbalan pascakerja                              Estimate of post-employment benefits expense and
                                                                                   liability

     Penentuan liabilitas dan biaya imbalan pascakerja Grup                        The determination of the Group’s liability and expense
     bergantung pada pemilihan asumsi yang digunakan                               for post-employment benefits is dependent on its
     dalam menghitung jumlah-jumlah tersebut. Asumsi                               selection of certain assumptions used in calculating such
     tersebut termasuk antara lain, tingkat diskonto, tingkat                      amounts. These assumptions include among others,
     kenaikan gaji, tingkat pengunduran diri, tingkat cacat,                       discount rate, salary increment rate, turnover rates,
     umur pensiun normal dan tingkat mortalitas.                                   disability rate, normal pension age and mortality rate.




                                                                     44

                                                                                                                                                 515
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial             Informasi Tambahan      Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                Additional Information    Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 518
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                    unless otherwise stated)

       4.   ESTIMASI DAN PERTIMBANGAN AKUNTANSI                                    4.     CRITICAL ACCOUNTING ESTIMATES AND
            YANG PENTING (Lanjutan)                                                       JUDGMENTS (Continued)

            Sementara Grup berkeyakinan bahwa asumsi tersebut                             While the Group believes that its assumptions are
            adalah wajar dan sesuai, perbedaan signifikan pada                            reasonable and appropriate, significant differences in the
            hasil aktual atau perubahan signifikan dalam asumsi                           Group’s actual results or significant changes in the
            yang ditetapkan Grup dapat memengaruhi secara                                 Group’s assumptions may materially affect its post-
            material liabilitas dan beban imbalan pascakerja.                             employment liability and expense. Further details are
            Penjelasan lebih rinci diungkapkan dalam Catatan 38.                          disclosed in Note 38.

            Menentukan pajak penghasilan                                                  Determining income taxes

            Pertimbangan signifikan dilakukan dalam menentukan                            Significant judgment is involved in determining provision
            provisi atas pajak penghasilan badan. Terdapat transaksi                      for corporate income tax. There are certain transactions
            dan perhitungan tertentu yang penentuan pajak akhirnya                        and computations for which the ultimate tax
            tidak pasti sepanjang kegiatan usaha normal. Grup                             determination is uncertain during the ordinary course of
            mengakui liabilitas atas pajak penghasilan badan yang                         business. The Group recognizes liabilities for expected
            diharapkan berdasarkan estimasi apakah akan terdapat                          corporate income tax based on estimates as to whether
            tambahan pajak penghasilan badan yang akan jatuh                              additional corporate income tax will be due. Further
            tempo. Penjelasan lebih rinci diungkapkan dalam                               details are disclosed in Note 37.
            Catatan 37.

            Grup menelaah aset pajak tangguhan pada setiap                                The Group reviews its deferred tax assets at each
            tanggal pelaporan dan mengurangi jumlah tercatat                              reporting date and reduces the carrying amount to the
            sepanjang tidak ada kemungkinan bahwa laba kena                               extent it is no longer probable that sufficient taxable
            pajak memadai untuk mengompensasi sebagian atau                               profits will be available to allow all or part of the deferred
            seluruh aset pajak tangguhan. Grup juga menelaah                              tax asset to be utilized. The Group also reviews the
            waktu yang diharapkan dan tarif pajak atas pembalikan                         expected timing and tax rates upon reversal of temporary
            perbedaan temporer dan menyesuaikan pengaruh atas                             differences and adjusts the impact of deferred tax
            pajak tangguhan yang sesuai. Penjelasan lebih rinci                           accordingly. Further details are disclosed in Note 37.
            diungkapkan dalam Catatan 37.

            Mengevaluasi provisi dan kontinjensi                                          Evaluating provisions and contingencies

            Grup melakukan pertimbangan untuk membedakan                                  The Group exercises its judgment to distinguish between
            antara provisi dan kontinjensi serta mempersiapkan                            provisions and contingencies and sets up appropriate
            provisi yang sesuai untuk proses hukum atau kewajiban                         provisions for its legal or constructive obligations, if any,
            konstruktif, jika ada, sesuai dengan kebijakan provisinya                     in accordance with its policies on provisions and takes
            dan mempertimbangkan risiko dan ketidakpastian yang                           the relevant risks and uncertainty into account.
            relevan.

            Pada tanggal 31 Desember 2025, Grup berkeyakinan                              As of December 31, 2025, the Group believes that those
            bahwa proses-proses tersebut tidak akan berpengaruh                           proceedings will not have a significant adverse effect on
            secara    signifikan terhadap    laporan  keuangan                            the consolidated financial statements.
            konsolidasian.


       5.   KAS DAN SETARA KAS                                                     5.     CASH AND CASH EQUIVALENTS

                                                                     2025                    2024
             Kas                                                                                                                                 Cash on hand
               Rupiah                                                       577                      402                                             Rupiah
             Kas di bank                                                                                                                    Cash in banks
               Rupiah                                                                                                                             Rupiah
                 PT Bank Panin Dubai Syariah Tbk                       60.365                             -            PT Bank Panin Dubai Syariah Tbk
                 PT Bank Rakyat Indonesia                                                                                    PT Bank Rakyat Indonesia
                    (Persero) Tbk                                     46.109                     17.595                                (Persero) Tbk
                 PT Bank Central Asia Tbk                             31.725                     45.034                       PT Bank Central Asia Tbk
                 PT Bank Negara Indonesia                                                                                    PT Bank Negara Indonesia
                    (Persero) Tbk                                     30.776                     21.602                                (Persero) Tbk
                 PT Bank Jakarta                                      22.652                     11.347                               PT Bank Jakarta




                                                                             45

516
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 519
                                                                                                                     FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

5.   KAS DAN SETARA KAS                                                      5.     CASH AND CASH EQUIVALENTS

                                                            2025                       2024
             PT Bank Mandiri (Persero) Tbk                     14.349                       17.293               PT Bank Mandiri (Persero) Tbk
             PT Bank Tabungan Negara                                                                                PT Bank Tabungan Negara
               (Persero) Tbk                                    4.989                       13.176                             (Persero) Tbk
             PT Bank MNC Internasional Tbk                      3.965                       16.028              PT Bank MNC Internasional Tbk
             Lain-lain (dibawah Rp10 miliar)                    8.684                       10.777                  Others (below Rp10 billion)
             Subtotal                                         223.614                      152.852                                           Subtotal
         Mata uang asing                                                                                                            Foreign currencies
          PT Bank Negara Indonesia                                                                                       PT Bank Negara Indonesia
             (Persero) Tbk                                      8.924                        9.345                                  (Persero) Tbk
          Lain-lain (dibawah Rp10 miliar)                       2.984                        2.510                       Others (below Rp10 billion)
             Subtotal                                          11.908                       11.855                                           Subtotal
      Total kas di bank                                      235.522                       164.707                                   Total cash in banks
      Setara kas                                                                                                                Cash equivalents
        Deposito berjangka (Rupiah)                                                                                      Time deposits (Rupiah)
          PT Bank MNC Internasional Tbk                            551                           -              PT Bank MNC Internasional Tbk
          PT Bank Muamalat                                                                                                 PT Bank Muamalat
            Indonesia Tbk                                               -                    1.042                           Indonesia Tbk
          PT Bank Mega Tbk                                              -                    1.041                        PT Bank Mega Tbk
          PT Bank BPR Harapan Saudara                                   -                    1.033              PT Bank BPR Harapan Saudara
      Total setara kas                                             551                       3.116                                Total cash equivalents
      Total                                                  236.650                       168.225                                                        Total

     Kisaran suku bunga tahunan untuk deposito berjangka                            The annual interest rates of time deposits are 6.75% and
     adalah masing-masing sebesar 6,75% dan 2,25%                                   2.25% to 7.50% for the years ended December 31, 2025
     sampai dengan 7,50% untuk tahun yang berakhir pada                             and 2024, respectively.
     tanggal-tanggal 31 Desember 2025 dan 2024.

     Seluruh kas dan setara kas ditempatkan pada pihak                              All placements in cash and cash equivalents are with
     ketiga.                                                                        third parties.

     Rincian kas dan setara kas berdasarkan mata uang                               Details of cash and cash equivalents based on
     adalah sebagai berikut:                                                        currencies are as follows:

      Mata uang                                             2025                       2024                                                    Currencies
      Rupiah                                                  224.742                      156.370                                               Rupiah
      Dolar AS                                                 11.462                       11.734                                             US Dollar
      Euro                                                          -                           29                                                 Euro
      Yen Jepang                                                  446                           92                                         Japanese Yen
      Total                                                   236.650                      168.225                                                        Total




                                                                      46

                                                                                                                                                                  517
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan              Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                   Additional Information            Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 520
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                    unless otherwise stated)

       6.   INVESTASI JANGKA PENDEK                                                6.     SHORT-TERM INVESTMENTS

                                                                     2025                    2024
             Pihak berelasi (Catatan 40b)                                                                                   Related parties (Note 40b)
             Efek tersedia untuk dijual                                                                                   Available-for-sale securities
             Efek ekuitas tercatat                                                                                           Quoted equity securities
               PT Bakrie Sumatera                                                                                                PT Bakrie Sumatera
                 Plantation Tbk (UNSP)                                        -                   3.617                     Plantation Tbk (UNSP)
               PT Darma Henwa Tbk (DEWA)                                      -                   2.753                PT Darma Henwa Tbk (DEWA)
               PT Bakrie Telecom Tbk (BTEL)                                   -                   2.152                PT Bakrie Telecom Tbk (BTEL)
               PT Bakrieland                                                                                                           PT Bakrieland
                 Development Tbk (ELTY)                                       -                      504                  Development Tbk (ELTY)
               PT Energi Mega                                                                                                        PT Energi Mega
                  Persada Tbk (ENRG)                                          -                          3                   Persada Tbk (ENRG)
             Total Pihak Berelasi                                             -                   9.029                           Total Related Parties
             Pihak ketiga                                                                                                               Third parties
             Diukur pada nilai wajar                                                                                              Fair value through
               melalui laba rugi                                                                                                      profit or loss
             Efek ekuitas tercatat                                                                                           Quoted equity securities
               PT Waskita Beton                                                                                                  PT Waskita Beton
                 Precast Tbk (WSBP)                                         470                      327                     Precast Tbk (WSBP)
             Diperdagangkan (Rp)                                                                                                 Held for trading (Rp)
               Sherwin Investment Limited                             404.060                  404.060                    Sherwin Investment Limited
             Obligasi yang dapat ditukar (Rp)                                                                               Exchangeable bonds (Rp)
              Bellridge Holdings Limited                              664.438                             -                 Bellridge Holdings Limited
             Obligasi yang dapat ditukar (USD)                                                                             Exchangeable bonds (USD)
              Bellridge Holdings Limited                                      -                339.160                      Bellridge Holdings Limited
             Dana investasi (Rp)                                                                                                Investment funds (Rp)
               Fortesque Investment                                                                                             Fortesque Investment
                  Holdings Limited                                    150.000                             -                       Holdings Limited
             Biaya perolehan diamortisasi                                                                                              Amortized cost
             Deposito berjangka (Rp)                                                                                              Time deposits (Rp)
               PT Bank KEB Hana Indonesia                             100.000                 100.000                   PT Bank KEB Hana Indonesia
               PT Bank Mandiri (Persero) Tbk                            2.200                   2.200                  PT Bank Mandiri (Persero) Tbk
             Subtotal                                                 102.200                 102.200                                                 Subtotal
             Total Pihak Ketiga                                      1.321.168                845.747                                 Total Third Parties
             Total                                                   1.321.168                854.776                                                     Total


            Efek Tersedia untuk Dijual                                                    Available-for-Sale Securities

            Kepemilikan saham Grup atas efek tersedia untuk dijual                        The Group’s share ownership in available-for-sale
            adalah sebagai berikut:                                                       securities are as follows:

             Jumlah saham                                                                                                              Number of shares
             (dalam ribuan)                                          2025                    2024                                         (in thousands)
             Perusahaan                                                                                                                         Company
             Pihak berelasi                                                                                                                Related parties
             ELTY                                                             -                 71.943                                               ELTY
             BTEL                                                             -                 43.043                                               BTEL
             UNSP                                                             -                 37.286                                              UNSP
             DEWA                                                             -                 24.800                                             DEWA
             ENRG                                                             -                     13                                              ENRG




                                                                             47

518
                        Profil Perusahaan          Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights            Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 521
                                                                                                                FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

6.   INVESTASI JANGKA PENDEK (Lanjutan)                                      6.     SHORT-TERM INVESTMENTS (Continued)

     Keuntungan yang belum terealisasi atas perubahan nilai                         Unrealized gain for changes in the value of
     investasi jangka pendek yang disajikan sebagai bagian                          short-term investments presented as part of equity
     dari ekuitas pada tanggal 31 Desember 2025 dan 2024                            as of December 31, 2025 and 2024 amounted to nil and
     masing-masing sebesar nihil dan Rp0,7 miliar.                                  Rp0.7 billion, respectively.

     Aset keuangan yang diukur pada nilai wajar melalui                             Financial assets measured at fair value through
     laba rugi                                                                      profit or loss

     Efek ekuitas tercatat                                                          Quoted equity securities

     Pada tanggal 4 Agustus 2023, PT Bakrie Autoparts (BA),                         On August 4, 2023, PT Bakrie Autoparts (BA),
     Entitas Anak, telah menerima sebanyak 20.430.454                               Subsidiary, received 20,430,454 PT Waskita Beton
     saham PT Waskita Beton Precast Tbk (WSBP) yang                                 Precast Tbk (WSBP) shares from the conversion of BA’s
     berasal dari konversi piutang usaha BA dari WSBP.                              trade receivables from WSBP.

     Diperdagangkan                                                                 Held for trading

     Pada tanggal 20 Desember 2019, Perusahaan                                      On December 20, 2019, the Company entered into an
     menandatangani Perjanjian Investasi dengan Sherwin                             Investment Agreement with Sherwin Investment Ltd
     Investment Ltd (Sherwin), perusahaan yang didirikan di                         (Sherwin), company incorporated in Marshall Islands that
     Kepulauan Marshall yang tidak terafiliasi dengan                               is not affiliated with the Company, with the value of
     Perusahaan, dengan nilai investasi sebesar USD3,6 juta.                        USD3.6 million. The Company and Sherwin agreed to an
     Perusahaan dan Sherwin menyetujui opsi investasi yang                          investment option which requires Sherwin to deliver,
     mengharuskan Sherwin menyerahkan, mengalihkan,                                 transfer, and/or make available 10% share in
     dan/atau menyediakan 10% bagian saham PT Petromine                             PT Petromine Energy Trading on or before maturity date
     Energy Trading pada atau sebelum tanggal jatuh tempo                           (December 16, 2029).
     (16 Desember 2029).

     Pada tanggal 15 Desember 2022, Perusahaan                                      On December 15, 2022, the Company transferred all of
     mengalihkan seluruh hak, liabilitas, tugas dan kewajiban                       the Company’s rights, liabilities, duties and obligations
     berdasarkan Perjanjian Investasi antar Perusahaan                              under the Investment Agreement between the Company
     dengan Sherwin kepada PT Bakrie Pipe Industries (BPI),                         and Sherwin to PT Bakrie Pipe Industries (BPI),
     Entitas Anak.                                                                  a Subsidiary.

     Pada tanggal 15 Desember 2024, BPI dan Sherwin                                 On December 15, 2024, BPI and Sherwin agreed to
     menyetujui untuk membuat adendum terhadap                                      an addendum to the Investment Agreement,
     Perjanjian Investasi, dengan memasukkan ketentuan                              incorporating a new provision which states that if
     baru yang menyatakan bahwa apabila Sherwin tidak                               Sherwin is unable or fails to deliver the assets specified
     dapat atau gagal menyerahkan aset sebagaimana                                  in the Investment Agreement, Sherwin is obligated to
     ditetapkan dalam Perjanjian Investasi, maka Sherwin                            provide the BPI with a substitute in the form of cash
     wajib menyerahkan pengganti kepada BPI dalam bentuk                            amounting to Rp404.1 billion.
     uang tunai sebesar Rp404,1 miliar.

     Obligasi yang dapat ditukar                                                    Exchangeable bonds

     Pada tanggal 5 November 2024, Bellridge Holdings                               On November 5, 2024, Bellridge Holdings Limited
     Limited (Bellridge) menerbitkan obligasi yang dapat                            (Bellridge) issued exchangeable bonds (EB) amounting
     ditukar (EB) sebesar USD21,0 juta kepada Perusahaan.                           to USD21.0 million to the Company. The EB bears
     EB tersebut dikenakan bunga dengan tingkat kupon                               interest at a coupon rate of 11% per annum and will be
     sebesar 11% per tahun dan akan jatuh tempo dalam lima                          due in five (5) years. These bonds can be exchanged
     (5) tahun. Obligasi tersebut dapat ditukar dengan saham                        into shares or other instruments owned by Bellridge or its
     atau instrumen lain yang dimiliki oleh Bellridge atau                          affiliates.
     afiliasinya.

     Pada tanggal 10 Februari 2025, Bellridge menerbitkan                           On February 10, 2025, Bellridge issued exchangeable
     obligasi yang dapat ditukar sebesar Rp127,6 miliar                             bonds amounting to Rp127.6 billion to the Company.
     kepada Perusahaan. EB tersebut dikenakan bunga                                 The EB bears interest at a coupon rate of 10% per
     dengan tingkat kupon sebesar 10% per tahun dan akan                            annum and will be due in five (5) years. These bonds can
     jatuh tempo dalam lima (5) tahun. Obligasi ini dapat                           be exchanged into shares or other instruments owned by
     ditukar dengan saham atau instrumen lain yang dimiliki                         Bellridge or its affiliates.
     oleh Bellridge atau afiliasinya.




                                                                      48

                                                                                                                                                 519
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 522
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       6.   INVESTASI JANGKA PENDEK (Lanjutan)                                 6.     SHORT-TERM INVESTMENTS (Continued)

            Pada tanggal 22 Mei 2025, Bellridge menerbitkan                           On May 22, 2025, Bellridge issued exchangeable bonds
            obligasi yang dapat ditukar sebesar Rp127,1 miliar                        amounting to Rp127.1 billion to the Company. The EB
            kepada Perusahaan. EB tersebut dikenakan bunga                            bears interest at a coupon rate of 11% per annum and
            dengan tingkat kupon sebesar 10% per tahun dan akan                       will be due in five (5) years. These bonds can be
            jatuh tempo dalam lima (5) tahun. Obligasi ini dapat                      exchanged into shares or other instruments owned by
            ditukar dengan saham atau instrumen lain yang dimiliki                    Bellridge or its affiliates.
            oleh Bellridge atau afiliasinya.

            Pada tanggal 31 Oktober 2025, Bellridge dan                               On October 31, 2025, Bellridge and BNBR entered into
            Perusahaan     menandatangani     amandemen  atas                         an amendment to the exchangeable bond issuance
            perjanjian penerbitan obligasi konversi tanggal                           agreement dated November 5, 2024, whereby the parties
            5 November 2024, dimana para pihak sepakat untuk                          agreed to amend the terms of the agreement which were
            mengubah ketentuan perjanjian yang sebelumnya                             previously denominated entirely in United States Dollars
            seluruhnya menggunakan mata uang Dolar Amerika                            (USD) to Indonesian Rupiah (Rp).
            Serikat (USD) menjadi mata uang Rupiah (Rp).

            Pada tanggal 18 Desember 2025, BPI mengadakan                             On December 18, 2025, BPI entered into a settlement
            perjanjian penyelesaian piutang dari Perusahaan atas                      agreement of the outstanding receivables from the
            pengalihan obligasi yang dapat ditukar Bellridge sebesar                  Company through the transfer of the exchangeable
            Rp348,3 miliar. Sejak tanggal pengalihan semua hak,                       bonds issued by Bellridge amounting to Rp348.3 billion.
            kewajiban, tugas dan kewajiban berdasarkan obligasi                       As of the transfer date all the right, liabilities, duties and
            yang dapat ditukar Bellridge telah dialihkan oleh                         obligations related to the exchangeable bonds issued by
            Perusahaan kepada BPI.                                                    Bellridge was transferred by the Company to BPI.

            Selama tahun berjalan, Perusahaan menerima                                During the year, the Company received interest income
            pendapatan bunga dari investasi pada obligasi yang                        from the investment in exchangeable bonds and applied
            dapat ditukar dan menggunakan sebagian dari                               part of the interest towards settlement of other payables.
            pendapatan bunga tersebut untuk penyelesaian utang                        Although, the Company did not execute conversion or
            lain-lain. Meskipun demikian, Perusahaan tidak                            realize the principal amount as initially expected,
            melakukan konversi atau merealisasikan pokok obligasi                     management assessed that current presentation remains
            sebagaimana yang awalnya diharapkan, manajemen                            appropriate as the Company retains full ability to convert
            menilai bahwa penyajian sebagai aset lancar masih                         and realize the investment in exchangeable bonds within
            sesuai karena Perusahaan memiliki kemampuan penuh                         twelve (12) months after the reporting date, with no
            untuk melakukan konversi dan merealisasikan investasi                     contractual restrictions.
            pada obligasi yang dapat ditukar tersebut dalam jangka
            waktu dua belas (12) bulan setelah tanggal pelaporan,
            tanpa adanya pembatasan kontraktual.

            Dana investasi                                                            Investment funds

            Pada tanggal 26 November 2025, Perusahaan                                 On November 26, 2025, the Company entered into an
            mengadakan perjanjian jasa pengelolaan investasi                          investment management service agreement with
            dengan Fortesque Investment Holdings Limited                              Fortesque Investment Holdings Limited (Fortesque),
            (Fortesque), perusahaan yang didirikan di Kepulauan                       company incorporated in British Virgin Islands that is not
            Virgin Britania Raya yang tidak terafiliasi dengan                        affiliated with the Company, to manage and implement
            Perusahaan, untuk mengelola dan melaksanakan                              the investment strategy agreed by both parties for total
            strategi investasi yang telah disetujui oleh kedua belah                  investment amounting to Rp150.0 billion.
            pihak untuk total investasi sebesar Rp150,0 miliar.

            Pada tanggal 31 Desember 2025, nilai buku neto                            As of December 31, 2025, the net book value of financial
            aset keuangan yang diukur pada nilai wajar melalui laba                   assets at fair value through profit or loss amounted to
            rugi sebesar Rp1,2 triliun.                                               Rp1.2 trillion

            Pada tanggal 31 Desember 2024, nilai buku neto                            As of December 31, 2024, the net book value of financial
            aset keuangan yang diukur pada nilai wajar melalui laba                   assets at fair value through profit or loss amounted to
            rugi sebesar Rp404,4 miliar dan USD21,0 juta (setara                      Rp404.4 billion and USD21.0 million (equivalent to
            dengan Rp339,2 miliar).                                                   Rp339.2 billion).

            Deposito berjangka                                                        Time deposits

            Deposito berjangka merupakan penempatan dana                              Time deposits represented placements with terms of
            dengan jangka waktu empat (4) sampai dengan enam                          four (4) to six (6) months and earned interest at annual
            (6) bulan dan memperoleh suku bunga tahunan berkisar                      rates ranging from 5.0% to 6.25%.
            antara 5,0% sampai dengan 6,25%.


                                                                         49

520
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 523
                                                                                                                    FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

6.   INVESTASI JANGKA PENDEK (Lanjutan)                                     6.     SHORT-TERM INVESTMENTS (Continued)

     Rincian investasi jangka pendek berdasarkan mata uang                         Details of short-term investments based on currencies
     adalah sebagai berikut:                                                       are as follows:

      Mata uang                                            2025                       2024                                                   Currencies
      Rupiah                                               1.321.168                      515.616                                                 Rupiah
      Dolar AS                                                     -                      339.160                                               US Dollar
      Total                                                1.321.168                      854.776                                                       Total


     Manajemen berkeyakinan bahwa tidak terdapat                                   The management believes that there are no events
     kejadian-kejadian atau perubahan-perubahan keadaan                            or changes in circumstances that indicates any
     yang mengindikasikan adanya penurunan nilai investasi                         impairment in the value of short-term investments as of
     jangka pendek pada tanggal 31 Desember 2025.                                  December 31, 2025.


7.   PIUTANG USAHA                                                          7.     TRADE RECEIVABLES

                                                           2025                     2024
      Pendapatan sudah ditagih                                                                                                   Billed revenues
      Pihak ketiga                                                                                                                    Third parties
        PT Mitsubishi Motors                                                                                               PT Mitsubishi Motors
           Kramayudha Indonesia                              48.509                       40.439                      Kramayudha Indonesia
        KSO Adhi Hutama Nindya Abipraya                      44.783                       40.494              KSO Adhi Hutama Nindya Abipraya
        PT Pertamina Hulu Rokan                              33.320                       47.653                     PT Pertamina Hulu Rokan
        PT Pertamina EP                                      32.574                            -                              PT Pertamina EP
        PT Hino Motors Manufacturing                                                                             PT Hino Motors Manufacturing
           Indonesia                                         20.733                    34.477                                      Indonesia
        John Holland PTY LTD                                 17.594                    17.594                            John Holland PTY LTD
        PT Krakatau Pipe Industries                          16.665                    99.750                      PT Krakatau Pipe Industries
        PT Wijaya Karya (Persero) Tbk                        16.381                         -                    PT Wijaya Karya (Persero) Tbk
        PT Punj Llyod Indonesia                              11.961                    11.961                          PT Punj Llyod Indonesia
        PT Krama Yudha Tiga Berlian                          11.846                    11.804                     PT Krama Yudha Tiga Berlian
        PT Waskita Karya (Persero) Tbk                       10.755                     8.158                   PT Waskita Karya (Persero) Tbk
        Lihir Gold Ltd                                       10.074                    10.074                                     Lihir Gold Ltd
        PT Brantas Abipraya                                   8.461                    21.240                              PT Brantas Abipraya
        PT Petroflexx Prima Daya                              7.884                    27.275                         PT Petroflexx Prima Daya
        Medco E&P Grissik Ltd                                 3.548                    14.272                            Medco E&P Grissik Ltd
        PT Sinar Jaya Megah Langgeng                            160                    61.600                   PT Sinar Jaya Megah Langgeng
        Konsorsium Petro-BPI-CPM                                  -                    30.496                      Konsorsium Petro-BPI-CPM
        PT Catur Prima Perkasa                                    -                    19.735                          PT Catur Prima Perkasa
        PT Indal Steel Pipe                                       -                    15.765                               PT Indal Steel Pipe
        KSO Waskita - Nindya                                      -                    12.415                             KSO Waskita - Nindya
        Lain-lain (dibawah Rp10 miliar)                     160.571                   132.149                       Others (below Rp10 billion)
         Total pihak ketiga                                 455.819                   657.351                                      Total third parties
      Pihak berelasi (Catatan 40a)                           56.176                       55.892                             Related parties (Note 40a)
      Total pendapatan sudah ditagih                        511.995                   713.243                                     Total billed revenues




                                                                     50

                                                                                                                                                                521
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan             Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                   Additional Information           Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 524
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                      unless otherwise stated)

       7.   PIUTANG USAHA (Lanjutan)                                                 7.     TRADE RECEIVABLES (Continued)

                                                                     2025                    2024

             Pendapatan belum ditagih                                                                                                    Unbilled revenues
             Pihak ketiga                                             276.356                  190.539                                          Third parties
             Total                                                    788.351                  903.782                                                Total
             Dikurangi penyisihan kerugian                                                                                               Less allowance for
               atas penurunan nilai                                  (102.802)                (106.006)                                impairment losses
             Neto                                                     685.549                  797.776                                                          Net


            Mutasi penyisihan kerugian atas penurunan nilai piutang                         The movements in the allowance for impairment losses
            usaha adalah sebagai berikut:                                                   on trade receivables are as follows:

                                                                     2025                    2024
             Saldo awal                                               106.006                  147.834                                Beginning balance
             Perubahan selama tahun berjalan:                                                                                    Changes during the year:
               Penyisihan kerugian
                 penurunan nilai                                       10.746                     8.894                  Provision for impairment losses
               Pemulihan penyisihan                                   (13.950)                  (35.636)                            Reversal of provision
             Dekonsolidasi entitas anak                                     -                   (15.086)                     Deconsolidation of subsidiary
             Saldo Akhir                                              102.802                  106.006                                      Ending Balance


            Rincian umur piutang usaha adalah sebagai berikut:                              Details of aging schedule of trade receivables are as
                                                                                            follows:

                                                                     2025                    2024
             Belum jatuh tempo                                                                                                        Not yet past due until
               sampai dengan 1 bulan                                  151.915                  261.680                                     up to 1 month
             1 bulan - 3 bulan                                        169.775                  351.360                                 1 month - 3 months
             3 bulan - 6 bulan                                         66.459                   31.475                                3 months - 6 months
             6 bulan - 1 tahun                                         15.522                    4.922                                   6 months - 1 year
             Lebih dari 1 tahun                                       384.680                  254.345                                         Over 1 year
             Total                                                    788.351                  903.782                                                Total
             Dikurangi penyisihan kerugian                                                                                               Less allowance for
               atas penurunan nilai                                  (102.802)                (106.006)                                impairment losses
             Neto                                                     685.549                  797.776                                                          Net


            Rincian piutang usaha berdasarkan mata uang adalah                              Details of trade receivables based on currencies are as
            sebagai berikut:                                                                follows:

             Mata uang                                               2025                    2024                                                   Currencies
             Rupiah                                                   676.193                  768.490                                                   Rupiah
             Dolar AS                                                   9.356                   29.286                                                 US Dollar
             Total                                                    685.549                  797.776                                                       Total


            Manajemen berkeyakinan bahwa penyisihan kerugian                                The management believes that the allowance for
            atas penurunan nilai piutang usaha adalah cukup untuk                           impairment losses on trade receivables is adequate to
            menutup kemungkinan kerugian atas tidak tertagihnya                             cover possible losses on uncollectible trade receivables.
            piutang usaha.




                                                                            51

522
                        Profil Perusahaan          Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights              Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 525
                                                                                                                    FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

7.   PIUTANG USAHA (Lanjutan)                                               7.     TRADE RECEIVABLES (Continued)

     Pada tanggal 31 Desember 2025 dan 2024, beberapa                              As of December 31, 2025 and 2024, several Subsidiaries
     Entitas Anak menggunakan piutang usaha sebagai                                used trade receivables as collateral for short-term and
     jaminan atas pinjaman jangka pendek dan jangka                                long-term loans (Notes 19 and 26).
     panjang (Catatan 19 dan 26).


8.   PIUTANG LAIN-LAIN                                                      8.     OTHER RECEIVABLES

                                                           2025                     2024
      Pihak ketiga                                                                                                                    Third parties
      Rupiah                                                                                                                                 Rupiah
      CV Inti Mandiri Sadaya                               177.619                    177.619                                CV Inti Mandiri Sadaya
      PT Kuantum Akselerasi Indonesia                       53.530                     53.530                       PT Kuantum Akselerasi Indonesia
      PT Surya Ganesa Amani                                 41.270                     41.270                               PT Surya Ganesa Amani
      PT Mandala Raya Yuwana                                36.677                      2.584                             PT Mandala Raya Yuwana
      PT Praja Persada Imperium                             31.433                     30.220                            PT Praja Persada Imperium
      Lembaga Manajemen Aset                                                                                              Lembaga Manajemen Aset
        Negara (LMAN)                                        29.061                            -                                  Negara (LMAN)
      Lain-lain (dibawah Rp10 miliar)                        30.405                       48.322                         Others (below Rp10 billion)
      Subtotal                                              399.995                   353.545                                                       Subtotal
      Mata uang asing                                                                                                            Foreign currencies
      TJA Power Corporation (Asia) Ltd.                    226.169                    217.813                       TJA Power Corporation (Asia) Ltd.
      Poseidon Corporate Services Ltd.                     114.758                    202.025                       Poseidon Corporate Services Ltd.
      Xenica Trading Ltd.                                   26.017                     28.984                                   Xenica Trading Ltd.
      Subtotal                                              366.944                   448.822                                                       Subtotal
      Total pihak ketiga                                    766.939                   802.367                                          Total third parties
      Pihak berelasi (Catatan 40c)                                                                                           Related parties (Note 40c)
      PT Lativi Media Karya                                   5.000                        5.000                                  PT Lativi Media Karya
      Lain-lain (dibawah Rp10 miliar)                         3.483                            -                             Others (below Rp10 billion)
      Total                                                 775.422                   807.367                                                             Total
      Dikurangi penyisihan kerugian                                                                                                   Less allowance for
        atas penurunan nilai                               (387.404)                 (279.677)                                      impairment losses
      Neto                                                  388.018                   527.690                                                              Net


     Mutasi penyisihan kerugian atas penurunan nilai piutang                       The movements in the allowance for impairment losses
     lain-lain adalah sebagai berikut:                                             on other receivables are as follows:

                                                           2025                     2024
      Saldo awal                                            279.677                   272.075                                        Beginning balance
      Perubahan selama tahun berjalan:                                                                                       Changes during the year:
        Penyisihan penurunan nilai                           99.084                            -                     Provision for impairment losses
        Selisih kurs                                          8.356                       10.053                       Foreign exchange translation
        Pemulihan penyisihan                                   (409)                      (2.451)                               Reversal of provision
      Akuisisi entitas anak                                     696                            -                         Acquisition of new subsidiary
      Saldo Akhir                                           387.404                   279.677                                          Ending Balance




                                                                     52

                                                                                                                                                                  523
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan               Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                   Additional Information             Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 526
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                      unless otherwise stated)

       8.   PIUTANG LAIN-LAIN (Lanjutan)                                             8.     OTHER RECEIVABLES (Continued)

            Rincian umur piutang lain-lain adalah sebagai berikut:                          Details of aging schedule of other receivables are as
                                                                                            follows:

                                                                     2025                    2024
             1 bulan - 3 bulan                                         65.738                        -                            1 month - 3 months
             3 bulan - 6 bulan                                         34.916                   30.220                           3 months - 6 months
             Lebih dari 6 bulan                                       674.768                  777.147                                Over 6 months
             Total                                                    775.422                  807.367                                          Total
             Dikurangi penyisihan kerugian                                                                                         Less allowance for
               atas penurunan nilai                                  (387.404)                (279.677)                          impairment losses
             Neto                                                     388.018                  527.690                                                    Net


            CV Inti Mandiri Sadaya (IMS)                                                    CV Inti Mandiri Sadaya (IMS)

            Pada tanggal 28 Oktober 2016, Perusahaan mengakui                               On October 28, 2016, the Company recognized
            hak tagih dari IMS sehubungan dengan layanan teknis                             receivables from IMS in relation to technical services
            yang disediakan oleh PT Bakrie Power (BP), Entitas                              provided by PT Bakrie Power (BP), a Subsidiary, to IMS.
            Anak, kepada IMS.

            Pada tahun 2023, terdapat kasus yang telah diajukan ke                          In 2023, there is a case filed to the Supreme Court of the
            Mahkamah Agung Republik Indonesia antara IMS dan                                Republic of Indonesia between IMS and the Company
            Perusahaan terkait piutang tersebut (Catatan 47).                               related to the outstanding receivable mentioned above
                                                                                            (Note 47).

            Mahkamah Agung telah memutuskan mengabulkan                                     The Supreme Court has rendered a decision granting the
            permohonan kasasi Perusahaan sehingga hak tagih                                 cassation petition filed by the Company, thereby
            terhadap IMS terkait layanan teknis tetap berlaku.                              affirming the validity of its right to claim payment from
                                                                                            IMS in relation to technical services.

            Pada tahun 2024, setelah keluarnya putusan Mahkamah                             In 2024, following the issuance of the Supreme Court’s
            Agung, IMS mengajukan gugatan kembali ke Pengadilan                             award, IMS filed a new lawsuit with the South Jakarta
            Negeri Jakarta Selatan dengan Tergugat yaitu                                    District Court, naming the Company as the Defendant
            Perusahaan dan BP sebagai Turut Tergugat. Pengadilan                            and BP as a Co-Defendant. The District Court ruled that
            Negeri telah memutuskan bahwa gugatan IMS tidak                                 IMS’ claim was inadmissible (niet ontvankelijk verklaard).
            dapat diterima (niet ontvankelijk verklaard). Setelah                           After the District Court issued its decision, IMS filed an
            keluarnya putusan Pengadilan Negeri, IMS mengajukan                             appeal to DKI Jakarta High Court, the appeal was later
            permohonan Banding ke Pengadilan Tinggi DKI Jakarta,                            withdrawn by IMS (Note 47).
            permohonan Banding tersebut kemudian dicabut oleh
            IMS. (Catatan 47).

            Pada tanggal 31 Desember 2025 dan 2024, saldo                                   As of December 31, 2025 and 2024, the outstanding
            tagihan IMS sebesar Rp177,6 miliar.                                             balance of the receivable from IMS amounted to
                                                                                            Rp177.6 billion.

            PT Kuantum Akselerasi Indonesia (KAI)                                           PT Kuantum Akselerasi Indonesia (KAI)

            Pada tanggal 26 Januari 2023, PT Bakrie Metal                                   On January 26, 2023, PT Bakrie Metal Industries (BMI),
            Industries (BMI), Entitas Anak, menandatangani                                  a Subsidiary, entered into Shares Sale and Purchase
            Perjanjian Jual Beli Saham dan Pemindahan Hak                                   Agreement and Transfer of Rights of Shares to KAI for
            atas Saham kepada KAI sejumlah 5.353.000.000 saham                              5,353,000,000 shares owned by BMI at value of
            milik BMI dengan nilai Rp10 per saham sejumlah                                  Rp10 per share for a total amount of Rp53.5 billion.
            Rp53,5 miliar.

            Pada tanggal 31 Desember 2025 dan 2024, saldo                                   As of December 31, 2025 and 2024, the outstanding
            tagihan KAI sebesar Rp53,5 milliar.                                             balance of the receivable from KAI amounted to
                                                                                            Rp53.5 billion.




                                                                            53

524
                      Profil Perusahaan            Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights              Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 527
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

8.   PIUTANG LAIN-LAIN (Lanjutan)                                           8.     OTHER RECEIVABLES (Continued)

     PT Surya Ganesa Amani (SGA)                                                   PT Surya Ganesa Amani (SGA)

     Pada tanggal 23 September 2022, Perusahaan dan SGA                            On September 23, 2022, the Company and SGA entered
     menandatangani perjanjian utang piutang sebesar                               into a loan agreement amounting to Rp5.3 billion for joint
     Rp5,3 miliar untuk modal kerja sama yang dikenakan                            working capital that bears annual interest of 3.0% and
     bunga tahunan sebesar 3,0% dan jatuh tempo pada                               due on September 23, 2023. This agreement has been
     tanggal 23 September 2023. Perjanjian ini telah diubah                        amended to extend the due date to September 23, 2026.
     untuk memperpanjang tanggal jatuh tempo sampai
     dengan 23 September 2026.

     Pada tanggal 21 Agustus 2023, PT VKTR Teknologi                               On August 21, 2023, PT VKTR Teknologi Mobilitas Tbk
     Mobilitas Tbk (VKTR), Entitas Anak, dan SGA,                                  (VKTR), a Subsidiary, and SGA, entered into a loan
     menandatangani perjanjian utang piutang sebesar                               agreement amounting to Rp4,0 billion for joint working
     Rp4,0 miliar untuk modal kerja sama, yang dikenakan                           capital that bears annual interest of 2.5% and was due
     bunga tahunan sebesar 2,5% dan telah jatuh tempo                              on August 20, 2024. This agreement was extended, most
     pada tanggal 20 Agustus 2024. Perjanjian ini telah                            recently on August 19, 2024, and extends the due date
     diperpanjang, terakhir pada tanggal 19 Agustus 2024,                          of the agreement until August 20, 2025.
     dan memperpanjang tanggal jatuh tempo perjanjian
     sampai dengan tanggal 20 Agustus 2025.

     Pada tanggal 26 Oktober 2023, VKTR dan SGA                                    On October 26, 2023, VKTR and SGA entered into a
     menandatangani perjanjian utang piutang sebesar                               loan agreement amounting to Rp4.7 billion for joint
     Rp4,7 miliar untuk modal kerja sama yang dikenakan                            working capital that bears annual interest of 2.5% and
     bunga tahunan sebesar 2,5% dan telah jatuh tempo                              was due on December 31, 2023. This agreement has
     pada tanggal 31 Desember 2023. Perjanjian ini telah                           been amended to extend the due date to December 30,
     diubah untuk memperpanjang tanggal jatuh tempo                                2025.
     sampai dengan 30 Desember 2025.

     Pada tanggal 27 Februari 2024, VKTR dan SGA                                   On February 27, 2024, VKTR and SGA entered into a
     menandatangani perjanjian utang piutang sebesar                               loan agreement amounting to Rp31.4 billion for joint
     Rp31,4 miliar untuk modal kerja sama yang dikenakan                           working capital that bears annual interest of 2.5% with
     bunga tahunan sebesar 2,5% dengan jangka waktu                                term of twelve (12) months. This agreement has been
     selama dua belas (12) bulan. Perjanjian ini telah diubah                      amended to extend the due date to February 26, 2026.
     untuk memperpanjang tanggal jatuh tempo sampai
     dengan 26 Februari 2026.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
     tagihan SGA sebesar Rp41,3 miliar.                                            balance of the receivable from SGA amounted to
                                                                                   Rp41.3 billion.

     PT Mandala Raya Yuwana (MRY)                                                  PT Mandala Raya Yuwana (MRY)

     Pada tanggal 31 Desember 2025, MRY menandatangani                             On December 31, 2025, MRY received the assignment
     perjanjian pengalihan piutang dengan PT Bakrie                                of receivables from PT Bakrie Autoparts (BA), a
     Autoparts (BA), Entitas Anak, dimana BA mengalihkan                           Subsidiary, pursuant to an assignment agreement. Under
     hak tagih atas piutang dari Perusahaan kepada MRY.                            this agreement, BA transferred its rights to collect
     Jumlah piutang yang dialihkan berdasarkan perjanjian                          receivables from the Company to MRY amounting to
     tersebut adalah sebesar Rp34,1 miliar.                                        Rp34.1 billion.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
     tagihan MRY masing-masing sebesar Rp36,7 miliar dan                           balance of the receivable from MRY amounted to
     nihil.                                                                        Rp36.7 billion and nil, respectively.

     PT Praja Persada Imperium (PPI)                                               PT Praja Persada Imperium (PPI)

     Pada tanggal 20 Desember 2023, VKTR dan PPI                                   On December 20, 2023, VKTR and PPI entered into a
     menandatangani perjanjian utang piutang sebesar                               loan agreement amounting to Rp4.3 billion for joint
     Rp4,3 miliar untuk modal kerja sama yang dikenakan                            working capital that bears annual interest of 2.5% and
     bunga tahunan sebesar 2,5% dan telah jatuh tempo                              was due on December 20, 2024. On December 19,
     pada tanggal 20 Desember 2024. Pada tanggal                                   2024, this agreement was amended increasing the total
     19 Desember 2024, perjanjian ini telah diubah sehingga                        loan to Rp9.5 billion.
     pinjaman menjadi Rp9,5 miliar.



                                                                     54

                                                                                                                                                525
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 528
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       8.   PIUTANG LAIN-LAIN (Lanjutan)                                       8.     OTHER RECEIVABLES (Continued)

            Pada tanggal 27 Desember 2024, VKTR dan PPI                               On December 27, 2024, VKTR and PPI entered into a
            menandatangani perjanjian utang piutang sebesar                           loan agreement amounting to Rp20.8 billion for joint
            Rp20,8 miliar untuk modal kerja sama yang dikenakan                       working capital that bears annual interest of 2.5% with
            bunga tahunan sebesar 2,5% dengan jangka waktu                            term of twelve (12) months.
            selama dua belas (12) bulan.

            Pada tanggal 28 Mei 2025, Perseroan melepas                               On May 28, 2025, the Company disposed of 5,246,300
            5.246.300 saham UNSP senilai Rp567,0 juta,                                shares of UNSP amounting to Rp567.0 million,
            71.942.500 saham ELTY senilai Rp647,9 juta, dan                           71,942,500 shares of ELTY amounting to Rp647.9
            12.500 saham ENRG senilai Rp2,2 juta kepada PPI                           million, and 12,500 shares of ENRG amounting to Rp2.2
            dengan nilai keseluruhan sebesar Rp1,2 miliar.                            million to PPI, with the total amount of Rp1.2 billion.

            Pada tanggal 31 Desember 2025 dan 2024, saldo                             As of December 31, 2025 and 2024, the outstanding
            tagihan PPI masing-masing sebesar Rp31,4 miliar dan                       balance of the receivable from PPI amounted to
            Rp30,2 miliar.                                                            Rp31.4 billion and Rp30.2 billion, respectively.

            Lembaga Manajemen Aset Negara (LMAN)                                      Lembaga Manajemen Aset Negara (LMAN)

            Piutang LMAN beserta piutang dari Pemerintah yang                         LMAN receivables and its interest receivables are
            berkaitan dengan pembayaran PT Cimanggis Cibitung                         receivables from Government regarding PT Cimanggis
            Tollways (CCT), Entitas Anak, untuk pembebasan lahan                      Cibitung Tollways (CCT), a Subsidiary, payments for land
            Cimanggis - Cibitung yang akan digantikan oleh                            acquisition of Cimanggis - Cibitung that will be
            Pemerintah.                                                               reimbursed by the Government.

            Berdasarkan Peraturan Presiden Republik Indonesia                         Based on Indonesian Presidential Regulation No. 109
            No. 109 tahun 2020 tentang Percepatan Pelaksanaan                         year 2020 on Accelerating the Implementation of
            Proyek Strategis Nasional dan Peraturan Pemerintah                        Strategic National Projects and Government Regulation
            No. 19 tahun 2021 tentang Penyelenggaraan Pengadaan                       No.19 year 2021 on Land Procurement for Development
            Tanah bagi Pembangunan untuk Kepentingan Umum,                            of Public Interest, funding of land procurement for public
            pendanaan pengadaan tanah untuk kepentingan umum                          interest can be sourced in advance from the entity that
            dapat bersumber terlebih dahulu dari dana Badan Usaha                     will be repaid with funds from the State Budget and
            yang akan dibayar kembali dengan dana yang                                Expenditure.
            bersumber dari Anggaran Pendapatan dan Belanja
            Negara.

            Berdasarkan Akta Notaris No. 03 oleh Notaris Rina                         Based on Notarial Deed No. 03 of Rina Utami Djauhari,
            Utami Djauhari, S.H. tanggal 10 Februari 2020 tentang                     S.H. dated February 10, 2020, regarding the Amendment
            amendemen VII Perjanjian Pengusahaan Jalan Tol                            VII of the Cimanggis - Cibitung Toll Road concession
            Cimanggis - Cibitung, Perusahaan setuju untuk                             agreement, the Company agreed to provide bridging
            menyediakan dana talangan untuk pembebasan lahan                          fund for land acquisition related to Cimanggis - Cibitung
            terkait dengan Jalan Tol Cimanggis - Cibitung dengan                      Toll Road amounted to Rp6.70 trillion.
            jumlah sebesar Rp6,70 trilun.

            Piutang Pemerintah dikenakan “biaya dana” sebesar                         The Government receivable is charged at “cost of fund”
            Bank Indonesia 7 day repo rate dan akan dikembalikan                      using Bank Indonesia 7 day repo rate and will be
            setelah permohonan pembayaran dana ganti kerugian                         refunded after the request for payment of the
            disetujui oleh LMAN yang diakui oleh Perusahaan                           compensation funds approved by LMAN recognized by
            sebagai piutang bunga Pemerintah.                                         the Company as Government interest receivables.

            Pada tanggal 31 Desember 2025 dan 2024, saldo                             As of December 31, 2025 and 2024, the outstanding
            tagihan LMAN masing-masing sebesar Rp29,1 miliar dan                      balance of the receivable from LMAN amounted to
            nihil.                                                                    Rp29.1 billion and nil, respectively.

            TJA Power Corporation (Asia) Ltd. (TJA)                                   TJA Power Corporation (Asia) Ltd. (TJA)

            Pada tanggal 28 Maret 2012, PT Bakrie Power (BP),                         On March 28, 2012, PT Bakrie Power (BP), a Subsidiary,
            Entitas Anak, memberikan fasilitas pinjaman kepada TJA                    provided a loan facility to TJA amounting to
            sebesar USD5,0 juta yang dikenakan bunga sebesar                          USD5.0 million that bears annual interest of LIBOR plus
            LIBOR ditambah 6,0% per tahun dan telah jatuh tempo                       6.0% and was due on March 29, 2014.
            pada tanggal 29 Maret 2014.

            Pada tanggal 27 Desember 2013, perjanjian atas                            On December 27, 2013, the loan facility agreement with
            pemberian fasilitas pinjaman kepada TJA telah diubah                      TJA was amended as follows:
            sebagai berikut:
            a. perpanjangan periode pinjaman untuk dua tahun dan                      a. extension of the loan period for another two years
               jatuh tempo pada tanggal 28 Maret 2016; dan                               and was due on March 28, 2016; and



                                                                         55

526
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 529
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

8.   PIUTANG LAIN-LAIN (Lanjutan)                                           8.     OTHER RECEIVABLES (Continued)

     b. bunga tahunan atas pinjaman menjadi 5,5% pada                              b. annual interest on the loan shall be 5.5% for the
        tahun kedua, 6,0% pada tahun ketiga dan 6,5% pada                             second year, 6.0% for the third year and 6.5% for the
        tahun keempat.                                                                fourth year.

     Pada tanggal 20 Agustus 2015, TJA mengalihkan uang                            On August 20, 2015, TJA assigned to BP its advances in
     mukanya di PT Tanjung Jati Power Company (TJPC)                               PT Tanjung Jati Power Company (TJPC) which reduced
     kepada BP untuk mengurangi saldo fasilitas pinjaman                           the outstanding balance of the loan facility by
     sebesar USD2,8 juta. Kemudian, TJA menjual seluruh                            USD2.8 million. Furthermore, TJA sold all of its shares in
     kepemilikan di TJPC dan penerimaan sebesar                                    TJPC and the proceeds amounting to USD1.3 million
     USD1,3 juta digunakan untuk penyelesaian utang ke BP.                         was applied against the loan payable to BP.

     Perusahaan telah melakukan penyisihan penuh atas                              The Company has made a full allowance for impairment
     kerugian penurunan nilai atas tidak tertagihnya piutang                       losses due to uncollectible receivables.
     tersebut.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, outstanding balance
     pinjaman adalah sebesar USD13,4 juta (masing-masing                           of the loan facility amounted to USD13.4 million,
     setara dengan Rp226,2 miliar dan Rp217,8 miliar).                             (equivalent to Rp226.2 billion and Rp217.8 billion,
                                                                                   respectively).

     Poseidon Corporate Services Ltd. (Poseidon)                                   Poseidon Corporate Services Ltd. (Poseidon)

     Pada tanggal 4 Juli 2024, Golden Sands Oasis Ltd                              On July 4, 2024, Golden Sands Oasis Ltd (GSO),
     (GSO), Entitas Anak, dan PPI menandatangani                                   a Subsidiary, and PPI entered into a loan agreement
     perjanjian utang piutang sebesar USD15,0 juta untuk                           amounting to USD15.0 million that bears annual interest
     yang dikenakan bunga tahunan sebesar 2% dan akan                              of 2% and will be within twenty four (24) months.
     jatuh tempo dalam waktu dua puluh empat (24) bulan.

     Pada tanggal 29 November 2024, GSO, Poseidon dan                              On November 29, 2024, GSO, Poseidon and PPI
     PPI menandatangani Perjanjian Pengalihan Utang                                entered into a Transfer of Debt Agreement whereby
     dimana Poseidon mengambil alih semua kewajiban PPI                            Poseidon assumed all the obligations of PPI to GSO.
     kepada GSO.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
     tagihan Poseidon masing-masing sebesar USD6,8 juta                            balance of the receivable from Poseidon amounted to
     (setara dengan Rp114,8 miliar) dan USD15,0 juta (setara                       USD6.8 million (equivalent to Rp114.8 billion) and
     dengan Rp202,0 miliar).                                                       USD15.0 million (equivalent to Rp202.0 billion),
                                                                                   respectively.

     Xenica Trading Ltd (Xenica)                                                   Xenica Trading Ltd (Xenica)

     Pada tanggal 20 Desember 2024, VKTR telah menjual                             On December 20, 2024, VKTR sold and transferred its
     dan mengalihkan saham Equipmake Holdings PLC                                  shares in Equipmake Holdings PLC (“Equipmake”) to
     (“Equipmake”) kepada Xenica Trading Ltd (“Xenica”)                            Xenica Trading Ltd (“Xenica”) for a total price of
     dengan harga total GBP1.425.500 (Catatan 47).                                 GBP1,425,500 (Note 47).

     Pada tanggal 5 Maret 2025, VKTR telah menerima uang                           On March 5, 2025, VKTR received the down payment
     muka dari Xenica sebesar Rp5,8 miliar atau setara                             from Xenica amounting to Rp5.8 billion or equivalent to
     dengan 20% dari Harga Jual-Beli.                                              20% of the Sale-Purchase Price.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
     tagihan Xenica masing-masing sebesar Rp26,0 miliar                            balance of the receivable from Xenica amounted to
     dan Rp29,0 miliar.                                                            Rp26.0 billion and Rp29.0 billion, respectively.

     PT Lativi Media Karya                                                         PT Lativi Media Karya

     Pada tanggal 28 Desember 2023, PT Bakrie Pipe                                 On December 28, 2023, PT Bakrie Pipe Industries (BPI),
     Industries (BPI), Entitas Anak, memberikan fasilitas                          a Subsidiary, provided a loan facility to PT Lativi Media
     pinjaman kepada PT Lativi Media Karya sebesar                                 Karya amounting to Rp20.0 billion. The loan facility bears
     Rp20,0 miliar yang dikenakan bunga sebesar 11,5% per                          interest at 11.5% per annum and due on January 20,
     tahun dan jatuh tempo pada tanggal 20 Januari 2024.                           2024. This facility was extended and was due on
     Fasilitas ini telah diperpanjang dan jatuh tempo pada                         December 31, 2025.
     tanggal 31 Desember 2025.


                                                                     56

                                                                                                                                                527
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 530
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                      unless otherwise stated)

       8.   PIUTANG LAIN-LAIN (Lanjutan)                                             8.     OTHER RECEIVABLES (Continued)

            Pada tanggal 31 Desember 2025 dan 2024, saldo                                   As of December 31, 2025 and 2024, outstanding balance
            pinjaman adalah sebesar Rp5,0 miliar.                                           of the loan facility amounted to Rp5.0 billion.

            Rincian piutang lain-lain berdasarkan mata uang adalah                          Details of other receivables based on currencies are as
            sebagai berikut:                                                                follows:

             Mata uang                                               2025                    2024                                                   Currencies
             Rupiah                                                   247.243                  296.681                                                Rupiah
             Dolar AS                                                 114.758                  202.025                                              US Dollar
             Pound Sterling Inggris                                    26.017                   28.984                                   Great British Pound
             Total                                                    388.018                  527.690                                                       Total


            Manajemen berkeyakinan bahwa penyisihan kerugian                                The management believes that the allowance for
            atas penurunan nilai piutang usaha adalah cukup untuk                           impairment losses on trade receivables is adequate to
            menutup kemungkinan kerugian atas tidak tertagihnya                             cover possible losses on uncollectible other receivables.
            piutang lain-lain.


       9.   PERSEDIAAN                                                               9.     INVENTORIES

                                                                     2025                    2024
             Barang jadi                                              294.607                  435.187                                      Finished goods
             Bahan baku                                               192.962                  343.677                                       Raw materials
             Bahan pembantu dan suku cadang                            79.346                   79.091                   Indirect materials and spare-parts
             Barang dalam proses                                       64.695                  106.195                                     Work-in-process
             Lain-lain (dibawah Rp10 miliar)                            4.289                    3.164                          Others (below Rp10 billion)
             Total                                                    635.899                  967.314                                               Total
             Dikurangi penyisihan persediaan                                                                                  Less allowance for inventory
               usang                                                   (9.528)                   (9.383)                                 obsolescence
             Neto                                                     626.371                  957.931                                                          Net


            Mutasi penyisihan persediaan usang adalah sebagai                               Movements in the allowance for inventory obsolescence
            berikut:                                                                        are as follows:

                                                                     2025                    2024
             Saldo awal                                                 9.383                    16.958                                Beginning balance
             Perubahan selama tahun berjalan                                                                                      Changes during the year
               Penambahan penyisihan                                      650                         -                            Additional allowance
               Pemulihan penyisihan                                      (505)                   (7.575)                          Reversal of allowance
             Saldo Akhir                                                9.528                      9.383                                    Ending Balance


            Berdasarkan hasil penelaahan atas kondisi persediaan,                           Based on review of the condition of inventories, the
            manajemen berkeyakinan bahwa penyisihan persediaan                              management believes that the allowance for inventory
            usang cukup untuk menutup kemungkinan kerugian atas                             obsolescence is adequate to cover possible losses due
            penurunan nilai persediaan.                                                     to the decline in the value of inventories.




                                                                            57

528
                      Profil Perusahaan            Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights              Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 531
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

9.   PERSEDIAAN (Lanjutan)                                                  9.     INVENTORIES (Continued)

     Manajemen mengasuransikan persediaan terhadap                                 The management insured inventories against losses
     risiko kebakaran dan risiko lainnya melalui suatu paket                       from fire and other risks under blanket policies. Total sum
     polis. Jumlah nilai pertanggungan asuransi persediaan                         insured for inventories amounted to Rp98.7 billion and
     adalah masing-masing sebesar Rp98,7 miliar dan                                Rp123.3 billion as of December 31, 2025 and 2024,
     Rp123,3 miliar pada tanggal 31 Desember 2025 dan                              respectively. The insurance coverage for inventories of
     2024. Nilai pertanggungan asuransi atas persediaan                            BA, BUMM, BMC, BMI, BPI, SEAPI and BBI are included
     milik BA, BUMM, BMC, BMI, BPI, SEAPI dan BBI                                  in the blanket policies of insurance with fixed assets
     ditanggung melalui suatu paket polis gabungan dengan                          (Note 14). The management believes that the total sum
     asuransi aset tetap (Catatan 14). Manajemen                                   insured is adequate to cover possible losses from fire
     berkeyakinan bahwa nilai pertanggungan tersebut cukup                         and certain other risks of the inventories insured.
     untuk menutup kemungkinan kerugian dari risiko
     kebakaran dan risiko tertentu lainnya atas persediaan
     yang dipertanggungkan.

     Pada tanggal 31 Desember 2025 dan 2024, persediaan                            As of December 31, 2025 and 2024, raw materials
     bahan baku dan barang jadi sejumlah Rp394,2 miliar dan                        and finished goods totaling Rp394.2 billion and
     Rp639,0 miliar digunakan sebagai jaminan atas                                 Rp639.0 billion, are pledged as collateral for short-term
     pinjaman jangka pendek (Catatan 19).                                          loans (Note 19).


10. BEBAN DIBAYAR DIMUKA                                                    10. PREPAID EXPENSES

                                                            2025                     2024
      Asuransi                                                  1.819                      1.161                                              Insurance
      Sewa                                                        970                      1.707                                                   Rent
      Lain-lain (dibawah Rp1 miliar)                            2.887                        190                               Others (below Rp1 billion)
      Total                                                     5.676                      3.058                                                          Total


     Beban dibayar dimuka lain-lain berkaitan dengan biaya                         Prepaid expenses – others pertain to other operational
     operasional lainnya.                                                          expenses.


11. ASET LANCAR LAINNYA                                                     11. OTHER CURRENT ASSETS

                                                            2025                     2024

      Kas di bank yang
        dibatasi penggunaannya                               700.605                       7.295                                Restricted cash in banks
      Uang muka                                                                                                                                Advances
        Pembelian                                            184.082                      48.019                                            Purchases
        Proyek                                                79.547                      78.765                                              Projects
        Operasional                                            4.516                       6.994                                           Operational
        Lain-lain (dibawah Rp10 miliar)                       38.973                      39.194                            Others (below Rp10 billion)
         Subtotal                                            307.118                  172.972                                                    Subtotal
      Total                                                1.007.723                  180.267                                                             Total


     Kas di bank yang dibatasi penggunaannya digunakan                             Restricted cash in banks are used as collateral for
     sebagai jaminan untuk pembayaran pokok atas pinjaman                          payment of principal for short-term bank loans (Note 19).
     bank jangka pendek (Catatan 19). Seluruh kas di bank                          All placements of restricted cash in banks are with third
     yang dibatasi penggunaannya ditempatkan pada pihak                            parties. Details of restricted cash in banks is as follows:
     ketiga. Rincian kas      di    bank  yang dibatasi
     penggunaannya sebagai berikut:




                                                                     58

                                                                                                                                                                  529
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan                Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information              Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 532
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                     unless otherwise stated)

       11. ASET LANCAR LAINNYA (Lanjutan)                                           11. OTHER CURRENT ASSETS (Continued)

                                                                       2025                  2024
             Rupiah                                                                                                                             Rupiah
             PT Bank Negara Indonesia                                                                                       PT Bank Negara Indonesia
               (Persero) Tbk                                            357.729                          -                             (Persero) Tbk
             PT Bank Mandiri (Persero) Tbk                              158.135                          -               PT Bank Mandiri (Persero) Tbk
             PT Bank Rakyat Indonesia                                                                                        PT Bank Rakyat Indonesia
               (Persero) Tbk                                            112.204                       -                                (Persero) Tbk
             PT Bank Nationalnobu Tbk                                    48.864                       -                     PT Bank Nationalnobu Tbk
             PT Bank Central Asia Tbk                                    14.548                       -                      PT Bank Central Asia Tbk
             PT Bank MNC Internasional Tbk                                5.977                   6.740                 PT Bank MNC Internasional Tbk
             PT Bank Sinarmas Tbk                                         2.650                       -                         PT Bank Sinarmas Tbk
             Lain-lain (dibawah Rp1 miliar)                                 331                     393                       Others (below Rp1 billion)
             Mata uang asing                                                                                                       Foreign currencies
             PT Bank Mandiri (Persero) Tbk                                   167                         -               PT Bank Mandiri (Persero) Tbk
             PT Bank Negara Indonesia                                                                                       PT Bank Negara Indonesia
               (Persero) Tbk                                                   -                    162                              (Persero) Tbk
             Total                                                      700.605                   7.295                                                    Total


            Uang muka proyek merupakan uang muka yang                                      Advances for projects are advances paid to contractors
            dibayarkan kepada kontraktor untuk pembangunan                                 for the construction of production and other facilities
            fasilitas produksi dan lainnya (Catatan 47).                                   (Note 47).

            Uang muka pembelian merupakan uang muka yang                                   Advances for purchases consist of advances for the
            berkaitan dengan pembelian bahan baku.                                         purchases of raw materials.

            Uang muka – lain-lain merupakan uang muka pembelian                            Advances - others consist of advance payments for
            untuk kegiatan operasional dan aktivitas pendukung                             operational and other supporting activities.
            lainnya.


       12. INVESTASI PADA ENTITAS ASOSIASI                                          12. INVESTMENT IN ASSOCIATE

                                                      31 Desember/ December 31, 2025 dan/and 2024
                                                            Persentase
                                                           Kepemilikan/
                                                          Percentage of
                                                            Ownership           Jumlah/
             Entitas                                            (%)            Amount                                                                     Entity
             PT Bakrie Investa Eco Industri                          20.00                             10.000             PT Bakrie Investa Eco Industri


            Pada tanggal 31 Desember 2025 dan 2024, manajemen                             As of December 31, 2025 and 2024, management
            berkeyakinan bahwa tidak terdapat penurunan nilai atas                        believes that there was no impairment in value of
            investasi pada entitas asosiasi.                                              investment in associate.




                                                                              59

530
                       Profil Perusahaan           Ikhtisar Utama               Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights             Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 533
                                                                                                                        FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)

13. INVESTASI JANGKA PANJANG LAINNYA                                            13. OTHER LONG-TERM INVESTMENTS

                                                           31 Desember / December 31 , 2025
                                                             Persentase
                                                            Kepemilikan/
                                                           Percentage of
                                                             Ownership          Jumlah/
      Penyertaan Saham                                           (%)           Amount                                       Investment in Shares of Stock
      PT Cakra Agra Abadi                                      40.00                             272.000                            PT Cakra Agra Abadi
      PT Seamless Pipe Indonesia Jaya                           4.80                             128.908               PT Seamless Pipe Indonesia Jaya
      PT Kalimantan Jawa Gas                                   20.00                             110.045                       PT Kalimantan Jawa Gas
      PT Sokoria Geothermal Indonesia                           3.00                              10.342                PT Sokoria Geothermal Indonesia
      PT Indomobil Ventura Transportasi                        30.00                               3.000               PT Indomobil Ventura Transportasi
      PT Tanjung Jati Power Company                            20.00                               1.714                 PT Tanjung Jati Power Company
      PT Sarana Lampung Ventura                                 3.05                                 660                    PT Sarana Lampung Ventura
      PT Global Komunikasi Dewata                              35.00                                 525                   PT Global Komunikasi Dewata
      PT Sarana Papua Ventura                                  5.63                                  330                      PT Sarana Papua Ventura
      Total                                                                                      527.524                                                    Total


                                                           31 Desember / December 31 , 2024
                                                             Persentase
                                                            Kepemilikan/
                                                           Percentage of
                                                             Ownership          Jumlah/
      Penyertaan Saham                                           (%)           Amount                                       Investment in Shares of Stock
      PT Cakra Agra Abadi                                      40.00                             272.000                            PT Cakra Agra Abadi
      PT Seamless Pipe Indonesia Jaya                           4.80                             128.908                 PT Seamless Pipe Indonesia Jaya
      PT Kalimantan Jawa Gas                                   20.00                             110.045                        PT Kalimantan Jawa Gas
      PT Sokoria Geothermal Indonesia                           3.00                              10.342                 PT Sokoria Geothermal Indonesia
      PT Cimanggis Cibitung Tollways                           10.00                               9.343                  PT Cimanggis Cibitung Tollways
      PT Tanjung Jati Power Company                            20.00                               1.714                  PT Tanjung Jati Power Company
      PT Sarana Lampung Ventura                                 3.05                                 660                     PT Sarana Lampung Ventura
      PT Global Komunikasi Dewata                              35.00                                 525                    PT Global Komunikasi Dewata
      PT Sarana Papua Ventura                                   5.63                                 330                       PT Sarana Papua Ventura
      Total                                                                                      533.867                                                    Total


     Mutasi investasi jangka panjang lainnya                                           Changes in other long-term investments

                                                                2025                      2024
                                                                                                                                      Carrying amounts at
      Jumlah tercatat awal tahun                                 533.867                       992.709                                 beginning of year
      Penambahan                                                   3.000                       272.000                                            Additions
      Akuisisi entitas anak (Catatan 1c)                          (9.343)                            -                  Acquisition of subsidiary (Note 1c)
      Pelepasan                                                        -                       (29.421)                                          Disposals
      Dekonsolidasi entitas anak                                       -                      (701.421)                     Deconsolidation of subsidiary
      Jumlah Tercatat Akhir Tahun                                527.524                      533.867                 Carrying Amounts at End of Year




                                                                         60

                                                                                                                                                                    531
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan              Tanggung Jawab Sosial                Informasi Tambahan             Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan               dan Lingkungan                   Additional Information           Financial Report
                                  Corporate Governance             Social and Environmental
                                  Implementation Report                 Responsibility
Page 534
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       13. INVESTASI JANGKA PANJANG LAINNYA (Lanjutan)                         13. OTHER LONG-TERM INVESTMENTS (Continued)

            PT Indomobil Ventura Transportasi                                         PT Indomobil Ventura Transportasi

            Pada bulan Februari 2025, PT VKTR Teknologi                               In February 2025, PT VKTR Teknologi Mobilitas Tbk,
            Mobilitas Tbk, Entitas Anak, melakukan penyertaan                         a Subsidiary, made an equity investment in PT Indomobil
            saham pada PT Indomobil Ventura Transportasi (IVT)                        Ventura Transportasi (IVT) amounting to Rp3.0 billion
            sebesar Rp3,0 miliar untuk pembelian 3.000 lembar                         for 3,000 shares or equivalent to 30% share ownership
            saham atau setara dengan 30% kepemilikan saham di                         in IVT.
            IVT.

            PT Cimanggis Cibitung Tollways                                            PT Cimanggis Cibitung Tollways

            Pada tanggal 28 November 2025, PT Bakrie Toll                             On November 28, 2025, PT Bakrie Toll Indonesia (BTI)
            Indonesia (BTI) mengakuisisi 72.000.000 saham                             acquired 72,000,000 shares in PT Cimanggis Cibitung
            PT Cimanggis Cibitung Tollways dari PT Sarana Multi                       Tollways (CCT) from PT Sarana Multi Infrastruktur (SMI)
            Infrastruktur (SMI) dan PT Waskita Toll Road (WTR).                       and PT Waskita Toll Road (WTR). Also part of the
            Akuisisi tersebut juga mencakup pinjaman pemegang                         acquisition is CCT’s shareholder loan from SMI and WTR
            saham CCT dari SMI dan WTR yang diklasifikasikan                          classified as other equity component.
            sebagai komponen ekuitas lainnya.

            Sebelum transaksi tersebut, Perusahaan dan BTI                            Prior to this transaction, the Company and BTI held a
            memiliki sejumlah 8.000.000 saham atau kepemilikan                        total of 8,000,000 shares or 10% share ownership in
            saham sebesar 10% di CCT, yang dicatat dalam akun                         CCT, which was recorded under other long-term
            investasi jangka panjang lainnya. Sebagai akibat dari                     investments account. As a result of remeasuring the 10%
            pengukuran kembali atas kepentingan ekuitas sebesar                       equity interest held before the business combination,
            10% yang dimiliki sebelum kombinasi bisnis, keuntungan                    gain from remeasurement of previously held interest
            dari pengukuran kembali kepentingan yang dimiliki                         amounting to Rp422.4 billion was recognized in the
            sebelumnya sebesar Rp422,4 miliar diakui dalam                            consolidated statement of profit or loss and other
            laporan laba rugi dan komprehensif lain konsolidasian.                    comprehensive income.

            Setelah akuisisi, saldo investasi jangka panjang lainnya                  Following the acquisition, the balance of other long-term
            direklasifikasi sebagai bagian dari investasi pada entitas                investments was reclassified as part of investment in a
            anak.                                                                     subsidiary.

            Grup melakukan investasi penyertaan saham pada                            The Group made certain investments in shares of stock
            perusahaan lain yang sahamnya tidak diperdagangkan di                     of nonlisted companies in order to gain from the potential
            bursa dengan tujuan untuk memperoleh hasil dari                           long-term growth of these companies.
            potensi pertumbuhan jangka panjang dari perusahaan-
            perusahaan tersebut.

            Pada tanggal 31 Desember 2025, manajemen                                 As of December 31, 2025, management believes that
            berkeyakinan bahwa tidak terdapat penurunan nilai atas                   there was no impairment in value of long-term
            investasi jangka panjang.                                                investments.




                                                                         61

532
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 535
                                                                                                                                   FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                            NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                            FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                  FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                        DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                        (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                 unless otherwise stated)

14. ASET TETAP                                                                           14. FIXED ASSETS

                                      Saldo                                                                                             Saldo
                                   1 Januari/                                                                     Akuisisi          31 Desember/
                                  Balance as of                                                                Entitas Anak/        Balance as of
                                   January 1,        Penambahan/       Pengurangan/       Reklasifikasi/        Acquisition         December 31,
                                      2025            Additions         Deductions      Reclassifications      of Subsidiary            2025
      Biaya Perolehan                                                                                                                                         Acquisition Costs
      Pemilikan langsung                                                                                                                                        Direct ownership
      Tanah                             391.049            106.031                -                     -                      -           497.080                          Land
      Hak atas tanah                     25.643                  -                -                     -                      -            25.643                     Landrights
      Prasarana tanah                    41.242              1.206                -                   960                      -            43.408           Land improvements
      Bangunan dan prasarana            554.640              7.291           (1.679)              129.366                      -           689.618   Buildings and improvements
      Mesin dan peralatan             2.600.571            109.534          (27.040)              131.290                      -         2.814.355     Machinery and equipment
                                                                                                                                                              Telecommunication
      Alat telekomunikasi              169.543                  682               -                        -                -             170.225                   equipment
      Alat-alat pengangkutan           138.660               17.576          (5.048)                   2.245              104             153.537      Transportation equipment
      Perabotan dan peralatan                                                                                                                         Office equipment, furniture
         kantor                        195.502               10.400            (377)                   3.668            2.823             212.016                 and fixtures
      Subtotal                        4.116.850            252.720          (34.144)              267.529               2.927            4.605.883                       Subtotal
      Aset hak guna                                                                                                                                           Rights of use asset
      Perabotan dan peralatan                                                                                                                         Office equipment, furniture
         kantor                           2.561                    -              -                        -                -               2.561                 and fixtures
      Mesin dan peralatan                24.716                    -              -                        -                -              24.716     Machinery and equipment
      Alat-alat pengangkutan              1.378                    -              -                        -              768               2.146      Transportation equipment
      Subtotal                           28.655                    -              -                        -              768              29.423                        Subtotal
      Aset dalam Pengerjaan                                                                                                                           Assets under Construction
      Prasarana tanah                      960                    -               -                  (960)                     -                -            Land improvements
      Bangunan dan prasarana           126.931                4.036               -              (129.366)                     -            1.601    Buildings and improvements
      Mesin dan peralatan              113.075               24.024               -              (131.290)                     -            5.809      Machinery and equipment
      Alat-alat pengangkutan             6.706                2.469               -                (2.245)                     -            6.930      Transportation equipment
      Perabotan dan peralatan                                                                                                                         Office equipment, furniture
         kantor                           1.138               3.175               -                (3.668)                     -              645                 and fixtures
      Subtotal                         248.810               33.704               -              (267.529)                     -           14.985                        Subtotal
      Total Biaya Perolehan           4.394.315            286.424          (34.144)                       -            3.695            4.650.290      Total Acquisition Costs
      Akumulasi Penyusutan                                                                                                                           Accumulated Depreciation
      Pemilikan langsung                                                                                                                                        Direct ownership
      Hak atas tanah                     17.118                  -                -                        -                   -            17.118                     Landrights
      Prasarana tanah                    25.332              1.768                -                        -                   -            27.100           Land improvements
      Bangunan dan prasarana            298.425             24.388                -                        -                   -           322.813   Buildings and improvements
      Mesin dan peralatan             1.689.526            118.672          (24.793)                       -                   -         1.783.405     Machinery and equipment
                                                                                                                                                              Telecommunication
      Alat telekomunikasi              144.975                3.957               -                        -                -             148.932                   equipment
      Alat-alat pengangkutan            62.344               14.486          (3.332)                       -              104              73.602      Transportation equipment
      Perabotan dan peralatan                                                                                                                         Office equipment, furniture
         kantor                        177.039                5.985             (37)                       -            1.868             184.855                 and fixtures
      Subtotal                        2.414.759            169.256          (28.162)                       -            1.972            2.557.825                       Subtotal
      Aset hak guna                                                                                                                                           Right-of-use asset
      Perabotan dan peralatan                                                                                                                         Office equipment, furniture
         kantor                           2.561                   -               -                        -                -               2.561                 and fixtures
      Mesin dan peralatan                 4.404               2.094               -                        -                -               6.498     Machinery and equipment
      Alat-alat pengangkutan              1.093                  13               -                        -              704               1.810      Transportation equipment
      Subtotal                            8.058               2.107               -                        -              704              10.869                        Subtotal
      Total Akumulasi                                                                                                                                        Total Accumulated
        Penyusutan                    2.422.817            171.363          (28.162)                       -            2.676            2.568.694              Depreciation
      Penyisihan Kerugian                                                                                                                                        Allowance for
      Penurunan Nilai                                                                                                                                         Impairment Loss
      Mesin dan peralatan                17.167                    -              -                        -                   -           17.167      Machinery and equipment
      Jumlah Tercatat                 1.954.331                                                                                          2.064.430           Carrying Amounts




                                                                                  62

                                                                                                                                                                                    533
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan               Tanggung Jawab Sosial               Informasi Tambahan                  Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan                dan Lingkungan                  Additional Information                Financial Report
                                          Corporate Governance              Social and Environmental
                                          Implementation Report                  Responsibility
Page 536
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                                     unless otherwise stated)

       14. ASET TETAP (Lanjutan)                                                                    14. FIXED ASSETS (Continued)

                                                 Saldo                                                                                              Saldo
                                              1 Januari/                                                                   Dekonsolidasi        31 Desember/
                                             Balance as of                                                                 Entitas Anak/        Balance as of
                                              January 1,     Penambahan/        Pengurangan/         Reklasifikasi/       Deconsolidation       December 31,
                                                 2024         Additions          Deductions        Reclassifications       of Subsidiary            2024
             Biaya Perolehan                                                                                                                                              Acquisition Costs
             Pemilikan langsung                                                                                                                                             Direct ownership
             Tanah                                 423.193              -            (32.144)                      -                       -          391.049                           Land
             Hak atas tanah                         26.118              -               (475)                      -                       -           25.643                      Landrights
             Prasarana tanah                        41.242              -                  -                       -                       -           41.242            Land improvements
             Bangunan dan prasarana                545.116         14.359             (5.523)                    951                    (263)         554.640    Buildings and improvements
             Mesin dan peralatan                 2.552.549         49.125               (794)                    404                    (713)       2.600.571      Machinery and equipment
                                                                                                                                                                          Telecommunication
             Alat telekomunikasi                  168.332           1.211                  -                       -                       -         169.543                    equipment
             Alat-alat pengangkutan                76.364          50.247             (2.682)                 15.152                    (421)        138.660       Transportation equipment
             Perabotan dan peralatan                                                                                                                              Office equipment, furniture
                kantor                            211.500            7.252            (8.326)                  2.174               (17.098)          195.502                  and fixtures
             Subtotal                            4.044.414        122.194            (49.944)                 18.681               (18.495)         4.116.850                       Subtotal
             Aset hak guna                                                                                                                                                Rights of use asset
             Perabotan dan peralatan                                                                                                                              Office equipment, furniture
                kantor                               2.561               -                 -                        -                      -           2.561                  and fixtures
             Mesin dan peralatan                    22.390           2.326                 -                        -                      -          24.716      Machinery and equipment
             Alat-alat pengangkutan                  1.378               -                 -                        -                      -           1.378       Transportation equipment
             Subtotal                               26.329           2.326                 -                        -                      -          28.655                        Subtotal
             Aset dalam Pengerjaan                                                                                                                                Assets under Construction
             Prasarana tanah                             -            960                  -                       -                       -             960             Land improvements
             Bangunan dan prasarana                 19.385        123.649                  -                 (16.103)                      -         126.931     Buildings and improvements
             Mesin dan peralatan                     3.276        112.377                  -                  (2.578)                      -         113.075       Machinery and equipment
             Alat-alat pengangkutan                  3.457          3.249                  -                       -                       -           6.706       Transportation equipment
             Perabotan dan peralatan                                                                                                                              Office equipment, furniture
                kantor                                   -           1.138                 -                        -                      -            1.138                 and fixtures
             Subtotal                               26.118        241.373                  -                 (18.681)                      -         248.810                        Subtotal
             Total Biaya Perolehan               4.096.861        365.893            (49.944)                       -              (18.495)         4.394.315       Total Acquisition Costs
             Akumulasi Penyusutan                                                                                                                                Accumulated Depreciation
             Pemilikan langsung                                                                                                                                             Direct ownership
             Hak atas tanah                         17.805             35               (722)                      -                       -           17.118                      Landrights
             Prasarana tanah                        23.708          1.936               (312)                      -                       -           25.332            Land improvements
             Bangunan dan prasarana                288.051         16.160             (5.523)                      -                    (263)         298.425    Buildings and improvements
             Mesin dan peralatan                 1.614.822         76.691               (542)                   (806)                   (639)       1.689.526      Machinery and equipment
                                                                                                                                                                          Telecommunication
             Alat telekomunikasi                  138.995            5.980                 -                        -                      -         144.975                    equipment
             Alat-alat pengangkutan                56.116            8.805            (2.156)                       -                   (421)         62.344       Transportation equipment
             Perabotan dan peralatan                                                                                                                              Office equipment, furniture
                kantor                            198.882            3.528            (8.326)                       -              (17.045)          177.039                  and fixtures
             Subtotal                            2.338.379        113.135            (17.581)                   (806)              (18.368)         2.414.759                       Subtotal
             Aset hak guna                                                                                                                                                Right-of-use asset
             Perabotan dan peralatan                                                                                                                              Office equipment, furniture
                kantor                               2.561               -                 -                       -                       -            2.561                 and fixtures
             Mesin dan peralatan                     1.606           1.992                 -                     806                       -            4.404     Machinery and equipment
             Alat-alat pengangkutan                  1.093               -                 -                       -                       -            1.093      Transportation equipment
             Subtotal                                5.260           1.992                 -                     806                       -            8.058                       Subtotal
             Total Akumulasi                                                                                                                                             Total Accumulated
               Penyusutan                        2.343.639        115.127            (17.581)                       -              (18.368)         2.422.817               Depreciation
             Penyisihan Kerugian                                                                                                                                             Allowance for
             Penurunan Nilai                                                                                                                                              Impairment Loss
             Mesin dan peralatan                    17.167                -                -                        -                      -          17.167       Machinery and equipment
             Jumlah Tercatat                     1.736.055                                                                                          1.954.331            Carrying Amounts



            Alokasi beban penyusutan adalah sebagai berikut:                                               Allocation of depreciation expense is as follows:

                                                                                   2025                      2024
             Beban pokok pendapatan                                                148.442                      99.196                                       Cost of revenues
             Beban umum dan administrasi                                                                                                            General and administrative
               (Catatan 34)                                                          22.921                     15.931                                  expenses (Note 34)
             Total                                                                 171.363                    115.127                                                               Total




                                                                                           63

534
                         Profil Perusahaan                    Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                     Analisis dan Pembahasan Manajemen
                         Corporate Profile                    Main Highlights                  Report from the Board of Commissioners                   Management’s Discussion & Analysis
                                                                                                       & the Board of Directors
Page 537
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

14. ASET TETAP (Lanjutan)                                                   14. FIXED ASSETS (Continued)

     Rincian aset dalam pengerjaan adalah sebagai berikut:                         Details of assets under construction are as follows:

                                             Persentase                                   Estimasi Tahun
                                            Penyelesaian/                                  Penyelesaian/
                                            Percentage of      Nilai Tercatat/               Estimated
                                             Completion        Carrying Value                 Year of
                                                 (%)                 (Rp)                   Completion
      31 Desember 2025                                                                                                          December 31, 2025
      Bangunan dan prasarana                       51-95                       1.601            2026                    Buildings and improvements
      Mesin dan peralatan                          51-95                       5.809            2026                      Machinery and equipment
      Alat-alat pengangkutan                        35                         6.930            2026                      Transportation equipment
      Perabotan dan peralatan                                                                                            Office equipment, furniture
        kantor                                       35                          645            2026                                  and fixtures
      Total                                                                  14.985                                                                  Total

      31 Desember 2024                                                                                                          December 31, 2024
      Prasarana tanah                              75-80                        960             2025                            Land improvements
      Bangunan dan prasarana                       30-95                   126.931              2025                    Buildings and improvements
      Mesin dan peralatan                          18-95                   113.075              2025                      Machinery and equipment
      Alat-alat pengangkutan                       90-95                     6.706              2025                      Transportation equipment
      Perabotan dan peralatan                                                                                            Office equipment, furniture
        kantor                                     40-90                       1.138            2025                                  and fixtures
      Total                                                                248.810                                                                   Total


     Manajemen berkeyakinan bahwa tidak ada hambatan                               The management believes that there are no obstacles
     yang dapat mengganggu penyelesaian atas aset-aset                             that can interfere with the completion of these assets.
     tersebut.

     Aset tetap dengan pemilikan langsung diasuransikan                            Direct ownership of fixed assets is covered by insurance
     terhadap risiko kebakaran, risiko gempa bumi dan risiko                       against losses from fire, earthquake and other risk
     lainnya berdasarkan suatu paket polis. Jumlah nilai                           under blanket policies. Total sum insured for fixed
     pertanggungan asuransi aset tetap masing-masing                               assets amounted to Rp1.9 trillion and USD5.0 million
     sebesar Rp1,9 triliun dan USD5,0 juta pada tanggal                            as of December 31, 2025 and Rp1.7 trillion and
     31 Desember 2025 dan Rp1,8 triliun dan USD5,0 juta                            USD5.0 million as of December 31, 2024. The insurance
     pada tanggal 31 Desember 2024. Nilai pertanggungan                            coverage for fixed assets of BMI, BPI, SEAPI, BA,
     asuransi atas aset tetap BMI, BPI, SEAPI, BA, BUMM,                           BUMM, BMC, BIIN and MKN includes sum insured for
     BMC, BIIN dan MKN termasuk nilai pertanggungan                                inventories (Note 9).
     asuransi atas persediaan (Catatan 9).

     Manajemen berkeyakinan bahwa nilai pertanggungan                              The management believes that the sum insured is
     tersebut telah memadai untuk menutup kemungkinan                              adequate to cover the possible losses from these insured
     kerugian atas aset tetap yang dipertanggungkan.                               risks.

     Pada tanggal 31 Desember 2025 dan 2024, tidak                                 As of December 31, 2025 and 2024, there are no
     terdapat aset tetap yang tidak dipakai sementara dan                          temporarily idle fixed assets and fixed assets retired from
     aset tetap yang dihentikan dari penggunaan aktif.                             active use.

     Pada tanggal 31 Desember 2025 dan 2024, jumlah                                As of December 31, 2025 and 2024, the gross carrying
     tercatat aset tetap bruto yang telah disusutkan penuh                         amount of fully depreciated fixed assets that are
     dan masih digunakan adalah masing-masing sebesar                              still being used amounted to Rp862.0 billion and
     Rp862,0 miliar dan Rp833,8 miliar.                                            Rp833.8 billion, respectively.

     Pada tanggal 31 Desember 2025 dan 2024, tanah,                                As of December 31, 2025 and 2024, land, buildings and
     bangunan dan mesin milik BPI dan BA, tanah digunakan                          machinery of BPI and BA are pledged as collateral for
     sebagai jaminan atas pinjaman jangka pendek dan                               short-term loans and long-term loans (Notes 19 and 26).
     pinjaman jangka panjang (Catatan 19 dan 26).




                                                                     64

                                                                                                                                                             535
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan               Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information             Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 538
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       14. ASET TETAP (Lanjutan)                                               14. FIXED ASSETS (Continued)

            Tidak ada perbedaan signifikan antara jumlah                              There is no significant difference between the
            terpulihkan dan jumlah tercatat aset tetap selain mesin                   recoverable amount and carrying amount of fixed assets
            dan peralatan. Kelebihan dari jumlah tercatat terhadap                    other than machinery and equipment. The excess
            jumlah terpulihkan yang diakui sebagai penyisihan                         of the carrying amount against the recoverable
            kerugian penurunan nilai pada tanggal 31 Desember                         amount recognized as allowance for impairment loss
            2025 dan 2024 sebesar Rp17,2 miliar.                                      as of December 31, 2025 and 2024 amounted to
                                                                                      Rp17.2 billion.

            Berdasarkan penelaahan terhadap jumlah tercatat aset                      Based on a review of the carrying amounts of fixed
            tetap, manajemen Grup berkeyakinan bahwa penyisihan                       assets, the management of the Group believes that
            kerugian penurunan nilai telah memadai.                                   allowance for impairment loss is adequate.


       15. HAK PENGUSAHAAN JALAN TOL                                           15. TOLL ROAD CONCESSION RIGHT

                                              Saldo                                                             Saldo
                                           1 Januari/                               Akuisisi                31 Desember/
                                          Balance as of                          Entitas Anak/              Balance as of
                                           January 1,            Penambahan/      Acquisition               December 31,
                                              2025                Additions      of Subsidiary                  2025
             Biaya Perolehan                                                                                                           Acquisition Costs
             Jalan dan jembatan                           -            7.403          14.910.683                   14.918.086       Toll roads and bridges
             Gerbang dan                                  -               68             176.382                      176.450               Toll operations
               bangunan                                                                                                                       equipment
             Sarana pelengkap                                                                                                             Toll facilities and
               jalan tol                                  -            1.809              175.112                    176.921                  equipment
             Total Biaya Perolehan                        -            9.280          15.262.177                   15.271.457      Total Acquisition Costs
             Akumulasi                                                                                                                      Accumulated
             Amortisasi                                                                                                                      Amortization
             Jalan dan jembatan                           -           27.645              188.958                    216.603        Toll roads and bridges
             Gerbang dan                                                                                                                    Toll operations
               bangunan                                   -              742                28.259                    29.001                  equipment
             Sarana pelengkap                                                                                                             Toll facilities and
               jalan tol                                  -            1.074                26.387                    27.461                  equipment
             Total Akumulasi                                                                                                             Total Accumulated
               Amortisasi                                 -           29.461              243.604                     273.065               Amortization
             Jumlah Tercatat                              -                                                        14.998.392           Carrying Amounts

            Pada tanggal 31 Desember 2025, pembebasan tanah                           As of December 31, 2025, the toll road project land
            proyek jalan tol Cimanggis - Cibitung telah mencapai                      acquisition for the Cimanggis - Cibitung project has
            2.521.200 m² (98,89%), pembebasan tanah yang                              reached 2,521,200 m² (98.89%) out of the planned total
            direncanakan 2.546.900 m².                                                of 2,546,900 m².

            Beban amortisasi untuk tahun yang berakhir pada                           Amortization expense for the year ended December 31,
            tanggal 31 Desember 2025 sebesar Rp29,5 miliar diakui                     2025 amounting to Rp29.5 billion is charged to toll road
            sebagai beban langsung operational jalan tol dalam                        operational direct expenses under cost of revenues.
            beban pokok pendapatan.

            Hak pengusahaan jalan tol digunakan sebagai jaminan                       Toll road concession right is used as collateral for bank
            atas fasilitas pinjaman dari bank (Catatan 26).                           loans (Note 26).




                                                                          65

536
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 539
                                                                                                                        FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                        PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                    FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                          FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                         unless otherwise stated)

16. BIAYA PENGEMBANGAN PROYEK                                                    16. PROJECT DEVELOPMENT COSTS

     Akun ini terutama merupakan akumulasi biaya-biaya                                  This account represents accumulated costs incurred in
     yang terjadi sehubungan dengan proyek-proyek sebagai                               relation to the projects as follows:
     berikut:

                                                                  2025                   2024
      Pembangkit tenaga panas bumi                                 48.020                      48.020                              Geothermal power plant
      Kendaraan listrik                                             4.164                       3.590                                     Electric vehicle
      Lain-lain                                                    14.094                      15.045                                              Others
      Total                                                        66.278                      66.655                                                    Total


     Biaya pengembangan proyek - lain - lain merupakan                                  Project development costs - others pertains to
     biaya yang dikeluarkan untuk membiayai proyek yang                                 expenditures incurred to finance projects that are not
     tidak signifikan diluar pembangkit tenaga panas bumi                               significant, outside of geothermal power plants and
     dan kendaraan listrik yang terjadi di Entitas Anak                                 electric vehicle, incurred at Subsidiaries.


17. ASET TAKBERWUJUD                                                             17. INTANGIBLE ASSETS

                                                 Saldo                                                 Saldo
                                              1 Januari/                                           31 Desember/
                                             Balance as of                                         Balance as of
                                              January 1,             Penambahan/                   December 31,
                                                 2025                 Additions                        2025
      Biaya Perolehan                                                                                                                    Acquisition Costs
      Paten                                                 637                         -                         637                                Patent
      Perangkat lunak                                       201                       205                         406                              Software
      Total Biaya Perolehan                                 838                       205                      1.043                 Total Acquisition Costs
      Akumulasi Amortisasi                                                                                                       Accumulated Amortization
      Paten                                                  41                         64                        105                              Patent
      Perangkat lunak                                        70                         91                        161                           Software
      Total Akumulasi Amortisasi                            111                       155                         266       Total Accumulated Amortization
      Jumlah Tercatat                                       727                                                   777                  Carrying Amounts

                                                 Saldo                                                 Saldo
                                              1 Januari/                                           31 Desember/
                                             Balance as of                                         Balance as of
                                              January 1,             Penambahan/                   December 31,
                                                 2024                 Additions                        2024
      Biaya Perolehan                                                                                                                    Acquisition Costs
      Paten                                                   -                       637                         637                                Patent
      Perangkat lunak                                       201                         -                         201                              Software
      Total Biaya Perolehan                                 201                       637                         838                Total Acquisition Costs
      Akumulasi Amortisasi                                                                                                       Accumulated Amortization
      Paten                                                   -                         41                          41                             Patent
      Perangkat lunak                                        19                         51                          70                          Software
      Total Biaya Perolehan                                  19                         92                        111                Total Acquisition Costs
      Jumlah Tercatat                                       182                                                   727                   Carrying Amounts

     Pada tanggal 15 Mei 2024, PT VKTR Teknologi Mobilitas                              On May 15, 2024, PT VKTR Teknologi Mobilitas Tbk,
     Tbk, Entitas Anak, menerima sertifikat paten untuk                                 a Subsidiary, received a patent certificate for an
     invensi dengan judul “Proses Pembuatan Material Aktif                              invention titled “Process for Producing Nickel-Rich
     Elektroda Positif Kaya Nikel untuk Baterai Ion Litium”.                            Positive Electrode Active Material for Lithium-Ion
     Jangka waktu perlindungan paten sederhana diberikan                                Batteries”. The duration of protection for the simple
     selama sepuluh (10) tahun terhitung sejak tanggal                                  patent is granted for ten (10) years, starting from the date
     penerimaan.                                                                        of receipt.




                                                                          66

                                                                                                                                                                 537
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan              Tanggung Jawab Sosial               Informasi Tambahan              Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan               dan Lingkungan                  Additional Information            Financial Report
                                   Corporate Governance             Social and Environmental
                                   Implementation Report                 Responsibility
Page 540
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       17. ASET TAKBERWUJUD (Lanjutan)                                            17. INTANGIBLE ASSETS (Continued)

            Untuk tahun yang berakhir pada tanggal 31 Desember                           For the years ended December 31, 2025 and 2024,
            2025 dan 2024, amortisasi yang dibebankan pada akun                          the amortization charged to the general and
            beban umum dan administrasi sebesar Rp155,0 juta dan                         administrative   expense    account amounted to
            Rp92,0 juta.                                                                 Rp155.0 million and Rp92.0 million.


       18. ASET TIDAK LANCAR LAINNYA                                              18. OTHER NON-CURRENT ASSETS

                                                                      2025                 2024
             Uang muka investasi                                      901.020               151.020                                Advances for investment
             Kas di bank yang
               dibatasi penggunaannya                                 193.232               136.756                               Restricted cash in banks
             Uang muka pembelian tanah                                152.400               152.400                          Advances for purchase of land
             Uang muka jangka panjang                                  54.324                54.533                                   Long-term advances
             Jaminan                                                   16.402                16.925                                       Security deposits
             Beban proyek ditangguhkan                                  1.136                12.917                                  Deferred project costs
             Piutang dari komisaris dan                                                                                     Receivable from commissioners
               direksi (Catatan 40h)                                      153                     95                            and directors (Note 40h)
             Lain-lain (dibawah Rp10 miliar)                           27.975                 13.299                            Others (below Rp10 billion)
             Total                                                   1.346.642              537.945                                                            Total


            Uang muka investasi                                                          Advances for investment

            Uang muka investasi merupakan pembayaran kepada                              Advances for investments represents payments to the
            masing-masing entitas;                                                       following entities:

                                                                      2025                 2024
             Fortesque Investment Holdings Limited                    750.000                     -                   Fortesque Investment Holdings Limited
             PT Mandala Raya Yuwana                                   151.020               151.020                               PT Mandala Raya Yuwana
             Total                                                    901.020               151.020                                                            Total


            Uang muka investasi yang diberikan kepada Fortesque                          Advances for investments provided to Fortesque
            Investment Holdings Limited perusahaan yang didirikan                        Investment Holdings Limited, company incorporated in
            di British Virgin Islands dan tidak terafiliasi dengan Grup,                 British Virgin Islands that is not affiliated with the Group,
            oleh PT Bakrie Toll Indonesia, Entitas Anak, yang                            by PT Bakrie Toll Indonesia, a Subsidiary, which is
            ditujukan untuk mengakuisisi proyek infrastruktur.                           intended for acquisition of infrastructure projects.

            Uang muka investasi yang dibayar kepada PT Mandala                           Advances for investments paid to PT Mandala Raya
            Raya Yuwana (MRY) oleh PT Bakrie Metal Industries                            Yuwana (MRY) by PT Bakrie Metal Industries (BMI), a
            (BMI), Entitas Anak, merupakan rencana pembelian                             Subsidiary, pertains to the intended purchase of VKTR
            saham VKTR yang dimiliki oleh MRY.                                           shares owned by MRY.

            Kas di bank yang dibatasi penggunaannya                                      Restricted cash in banks

            Kas di bank yang dibatasi penggunaannya digunakan                            Restricted cash in banks are used as collateral for
            sebagai jaminan untuk pembayaran pokok atas                                  payment of principal for long-term bank loans and
            pinjaman bank jangka panjang dan sebagai jaminan atas                        guarantee for construction contracts and other long-term
            kontrak konstruksi dan kontrak jangka panjang dengan                         contracts with suppliers obtained by the Group (Note 26).
            pemasok yang diterima Grup (Catatan 26). Seluruh kas                         All placements of restricted cash in banks are with third
            di bank yang dibatasi penggunaannya ditempatkan pada                         parties. Details of restricted cash in banks is as follows:
            pihak ketiga. Rincian kas di bank yang dibatasi
            penggunaannya sebagai berikut:




                                                                             67

538
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                  Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners                Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 541
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

18. ASET TIDAK LANCAR LAINNYA (Lanjutan)                                    18. OTHER NON-CURRENT ASSETS (Continued)

                                                            2025                     2024
      Rupiah                                                                                                                                 Rupiah
      PT Bank Rakyat Indonesia                                                                                            PT Bank Rakyat Indonesia
        (Persero) Tbk                                        146.914                  132.093                                       (Persero) Tbk
      PT Bank Jakarta                                         11.000                        -                                      PT Bank Jakarta
      PT Bank MNC Internasional Tbk                           10.686                        -                        PT Bank MNC Internasional Tbk
      PT Bank Mandiri (Persero) Tbk                           10.000                    1.095                         PT Bank Mandiri (Persero) Tbk
      Lain-lain (dibawah Rp10 miliar)                         12.954                    1.467                            Others (below Rp10 billion)
      Subtotal                                               191.554                  134.655                                                   Subtotal
      Mata uang asing                                                                                                              Foreign currency
      PT Bank Rakyat Indonesia                                                                                             PT Bank Rakyat Indonesia
        (Persero) Tbk                                           1.678                     2.101                                     (Persero) Tbk
      Total                                                  193.232                  136.756                                                         Total


     Uang muka pembelian tanah                                                     Advances for purchase of land

     Uang muka pembelian tanah merupakan uang muka                                 Advances for purchase of land pertains to advance
     yang dibayar PT Multi Kontrol Nusantara (MKN), Entitas                        payments by PT Multi Kontrol Nusantara (MKN), a
     Anak, sebesar Rp152,4 miliar kepada PT Pilar Agra                             Subsidiary amounting to Rp152.4 billion to PT Pilar Agra
     Unggul (Catatan 47).                                                          Unggul (Note 47).

     Uang muka jangka Panjang                                                      Long-term advances

     PT Arta Armani Berdikari                                                      PT Arta Armani Berdikari

     Pada tanggal 30 Maret 2022, PT VKTR Teknologi                                 On March 30, 2022, PT VKTR Teknologi Mobilitas Tbk
     Mobilitas Tbk (VKTR), Entitas Anak, menandatangani                            (VKTR), a Subsidiary, subsidiary entered into a Business
     Perjanjian Pengembangan Bisnis melalui PT Inovasi                             Development Agreement through PT Inovasi Teknologi
     Teknologi Nusantara (ITN) serta menunjuk ITN untuk                            Nusantara (ITN) and appointed ITN to provide services in
     memberikan jasa dalam rangka membantu proses                                  order to assist the planning process and other required
     perencanaan dan kegiatan lainnya yang dibutuhkan                              activities that support VKTR’s business development for
     untuk menunjang pengembangan bisnis VKTR dalam                                a period of twenty four (24) months.
     jangka waktu dua puluh empat (24) bulan.

     Pada tanggal 26 Agustus 2022, VKTR menandatangani                             On August 26, 2022, VKTR entered into an addendum to
     adendum atas Perjanjian Pengembangan Bisnis dengan                            the Business Development Agreement with ITN
     ITN sehubungan dengan penambahan jumlah dana yang                             regarding the increase in fund value required to provide
     dibutuhkan ITN untuk memberikan jasa dalam rangka                             services in order to assist the planning process and other
     membantu proses perencanaan dan kegiatan lainnya                              required activities that support VKTR’s business
     yang dibutuhkan untuk menunjang pengembangan bisnis                           amounting to Rp29.0 billion.
     VKTR sebesar Rp29,0 miliar.

     Pada tanggal 29 November 2022, VKTR, ITN dan                                  On November 29, 2022, VKTR, ITN and PT Arta Armani
     PT Arta Armani Berdikari (AAB) menandatangani                                 Berdikari (AAB) entered into a Transfer of Business
     Perjanjian Pengalihan Pengembangan Bisnis ITN                                 Development Agreement whereby ITN transferred all of
     dimana ITN mengalihkan Hak dan Kewajiban                                      its Rights and Obligations in relation to this agreement to
     sehubungan dengan perjanjian tersebut kepada AAB.                             AAB.

     Pada tanggal 1 April 2024, VKTR menandatangani                                On April 1, 2024, VKTR signed an Addendum
     Adendum     dan Pernyataan   Kembali Perjanjian                               and Restatement of Business Development Agreement
     Pengembangan Bisnis antara VKTR dan AAB untuk                                 between VKTR and AAB to form a business development
     membentuk suatu kerja sama pengembangan bisnis                                collaboration through AAB with a term until
     melalui AAB dengan jangka waktu sampai dengan                                 March 31, 2027.
     31 Maret 2027.




                                                                     68

                                                                                                                                                              539
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial              Informasi Tambahan             Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                 Additional Information           Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 542
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       18. ASET TIDAK LANCAR LAINNYA (Lanjutan)                                18. OTHER NON-CURRENT ASSETS (Continued)
            Ruang lingkup kerjasama dan jasa pengembangan                            The scope of the cooperation and business development
            bisnis tersebut meliputi:                                                services includes:
            a. Melakukan riset dan pengembangan (R&D) atas                           a. To conduct research and development (R&D) on the
                 bisnis Energi Bisnis Terbarukan (EBT) dan/atau                           Renewable Energy Business (EBT) and/or other
                 bisnis masa depan lainnya yang sekiranya dapat                           future businesses that may be implemented by
                 diimplementasikan oleh VKTR tidak terbatas hanya                         VKTR, not limited to the territory of the Republic of
                 di wilayah Republik Indonesia tapi juga di luar                          Indonesia but also outside the territory of the
                 wilayah Republik Indonesia; dan                                          Republic of Indonesia; and
            b. Mencari serta melakukan pendekatan kepada calon-                      b. To search for and approach potential partner
                 calon mitra potensial bagi VKTR, agar VKTR dapat                         candidates for VKTR, so that VKTR can realize its
                 merealisasikan Pengembangan Bisnis sesuai                                Business Development in accordance with VKTR’s
                 dengan rencana VKTR, yang antara lain dengan                             plans, including by paving the way for VKTR to at
                 membuka jalan bagi VKTR untuk minimal dapat                              least sign a memorandum of understanding, a head
                 menandatangani nota kesepahaman, perjanjian                              of agreement, and/or other agreements with these
                 pendahuluan (head of agreement) dan/atau                                 potential partners.
                 perjanjian-perjanjian lainnya dengan para calon
                 mitra potensial tersebut.

            AAB akan mendapatkan imbal jasa sebesar 10% dari                         AAB will receive a fee of 10% of the value of the costs
            nilai biaya yang telah dikeluarkan dalam laporan                         that have been incurred in the realization report to VKTR.
            pertanggungjawaban kepada VKTR. Apabila AAB tidak                        If AAB is unable to provide the services to VKTR, then
            berhasil memberikan jasa dimaksud kepada VKTR,                           AAB is obliged to return all of the fund received from
            maka AAB berkewajiban mengembalikan seluruh dana                         VKTR.
            yang telah diterima dari VKTR.

            Pada tanggal 31 Desember 2025 dan 2024, saldo                             As of December 31, 2025 and 2024, the balance
            uang muka kepada AAB masing-masing sebesar                                of advances to AAB amounted to Rp28.2 billion and
            Rp28,2 miliar dan Rp28,4 miliar.                                          Rp28.4 billion, respectively.

            PT Surya Ganesa Amani                                                     PT Surya Ganesa Amani

            Pada tanggal 21 Juli 2023, VKTR menandatangani                            On July 21, 2023, VKTR entered into a Business
            Perjanjian Pengembangan Bisnis melalui PT Surya                           Development Agreement through PT Surya Ganesa
            Ganesa Amani (SGA) serta menunjuk SGA untuk                               Amani (SGA) and appointed SGA to provide services in
            memberikan jasa dalam rangka membantu proses                              order to assist the planning process and other required
            perencanaan dan kegiatan lainnya yang dibutuhkan yang                     activities that support VKTR’s business development for
            menunjang pengembangan bisnis VKTR dengan jangka                          a period of thirty six (36) months.
            waktu tiga puluh enam (36) bulan.

            SGA akan mendapatkan imbal jasa sebesar dua koma                          SGA will receive a fee of two point twenty five percent
            dua puluh lima persen (2,25%) dari nilai biaya yang telah                 (2.25%) of the value of the costs that have been incurred
            dikeluarkan dalam laporan pertanggungjawaban kepada                       in the realization report to VKTR. If SGA is unable to
            VKTR. Apabila SGA tidak berhasil memberikan jasa                          provide the services to VKTR, then SGA is obliged to
            dimaksud kepada VKTR, maka SGA berkewajiban                               return all of the fund received from VKTR and with fines
            mengembalikan seluruh dana yang telah diterima dari                       the amount of which is determined by VKTR.
            VKTR dan ditambah dengan denda yang besarnya
            ditentukan oleh VKTR.

            Ruang lingkup kerjasama dan jasa pengembangan                             The scope of cooperation and business development
            bisnis tersebut meliputi:                                                 services include:
            i. Melakukan riset dan pengembangan bisnis energi                         i. Conduct research and development of new and
               baru dan terbarukan serta bisnis masa depan lainnya.                       renewable energy business and other future business
                                                                                          opportunities.
            ii. Mencari dan melakukan pendekatan kepada calon-                        ii. Finding and approaching potential partners for
                calon mitra potensial bagi VKTR dapat dilaksanakan                        VKTR can be carried out in accordance with
                sesuai dengan rencana VKTR dan memberikan hasil                           VKTR’s plans and provide minimal results in the form
                minimal bentuk nota kesepahaman, perjanjian                               of a memorandum of understanding, preliminary
                pendahuluan atau perjanjian lainnya dengan para                           agreement or other agreement with the potential
                calon mitra potensial tersebut.                                           partners.

            Pada tanggal 31 Desember 2025 dan 2024, saldo                             As of December 31, 2025 and 2024, the balance of
            uang muka kepada SGA masing-masing sebesar                                advances to AMS amounted to Rp3.8 billion and
            Rp3,8 miliar dan Rp3,9 miliar.                                            Rp3.9 billion, respectively.




                                                                         69

540
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 543
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

18. ASET TIDAK LANCAR LAINNYA (Lanjutan)                                    18. OTHER NON-CURRENT ASSETS (Continued)

     PT Amanah Mega Solusi                                                         PT Amanah Mega Solusi

     Pada tanggal 21 Juli 2023, VKTR menandatangani                                On July 21, 2023, VKTR entered into a Business
     Perjanjian Pengembangan Bisnis melalui PT Amanah                              Development Agreement through PT Amanah Mega
     Mega Solusi (AMS) serta menunjuk AMS untuk                                    Solusi (AMS) and appointed AMS to provide services in
     memberikan jasa dalam rangka membantu proses                                  order to assist the planning process and other required
     perencanaan dan kegiatan lainnya yang dibutuhkan yang                         activities that support VKTR’s business development for
     menunjang pengembangan bisnis VKTR dengan jangka                              a period of thirty six (36) months.
     waktu tiga puluh enam (36) bulan.

     AMS akan mendapatkan imbal jasa sebesar dua koma                              AMS will receive a fee of two point twenty five percent
     dua puluh lima persen (2,25%) dari nilai biaya yang telah                     (2.25%) of the value of the costs that have been incurred
     dikeluarkan dalam laporan pertanggungjawaban kepada                           in the realization report to VKTR. If AMS is unable to
     VKTR. Apabila AMS tidak berhasil memberikan jasa                              provide the services to VKTR, then AMS is obliged to
     dimaksud kepada VKTR, maka AMS berkewajiban                                   return all of the fund received from VKTR and with fines
     mengembalikan seluruh dana yang telah diterima dari                           the amount of which is determined by VKTR.
     VKTR dan ditambah dengan denda yang besarnya
     ditentukan oleh VKTR.

     Ruang lingkup kerjasama dan jasa pengembangan                                 The scope of cooperation and business development
     bisnis tersebut meliputi:                                                     services include:
     i. Melakukan riset dan pengembangan bisnis energi                             i. Conduct research and development of new and
        baru dan terbarukan serta bisnis masa depan lainnya.                           renewable energy business and other future business
                                                                                       opportunities.
     ii. Mencari dan melakukan pendekatan kepada calon-                            ii. Finding and approaching potential partners for VKTR
         calon mitra potensial bagi VKTR dapat dilaksanakan                            can be carried out in accordance with VKTR’s plans
         sesuai dengan rencana VKTR dan memberikan hasil                               and provide minimal results in the form    of      a
         minimal bentuk nota kesepahaman, perjanjian                                   memorandum       of    understanding,    preliminary
         pendahuluan atau perjanjian lainnya dengan para                               agreement or other agreement with the potential
         calon mitra potensial tersebut.                                               partners.

     Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the balance of
     uang muka kepada AMS sebesar Rp22,3 miliar.                                   advances to AMS amounted to Rp22.3 billion.

     Lain-lain                                                                     Others

     Aset tidak lancar lainnya - lain-lain merupakan taksiran                      Other non-current assets - others include claims for tax
     restitusi pajak serta aset tidak lancar lainnya yang tidak                    refund, and other non-current assets that are not
     signifikan di Entitas Anak                                                    significant at Subsidiaries.


19. PINJAMAN JANGKA PENDEK                                                  19. SHORT-TERM LOANS

                                                            2025                  2024
      Rupiah                                                                                                                     Rupiah
      PT Bank Nationalnobu Tbk                              700.259                      -                   PT Bank Nationalnobu Tbk
      PT Bank Mayapada Internasional Tbk                    550.000                      -          PT Bank Mayapada Internasional Tbk
      PT Bank MNC Internasional Tbk                         170.238                 69.212               PT Bank MNC Internasional Tbk
      PT Bank Negara Indonesia (Persero) Tbk                100.000                      -       PT Bank Negara Indonesia (Persero) Tbk
      PT Mandala Raya Yuwana                                 95.760                      -                   PT Mandala Raya Yuwana
      PT Bank Rakyat Indonesia (Persero) Tbk                 88.179                211.174       PT Bank Rakyat Indonesia (Persero) Tbk
      PT Bank Central Asia Tbk                               63.452                 67.596                    PT Bank Central Asia Tbk
      PT Bank Jakarta                                        49.950                 10.000                             PT Bank Jakarta
      PT Bank Ina Perdana Tbk                                15.652                 19.720                    PT Bank Ina Perdana Tbk
      PT Bank Tabungan Negara                                                                                PT Bank Tabungan Negara
        (Persero) Tbk                                             -                  41.500                             (Persero) Tbk
      Lain-lain (dibawah Rp10 miliar)                         3.073                   7.655                  Others (below Rp10 billion)
      Subtotal                                             1.836.563               426.857                                     Subtotal
      Mata uang asing (USD)                                                                                    Foreign Currrency (USD)
      PT Bank Rakyat Indonesia (Persero) Tbk                         -             341.826       PT Bank Rakyat Indonesia (Persero) Tbk
      Total                                                1.836.563               768.683                                              Total


                                                                     70

                                                                                                                                                541
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 544
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                      unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                    19. SHORT-TERM BANK LOANS (Continued)

            Pinjaman jangka pendek dikenakan bunga tahunan                                  Short-term loans bear annual interest rates as follows:
            sebagai berikut:

                                                                        2025                2024

             Rupiah                                                  3.0% - 12.0%     3.0% - 10.0%                                                   Rupiah
             Dolar AS                                                1.0% - 10.0%     1.0% - 10.0%                                                 US Dollar


            a. PT Bank Nationalnobu Tbk                                                     a. PT Bank Nationalnobu Tbk

                1. Berdasarkan Akta Notaris Agustine Irianti, S.H.,                              1. Based on Notarial Deed No. 21 of Agustine Irianti,
                   M.Kn., No. 21 pada tanggal 19 November 2025,                                     S.H., M.Kn., dated November 19, 2025, PT Bakrie
                   PT Bakrie Toll Indonesia (BTI), Entitas Anak,                                    Toll Indonesia (BTI), Subsidiary, entered into a
                   menandatangani perjanjian pinjaman dengan                                        loan agreement with PT Bank Nationalnobu Tbk
                   PT Bank Nationalnobu Tbk (Bank Nobu) untuk                                       (Bank Nobu) to provide Term Loan credit facility
                   menyediakan fasilitas kredit Pinjaman Tetap yang                                 used for the acquisition of shares in PT Cimanggis
                   digunakan untuk pembelian saham PT Cimanggis                                     Cibitung Tollways (CCT) with a credit period of
                   Cibitung Tollways (CCT) dengan jangka waktu                                      twelve (12) months.
                   kredit selama dua belas (12) bulan.

                   Fasilitas tersebut dijamin dengan:                                                 The facility is secured by:
                   i. 2.000.000.000 saham Perusahaan, 2.100                                           i. 2,000,000,000 Company shares, 2,100 BIIN
                       saham BIIN, 49.350.889 saham BRMS,                                                shares, 49,350,889 BRMS shares, 85,776,990
                       85.776.990 saham ENRG, 1.022.500.000                                              ENRG shares, 1,022,500,000 VKTR shares.
                       saham VKTR.
                   ii. Tanah berlokasi di Jl Terusan Hang Lekir IV,                                   ii. Land located in Jl Terusan Hang Lekir IV,
                       Kelurahan     Grogol    Selatan, Kecamatan                                         Kelurahan   Grogol   Selatan, Kecamatan
                       Kebayoran Lama.                                                                    Kebayoran Lama.

                2. Berdasarkan Akta Notaris No. 30 oleh Agustine                                 2. Based on Notarial Deed No. 30 of Agustine Irianti,
                   Irianti, S.H., M.Kn., tanggal 25 Juni 2025,                                      S.H., M.Kn., dated June 25, 2025, PT Bakrie Pipe
                   PT Bakrie Pipe Industries (BPI), Entitas Anak,                                   Industries (BPI), Subsidiary, entered into a Loan
                   menandatangani Perjanjian Pinjaman dengan                                        Agreement with Bank Nobu. BPI obtained Current
                   Bank Nobu. BPI memperoleh fasilitas Pinjaman                                     Account Loan (PRK) facility with a maximum
                   Rekening Koran (PRK) dengan maksimum plafon                                      plafond of Rp50.0 billion with a credit period of
                   Rp50,0 miliar dengan jangka waktu kredit selama                                  twelve (12) months.
                   dua belas (12) bulan.

                   Fasilitas tersebut dijamin dengan:                                                 The facility is secured by:
                   i. Tanah, bangunan, dermaga dan pabrik                                             i. Land, buildings, jetty, and factory totaling
                        seluas 14.486 m² atas nama PT Bakrie                                               14,486 m² under the name of PT Bakrie
                        Construction (BCons) berlokasi di Sumuranja                                        Construction (BCons) located in Sumuranja &
                        & Mangunreja, Serang, Banten, dengan 6                                             Mangunreja, Serang, Banten, under 6 HGB
                        sertifikat HGB.                                                                    certificates.
                   ii. Mesin-mesin pabrik BCons di Sumuranja.                                         ii. Machineries of BCons in Sumuranja.
                   iii. Mesin Spiral dan Gantry Crane milik SEAPI di                                  iii. Spiral Machine and Gantry Crane of SEAPI in
                        Lampung Selatan.                                                                   Lampung Selatan.
                   iv. Unit kantor di Bakrie Tower lantai 36 seluas                                   iv. Office unit at Bakrie Tower 36th floor with
                        1.427,3 m².                                                                        area of 1,427.3 m².
                   v. Corporate Guarantee dari Perusahaan.                                            v. Corporate Guarantee from the Company.
                   vi. Corporate Guarantee dari BCons.                                                vi. Corporate Guarantee dari Bcons.

                   Berdasarkan perjanjian, BPI tidak diperkenankan                                    Based on the agreement, BPI shall not perform
                   melakukan kegiatan-kegiatan berikut tanpa                                          transactions to carryout the following activities
                   persetujuan tertulis terlebih dahulu dari Bank                                     without the prior written approval from Bank Nobu,
                   Nobu, antara lain:                                                                 among others:
                   i. Memperoleh pinjaman baru dari pihak lain.                                       i. Obtain a new loan from another party
                   ii. Menjaminkan       atau    mengalihkan      aset                                ii. Pledge or transfer collateral assets
                        jaminan.
                   iii. Mengubah komposisi pemegang saham,                                            iii.Change the composition of shareholders,
                        direksi, atau komisaris                                                           directors, or commissioners
                   vi. Melakukan merger, akuisisi, pembubaran,                                        iv. Undertake mergers, acquisitions, dissolution,
                        atau tindakan korporasi material lainnya.                                         or other material corporate actions.



                                                                               71

542
                        Profil Perusahaan          Ikhtisar Utama                Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights              Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                        & the Board of Directors
Page 545
                                                                                                                      FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)

19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                     19. SHORT-TERM BANK LOANS (Continued)

               v.    Tidak memenuhi rasio-rasio keuangan yang                                   v.    Failure to comply with required financial
                     ditetapkan.                                                                      covenants.
               vi. Menggunakan fasilitas tidak sesuai tujuan                                    vi. Use the facility for purposes not aligned with
                     kredit.                                                                          the credit agreement.
               vii. Menjaga Current Ratio minimal 100%.                                         vii. Maintain Current Ratio at minimum of 100%.
               viii. Menjaga Debt Equity Ratio maksimal 4x.                                     viii. Maintain Debt Equity Ratio at maximum of 4x.
               ix. Menjaga Debt Service Coverage Ratio                                          ix. Maintain Debt Service Coverage ratio at
                     minimal 1.1x.                                                                    minimum of 1.1x.

          Pada tahun 2025, BPI telah membayar sebesar                                         In 2025, BPI paid a total amount of Rp182.2 billion
          Rp182,2 miliar atas fasilitas pinjaman ini.                                         for these loan facilities.

          Saldo fasilitas kredit pada tanggal 31 Desember                                    Outstanding balance of these credit facilities
          2025 dan 2024 adalah masing-masing sebesar                                         as of December 31, 2025 and 2024 amounted to
          Rp700,3 miliar dan nihil.                                                          Rp700.3 billion and nil, respectively.

     b. PT Bank Mayapada Internasional Tbk                                            b. PT Bank Mayapada Internasional Tbk

          Pada tanggal 19 November 2025, PT Bank                                             On November 19, 2025, PT Bank Mayapada
          Mayapada Internasional Tbk (Bank Mayapada)                                         Internasional Tbk (Bank Mayapada) provided Term
          memberikan fasilitas Pinjaman Tetap kepada                                         Loan facility to the Company, which was used to
          Perusahaan, yang digunakan untuk pembiayaan                                        finance the acquisition of shares and the transfer of
          akuisisi saham dan pengalihan atas seluruh piutang                                 all receivables under the CCT Shareholder Loan, and
          berdasarkan Shareholder Loan CCT, dan akan jatuh                                   will mature within twelve (12) months.
          tempo di dalam dua belas (12) bulan.

          Fasilitas ini, bersama dengan fasilitas pinjaman                                   This facility, along with the Company’s other credit
          lainnya     Perusahaan     dari Bank   Mayapada                                    facility from Bank Mayapada (Note 26), are secured
          (Catatan 26), dijamin dengan:                                                      by:
          1. Agunan SHGB No. 08663 dan No. 08661                                             1. SHGB Nos. 08663 and 08661 under the name
              atas nama PT Pilar Agra Unggul (PAU) dengan                                        of PT Pilar Agra Unggul (PAU) with area of
              masing-masing luas 31.062 m² dan 21.816 m²                                         31,062 m² and 21,816 m² located at Semanan,
              berada di Semanan, Jalan Daan Mogot Km 17,3,                                       Jalan Daan Mogot Km 17.3, Kalideres, Jakarta
              Kalideres, Jakarta Barat.                                                          Barat.
          2. 1,2 miliar lembar saham PT VKTR Teknologi                                       2. 1.2 billion shares of PT VKTR Teknologi Mobilitas
              Mobilitas Tbk yang sudah dimiliki oleh                                             Tbk which is already owned by the Company.
              Perusahaan.

          Pada tanggal 31 Desember 2025 dan 2024,                                            As of December 31, 2025 and 2024, the outstanding
          saldo pinjaman adalah masing-masing sebesar                                        balance from this loan amounted to Rp550.0 billion
          Rp550,0 miliar dan nihil.                                                          and nil, respectively.

     c. PT Bank MNC Internasional Tbk                                                 c. PT Bank MNC Internasional Tbk

          1. MKN mendapatkan fasilitas pinjaman bank jangka                                  1. MKN obtained a short-term bank loan facility
             pendek dari PT Bank MNC International Tbk                                          from PT Bank MNC International Tbk (MNC).
             (MNC). Fasilitas pinjaman ini telah diperpanjang                                   This loan facility has been extended several
             beberapa kali, yang terakhir berdasarkan                                           times, most recently based on the Consent
             Surat Persetujuan perpanjangan fasilitas dengan                                    Letter for facility extension with number
             nomor 363/WB-MNC/XI/2024 tanggal 1 November                                        363/WB-MNC/XI/2024 dated November 1, 2024,
             2024, menyatakan bahwa MKN memperoleh                                              declared that MKN obtained an extension of the
             perpanjangan fasilitas pinjaman kredit jangka                                      short-term loan facility from MNC, with maturity
             pendek dari MNC, dengan jatuh tempo pada                                           date on November 27, 2026, as follows:
             tanggal 27 November 2026, sebagai berikut:

               i.    Fasilitas Kredit Modal Kerja dalam bentuk                                  i.    Working Capital Loan in the form of Bank
                     Rekening Koran (R/K) dengan plafon                                               Account (R/K) with maximum plafond
                     maksimal sebesar Rp30,0 miliar yang bersifat                                     amounting to Rp30.0 billion which is on a
                     Revolving dan Committed Basis.                                                   Revolving and Committed Basis.
               ii.   Fasilitas Pinjaman Tetap (PT 3) dengan                                     ii.   Fixed Loan Facility (PT 3) up to
                     batas pinjaman sebesar Rp28,0 miliar untuk                                       Rp28.0 billion for working capital which is on
                     modal kerja yang bersifat Revolving dan                                          a Revolving and Uncommitted Basis.
                     Uncommitted Basis.


                                                                        72

                                                                                                                                                       543
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan       Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan                  Additional Information     Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 546
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                            FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                  FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                        DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                        (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                 unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                               19. SHORT-TERM BANK LOANS (Continued)

                   iii.     Sublimit Fasilitas Pinjaman Tetap (PT 3)                             iii.   Sublimit Fixed Loan Facility (PT 3) in the
                            dalam bentuk Bank Garansi (Bid Bond,                                        form of Bank Guarantee (Bid Bond,
                            Performance Bond, Warranty Bond dan                                         Performance Bond, Warranty Bond and
                            Advance Bond) dengan batas pinjaman                                         Advance Bond) up to Rp5.0 billion which is
                            sebesar Rp5,0 miliar yang bersifat Revolving                                on a Revolving and Uncommitted Basis to
                            dan Uncommitted untuk jaminan proyek                                        guarantee MKN’s project.
                            MKN.
                   iv.      Fasilitas Kredit Modal Kerja dalam bentuk                            iv.    Working Capital Loan in the form of Bank
                            Rekening Koran (R/K) Back to Back dengan                                    Account (R/K) Back to Back with maximum
                            plafon maksimal sebesar Rp1,0 miliar yang                                   plafond amounting to Rp1.0 billion which is
                            bersifat Revolving dan Committed.                                           on a Revolving and Committed basis.
                   v.       Fasilitas Pinjaman Tetap (PT 2) Back To                              v.     Fixed Loan Facility (PT 2) Back To Back
                            Back dan/atau Line SKBDN (Sight/Usance)                                     and/or Line SKBDN (Sight/Usance) and/or
                            dan/atau Bank Guarantee dengan batas                                        Bank Guarantee up to Rp4.0 billion for
                            pinjaman sebesar Rp4,0 miliar untuk modal                                   working capital.
                            kerja.

                  Fasilitas tersebut dijamin dengan:                                           The facility is secured by:
                  i. Rekening        deposito    berjangka  sebesar                            i. Time deposits amounting to Rp5.0 billion
                       Rp5,0 miliar yang ditempatkan pada MNC.                                      placed in MNC.
                  ii. Akta jaminan fidusia atas piutang dagang milik                           ii. Fiduciary deed for MKN’s trade receivables
                       MKN sebesar Rp20,0 miliar.                                                   amounting to Rp20.0 billion.
                  iii. Fidusia mesin Network Operations Center                                 iii. Fiduciary Network Operations Center (NOC)
                       (NOC) yang di dalamnya terdapat server                                       machine including server located at Rasuna
                       beralamat di Rasuna Office Park, Jl. H.R.                                    Office Park, Jl. H.R. Rasuna Said, Karet
                       Rasuna Said, Karet Kuningan Setiabudi,                                       Kuningan Setiabudi, Jakarta Selatan under the
                       Jakarta Selatan atas nama MKN.                                               name of MKN.
                  iv. Ruang kantor seluas 1.288,70 m² Lantai 34                                iv. Office space with an area of 1,288.70 m² in 34th
                       yang tercatat atas nama BBI sesuai SHMSRS                                    Floor under the name of BBI with SHMSRS No.
                       No. 5142/XXXV beralamat Bakrie Tower,                                        5142/XXXV       located   at  Bakrie   Tower,
                       Jl. Rasuna Epicentrum, Karet Kuningan,                                       Jl. Rasuna Epicentrum, Karet Kuningan,
                       Setiabudi, Jakarta Selatan.                                                  Setiabudi, Jakarta Selatan.
                  v. Corporate Guarantee atas nama BMI dan BPI.                                v. Corporate Guarantee under the name of BMI
                                                                                                    and BPI.

                2. Pada tanggal 9           Desember 2024,      BPI                         2. On December 9, 2024, BPI signed a Loan
                   menandatangani Perjanjian Pinjaman dengan                                   Agreement with PT Bank MNC International Tbk
                   PT Bank MNC International Tbk (MNC) untuk                                   (MNC) to provide Credit Facilities to be used for
                   menyediakan Fasilitas Kredit yang digunakan                                 BPI's operational activities and mature within
                   untuk kegiatan operasional BPI dan jatuh tempo di                           twelve (12) months. These facilities consist of:
                   dalam dua belas (12) bulan. Fasilitas ini terdiri
                   dari:
                   i.    Fasilitas Kredit Pinjaman Rekening Koran                                i.     Current Account Loan Facility (PRK) for
                         (PRK) modal kerja operasional usaha                                            working capital of business operations with a
                         dengan plafon maksimum hingga sebesar                                          maximum ceiling of up to Rp40.0 billion
                         Rp40,0 miliar yang bersifat Committed dan                                      which is on a Commited and Revolving
                         Revolving Basis.                                                               Basis.
                   ii. Fasilitas SKBDN/LC/Trust Receipt dengan                                   ii.    SKBDN/LC/Trust Recipt Facility with a
                         plafon maksimum Rp43,0 miliar.                                                 maximum ceiling of Rp43.0 billion.

                   Fasilitas ini, bersama dengan fasilitas pinjaman                              These facilities, along with BPI’s other credit
                   lainnya BPI dari MNC (Catatan 26), dijamin                                    facility from MNC (Note 26), are secured by:
                   dengan:
                   i.   Agunan Tanah dan Bangunan (pabrik)                                       i.     Land and Building Collateral (factory) with
                        dengan SHGB No. 2 atas nama SEAPI                                               SHGB No. 2 under the name of SEAPI with a
                        dengan luas tanah 234.500 m² dan luas                                           land area of 234,500 m² and a building area
                        bangunan 16.457 m² berada di Jl. Lintas                                         of 16,457 m² located on Jl. Lintas Timur,
                        Timur, Dusun Kramat, Desa Sumur,                                                Dusun Kramat, Desa Sumur, Kecamatan
                        Kecamatan Ketapang, Kabupaten Lampung                                           Ketapang, Kabupaten Lampung Selatan,
                        Selatan, Lampung.                                                               Lampung.




                                                                           73

544
                          Profil Perusahaan         Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                          Corporate Profile         Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 547
                                                                                                                       FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)

19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                     19. SHORT-TERM BANK LOANS (Continued)

               ii.    Fidusia mesin dan peralatan atas nama                                     ii.    Fiduciary machinery and equipment under
                      SEAPI berada di Jl. Lintas Timur, Dusun                                          the name of SEAPI and is located on
                      Kramat, Desa Sumur, Kecamatan Ketapang,                                          Jl. Lintas Timur, Dusun Kramat, Desa Sumur,
                      Kabupaten Lampung Selatan, Lampung.                                              Kecamatan Ketapang, Kabupaten Lampung
                                                                                                       Selatan, Lampung.
               iii.   Corporate Guarantee atas nama PT Bakrie                                   iii.   Corporate Guarantee on behalf of PT Bakrie
                      Metal Industries (BMI) dan PT Multi Kontrol                                      Metal Industries (BMI) and PT Multi Kontrol
                      Nusantara (MKN).                                                                 Nusantara (MKN).
               iv.    Fidusia atas alat angkut atas nama SEAPI.                                 iv.    Fiduciary over transportation equipment in
                                                                                                       the name of SEAPI.

          Perjanjian telah diperpanjang dan akan jatuh tempo                                 Agreement has been amended and will make sure on
          pada tanggal 1 Oktober 2026.                                                       October 1, 2026.

          3. Pada tanggal 14 Januari 2025, PT Bakrie Metal                                   3. On January 14, 2025, PT Bakrie Metal Industries
             Industries (BMI), Entitas Anak, menandatangani                                     (BMI), a Subsidiary, signed a loan agreement with
             perjanjian pinjaman dengan MNC untuk                                               MNC to provide credit facilities to be used for
             menyediakan fasilitas kredit yang digunakan untuk                                  BMI's working capital to fund BMI’s projects and
             modal kerja untuk membiayai proyek BMI dan                                         will mature on October 1, 2025. The credit
             akan jatuh tempo pada tanggal 1 Oktober 2025.                                      facilities are in the form of a Term Loan and/or
             Fasilitas kredit ini dalam bentuk Pinjaman Tetap                                   Bank Guarantees (Bid Bond, Performance Bond,
             dan/atau Bank Garansi (Bid Bond, Performance                                       Warranty Bond, and Advance Bond) with a
             Bond, Warranty Bond dan Advance Bond) dengan                                       maximum plafond of IDR 100.0 billion, on a
             plafon maksimal sebesar Rp100,0 miliar yang                                        Revolving and Uncommitted basis.
             bersifat Revolving dan Uncommitted Basis.

               Fasilitas ini dijamin dengan:                                                    These facilities are secured by:
               i.   Agunan Tanah dan Bangunan (pabrik)                                          i.   Land and Building Collateral (factory) with
                    dengan SHGB No. 2 atas nama SEAPI                                                SHGB No. 2 under the name of SEAPI with a
                    dengan luas tanah 234.500 m² dan luas                                            land area of 234,500 m² and a building area
                    bangunan 16.457 m² berada di Jl. Lintas                                          of 16,457 m² located on Jl. Lintas Timur,
                    Timur, Dusun Kramat, Desa Sumur,                                                 Dusun Kramat, Desa Sumur, Kecamatan
                    Kecamatan Ketapang, Kabupaten Lampung                                            Ketapang, Kabupaten Lampung Selatan,
                    Selatan, Lampung.                                                                Lampung.
               ii. Fidusia mesin dan peralatan atas nama                                        ii. Fiduciary security over machinery and
                    SEAPI berada di Jl. Lintas Timur, Dusun                                          equipment under the name of SEAPI
                    Kramat, Desa Sumur, Kecamatan Ketapang,                                          and is located on Jl. Lintas Timur, Dusun
                    Kabupaten Lampung Selatan, Lampung.                                              Kramat, Desa Sumur, Kecamatan Ketapang,
                                                                                                     Kabupaten Lampung Selatan, Lampung.
               iii.   Corporate Guarantee atas nama BMI, BPI                                    iii. Corporate Guarantee on behalf of BMI, BPI
                      dan PT Multi Kontrol Nusantara (MKN).                                          and PT Multi Kontrol Nusantara (MKN).

          4. Pada tanggal 12 Desember 2025, VKTR Entitas                                     4. On December 12, 2025, VKTR, a Subsidiary,
             Anak menandatangi perjanjian pinjaman dengan                                       entered into a loan agreement with PT Bank MNC
             PT Bank MNC Internasional Tbk (“MNC”) untuk                                        Internasional Tbk (“MNC”) to provide a credit
             menyediakan fasilitas kredit untuk modal kerja                                     facility for the Company’s working capital, with a
             operasional Perusahaan dan jatuh tempo dalam                                       maturity of twelve (12) months. This facility
             dua belas (12) bulan. Fasilitas ini terdiri dari:                                  consists of:

               Fasilitas ini dijamin dengan:                                                    These facilities are secured by:
               i.   Ruang kantor seluas 1.422,35 m² Lantai 35                                   i.  Office space with a total area of 1.422,35 m²
                    yang tercatat atas nama Perusahaan yang                                         located on the 35th floor, registered under
                    beralamat di Bakrie Tower, Jl Rasuna                                            the name of the Company, situated at Bakrie
                    Epicentrum, Karet Kuningan, Setiabudi,                                          Tower, Jl. Rasuna Epicentrum, Karet
                    Jakarta Selatan.                                                                Kuningan, Setiabudi, South Jakarta.
               ii. Ruang kantor seluas 1.427,3 m² Lantai 37                                     ii. Office space with a total area of 1.427,3 m²
                    yang tercatat atas nama PT Bina Usaha                                           located on the 37th floor, registered under
                    Mandiri Mizusawa yang berlamat di Bakrie                                        the name of PT Bina Usaha Mandiri
                    Tower, Jl Rasuna Epicentrum, Karet                                              Mizusawa, situated at Bakrie Tower, Jl.
                    Kuningan, Setiabudi, Jakarta Selatan.                                           Rasuna       Epicentrum,     Karet  Kuningan,
                                                                                                    Setiabudi, South Jakarta




                                                                        74

                                                                                                                                                     545
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan      Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan                   Additional Information    Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 548
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                              19. SHORT-TERM BANK LOANS (Continued)

                   iii.     Corporate Guarantee atas nama PT Bakrie                             iii.   Corporate Guarantee under the name PT
                            Autopart (“BA”).                                                           Bakrie Autopart (“BA”).
                   iv.      Payment Guarantee atas nama BA.                                     iv.    Payment Guaantee under the name of BA

                Pada tahun 2025, BPI dan MKN telah membayar                                In 2025, BPI and MKN paid a total amount of
                sebesar Rp493,6 miliar atas fasilitas pinjaman ini.                        Rp493.6 billion for these loan facilities.

                Saldo fasilitas kredit pada tanggal 31 Desember                            Outstanding balance of these credit facilities as
                2025 dan 2024 adalah masing-masing sebesar                                 of December 31, 2025 and 2024, amounted to
                Rp170,2 miliar dan Rp69,2 miliar.                                          Rp170.2 billion and Rp69.2 billion, respectively.

            d. PT Bank Negara Indonesia (Persero) Tbk                                 d. PT Bank Negara Indonesia (Persero) Tbk

                 PT Bakrie Construction (BCons), Entitas Anak,                              PT Bakrie Construction (BCons), a Subsidiary,
                 memperoleh Fasilitas Cash Collateral Credit dengan                         obtained a Cash Collateral Credit Facility with
                 maksimum       plafon      Rp100,0     miliar    dari                      maximum plafond amounting to Rp100.0 billion from
                 PT Bank Negara Indonesia (Persero) Tbk (Bank                               PT Bank Negara Indonesia (Persero) Tbk (Bank
                 BNI) yang bertujuan untuk penambahan modal kerja.                          BNI) for additional working capital purposes. The
                 Jangka waktu fasilitas ini dua belas (12) bulan sejak                      term of this facility is twelve (12) months from
                 16 September 2025. Fasilitas tersebut dijamin                              September 16, 2025. This facility is secured by
                 dengan rekening taplus bisnis sebesar Rp100,0                              business savings account amounting to Rp100.0
                 miliar.                                                                    billion.

                Saldo fasilitas kredit pada tanggal 31 Desember                            Outstanding balance of these credit facilities as
                2025 dan 2024 adalah masing-masing sebesar                                 of December 31, 2025 and 2024, amounted to
                Rp100,0 miliar dan nihil.                                                  Rp100.0 billion and nil, respectively.

            e. PT Mandala Raya Yuwana                                                 e. PT Mandala Raya Yuwana

                Pada tanggal 17 Februari 2025, Perusahaan                                  On February 17, 2025, the Company signed a loan
                menandatangani      perjanjian   pinjaman    dengan                        agreement with PT Mandala Raya Yuwana for
                PT Mandala Raya Yuwana untuk pembiayaan modal                              working capital financing amounting to Rp81.7 billion
                kerja senilai Rp81,7 miliar dan akan jatuh tempo di                        and will mature within twelve (12) months.
                dalam dua belas (12) bulan.

                Pada     tahun   2025,      Perusahaan    melakukan                        In 2025, the Company partially settled the loan
                pembayaran atas sebagian pinjaman melalui                                  through cash payments amounting to Rp7.0 billion
                pembayaran tunai sebesar Rp7,0 miliar dan                                  and transferring interest income from the investment
                pengalihan pendapatan bunga dari investasi pada                            in exchangeable bonds amounting to Rp9.0 billion.
                obligasi yang dapat ditukar sebesar Rp9,0 miliar.

                Pada tanggal 30 September 2025, Perusahaan telah                           On September 30, 2025, the Company has partially
                melakukan pembayaran melalui saham BTEL atas                               settled the loan through issuance of BTEL shares
                sebagian pinjaman sebesar Rp1,9 miliar.                                    owned by the Company amounting to Rp1.9 billion.

                Pada    tanggal   31   Desember  2025,    MRY                              On December 31, 2025, MRY received the
                menandatangani perjanjian pengalihan piutang                               assignment of receivables from PT Bakrie Autoparts
                dengan PT Bakrie Autoparts (BA), Entitas Anak,                             (BA), a Subsidiary, pursuant to an assignment
                dimana BA mengalihkan hak tagih atas piutang                               agreement. Under this agreement, BA transferred its
                kepada Perusahaan kepada MRY. Jumlah piutang                               rights to collect receivables from the Company to
                yang dialihkan berdasarkan perjanjian tersebut                             MRY amounting to Rp34.1 billion.
                adalah sebesar Rp34,1 miliar.

                Pada tanggal 31 Desember 2025 dan 2024, saldo                              As of December 31, 2025 and 2024, the outstanding
                pinjaman adalah masing-masing sebesar Rp95,8                               balance from this loan amounted to Rp95.8 billion
                miliar dan nihil.                                                          and nil, respectively.




                                                                         75

546
                          Profil Perusahaan        Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                          Corporate Profile        Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 549
                                                                                                                    FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                   19. SHORT-TERM BANK LOANS (Continued)

     f. PT Bank Rakyat Indonesia (Persero) Tbk                                      f. PT Bank Rakyat Indonesia (Persero) Tbk

          Kredit Modal Kerja dan Supply Chain Financing                                    Working Capital Loan and               Supply           Chain
          Account Payable                                                                  Financing Account Payable

          Perjanjian pinjaman telah mengalami perubahan                                    The loan agreement has been amended several
          beberapa kali, terakhir berdasarkan dengan                                       times, the latest being based on Notarial Deed No. 12
          Akta Notaris No. 12 dan No. 13 oleh James Sinaga,                                and No.13 of James Sinaga, S.H, M.Kn., dated
          S.H, M.Kn., tanggal 1 November 2024. Perusahaan                                  November 1, 2024. The Company entered into a
          menandatangani     perjanjian     pinjaman        dengan                         loan agreement with PT Bank Rakyat Indonesia
          PT Bank Rakyat Indonesia (Persero) Tbk (BRI) untuk                               (Persero) Tbk (BRI) to provide credit facilities for the
          menyediakan fasilitas kredit yang digunakan untuk                                operational activities of BPI. The facilities consisted
          kegiatan operasional BPI. Fasilitas ini terdiri dari:                            of:

          i. Fasilitas Kredit Modal Kerja Withdrawal with                                  i.  Working Capital Withdrawal with Approval (W/A)
              Approval (W/A) dalam bentuk Contingent Credit                                    Credit Facility in the form of Contingent Credit in
              sesuai dengan kontrak proyek, dengan plafon                                      accordance with the project’s contract with
              maksimal sebesar Rp560,0 miliar untuk tambahan                                   maximum plafond amounting to Rp560.0 billion for
              modal kerja. Fasilitas ini termasuk Supply Chain                                 additional working capital. This facility includes a
              Financing Account Payable dengan plafon                                          Supply Chain Financing Account Payable with
              maksimal sebesar Rp25,0 miliar;                                                  maximum plafond amounting to Rp25.0 billion;
          ii. Fasilitas Import Line yang merupakan bagian dari                             ii. Import Line facility which is a part of Working
              Kredit Modal Kerja Withdrawal With Approval                                      Capital Withdrawal with Approval (W/A), with
              (W/A), dengan plafon maksimal sebesar                                            maximum plafond amounting to Rp425.0 billion;
              Rp425,0 miliar;

          iii. Fasilitas Bank Garansi dengan plafon maksimal                               iii. Bank Guarantee facility with maximum plafond
               sebesar Rp190,0 Miliar;                                                          amounting to Rp190.0 billion;
          iv. Fasilitas Forex Line yang bersifat Uncommited                                iv. Forex Line facility which is an Uncommitted Credit
               Credit Line dengan plafon maksimal sebesar                                       Line with maximum plafond amounting to
               USD20,0 juta;                                                                    USD20.0 million;
          v. Fasilitas Term Loan dengan plafon maksimal                                    v. Term Loan facility with maximum plafond
               sebesar USD21,2 ribu.                                                            amounting to USD21.2 thousand.

          Fasilitas tersebut dijamin dengan:                                               The facilities are secured by:
          i. Agunan pokok terdiri dari persediaan bahan baku                               i. Principal collateral consisted of the Company’s
               (HRC), persediaan barang jadi (pipa) dan piutang                                 raw materials (HRC), finished goods (pipe)
               usaha Perusahaan atas proyek yang dibiayai dari                                  inventories and trade receivables on projects
               fasilitas kredit BRI.                                                            financed from the credit facilities with BRI.
          ii. Agunan tambahan ruang kantor Perusahaan yang                                 ii. Additional collateral consisted of the Company’s
               berada di Bakrie Tower Lt. 7 dengan luas                                         office space at Bakrie Tower Lt. 7 with area of
               533,10 m², tanah, bangunan dan mesin di                                          533.10 m², land, building and machinery at
               Jl. Raya Pejuang, Medan Satria, Bekasi Barat                                     Jl. Raya Pejuang, Medan Satria, Bekasi Barat
               dengan luas 122.745 m².                                                          with an area of 122,745 m².
          iii. Agunan tambahan tanah, bangunan dan mesin                                   iii. Additional collateral for land, buildings, and
               pabrik coating Perusahaan yang berada di                                         machinery of the Company's coating factory
               Jl. Raya Pejuang, Medan Satria, Bekasi dengan                                    located on Jl. Raya Pejuang, Medan Satria,
               luas 21.150 m².                                                                  Bekasi with an area of 21,150 m².

          Perjanjian pinjaman telah mengalami beberapa kali                                The loan agreement has been amended several
          perubahan, terakhir berdasarkan Akta Notaris No. 02                              times Based on Notarial Deed No. 02 of Sri Sumarni,
          Sri       Sumarni,       S.H.,    M.Kn.,      tanggal                            S.H., M.Kn., dated September 2, 2025, the Company
          2 September 2025, Perusahaan dan PT South East                                   and PT South East Asia Pipe Industries (SEAPI),
          Asia Pipe Industries (SEAPI), Entitas Anak,                                      a Subsidiary, entered into an Addendum for
          menandatangani Adendum Perpanjangan Perjanjian                                   Extension of Credit Agreement with BRI, wherein the
          Kredit dengan BRI dimana fasilitas pinjaman tersebut                             loan facilities have been extended until June 10,
          telah diperpanjang sampai dengan 10 Juni 2026.                                   2026. Based on this addendum, BRI continues to
          Melalui adendum tersebut, BRI kembali menyediakan                                provide credit facilities supporting operating and
          fasilitas kredit untuk mendukung kegiatan operasional                            project activities of the Company SEAPI. BRI
          dan proyek perusahaan dan SEAPI. BRI                                             provides the following credit facilities:
          menyediakan fasilitas kredit sebagai berikut:




                                                                      76

                                                                                                                                                           547
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                  Additional Information      Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 550
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                     unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                   19. SHORT-TERM BANK LOANS (Continued)

                i. Fasilitas Kredit Modal Kerja Withdrawal with                                 i. Working Capital Withdrawal with Approval (W/A)
                     Approval (W/A) dalam bentuk Contingent Credit                                  Credit Facility in the form of Contingent Credit in
                     sesuai dengan kontrak proyek dengan plafon                                     accordance with the project’s contract with
                     maksimal sebesar Rp560,0 miliar untuk tambahan                                 maximum plafond amounting to Rp560.0 billion for
                     modal kerja. Fasilitas ini termasuk Supply Chain                               additional working capital. This facility includes a
                     Financing Account Payable dengan plafon                                        Supply Chain Financing Account Payable with
                     maksimal sebesar Rp25,0 miliar;                                                maximum plafond amounting to Rp25.0 billion;
                ii. Fasilitas Import Line yang merupakan bagian                                 ii. Import Line facility which is a part of Working
                     dari Kredit Modal Kerja Withdrawal with                                        Capital Withdrawal with Approval (W/A), with
                     Approval (W/A), dengan plafon maksimal sebesar                                 maximum plafond amounting to Rp425.0 billion;
                     Rp425,0 miliar;
                iii. Fasilitas Bank Garansi dengan plafon maksimal                              iii. Bank Guarantee facility with maximum plafond
                     sebesar Rp190,0 miliar;                                                         amounting to Rp190.0 billion;
                iv. Fasilitas Forex Line yang bersifat Uncommited                               iv Forex Line facility which is an Uncommitted Credit
                     Credit Line dengan plafon maksimal sebesar                                      Line with maximum plafond amounting to
                     USD20,0 juta.                                                                   USD20.0 million.

                Fasilitas tersebut dijamin dengan:                                              The facilities are secured by:
                i. Piutang usaha, persediaan dan mesin produksi                                 i. Trade receivables, inventories and production
                    yang telah diikat fidusia;                                                      machinery secured under fiduciary agreements;
                ii. Sertifikat Hak Milik Atas Satuan Rumah Susun                                ii. Strata title office units (2 units) – Bakrie Tower,
                    (2 unit kantor) – Bakrie Tower, Jakarta;                                        Jakarta;

                iii. Tanah dan bangunan (HGB) di Jl. Raya Pejuang,                              iii. Land and buildings (HGB) at Jl. Raya Pejuang,
                     Bekasi seluas 122.745 m² dan 21.150 m²; dan                                     Bekasi with areas of 122,745 m² and 21,150 m²;
                                                                                                     and
                iv. Mesin pendukung utilitas,           alat     berat   dan                    iv. Supporting utility machinery, heavy equipment
                    kendaraan yang diikat fidusia.                                                   and vehicles encumbered under fiduciary security.

                Berdasarkan perjanjian-perjanjian ini, Perusahaan                              Based on these agreements, the Company shall not
                tidak diperkenankan melakukan transaksi-transaksi                              perform transactions to carryout the following
                untuk kegiatan-kegiatan berikut tanpa persetujuan                              activities without the prior written approval from the
                tertulis terlebih dahulu dari BRI, antara lain:                                BRI, among others:
                i. Menyatakan kebangkrutan atau mengajukan surat                               i. Declare bankruptcy or submit letter of bankruptcy
                     permohonan pailit ke Pengadilan.                                               petition to the Courts.
                ii. Mendapatkan fasilitas kredit dari bank atau                                ii. Obtain credit facility from a bank or other financial
                     lembaga keuangan lainnya.                                                      institution.
                iii. Mengubah komposisi pemegang saham, dewan                                  iii. Change composition of shareholder, boards of
                     komisaris dan direksi.                                                         commissioners and directors.
                iv. Menjual aset jaminan kepada pihak lain.                                    iv. Sell the collateral assets to another party.
                v. Menjaga Current Ratio minimal 1:1, Debt to Equity                           v. Maintain the Current Ratio at minimum 1:1, Debt
                     Ratio maksimal 2:1 dan Debt Service Coverage                                   to Equity Ratio at maximum 2:1 and Debt Service
                     Ratio minimal 1:1.                                                             Coverage Ratio at minimum 1:1.

                Cash Collateral                                                                 Cash Collateral

                Pada tanggal 21 Februari 2025 dan 16 April 2025,                                On Februari 21, 2025 and April 16, 2025, the
                Perusahaan menandatangani Akta Perjanjian Cash                                  Company signed the Cash Collateral Loan
                Collateral No. 012/2025 dan B.83-KC-RO-JKT/ADK/                                 Agreement Nos. 012/2025 and B.83-KC-RO-
                04/2025 dengan BRI untuk menyediakan fasilitas                                  JKT/ADK/04/2025 with BRI to provide credit facility
                kredit dengan maksimum kredit sebesar Rp53,9                                    with maximum credit amounting to Rp53.9 billion to
                miliar yang digunakan untuk kegiatan operasional                                be used for the operational activities of the Company.
                Perusahaan. Fasilitas pinjaman tersebut telah                                   The loan facility has been extended until Februari 21,
                diperpanjang      sampai      dengan        tanggal                             2026 and April 16, 2026. The credit facility is secured
                21 Februari 2026 dan 16 April 2026. Fasilitas kredit                            by deposits amounting to Rp55.0 billion.
                tersebut dijamin dengan jaminan deposito sebesar
                Rp55,0 miliar.

                Pada tahun 2025, BPI telah membayar sebesar                                     In 2025, BPI paid a total amount of Rp869.2 billion for
                Rp869,2 miliar atas fasilitas kredit ini.                                       these credit facilities.




                                                                               77

548
                      Profil Perusahaan              Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile              Main Highlights           Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 551
                                                                                                                     FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                  19. SHORT-TERM BANK LOANS (Continued)

          Pada tanggal 31 Desember 2025, saldo pinjaman                                   As of December 31, 2025, the outstanding balance of
          adalah sebesar Rp88,2 miliar.                                                   these loans amounted to R88.2 billion.

          Pada tanggal 31 Desember 2024, saldo pinjaman                                   As of December 31, 2024, the outstanding balance of
          adalah sebesar Rp211,2 miliar dan USD21,2 juta                                  these loans amounted to Rp211.2 billion and
          (setara dengan Rp341,8 miliar).                                                 USD21.2 million (equivalent to Rp341.8 billion),
                                                                                          respectively.

     g. PT Bank Central Asia Tbk                                                   g. PT Bank Central Asia Tbk

          Berdasarkan Akta Notaris Sri Buena Brahmana, S.H.,                              Based on Notarial Deed No. 43 of Sri Buena
          M.Kn., No. 43 tanggal 14 Agustus 2023,                                          Brahmana, S.H., M.Kn. dated August 14, 2023, VKTR
          VKTR menandatangani Perjanjian Kredit dengan                                    entered into a Credit Agreement with PT Bank
          PT Bank Central Asia Tbk (BCA) dimana BCA                                       Central Asia Tbk (BCA) wherein BCA will provide
          akan menyediakan fasilitas kredit lokal untuk modal                             local credit facility for working capital in the form of
          kerja dalam bentuk Rekening Koran (R/K)                                         Current Account (C/A) with maximum plafond
          dengan plafon maksimal sebesar Rp15,0 miliar dan                                amounting to Rp15.0 billion and a multi credit facility
          fasilitas kredit multi dengan plafon maksimal sebesar                           with maximum plafond amounting to Rp235.0 billion.
          Rp235,0 miliar. Jangka waktu pinjaman ini selama                                The duration of this loan agreement is for twelve (12)
          dua belas (12) bulan sejak tanggal perjanjian ini.                              months from the date of this agreement.

          Fasilitas tersebut dijamin dengan:                                              These facilities are secured by:
          i. Sebidang tanah dan bangunan diatasnya, dengan                                 i. Land and buildings owned through SHGB No. 31
               bukti kepemilikan SHGB No. 31 atas nama BA                                     under BA, which is located at Jl. Raya Bekasi
               yang berlokasi di Jl. Raya Bekasi Km. 27, Medan                                Km. 27, Medan Satria, Bekasi, Jawa Barat;
               Satria, Bekasi, Jawa Barat;
          ii. Mesin-mesin produksi yang dimiliki BA;                                      ii. Production machineries owned by BA;
          iii. Persediaan yang dimiliki VKTR;                                             iii. Inventories owned by VKTR;
          iv. Jaminan perusahaan dari Perusahaan.                                         iv. Corporate guarantee from the Company.

          Berdasarkan perjanjian, VKTR tidak diperkenankan                                Based on the agreement, VKTR shall not perform
          melakukan        kegiatan-kegiatan    berikut   tanpa                           transactions to carryout the following activities without
          persetujuan tertulis terlebih dahulu dari BCA, antara                           the prior written approval from BCA, among others:
          lain:
          i. Memperoleh pinjaman baru dari pihak lain;                                    i.     Obtain a new loan from another party;
          ii. Bertindak sebagai penjamin dalam bentuk                                     ii.    Act as a guarantor in any form and/or pledge the
                apapun dan/atau mengagunkan harta kekayaan                                       VKTR’s assets to other parties;
                VKTR kepada pihak lain;
          iii. Melakukan investasi atau membuka usaha baru                                iii. Invest or establish new business aside from the
                selain usaha yang telah ada;                                                   existing business;
          iv. Melakukan          peleburan,      penggabungan,                            iv. Carry out consolidation, merger, takeover or
                pengambilalihan atau pembubaran;                                               dissolution;
          v. Mengubah anggaran dasar serta susunan                                        v. Changes in the articles of association and
                Direksi dan Dewan Komisaris;                                                   composition of the Boards of Directors and
                                                                                               Commissioners;
          vi. Menjaminkan saham sebagai jaminan pinjaman                                  vi. Pledge shares as collateral for loans to other
               kepada pihak lain; dan                                                          parties; and
          vii. Meminjamkan        uang     kepada   perusahaan                            vii. Lending money to affiliated companies, except
               terafiliasinya, kecuali dalam rangka menjalankan                                for carrying out daily business.
               usaha sehari-hari.

          Perjanjian pinjaman telah mengalami beberapa                                    The loan agreement has been amended several
          kali perubahan, terakhir berdasarkan tanggal                                    times, the latest being on February 12, 2026, wherein
          12 Februari 2026 dimana fasilitas pinjaman tersebut                             the loan facilities have been extended until May 14,
          telah diperpanjang sampai dengan tanggal 14 Mei                                 2026.
          2026.

          Pada tahun 2025, VKTR telah membayar sebesar                                    In 2025, VKTR paid a total                     amount     of
          Rp157,4 miliar atas fasilitas pinjaman ini.                                     Rp157.4 billion for these loan facilities.

          Saldo fasilitas kredit pada tanggal 31 Desember                                 Outstanding balance of these credit facilities as of
          2025 dan 2024 adalah masing-masing sebesar                                      December 31, 2025 and 2024 amounted to
          Rp63,5 miliar dan Rp67,6 miliar.                                                Rp63.5 billion and Rp67.6 billion, respectively.

                                                                     78

                                                                                                                                                         549
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                 Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                    Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 552
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                              19. SHORT-TERM BANK LOANS (Continued)

            h. PT Bank Jakarta (dahulu PT Bank DKI)                                   h. PT Bank Jakarta (formerly PT Bank DKI)

                1. SAE, Entitas Anak, memperoleh Fasilitas Kredit                          1. SAE, a Subsidiary, obtained a Cash Collateral
                   Cash Collateral sebesar Rp10,0 miliar dari                                 Credit Facility amounting to Rp10.0 billion from
                   PT Bank Jakarta (dahulu PT Bank DKI) yang                                  PT Bank Jakarta (formerly PT Bank DKI) which
                   bertujuan untuk penambahan modal kerja. Jangka                             aims to increase working capital. The term of this
                   waktu fasilitas ini satu (1) bulan sejak akad kredit                       facility is one (1) month from the credit agreement
                   27 Desember 2024. Fasilitas tersebut dijamin                               on December 27, 2024. This facility is secured by
                   dengan rekening giro sebesar Rp11,0 miliar.                                checking account amounting to Rp11.0 billion.

                   Pada tanggal 24 Januari 2025, SAE telah                                      On January 24, 2025, SAE has fully paid this
                   melunasi fasilitas pinjaman tersebut.                                        credit facility.

                2. PT Bakrie Construction (BCons), Entitas Anak,                           2. PT Bakrie Construction (BCons), a Subsidiary,
                   memperoleh Fasilitas Kredit Berjaminan Tunai                               obtained a Cash Collateral Credit Facility
                   (Giro) sebesar Rp10,5 miliar dari PT Bank Jakarta                          amounting to Rp10.5 billion from PT Bank Jakarta
                   (dahulu PT Bank DKI) yang bertujuan untuk                                  (formerly PT Bank DKI) which aims to increase
                   penambahan modal kerja. Jangka waktu fasilitas                             working capital. The term of this facility is one (1)
                   ini satu (1) tahun sejak 10 Februari 2025. Fasilitas                       year from February 10, 2025. This facility is
                   tersebut dijamin dengan rekening giro sebesar                              secured by checking account amounting to
                   Rp11,0 miliar.                                                             Rp11.0 billion.

                Saldo fasilitas kredit pada tanggal 31 Desember                            Outstanding balance of these credit facilities as
                2025 dan 2024 adalah masing-masing sebesar                                 of December 31, 2025 and 2024, amounted
                Rp50,0 miliar dan Rp10,0 miliar.                                           Rp50.0 billion and Rp10.0 billion, respectively.

            i. PT Bank Ina Perdana Tbk                                                i. PT Bank Ina Perdana Tbk

                1. Berdasarkan Akta No. 4 tanggal 27 Februari 2024,                        1. Based on Deed of Credit Agreement No. 4 dated
                   PT Bakrie Autoparts (BA), Entitas Anak,                                    February 27, 2024, PT Bakrie Autoparts (BA),
                   memperoleh fasilitas pinjaman dari PT Bank Ina                             a Subsidiary, obtained credit facility from PT Bank
                   Perdana Tbk (Bank Ina) dalam bentuk pinjaman                               Ina Perdana Tbk (Bank Ina) in the form of Current
                   Rekening Koran (PRK) dengan plafon sebesar                                 Account (PRK) facility with plafond amounting to
                   Rp10,0 miliar untuk pembiayaan modal kerja                                 Rp10.0 billion for operational working capital
                   dengan jangka waktu maksimal dua belas (12)                                financing with maximum term of twelve (12)
                   bulan.                                                                     months.

                   Fasilitas ini, bersama dengan fasilitas pinjaman                             This facility, along with other credit facilities from
                   lainnya dari Bank Ina (Catatan 26h), dijamin                                 Bank Ina (Note 26h), is secured by:
                   dengan:
                   i.   Sebidang tanah dan bangunan dengan bukti                                i.     Land and building owned through SHGB No.
                        kepemilikan SHGB No. 5340 dan SHGB                                             5340 and SHGB No. 291 under PT Bina
                        No. 291 atas nama PT Bina Usaha Mandiri                                        Usaha Mandiri Misuzawa (BUMM) which is
                        Misuzawa (BUMM) yang berlokasi di Jl K.H                                       located at Jl K.H EZ Muttaqien, Tangerang,
                        EZ Muttaqien, Tangerang, Banten.                                               Banten.
                   ii. Mesin dan peralatan yang dimiliki BUMM.                                  ii.    Machineries and equipment owned by
                                                                                                       BUMM.

                   Pada tanggal 21 April 2025, BA memperoleh surat                              On April 21, 2025, BA received an approval letter
                   persetujuan perpanjangan fasilitas PRK dari Bank                             for the extension of the PRK facility from Bank Ina
                   Ina dimana batas waktu penarikan penggunaan                                  which extends the withdrawal for using the loan
                   fasiitas pinjaman diperpanjang sampai dengan                                 facility until February 27, 2026.
                   tanggal 27 Februari 2026.

                2. Berdasarkan Akta Notaris Hannywati Gunawan,                             2. Based on Notarial Deed of Hannywati Gunawan,
                   S.H., No. 216 tanggal 28 Agustus 2024, VKTR                                S.H., No. 216 dated August 28, 2024, VKTR
                   memperoleh fasilitas pinjaman dari Bank Ina                                obtained a loan facility Bank Ina with term of for
                   dengan jangka waktu pinjaman selama satu (1)                               one (1) year from the date of this agreement.
                   tahun sejak tanggal perjanjian ini Fasilitas sebagai                       Facilities are as follows:
                   berikut:
                   i.   Fasilitas KMK dengan plafon sebesar                                     i.     KMK facility with plafond amounting to
                        Rp50,0 miliar untuk pembiayaan pengadaan                                       Rp50.0 billion for financing the procurement
                        Bus/Truk Listrik.                                                              of Electric Buses/Truck.



                                                                          79

550
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 553
                                                                                                                        FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)

19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                                     19. SHORT-TERM BANK LOANS (Continued)

               ii.   Fasilitas Bank Garansi dengan plafon                                         ii.   Bank Guarantee facility with plafond
                     sebesar Rp10,0 miliar untuk jaminan                                                amounting to Rp10.0 billion for bid guarantee
                     penawaran dan pembayaran Uang Muka                                                 and payment of Down Payments for the
                     pengadaan Bus/Truk Listrik.                                                        procurement of Electric Buses/Truck.

               Fasilitas tersebut dijamin dengan:                                                 These facilities are secured by:
               i.   Sebidang tanah dan bangunan dengan bukti                                      i.   Land and buildings owned through SHGB
                    kepemilikan SHGB No. 40 atas nama                                                  No. 40 under the name of the Company
                    Perusahaan yang berlokasi di Jl. Mayor Salim                                       which is located at Jl. Mayor Salim Batubara,
                    Batubara, No. 714/143, RT 012 RW 004,                                              No. 714/143, RT 012 RW 004, Kelurahan
                    Kelurahan       Sekip    Jaya,    Kecamatan                                        Sekip      Jaya,    Kecamatan      Kemuning,
                    Kemuning, Palembang, Sumatera Selatan.                                             Palembang, Sumatera Selatan.
               ii. Account Receivable senilai 175% dari plafon                                    ii. Account Receivable amounting 175% from
                    fasilitas KMK.                                                                     plafond KMK facility.
               iii. Unit bus dan/atau truk Completely Built Up                                    iii. Completely Built Up (CBU)/ Completely
                    (CBU)/Completely Knocked Down (CKD)                                                Knocked Down (CKD) bus and/or truck units
                    yang       dibiayai    Bank    Ina    senilai                                      financed by Bank Ina amounting to
                    Rp62.500.000.000 (125% dari plafon fasilitas                                       Rp62,500,000,000 (125% from the plafond of
                    KMK).                                                                              the KMK facility).
               iv. Letter of Comfort dari Perusahaan.                                             iv. Letter of Comfort from the Company.

          Pada tahun 2025, VKTR dan BA telah membayar                                        In 2025, VKTR and BA paid a total amount of
          sebesar Rp23,4 miliar atas fasilitas kredit ini.                                   Rp23.4 billion for these credit facilities.

          Saldo fasilitas kredit pada tanggal 31 Desember                                    Outstanding balance of these credit facilities as
          2025 dan 2024 adalah masing-masing sebesar                                         of December 31, 2025 and 2024 amounted to
          Rp15,7 miliar dan Rp19,7 miliar.                                                   Rp15.7 billion and Rp19.7 billion, respectively.

     j. PT Bank Tabungan Negara (Persero) Tbk                                         j. PT Bank Tabungan Negara (Persero) Tbk

          1.     Pada tanggal 11 September 2023, BMI, Entitas                                1.     On September 11, 2023, BMI, a Subsidiary,
                 Anak, memperoleh fasilitas kredit modal kerja                                      obtained working capital contractor credit
                 pinjaman rekening koran dari BTN dengan plafon                                     facilities from BTN in the form of a revolving
                 sebesar Rp18,0 miliar yang dipergunakan untuk                                      credit loan with plafond amounting to
                 pembiayaan modal kerja usaha pabrikasi baja                                        Rp18.0 billion which was used to finance the
                 dan besi dan memiliki jangka waktu kredit                                          working capital of steel and iron fabrication and
                 selama dua belas (12) bulan.                                                       have a credit period of twelve (12) months.

                 Fasilitas tersebut dijamin dengan:                                               This facility is secured by:
                 i. Kelayakan usaha BMI dalam bidang pabrikasi                                    i.   The feasibility of BMI’s business in the steel
                      struktur besi dan baja.                                                          and iron structure fabrication.
                 ii. Tanah dan bangunan seluas 26.860 m² atas                                     ii. Land and building with an area 26,860 m²
                      nama BMI di Harapan Jaya, Bekasi Utara,                                          under the name of BMI at Harapan Jaya,
                      Jawa Barat.                                                                      Bekasi Utara, Jawa Barat.
                 iii. Jaminan lain seperti cessie atau seluruh                                    iii. Other collateral such as cessie or BMI’s
                      tagihan piutang BMI, akta pengakuan utang                                        receivables, deed of indebtedness for
                      atas Kredit Modal Kerja Pinjaman Rekening                                        working capital contractor credit facility in the
                      Koran (KMK-PRK) dengan plafon sebesar                                            form of a Revolving Credit Loan (KMK-PRK)
                      Rp18,0 miliar dengan Grosse Akta dan akta                                        with plafond amounting to Rp18.0 billion with
                      subordinasi yang menyatakan bahwa utang                                          Gross Deed and subordination deed stating
                      kepada pihak terafiliasi tidak akan dilunasi                                     that debts to affiliated parties will not be
                      sebelum utang kepada BTN lunas.                                                  settled before the debt to BTN is paid off.

                 Pada tanggal 24 Januari 2025, fasilitas kredit                                    On January 24, 2025, the credit facility was
                 telah diubah dengan meningkatkan plafon untuk                                     amended to increase the plafond for the revolving
                 pinjaman rekening koran menjadi Rp25,0 miliar,                                    credit loan to Rp25.0 billion, with a credit period
                 dengan jangka waktu kredit selama dua belas                                       of twelve (12) months.
                 (12) bulan.




                                                                        80

                                                                                                                                                           551
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan          Tanggung Jawab Sosial                 Informasi Tambahan        Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan           dan Lingkungan                    Additional Information      Financial Report
                                     Corporate Governance         Social and Environmental
                                     Implementation Report             Responsibility
Page 554
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       19. PINJAMAN BANK JANGKA PENDEK (Lanjutan)                              19. SHORT-TERM BANK LOANS (Continued)

                2.   Pada tanggal 22 Mei 2024, BMI memperoleh                              2. On May 22, 2024, BMI obtained a Contractor
                     fasilitas Kredit Modal Kerja (KMK) Kontraktor dari                       Working Capital Credit (KMK) facility from BTN
                     BTN dengan plafon sebesar Rp11,0 miliar yang                             with a plafond amounting to Rp11.0 billion which
                     dipergunakan untuk pekerjaan konstruksi dan                              was used for construction work and has a credit
                     memiliki jangka waktu kredit selama sembilan (9)                         period of nine (9) months.
                     bulan.

                     Fasilitas tersebut dijamin dengan:                                         This facility is secured by:
                     i. Fidusia atas termin pembayaran atau hak                                 i. Fiduciary security over payment terms or
                          tagih terhadap Surat Perjanjian Pekerjaan                                  receivables under the Construction Work
                          Konstruksi.                                                                Agreement.
                     ii. Tanah dan bangunan seluas 26.860 m² atas                               ii. Land and building with an area 26,860 m²
                          nama BMI di Harapan Jaya, Bekasi Utara,                                    under the name of BMI at Harapan Jaya,
                          Jawa Barat.                                                                Bekasi Utara, Jawa Barat.
                     iii. Jaminan lain seperti cessie atau seluruh                              iii. Other collateral such as cessie or BMI’s
                          tagihan piutang BMI, akta pengakuan utang                                  receivables, deed of indebtedness for working
                          atas KMK Kontraktor dengan plafon sebesar                                  capital contractor credit facility in the form of a
                          Rp11,0 miliar dengan Grosse Akta dan akta                                  revolving credit loan (KMK Contractor) with
                          subordinasi yang menyatakan bahwa utang                                    plafond amounting to Rp11.0 billion with Gross
                          kepada pihak terafiliasi tidak akan dilunasi                               Deed and subordination deed stating that
                          sebelum utang kepada BTN lunas.                                            debts to affiliated parties will not be settled
                                                                                                     before the debt to BTN is paid off.

                     Pada tanggal 12 Februari 2025, BMI telah                                   On February 12, 2025, BMI has fully paid this
                     melunasi fasilitas pinjaman tersebut.                                      credit facility.

                 3. PT Suluh Ardhi Engineering (SAE), Entitas Anak,                        3. PT Suluh Ardhi Engineering (SAE), a Subsidiary,
                    memperoleh Fasilitas Kredit Swadaya Lembaga                               obtained an Institutional Self-funding Credit
                    sebesar Rp9,0 miliar dari BTN yang bertujuan                              Facility amounting to Rp9.0 billion from BTN which
                    untuk kredit swadana. Jangka waktu fasilitas ini                          aims to self-financing credit. The term of this
                    satu (1) bulan sejak akad kredit 27 Desember                              facility is one (1) month from the credit agreement
                    2024.                                                                     on December 27, 2024.

                     Fasilitas tersebut dijamin dengan tabungan yang                            This facility is secured by savings placed in BTN
                     ditempatkan pada BTN sebesar Rp10,0 miliar.                                amounting to Rp10.0 billion.

                     Pada tanggal 24 Januari 2025, SAE telah                                    On Januari 24, 2025, SAE has fully paid this credit
                     melunasi fasilitas pinjaman tersebut.                                      facility.

                Pada tahun 2025, BMI dan SAE telah membayar                                In 2025, BMI and SAE paid a total amount of
                sebesar Rp41,5 miliar atas fasilitas kredit ini.                           Rp41.5 billion for these credit facilities.

                Saldo fasilitas kredit pada tanggal 31 Desember 2025                       Outstanding balance of these credit facilities as
                dan 2024 adalah masing-masing sebesar nihil dan                            of December 31, 2025 and 2024 amounted to
                Rp41,5 miliar.                                                             nil and Rp41.5 billion, respectively.

            Manajemen berkeyakinan bahwa seluruh pinjaman                             The management believes that all short-term loans of the
            jangka pendek Grup telah memenuhi persyaratan dan                         Group has complied with the terms and conditions
            kondisi sebagaimana diatur dalam perjanjian pinjaman.                     stipulated in the agreements.




                                                                          81

552
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 555
                                                                                                                 FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

20. UTANG USAHA                                                             20. TRADE PAYABLES

                                                            2025                          2024
      Pihak ketiga                                                                                                               Third parties
        PT Waskita Karya (Persero) Tbk                        279.604                            -            PT Waskita Karya (Persero) Tbk
        PT Waskita Beton Precast Tbk                          184.100                            -             PT Waskita Beton Precast Tbk
        PT Krakatau Posco                                      73.059                      116.186                         PT Krakatau Posco
        PT Yahukimo Bersatu Indonesia                          43.254                       94.003            PT Yahukimo Bersatu Indonesia
        PT Indal Steel Pipe                                    40.703                            -                         PT Indal Steel Pipe
        Cumic Steel Limited                                    27.090                            -                        Cumic Steel Limited
        PT Jasa Marga Tollroad Operator                        17.912                            -           PT Jasa Marga Tollroad Operator
        PT Inti Sumber Baja Sakti                              16.030                            -                  PT Inti Sumber Baja Sakti
        PT Solusi Prima Raya                                   11.534                       11.534                      PT Solusi Prima Raya
        PT Krakatau Steel                                      11.035                       87.296                          PT Krakatau Steel
        PT KHI Pipe Industries                                  3.945                       46.430                     PT KHI Pipe Industries
        PT Metal One Indonesia                                      -                       81.125                    PT Metal One Indonesia
        Automotive Engineering Corporation                          -                       13.263         Automotive Engineering Corporation
        Lain-lain (dibawah Rp10 miliar)                       180.316                      290.068                 Others (below Rp10 billion)
      Total pihak ketiga                                      888.582                      739.905                                 Total third parties
      Pihak berelasi (Catatan 40e)                             18.403                       21.126                        Related parties (Note 40e)

      Total                                                   906.985                      761.031                                                    Total


     Rincian utang usaha berdasarkan mata uang adalah                              Details of trade payable based on currencies are as
     sebagai berikut:                                                              follows:

      Mata uang                                             2025                          2024                                             Currencies
      Rupiah                                                  864.795                      745.051                                           Rupiah
      Dolar AS                                                 37.331                       15.762                                        US Dollar
      Dolar Singapore                                           4.655                          218                                  Singapore Dollar
      Yen Jepang                                                  204                            -                                    Japanese Yen
      Total                                                   906.985                      761.031                                                    Total


     Rincian umur utang usaha adalah sebagai berikut:                              Details of aging schedule of trade payables are as
                                                                                   follows:

                                                            2025                          2024
      Sampai dengan 1 bulan                                   549.483                      445.218                                    Up to 1 month
      1 bulan - 3 bulan                                        69.299                       65.731                               1 month - 3 months
      3 bulan - 6 bulan                                        67.375                       11.059                              3 months - 6 months
      6 bulan - 1 tahun                                         8.946                       58.590                                 6 months - 1 year
      Lebih dari 1 tahun                                      211.882                      180.433                                      Over 1 year
      Total                                                   906.985                      761.031                                                    Total




                                                                     82

                                                                                                                                                              553
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial             Informasi Tambahan              Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                Additional Information            Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 556
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)

       21. UTANG LAIN-LAIN                                                       21. OTHER PAYABLES

                                                                     2025                  2024
             Pihak ketiga                                                                                                               Third parties
               PT Yahukimo Bersatu Indonesia                           15.739                 16.901                 PT Yahukimo Bersatu Indonesia
               Lain-lain (dibawah Rp10 miliar)                         30.187                 69.202                     Others (below Rp10 billion)
               Subtotal                                                45.926                 86.103                                               Subtotal
             Pihak berelasi (Catatan 40f)                                                                                  Related parties (Note 40f)
               PT Provices Indonesia                                   18.893                 15.014                         PT Provices Indonesia
               Dana Pensiun Bakrie                                                                                            Dana Pensiun Bakrie
                 (dalam likuidasi)                                      7.508                   8.882                          (under liquidation)
               Lain-lain (dibawah Rp10 miliar)                          3.532                   4.288                    Others (below Rp10 billion)
               Subtotal                                                29.933                 28.184                                               Subtotal
             Total                                                     75.859               114.287                                                       Total



       22. BEBAN AKRUAL                                                          22. ACCRUED EXPENSES

                                                                     2025                  2024
             Proyek                                                   140.140                 55.236                                            Projects
             Bunga                                                     66.665                 28.368                                             Interest
             Gaji, upah dan tunjangan                                  19.572                 27.631                   Salaries, wages and allowances
             Pesangon                                                   7.182                 15.261                                Severance payment
             Pengangkutan                                               6.597                  2.806                                      Transportation
             Listrik, air dan telepon                                   2.912                  3.622                   Electricity, water and telephone
             Jasa profesional                                           2.666                  4.398                                  Professional fees
             Lain-lain (dibawah Rp1 miliar)                            34.550                 13.698                         Others (below Rp1 billion)
             Total                                                    280.284               151.020                                                       Total


            Proyek akrual terutama berasal dari akrual beban bagian                     Accrued projects mainly comes from accrual of expenses
            dari proyek infrastruktur dan telekomunikasi yang belum                     related to telecommunication and infrastructure projects
            ditagihkan dari pemasok.                                                    which has not yet been invoiced by the suppliers.

            Denda akrual terutama berasal dari akrual bunga terkait                     Accrued interest mainly comes from accrual of interest
            dengan pinjaman jangka pendek dan jangka panjang                            related to short-term and long-term loans past due their
            yang telah jatuh tempo tetapi belum dibayar oleh Grup.                      maturity dates but have not been paid by the Group.


       23. UANG MUKA PELANGGAN                                                   23. CUSTOMER DEPOSITS

                                                                     2025                  2024
             PT Catur Prima Perkasa                                    21.065                 27.781                         PT Catur Prima Perkasa
             Konsorsium Petro-BPI-CPM                                  27.474                 27.474                      Konsorsium Petro-BPI-CPM
             PT Tridaya Esa Pakarty                                     8.614                  4.506                         PT Tridaya Esa Pakarty
             KSO PT Timas Suplindo                                                                                           KSO PT Timas Suplindo
               PT Rekayasa Industri                                     6.420                      -                         PT Rekayasa Industri
             PT Adara Investago Corpora                                 5.246                      -                     PT Adara Investago Corpora
             PT Sentul City Tbk                                         4.800                  4.800                              PT Sentul City Tbk
             PT Benteng Anugerah Sejahtera                              4.797                 11.012                  PT Benteng Anugerah Sejahtera




                                                                            83

554
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 557
                                                                                                                    FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

23. UANG MUKA PELANGGAN (Lanjutan)                                          23. CUSTOMER DEPOSITS (Continued)

                                                           2025                       2024

      KSO Adhi Hutama Nindya Abipraya                          3.713                            -                 KSO Adhi Hutama Nindya Abipraya
      PT Kencana Graha Pertiwi                                 3.304                            -                        PT Kencana Graha Pertiwi
      PT Bertie Sukses Makmur                                  2.757                       19.478                        PT Bertie Sukses Makmur
      PT Intisumber Bajasakti                                  2.583                        4.646                           PT Intisumber Bajasakti
      PT Adhi Persada Gedung                                       -                       32.439                         PT Adhi Persada Gedung
      PT Krakatau Pipe Industries                                  -                       20.611                      PT Krakatau Pipe Industries
      PT Zekon Indonesia                                           -                       16.371                              PT Zekon Indonesia
      Lain-lain (dibawah Rp1 miliar)                           2.178                        2.065                         Others (below Rp1 billion)
      Total                                                   92.951                      171.183                                                     Total


     Seluruh uang muka pelanggan berasal dari pihak ketiga.                        Customer deposits are all from third parties.


24. UTANG LAIN-LAIN JANGKA PANJANG                                          24. LONG-TERM OTHER PAYABLES

     Utang lain-lain jangka panjang merupakan utang                                Long-term other payables pertain to payables of
     PT Cimanggis Cibitung Tollways (CCT), Entitas Anak,                           PT Cimanggis Cibitung Tollways (CCT), a Subsidiary, to
     kepada PT Waskita Toll Road (WTR).                                            PT Waskita Toll Road (WTR).

     Berdasarkan Perjanjian Fasilitas Pinjaman Pemegang                            Based on Shareholder Loan Facility Agreement
     Saham No. 06/FPPS/WTR/2016 tanggal 24 Mei 2016,                               No. 06/FPPS/WTR/2016 dated May 24, 2016,
     CCT mendapatkan pinjaman dari WTR dengan nilai                                CCT obtained loan facility from WTR amounting to
     sebesar Rp1,04 triliun. Pinjaman ini digunakan untuk                          Rp1.04 trillion. The purpose of the loan facility is for
     pembebasan tanah. Pinjaman ini memiliki jangka waktu                          land acquisition. This credit facility is repayable in six (6)
     enam (6) bulan sejak tanggal pencairan pinjaman dan                           months from the date of drawdown and bears interest of
     dikenakan bunga 9,5% pada tahun dengan metode                                 9.5% per annum on a compounding interest method.
     perhitungan compound interest.

     Sesuai dengan Berita Acara Kesepakatan Bersama                                Pursuant to the Minutes of the Joint Agreement between
     antara CCT, WTR, PT Bakrie Toll Indonesia (BTI) dan                           the CCT, WTR, PT Bakrie Toll Indonesia (BTI) and
     Perusahan pada tanggal 25 September 2025 dan                                  the Company dated September 25, 2025 and the
     adendum Perjanjian No. ADD/21.1/WTR/1225 tanggal                              addendum to Agreement No. ADD/21.1/WTR/1225 dated
     17 Desember 2025, dengan adanya perubahan struktur                            December 17, 2025, following the change in CCT’s
     pemegang saham CCT, masa berlaku perjanjian                                   shareholding structure, the term of the loan agreement
     pinjaman diperpanjang sampai dengan 31 Desember                               was extended until December 31, 2031 and the interest
     2031 dan bunga yang dikenakan menjadi sebesar 7,95%                           rate was amended to 7.95% per annum on a simple
     per tahun atas dasar simple interest yang terhitung sejak                     interest basis, effective from the date of the change in
     tanggal efektifnya perubahan pengendalian CCT.                                control over CCT.

     Pada tanggal 31 Desember 2025 dan 2024, saldo utang                           As of December 31, 2025 and 2024, outstanding balance
     kepada WTR berdasarkan perjanjian tersebut masing-                            of other payable to WTR based on this agreement
     masing sebesar Rp275,1 miliar dan nihil.                                      amounted to Rp275.1 billion and nil, respectively.


25. PROVISI PELAPISAN JALAN TOL                                             25. PROVISION FOR TOLL OVERLAY

     Provisi pelapisan jalan tol merupakan cadangan atas                           Provision for toll overlay represents provision for asphalt
     beban pelapisan aspal, perkerasan beton, penggantian                          resurfacing, concrete pavement, marking replacement
     marka dan pengecatan di masa mendatang.                                       and painting expenses in the future.

     Pada tanggal 31 Desember 2025 dan 2024, saldo provisi                         As of December 31, 2025 and 2024, outstanding balance
     pelapisan jalan tol masing-masing sebesar Rp30,9 miliar                       of provision for toll overlay amounted to Rp30.9 billion
     dan nihil.                                                                    and nil, respectively.




                                                                     84

                                                                                                                                                              555
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan           Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                   Additional Information         Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 558
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                     unless otherwise stated)

       26. PINJAMAN JANGKA PANJANG                                                  26. LONG-TERM LOANS

                                                                       2025                  2024
             Rupiah                                                                                                                              Rupiah
             Pinjaman Sindikasi                                        9.715.210                     -                                  Syndicated Loan
             Hartman International Ltd                                 3.662.418                     -                          Hartman International Ltd
             PT Bank Mayapada Internasional Tbk                          543.266                     -               PT Bank Mayapada Internasional Tbk
             PT Bank Rakyat Indonesia (Persero) Tbk                      321.000                     -            PT Bank Rakyat Indonesia (Persero) Tbk
             PT Bank MNC Internasional Tbk                               277.571               194.301                    PT Bank MNC Internasional Tbk
             PT Bank Nationalnobu Tbk                                    190.000                     -                        PT Bank Nationalnobu Tbk
             PT Bank Negara Indonesia (Persero) Tbk                       30.627                 6.066            PT Bank Negara Indonesia (Persero) Tbk
             PT Bank Ina Perdana Tbk                                      24.186                17.315                         PT Bank Ina Perdana Tbk
             PT Rekapital Aset Indonesia                                  13.580                15.330                       PT Rekapital Aset Indonesia
             Lain-lain (dibawah Rp10 miliar)                              10.610                13.056                        Others (below Rp10 billion)
             Subtotal                                                 14.788.468               246.068                                                   Subtotal
             Mata uang asing (USD)                                                                                               Foreign currency (USD)
             Indies Special Opportunities III Ltd                       114.758                202.025                  Indies Special Opportunities III Ltd
             Total                                                    14.903.226               448.093                                                        Total
             Dikurangi bagian yang jatuh tempo
               dalam satu tahun                                         (345.747)             (122.250)                                 Less current portion
             Bagian Jangka Panjang                                    14.557.479               325.843                                Non-current Portion


            Pinjaman jangka panjang dikenakan bunga per tahun                                 Long-term loans bear annual interest rates as follows:
            sebagai berikut:

                                                                         2025 dan/and 2024
             Rupiah                                                           3% - 17%                                                                    Rupiah
             Dolar AS                                                         1% - 17%                                                                  US Dollar

            a. Pinjaman Sindikasi                                                          a. Syndicated Loan

               Berdasarkan Akta No. 117 tanggal 24 April 2019 oleh                              Based on Deed No. 117 dated April 24, 2019, of
               Ariani Lakhsmijati Rachim, S.H., notaris di Jakarta,                             Ariani Lakhsmijati Rachim S.H., notary in Jakarta,
               PT Cimanggis Cibitung Tollways (CCT), Entitas Anak,                              PT Cimanggis Cibitung Tollways (CCT), a Subsidiary,
               telah menandatangani perjanjian Kredit Sindikasi                                 entered into Loan Syndication agreement with
               dengan PT Bank Negara Indonesia (Persero) Tbk,                                   PT Bank Negara Indonesia (Persero) Tbk, PT Bank
               PT Bank Rakyat Indonesia (Persero) Tbk, PT Sarana                                Rakyat Indonesia (Persero) Tbk, PT Sarana Multi
               Multi Infrastruktur (Persero), PT Bank Panin Tbk,                                Infrastruktur (Persero), PT Bank Panin Tbk, PT Bank
               PT Bank Pembangunan Daerah Jawa Timur,                                           Pembangunan Daerah Jawa Timur, PT Bank
               PT Bank Pembangunan Daerah Sumatera Barat,                                       Pembangunan Daerah Sumatera Barat, PT Bank
               PT Bank Pembangunan Daerah Nusa Tenggara                                         Pembangunan Daerah Nusa Tenggara Timur,
               Timur, PT Bank Pembangunan Daerah Jawa Tengah,                                   PT Bank Pembangunan Daerah Jawa Tengah,
               PT Bank Pembangunan Daerah Bali, PT Bank                                         PT Bank Pembangunan Daerah Bali, PT Bank
               Pembangunan        Daerah     Papua,    PT    Bank                               Pembangunan        Daerah     Papua,    PT     Bank
               Pembangunan Daerah Kalimantan Selatan, PT Bank                                   Pembangunan Daerah Kalimantan Selatan, PT Bank
               Pembangunan Daerah Kalimantan Timur dan                                          Pembangunan Daerah Kalimantan Timur and
               Kalimantan Utara, PT Bank Pembangunan Daerah                                     Kalimantan Utara, PT Bank Pembangunan Daerah
               Maluku dan Maluku Utara, PT Bank Pembangunan                                     Maluku and Maluku Utara, PT Bank Pembangunan
               Daerah Lampung, PT Bank Pembangunan Daerah                                       Daerah Lampung, PT Bank Pembangunan Daerah
               Kalimantan Barat, PT Bank Pembangunan Daerah                                     Kalimantan Barat, PT Bank Pembangunan Daerah
               Sumatera Utara, PT Bank Rakyat Indonesia Unit                                    Sumatera Utara, PT Bank Rakyat Indonesia Unit
               Syariah, PT Bank Pembangunan Daerah Kalimantan                                   Syariah, PT Bank Pembangunan Daerah Kalimantan
               Timur dan Kalimantan Utara Unit Usaha Syariah,                                   Timur and Kalimantan Utara Unit Usaha Syariah,
               PT Bank Panin Dubai Syariah, PT Bank                                             PT Bank Panin Dubai Syariah, PT Bank
               Pembangunan Daerah Sumatera Selatan dan Bangka                                   Pembangunan Daerah Sumatera Selatan and
               Belitung Unit Usaha Syariah, PT Bank Pembangunan                                 Bangka Belitung Unit Usaha Syariah, PT Bank
               Daerah Jawa Barat dan Banten Unit Syariah dan                                    Pembangunan Daerah Jawa Barat and Banten Unit
               PT Bank Pembangunan Daerah Aceh Syariah.                                         Syariah and PT Bank Pembangunan Daerah Aceh
                                                                                                Syariah.



                                                                              85

556
                        Profil Perusahaan           Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                        Corporate Profile           Main Highlights            Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                       & the Board of Directors
Page 559
                                                                                                                     FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

26. PINJAMAN JANGKA PANJANG (Lanjutan)                                       26. LONG-TERM LOANS (Continued)

          Dua puluh lima bank tersebut memberikan fasilitas                                 These twenty-five banks are providing a credit
          kredit maksimum sebesar Rp8,40 triliun yang                                       facility with a credit ceiling of Rp8.40 trillion
          terdiri dari kredit investasi dan kredit bunga masa                               which consists of credit investment and credit interest
          konstruksi masing-masing sebesar Rp6,72 triliun dan                               during construction amounted to Rp6.72 trillion and
          Rp1,68 triliun. Kedua fasilitas tersebut diberikan untuk                          Rp1.68 trillion. Both facilities are provided for the
          keperluan pembangunan Jalan Tol Ruas Cimanggis -                                  development of Cimanggis – Cibitung Toll Road.
          Cibitung.

          Pada bulan September 2024, CCT melakukan                                          In September 2024, CCT refinanced its syndicated
          refinancing atas pinjaman bank sindikasi dan                                      bank loan and repaid the principal amount of
          melunasi     pokok   pinjaman  tersebut   sebesar                                 Rp6.04 trillion. Based on Notarial Deed No. 02 dated
          Rp6,1 triliun. Melalui Akta No. 02 tanggal                                        September 11, 2024 of Ariani Lakhsmijati Rachim,
          11 September 2024 oleh Ariani Lakhsmijati Rachim,                                 S.H., CCT entered into Syndicated Loan agreement
          S.H., CCT telah menandatangani perjanjian Kredit                                  with PT Bank Negara Indonesia (Persero) Tbk, PT
          Sindikasi dengan PT Bank Negara Indonesia                                         Bank Panin Tbk, PT Bank Pembangunan Daerah
          (Persero) Tbk, PT Bank Panin Tbk, PT Bank                                         Papua, PT Sarana Multi Infrastruktur (Persero) dan
          Pembangunan Daerah Papua, PT Sarana Multi                                         PT Bank Syariah Indonesia Tbk.
          Infrastruktur (Persero) dan PT Bank Syariah
          Indonesia Tbk.

          Lima bank tersebut memberikan fasilitas maksimum                                  The five banks provide a maximum principal
          penarikan pokok sebesar Rp7,4 triliun yang terdiri                                withdrawal facility of Rp7.4 trillion, consisting of
          dari kredit investasi trance 1a, trance 1b, trance 1c                             investment credit tranche 1a, tranche 1b, tranche 1c,
          dan trance 2 yang masing-masing sebesar                                           and tranche 2, amounting to Rp6.1 trillion,
          Rp6,1 triliun, Rp0,7 triliun, Rp0,2 triliun dan                                   Rp0.7 trillion, Rp0.2 trillion and Rp0.5 trillion. These
          Rp0,5 triliun. Keempat fasilitas tersebut diberikan                               four facilities are granted for the construction of the
          untuk keperluan pembangunan Jalan Tol Ruas                                        Cimanggis-Cibitung Toll Road.
          Cimanggis-Cibitung.

          Pada bulan November 2025, CCT melakukan                                           In November 2025, CCT refinanced its syndicated
          refinancing atas pinjaman bank sindikasi dan                                      bank loan and repaid the principal amount of
          melunasi    pokok   pinjaman   tersebut  sebesar                                  Rp7.22 trillion. Based on Notarial Deed No. 05 dated
          Rp7,22 triliun. Berdasarkan Akta No. 05 tanggal                                   November 20, 2025 of Ariani Lakhsmijati Rachim,
          20 November 2025 oleh Ariani Lakhsmijati Rachim,                                  S.H., CCT entered into Loan Syndication agreement
          S.H., CCT telah menandatangani perjanjian Kredit                                  with PT Bank Negara Indonesia (Persero) Tbk,
          Sindikasi dengan PT Bank Negara Indonesia                                         PT Bank Mandiri (Persero) Tbk, PT Bank Rakyat
          (Persero) Tbk, PT Bank Mandiri (Persero) Tbk,                                     Indonesia (Persero) Tbk, PT Bank Syariah Indonesia
          PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank                                   Tbk, PT Bank Pembangunan Daerah Papua,
          Syariah Indonesia Tbk, PT Bank Pembangunan                                        PT Bank Pembangunan Daerah Kalimantan Tengah
          Daerah Papua, PT Bank Pembangunan Daerah                                          and PT Bank Pembangunan Daerah Maluku dan
          Kalimantan Tengah dan Bank Pembangunan Daerah                                     Maluku Utara.
          Maluku dan Maluku Utara.

          Ketujuh bank tersebut memberikan fasilitas untuk                                 The seven banks provided facility for the repayment of
          pelunasan bridging loan pinjaman pemegang saham                                  the bridging shareholder loan with a maximum
          dengan maksimum penarikan pokok sebesar                                          principal withdrawal facility of Rp9.8 trillion, with the
          Rp9,8 triliun dengan rincian sebagai berikut:                                    following details:
           a. Fasilitas pembiayaan investasi musyarakah                                    a.   A      musyarakah      mutanaqishah      investment
              mutanaqishah sebesar Rp1,30 triliun, yang                                         financing facility amounting to Rp1.30 trillion,
              dibagi sebagai: (i) fasilitas Tranche 1                                           consisting of: (i) Tranche 1 Facility (sharia
              (pembiayaan investasi pokok syariah) sebesar                                      principal investment financing) amounting to
              Rp945,95 miliar dan (ii) fasilitas Tranche 2                                      Rp945.95 billion; and (ii) Tranche 2 Facility
              (pembiayaan investasi pokok syariah) sebesar                                      (sharia principal investment financing) amounting
              Rp354,05 miliar.                                                                  to Rp354.05 billion.
          b. Fasilitas      kredit      pembiayaan        sebesar                          b.    A credit financing facility amounting to Rp8.50
              Rp8,50 triliun, yang dibagi sebagai: (i) fasilitas                                trillion, consisting of: (i) Tranche 1 Facility
              Tranche 1 (kredit investasi pokok konvensional)                                   (conventional      principal   investment      loan)
              sebesar Rp6,19 triliun dan (ii) fasilitas Tranche 2                               amounting to Rp6.18 trillion; and (ii) Tranche 2
              (kredit investasi pokok konvensional) sebesar                                     Facility (conventional principal investment loan)
              Rp2,31 triliun.                                                                   amounting to Rp2.31 trillion.




                                                                      86

                                                                                                                                                       557
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan        Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                   Additional Information      Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 560
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       26. PINJAMAN JANGKA PANJANG (Lanjutan)                                     26. LONG-TERM LOANS (Continued)

               Pinjaman tersebut di atas dijamin dengan seluruh hak                          The above loan are collateralized by all of toll road
               konsesi pengusahaan jalan tol, seluruh tagihan dan                            concessions right, all invoices and operating
               pendapatan operasional dari pengelolaan jalan tol                             revenues from toll road management and other
               dan usaha-usaha lain terkait pengelolaan jalan tol,                           business ventures related to toll road management,
               escrow account, tagihan atas pendapatan dari hasil                            escrow account, claim for income from insurance
               klaim asuransi, klaim bank garansi, dan penggantian                           claim, bank guarantee claims and reimbursement of
               dana dari pemerintah, gadai saham serta corporate                             fund from the government, the shareholder’s pledge
               guarantee dari pemegang saham. Perjanjian                                     of shares, and the corporate guarantee of the
               pinjaman juga mencakup persyaratan tertentu antara                            shareholders. The loan agreement also covers
               lain: membatasi hak CCT untuk memperoleh                                      certain requirements such as: limiting the CCT’s right
               kredit/fasilitas baru, mengubah susunan pemegang                              to obtain new credits/facilities, changing shareholder
               saham, melakukan perubahan PPJT dan/atau                                      structure, making changes to the PPJT and/or
               business plan, serta mengharuskan CCT untuk                                   business plan, and requires the CCT to maintain
               mempertahankan rasio keuangan tertentu yang                                   certain financial ratios calculated based on the CCT
               dihitung berdasarkan laporan keuangan CCT.                                    financial statement.

               Atas fasilitas ini, CCT diwajibkan menjaga rasio-rasio                       Under this facility, CCT is required to maintain the
               keuangan antara lain:                                                        following financial ratios:
                a. Menjaga ekuitas selalu positif.                                            a. Maintain positive equity at all times.
                b. Menjaga Debt to Equity Ratio ("DER") adalah                                b. Minimum Debt to Equity Ratio (DER) is the ratio
                     perbandingan total utang sindikasi dibagi                                     of the total syndicated debt to equity, with a
                     modal/equity dengan ketentuan maksimal                                        maximum of 6.25 times in accordance with the
                     sesuai      komposisi    pembiayaan   pinjaman                                loan financing composition. For the avoidance
                     sebesar 6,25 kali. Untuk menghindari keragu-                                  of doubt, Subordinated Shareholder Loan shall
                     raguan,       Pinjaman     Pemegang     Saham                                 be treated as Equity portion.
                     Subordinasi akan dihitung sebagai porsi Equity.
                c. Menjaga Debt Service Coverage Ratio                                         c.     Maintain a minimum Debt Service Coverage
                     ("DSCR") minimum 100% (≥100%).                                                   Ratio ("DSCR") of at least 100% (≥100%).

               Pada tanggal 31 Desember 2025, saldo fasilitas                                As of December 31, 2025, the outstanding balance of
               pinjaman sindikasi adalah sebagai berikut:                                    the syndicated loan facility is as follows:

                                                                     2025                   2024
                PT Bank Negara Indonesia                                                                                    PT Bank Negara Indonesia
                  (Persero) Tbk                                      3.606.457                           -                           (Persero) Tbk
                PT Bank Mandiri (Persero) Tbk                        2.003.587                           -              PT Bank Mandiri (Persero) Tbk
                PT Bank Rakyat Indonesia                                                                                    PT Bank Rakyat Indonesia
                  (Persero) Tbk                                      2.003.587                           -                           (Persero) Tbk
                PT Bank Syariah Indonesia                            1.302.332                           -                 PT Bank Syariah Indonesia
                PT Bank Pembangunan Daerah                                                                             PT Bank Pembangunan Daerah
                  Papua                                               601.076                            -                                   Papua
                PT Bank Pembangunan Daerah                                                                             PT Bank Pembangunan Daerah
                  Kalimantan Tengah                                   150.269                            -                      Kalimantan Tengah
                PT Bank Pembangunan Daerah                                                                             PT Bank Pembangunan Daerah
                  Maluku dan Maluku Utara                             150.269                            -                 Maluku dan Maluku Utara
                Total                                                9.817.577                           -                                                Total
                Dikurangi biaya transaksi
                  belum diamortisasi                                  (102.367)                          -           Less unamortized transaction costs
                Neto                                                 9.715.210                           -                                                  Net

            b. Hartman International Ltd                                                b. Hartman International Ltd

                Pada tanggal 14 November 2025, Hartman                                       On November 14, 2025, Hartman International Ltd
                International Ltd (Hartman) memberikan fasilitas                             (Hartman) provided loan facility to the PT Bakrie Toll
                pinjaman kepada PT Bakrie Toll Indonesia (BTI),                              Indonesia (BTI), a Subsidiary, which was used to
                Entitas Anak, yang digunakan untuk pembiayaan                                finance the acquisition of shares and the transfer of
                akuisisi saham dan pengalihan atas seluruh piutang                           all receivables under the CCT Shareholder Loan, and
                berdasarkan Shareholder Loan CCT, dan akan jatuh                             will mature within three (3) years.
                tempo di dalam tiga (3) tahun.




                                                                            87

558
                       Profil Perusahaan           Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights          Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 561
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

26. PINJAMAN JANGKA PANJANG (Lanjutan)                                      26. LONG-TERM LOANS (Continued)

          Fasilitas tersebut dijamin dengan 6.625 saham BTI                               The facility is secured by 6,625 BTI shares owned by
          yang dimiliki oleh PT Bakrie Indo Insfrastructure,                              PT Bakrie Indo Infrastucture, a Subsidiary.
          Entitas Anak.

          Pada tanggal 31 Desember 2025 dan 2024, saldo                                   As of December 31, 2025 and 2024, the outstanding
          pinjaman adalah masing-masing sebesar Rp3,7 triliun                             balance from this loan amounted to Rp3.7 trillion and
          dan nihil.                                                                      nil, respectively.

     c. PT Bank Mayapada Internasional Tbk                                         c. PT Bank Mayapada Internasional Tbk

          Pada tanggal 18 November 2025, PT Bank                                          On November 18, 2025, PT Bank Mayapada
          Mayapada Internasional Tbk (Bank Mayapada)                                      Internasional Tbk (Bank Mayapada) provided Fixed
          memberikan Fasilitas Pinjaman Tetap Angsuran                                    Instalments Loan (PTA) facility with maximum plafond
          (PTA) dengan maksimum plafon sebesar Rp550,0                                    of Rp550,0 billion to the Company, which was used to
          miliar kepada Perusahaan, yang digunakan untuk                                  finance the acquisition of shares and the transfer of
          pembiayaan akuisisi saham dan pengalihan atas                                   all receivables under the CCT Shareholder Loan, and
          seluruh piutang berdasarkan Shareholder Loan CCT,                               will mature within sixty (60) months.
          dan akan jatuh tempo di dalam enam puluh (60)
          bulan.

          Berdasarkan perjanjian-perjanjian ini, Perusahaan                               Based on these agreements, the Company shall not
          tidak diperkenankan melakukan transaksi-transaksi                               perform transactions to carryout the following
          untuk kegiatan-kegiatan berikut tanpa persetujuan                               activities without the prior written approval from the
          tertulis terlebih dahulu dari Bank Mayapada, antara                             Bank Mayapada, among others:
          lain:

          i. Melakukan penambahan fasilitas kredit baru dari                              i. To obtain additional new credit facilities from other
               pihak lain.                                                                     parties.
          ii. Melakukan penerbitan surat berharga.                                        ii. To issue bonds.
          iii. Melakukan pelunasan utang afiliasi dan/atau                                iii. To repay debts to affiliates and/or shareholders.
               pemegang saham.
          iv. Melakukan penjamin bagi pihak lain berupa                                   iv. To provide guarantees for other parties in the form
               corporate guarantee.                                                           of a corporate guarantee.
          v. Melakukan penarikan atas modal yang telah di                                 v. To withdraw paid-up capital or make changes to
               setorkan atau perubahan struktur permodalan                                    the capital structure as of the date the credit
               terhitung sejak fasilitas kredit diberikan.                                    facility is granted.
          vi. Membagikan dividen kecuali Perusahaan terbuka.                              vi. To distribute dividends, except for a public
                                                                                              company.

          Fasilitas ini, bersama dengan fasilitas pinjaman                                This facility, along with the Company’s other credit
          lainnya     Perusahaan     dari Bank   Mayapada                                 facility from Bank Mayapada (Note 19), are secured
          (Catatan 19), dijamin dengan:                                                   by:
          1. Agunan SHGB No. 08663 dan No. 08661                                          1. SHGB Nos. 08663 and 08661 under the name
              atas nama PT Pilar Agra Unggul (PAU) dengan                                     of PT Pilar Agra Unggul (PAU) with area of
              masing-masing luas 31.062 m² dan 21.816 m²                                      31,062 m² and 21,816 m² located at Semanan,
              berada di Semanan, Jalan Daan Mogot Km 17.3,                                    Jalan Daan Mogot Km 17.3, Kalideres, Jakarta
              Kalideres, Jakarta Barat.                                                       Barat.
          2. 1,2 miliar lembar saham PT VKTR Teknologi                                    2. 1.2 billion shares of PT VKTR Teknologi Mobilitas
              Mobilitas Tbk yang sudah dimiliki oleh                                          Tbk which is already owned by the Company.
              Perusahaan.

          Pada tahun 2025 Perusahaan telah membayar                                       In 2025, the Company paid a total amount of
          sejumlah Rp6,7 miliar atas pinjaman ini.                                        Rp6.7 billion for this loans.

          Pada tanggal 31 Desember 2025 dan 2024,                                         As of December 31, 2025 and 2024, the outstanding
          saldo pinjaman adalah masing-masing sebesar                                     balance from this loan amounted to Rp543.3 billion
          Rp543,3 miliar dan nihil.                                                       and nil, respectively.




                                                                     88

                                                                                                                                                     559
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 562
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       26. PINJAMAN JANGKA PANJANG (Lanjutan)                                  26. LONG-TERM LOANS (Continued)

            d. PT Bank Rakyat Indonesia Tbk                                           d. PT Bank Rakyat Indonesia Tbk

                Berdasarkan Akta Notaris Sri Sumarni, S.H., M.Kn.,                         Based on Notarial Deed No. 02 of Sri Sumarni, S.H.,
                No. 02 tanggal 2 September 2025, PT Bakrie                                 M.Kn., dated September 2, 2025, PT Bakrie Pipe
                Pipe Industries (BPI) dan PT South East Asia                               Industries (BPI) and PT South East Asia Pipe
                Pipe     Industries    (SEAPI),  Entitas     Anak,                         Industries (SEAPI), subsidiaries, entered into an
                menandatangani Addendum Perpanjangan Perjanjian                            Addendum for Extension of Credit Agreement with
                Kredit dengan PT Bank Rakyat Indonesia (Persero)                           PT Bank Rakyat Indonesia (Persero) Tbk (BRI) for
                Tbk (BRI) untuk menyediakan fasilitas kredit Term                          the Term Loan (Pseudo R/C – declining CO) facility
                Loan (Pseudo R/C – CO menurun) dengan                                      with maximum plafond of Rp330.0 billion with the
                maksimum plafon Rp330,0 miliar dengan jangka                               duration of the loan being thirty six (36) months from
                waktu pinjaman selama tiga puluh enam (36) bulan                           the date of this agreement.
                sejak tanggal perpanjangan ini.

                Fasilitas tersebut dijamin dengan:                                         The facility is secured by:
                i. Piutang usaha, persediaan dan mesin produksi                            i. Trade receivables, inventories, and production
                     yang telah diikat dalam perjanjian fidusia.                                machinery secured under fiduciary agreements.
                ii. Sertifikat hak milik atas satuan rumah susun                           ii. Strata title office units (2 units) – Bakrie Tower,
                     (2 unit kantor) – Bakrie Tower, Jakarta.                                   Jakarta.
                iii. Tanah dan bangunan (HGB) di Jl. Raya Pejuang,                         iii. Land and buildings (HGB) at Jl. Raya Pejuang,
                     Bekasi seluas 122.745 m² dan 21.150 m².                                    Bekasi with areas of 122,745 m² and 21,150 m².
                iv. Mesin pendukung utilitas, alat berat dan                               iv. Supporting utility machinery, heavy equipment,
                     kendaraan yang diikat dalam perjanjian fidusia.                            and vehicles encumbered under fiduciary
                                                                                                agreements.

                Berdasarkan perjanjian-perjanjian ini, BPI tidak                          Based on these agreements, BPI shall not perform
                diperkenankan melakukan transaksi-transaksi untuk                         transactions to carryout the following activities without
                kegiatan-kegiatan berikut tanpa persetujuan tertulis                      the prior written approval from the BRI, among others:
                terlebih dahulu dari BRI, antara lain:
                i. Memperoleh pinjaman baru dari pihak lain.                               i. Obtain a new loan from another party.
                ii. Menjaminkan atau mengalihkan aset jaminan.                             ii. Pledge or transfer collateral assets.
                iii. Mengubah komposisi pemegang saham, direksi,                           iii. Change the composition of shareholders,
                     atau komisaris.                                                            directors, or commissioners.
                iv. Melakukan merger, akuisisi, pembubaran, atau                           iv. Undertake mergers, acquisitions, dissolution, or
                     tindakan korporasi material lainnya.                                       other material corporate actions.
                v. Tidak memenuhi rasio-rasio keuangan yang                                v. Failure to comply with required financial
                     ditetapkan.                                                                covenants.

                Pada tahun 2025 BPI dan SEAPI telah membayar                               In 2025, BPI dan SEAPI paid a total amount of
                sejumlah Rp9,0 miliar atas pinjaman ini.                                   Rp9.0 billion for this loans.

                Pada tanggal 31 Desember 2025 dan 2024,                                    As of December 31, 2025 and 2024, the outstanding
                saldo pinjaman adalah masing-masing sebesar                                balance from this loan amounted to Rp321.0 billion
                Rp321,0 miliar dan nihil.                                                  and nil, respectively.

            e. PT Bank MNC Internasional Tbk                                          e. PT Bank MNC Internasional Tbk

               1. Pada tanggal 1 November 2024, MKN                                      1. On November 1, 2024, MKN obtained an
                  memperoleh Fasilitas Pinjaman Investasi (PI) dari                         Investment Loan Facility (PI) from MNC amounting
                  MNC sebesar Rp152,4 miliar dengan jatuh tempo                             to Rp152.4 billion with maturity date until October
                  sampai dengan 2 Oktober 2032. Pinjaman ini                                2, 2032. The purpose of this loan was to release
                  digunakan untuk membebaskan PT Pilar Agra                                 PT Pilar Agra Unggul (PAU) as the guarantor for
                  Unggul (PAU) sebagai penjamin atas pinjaman                               the loan of Equity Worldwide Investment Limited at
                  Equity Worldwide Investment Limited di Credit                             Credit Suisse AG Singapore Branch.
                  Suisse AG Singapore Branch.




                                                                         89

560
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 563
                                                                                                                     FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

26. PINJAMAN JANGKA PANJANG (Lanjutan)                                       26. LONG-TERM LOANS (Continued)

              Fasilitas tersebut dijamin dengan:                                              The facilities are secured by:
              i. Aset tetap berupa tanah kosong seluas                                        i. Fixed assets consisting of 100,000 m² of vacant
                   100.000m² yang terdaftar atas nama PAU yang                                   land owned by PAU located in Jln Daan Mogot
                   beralamat di Jln Daan Mogot KM 17,3                                           KM 17.3 Kel. Semanan, Kec. Kalideres Jakarta
                   Kel. Semanan, Kec. Kalideres, Jakarta Barat                                   Barat, under SHGB No. 00061, 08663,
                   sesuai SHGB No 00061, 08663 dan 08661.                                        and 08661. A first-ranking mortgage of
                   Hak tanggungan akan di pasang peringkat                                       Rp234.0 billion will be registered, with a partial
                   pertama sebesar Rp234.0 miliar dan hak                                        mortgage for MKN, including a partial royalty
                   tanggungan parsial untuk MKN sebesar                                          clause. The mortgage values are distributed as:
                   dengan penambahan klausul royal parsial                                       (i) SHGB No. 00061 with Rp95.7 billion;
                   dengan detail: (i) SHGB No. 00061 sebesar                                     (ii) SHGB No. 08663 with Rp87.2 billion
                   Rp95,7 miliar; (ii) SHGB No. 08663 sebesar                                    and (iii) SHGB No. 08661 with Rp51.2 billion.
                   Rp87,2 miliar; dan (iii) SHGB No. 08661                                       The mortgage value share is calculated at 99%
                   sebesar Rp51,2 miliar. Perhitungan komposisi                                  of the total mortgage value;
                   porsi nilai hak tanggungan sebesar 99% dari
                   total nilai hak tanggungan;
              ii. Corporate Guarantee atas nama PT Bakrie                                     ii. Corporate Guarantee under the name of
                   Metal Industries (BMI);                                                         PT Bakrie Metal Industries (BMI);
              iii. Payment Guarantee atas nama BMI.                                           iii. Payment Guarantee under the name of BMI.

         2. Berdasarkan Akta Notaris Ati Mulyati, S.H., M.Kn.,                             2. Based on Notarial Deed No. 06 of Notary Ati
            No. 06 oleh Ati Mulyati, S.H., M.Kn., pada                                        Mulyati, S.H., M.Kn., dated December 20, 2023,
            tanggal 20 Desember 2023, BPI menandatangani                                      BPI entered into a Loan Agreement with PT Bank
            Perjanjian Pinjaman dengan PT Bank MNC                                            MNC Internasional Tbk (MNC) to provide an
            International   Tbk    (MNC)     untuk     fasilitas                              Investment Loan (PI) credit facility for investment in
            Pinjaman Investasi (PI) investasi pembuatan                                       the construction of SEAPI jetty with a maximum
            dermaga atau jetty SEAPI dengan plafon                                            ceiling of Rp60.0 billion with a period of seventy
            maksimum Rp60,0 miliar dengan jangka waktu tuju                                   two (72) months from credit disbursement including
            puluh dua (72) bulan sejak pencairan kredit                                       grace period of twelve (12) months which is
            termasuk grace period dua belas (12) bulan yang                                   Committed and On Liquidation Basis.
            bersifat Committed dan On Liquidation Basis.

              Fasilitas ini, bersama dengan fasilitas pinjaman                                This facility, along with BPI’s other credit facilities
              lainnya BPI dari MNC (Catatan 19), dijamin                                      from MNC (Note 19), are secured by:
              dengan:

              i.   Agunan Tanah dan Bangunan (pabrik) dengan                                  i.   Land and Building Collateral (factory) with
                   SHGB No. 2 atas nama SEAPI dengan                                               SHGB No.2 under the name of SEAPI with a
                   luas tanah 234.500 m² dan luas bangunan                                         land area of 234,500 m² and a building area of
                   16.457 m² berada di Jl. Lintas Timur, Dusun                                     16,457 m² located on Jl. Lintas Timur, Dusun
                   Kramat, Desa Sumur, kecamatan Ketapang,                                         Kramat, Desa Sumur, kecamatan Ketapang,
                   kabupaten Lampung Selatan, Lampung.                                             kabupaten Lampung Selatan, Lampung.
              ii. Fidusia mesin dan peralatan atas nama                                       ii. Fiduciary machinery and equipment under the
                   PT Southeast Asia Pipe Industries berada di                                     name of PT Southeast Asia Pipe Industries and
                   Jl. Lintas Timur, Dusun Kramat, Desa Sumur,                                     is located on Jl. Lintas Timur, Dusun Kramat,
                   Kecamatan Ketapang, Kabupaten Lampung                                           Desa Sumur, Kecamatan Ketapang, Kabupaten
                   Selatan, Lampung.                                                               Lampung Selatan, Lampung.
              iii. Corporate Guarantee atas nama BMI dan                                      iii. Corporate Guarantee on behalf of BMI and
                   MKN.                                                                            MKN.

               Pada tahun 2025 BPI dan MKN telah membayar                                      In 2025, BPI dan MKN paid a total amount of
               sejumlah Rp3,9 miliar atas pinjaman ini.                                        Rp3.9 billion for this loans.

               Saldo pinjaman ini pada tanggal 31 Desember                                     The outstanding balance of these loan facilities
               2025 and 2024 masing-masing sebesar                                             as of December 31, 2025 and 2024 amounted to
               Rp277,6 miliar dan Rp194,3 miliar.                                              Rp277.6 billion and Rp194.3 billion, respectively.




                                                                      90

                                                                                                                                                        561
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan        Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan           dan Lingkungan                   Additional Information      Financial Report
                                   Corporate Governance         Social and Environmental
                                   Implementation Report             Responsibility
Page 564
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       26. PINJAMAN JANGKA PANJANG (Lanjutan)                                  26. LONG-TERM LOANS (Continued)

            f. PT Bank Nationalnobu Tbk                                               f. PT Bank Nationalnobu Tbk

                Berdasarkan Akta Notaris Agustine Irianti, S.H.,                           Based on Notarial Deed No. 30 of Agustine Irianti,
                M.Kn., No. 30 tanggal 25 Juni 2025, BPI                                    S.H., M.Kn., dated June 25, 2025, BPI entered into a
                menandatangani Perjanjian Kredit dengan PT Bank                            Loan Agreement with PT Bank Nationalnobu Tbk
                Nationalnobu Tbk (Bank Nobu) untuk menyediakan                             (Bank Nobu) to obtain Term Loan (PTA) facility I with
                fasilitas Pinjaman Tetap Angsuran (PTA) I dengan                           maximum plafond of Rp200.0 billion based on
                maksimum plafond Rp200,0 miliar berdasarkan                                Offering Letter No. 0279/EXT/CL/KP-PLS/VI/2025
                Offering Letter No. 0279/EXT/CL/KP-PLS/VI/2025                             dated June 18, 2025 with the duration of the loan
                tertanggal 18 Juni 2025 dengan maksimum plafond                            being thirty six (36) months from the date of this
                Rp330,0 miliar dengan jangka waktu pinjaman                                agreement.
                selama tiga puluh enam (36) bulan sejak tanggal
                perpanjangan ini.

                Fasilitas tersebut dijamin dengan:                                         The facilities are secured by:
                i. Tanah, bangunan, dermaga dan pabrik seluas                              i. Land, buildings, jetty and factory totaling
                     14.486 m² berlokasi di Sumuranja & Mangunreja,                             14,486 m² located in Sumuranja & Mangunreja,
                     Serang, Banten, dengan 6 sertifikat HGB.                                   Serang, Banten, under 6 HGB certificates.
                ii. Mesin-mesin pabrik PT Bakrie Construction                              ii. Machineries of PT Bakrie Construction (BCons) in
                     (BCons) di Sumuranja.                                                      Sumuranja.
                iii. Mesin Spiral dan Gantry Crane milik SEAPI di                          iii. Spiral Machine and Gantry Crane of SEAPI in
                     Lampung Selatan.                                                           Lampung Selatan.
                iv. Unit kantor di Bakrie Tower lantai 36 seluas                           iv. Office unit at Bakrie Tower 36th floor with area of
                     1.427,3 m².                                                                1,427.3 m².
                v. Corporate Guarantee dari Perusahaan dan                                 v. Corporate Guarantee from the Company and
                     BCons.                                                                     BCons.

                Berdasarkan perjanjian, BPI tidak diperkenankan                             Based on the agreement, BPI shall not perform
                melakukan        kegiatan-kegiatan     berikut  tanpa                       transactions to carryout the following activities
                persetujuan tertulis terlebih dahulu dari Bank Nobu,                        without the prior written approval from Bank Nobu,
                antara lain:                                                                among others:
                i. Memperoleh pinjaman baru dari pihak lain.                               i. Obtain a new loan from another party.
                ii. Menjaminkan atau mengalihkan aset jaminan.                             ii. Pledge or transfer collateral assets.
                iii. Mengubah komposisi pemegang saham, direksi,                           iii. Change the composition of shareholders,
                     atau komisaris.                                                            directors, or commissioners.
                iv. Melakukan merger, akuisisi, pembubaran, atau                           iv. Undertake mergers, acquisitions, dissolution, or
                     tindakan korporasi material lainnya.                                       other material corporate actions.
                v. Tidak memenuhi rasio-rasio keuangan yang                                v. Failure to comply with required financial
                     ditetapkan.                                                                covenants.
                vi. Menggunakan fasilitas tidak sesuai tujuan kredit.                      vi. Use the facility for purposes not aligned with the
                                                                                                credit agreement.

               Pada tanggal 31 Desember 2025 dan 2024, saldo                             As of December 31, 2025 and 2024, the outstanding
               fasilitas pinjaman kepada Bank Nobu masing-masing                         balance of loan facilities due to Bank Nobu amounted
               sebesar Rp190,0 miliar dan nihil.                                         to Rp190.0 billion and nil, respectively.

            g. PT Bank Negara Indonesia (Persero) Tbk                                 g. PT Bank Negara Indonesia (Persero) Tbk

                Pada tanggal 8 November 2024, PT Braja Mukti                              On November 8, 2024, PT Braja Mukti Cakra (BMC),
                Cakra (BMC), Entitas Anak, menandatangani                                 a Subsidiary, entered into a loan facility agreement
                Perjanjian Kredit dengan PT Bank Negara Indonesia                         with PT Bank Negara Indonesia (Persero) Tbk (BNI)
                (Persero) Tbk (BNI) sebagai berikut:                                      as follows:
                 a. Fasilitas Kredit Modal Kerja (KMK) dengan                              a. Working Capital Credit Facility (KMK) with
                    plafon sebesar Rp10,0 miliar untuk pembiayaan                              plafond amounting Rp10.0 billion for financing
                    produksi dengan jangka waktu maksimal dua                                  production with maximum term of twelve (12)
                    belas (12) bulan.                                                          months.
                 b. Fasilitas Kredit Investasi (KI) dengan plafon                          b. Investment Credit Facility (KI) with plafond
                    sebesar Rp18,0 miliar untuk pembiayaan                                     amounting Rp18.0 billion for financing for
                    pembelian mesin produksi dengan jangka waktu                               purchase production machine with maximum
                    enam puluh (60) bulan.                                                     term of sixty (60) months.




                                                                         91

562
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 565
                                                                                                                   FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

26. PINJAMAN JANGKA PANJANG (Lanjutan)                                      26. LONG-TERM LOANS (Continued)

          Fasilitas ini dijaminkan dengan:                                                This facilities are secured by:
           a. Sebidang tanah dan bangunan dengan bukti                                     a. Land and building owned through SHGB
               kepemilikan SHGB No. 6031 atas nama BMC                                        No. 6031 under BMC which is located at Desa
               yang berlokasi di Desa Harapan Kita No. 4,                                     Harapan Kita No. 4, Harapan Jaya, Bekasi, Jawa
               Harapan Jaya, Bekasi, Jawa Barat.                                              Barat.
           b. Mesin dan tagihan piutang usaha yang dimiliki                                b. Machineries and accounts receivable owned
               BMC.                                                                           BMC.

          Pada tahun 2025 BMC telah membayar sejumlah                                     In 2025, BMC paid                 a   total      amount     of
          Rp5,9 miliar atas pinjaman ini.                                                 Rp5.9 billion for this loans.

          Saldo pinjaman pada tanggal 31 Desember 2025 dan                                The outstanding balance of these loan facilities
          2024 adalah masing-masing sebesar Rp30,6 miliar                                 as of December 31, 2025 and 2024 amounted to
          dan Rp6,1 miliar.                                                               Rp30.6 billion and Rp6.1 billion, respectively.

     h. PT Bank Ina Perdana Tbk                                                    h. PT Bank Ina Perdana Tbk

          Berdasarkan Perjanjian Kredit Akta No. 4 tanggal                                Based on Credit Agreement Deed No. 4 dated
          27 Februari 2024 yang dibuat dihadapan Koesno                                   February 27, 2024 made in the presence of Koesno
          Ritwan Saputro, S.H., M.Kn., BA memperoleh fasilitas                            Ritwan Saputro, S.H., M.Kn., BA obtained credit
          pinjaman dari PT Bank Ina Perdana Tbk (Bank Ina)                                facilities from PT Bank Ina Perdana Tbk (Bank Ina) as
          sebagai berikut:                                                                follows:
          a. Fasilitas Pinjaman Rekening Koran (PRK) dengan                               a. Current Account Loan (PRK) facility with plafond
              plafon sebesar Rp10,0 miliar untuk pembiayaan                                    amounting to Rp10.0 billion for working capital
              modal kerja dengan jangka waktu maksimal dua                                     financing with a maximum term of twelve (12)
              belas (12) bulan.                                                                months.
          b. Fasilitas Kredit Modal Kerja (KMK) dengan plafon                             b. Working Capital Credit (KMK) facility with plafond
              sebesar Rp14,0 miliar untuk pembiayaan Produksi                                  amounting to Rp14.0 billion for financing
              dengan jangka waktu maksimal tiga puluh enam                                     Production with maximum term of thirty-six (36)
              (36) bulan.                                                                      months.
          c. Fasilitas Kredit Investasi (KI) dengan plafon                                c. Investment Credit (KI) facility with plafond
              sebesar Rp21,0 miliar untuk pembiayaan                                           amounting to Rp21.0 billion for financing the
              pembelian aset tetap.                                                            purchase of fixed assets.

         Fasilitas tersebut dijamin dengan:                                               The facilities are secured by:
         a. Sebidang tanah dan bangunan dengan bukti                                      a. Land and building owned through SHGB
            kepemilikan SHGB No. 5340 dan SHGB No. 291                                        No. 5340 and SHGB No. 291 under PT Bina
            atas nama PT Bina Usaha Mandiri Misuzawa                                          Usaha Mandiri Misuzawa (BUMM) which is
            (BUMM) yang berlokasi di Jl K.H EZ Muttaqien,                                     located at Jl K.H EZ Muttaqien, Tangerang,
            Tangerang, Banten.                                                                Banten.
         b. Mesin dan peralatan yang dimiliki BUMM.                                       b. Machineries and equipment owned by BUMM.

         Jangka waktu pinjaman ini selama 60 bulan sejak                                  The duration of this loan is for 60 months from the
         tanggal perjanjian ini.                                                          date of this agreement.

          Pada tahun 2025 BA telah membayar sejumlah                                      In  2025,       BA      paid  a       total     amount      of
          Rp8,1 miliar atas pinjaman ini.                                                 Rp8.1 billion for this loans.

         Pada tanggal 31 Desember 2025 dan 2024,                                          As of December 31, 2025 and 2024, the outstanding
         saldo fasilitas pinjaman kepada Bank Ina masing-                                 balance of these loan facilities due to Bank Ina
         masing sebesar Rp24,2 miliar dan Rp17,3 miliar.                                  amounted to Rp24.2 billion and Rp17.3 billion,
                                                                                          respectively.

     i. PT Rekapital Aset Indonesia                                                i. PT Rekapital Aset Indonesia

          Fasilitas pinjaman Perusahaan dengan PT Rekapital                               PT Rekapital Aset Indonesia has been amended
          Aset Indonesia telah beberapa kali diubah, terakhir                             several times, the latest being on April 4, 2024,
          pada tanggal 4 April 2024, dimana perjanjian                                    wherein the agreement was extended and amended
          diperpanjang dan diperbarui menjadi fasilitas                                   to become loan facility which will be due on
          pinjaman serta akan jatuh tempo pada tanggal                                    December 25, 2030.
          25 Desember 2030.



                                                                     92

                                                                                                                                                           563
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan            Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                  Additional Information          Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 566
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       26. PINJAMAN JANGKA PANJANG (Lanjutan)                                     26. LONG-TERM LOANS (Continued)

                Pada tahun 2025, Perusahaan telah membayar                                    In 2025, the Company paid a total amount of
                sejumlah Rp1,7 miliar atas pinjaman ini.                                      Rp1.7 billion for this loans.

                Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
                fasilitas ini masing-masing sebesar Rp13,6 miliar dan                         balance of this facility amounted to Rp13.6 billion and
                Rp15,3 miliar.                                                                Rp15.3 billion, respectively.

            j. Indies Special Opportunities III Ltd                                      j. Indies Special Opportunities III Ltd

                Pada tanggal 19 Juni 2024, Golden Sands Oasis Ltd,                            On June 19, 2024, Golden Sands Oasis Ltd,
                Entitas Anak, menandatangani Perjanjian Fasilitas                             a Subsidiary, signed a Facility Agreement with Indies
                dengan Indies Special Opportunities III Ltd & Indies                          Special Opportunities III Ltd & Indies Special
                Special Opportunities IV Ltd & Watiga Trust Ltd                               Opportunities IV Ltd & Watiga Trust Ltd having total
                sejumlah USD15,0 juta yang akan digunakan untuk                               amount of USD15.0 million which will be used for the
                pengembangan usaha Perusahaan dengan jangka                                   Company’s enhancement with a term of twenty four
                waktu dua puluh empat (24) bulan. Adapun tanggal                              (24) months. The effective date of this Facility
                efektif dari Perjanjian Fasilitas ini adalah pada                             Agreement is on the disbursement date on
                tanggal pencairan di 4 Juli 2024.                                             July 4, 2024.

                Pada tahun 2025, GSO telah melakukan pembayaran                               In 2025, GSO made a payment of USD5.7 million for
                sejumlah USD5,7 juta atas fasilitas pinjaman ini.                             this loan facility.

                Pada tanggal 31 Desember 2025 dan 2024, saldo                                 As of December 31, 2025 and 2024, the outstanding
                pinjaman ini masing-masing sebesar USD6,8 juta                                balance of this loan amounted to USD6.8 million
                (setara dengan Rp114,8 miliar) dan USD12,5 juta                               (equivalent to Rp114.8 billion) and USD12.5 million
                (setara dengan Rp202,0 miliar).                                               (equivalent to Rp202.0 billion), respectively.

            Seluruh pinjaman jangka panjang diperoleh dari pihak                         All long-term loans are obtained from third parties.
            ketiga.

            Pada tanggal 31 Desember 2025 dan 2024, manajemen                            As of December 31, 2025 and 2024, the management
            berkeyakinan bahwa seluruh pinjaman jangka panjang                           believes that all long-term loans of the Group have met
            Grup telah memenuhi persyaratan dan kondisi                                  the terms and conditions as stipulated in the loan
            sebagaimana diatur dalam perjanjian pinjaman.                                agreements.


       27. LIABILITAS SEWA                                                        27. LEASE LIABILITIES

            Grup memiliki liabilitas sewa kepada:                                        The Group has lease liabilities as follows:

                                                                      2025                   2024
             PT Orix Indonesia Finance                                   4.197                     9.320                  PT Orix Indonesia Finance
             PT BOT Finance Indonesia                                    1.461                     2.251                  PT BOT Finance Indonesia
             PT Toyota Astra Finance                                     1.021                     1.571                    PT Toyota Astra Finance
             PT Maybank Indonesia Finance                                  753                     1.153              PT Maybank Indonesia Finance
             PT Dipo Star Finance                                          609                     1.051                       PT Dipo Star Finance
             PT BCA Finance                                                  -                       664                            PT BCA Finance
             Lain-lain (dibawah Rp1 miliar)                                504                       445                   Others (below Rp1 billion)
             Total                                                       8.545                   16.455                                                  Total
             Dikurangi bagian jatuh tempo
               dalam satu tahun                                         (7.217)                   (8.247)                          Less current portion
             Bagian Jangka Panjang                                       1.328                     8.208                            Long-term Portion


            Liabilitas sewa dijamin dengan aset tetap yang dibiayai                      Lease liabilities are collateralized by fixed assets
            oleh liabilitas ini (Catatan 14). Pembayaran minimum                         financed by these liabilities (Note 14). Future minimum
            sewa pembiayaan di masa depan adalah sebagai                                 lease payments are as follows:
            berikut:




                                                                             93

564
                      Profil Perusahaan             Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                      Corporate Profile             Main Highlights          Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 567
                                                                                                                  FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                        PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                    FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                          FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                         unless otherwise stated)

28. MODAL SAHAM                                                                  28. SHARE CAPITAL

                                                                                         Nilai kini
                                                                                       pembayaran
                                                             Pembayaran               minimum sewa
                                                            minimum sewa               pembiayaan
                                                             pembiayaan               di masa depan/
                                                            di masa depan/           Present value of
                                                           Future minimum            future minimum
                                                           lease payments            lease payments
       31 Desember 2025                                                                                                             December 31, 2025

       Tidak lebih dari 1 tahun                                       7.217                     7.217                               Not later than 1 year
       Lebih dari 1 - 5 tahun                                         1.328                     1.328                                    Over 1- 5 years
       Jumlah                                                         8.545                     8.545                                                     Total


       31 Desember 2024                                                                                                             December 31, 2024

       Tidak lebih dari 1 tahun                                       9.269                     8.247                               Not later than 1 year
       Lebih dari 1 - 5 tahun                                         8.561                     8.208                                    Over 1- 5 years
       Jumlah                                                       17.830                     16.455                                                     Total


                                                     31 Desember / December 31, 2025
                                            Jumlah Saham
                                           Ditempatkan dan
                                             Disetor Penuh
                                            (Angka Penuh)/        Persentase
                                               Number of         Kepemilikan/
                                             Shares Issued     Percentage of        Jumlah/
                                            and Fully Paid        Ownership        Amount
      Pemegang Saham                         (Full Amount)            (%)             (Rp)                                                   Shareholders
      Port Fraser International Ltd             45.102.744.597                  26,01%                   541.233             Port Fraser International Ltd
      PT Biofuel Indo Sumatra                    2.230.423.800                   1,29%                   506.306                 PT Biofuel Indo Sumatra
      Fountain City Investment Ltd              38.445.133.000                  22,17%                   461.342            Fountain City Investment Ltd
      UOB Kay Hian Pte Ltd                      14.685.041.055                   8,47%                   176.220                   UOB Kay Hian Pte Ltd
      Eurofa Capital Investment Inc             11.718.750.000                   6,76%                   140.625           Eurofa Capital Investment Inc
      Levoca Enterprise Ltd                      9.219.385.798                   5,32%                   110.633                   Levoca Enterprise Ltd
      Legacy Times                                                                                                                         Legacy Times
        International Limited                     8.000.000.000                  4,61%                     96.000                 International Limited
      Grand Marvel Investment                                                                                                   Grand Marvel Investment
        Corporation                               8.000.000.000                  4,61%                     96.000                          Corporation
      PT Prodigy Energy Resources                 5.250.000.000                  3,03%                     63.000          PT Prodigy Energy Resources
      Investissement U.T.C.S.A                    5.070.180.100                  2,92%                     60.842              Investissement U.T.C.S.A
      PT Prima Elok Makmur                        3.274.086.632                  1,89%                     39.289                 PT Prima Elok Makmur
      PT Trimegah Sekuritas                                                                                                       PT Trimegah Sekuritas
        Indonesia Tbk                            2.965.000.307                   1,71%                   35.580                         Indonesia Tbk
      R.A Sri Dharmayanti                           13.223.000                   0,01%                      383                      R.A Sri Dharmayanti
      Armansyah Yamin                                4.016.799                   0,00%                      212                        Armansyah Yamin
      Masyarakat                                19.438.847.421                  11,20%                2.436.513                                     Public
      Total                                   173.416.832.509                  100,00%                4.764.178                                           Total




                                                                          94

                                                                                                                                                                  565
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan               Tanggung Jawab Sosial         Informasi Tambahan                 Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan                dan Lingkungan            Additional Information               Financial Report
                                  Corporate Governance              Social and Environmental
                                  Implementation Report                  Responsibility
Page 568
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                     unless otherwise stated)

       28. MODAL SAHAM                                                              28. SHARE CAPITAL

                                                          31 Desember / December 31, 2024
                                                 Jumlah Saham
                                                Ditempatkan dan
                                                  Disetor Penuh
                                                 (Angka Penuh)/        Persentase
                                                    Number of         Kepemilikan/
                                                  Shares Issued     Percentage of        Jumlah/
                                                  and Fully Paid       Ownership        Amount
             Pemegang Saham                       (Full Amount)            (%)             (Rp)                                                 Shareholders
             Levoca Enterprise Ltd                 50.642.237.270                  29,20%                         607.707          Levoca Enterprise Ltd
             Port Fraser International Ltd         46.352.744.597                  26,73%                         556.233    Port Fraser International Ltd
             PT Biofuel Indo Sumatra                2.116.086.600                   1,22%                         480.352       PT Biofuel Indo Sumatra
             Fountain City Investment Ltd          39.532.410.300                  22,80%                         474.389    Fountain City Investment Ltd
             Eurofa Capital Investment Inc         11.718.750.000                   6,76%                         140.625   Eurofa Capital Investment Inc
             PT Trimegah Sekuritas                                                                                                PT Trimegah Sekuritas
               Indonesia Tbk                        2.965.000.325                   1,71%                         35.580                 Indonesia Tbk
             PT Prima Elok Makmur                   2.075.572.160                   1,20%                         24.907          PT Prima Elok Makmur
             R.A Sri Dharmayanti                       13.223.000                   0,01%                            383             R.A Sri Dharmayanti
             Armansyah Yamin                            4.016.799                   0,00%                            116               Armansyah Yamin
             Masyarakat                            17.996.791.458                  10,37%                      2.443.886                            Public
             Total                                173.416.832.509                  100,00%                     4.764.178                                     Total


            Susunan pemegang saham Perusahaan di atas pada                                The above mentioned composition of the Company’s
            tanggal 31 Desember 2025 dan 2024 berdasarkan                                 shareholders as of December 31, 2025 and 2024 based
            catatan dari PT EDI Indonesia, Biro Administrasi Efek.                        on registration by PT EDI Indonesia, Securities
                                                                                          Administration Agency.

            Berdasarkan Akta Notaris No. 23 tanggal 5 Juli 2024                           Based on Notarial Deed No. 23 dated July 5, 2024 by
            oleh Humberg Lie, S.H., S.E., M.Kn., struktur modal                           Humberg Lie, S.H., S.E., M.Kn., the Company’s capital
            Perusahaan telah mengalami perubahan dan perubahan                            structure has been amended and this amendment was
            ini telah diterima pemberitahuannya oleh Menteri Hukum                        received by the Ministry of Law and Human Rights of the
            dan Hak Asasi Manusia Republik Indonesia dengan                               Republic of Indonesia in its Decision Letter No. AHU-
            Surat No. AHU-0052501.AH.01.02 Tahun 2024                                     0052501.AH.01.02.Year 2024 dated August 22, 2024.
            tertanggal 22 Agustus 2024. Perusahaan telah                                  The Company has conducted decrease in par value of
            melakukan penurunan nilai nominal saham menjadi                               shares to be as follow:
            sebagai berikut:

                                                    Nilai Nominal (Angka Penuh)/
                                                       Par Value (Full Amount)
                                                    Sebelum/              Saat Ini/
             Saham                                  Previous              Current                                                                         Shares
             Seri A                                                  28.500                5.687                                                        Series A
             Seri B                                                   3.990                  796                                                        Series B
             Seri C                                                   1.140                  227                                                        Series C
             Seri D                                                     500                   99                                                        Series D
             Seri E                                                      64                   12                                                        Series E

            Pada tanggal 11 Desember 2024, Perusahaan                                     On December 11, 2024, the Company received a
            memperoleh Pemberitahuan mengenai Pengumuman                                  Notification regarding the Announcement ogf Stock
            Pencatatan Saham yang dikeluarkan BEI mengenai                                Listing issued by the Indonesia Stock Exchange (IDX)
            pelaksanaan proses penambahan modal tanpa hak                                 concerning the implementation of the capital increase
            memesan efek terlebih dahulu. Perusahaan telah                                without preemptive rights. The Company has completed
            melakukan penambahan modal tanpa hak memesan                                  a capital increase without preemptive rights of
            efek terlebih dahulu sejumlah 13.359.375.000 lembar                           13,359,375,000 series E shares, which became effective
            saham seri E yang telah efektif dan dicatatkan di BEI                         and were listed on the IDX on December 11, 2024.
            pada tanggal 11 Desember 2024.




                                                                              95

566
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi              Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners            Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 569
                                                                                                                     FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                      FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                            DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                            (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                     unless otherwise stated)

28. MODAL SAHAM                                                              28. SHARE CAPITAL

     Rincian modal dasar Perusahaan pada tanggal                                    Details of the Company’s authorized capital as of
     31 Desember 2025 dan 2024 adalah sebagai berikut:                              December 31, 2025 and 2024 are as follows:

                                                                       Nilai Nominal
                                            Jumlah Saham/            (Angka Penuh)/
                                              Number of                 Par Value                     Jumlah/
      Saham                                    Shares                 (Full Amount)                   Amount                                          Shares
      Modal dasar                                                                                                                      Authorized capital
       Seri A                                      77.500.800                        5.687                440.747                             Series A
       Seri B                                     368.128.800                          796                293.031                             Series B
       Seri C                                   8.984.667.760                          227              2.039.520                            Series C
       Seri D                                  51.285.282.796                           99              5.077.243                            Series D
       Seri E                                 233.000.000.000                           12              2.796.000                             Series E
      Total                                   293.715.580.156                                         10.646.541                                          Total


     Rincian modal ditempatkan dan disetor penuh                                    Details of the Company’s issued and fully paid capital as
     Perusahaan pada tanggal 31 Desember 2025 dan 2024                              of December 31, 2025 and 2024 are as follows:
     adalah sebagai berikut:

                                                                       Nilai Nominal
                                            Jumlah Saham/            (Angka Penuh)/
                                              Number of                 Par Value                     Jumlah/
      Saham                                    Shares                 (Full Amount)                   Amount                                          Shares
      Modal ditempatkan dan                                                                                                               Issued and fully
       disetor penuh                                                                                                                        paid capital
       Seri A                                      19.375.200                        5.687                110.187                              Series A
       Seri B                                     368.128.800                          796                293.031                              Series B
       Seri C                                   8.984.667.760                          227              2.039.520                             Series C
       Seri D                                   4.056.378.449                           99                401.581                             Series D
       Seri E                                 159.988.282.300                           12              1.919.859                              Series E
      Total                                   173.416.832.509                                           4.764.178                                         Total



29. TAMBAHAN MODAL DISETOR                                                   29. ADDITIONAL PAID-IN CAPITAL

                                                            2025                       2024
      Selisih penerimaan dari penerbitan                                                                                        Paid-in capital in excess
         saham atas nilai nominal                            815.292                       815.292                                        of par value
      Tambahan modal disetor dari
        pengampunan pajak                                  1.164.535                  1.164.535                        Paid-in capital from tax amnesty
      Selisih nilai transaksi                                                                                               Difference in restructuring of
        restrukturisasi entitas sepengendali               (3.730.585)               (3.730.585)                       entities under common control

      Total                                                (1.750.758)               (1.750.758)                                                          Total


     Selisih penerimaan dari penerbitan saham atas nilai                            Paid-in capital in excess of par value
     nominal

     Selisih penerimaan dari penerbitan saham atas nilai                            Paid-in capital in excess of par value represents the
     nominal merupakan selisih antara penerimaan dana hasil                         excess of proceeds from the issuance of shares after
     penawaran umum saham setelah dikurangi biaya emisi                             deduction of the share issuance cost and par value.
     saham dan nilai nominal saham.




                                                                      96

                                                                                                                                                                  567
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan           Tanggung Jawab Sosial                Informasi Tambahan              Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan            dan Lingkungan                   Additional Information            Financial Report
                                  Corporate Governance          Social and Environmental
                                  Implementation Report              Responsibility
Page 570
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                            NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                            FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                  FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                        DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                        (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                 unless otherwise stated)

       29. TAMBAHAN MODAL DISETOR (Lanjutan)                                    29. ADDITIONAL PAID-IN CAPITAL (Continued)

            Pada tahun 2024, Grup melakukan kuasi reorganisasi                         In 2024, the Group conducted a quasi reorganization
            yang menghasilkan penghapusan defisit dengan                               which resulted to elimination of deficit using positive
            menggunakan saldo positif dari akun ekuitas                                balances of equity accounts allowed by Regulation
            berdasarkan    ketentuan   Peraturan  No.    IX.L.1                        No. IX.L.1 and reduction in par value fo shares. The
            dan penurunan nilai nominal saham. Kelebihan saldo                         excess balance of share premium after elimination is
            agio saham setelah eliminasi disajikan sebagai                             presented as part of paid-in capital in excess of par value
            tambahan modal disetor sebesar Rp120,6 miliar                              amounting to Rp120.6 billion (Notes 28 and 45).
            (Catatan 28 dan 45).

            Pada tanggal 10 Juni 2024, Perusahaan dan ECII                             On June 10, 2024, the Company and ECII agreed to
            sepakat untuk menyelesaikan utang sebesar USD 50,0                         settle USD50.0 million of debt by issuing 11.7 billion
            juta dengan menerbitkan 11,7 miliar saham seri E                           series E shares (Rp750.0 billion). On September 30,
            (Rp750,0 miliar). Pada tanggal 30 September 2024,                          2024, the Company and SMIL agreed to settle
            Perusahaan dan SMIL sepakat untuk menyelesaikan                            Rp105.0 billion of debt by issuing 1.6 billion series E
            utang sebesar Rp105,0 miliar dengan menerbitkan                            shares (Rp105.0 billion).
            1,6 miliar saham seri E (Rp105,0 miliar).

            Pada tanggal 11 Desember 2024, pemegang saham                              On December 11, 2024, the Company’s shareholder
            Perusahaan menyetujui penerbitan 13,4 miliar saham                         approved the issuance of 13.4 billion Series E shares
            Seri E dengan nilai nominal Rp12 per saham, dengan                         with a par value of Rp12 per share, amounting to a total
            total nilai nominal sebesar Rp160,3 miliar. Saham                          nominal value of Rp160.3 billion. These shares are
            tersebut diterbitkan dengan total imbalan sebesar                          issued for a total consideration of Rp855.0 billion, which
            Rp855,0 miliar, yang menghasilkan pengakuan                                resulted to recognition of additional paid-in capital in
            tambahan modal disetor di atas nilai nominal sebesar                       excess of par value amounting to Rp694.7 billion.
            Rp694,7 miliar.

            Tambahan modal disetor dari pengampunan pajak                              Paid-in capital from tax amnesty

            Grup turut serta dalam program Pengampunan Pajak                           The Group participated in the Tax Amnesty program and
            dan mencatat dalam tambahan modal disetor atas                             recognized additional paid in capital from tax amnesty
            pengampunan pajak (Catatan 37f).                                           (Note 37f).

            Selisih nilai transaksi restrukturisasi entitas sepengendali               Difference in restructuring of entities under common
                                                                                       control

            a. Tahun 2012                                                              a. Year 2012

               Sehubungan dengan penjualan saham yang dimiliki                              In relation to the sale of Company’s share in
               Perusahaan di BTEL, ENRG, UNSP dan ELTY ke                                   BTEL, ENRG, UNSP and ELTY to PT Long Haul
               PT Long Haul Holdings Limited (LHH), entitas yang                            Holdings Limited (LHH), an entity also controlled by
               juga dikendalikan oleh Grup Bakrie, Perusahaan                               Bakrie Group, the Company recognized the
               mengakui perbedaan, antara harga jual sebesar                                difference, between the selling price of Rp512.3
               Rp512,3 miliar dan nilai tercatat sebesar Rp2,9 triliun,                     billion and carrying value of Rp2.9 trillion, amounting
               sebesar Rp2,4 triliun sebagai “Selisih Nilai Transaksi                       to Rp2.4 trillion as “Difference in Restructuring of
               Restrukturisasi Entitas Sepengendali”.                                       Entities Under Common Control”.

            b. Tahun 2015                                                              b. Year 2015

               Pada tanggal 20 Maret 2015, Perusahaan                                       On March 20, 2015, the Company transferred all of its
               mengalihkan seluruh kepemilikan saham di Bumi                                share ownership in Bumi Borneo Resources (BBR)
               Borneo Resources (BBR) sebesar 44,6% kepada                                  44.6% to LHH. For this transaction, the Company
               LHH. Atas transaksi ini, Perusahaan mencatat                                 recorded receivables from LHH.
               piutang dari LHH.

               Pada tanggal 24 Maret 2015, Perusahaan                                       On March 24, 2015, the Company transferred all
               mengalihkan semua utang Palisades Sub III Ltd, yang                          payable to Palisades Sub III Ltd, which was
               selanjutnya saling hapus dengan piutang dari LHH.                            subsequently net off with the receivables from LHH.

               Atas kedua transaksi tersebut, Perusahaan mencatat                           On both of these transactions, the Company recorded
               “Selisih Nilai Transaksi Restrukturisasi Entitas                             “Difference in Restructuring Transactions of
               Sepengendali” sebesar Rp179,2 miliar.                                        Entities Under Common Control” amounting to
                                                                                            Rp179.2 billion.




                                                                           97

568
                      Profil Perusahaan            Ikhtisar Utama           Laporan Dewan Komisaris dan Direksi         Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights         Report from the Board of Commissioners       Management’s Discussion & Analysis
                                                                                   & the Board of Directors
Page 571
                                                                                                                                  FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                    FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                          DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                          (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)

29. TAMBAHAN MODAL DISETOR (Lanjutan)                                                      29. ADDITIONAL PAID-IN CAPITAL (Continued)

     c. Tahun 2019                                                                                    c. Year 2019

          Pada tanggal 16 Desember 2019, Bakrie Petroleum                                                On December 16, 2019, Bakrie Petroleum
          International Pte Ltd (BPIPL) mengalihkan seluruh                                              International Pte Ltd (BPIPL) transferred all of its
          kepemilikan saham di PT Petromine Energy Trading                                               share ownership in PT Petromine Energy Trading
          sebesar 95% kepada PT Bakrie Capital Indonesia                                                 95% to PT Bakrie Capital Indonesia (BCI). For this
          (BCI). Atas transaksi ini, BPIPL mencatat piutang dari                                         transaction, BPIPL recorded receivables from BCI.
          BCI.

          Atas transaksi tersebut, Perusahaan mencatat                                                   On the transactions, the Company recorded
          “Selisih Nilai Transaksi Restrukturisasi Entitas                                               “Difference in Restructuring Transactions of Entities
          Sepengendali” sebesar Rp1,1 triliun.                                                           Under Common Control” amounting to Rp1.1 trillion.

     d. Entitas Anak                                                                                  d. Subsidiaries

          Pada tanggal 31 Desember 2025 dan 2024, Entitas                                                As of December 31, 2025 and 2024, the Subsidiaries
          Anak mencatat saldo “Selisih Nilai Transaksi                                                   have outstanding balance recorded under “Difference
          Restrukturisasi Entitas Sepengendali” sebesar                                                  in Value from Restructuring Transactions of Entities
          Rp24,3 miliar.                                                                                 Under Common Control” amounting to Rp24.3 billion.


30. KOMPONEN EKUITAS LAINNYA                                                               30. OTHER EQUITY COMPONENTS

                                                                                  Keuntungan                Akumulasi
                                     Selisih Kurs              Selisih             (Kerugian)              Pengukuran
                                     Penjabaran              Transaksi              Investasi              Kembali atas
                                       Laporan                 dengan           Jangka Pendek                Imbalan
                                      Keuangan/                Entitas           yang Belum                 Pascakerja/
                                      Exchange            Nonpengendali/          Terealisasi/             Cumulative
                                     Differences          Difference from         Unrealized             Remeasurements
                                   due to Financial      Transactions with      Gain (Loss) on               on Post-
                                     Statements           Non-Controlling         Short-term               employment             Total/
                                     Translation              Interests          Investments                 Benefits             Total

      Saldo 1 Januari 2024                  11.956                519.040                   2.598                 4.942           538.536         Balance as of January 1, 2024
      Penyesuaian atas transaksi                                                                                                                           Adjustment to eliminate
        eliminasi defisit dalam                                                                                                                  deficit in quasi-reorganization
        kuasi reorganisasi                         -              (519.040)                       -                     -        (519.040)                            transaction
      Selisih transaksi                                                                                                                               Difference from changes in
        perubahan ekuitas                                                                                                                                    equity transactions
        pada entitas anak                          -              (114.858)                       -                     -        (114.858)                          of subsidiary
      Selisih kurs penjabaran                                                                                                                       Exchange differences due to
        laporan keuangan                      4.652                      -                        -                     -            4.652     financial statements translation
      Pengukuran kembali atas                                                                                                                                Remeasurements on
        program pensiun                                                                                                                                         defined benefits
        imbalan pasti                              -                     -                        -               6.996              6.996                          pension plan
      Perubahan neto nilai wajar                                                                                                                      Net changes in fair value of
        aset keuangan                                                                                                                                          available-for-sale
        tersedia untuk dijual                      -                     -                 (2.424)                      -           (2.424)                     financial assets

      Saldo 31 Desember 2024                16.608                (114.858)                   174                11.938            (86.138)   Balance as of December 31, 2024


      Saldo 1 Januari 2025                  16.608                (114.858)                   174                11.938            (86.138)       Balance as of January 1, 2025
      Selisih transaksi                                                                                                                               Difference from changes in
        perubahan ekuitas                                                                                                                                   equity transactions
        pada entitas anak                          -               97.959                         -                     -           97.959                         of subsidiary
      Selisih kurs penjabaran                                                                                                                       Exchange differences due to
        laporan keuangan                      6.141                      -                        -                     -            6.141     financial statements translation
      Pengukuran kembali atas                                                                                                                                Remeasurements on
        program pensiun                                                                                                                                        defined benefits
        imbalan pasti                              -                     -                        -                  520               520                        pension plan
      Perubahan neto nilai wajar                                                                                                                     Net changes in fair value of
        aset keuangan                                                                                                                                         available-for-sale
        tersedia untuk dijual                      -                     -                   (174)                      -             (174)                    financial assets

      Saldo 31 Desember 2025                22.749                 (16.899)                   -                  12.458             18.308    Balance as of December 31, 2025




                                                                                    98

                                                                                                                                                                                     569
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan                  Tanggung Jawab Sosial               Informasi Tambahan                Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan                   dan Lingkungan                  Additional Information              Financial Report
                                         Corporate Governance                 Social and Environmental
                                         Implementation Report                     Responsibility
Page 572
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                 PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                             NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                             FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                   FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                         DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                         (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                  unless otherwise stated)

       30. KOMPONEN EKUITAS LAINNYA (Lanjutan)                                   30. OTHER EQUITY COMPONENTS (Continued)

            Pada tahun 2024, Perusahaan menyelesaikan penuh                             In 2024, the Company fully settled the outstanding
            saldo pinjaman dari beberapa pinjaman menggunakan                           balance of several loan from using VKTR shares which
            saham VKTR         yang menyebabkan        kepemilikan                      reduced the Company’s share ownership in VKTR by
            Perusahaan di VKTR penurunan 26,53%. Kelebihan                              26.53%. The excess resulting from the dilution of
            yang diperoleh dari penurunan kepemilikan telah dicatat                     ownership amounting has been recorded under
            pada akun selisih transaksi ekuitas dengan pihak                            difference from equity transactions with non-controlling
            nonpengendali.                                                              interests

            Pada tanggal 17 Februari 2025, Perusahaan melakukan                         On February 17, 2025, the Company sold 500 million
            pelepasan 500 juta saham VKTR yang menyebabkan                              shares in VKTR shares which reduced the Company’s
            penurunan pada kepemilikan Perusahaan di VKTR dan                           share ownership in VKTR and the excess from the
            kelebihan dari penurunan kepemilikan telah dicatat pada                     dilution of ownership recorded under “Difference from
            akun “Selisih Transaksi dengan Entitas Nonpengendali”.                      Transactions with Non-Controlling Interests” account.

            Pada tanggal 22 Mei 2025, Perusahaan melakukan                              On May 22, 2025, the Company sold 1.8 billion shares in
            pelepasan 1,8 miliar saham VKTR yang menyebabkan                            VKTR shares which reduced the Company’s share
            penurunan pada kepemilikan Perusahaan di VKTR dan                           ownership in VKTR and the excess from the dilution of
            kelebihan dari penurunan kepemilikan telah dicatat pada                     ownership recorded under “Difference from Transactions
            akun “Selisih Transaksi dengan Entitas Nonpengendali”.                      with Non-Controlling Interests” account.


       31. KEPENTINGAN NONPENGENDALI                                             31. NON-CONTROLLING INTEREST

            Rincian hak kepentingan nonpengendali aset neto                             Details of non-controlling interest in net assets of
            Entitas Anak adalah sebagai berikut:                                        Subsidiaries are as follows:

                                                                     2025                   2024
             PT VKTR Teknologi Mobilitas Tbk                         812.291                  654.174                PT VKTR Teknologi Mobilitas Tbk
             PT Bakrie Metal Industries                               (1.269)                    (497)                     PT Bakrie Metal Industries
             Lain-lain                                                 7.472                    3.117                                         Others

             Total                                                   818.494                  656.794                                                   Total


            Pada tahun 2025, PT VKTR Sakti Industries, Entitas                          In 2025, PT VKTR Sakti Industries, a Subsidiary,
            Anak, menerima tambahan modal melalui penyertaan                            received additional capital through the subscription of
            saham oleh kepentingan nonpengendali sebesar                                shares by non-controlling interests amounting to
            Rp100,0 miliar. Transaksi tersebut dicatat sebagai                          Rp100.0 billion. The transaction was accounted for as an
            transaksi ekuitas dan dibukukan sebagai peningkatan                         equity transaction and recorded as an increase in non-
            kepentingan non-pengendali dalam ekuitas. Transaksi ini                     controlling interests within equity. The transaction did not
            tidak mengakibatkan perubahan pengendalian atas                             result in any change in control over the Subsidiary.
            Entitas Anak tersebut.

            Kepentingan nonpengendali atas laba neto Entitas Anak                       Non-controlling interest in net profit of Subsidiaries
            masing-masing sebesar Rp8,9 miliar dan Rp8,5 miliar                         amounted to Rp8.9 billion and Rp8.5 billion for the years
            untuk tahun yang berakhir pada 31 Desember 2025 dan                         ended December 31, 2025 and 2024.
            2024.

            Kepentingan     nonpengendali      atas    penghasilan                      Non-controlling interest in net comprehensive income of
            komprehensif neto Entitas Anak masing-masing sebesar                        Subsidiaries amounted to Rp9.7 billion and Rp5.7 billion
            Rp9,7 miliar dan Rp5,7 miliar untuk tahun yang berakhir                     for the years ended December 31, 2025 and 2024,
            pada tanggal-tanggal 31 Desember 2025 dan 2024.                             respectively.




                                                                            99

570
                      Profil Perusahaan            Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights          Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                    & the Board of Directors
Page 573
                                                                                                                    FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

32. PENDAPATAN NETO                                                         32. NET REVENUES

                                                            2025                          2024
      Infrastruktur dan manufaktur                          3.110.416                 3.479.967                     Infrastructure and manufacturing
      Jasa pabrikasi dan konstruksi                           387.369                   253.477                 Fabrication and construction services
      Perdagangan, jasa dan investasi                         245.188                   136.461                    Trading, services and investment
      Total                                                 3.742.973                 3.869.905                                                        Total


     Untuk tahun yang berakhir pada tanggal-tanggal                                For the years ended December 31, 2025 and 2024, the
     31 Desember 2025 dan 2024, Grup tidak memiliki                                Group has no customer/buyer with total sales of more
     pelanggan/pembeli dengan total penjualan lebih dari                           than 10% of total consolidated revenues of the Group.
     10% dari total pendapatan konsolidasian Grup.


33. BEBAN POKOK PENDAPATAN                                                  33. COST OF REVENUES

                                                            2025                          2024
      Infrastruktur dan manufaktur                                                                                Infrastructure and manufacturing
         Bahan baku yang digunakan                          1.221.895                 1.447.989                                Raw materials used
         Tenaga kerja langsung                                256.321                    86.986                                       Direct labor
         Overhead                                             766.533                   971.136                                        Overhead
         Total beban produksi                               2.244.749                 2.506.111                              Total production costs
         Barang dalam proses                                                                                                     Work-in-process
           Awal                                              106.195                        87.233                                   Beginning
           Akhir (Catatan 9)                                 (64.695)                     (106.195)                             Ending (Note 9)
         Barang jadi                                                                                                              Finished goods
           Awal                                               435.187                      593.968                                   Beginning
           Akhir (Catatan 9)                                 (294.607)                    (435.187)                             Ending (Note 9)
         Total infrastruktur                                                                                                    Total infrastructure
           dan manufaktur                                   2.426.829                 2.645.930                               and manufacturing
      Jasa pabrikasi dan konstruksi                                                                       Fabrication and construction services
        Bahan baku                                           154.788                      114.486                               Raw materials
        Subkontraktor                                         61.623                       24.256                              Subcontractors
        Tenaga kerja                                          61.565                       35.708                                 Direct labor
        Lain-lain                                             77.168                       44.567                                      Others
      Total jasa pabrikasi                                                                                                       Total fabrication and
        dan kontruksi                                         355.144                     219.017                             construction services
      Perdagangan, jasa dan investasi                                                                             Trading, services and investment
        Biaya investasi dan jasa                             216.616                      135.481                  Cost of investment and services
      Total Beban Pokok Pendapatan                          2.998.589                 3.000.428                              Total Cost of Revenues


     Beban jasa pabrikasi dan konstruksi – lain-lain berasal                       Cost of fabrication and construction services – others
     dari                                                                          include expense

     Untuk tahun yang berakhir pada tanggal-tanggal                                For the years ended December 31, 2025 and 2024, the
     31 Desember 2025 dan 2024, Grup tidak memiliki                                Group has no supplier with total cost of revenues more
     supplier dengan total beban pokok pendapatan lebih dari                       than 10% of total consolidated cost of revenues of the
     10% dari total beban pokok pendapatan konsolidasian                           Group.
     Grup.




                                                                    100

                                                                                                                                                               571
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                Informasi Tambahan            Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                   Additional Information          Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 574
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       34. BEBAN USAHA                                                            34. OPERATING EXPENSES

                                                                     2025                    2024
             Beban karyawan                                                                                                          Personnel expenses
               Gaji, upah dan imbalan kerja                                                                                         Salaries, wages and
                 karyawan                                            245.229                   250.990                              employee benefits

             Beban umum dan                                                                                                  General and administrative
             administrasi                                                                                                                       expenses
               Pensiun                                                31.212                     1.522                                         Pension
               Honorarium tenaga ahli                                 23.278                    18.125                                Professional fees
               Penyusutan (Catatan 14)                                22.921                    15.931                           Depreciation (Note 14)
               Representasi dan jamuan                                20.416                    16.563                Representation and entertainment
               Pajak dan asuransi                                     15.971                    19.127                             Taxes and insurance
               Pemeliharaan dan perbaikan                             15.398                    12.359                        Repairs and maintenance
               Perjalanan dinas                                       12.924                    20.122                        Transportation and travel
               Utilitas                                                9.994                     8.500                                          Utilities
               Lain-lain                                             100.043                    90.463                                           Others
             Total                                                   252.157                   202.712                                                       Total
             Beban penjualan                                                                                                            Selling expenses
               Transportasi                                           81.917                    93.665                                    Transportation
               Gaji, upah dan kesejahteraan                                                                                         Salaries, wages and
                 karyawan                                             17.979                    16.245                              employee benefits
               Lain-lain                                              30.239                    22.993                                           Others
             Total                                                   130.135                   132.903                                                       Total


            Beban umum dan administrasi - lain-lain berasal dari                         General and administrative expenses – others include
            beban umum dan administrasi yang nilainya dibawah                            general and administrative expenses with individual
            Rp10,0 miliar di Perusahaan dan Entitas Anak                                 amounts below Rp10.0 billion incurred by the Company
                                                                                         and its Subsidiaries.

            Beban penjualan - lain-lain berasal dari beban penjualan                     Selling expenses – others include selling expense with
            yang nilainya dibawah Rp10,0 miliar di Entitas Anak                          individual amounts below Rp10.0 billion incurred by
                                                                                         Subsidiaries.


       35. PENGHASILAN (BEBAN) BUNGA DAN KEUANGAN                                 35. INTEREST AND FINANCIAL INCOME (CHARGES)

                                                                     2025                    2024
             Penghasilan bunga                                        93.544                    13.815                                         Interest income
             Beban bunga dan keuangan                                                                                        Interest and financial charges
               Beban bunga pinjaman                                  (294.935)                 (55.668)                                Interest from loan
               Beban bank dan lain-lain                               (10.164)                 (37.879)                        Bank charges and others
               Denda keterlambatan bayar                                    -                  (15.760)                       Penalty from late payment
               Subtotal                                              (305.099)               (109.307)                                                Subtotal

             Neto                                                    (211.555)                 (95.492)                                                         Net




                                                                            101

572
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners              Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 575
                                                                                                                       FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

36. PENGHASILAN (BEBAN) LAIN-LAIN - LAINNYA                                 36. OTHER INCOME (CHARGES) - OTHERS

                                                            2025                          2024
      Beban pajak                                             (16.610)                     (19.504)                                        Tax expenses
      Pemulihan (penyisihan)                                                                                        Reversal of (provision for) allowance
        persediaan usang                                           (145)                     7.575                            inventory obsolescence
      Perubahan nilai wajar atas investasi                                                                             Fair value changes of short-term
        jangka pendek - neto                                            -                    2.246                                   investments - net
      Kerugian atas pelepasan investasi                                                                                     Loss on sale of investments
        (Catatan 1c dan 13)                                         -                       (3.341)                                 (Notes 1c and 13)
      Lain-lain                                               (37.624)                      55.075                                                  Others
      Neto                                                    (54.379)                      42.051                                                         Net


     Pendapatan (beban) lain-lain – lainnya berasal dari                           Other income (charges) - other arise from receipts and
     transaksi penerimaan dan pengeluaran yang tidak terkait                       disbursements that are not related to operations and are
     operasional dan tidak signifikan dibawah Rp10,0 miliar di                     not significant, amounting to below Rp10.0 billion in the
     Perusahaan dan Entitas Anak.                                                  Company and Subsidiaries.


37. PERPAJAKAN                                                              37. TAXATION

     a. Pajak dibayar dimuka                                                       a. Prepaid taxes

                                                            2025                          2024
           Perusahaan                                                                                                                        Company
           Pajak Pertambahan Nilai                                 683                           889                                   Value-Added Tax
           Entitas Anak                                                                                                                    Subsidiaries
           Pajak Pertambahan Nilai                           116.709                      136.910                                      Value-Added Tax
           Pajak penghasilan:                                                                                                             Income taxes:
             Pasal 21                                          1.017                        1.446                                           Article 21
             Pasal 22                                             63                          136                                           Article 22
             Pasal 23                                          1.658                            -                                           Article 23
             Pasal 25                                         26.862                            -                                           Article 25
           Total                                             146.992                      139.381                                                         Total


     b. Utang pajak                                                                b. Taxes payable

                                                            2025                          2024
           Perusahaan                                                                                                                           Company
           Pajak penghasilan:                                                                                                               Income taxes:
             Pasal 4 (2)                                           3                            -
             Pasal 21                                         13.062                        4.983                                             Article 21
             Pasal 23 dan 26                                     440                          307                                    Article 23 and 26
           Entitas Anak                                                                                                                    Subsidiaries
           Pajak penghasilan:                                                                                                             Income taxes:
             Pasal 4 (2)                                       1.144                          873                                         Article 4 (2)
             Pasal 15                                             12                          947                                           Article 15
             Pasal 21                                         14.075                       12.169                                           Article 21
             Pasal 23/26                                       6.209                        3.771                                        Article 23/26
             Pasal 25                                            989                          574                                           Article 25
             Pasal 29                                          9.364                       27.514                                           Article 29
           Pajak Pertambahan Nilai                             5.097                        2.725                                      Value-Added Tax
           Total                                              50.395                       53.863                                                         Total




                                                                    102

                                                                                                                                                                  573
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial                   Informasi Tambahan            Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                      Additional Information          Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 576
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                    unless otherwise stated)

       37. PERPAJAKAN (Lanjutan)                                                   37. TAXATION (Continued)

            c. Rekonsiliasi antara laba sebelum manfaat (beban)                           c. Reconciliation between profit before income tax
               pajak penghasilan, seperti yang disajikan dalam                               benefit (expense), as shown in the consolidated
               laporan laba rugi dan penghasilan komprehensif lain                           statements of profit or loss and other comprehensive
               konsolidasian, dengan taksiran laba kena pajak                                income, and the estimated taxable income is as
               adalah sebagai berikut:                                                       follows:

                                                                      2025                    2024
                Laba sebelum manfaat (beban)                                                                               Profit before income tax benefit
                  pajak penghasilan menurut                                                                                  (expense) per consolidated
                  laporan laba rugi dan penghasilan                                                                      statements of profit or loss and
                  komprehensif lain konsolidasian                      518.832                  389.230                    other comprehensive income
                Dikurangi:                                                                                                                             Less:
                  Laba Entitas Anak sebelum                                                                                     Profit of the Subsidiaries
                  beban pajak penghasilan dan                                                                            before income tax expense and
                  transaksi eliminasi                                  (24.979)                   (9.958)                        elimination transactions
                Laba komersial sebelum taksiran                                                                                   Commercial profit before
                  beban pajak penghasilan yang                                                                                       income tax expense
                  dapat diatribusikan ke Perusahaan                    493.853                  379.272                     attributable to the Company
                Beda temporer                                                                                                        Temporary differences
                  Penyisihan kerugian penurunan                                                                           Allowance for impairment loss
                    nilai piutang                                      (27.577)                 (10.177)                                on receivables
                  Penyusutan aset tetap                                     81                       64                      Depreciation of fixed assets
                  Beban imbalan pasca kerja                                907                      919                       Post-employment benefits
                Beda tetap                                                                                                           Permanent differences
                  Bunga dan denda atas                                                                                     Interest and penalties for late
                    keterlambatan pembayaran pajak                      12.054                     7.439                                payment of tax
                  Bagian atas rugi neto                                                                                               Equity in net loss of
                    entitas asosiasi                                  (449.355)                 (77.723)                                    associates
                  Laba atas pengukuran kembali                        (211.161)                                               Gain from remeasurement
                  Penghasilan bunga yang                                                                                    Interest income subjected to
                    pajaknya bersifat final                               (234)                    (69)                                         final tax
                  Laba atas penyelesaian pinjaman                            -                (353.464)                       Gain on settlement of loan
                Taksiran laba kena pajak sebelum                                                                          Estimated taxable income before
                  kompensasi rugi fiskal                              (181.432)                 (53.739)                       fiscal loss compensation
                Rugi fiskal tahun sebelumnya                                                                                  Fiscal loss of previous years
                  Tahun fiskal 2020                                   (588.024)               (588.024)                               Fiscal year of 2020
                  Tahun fiskal 2021                                   (162.107)               (162.107)                               Fiscal year of 2021
                  Tahun fiskal 2024                                    (53.739)                      -                                Fiscal year of 2024
                Penyesuaian                                           (280.354)                      -                                          Adjustment
                Akumulasi rugi fiskal                                (1.265.656)              (803.870)                            Accumulated fiscal loss
                Beban pajak penghasilan - kini                                                                               Income tax expense - current
                  Perusahaan                                                 -                        -                                      Company
                  Entitas Anak                                         (42.018)                 (76.434)                                  Subsidiaries
                Total Beban Pajak Penghasilan - Kini                    (42.018)                (76.434)               Total Income Tax Expense - Current

                Dalam laporan keuangan konsolidasian ini, laba kena                            In these consolidated financial statements, the
                pajak hasil rekonsiliasi menjadi dasar dalam                                   taxable income resulting from the reconciliation
                pengisian Surat Pemberitahuan Tahunan (SPT)                                    serves as the basis for the preparation of the
                Pajak Penghasilan (PPh) Badan. Jumlah taksiran rugi                            Corporate Income Tax Annual Return (SPT PPh
                fiskal masih berdasarkan perhitungan sementara,                                Badan). The estimated fiscal loss is based on a
                karena SPT PPh Badan tahun 2025 belum dilaporkan                               provisional calculation, as the 2025 SPT PPh Badan
                sampai dengan tanggal penyelesaian laporan                                     has not yet been filed as of the completion date of the
                keuangan konsolidasian.                                                        consolidated financial statements.




                                                                             103

574
                      Profil Perusahaan            Ikhtisar Utama              Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights            Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                      & the Board of Directors
Page 577
                                                                                                                             FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                    FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                          DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                          (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)

37. PERPAJAKAN (Lanjutan)                                                                  37. TAXATION (Continued)

     d. Pajak tangguhan                                                                           d. Deferred tax

                                                                             31 Desember / December 31, 2025
                                                                                    Dibebankan ke
                                                                                      penghasilan
                                                                   Dikreditkan       komprehensif
                                                                  (dibebankan)            lain/
                                           Pada awal               ke laba rugi/       Charged           Akuisisi           Pada akhir
                                              tahun/                Credited            to other      entitas anak/          periode/
                                          At beginning            (charged) to      comprehensive    Acquisition of         At end of
                                             of year              profit or loss        income         subsidiary             period
           Aset (liabilitas)                                                                                                                                Deferred tax
              pajak tangguhan                                                                                                                      assets (liabilities)
           Liabilitas imbalan                                                                                                                         Post-employment
              pascakerja                          29.274                 1.519                  1.721             70                  32.584        benefits liabilities
           Aset tetap                              4.573                   477                      -              -                   5.050                Fixed assets
           Penyisihan penurunan                                                                                                                Allowance for impairment
              nilai piutang                        9.435                 2.516                           -    1.010                   12.961            of receivables
           Provisi pelapisan jalan tol                 -                 1.644                           -    5.156                    6.800    Provision for toll overlay
           Rugi fiskal                            36.667                 9.639                           -        -                   46.306                  Fiscal loss
           Aset pajak tangguhan                   79.949                15.795                  1.721         6.236               103.701          Deferred tax assets
           Aset (liabilitas)                                                                                                                                Deferred tax
              pajak tangguhan                                                                                                                      assets (liabilities)
           Liabilitas imbalan                                                                                                                          Post-employment
              pascakerja                          15.349                 1.285                 (1.416)               -                15.218         benefits liabilities
           Penyisihan penurunan                                                                                                                  Allowance for inventory
              nilai persediaan                      1.581                 (132)                          -           -                 1.449            obsolescence
           Penyisihan penurunan                                                                                                                Allowance for impairment
              nilai piutang                        2.718                (1.348)                          -           -              1.370               of receivables
           Aset tetap                           (131.315)               10.329                           -           -           (120.986)                  Fixed assets
           Liabilitas pajak tangguhan           (111.667)               10.134                 (1.416)               -           (102.949)      Deferred tax liabilities


                                                                             31 Desember / December 31, 2024
                                                                                    Dibebankan ke
                                                                                      penghasilan
                                                                   Dikreditkan       komprehensif
                                                                  (dibebankan)            lain/
                                           Pada awal               ke laba rugi/       Charged          Pada akhir          Pada akhir
                                              tahun/                Credited            to other         periode/            periode/
                                          At beginning            (charged) to      comprehensive       At end of           At end of
                                             of year              profit or loss        income            period              period
           Aset (liabilitas)                                                                                                                               Deferred tax
              pajak tangguhan                                                                                                                      assets (liabilities)
           Liabilitas imbalan                                                                                                                         Post-employment
              pascakerja                          30.085                   660                 (1.471)               -                29.274        benefits liabilities
           Aset tetap                               (381)                4.954                      -                -                 4.573               Fixed assets
           Penyisihan penurunan                                                                                                                Allowance for impairment
              nilai piutang                       18.500                (9.065)                          -           -                 9.435           of receivables
           Rugi fiskal                            24.730                11.937                           -           -                36.667                  Fiscal loss
           Aset pajak tangguhan                   72.934                 8.486                 (1.471)               -                79.949       Deferred tax assets
           Aset (liabilitas)                                                                                                                                Deferred tax
              pajak tangguhan                                                                                                                      assets (liabilities)
           Liabilitas imbalan                                                                                                                          Post-employment
              pascakerja                          15.636                 1.092                 (1.379)               -                15.349         benefits liabilities
           Penyisihan penurunan                                                                                                                  Allowance for inventory
              nilai persediaan                      2.039                 (458)                          -           -                 1.581            obsolescence
           Penyisihan penurunan                                                                                                                Allowance for impairment
              nilai piutang                        3.382                  (664)                          -           -              2.718               of receivables
           Aset tetap                           (146.111)               14.796                           -           -           (131.315)                  Fixed assets
           Liabilitas pajak tangguhan           (125.054)               14.766                 (1.379)               -           (111.667)      Deferred tax liabilities




                                                                                   104

                                                                                                                                                                             575
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan                  Tanggung Jawab Sosial          Informasi Tambahan                Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan                   dan Lingkungan             Additional Information              Financial Report
                                         Corporate Governance                 Social and Environmental
                                         Implementation Report                     Responsibility
Page 578
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                        PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                    NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                    FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                          FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                         unless otherwise stated)

       37. PERPAJAKAN (Lanjutan)                                                        37. TAXATION (Continued)

                Perusahaan dan beberapa Entitas Anak telah                                          The Company and certain Subsidiaries provided full
                menyediakan penilaian penuh untuk penyisihan atas                                   valuation of allowances for fiscal loss since
                kerugian fiskal karena manajemen berkeyakinan                                       management believes that it is no longer probable
                bahwa tidak ada kemungkinan laba kena pajak yang                                    that sufficient taxable profits will be available for the
                cukup akan tersedia untuk utilisasi aset pajak                                      deferred tax assets to be utilized.
                tangguhan.

                Aset dan liabilitas pajak tangguhan pada tanggal                                    Deferred tax assets and liabilities as of
                31 Desember 2025 telah dihitung dengan                                              December 31, 2025 have been calculated taking into
                memperhitungkan tarif pajak yang diharapkan                                         account tax rates expected to be prevailing at the
                berlaku pada saat realisasi.                                                        time they are realized.

            e. Surat Ketetapan Pajak dan Surat Tagihan Pajak                                   e. Tax Assessment Letters and Tax Collection
                                                                                                  Letters

                Pada tanggal 31 Desember 2025, Grup memiliki                                        As of December 31, 2025, the Group has Tax
                Surat Ketetapan Pajak (SKP) dan Surat Tagihan                                       Assessment Letters (SKP) and Tax Collection Letters
                Pajak (STP) yang belum dilunasi sebagai berikut:                                    (STP) which are not yet settled as follows:

                                            Pasal 21/           Pasal 23/         Pasal 25/29/                    PPN/            Total/
                                            Article 21          Article 23        Article 25/29                   VAT             Total
                Tahun fiskal                                                                                                                        Fiscal years
                  2020                                -                       -             1.622                           168        1.790            2020
                  2021                                -                       -                 -                             1            1            2021
                  2022                               34                       -               235                             -          269            2022
                  2023                                -                       -               412                             -          412            2023
                  2024                                0                       -                44                             1           45            2024
                  2025                              819                     130                 -                            45          994            2025
                Total                               853                     130             2.313                           215        3.512                  Total


                Sampai dengan tanggal penyelesaian laporan                                          As of completion date of the consolidated financial
                keuangan konsolidasian ini, Grup telah melakukan                                    statements, the Group settled liability from the above-
                pembayaran sebagian kewajibannya atas SKP dan                                       mentioned SKP and STP amounting to Rp10.2 billion
                STP sebesar Rp10,2 miliar dan sisanya akan dibayar                                  and the remaining balance will be paid in accordance
                sesuai dengan ketentuan yang diajukan Entitas Anak                                  with the proposed terms with Tax Office.
                kepada Kantor Pajak.

            f. Aset dan Liabilitas Pengampunan Pajak                                           f. Assets and Liabilities under Tax Amnesty

                Sehubungan dengan Undang-Undang Pengampunan                                         In regard to Tax Amnesty Law No. 11 Year 2016 and
                Pajak No. 11 Tahun 2016 dan untuk mendukung                                         to support the program of the government of the
                program pemerintah Republik Indonesia dalam                                         Republic of Indonesia to increase tax revenues, the
                meningkatkan       penerimaan     pajak,     Grup                                   Group filed an Asset Declaration Letter to the
                menyampaikan Surat Pernyataan Harta kepada                                          Directorate General of Taxes (DGT) and paid
                Direktorat Jenderal Pajak (DJP) dan membayarkan                                     redemption money totaling Rp12.0 billion and
                uang tebusan masing-masing sebesar Rp12,0 miliar                                    Rp21.8 billion for the years ended December 31,
                dan Rp21,8 miliar untuk tahun yang berakhir pada                                    2017 and 2016, respectively, which was recorded as
                tanggal-tanggal 31 Desember 2017 dan 2016, yang                                     part of “Operating Expenses” account. The Group
                dicatat sebagai bagian dari akun “Beban Usaha”.                                     has already received the Tax Amnesty Certificate
                Grup     telah   menerima     Surat    Keterangan                                   from the DGT.
                Pengampunan Pajak dari DJP.

                Pada tanggal 31 Desember 2025 dan 2024, jumlah                                      As of December 31, 2025 and 2024, the amounts
                yang diakui sebagai aset Pengampunan Pajak                                          recognized as Tax Amnesty assets amounted to
                sebesar Rp1,2 triliun dan dicatat sebagai bagian dari                               Rp1.2 trillion which was also recorded as part of
                akun “Tambahan Modal Disetor” (Catatan 29).                                         “Additional Paid-in Capital” account (Note 29).




                                                                                  105

576
                        Profil Perusahaan                 Ikhtisar Utama            Laporan Dewan Komisaris dan Direksi           Analisis dan Pembahasan Manajemen
                        Corporate Profile                 Main Highlights          Report from the Board of Commissioners         Management’s Discussion & Analysis
                                                                                           & the Board of Directors
Page 579
                                                                                                                               FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                           PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                             FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                   DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                   (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)

38. LIABILITAS IMBALAN PASCAKERJA                                                   38. POST-EMPLOYMENT BENEFITS LIABILITY

     Grup menyelenggarakan program manfaat pensiun                                         The Group has defined retirement benefit plans for all of
     manfaat pasti untuk seluruh karyawan tetap yang                                       their eligible permanent employees. On this funding
     memenuhi syarat. Atas pendanaan program ini, manfaat                                  program, retirement benefits are computed based on the
     pensiun dihitung berdasarkan gaji pokok terakhir dan                                  last basic salaries and remaining working lives of the
     sisa masa kerja karyawan. Kontribusi dana pensiun                                     employees. Contribution to the retirement fund is
     adalah sebesar 5,5% dari gaji pokok karyawan yang                                     computed at 5.5% of the basic salaries of the employees
     dilindungi oleh program tersebut dan dibayar penuh oleh                               covered by the plan and fully borne by the Group.
     Grup.

     Liabilitas imbalan pascakerja dihitung oleh aktuaris                                  Post-employment benefits liability is calculated by
     independen sebagai berikut:                                                           independent actuary as follows:

                                               Nama Aktuaris/                                             Tanggal Laporan/
                                               Actuary Name                                                Date of Reports
       2025                       KKA Indra Catarya Situmeang dan Rekan                           15-30 Januari/January 15-30, 2026                                2025
                                  KKA Marcel Pryadarshi Soepeno                                      26 Januari/January 26, 2026
                                  KKA Nurichwan                                                   20-28 Januari/January 20-28, 2026
                                  KKA Budi Ramdani                                                   6 Februari/February 6, 2026

                                               Nama Aktuaris/                                            Tanggal Laporan/
                                               Actuary Name                                               Date of Reports
       2024                       KKA Indra Catarya Situmeang dan Rekan                             27 Februari/February 27, 2025                                  2024
                                  KKA Marcel Pryadarshi Soepeno                                     28 Februari/February 28, 2025
                                  KKA Nurichwan                                                     28 Februari/February 28, 2025

     Liabilitas imbalan pascakerja adalah sebagai berikut:                                 Post-employment benefits liability is as follows:

                                                                    2025                          2024

      Nilai kini kewajiban                                                                                                                          Present value of
         imbalan pasti                                               246.304                      232.310                               defined benefit obligation
      Nilai wajar atas aset program                                   (1.879)                        (852)                                 Fair value of plan assets
      Liabilitas Imbalan Pascakerja                                  244.425                      231.458                  Post-employment Benefits Liability


     Jumlah yang diakui dalam laporan laba rugi dan                                        Amounts recognized in the consolidated statements of
     penghasilan      komprehensif    lain    konsolidasian                                profit or loss and other comprehensive income in respect
     sehubungan dengan liabilitas imbalan pascakerja adalah                                to post-employment benefits liability are as follows:
     sebagai berikut:

                                                                    2025                          2024

      Laba rugi                                                                                                                                      Profit or loss
      Biaya jasa kini                                                  22.216                      18.940                                   Current service costs
      Biaya bunga                                                      15.997                      15.132                                             Interest costs
      Biaya jasa lalu                                                     430                          21                                      Past service costs
      Pendapatan bunga                                                      -                        (437)                                         Interest income
      Pengukuran kembali liabilitas                                                                                                     Remeasurement of defined
        imbalan pasti - neto                                             1.268                           661                               benefits liability - net
      Total                                                            39.911                      34.317                                                           Total




                                                                            106

                                                                                                                                                                            577
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan          Tanggung Jawab Sosial                   Informasi Tambahan             Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan           dan Lingkungan                      Additional Information           Financial Report
                                          Corporate Governance         Social and Environmental
                                          Implementation Report             Responsibility
Page 580
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       38. LIABILITAS IMBALAN PASCAKERJA (Lanjutan)                               38. POST-EMPLOYMENT BENEFITS LIABILITY
                                                                                      (Continued)

                                                                     2025                    2024

             Penghasilan komprehensif lain                                                                              Other comprehensive income
             Kerugian (keuntungan) aktuarial dari                                                                             Actuarial loss (gain) from
               pengukuran kembali                                                                                               remeasurement of the
               liabilitas imbalan pasti - neto                                -                   (8.483)                defined benefits liability - net
             Kerugian (keuntungan) aktuarial terdiri dari:                                                             Actuarial loss (gain) arising from:
               Penyesuaian asumsi liabilitas                                                                                 Experience assumptions
                  program                                               6.091                     (1.594)                     from liability program
               Asumsi keuangan                                         (7.072)                    (4.225)                       Financial assumptions
             Neto                                                        (981)                  (14.302)                                                       Net


            Mutasi liabilitas imbalan pascakerja adalah sebagai                          Movements of post-employment benefits liability is as
            berikut:                                                                     follows:

                                                                     2025                    2024
             Saldo awal tahun                                         231.458                  235.255                     Balance at beginning of year
             Beban (penghasilan) diakui pada                                                                          Expenses (income) charged in the
               laporan konsolidasian:                                                                                     consolidated statements of:
               Laba rugi                                               39.911                    34.317                                  Profit or loss
               Penghasilan komprehensif lain                             (981)                  (14.302)                Other comprehensive income
             Akuisisi entitas anak                                        316                         -                        Acquisition of subsidiary
             Pembayaran manfaat                                       (25.753)                  (22.620)                                   Benefits paid
             Kontribusi Grup                                             (526)                   (1.192)                      Contribution of the Group
             Saldo Akhir Tahun                                        244.425                  231.458                          Balance at End of Year


            Mutasi nilai kini kewajiban imbalan pasti adalah sebagai                     Movements of the present value of defined benefit
            berikut:                                                                     obligation are as follows:

                                                                     2025                    2024
             Saldo awal tahun                                         232.310                  235.506                            Beginning of the year
             Beban (penghasilan) diakui pada laporan                                                                  Expenses (income) charged in the
               konsolidasian:                                                                                             consolidated statements of:
               Laba rugi                                               39.911                    34.754                                  Profit or loss
               Penghasilan komprehensif lain                               46                   (14.302)                Other comprehensive income
             Akuisisi entitas anak                                        316                         -                        Acquisition of subsidiary
             Pembayaran manfaat                                       (25.753)                  (22.620)                                   Benefits paid
             Kontribusi Grup                                             (526)                   (1.028)                      Contribution of the Group
             Saldo Akhir Tahun                                        246.304                  232.310                          Balance at End of Year


            Grup menghadapi sejumlah risiko signifikan terkait                            The Group is exposed to a number of significant risks
            program imbalan pasti, sebagai berikut:                                       related to its defined benefit plans, as follows:
            (a) Perubahan tingkat diskonto                                                (a) Changes in discount rate
                Penurunan pada tingkat diskonto menyebabkan                                    A decrease in discount rate will increase plan
                kenaikan liabilitas program.                                                   liabilities.
            (b) Tingkat kenaikan gaji                                                     (b) Salary increment rate
                Liabilitas imbalan pasti berhubungan dengan tingkat                            Defined benefits liabilities are linked to salary
                kenaikan gaji, dimana semakin tinggi tingkat                                   increment rate, whereby the higher salary increment
                kenaikan gaji akan menyebabkan semakin besarnya                                rate will lead to higher liabilities.
                liabilitas.




                                                                            107

578
                      Profil Perusahaan            Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi             Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights           Report from the Board of Commissioners           Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 581
                                                                                                                         FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                           PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                             FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                   DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                   (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                            unless otherwise stated)

38. LIABILITAS IMBALAN PASCAKERJA (Lanjutan)                                        38. POST-EMPLOYMENT BENEFITS LIABILITY
                                                                                        (Continued)

      Analisa sensitivitas kuantitatif kewajiban imbalan pasti                              The quantitative sensitivity analysis of the defined
      terhadap perubahan asumsi utama tertimbang pada                                       benefits obligation to the changes in the weighted
      tanggal 31 Desember 2025 dan 2024 adalah sebagai                                      principal assumptions as of December 31, 2025 and
      berikut:                                                                              2024 are as follows:

                                                    2025                                               2024
                                                                Tingkat                                       Tingkat
                                   Tingkat                     Kenaikan                Tingkat               Kenaikan
                                   Diskonto/                 Penghasilan/             Diskonto/            Penghasilan/
                                   Discount                 Salary Increase           Discount            Salary Increase
                                     Rate                        Rate                   Rate                   Rate

      Kenaikan suku bunga                                                                                                          Increase in interest rate
        dalam 100 basis poin           227.850                      265.501                 221.671                   255.440         in 100 basis point

      Penurunan suku bunga                                                                                                        Decrease in interest rate
        dalam 100 basis poin           265.772                      228.158                 255.366                   221.285        in 100 basis point


     Analisa sensitivitas didasarkan pada perubahan atas                                   The sensitivity analysis is based on a change in an
     satu asumsi aktuarial dimana asumsi lainnya dianggap                                  assumption while holding all other assumptions constant.
     konstan. Dalam praktiknya, hal ini jarang terjadi dan                                 In practice, this is unlikely to occur, and changes in some
     perubahan beberapa asumsi mungkin saling berkorelasi.                                 of the assumptions may be correlated.

     Dalam perhitungan sensitivitas kewajiban imbalan pasti                                When calculating the sensitivity of the defined benefits
     atas asumsi utama, metode yang sama (perhitungan                                      obligation to principal assumptions, the same method
     nilai kini kewajiban imbalan pasti dengan menggunakan                                 (present value of the defined benefits obligation
     metode Projected Unit Credit di akhir periode) telah                                  calculated with the Projected Unit Credit method at the
     diterapkan.                                                                           end of the reporting period) has been applied.

     Metode dan jenis asumsi yang digunakan dalam                                          The methods and types of assumptions used in
     menyiapkan analisa sensitivitas tidak berubah dari                                    preparing the sensitivity analysis did not change
     periode sebelumnya.                                                                   compared to the previous period.

     Analisa jatuh tempo yang diharapkan dari pensiun dan                                  Expected maturity analysis of undiscounted pension and
     liabilitas imbalan pascakerja tidak terdiskonto adalah                                post-employment benefits liability is as follows:
     sebagai berikut:

                                  Kurang dari                  1 sampai                2 sampai               Lebih dari
                                    1 tahun/                   2 tahun/                5 tahun/                5 tahun/
                                   Less than                   Between                 Between                Over than
                                     a year                   1 - 2 years             2 - 5 years              5 years
      31 Desember 2025                   20.403                      22.376                   79.487                  823.605          December 31, 2025
      31 Desember 2024                   14.949                      16.078                   65.363                  821.047          December 31, 2024


     Perbandingan nilai kini kewajiban imbalan kerja dan                                   Comparison of the present value of defined benefits
     penyesuaian (pengaruh perbedaan antara asumsi                                         obligation and the experience adjustments (the effects of
     aktuarial sebelumnya dan apa yang sebenarnya terjadi)                                 the differences between the previous actuarial
     yang timbul pada liabilitas program selama lima (5) tahun                             assumptions and what has actually occurred) arising on
     terakhir adalah sebagai berikut:                                                      the plan liabilities over the last five (5) years is as
                                                                                           follows:




                                                                              108

                                                                                                                                                               579
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan                 Tanggung Jawab Sosial             Informasi Tambahan         Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan                  dan Lingkungan                Additional Information       Financial Report
                                   Corporate Governance                Social and Environmental
                                   Implementation Report                    Responsibility
Page 582
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                           PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                       NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                       FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                             FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                   DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                   (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                            unless otherwise stated)

       38. LIABILITAS IMBALAN PASCAKERJA (Lanjutan)                                        38. POST-EMPLOYMENT BENEFITS LIABILITY
                                                                                               (Continued)

                                             2025                 2024                2023                2022                2021

             Kewajiban imbalan pasti        246.304              232.310             235.506             260.168              264.770       Defined benefit obligation
             Aset program                    (1.879)                (852)               (251)            (13.770)             (13.770)                   Plan assets

             Defisit                        244.425              231.458             235.255             246.398              251.000                          Deficit
             Penyesuaian atas                                                                                                              Experience adjustment on
               Liabilitas program                 6.091                (1.594)        16.030               (2.938)            (34.912)              Plan liabilities
               Aset program                           -                     -              -                    -              (1.528)                Plan assets



       39. LABA PER SAHAM                                                                  39. EARNINGS PER SHARE

            a. Laba Per Saham Dasar/Dilusian                                                     a. Basic/Diluted Earnings Per Share

                                                                          2025                           2024
                Laba neto diatribusikan                                                                                                            Profit attributable to
                  kepada pemilik entitas induk                                   493.852                       327.590                             owners of parent
                Jumlah rata-rata tertimbang                                                                                           Total weighted average number
                  saham untuk perhitungan                                                                                                   of shares for basic loss
                  rugi per saham dasar                            173.416.832.509                 160.789.478.057                              per share calculation

                Laba Neto per Saham Dasar/                                                                                               Basic/Diluted Earnings per
                  Dilusian Diatribusikan kepada                                                                                             Share Attributable to
                  Pemilik Entitas Induk                                                                                                         Owners of Parent
                  (Angka Penuh)                                                     2,85                            2,04                            (Full Amount)


            b. Informasi terkait dengan klasifikasi efek untuk                                   b. Information concerning the classification of
               laba atau rugi per saham dilusian                                                    securities for diluted earnings or losses per share

                Untuk tahun        yang  berakhir pada  tanggal                                       For the year ended December 31, 2025 and 2024,
                31 Desember 2025 dan 2024, Perusahaan tidak                                           the Company has no shares that have a potential
                memiliki pinjaman atau saham yang mempunyai efek                                      dilutive effect.
                dilutif potensial.


       40. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI                                           40. TRANSACTIONS WITH RELATED PARTIES

            Dalam kegiatan usaha normal, Grup melakukan                                         The Group, in its regular conduct of business, has
            transaksi dengan pihak-pihak berelasi. Transaksi-                                   engaged in transactions with related parties. These
            transaksi tersebut adalah sebagai berikut:                                          transactions are as follows:

            a. Piutang usaha - pihak berelasi (Catatan 7)                                        a. Trade receivables - related parties (Note 7)

                                                                                               Persentase terhadap
                                                                                            Total Aset Konsolidasian/
                                                                                                  Percentage to
                                                                                            Total Consolidated Assets
                                                      2025                 2024               2025             2024
                PT Kaltim Prima Coal                   18.588               14.369                   0,08%                    0,21%             PT Kaltim Prima Coal
                PT EMP Tonga                           10.385               10.385                   0,04%                    0,15%                    PT EMP Tonga
                Lain-lain (dibawah Rp10 miliar)        27.203               31.138                   0,12%                    0,46%        Others (below Rp10 billion)
                Total                                  56.176               55.892                   0,24%                    0,82%                                       Total




                                                                                    109

580
                        Profil Perusahaan            Ikhtisar Utama                   Laporan Dewan Komisaris dan Direksi                   Analisis dan Pembahasan Manajemen
                        Corporate Profile            Main Highlights                 Report from the Board of Commissioners                 Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 583
                                                                                                                     FORWARD MOMENTUM
                                            PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                       unless otherwise stated)

40. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI                                      40. TRANSACTIONS WITH RELATED PARTIES
    (Lanjutan)                                                                     (Continued)

                                                                                    Persentase terhadap
                                                                                 Total Aset Konsolidasian/
                                                                                       Percentage to
                                                                                 Total Consolidated Assets
                                                  2025          2024               2025             2024
           Dikurangi penyisihan
             kerugian atas                                                                                                              Less allowance for
             penurunan nilai                       (6.900)      (14.008)                (0,03%)               (0,20%)                 impairment losses
           Neto                                   49.276        41.884                       0,21%              0,62%                                       Net

          Manajemen Grup berkeyakinan bahwa piutang masih                                    The Group’s management believes that the
          dapat ditagih dan penyisihan kerugian atas                                         receivables can be collected and the allowance for
          penurunan nilai cukup untuk menutup kemungkinan                                    impairment losses is adequate to cover possibility of
          kerugian atas tidak tertagihnya piutang dari pihak                                 losses from uncollectible receivables from related
          berelasi tersebut.                                                                 parties.

     b. Investasi jangka pendek (Catatan 6)                                           b. Short-term investments (Note 6)
                                                                                    Persentase terhadap
                                                                                 Total Aset Konsolidasian/
                                                                                       Percentage to
                                                                                 Total Consolidated Assets
                                                  2025          2024               2025             2024
           PT Bakrie Sumatera                                                                                                         PT Bakrie Sumatera
            Plantation Tbk                                  -    3.617                       0,00%              0,05%                     Plantation Tbk
           PT Darma Henwa Tbk                               -    2.753                       0,00%              0,04%               PT Darma Henwa Tbk
           PT Bakrie Telecom Tbk                            -    2.152                       0,00%              0,03%              PT Bakrie Telecom Tbk
           PT Bakrieland                                                                                                                    PT Bakrieland
            Development Tbk                                 -      504                       0,00%              0,01%                  Development Tbk
           PT Energi Mega Persada Tbk                       -        3                       0,00%              0,00%         PT Energi Mega Persada Tbk
           Total                                            -    9.029                       0,00%              0,13%                                      Total

     c. Piutang lain-lain - pihak berelasi (Catatan 8)                                c. Other receivables - related parties (Note 8)
                                                                                    Persentase terhadap
                                                                                 Total Aset Konsolidasian/
                                                                                       Percentage to
                                                                                 Total Consolidated Assets
                                                  2025          2024               2025             2024
           PT Lativi Media Karya                    5.000        5.000                       0,02%              0,07%               PT Lativi Media Karya
           Lain-lain                                3.483            -                       0,01%              0,00%                              Others
           Total                                    8.483        5.000                       0,04%              0,07%                                      Total
           Dikurangi penyisihan
             kerugian atas                                                                                                              Less allowance for
             penurunan nilai                            (26)        (26)                     0,00%              0,00%                 impairment losses
           Neto                                     8.457        4.974                       0,04%              0,07%                                       Net


          Manajemen Grup berkeyakinan bahwa piutang masih                                    The Group’s management believes that the
          dapat ditagih dan penyisihan kerugian atas                                         receivables can be collected and the allowance for
          penurunan nilai cukup untuk menutup kemungkinan                                    impairment losses is adequate to cover possibility of
          kerugian atas tidak tertagihnya piutang dari pihak                                 losses from uncollectible receivables from related
          berelasi tersebut.                                                                 parties.




                                                                       110

                                                                                                                                                                   581
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan            Tanggung Jawab Sosial              Informasi Tambahan               Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan             dan Lingkungan                 Additional Information             Financial Report
                                   Corporate Governance           Social and Environmental
                                   Implementation Report               Responsibility
Page 584
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                      PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                  NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                  FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                        FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                              DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                              (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                       unless otherwise stated)

       40. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI                                      40. TRANSACTIONS WITH RELATED PARTIES
           (Lanjutan)                                                                     (Continued)

            d. Piutang pihak berelasi                                                        d. Due from related parties

                                                                                           Persentase terhadap
                                                                                        Total Aset Konsolidasian/
                                                                                              Percentage to
                                                                                        Total Consolidated Assets
                                                    2025              2024                2025             2024
                PT Tanjung Jati                                                                                                                PT Tanjung Jati
                  Power Company                    256.375           256.375                     1,08%                     3,75%            Power Company
                PT Bakrie Global                                                                                                              PT Bakrie Global
                  Ventura                             2.328            2.328                     0,01%                     0,03%                    Ventura
                Lain-lain (dibawah Rp10 miliar)      27.298           18.481                     0,12%                     0,27%    Others (below Rp10 billion)
                Total                              286.001           277.184                     1,21%                     4,05%                           Total
                Dikurangi penyisihan kerugian                                                                                                 Less allowance for
                  atas penurunan nilai            (254.329)          (260.273)                 (1,10%)                    (3,81%)           impairment losses
                Neto                                 31.672           16.911                     0,11%                     0,24%                                   Net


               Piutang pihak berelasi berasal dari pemberian                                      The balances of due from related parties arise from
               pinjaman dana (uang muka) dan penggantian biaya                                    borrowings (advances) and reimbursement of
               kepada pihak berelasi. Piutang ini tanpa dikenakan                                 expenses to related parties. These receivables are
               bunga dan tidak memiliki jangka waktu pembayaran                                   non-interest bearing and with no fixed collection
               tetap.                                                                             schedule.

               Pembentukan penyisihan kerugian atas penurunan                                     Allowance for impairment losses of due from related
               nilai piutang pihak berelasi adalah sehubungan                                     parties is in connection with ongoing review of the
               dengan penelaahan yang berkesinambungan oleh                                       management regarding the capability each related
               manajemen atas kemampuan masing-masing pihak                                       party to pay its obligation.
               berelasi untuk melunasi kewajibannya.

            e. Utang usaha - pihak berelasi (Catatan 20)                                     e. Trade payables - related parties (Note 20)

                                                                                        Persentase terhadap Total
                                                                                         Liabilitas Konsolidasian/
                                                                                            Percentage to Total
                                                                                         Consolidated Liabilities
                                                    2025              2024                 2025             2024
                Lain-lain (dibawah                                                                                                                  Others (below
                  Rp10 miliar)                       18.403           21.126                     0,52%                     0,72%                    Rp10 billion)


            f. Utang lain-lain - pihak berelasi (Catatan 21)                                 f. Other payables - related parties (Note 21)

                                                                                        Persentase terhadap Total
                                                                                         Liabilitas Konsolidasian/
                                                                                            Percentage to Total
                                                                                         Consolidated Liabilities
                                                    2025              2024                 2025             2024
                PT Provices Indonesia                18.893           15.014                     0,10%                     0,51%        PT Provices Indonesia
                Dana Pensiun Bakrie                                                                                                      Dana Pensiun Bakrie
                  (dalam likuidasi)                    7.508            8.882                    0,04%                     0,30%          (under liquidation)
                Lain-lain (dibawah Rp10 miliar)        3.532            4.288                    0,00%                     0,15%    Others (below Rp10 billion)
                Total                                29.933           28.184                     0,14%                     0,96%                                 Total




                                                                             111

582
                        Profil Perusahaan          Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights               Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                         & the Board of Directors
Page 585
                                                                                                                            FORWARD MOMENTUM
                                              PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                            PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                              FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                    DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                    (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                             unless otherwise stated)

40. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI                                            40. TRANSACTIONS WITH RELATED PARTIES
    (Lanjutan)                                                                           (Continued)

          Saldo utang lain-lain kepada pihak berelasi berasal                                     The balance of other payables - related parties arose
          dari pinjaman modal kerja, pembelian saham, iuran                                       from working capital loan, purchase of shares,
          dana pensiun dan biaya sewa.                                                            contributions of retirement benefits and rent
                                                                                                  expenses.

     g. Utang pihak berelasi                                                               g. Due to related parties

                                                                                      Persentase terhadap Total
                                                                                       Liabilitas Konsolidasian/
                                                                                          Percentage to Total
                                                                                       Consolidated Liabilities
                                                    2025              2024               2025             2024
           KSO Bakrie Construction -                                                                                                   KSO Bakrie Construction -
             PT Suluh Ardhi Engineering             57.803                   -                    0,31%                0,00%         PT Suluh Ardhi Engineering
           PT Cimanggis Cibitung                                                                                                           PT Cimanggis Cibitung
             Tollways                                         -       69.547                      0,00%                2,38%                           Tollways
           PT Kalimantan Prima Power                          -        5.433                      0,00%                0,19%          PT Kalimantan Prima Power
           Lain-lain (dibawah                                                                                                                       Others (below
             Rp10 miliar)                           29.937            15.103                      0,38%                0,38%                       Rp10 billion)
           Total                                    87.740            90.083                      0,69%                2,95%                                       Total


          Saldo utang pihak berelasi berasal dari pinjaman                                        The balance of due to related parties arose from loan
          untuk proyek jangka panjang dan belanja modal.                                          for long-term projects and capital expenditures.
          Utang-utang ini tanpa dikenakan bunga dan tidak                                         These payables are non-interest bearing loan and
          memiliki jangka waktu pembayaran tetap.                                                 with no fixed payment schedule.

     h. Piutang dari Komisaris dan Direksi (Catatan 18)                                    h. Receivable from Commissioners and Directors
                                                                                              (Note 18)

          Grup memberikan pinjaman tanpa bunga kepada                                             The Group extended non-interest bearing loans
          komisaris dan direksi untuk pembelian rumah dan                                         to commissioners and directors for the purchase
          kendaraan bermotor. Saldo pinjaman kepada                                               of houses and vehicles. The balances of the loans
          komisaris dan direksi pada tanggal 31 Desember                                          to commissioners and directors as of December 31,
          2025 dan 2024, masing-masing sebesar Rp0,1 miliar                                       2025 and 2024, amounted to Rp0.1 billion and
          dan Rp0,1 miliar, yang disajikan sebagai bagian dari                                    Rp0.1 billion, respectively, and are presented as part
          “Aset Tidak Lancar Lainnya” dalam laporan posisi                                        of “Other Non-Current Assets” in the consolidated
          keuangan konsolidasian.                                                                 statements of financial position.

     i. Kompensasi manajemen kunci                                                         i. Key management compensation

          Manajemen kunci Grup terdiri dari Dewan Komisaris,                                      The Group’s key management personnel consists of
          Direksi Perusahaan dan Chief Officers.                                                  the Company’s Boards of Commissioners, Directors
                                                                                                  and Chief Officers.

          Total remunerasi dan imbalan lainnya yang diberikan                                     Total remuneration and other benefits given to key
          kepada personil manajemen kunci sebagai berikut:                                        management personnel are as follows:
                                                          31 Desember/ December 31, 2025
                                                                            Personil
                                                                           Manajemen
                                                Dewan                     Kunci lainnya/
                                              Komisaris/      Direksi/     Other Key
                                               Board of       Board of    Management                               Total/
                                            Commissioners    Directors     Personnel                               Total
           Imbalan kerja jangka pendek                   8.572           30.907                     9.854              49.333         Short-term employment benefits
           Imbalan kerja                                                                                                                             Other long-term
             jangka panjang lainnya                               -              -                  3.556                3.556                 employment benefits
           Total                                         8.572           30.907                    13.410              52.889                                      Total




                                                                             112

                                                                                                                                                                           583
Pengelolaan Sumber Daya Manusia       Laporan Pelaksanaan               Tanggung Jawab Sosial                Informasi Tambahan                Laporan Keuangan
   Human Capital Management          Tata Kelola Perusahaan                dan Lingkungan                   Additional Information              Financial Report
                                     Corporate Governance              Social and Environmental
                                     Implementation Report                  Responsibility
Page 586
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                            PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                                        NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                                        FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                              FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                                    DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                                    (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                                             unless otherwise stated)

       40. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI                                                            40. TRANSACTIONS WITH RELATED PARTIES
           (Lanjutan)                                                                                           (Continued)

                                                                             31 Desember/ December 31, 2024
                                                                                               Personil
                                                                                              Manajemen
                                                                   Dewan                     Kunci lainnya/
                                                                 Komisaris/      Direksi/     Other Key
                                                                  Board of       Board of    Management                                          Total/
                                                               Commissioners    Directors     Personnel                                          Total
                 Imbalan kerja jangka pendek                                  7.305             29.165                  10.513                     46.983             Short-term employment benefits
                 Imbalan kerja                                                                                                                                                       Other long-term
                   jangka panjang lainnya                                         -                     -                4.013                      4.013                      employment benefits
                 Total                                                        7.305             29.165                  14.526                     50.996                                                 Total


            i. Sifat hubungan berelasi                                                                            i. Nature of related parties

                Pihak berelasi merupakan entitas sepengendali yang                                                     The related parties are under common control of the
                memiliki pemegang saham dan/atau anggota direksi                                                       same shareholders and/or same members of the
                dan dewan komisaris yang sama dengan                                                                   boards of directors or commissioners as the
                Perusahaan, Entitas Anak, Entitas Asosiasi atau                                                        Company, Subsidiaries, Associates or Jointly
                Entitas Pengendalian Bersama.                                                                          Controlled Entities.

                Karena memiliki sifat berelasi, hal ini memungkinkan                                                   Because of these relationships, it is possible that the
                syarat dan kondisi transaksi dengan pihak yang                                                         terms and conditions of these transactions are not the
                mempunyai hubungan istimewa tidak sama jika                                                            same as those that would result from transactions
                transaksi tersebut dilakukan dengan pihak ketiga,                                                      with third parties, such as employee loans.
                contohnya pinjaman karyawan.


       41. SEGMEN OPERASI                                                                                   41. OPERATING SEGMENT

            Grup memiliki usaha yang terbagi dalam dua operasi                                                    The Group classified its products and services into
            yang meliputi usaha yang berhubungan dengan                                                           two core business segments namely infrastructure and
            infrastruktur dan manufaktur, jasa pabrikasi dan                                                      manufacturing, fabrication and construction services as
            konstruksi serta perdagangan, jasa dan investasi.                                                     well as trading, services and investment.

            Informasi tentang segmen usaha Grup adalah sebagai                                                    Information concerning the Group business segments is
            berikut:                                                                                              as follows:

                                                                                            31 Desember/ December 31, 2025
                                                                                 Jasa Pabrikasi
                                                         Infrastruktur dan       dan Konstruksi/          Perdagangan,
                                                            Manufaktur/            Fabrication         Jasa dan Investasi/
                                                        Infrastructure and      and Construction       Trading, Services,       Eliminasi/          Konsolidasian/
                                                          Manufacturing             Services             and Investment        Elimination          Consolidated

            PENDAPATAN NETO                                      3.110.416                387.369                 245.188                    -            3.742.973                             NET REVENUES

            BEBAN POKOK PENDAPATAN                               2.426.830                355.143                 216.616                    -            2.998.589                       COST OF REVENUES

            LABA USAHA                                             683.586                 32.226                  28.572                    -             744.384                              GROSS PROFIT

            BEBAN USAHA                                                                                                                                                               OPERATING EXPENSES
            Beban karyawan                                         108.224                 12.525                 124.480                    -             245.229                         Personnel expenses
                                                                                                                                                                                      General and administrative
            Beban umum dan administrasi                            152.718                 30.464                  68.975                    -             252.157                                  expenses
            Beban penjualan                                        122.109                  4.763                   3.263                    -             130.135                             Selling expenses

            Total Beban Usaha                                      383.051                 47.752                 196.718                    -             627.521                     Total Operating Expenses

            LABA (RUGI) USAHA                                      300.535                (15.526)               (168.146)                   -             116.863                OPERATING PROFIT (LOSS)

            PENGHASILAN (BEBAN) LAIN-LAIN                                                                                                                                         OTHER INCOME (CHARGES)
            Keuntungan dari pengukuran kembali
              atas kepentingan ekuitas yang                                                                                                                                            Gain on remeasurement of
              dimiliki sebelumnya                                  211.214                      -                 211.161                    -             422.375              previously held equity interest
            Keuntungan dari pembelian diskon                       320.127                      -                       -                    -             320.127                     Gain on bargain purchase
            Keuntungan (kerugian) selisih kurs - neto                3.283                      9                  10.710                    -              14.002          Gain (loss) on foreign exchange - net
            Keuntungan atas penjualan aset tetap                     1.612                      -                    (641)                   -                 971                    Gain on sale of fixed assets
            Pemulihan penyisihan (penyisihan)                                                                                                                                Reversal of provision (provision for)
              penurunan nilai atas piutang                            (883)                     -                 (88.689)                -                 (89.572)                 impairment of receivables
            Beban bunga dan keuangan - neto                       (227.295)                12.267                   3.473                 -                (211.555)          Interest and financial charges - net
            Lain-lain - neto                                       (41.184)                55.311                 377.392          (445.898)                (54.379)                                  Others - net
            Penghasilan (Beban)                                                                                                                                                                     Other Income
              Lain-lain - Neto                                     266.874                 67.587                 513.406          (445.898)               401.969                              (Charges) - Net




                                                                                                     113

584
                           Profil Perusahaan                         Ikhtisar Utama                    Laporan Dewan Komisaris dan Direksi                              Analisis dan Pembahasan Manajemen
                           Corporate Profile                         Main Highlights                  Report from the Board of Commissioners                            Management’s Discussion & Analysis
                                                                                                              & the Board of Directors
Page 587
                                                                                                                                               FORWARD MOMENTUM
                                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                             PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                                         NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                         FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                               FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                                     DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                                     (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                              unless otherwise stated)

41. SEGMEN OPERASI (Lanjutan)                                                                         41. OPERATING SEGMENT (Continued)

                                                                                       31 Desember/ December 31, 2025
                                                                            Jasa Pabrikasi
                                                   Infrastruktur dan        dan Konstruksi/          Perdagangan,
                                                      Manufaktur/             Fabrication         Jasa dan Investasi/
                                                  Infrastructure and       and Construction       Trading, Services,       Eliminasi/       Konsolidasian/
                                                    Manufacturing              Services             and Investment        Elimination       Consolidated

      LABA (RUGI) SEBELUM                                                                                                                                               PROFIT (LOSS) BEFORE
      MANFAAT (BEBAN)                                                                                                                                                             INCOME TAX
      PAJAK PENGHASILAN                                      567.409                  52.061                 345.260         (445.898)            518.832                  BENEFIT (EXPENSE)

      MANFAAT (BEBAN) PAJAK                                                                                                                                                       INCOME TAX
      PENGHASILAN                                                                                                                                                           BENEFIT (EXPENSE)
      Kini                                                   (44.801)                  2.783                        -                   -          (42.018)                             Current
      Tangguhan                                               49.135                  (2.355)                 (20.852)                  -           25.929                             Deferred

      Manfaat (Beban) Pajak Penghasilan - Neto                 4.334                     429                  (20.852)                  -          (16.089)    Income Tax Benefit (Expense) - Net

      LABA (RUGI) NETO                                       571.743                  52.490                 324.408         (445.898)            502.743                    NET PROFIT (LOSS)

      Aset tetap - neto                                    1.613.267                  41.227                  126.211          283.725          2.064.430                       Fixed assets - net
      Aset segmen lainnya                                 17.143.083               3.835.980                1.796.565       (1.282.495)        21.493.133               Other assets per segment
      Investasi pada entitas asosiasi                        172.367                       -                3.216.353       (3.378.720)            10.000               Investments in associates

      TOTAL ASET                                          18.928.717               3.877.207                5.139.129       (4.377.490)        23.567.563                         TOTAL ASSETS

      TOTAL LIABILITAS                                    16.472.432                 639.749                1.803.618          (19.900)        18.895.899                     TOTAL LIABILITIES



                                                                                       31 Desember/ December 31, 2024
                                                                            Jasa Pabrikasi
                                                   Infrastruktur dan        dan Konstruksi/          Perdagangan,
                                                      Manufaktur/             Fabrication         Jasa dan Investasi/
                                                  Infrastructure and       and Construction       Trading, Services,       Eliminasi/       Konsolidasian/
                                                    Manufacturing              Services             and Investment        Elimination       Consolidated

      PENDAPATAN NETO                                      3.479.967                 253.477                 136.461                    -        3.869.905                       NET REVENUES

      BEBAN POKOK PENDAPATAN                               2.645.930                 219.017                 135.481                    -        3.000.428                  COST OF REVENUES

      LABA USAHA                                             834.037                  34.460                        980                 -         869.477                         GROSS PROFIT

      BEBAN USAHA                                                                                                                                                       OPERATING EXPENSES
      Beban karyawan                                         119.745                  12.738                 118.507                    -         250.990                    Personnel expenses
                                                                                                                                                                        General and administrative
      Beban umum dan administrasi                            109.811                  23.522                   69.379                   -         202.712                             expenses
      Beban penjualan                                        124.209                   3.848                    4.846                   -         132.903                        Selling expenses

      Total Beban Usaha                                      353.765                  40.108                 192.732                    -         586.605               Total Operating Expenses

      LABA (RUGI) USAHA                                      480.272                  (5.648)                (191.752)                  -         282.872           OPERATING PROFIT (LOSS)

      PENGHASILAN (BEBAN) LAIN-LAIN                                                                                                                                 OTHER INCOME (CHARGES)
      Keuntungan (kerugian) selisih kurs - neto               (2.211)                 (1.883)                  25.747                   -          21.653     Gain (loss) on foreign exchange - net
      Keuntungan atas penjualan
        aset tetap                                            46.743                       -                        79                  -          46.822              Gain on sale of fixed assets
      Pemulihan penyisihan (penyisihan)                                                                                                                                 Provision for impairment of
        penurunan nilai atas piutang                          10.757                       -                    7.457                   -           18.214                           receivables
      Beban bunga dan keuangan                               (73.893)                 (5.746)                 (15.853)                  -          (95.492)          Interest and financial charges
      Keuntungan atas penyelesaian                                                                                                                                    Gain from settlement of loan
        pinjaman melalui investasi                                     -                   -                 353.464                    -         353.464                   through investments
      Kerugian atas dilusian investasi                                                                                                                               Loss on dilution of investment
        pada entitas anak                                   (280.354)                      -                        -               -             (280.354)                         in subsidiary
      Lain-lain - neto                                       216.849                 162.963                    8.149        (345.910)              42.051                              Others - net
      Penghasilan (Beban)                                                                                                                                                            Other Income
        Lain-lain - Neto                                     (82.109)                155.334                 379.043         (345.910)            106.358                        (Charges) - Net

      LABA (RUGI) SEBELUM                                                                                                                                               PROFIT (LOSS) BEFORE
      MANFAAT (BEBAN)                                                                                                                                                             INCOME TAX
      PAJAK PENGHASILAN                                      398.163                 149.686                 187.291         (345.910)            389.230                  BENEFIT (EXPENSE)

      MANFAAT (BEBAN) PAJAK                                                                                                                                                       INCOME TAX
      PENGHASILAN                                                                                                                                                           BENEFIT (EXPENSE)
      Kini                                                   (76.201)                   (233)                       -                   -          (76.434)                             Current
      Tangguhan                                               33.601                     658                  (11.007)                  -           23.252                             Deferred

      Manfaat (Beban) Pajak Penghasilan - Neto               (42.600)                    425                  (11.007)                  -          (53.182)    Income Tax Benefit (Expense) - Net

      LABA (RUGI) NETO                                       355.563                 150.111                 176.284         (345.910)            336.048                    NET PROFIT (LOSS)

      Aset tetap - neto                                    1.320.265                  35.332                 315.138          283.596            1.954.331                      Fixed assets - net
      Aset segmen lainnya                                    952.641               3.624.448                1.852.399       (1.564.330)          4.865.158              Other assets per segment
      Investasi pada entitas asosiasi                         99.716                       -                3.168.097       (3.257.813)             10.000              Investments in associates

      TOTAL ASET                                           2.798.977               3.531.023                5.038.044       (4.538.555)          6.829.489                        TOTAL ASSETS

      TOTAL LIABILITAS                                     3.603.032                (962.415)               1.158.725        (881.519)           2.917.823                    TOTAL LIABILITIES




                                                                                                114

                                                                                                                                                                                                       585
Pengelolaan Sumber Daya Manusia                    Laporan Pelaksanaan                    Tanggung Jawab Sosial                 Informasi Tambahan                  Laporan Keuangan
   Human Capital Management                       Tata Kelola Perusahaan                     dan Lingkungan                    Additional Information                Financial Report
                                                  Corporate Governance                   Social and Environmental
                                                  Implementation Report                       Responsibility
Page 588
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                          PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                      NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                      FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                            FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                  DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                  (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                           unless otherwise stated)

       42. ASET DAN LIABILITAS MONETER DALAM MATA                                         42. MONETARY ASSETS AND LIABILITIES IN FOREIGN
           UANG ASING                                                                         CURRENCIES

            Grup memiliki aset dan liabilitas dalam mata uang asing                              The Group had monetary assets and liabilities in foreign
            sebagai berikut:                                                                     currencies as follows:

                                                                2025                                                  2024
                                                Mata Uang                                       Mata Uang
                                                   Asing                                           Asing
                                             (Angka Penuh)/               Setara             (Angka Penuh)/                     Setara
                                                 Original                Rupiah/                 Original                      Rupiah/
                                                Currency                Equivalent              Currency                      Equivalent
                                              (Full Amount)              Rupiah               (Full Amount)                    Rupiah
             Aset                                                                                                                                                Assets
             Kas dan setara kas                                                                                                                Cash and cash equivalents
               Dolar AS                             683.014                   11.462                     725.909                    11.734                   US Dollar
               Euro                                       -                        -                       5.482                        29                        Euro
               Yen Jepang                             4.148                      446                         283                        92               Japanese Yen
             Investasi jangka pendek                                                                                                              Short-term investments
               Dolar AS                                     -                         -             20.985.000                     339.160                   US Dollar
             Piutang usaha                                                                                                                             Trade receivables
               Dolar AS                           1.098.504                    9.356                  1.812.028                     29.286                   US Dollar

             Piutang lain-lain                                                                                                                           Other receivables
               Dolar AS                           6.838.133                  114.758                12.500.000                     202.025                      US Dollar
               Pount Sterling Inggris             1.022.870                   26.017                 1.425.500                      28.984          Great British Pounds
             Piutang pihak berelasi                                                                                                                Due from related parties
               Dolar AS                          15.276.801                  256.375                15.862.844                     256.375                      US Dollar
             Kas yang dibatasi
               penggunaannya                                                                                                                      Restricted cash in banks
               Dolar AS                             100.000                    1.678                    124.700                      2.101                    US Dollar
               Dolar AS                          23.896.452                  391.951                51.885.781                     838.580                      US Dollar
               Pount Sterling Inggris             1.022.870                   26.017                 1.425.500                      28.984          Great British Pounds
               Euro                                       -                        -                     5.482                          29                          Euro
               Yen Jepang                             4.148                      446                       283                          92                Japanese Yen
             Total Aset                                                      418.414                                               867.685                      Total Assets
             Liabilitas                                                                                                                                          Liabilities
             Utang usaha                                                                                                                                     Trade payables
               Dolar AS                           2.513.981                   37.331                              -                 15.762                      US Dollar
             Utang lain-lain                                                                                                                                 Other payables
               Dolar AS                              45.794                      769                      45.794                       740                      US Dollar
             Biaya masih harus dibayar                                                                                                                    Accrued expenses
               Dolar AS                             626.830                   10.519                17.583.260                     284.181                      US Dollar
             Pinjaman jangka panjang                                                                                                                        Long-term loans
               Dolar AS                           6.838.133                  114.758                15.092.568                     202.025                      US Dollar
               Dolar AS                                                      163.377                                               502.708                      US Dollar
               Dolar Australia                                                   204                                                     -               Australian Dollar
             Total Liabilitas                                                163.581                                               502.708                  Total Liabilities
             Aset Neto                                                       254.833                                               364.977                        Net Assets




                                                                                 115

586
                         Profil Perusahaan            Ikhtisar Utama                  Laporan Dewan Komisaris dan Direksi                    Analisis dan Pembahasan Manajemen
                         Corporate Profile            Main Highlights                Report from the Board of Commissioners                  Management’s Discussion & Analysis
                                                                                             & the Board of Directors
Page 589
                                                                                                                                      FORWARD MOMENTUM
                                                   PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                              NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                              FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                    FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                          DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                          (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                   unless otherwise stated)

43. INSTRUMEN KEUANGAN                                                                     43. FINANCIAL INSTRUMENTS

     Tabel berikut menyajikan jumlah tercatat dan taksiran                                        The following table sets forth the carrying amounts and
     nilai wajar dari instrumen keuangan Grup yang dicatat di                                     estimated fair values of Group’s financial instruments
     laporan posisi keuangan konsolidasian:                                                       that are carried on the consolidated statements of
                                                                                                  financial position:

                                                                    2025                                           2024
                                                    Jumlah                  Nilai                Jumlah                     Nilai
                                                   Tercatat/               Wajar/               Tercatat/                  Wajar/
                                                   Carrying                 Fair                Carrying                    Fair
                                                   Amounts                 Values               Amounts                    Values
      Aset Keuangan                                                                                                                                                Financial Assets
      Nilai wajar melalui laba rugi                                                                                                                  Fair value through profit or loss
         Diperdagangkan                                  404.060              404.060                    404.060                404.060                            Held for trading
         Efek ekuitas tercatat                               470                  470                        327                    327                  Quoted equity securities
         Obligasi yang dapat ditukar                     664.438              664.438                    339.160                339.160                      Exchangeable bonds
         Dana investasi                                  150.000              150.000                          -                      -                          Investment funds

        Subtotal                                       1.218.968            1.218.968                    743.547                743.547                                        Subtotal
      Kas                                                     577                   577                     402                      384                               Cash on hand
      Diukur pada biaya perolehan diamortisasi                                                                                                          Measured at amortized cost
      Pinjaman yang diberikan
        dan piutang                                                                                                                                          Loans and receivables
        Kas di bank dan                                                                                                                                       Cash in banks and
           setara kas                                    236.073              236.073                    167.823                167.823                      cash equivalents
        Deposito berjangka                               102.200              102.200                    102.200                102.200                            Time deposit
        Piutang usaha - neto                                                                                                                              Trade receivables - net
           Pihak ketiga                                  636.273              636.273                    755.892                755.892                          Third parties
           Pihak berelasi                                 49.276               49.276                     41.884                 41.884                       Related parties
        Piutang lain-lain - neto                                                                                                                          Other receivables - net
           Pihak ketiga                                  379.561              379.561                    522.716                522.716                          Third parties
           Pihak berelasi                                  8.457                8.457                      4.974                  4.974                         Related party
        Aset lancar lainnya                                                                                                                                 Other current assets
           Kas di bank yang dibatasi
             penggunaannya                               700.605              700.605                      7.295                  7.295              Restricted cash in banks
        Piutang pihak berelasi - neto                     31.672               31.672                     16.911                 16.911             Due from related parties - net
        Aset tidak lancar lainnya                                                                                                                      Other non-current assets
           Kas di bank yang
             dibatasi penggunaannya                      193.232              193.232                    136.756                136.756              Restricted cash in banks
           Jaminan                                        16.402               16.402                     16.925                 16.925                      Security deposits
           Piutang dari komisaris                                                                                                              Receivable from commissioners
             dan direksi                                      153                   153                      95                        95                      and directors

      Subtotal                                         2.353.904            2.353.904               1.773.471                 1.773.471                                        Subtotal

      Nilai wajar melalui                                                                                                                                        Fair value through
         penghasilan komprehensif lain                                                                                                               other comprehensive income
         Efek ekuitas tercatat                                 -                    -                      9.029                  9.029                  Quoted equity securities
         Efek ekuitas tidak tercatat                     527.524              527.524                    533.867                992.709                Unquoted equity securities

      Subtotal                                           527.524              527.524                    542.896              1.001.738                                        Subtotal

      Total Aset Keuangan                              4.100.973            4.100.973               3.718.914                 3.718.914                     Total Financial Assets

      Liabilitas Keuangan                                                                                                                                      Financial Liabilities
      Diukur pada biaya perolehan
        diamortisasi                                                                                                                                     Measured at amortized cost
        Pinjaman jangka pendek                         1.836.563            1.836.563                    768.683                768.683                         Short-term loans
        Utang usaha                                                                                                                                               Trade payables
           Pihak ketiga                                  888.582              888.582                    739.905                739.905                          Third parties
           Pihak berelasi                                 18.403               18.403                     21.126                 21.126                        Related parties
        Utang lain-lain                                                                                                                                           Other payables
           Pihak ketiga                                  45.926                45.926                     86.103                 86.103                          Third parties
           Pihak berelasi                                29.933                29.933                     28.184                 28.184                        Related parties
        Beban akrual                                    280.284               280.284                    151.020                151.020                        Accrued expenses
        Utang lain-lain jangka panjang                  275.069               275.069                          -                      -                 Long-term other payables
        Pinjaman jangka panjang                      14.903.226            14.903.226                    448.093                448.093                          Long-term loans
        Liabilitas sewa                                   8.545                 8.545                     16.455                 16.455                           Lease liabilities
        Utang pihak berelasi                             87.740                87.740                     90.083                 90.083                    Due to related parties
      Total Liabilitas Keuangan                      18.374.271            18.374.271               2.349.652                 2.349.652                  Total Financial Liabilities




                                                                                    116

                                                                                                                                                                                          587
Pengelolaan Sumber Daya Manusia            Laporan Pelaksanaan                 Tanggung Jawab Sosial                   Informasi Tambahan                  Laporan Keuangan
   Human Capital Management               Tata Kelola Perusahaan                  dan Lingkungan                      Additional Information                Financial Report
                                          Corporate Governance                Social and Environmental
                                          Implementation Report                    Responsibility
Page 590
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       43. INSTRUMEN KEUANGAN (Lanjutan)                                       43. FINANCIAL INSTRUMENTS (Continued)

            Tabel berikut menyajikan jumlah tercatat dan taksiran                     The following table sets forth the carrying amounts and
            nilai wajar dari instrumen keuangan Grup yang dicatat di                  estimated fair values of Group’s financial instruments
            laporan posisi keuangan konsolidasian:                                    that are carried on the consolidated statements of
                                                                                      financial position:

            Metode dan asumsi berikut ini digunakan untuk                             The following methods and assumptions are used to
            mengestimasi nilai wajar untuk setiap kelompok                            estimate the fair value of each class of financial
            instrumen keuangan yang praktis untuk memperkirakan                       instrument for which it is practicable to estimate such
            nilai tersebut:                                                           value:

            Aset dan liabilitas keuangan jangka pendek:                               Short-term financial assets and liabilities:

            •    Instrumen keuangan jangka pendek dengan                              •     Short-term financial instruments with remaining
                 jatuh tempo satu tahun atau kurang (kas dan                                maturities of one year or less (cash and cash
                 setara kas, deposito berjangka, piutang usaha,                             equivalents, time deposits, trade receivables, other
                 piutang lain-lain, kas di bank yang dibatasi                               receivables, restricted cash in banks, short-term
                 penggunaannya, pinjaman jangka pendek, utang                               loans, trade payables, other payables and accrued
                 usaha, utang lain-lain dan beban masih harus                               expenses).
                 dibayar).

                 Instrumen keuangan ini sangat mendekati nilai                              These financial instruments approximate to carrying
                 tercatat mereka karena jatuh tempo mereka dalam                            amounts largely due to their short-term maturities
                 jangka pendek (tingkat 2).                                                 (level 2).

            •    Instrumen keuangan yang diperdagangkan dan efek                      •     Trading financial instruments and quoted equity
                 ekuitas yang tercatat.                                                     instruments.

                 Instrumen ini diukur pada nilai wajarnya dengan                            These instruments are measured at their fair values
                 menggunakan teknik penilaian kuotasi harga pasar                           using quoted market prices existing for such
                 untuk instrumen tersebut (tingkat 1).                                      instruments (level 1).

            •    Instrumen derivatif.                                                 •     Derivative instruments.

                 Nilai wajar dari instrumen derivatif yang dimiliki                         The fair values of derivative instruments are
                 ditentukan dengan teknik penilaian tertentu, yang                          determined using valuation techniques, which
                 menggunakan data pasar yang dapat diobservasi,                             maximizing the use of observable market data,
                 antara lain dengan mendiskontokan arus kas masa                            among others by discounting future cash flows using
                 datang menggunakan suku bunga transaksi pasar                              applicable rates from observable current market
                 terkini yang dapat diobservasi yang berlaku untuk                          transactions for instruments with similar terms, credit
                 instrumen dengan persyaratan, risiko kredit dan                            risk and remaining maturities (level 2).
                 jatuh tempo yang sama (tingkat 2).

            Aset dan liabilitas keuangan jangka panjang:                              Long-term financial assets and liabilities:

            •    Aset keuangan tidak lancar lainnya dan piutang                       •     Other non-current financial assets and due from
                 pihak berelasi.                                                            related parties.

                 Untuk aset keuangan tidak lancar lainnya yang tidak                        Other non-current financial assets that are not stated
                 dikuotasi di harga pasar dan nilai wajarnya tidak                          at quoted market price and whose fair value cannot
                 dapat diukur secara andal tanpa menimbulkan biaya                          be reliably measured without incurring excessive
                 yang berlebihan, dicatat berdasarkan nilai nominal                         costs, are carried at their nominal amounts less any
                 dikurangi penurunan nilai.                                                 impairment losses.

            •    Liabilitas keuangan jangka panjang dengan suku                       •     Long-term fixed-rate and variable-rate financial
                 bunga tetap dan variabel (pinjaman jangka panjang                          liabilities (unquoted long-term loans and lease
                 dan liabilitas sewa yang tidak dikuotasikan).                              liabilities).

                 Nilai wajar dari liabilitas keuangan ini ditentukan                        The fair value of these financial liabilities is
                 dengan mendiskontokan arus kas masa datang                                 determined by discounting future cash flows using
                 menggunakan suku bunga yang berlaku dari                                   applicable rates from observable current market
                 transaksi pasar yang dapat diamati untuk instrumen                         transactions for instruments with similar terms, credit
                 dengan persyaratan, risiko kredit dan jatuh tempo                          risk and remaining maturities (level 2).
                 yang sama (tingkat 2).


                                                                        117

588
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi          Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners        Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 591
                                                                                                                     FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)

43. INSTRUMEN KEUANGAN (Lanjutan)                                             43. FINANCIAL INSTRUMENTS (Continued)

     •      Liabilitas keuangan yang tidak dikuotasikan dalam                         •      Financial liability not quoted on an active market
            pasar aktif (utang pihak berelasi).                                              (due to related parties).

            Liabilitas keuangan ini dicatat berdasarkan nilai                                This financial liability is carried at its nominal amount
            nominal karena nilai wajarnya tidak dapat diukur                                 since its fair value cannot be reliably measured. It
            secara andal. Tidak praktis untuk memperkirakan                                  was not practical to estimate the fair value of this
            nilai wajar dari instrumen keuangan ini dikarenakan                              financial instrument because there was no fixed
            tidak memiliki jangka waktu pembayaran yang tetap.                               repayment term.


44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                     44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
    KEUANGAN                                                                      POLICIES

     Risiko-risiko Keuangan                                                          Financial Risks

     Kegiatan Grup terekspos terhadap berbagai risiko                                The Group’s activities expose it to a variety of financial
     keuangan yaitu: risiko pasar (termasuk risiko suku                              risks namely: market risk (including interest rate risk,
     bunga, risiko mata uang asing dan risiko harga), risiko                         foreign currency risk and price risk), credit risk and
     kredit dan risiko likuiditas.                                                   liquidity risk.

     Tujuan manajemen risiko Grup secara keseluruhan                                 The Group’s overall risk management objective is to
     adalah untuk secara efektif mengendalikan risiko-risiko                         effectively manage these risks and minimize potential
     ini dan meminimalisasi pengaruh kerugian yang dapat                             adverse effects on its financial performance. The Board
     terjadi terhadap kinerja keuangan Grup. Direksi                                 of Directors reviews and approves the policies for
     menelaah      dan    menyetujui      kebijakan      untuk                       managing each of these risks, which are summarized
     mengendalikan setiap risiko ini, yang diringkas di bawah                        below, and also monitors the market price risks arising
     ini, dan juga memonitor risiko harga pasar dari semua                           from all financial instruments.
     instrumen keuangan.

     a. Risiko Pasar                                                                 a. Market Risk
          Risiko pasar adalah risiko yang dapat memengaruhi                                 Market risk refers to the risk that arises when the
          Grup akibat fluktuasi dari harga saham aset yang                                  Group is confronted with fluctuations in share price of
          dimiliki, tingkat bunga dan kurs nilai tukar yang terkait                         the assets owned, interest rates and exchange rates
          dengan portofolio investasi sehingga berdampak                                    related to the investment portfolio that impact the
          pada posisi keuangan dan nilai investasi Grup di                                  Group’s financial position and investment value on
          pasar, baik dari pergerakan yang tidak sesuai                                     the market, both on market movement against the
          dengan harapan Perusahaan dan peningkatan                                         Company’s expectations and volatility increase.
          volatilitas.
          Identifikasi, penilaian, dan pemantauan risiko pasar                              Identification, assessment, and monitoring of market
          dilakukan terhadap kinerja harga saham Perusahaan                                 risk are performed on market price performance of
          dan portofolio investasinya di pasar, volatilitas nilai                           the Company’s share and its investment portfolio,
          tukar dan tingkat bunga. Faktor-faktor lain yang                                  volatility of exchange rates and interest rates. Other
          dinilai memiliki dampak atau kontribusi terhadap                                  factors considered to have impact on or contributing
          kinerja dan/atau volatilitas dari indikator risiko pasar                          to performance and/or volatility of the market risk
          tersebut yang dapat digunakan sebagai data                                        indicators that can be used as reference data in order
          pembanding guna memperoleh akurasi penilaian                                      to obtain accurate market risk assessment, are
          risiko pasar, antara lain: kinerja fundamental                                    among others: the performance of the Company's
          keuangan Perusahaan dan portofolio investasinya,                                  financial fundamentals and its investment portfolio,
          kondisi       makroekonomi,         serta       informasi                         macroeconomic conditions, as well as information on
          perkembangan industri terkait lainnya.                                            the development of other related industries.
          Sebagai langkah mitigasi terhadap risiko pasar, Grup                              As initiatives for mitigating market risk, the Group
          melakukan hal-hal sebagai berikut:                                                practices the following:
          • Menyampaikan laporan penilaian risiko secara                                    • Delivers periodic risk assessment report to the
            berkala yang disampaikan kepada Komite                                             Risk Management Committee, CEO and/or other
            Manajemen Risiko, CEO dan/atau pihak-pihak                                         relevant parties to be followed-up and used as a
            terkait lainnya untuk ditindaklanjuti dan dijadikan                                reference in the decision-making process. The
            acuan dalam proses pengambilan keputusan.                                          reported assessment result of market risk
            Adapun indikator hasil penilaian risiko pasar yang                                 indicators are volatility risk and risk exposure to
            dilaporkan adalah risiko volatilitas dan eksposur                                  the value of money.
            risiko dalam nilai uang.




                                                                      118

                                                                                                                                                         589
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial               Informasi Tambahan         Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan                  Additional Information       Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 592
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                               44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
           KEUANGAN (Lanjutan)                                                     POLICIES (Continued)

                •  Dalam hal ini, secara singkat, analisis internal                        • In summary, internal analyses thus show that the
                   menunjukkan bahwa risiko kesempatan yang                                  risk of having loss of opportunity is greater than
                   hilang lebih besar daripada risiko kejatuhan pasar.                       the risk of experiencing losses in a bear market.
                   Penempatan posisi portofolio Grup pada pasar                              The Group portfolio’s placement in growing
                   yang sedang meningkat tersebut berkaitan                                  markets is related to the market risk factors’
                   dengan mitigasi faktor risiko pasar.                                      mitigation initiatives.
                 • Menetapkan limit risiko yang terdiri dari peringkat                     • Sets risk limit that consists of risk rating based on
                   risiko (risk rating) berdasarkan volatilitas harga,                       price volatility, beta value range, the acceptable
                   rentang nilai beta, rentang nilai eksposur risiko                         range of risk exposures, and the range of prices of
                   yang masih dapat diterima, dan rentang nilai                              assets on the market.
                   harga aset di pasar.
                • Berkaitan dengan risiko ini, terdapat adanya dua                         • Related to this particular risk, there are two types
                   tipe risiko yang harus dipertimbangkan, yaitu                             of risks that need to be considered, i.e., shrinking
                   adanya eksposur nilai pasar yang berkurang dan                            market value exposure and growing market value
                   eksposur nilai pasar yang meningkat. Pada                                 exposure. In the first exposure, if the Group takes
                   eksposur pertama, tentunya jika Grup mengambil                            a position that assumes that the market value is to
                   posisi yang mengasumsikan harga pasar yang                                grow, such a position will create a risk of loss. On
                   meningkat, asumsi ini akan menyebabkan adanya                             the other hand, in the second exposure, if the
                   risiko kerugian. Namun, pada eksposur kedua,                              Group takes a bearish position, it will create a risk
                   jika Grup mengambil posisi mengasumsikan                                  of loss of opportunities. Based on internal
                   kejatuhan pasar, hal ini akan menyebabkan                                 analyses and through cross-checking with certain
                   terjadinya risiko kesempatan kehilangan (loss of                          external analyses, the Group concludes that
                   opportunities). Berdasarkan kajian-kajian internal                        emerging markets in general, and that of
                   yang telah dilakukan dan dengan pengecekan                                Indonesia specifically, will expand as associated
                   pada      beberapa     kajian    eksternal,   Grup                        with the substantial economic growth experienced
                   berkesimpulan bahwa terutama di negara                                    with countries outside the developed countries.
                   berkembang pada umumnya, dan Indonesia pada
                   khususnya, pasar akan mengalami peningkatan
                   yang cukup tinggi seiring dengan laju
                   pertumbuhan ekonomi di negara-negara di luar
                   negara maju.

                    (1) Risiko Suku Bunga                                                       (1) Interest Rate Risk

                       Eksposur Grup terhadap risiko tingkat suku                                    The Group’s exposure to interest rate risk is
                       bunga terutama berasal dari simpanan di bank                                  resulted from deposits with banks and credit
                       dan fasilitas pinjaman yang didasarkan pada                                   facilities based on floating interest rates. The
                       tingkat suku bunga mengambang. Grup                                           Group manages this financial risk by
                       mengelola risiko keuangan ini dengan                                          monitoring the market interest rates risk
                       melakukan monitor terhadap tingkat suku                                       movement.
                       bunga pasar.

                       Berdasarkan estimasi manajemen, sampai                                        Based on management’s estimate, until the
                       dengan tanggal pelaporan Perusahaan                                           Company’s next reporting date, the interest
                       berikutnya, suku bunga mungkin meningkat/                                     rates may increase/ decrease by 100 basis
                       menurun 100 basis poin dibandingkan tingkat                                   points compared to the interest rate at
                       bunga pada tanggal 31 Desember 2025 dan                                       December 31, 2025 and 2024.
                       2024.

                       Jika suku bunga lebih tinggi/rendah 100 basis                                 If interest rate had been 100 basis points
                       poin dengan seluruh variabel lain tetap, maka                                 higher/lower with all other variables held
                       dampak terhadap laba rugi dan ekuitas pada                                    constant, the effect on December 31, 2025 and
                       tanggal 31 Desember 2025 dan 2024 akan                                        2024 profit or loss and equity would
                       berupa peningkatan/penurunan beban bunga                                      have     been     an     increase/a    decrease
                       sekitar Rp0,3 miliar dan Rp0,6 miliar.                                        of interest expense by approximately
                                                                                                     Rp0.3 billion and Rp0.6 billion, respectively.




                                                                         119

590
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi            Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners          Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 593
                                                                                                                   FORWARD MOMENTUM
                                               PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                       PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                   NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                   FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                         FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                               DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                               (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                        unless otherwise stated)

44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                       44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
    KEUANGAN (Lanjutan)                                                             POLICIES (Continued)

               (2) Risiko Mata Uang Asing                                                     (2) Foreign Currency Risk

                    Grup terekspos risiko perubahan nilai tukar                                  The Group is exposed to changes in foreign
                    mata uang asing terutama dari biaya, aset dan                                currency exchange rate primarily from certain
                    liabilitas tertentu dalam Dolar AS, Dolar                                    expenses, assets and liabilities in US Dollar,
                    Singapura, Euro, Pound Sterling Inggris, Dolar                               Singapore Dollar, Euro, Great British Pounds,
                    Australia dan Yen Jepang yang timbul karena                                  Australian Dollar, and Japanese Yen which
                    aktivitas pendanaan dan kegiatan operasional                                 arise from financing activities and daily
                    sehari-hari. Grup memonitor dan mengelola                                    operations. The Group monitors and manages
                    risiko ini dengan menyepadankan liabilitas                                   the risk by matching the foreign currency
                    keuangan dalam mata uang asing dengan aset                                   financial liabilities with relevant foreign
                    keuangan dalam mata uang asing terkait dan                                   currency assets and buying or selling foreign
                    melakukan pembelian atau penjualan mata                                      currencies at spot rate when necessary.
                    uang asing saat diperlukan.

                    Manajemen memperkirakan bahwa nilai tukar                                    Management estimates that the exchange rate
                    Rupiah terhadap Dolar AS, Dolar Singapura,                                   of Rupiah against US Dollar, Singapore Dollar,
                    Euro, Dolar Australia dan Yen Jepang dapat                                   Euro, Australian Dollar and Japanese Yen may
                    melemah/menguat dalam kisaran hingga 3,8%                                    weaken/strengthen within a range of up to
                    dan 2,2% dibandingkan dengan nilai tukar                                     3.8% and 2.2% compared to the exchange
                    pada tanggal 31 Desember 2025 dan 2024.                                      rate as of December 31, 2025 and 2024.

                    Jika Rupiah melemah/menguat hingga 3,8%                                      If Rupiah had weakened/strengthened by up to
                    untuk tahun 2025 dan 2,2% untuk tahun 2024                                   3.8% for 2025 and 2.2% for 2024 against US
                    terhadap mata uang Dolar AS, Dolar                                           Dollar, Singapore Dollar, Euro, Australian
                    Singapura, Euro, Dolar Australia dan Yen                                     Dollar, and Yen with all other variables held
                    dengan     seluruh  variabel   lain   tetap,                                 constant, profit or loss and equity would
                    maka laba rugi dan ekuitas akan menjadi                                      have     increased/decreased   approximately
                    lebih tinggi/rendah masing-masing sekitar                                    by Rp9.7 billion and Rp4.2 billion as of
                    Rp9,7 miliar dan Rp4,2 miliar pada tanggal-                                  December 31, 2025 and 2024, respectively.
                    tanggal 31 Desember 2025 dan 2024.

               (3) Risiko Harga                                                               (3) Price Risk

                    Grup menghadapi risiko harga efek ekuitas                                    The Group is exposed to equity securities
                    karena perdagangan investasi efek dan                                        price risk because of the trading securities
                    investasi efek tersedia untuk dijual yang                                    investment and available for sale securities
                    dimiliki oleh Grup. Untuk mengelola risiko                                   investments held by the Group. To manage its
                    harga yang timbul dari investasi pada efek                                   price risk arising from investments in equity
                    ekuitas, Grup mendiversifikasi portofolionya.                                securities, the Group diversifies its portfolio.
                    Diversifikasi portofolio dilakukan dalam batas-                              Diversification of the portfolio is done within the
                    batas yang ditetapkan oleh Grup.                                             limits set by the Group.

                    Dampak dari kenaikan atau penurunan                                          The impact of increase or decrease on equity
                    indeks ekuitas sebesar 2,2% dan 2,2% pada                                    index amounting to 2.2% and 2.2% for
                    tanggal 31 Desember 2025 dan 2024 dengan                                     December 31, 2025 and 2024 with all other
                    semua variabel lainnya konstan dan semua                                     variables held constant and all the Group’s
                    instrumen ekuitas Grup dipindahkan sesuai                                    equity instruments moved according to
                    dengan korelasi historis indeks, laba rugi dan                               the historical correlation of the index, profit
                    ekuitas untuk tahun yang berakhir pada                                       or loss and equity for the years then ended
                    tanggal-tanggal tersebut akan menjadi lebih                                  would have been higher/lower amounting to
                    tinggi/lebih rendah masing-masing sebesar                                    Rp0.1 billion and Rp0.1 billion, respectively.
                    Rp0,1 miliar dan Rp0,1 miliar.




                                                                        120

                                                                                                                                                       591
Pengelolaan Sumber Daya Manusia        Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan         Laporan Keuangan
   Human Capital Management           Tata Kelola Perusahaan           dan Lingkungan              Additional Information       Financial Report
                                      Corporate Governance         Social and Environmental
                                      Implementation Report             Responsibility
Page 594
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                  PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                              NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                              FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                    FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                          DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                          (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                   unless otherwise stated)

       44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                  44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
           KEUANGAN (Lanjutan)                                                        POLICIES (Continued)

            b. Risiko Kredit                                                            b. Credit Risk

                Risiko kredit adalah risiko di mana arus kas yang                             Credit risk is the risk that promised cash flows from
                telah dijanjikan dari piutang Grup maupun dari efek                           receivables and securities held by the Group are not
                yang dipegang Grup tidak dibayar penuh atau gagal                             paid in full or are subject to default. The transactions
                dibayar. Transaksi ini dapat bersumber dari berbagai                          may come from various operating and investing
                aktivitas operasi dan investasi.                                              activities.

                Proses identifikasi risiko kredit dilakukan terhadap                          Credit risk identification process is carried out on
                berbagai faktor, yaitu antara lain: tujuan kredit dan                         various factors, including among other things: the
                sumber pembayaran; profil risiko terkini dari calon                           purpose of credit and sources of payment; current
                debitur; kecukupan dan kualitas agunan/jaminan;                               risk profile of prospective borrowers; the adequacy
                analisis kemampuan untuk membayar kembali;                                    and quality of collateral; analysis of ability to pay
                analisis kemampuan bisnis internal dan perbandingan                           back; internal business capabilities analysis and
                (benchmarking) dengan industri sejenis; serta                                 comparison (benchmarking) with similar industry; as
                rencana mitigasi risiko debitur apabila mengalami                             well as risk mitigation plan if the debtor has defaulted.
                gagal bayar. Dalam proses pengelolaan risiko kredit                           In the process of managing credit risk, the Group has
                tersebut, Grup menetapkan suatu limit risiko yang                             set a limit of risk that must be observed and used as
                harus dipatuhi dan dijadikan acuan dalam                                      a reference in the management of investment and
                pengelolaan transaksi investasi dan non-investasi                             non-investment transactions that include credit risk
                yang termasuk kategori risiko kredit.                                         category.

                Eksposur maksimum risiko kredit adalah sebagai                                Maximum exposure to credit risk is as follows:
                berikut:

                Akun                                                 2025                     2024                                                   Accounts
                Nilai wajar melalui laba rugi                                                                             Fair value through profit or loss
                Diperdagangkan                                        404.060                   404.060                                    Held for trading
                Efek ekuitas tercatat                                     470                       327                          Quoted equity securities
                Obligasi yang dapat ditukar                           664.438                   339.160                             Exchangeable bonds
                Dana investasi                                        150.000                         -                                  Investment funds
                Diukur pada
                  biaya perolehan diamortisasi                                                                                Measured at amortized cost
                Kas di bank dan setara kas                            236.073                   167.823               Cash in banks and cash equivalents
                Deposito berjangka                                    102.200                   102.200                                    Time deposits
                Piutang usaha - neto                                                                                              Trade receivables - net
                  Pihak ketiga                                        636.273                   755.892                                   Third parties
                  Pihak berelasi                                       49.276                    41.884                                Related parties
                Piutang lain-lain - neto                                                                                          Other receivables - net
                  Pihak ketiga                                         45.926                   522.716                                   Third parties
                  Pihak berelasi                                       29.933                     4.974                                  Related party
                Aset lancar lainnya                                                                                                  Other current assets
                  Kas di bank yang dibatasi
                     penggunaannya                                    700.605                      7.295                      Restricted cash in banks
                Piutang pihak berelasi - neto                          31.672                     16.911                    Due from related parties - net
                Aset tidak lancar lainnya                                                                                      Other non-current assets
                  Kas di bank yang dibatasi
                     penggunaannya                                    193.232                   136.756                      Restricted cash in banks
                  Jaminan                                              16.402                    16.925                              Security deposits
                  Piutang dari komisaris                                                                               Receivable from commissioners
                     dan direksi                                            153                         95                            and directors




                                                                            121

592
                       Profil Perusahaan           Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi               Analisis dan Pembahasan Manajemen
                       Corporate Profile           Main Highlights           Report from the Board of Commissioners             Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 595
                                                                                                                                             FORWARD MOMENTUM
                                                       PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                         PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                                     NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                                     FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                           FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                                 DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                                 (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                                          unless otherwise stated)

44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                                         44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
    KEUANGAN (Lanjutan)                                                                               POLICIES (Continued)

           Akun                                                                    2025                         2024                                                            Accounts

           Nilai wajar melalui                                                                                                                               Fair value through
              penghasilan komprehensif lain                                                                                                      other comprehensive income
              Efek ekuitas tercatat                                                       -                        9.029                             Quoted equity securities
              Efek ekuitas tidak tercatat                                           527.524                      533.867                           Unquoted equity securities
           Total                                                                   3.788.237                    3.059.914                                                                Total


          Analisis umur aset keuangan yang belum jatuh tempo                                                    The aging analysis of financial assets that are not yet
          atau tidak mengalami penurunan nilai dan yang lewat                                                   due or are not impaired and are past due at the end
          jatuh tempo pada akhir periode pelaporan tetapi tidak                                                 of the reporting period but not impaired is as follows:
          mengalami penurunan nilai adalah sebagai berikut:

                                                                                    31 Desember/ December 31, 2025
                                               Belum
                                           Jatuh Tempo               Telah Jatuh Tempo tetapi Tidak Mengalami Penurunan Nilai/
                                              ataupun                                 Past Due but Not Impaired
                                             Mengalami           Kurang dari
                                          Penurunan Nilai/         3 bulan/      3 bulan - 6 bulan/ 6 bulan - 1 tahun/  Lebih dari
                                          Neither Past Due        Less than         3 months -          6 months -       1 tahun/                     Total/
                                           nor Impaired           3 months           6 months             1 year       Over 1 year                    Total
           Nilai wajar diukur                                                                                                                                              Fair value through
           melalui laba rugi                                                                                                                                                     profit or loss
           Diperdagangkan                          404.060                     -                   -                    -                    -          404.060                 Held for trading
           Efek ekuitas tercatat                       470                     -                   -                    -                    -              470         Quoted equity securities
           Obligasi yang dapat ditukar             664.438                     -                   -                    -                    -          664.438           Exchangeable bonds
           Dana investasi                          150.000                     -                   -                    -                    -          150.000               Investment funds
           Biaya perolehan
           diamortisasi                                                                                                                                                         Amortized cost
           Kas di bank dan                                                                                                                                                   Cash in banks and
              setara kas                           168.225                    -                   -                    -                  -             168.225             cash equivalents
           Deposito berjangka                      102.200                    -                   -                    -                  -             102.200                  Time deposits
           Piutang usaha - neto                    261.680              351.360              31.475                4.922            148.339             797.776         Trade receivables - net
           Piutang lain-lain - neto                      -               65.738              34.916                    -            287.364             388.018          Other receivables - net
           Aset lancar lainnya                                                                                                                                             Other current assets
              Kas di bank yang dibatasi                                                                                                                                            Restricted
               penggunaannya                         7.295                     -                   -                    -                    -             7.295              cash in banks
              Uang muka jangka panjang              54.324                     -                   -                    -                    -            54.324         Long-term advance
           Piutang pihak                                                                                                                                                       Due from related
              berelasi - neto                       16.911                     -                   -                    -                    -            16.911                 parties - net
           Aset tidak lancar lainnya                                                                                                                                   Other non-current assets
              Kas di bank yang dibatasi                                                                                                                                            Restricted
               penggunaannya                       193.232                     -                   -                    -                    -          193.232               cash in banks
              Jaminan                               16.402                     -                   -                    -                    -           16.402            Security deposits
              Piutang dari                                                                                                                                                 Receivables from
               komisaris dan                                                                                                                                                commissioners
               direksi                                 153                     -                   -                    -                    -                 153             and directors
           Nilai wajar diukur                                                                                                                                                Fair value through
           melalui penghasilan                                                                                                                                            other comprehensive
           komprehensif lain                                                                                                                                                             income
           Efek ekuitas                                                                                                                                                            Quoted equity
              tercatat                               9.356                     -                   -                    -                    -             9.356                    securities
           Total                                 2.048.746              417.098              66.391                4.922            435.703            2.972.860                          Total


                                                                                    31 Desember/ December 31, 2024
                                               Belum
                                           Jatuh Tempo                 Telah Jatuh Tempo tetapi Tidak Mengalami Penurunan Nilai/
                                              ataupun                                 Past Due but Not Impaired
                                             Mengalami           Kurang dari
                                          Penurunan Nilai/         3 bulan/        3 bulan - 6 bulan/   6 bulan - 1 tahun/      Lebih dari
                                          Neither Past Due        Less than           3 months -           6 months -            1 tahun/             Total/
                                           nor Impaired           3 months             6 months              1 year            Over 1 year            Total
           Nilai wajar diukur                                                                                                                                              Fair value through
           melalui laba rugi                                                                                                                                                     profit or loss
           Diperdagangkan                          404.060                     -                   -                    -                    -          404.060                 Held for trading
           Efek ekuitas tercatat                       327                     -                   -                    -                    -              327         Quoted equity securities
           Obligasi yang dapat ditukar             339.160                     -                   -                    -                    -          339.160           Exchangeable bonds




                                                                                           122

                                                                                                                                                                                                   593
Pengelolaan Sumber Daya Manusia                Laporan Pelaksanaan                    Tanggung Jawab Sosial                   Informasi Tambahan                     Laporan Keuangan
   Human Capital Management                   Tata Kelola Perusahaan                     dan Lingkungan                      Additional Information                   Financial Report
                                              Corporate Governance                   Social and Environmental
                                              Implementation Report                       Responsibility
Page 596
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                    PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                                NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                                FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                      FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                            DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                            (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                                     unless otherwise stated)

       44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                                    44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
           KEUANGAN (Lanjutan)                                                                          POLICIES (Continued)

                                                                                       31 Desember/ December 31, 2024
                                                    Belum
                                                Jatuh Tempo               Telah Jatuh Tempo tetapi Tidak Mengalami Penurunan Nilai/
                                                   ataupun                                Past Due but Not Impaired
                                                  Mengalami           Kurang dari
                                               Penurunan Nilai/         3 bulan/      3 bulan - 6 bulan/ 6 bulan - 1 tahun/  Lebih dari
                                               Neither Past Due        Less than         3 months -         6 months -        1 tahun/            Total/
                                                nor Impaired           3 months           6 months            1 year        Over 1 year           Total
                Biaya perolehan
                diamortisasi                                                                                                                                               Amortized cost
                Kas di bank dan                                                                                                                                         Cash in banks and
                   setara kas                          167.823                    -                 -                    -                    -     167.823            cash equivalents
                Deposito berjangka                     102.200                    -                 -                    -                    -     102.200                 Time deposits
                Piutang usaha - neto                   261.680              351.360            31.475                4.922              148.339     797.776        Trade receivables - net
                Piutang lain-lain - neto               400.749                    -                 -                    -              126.941     527.690         Other receivables - net
                Aset lancar lainnya                                                                                                                                   Other current assets
                   Kas di bank yang dibatasi                                                                                                                                  Restricted
                    penggunaannya                        7.295                     -                 -                    -                   -        7.295             cash in banks
                Piutang pihak                                                                                                                                             Due from related
                   berelasi - neto                      16.911                     -                 -                    -                   -       16.911                parties - net
                Aset tidak lancar lainnya                                                                                                                         Other non-current assets
                   Kas di bank yang dibatasi                                                                                                                                  Restricted
                    penggunaannya                      136.756                     -                 -                    -                   -     136.756              cash in banks
                   Uang muka jangka panjang             54.533                     -                 -                    -                   -      54.533         Long-term advance
                   Jaminan                              16.925                     -                 -                    -                   -      16.925           Security deposits
                   Piutang dari                                                                                                                                       Receivables from
                    komisaris dan                                                                                                                                      commissioners
                    direksi                                 95                     -                 -                    -                   -            95             and directors
                Nilai wajar diukur                                                                                                                                      Fair value through
                melalui penghasilan                                                                                                                                  other comprehensive
                komprehensif lain                                                                                                                                                   income
                Efek ekuitas                                                                                                                                                  Quoted equity
                   tercatat                              9.029                     -                 -                    -                   -        9.029                   securities
                Efek ekuitas                                                                                                                                               Unquoted equity
                   tidak tercatat                      533.867                     -                 -                    -                   -     533.867                    securities
                Total                                2.451.410              351.360            31.475                4.922              275.280    3.114.447                          Total


                Pada tanggal 31 Desember 2025 dan 2024,                                                         As of December 31, 2025 and 2024, individually
                piutang usaha, piutang lain-lain, dan piutang                                                   impaired trade receivables, other receivables, and
                pihak berelasi yang secara individual mengalami                                                 due from related parties totaling to Rp744.5 billion
                penurunan      nilai     masing-masing     sebesar                                              and Rp645.9 billion, respectively, mainly relate to
                Rp744,5 miliar dan Rp645,9 miliar dan terutama                                                  customers who are unexpectedly facing difficult
                sehubungan dengan pelanggan yang secara tidak                                                   economic situations and have not paid these
                terduga mengalami situasi ekonomi yang sulit dan                                                receivables for more than two (2) years from due
                belum membayar piutang tersebut selama lebih dari                                               dates. The management assessed that a portion of
                dua (2) tahun dari tanggal jatuh tempo. Manajemen                                               these receivables is expected to be recovered.
                menilai bahwa sebagian dari piutang tersebut
                diharapkan dapat dipulihkan.

            c. Risiko Likuiditas                                                                          c. Liquidity Risk

                Risiko likuiditas adalah risiko atau kerugian yang                                              Liquidity risk is the risk incurred when a surge in
                mungkin diderita ketika ada pelunasan liabilitas                                                liability withdrawals may put the Group in a position of
                segera yang menyebabkan Grup berada dalam posisi                                                having to liquidate assets in a very short period of
                harus melikuidasi aset dalam waktu sangat singkat                                               time and at low prices. Included in the category of
                dan dengan harga rendah. Termasuk dalam kategori                                                liquidity risk to be managed are the asset liquidity risk
                risiko likuiditas yang harus dikelola adalah risiko                                             and cash flow availability.
                likuiditas aset dan risiko ketersediaan arus kas.




                                                                                             123

594
                        Profil Perusahaan                        Ikhtisar Utama                 Laporan Dewan Komisaris dan Direksi                   Analisis dan Pembahasan Manajemen
                        Corporate Profile                        Main Highlights               Report from the Board of Commissioners                 Management’s Discussion & Analysis
                                                                                                       & the Board of Directors
Page 597
                                                                                                                            FORWARD MOMENTUM
                                                  PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                            PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                        NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                        FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                              FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                                    DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                                    (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                             unless otherwise stated)

44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                            44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
    KEUANGAN (Lanjutan)                                                                  POLICIES (Continued)

          Risiko likuiditas aset dihasilkan dari posisi pelaku                                     Asset liquidity risk resulting from the large quantity
          pasar dengan jumlah besar telah memengaruhi harga                                        positions taken by market participants has affected
          sekuritas aset Grup di pasar. Karena itu, risiko                                         the securities market price of the Group's assets.
          likuiditas aset Grup banyak tergantung kepada                                            Therefore, liquidity risk on the assets of the Group
          fluktuasi harga saham di pasar, yang dipengaruhi                                         depends largely on stock price fluctuations on the
          oleh beberapa faktor yaitu: besarnya volume                                              market, which is influenced by several factors: the
          transaksi aset saham, selisih antara harga                                               volume of transactions of shares assets, the
          penawaran dan permintaan di pasar, dari jumlah nilai                                     difference between bid and ask price on the market,
          pasar dari saham yang beredar. Dampak risiko ini                                         and the total market value of shares outstanding.
          terhadap Grup adalah munculnya kewajiban untuk                                           The impact of risk on the Group is the top-up
          menambah nilai jaminan pinjaman Grup kepada                                              obligations to increase the value of the Group's loan
          pihak terkait sesuai dengan perjanjian yang                                              collateral to related parties in accordance with the
          disepakati. Risiko arus kas muncul akibat ketidak-                                       agreed contract. Cash flow risk arises due to lack of
          tersediaan dana tunai Grup untuk membayar pokok                                          cash availability for the Group to pay principal and/or
          dan/atau bunga yang telah jatuh tempo.                                                   interest that become due.

          Sebagai langkah mitigasi terhadap risiko likuiditas,                                     As initiatives for mitigating liquidity risk, the Group
          maka Grup melakukan hal-hal sebagai berikut:                                             practices the following:
          • Pemantauan eksposur risiko likuiditas aset Grup                                        • Monitors liquidity risk exposure of Group assets
             dan risiko ketersediaan arus kas yang diikuti oleh                                       and the availability of cash flow risk, followed by
             pengujian kondisi model keuangan Grup di dalam                                           testing the model conditions in the Group's
             situasi yang sulit (stress testing);                                                     financial model in a difficult situation (stress
                                                                                                      testing);
          •     Hasil uji di atas dipakai selanjutnya untuk                                        • The above test results are then used to identify
                mengidentifikasi faktor-faktor risiko berdasarkan                                     risk factors based on the scale of sensitivity on
                skala sensitivitasnya pada kinerja keuangan Grup                                      the financial performance of the Group which will
                yang akan menuntun Grup untuk pengambilan                                             lead the Group to take more specific preventive
                langkah-langkah pencegahan lebih spesifik; dan                                        measures; and
          •     Upaya-upaya          berkesinambungan,           jika                              • Ongoing attempts to obtain non-cash debt
                memungkinkan, dan lebih menguntungkan Grup                                            settlement that may benefit the Group more, if
                untuk melakukan proses pelunasan utang melalui                                        possible, are other forms of liquidity risk mitigation
                skema tanpa penggunaan arus kas adalah                                                initiatives.
                bentuk lain dari mitigasi risiko likuiditas ini.

          Tabel di bawah menunjukkan analisis jatuh tempo                                          The following tables analyze the Group’s financial
          liabilitas keuangan Grup dalam rentang waktu yang                                        liabilities into its relevant maturity groupings based on
          menunjukan jatuh tempo kontraktual untuk semua                                           their contractual maturities for all non-derivative
          liabilitas keuangan non-derivatif dan instrumen                                          financial liabilities and derivative financial instruments
          keuangan       derivatif yang   diperlukan   dalam                                       which are essential in understanding the timing of
          pemahaman jatuh tempo kebutuhan arus kas. Jumlah                                         cash flows requirements. The amounts disclosed in
          yang diungkapkan dalam tabel juga termasuk arus                                          the table are the contractual undiscounted cash flows
          kas kontraktual yang tidak terdiskonto (yang terdiri                                     (consisting of outstanding principal balance plus
          dari saldo pokok terutang ditambah pembayaran                                            future interest payments, if any) which may differ to
          bunga yang akan datang, jika ada) yang mungkin                                           the carrying amounts of the financial liabilities at the
          berbeda dengan jumlah tercatat liabilitas keuangan                                       reporting dates.
          pada tanggal pelaporan.

                                                          Jumlah Arus Kas Kontraktual yang Tidak Terdiskonto/
                                                             Contractual Undiscounted Cash Flows Amounts
                                                      Jumlah         Kurang dari          Antara         Lebih dari
                                                     Tercatat/         1 tahun/      1 dan 5 tahun/       5 tahun/
                                                     Carrying         Less than         Between             Over
                                                     Amounts            1 year        1 and 5 years       5 years
           Tanggal 31 Desember 2025                                                                                                   As of December 31, 2025
             Pinjaman jangka pendek                     1.836.563       1.836.563                       -                      -             Short-term loans
             Utang usaha                                  906.985         906.985                       -                      -               Trade payables
             Utang lain-lain                               75.859          75.859                       -                      -               Other payables
             Beban akrual                                 280.284         280.284                       -                      -            Accrued expenses
             Utang lain-lain jangka panjang               275.069               -                 275.069                      -     Long-term other payables
             Pinjaman jangka panjang                   14.903.226         345.747              14.557.479                      -              Long-term loans
             Liabilitas sewa                                8.545           7.217                   1.328                      -               Lease liabilities
             Utang pihak berelasi                          87.740               -                       -                 87.740        Due to related parties
           Total                                       18.374.271       3.452.655              14.833.876                 87.740                             Total



                                                                             124

                                                                                                                                                                     595
Pengelolaan Sumber Daya Manusia           Laporan Pelaksanaan            Tanggung Jawab Sosial               Informasi Tambahan          Laporan Keuangan
   Human Capital Management              Tata Kelola Perusahaan             dan Lingkungan                  Additional Information        Financial Report
                                         Corporate Governance           Social and Environmental
                                         Implementation Report               Responsibility
Page 598
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                    unless otherwise stated)

       44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                   44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
           KEUANGAN (Lanjutan)                                                         POLICIES (Continued)
                                                        Jumlah Arus Kas Kontraktual yang Tidak Terdiskonto/
                                                           Contractual Undiscounted Cash Flows Amounts
                                                    Jumlah         Kurang dari          Antara         Lebih dari
                                                   Tercatat/         1 tahun/      1 dan 5 tahun/       5 tahun/
                                                   Carrying         Less than         Between             Over
                                                   Amounts            1 year        1 and 5 years       5 years
                Tanggal 31 Desember 2024                                                                                                As of December 31, 2024
                  Pinjaman jangka pendek               768.683          768.683                       -                    -                   Short-term loans
                  Utang usaha                          761.031          761.031                       -                    -                    Trade payables
                  Utang lain-lain                      114.287          114.287                       -                    -                    Other payables
                  Beban akrual                         151.020          151.020                       -                    -                 Accrued expenses
                  Pinjaman jangka panjang              448.093          122.250                 325.843                    -                   Long-term loans
                  Liabilitas sewa                       16.455            8.247                   8.208                    -                    Lease liabilities
                  Utang pihak berelasi                  90.083                -                       -               90.083              Due to related parties
                Total                                2.349.652         1.925.518                334.051               90.083                                    Total


               Pengelolaan Modal                                                              Capital Management
               Tujuan utama dari pengelolaan modal Grup adalah                                The main objective of the Group's capital
               untuk    memastikan    bahwa    dipertahankannya                               management is to ensure that it maintains a strong
               peringkat kredit yang kuat dan rasio modal yang                                credit rating and healthy capital ratios in order to
               sehat agar dapat mendukung kelancaran usahanya                                 support its business and maximize shareholder value.
               dan memaksimalkan nilai dari pemegang saham.                                   The Group manages its capital structure and makes
               Grup mengelola struktur modalnya dan membuat                                   adjustments with respect to changes in economic
               penyesuaian-penyesuaian    sehubungan     dengan                               conditions and the characteristics of its business
               perubahan kondisi ekonomi dan karakteristik dari                               risks. In order to maintain and adjust its capital
               risiko usahanya. Agar dapat menjaga dan                                        structure, the Group may adjust the amount of
               menyesuaikan struktur modalnya, Grup akan                                      dividend payments to shareholders, return capital
               menyesuaikan jumlah dari pembayaran dividen                                    structure or issue shares certificates. No changes
               kepada para pemegang saham atau tingkat                                        have been made in the objectives, policies and
               pengembalian modal atau menerbitkan surat saham.                               processes as they have been applied in previous
               Tidak ada perubahan dalam tujuan, kebijakan dan                                years.
               proses, dan sama seperti penerapan tahun-tahun
               sebelumnya.


       44. TUJUAN DAN KEBIJAKAN MANAJEMEN RISIKO                                   44. FINANCIAL RISK MANAGEMENT OBJECTIVES AND
           KEUANGAN (Lanjutan)                                                         POLICIES (Continued)

               Grup memonitor struktur           modalnya    dengan                           The Group monitors its use of capital structure using
               menggunakan rasio utang terhadap modal dimana                                  a debt-to-equity ratio which is total debt divided by
               total utang dibagi dengan total modal. Total utang ini                         total equity. Total debt represents interest bearing
               adalah utang pokok dari pinjaman yang berbunga                                 borrowings, while equity represents total equity
               dan total modal adalah total ekuitas yang dapat                                attributable to owners of the parent.
               diatribusikan kepada pemilik entitas induk.

               Perhitungan rasio utang terhadap modal adalah                                  Calculation of debt-equity ratio were as follows:
               sebagai berikut:

                                                                      2025                      2024
                Pinjaman berbunga                                    17.023.403                1.233.231                        Interest-bearing borrowings
                Ekuitas yang dapat diatribusikan                                                                               Equity attributable to owners
                  kepada pemilik entitas induk                        3.853.170                3.254.872                                     of the parent
                Rasio Utang terhadap Modal                                   4,42                       0,38                          Debt-to-Equity Ratio


                Grup tidak tunduk pada persyaratan modal yang                                 The Group is not subject to externally imposed capital
                ditetapkan oleh pihak luar pada tahun 2025 dan                                requirements in 2025 and 2024.
                2024.




                                                                          125

596
                        Profil Perusahaan          Ikhtisar Utama             Laporan Dewan Komisaris dan Direksi                 Analisis dan Pembahasan Manajemen
                        Corporate Profile          Main Highlights           Report from the Board of Commissioners               Management’s Discussion & Analysis
                                                                                     & the Board of Directors
Page 599
                                                                                                                 FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)

45. KUASI REORGANISASI                                                        45. QUASI REORGANIZATION

     Sampai dengan tanggal 31 Desember 2023, Perseroan                               As of December 31, 2023, the Company recorded a
     mencatat saldo defisit sebesar Rp19,5 triliun yang                              deficit balance of Rp19.5 trillion, which is the
     merupakan akumulasi laba rugi (defisit) Perseroan pada                          accumulation of the Company's profit and loss (deficit) in
     periode 2013-2023. Defisit tersebut sebagian besar                              the period 2013-2023. The deficit was largely due to the
     disebabkan karena Perseroan mengalami kerugian                                  Company suffer substantial losses in the value of
     substansial penurunan nilai dari marketable securities                          marketable securities on shares of Bakrie group issuers
     atas saham-saham emiten kelompok usaha Bakrie serta                             and losses on derivative liabilities with a total value of
     kerugian kewajiban derivatif dengan total nilai sebesar                         Rp12.7 trillion in 2013, then losses during the period
     Rp12,7 triliun pada tahun 2013, kemudian kerugian                               2015-2018 with a total value reaching Rp7.7 trillion.
     selama periode 2015-2018 dengan total nilai yang
     mencapai Rp7,7 triliun.

     Untuk mengeliminasi defisit, Perusahaan melakukan                               In order to eliminate the deficit, the Company conducted
     kuasi reorganisasi sesuai dengan ketentuan yang diatur                          a quasi reorganization in accordance with provisions
     dalam Peraturan Badan Pengawas Pasar Modal dan                                  stipulated in the Regulation of the Capital Market and
     Lembaga Keuangan (“Bapepam-LK”) No. IX.L.1,                                     Financial Institution Supervisory Agency (“Bapepam-LK”)
     Lampiran Keputusan Ketua Bapepam-LK No. Kep-                                    No. IX.L.1, Attachment to the Decree of the Chairman of
     718/BL/2012 tentang Kuasi Reorganisasi (“Peraturan                              Bapepam-LK No. Kep-718/BL/2012 concerning Quasi
     IX.L.1”) dengan menggunakan laporan posisi keuangan                             Reorganization (“Regulation IX.L.1”) using statement of
     tanggal 31 Desember 2023 yang disetujui oleh para                               financial position dated December 31, 2023 which was
     pemegang saham Perusahaan melalui Rapat Umum                                    approved by the shareholders of the Company through
     Pemegang Saham Luar Biasa (RUPSLB) yang                                         an Extraordinary General Meeting of Shareholders
     diselenggarakan pada tanggal 21 Juni 2024. RUPSLB ini                           (EGMS) held on June 21, 2024. The EGMS was covered
     diaktakan dengan Akta Notaris No. 23 oleh Humberg Lie,                          by Notarial Deed No. 23 of Humberg Lie, S.H., S.E.,
     S.H., S.E., M.Kn., tanggal 5 Juli 2024 yang telah                               M.Kn., dated July 15, 2024, and was received
     diterima pemberitahuannya oleh Menteri Hukum dan                                by the Ministry of Law and Human Right of the
     Hak Asasi Manusia Republik Indonesia dengan Surat                               Republic of Indonesia in its Decision Letter
     No. AHU-0052501.AH.01.02.Tahun 2024 tertanggal                                  No.      AHU-0052501.AH.01.02.Year         2024    dated
     22 Agustus 2024.                                                                August 22, 2024.

     Pengeliminasian saldo defisit Perusahaan dilakukan                              Elimination of the Company’s deficit were made in the
     dengan urutan prioritas sebagai berikut:                                        following order of priority:

                                                             31 Desember 2023/
                                                             December 31, 2023
      Saldo Defisit                                            (19.532.286.378.487)                                               Deficit balance
      Saldo positif akun agio saham                                 61.727.870.922                  Positive balance of share premium account
      Saldo positif akun selisih transaksi                                                      Positive balance of difference from transactions
        dengan entitas nonpengendali                               519.040.077.409                       with non-controlling interest account
      Penurunan nilai nominal saham                             19.072.122.427.329                             Reduction in par value of shares
      Agio saham dari penurunan nilai                                                               Share premium from reduction of par value
        nominal saham                                              (120.603.997.173)                                                 of shares
      Neto                                                                                  -                                                    Net


     Adapun tujuan dan manfaat dilaksanakannya Kuasi                                 The objectives and benefits of implementing the Quasi
     Reorganisasi oleh Perseroan adalah sebagai berikut:                             Reorganization by the Company are as follows:

     1.    Perseroan dapat memulai awal yang baru (fresh                             1. The Company can begin a good start (fresh start),
           start) dengan neraca keuangan yang menunjukan                                with a statement of financial position in balance
           saldo laba tanpa dibebani defisit masa lampau;                               sheet showing the fair value of current and past
                                                                                        without the burden of deficit;
     2.    Memperbaiki struktur ekuitas Perseroan dengan                             2. To improve the Company's equity structure by
           mengeliminasi akumulasi rugi (defisit) dengan                                eliminating the deficit, with other equity component,
           menggunakan komponen ekuitas lain seperti agio                               such as agio, the different due to non controlling
           saham,    selisih   transaksi  dengan     pihak                              transaction and decrease in share capital;
           nonpengendali, dan penurunan modal saham;




                                                                      126

                                                                                                                                                       597
Pengelolaan Sumber Daya Manusia     Laporan Pelaksanaan           Tanggung Jawab Sosial           Informasi Tambahan         Laporan Keuangan
   Human Capital Management        Tata Kelola Perusahaan            dan Lingkungan              Additional Information       Financial Report
                                   Corporate Governance          Social and Environmental
                                   Implementation Report              Responsibility
Page 600
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       45. KUASI REORGANISASI (Lanjutan)                                       45. QUASI REORGANIZATION (Continued)

             3. Dengan kondisi neraca keuangan yang menunjukan                        3. With the condition of the financial balance showing
                nilai sekarang tanpa dibebani defisit masa lampau,                       the current value without being burdened by past
                Perseroan     diharapkan   akan      lebih   mudah                       deficits, the Company is expected to find it easier to
                memperoleh pendanaan, jika diperlukan, dalam                             obtain funding, if necessary, for business
                rangka pengembangan usaha;                                               development;
             4. Dengan tidak adanya saldo defisit, maka akan dapat                    4. With no deficit balance, it will have a positive impact
                memberikan dampak positif bagi para pemegang                             on shareholders because the Company can
                saham karena Perseroan dapat membagi dividen                             distribute dividends in accordance with applicable
                sesuai dengan peraturan yang berlaku, termasuk                           regulations, including the Limited Liability Company
                UUPT; dan                                                                Law; and
             5. Meningkatkan minat dan daya tarik investor untuk                      5. Increasing investor interest and attractiveness to
                memiliki saham Perseroan sehingga diharapkan                             own the Company's shares so that it is hoped that it
                juga akan meningkatkan likuiditas perdagangan                            will also increase the liquidity of the Company's
                saham Perseroan.                                                         share trading.

            Unit-unit usaha Perseroan yang bergerak di bidang                         The Company's business units engaged in the
            manufaktur telah menjadi salah satu pemain kunci di                       manufacturing sector have become one of the key
            bidang industri yang mereka garap, namun Perseroan                        players in the industrial sector they work in, but the
            secara berkelanjutan berencana untuk memperbaiki lini                     Company continuously plans to improve the business
            usaha semua anak perusahaan dengan terus                                  lines of all subsidiaries by continuing to improve the
            meningkatkan penerapan dan penguasaan teknologi                           application and mastery of the latest technology and
            terkini serta penambahan investasi terhadap sumber                        increasing investment in adequate resources to run the
            daya yang memadai untuk menjalankan usaha menuju                          business towards a sustainable business with the
            bisnis berkelanjutan dengan keterlibatan Perseroan                        Company's involvement in various government and
            dalam berbagai proyek-proyek Pemerintah maupun                            private projects, especially projects related to the
            swasta, khususnya proyek-proyek terkait pembangunan                       development and strengthening of infrastructure.
            dan penguatan infrastruktur.

            Oleh karena itu Manajemen berkeyakinan bahwa                              Therefore, Management believes that the Company is
            Perseroan mampu untuk menjaga status kelancaran                           able to maintain its smooth business status because in
            usaha karena sejalan dengan Rencana Kuasi                                 line with the Quasi Reorganization Plan, the Company
            Reorganisasi, Perseroan mengadopsi strategi-strategi                      has adopted the following strategies:
            sebagai berikut:

            1.   Melanjutkan fokus pada penguatan fundamental                         1. Continuing to focus on strengthening the business
                 bisnis yang menopang kelangsungan bisnis                                fundamentals that support the Company's business
                 Perseroan, yaitu bisnis-bisnis di bidang manufaktur                     continuity, namely businesses in the manufacturing
                 dan terkait infrastruktur. Perseroan melanjutkan                        and infrastructure sectors. The Company continues
                 upaya penguatan fundamental bisnis dengan                               its efforts to strengthen business fundamentals by
                 memperkuat operasional setiap unit usaha sehingga                       strengthening the operations of each business unit
                 mampu mempertahankan daya saingnya di pasar.                            so that it can maintain its competitiveness in the
                 Perseroan juga membuka peluang untuk bermitra                           market. The Company also opens opportunities for
                 secara strategis dalam menjalankan usahanya.                            strategic partnerships in running its business. Up to
                 Hingga 3 tahun ke depan Perseroan menargetkan                           the next 3 years, the Company is targeting a CAGR
                 CAGR sebesar 16,6%, dengan porsi pendapatan                             of 16.6%, with a consolidated revenue portion of
                 terkonsolidasi sebesar 40,8% dari sektor pipa baja,                     40.8% from the steel pipe sector, 5.6% from the
                 5,6% dari sektor fabrikasi baja, 4,1% dari sektor                       steel fabrication sector, 4.1% from the infrastructure
                 infrastruktur dan pendukung infrastruktur.                              and infrastructure support sector.
            2.   Mengembangkan portofolio bisnis baru berbasis                        2. Developing a new technology-based business
                 teknologi dan berfokus pada Environment, Social                         portfolio and focusing on Environment, Social and
                 and Governance yang berpotensi menjadi sumber                           Governance that has the potential to become a new
                 pendapatan baru Perseroan di masa mendatang.                            source of income for the Company in the future. The
                 Perseroan telah mengembangkan portofolio bisnis                         Company has developed a business portfolio
                 yang bergerak di bidang pembangkit Listrik Energi                       engaged in the fields of New and Renewable Energy
                 Baru dan Terbarukan, kendaraan listrik beserta                          Power Generation, electric vehicles and automotive
                 komponen otomotif, dan teknologi cepat bangun (3D                       components, and rapid construction technology (3D
                 Construction Printing and Prefab Housing).                              Construction Printing and Prefab Housing). The
                 Perseroan memproyeksikan pendapatan dari sektor                         Company projects that revenue from this sector will
                 ini akan terus bertumbuh dan menyumbang hingga                          continue to grow and contribute up to 44% of the
                 44% dari keseluruhan pendapatan Perseroan pada                          Company's total revenue in 2026.
                 tahun 2026.




                                                                        127

598
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 601
                                                                                                                 FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

45. KUASI REORGANISASI (Lanjutan)                                           45. QUASI REORGANIZATION (Continued)

     3.    Secara aktif mengelola dan memitigasi risiko usaha                      3. Manage and mitigate business and investment risks
           dan investasi dengan cara menerapkan manajemen                             activelly trought implementing internal risk
           risiko internal yang menjadi bagian terintegrasi                           management as an integrated part of the business
           dalam proses bisnis.                                                       process.

     Strategi-strategi di atas selain akan meningkatkan                            The above strategies will not only improve the
     kinerja Perseroan juga akan meminimalisasi potensi                            Company's performance but will also minimize the
     kerugian di era perkembangan teknologi yang sangat                            potential for opportunity loss in an era of very rapid
     pesat.                                                                        technological development.

     Berdasarkan kondisi perekonomian Indonesia tersebut di                        Based on the above economic conditions in Indonesia,
     atas, manajemen berkeyakinan bahwa kinerja Perseroan                          management believes that the performance of the
     dan entitas anak akan membaik pada masa mendatang.                            Company and its subsidiaries will improve in the future.


46. INFORMASI TAMBAHAN ARUS KAS                                             46. SUPPLEMENTARY CASH FLOWS INFORMATION

     a.    Aktivitas yang tidak memengaruhi arus kas                               a.     Activities not affecting cash flows are as follows:
           adalah sebagai berikut:

                                                            2025                             2024
            Reklasifikasi aset dalam                                                                                Reclassification of construction-
              penyelesaian menjadi aset tetap                    267.529                            7.077              in-progress to fixed assets
            Penambahan aset tetap dari setoran                                                                   Additions to fixed asset contributed
              pemegang saham nonpengendali                       100.000                                           by non-controlling shareholder
            Pemindahan piutang lain-lain kepada                                                                       Transfer of other receivable to
              pinjaman jangka pendek                              34.093                                  -                         short-term loans
            Penghasilan bunga dari investasi                                                                        Interest income from short-term
              jangka pendek melalui saling hapus                                                                    investment through offsetting
              dengan pinjaman jangka pendek                       11.039                                  -                    with short-term loans
            Penghapusan beban bunga akrual                                                                               Write-off of accrued interest
              dan pinjaman jangka pendek                            6.653                           2.898                        and short-term loan
            Penjualan investasi jangka pendek                                                                          Sale of short-term investment
              melalui saling hapus dengan                                                                                     through offsetting with
              pinjaman jangka pendek                                1.937                                 -                         short-term loans
            Penerimaan investasi jangka                                                                             Receipt of long-term investment
              panjang sebagai imbalan atas                                                                              in exchange for dilution of
              dilusi investasi pada entitas anak                            -                   272.000                    investment in subsidiary
            Penyelesaian pinjaman                                                                                                         Settlement of
              jangka pendek dan beban                                                                                           short-term loans and
              masih harus dibayar melalui:                                                                                accrued interest through:
              Investasi jangka pendek                                       -                   168.783                       Short-term investment
              Piutang lain-lain                                             -                   132.721                           Other receivables
            Penjualan investasi jangka panjang                                                                          Sale of long-term investment
              melalui piutang lain-lain                                                          29.421                  through other receivables
            Penambahan aset tetap                                                                                             Additions to fixed assets
              melalui liabilitas sewa                                       -                       6.422                    through lease liabilities
            Penghapusan pinjaman
              jangka panjang                                                -                       2.526                  Write-off of long-term loan
            Reklasifikasi aset tidak lancar                                                                                        Reclassification of
              lainnya menjadi                                                                                             other non-current assets
              aset takberwujud                                              -                        599                       to intangible assets




                                                                    128

                                                                                                                                                          599
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial             Informasi Tambahan              Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan                Additional Information            Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 602
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                                                 NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                                                 FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                                       FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                                             DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                                             (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                                      unless otherwise stated)

       47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                                                     47. SIGNIFICANT AGREEMENTS AND COMMITMENTS

            b.   Rekonsiliasi liabilitas dari aktivitas pendanaan                                          b.     Reconciliation of liabilities                        from        funding
                 adalah sebagai berikut:                                                                          activities is as follows:

                                                 Saldo                                     Amortisasi                                                  Saldo
                                              1 Januari/            Arus Kas -           Biaya Transaksi   Akuisisi                                31 Desember/
                                             Balance as of            neto/               Amortization   Entitas Anak/                             Balance as of
                                              January 1,           Cash Flows            of Transaction Acquisition of           Lain-lain/        December 31,
                                                 2025                  net                    Costs       Subsidiary              Others                2025
                 Pinjaman jangka
                    pendek                          768.683             1.053.416                      -                  -              14.464        1.836.563               Short-term loans
                 Utang lain-lain
                    jangka panjang                        -                    (4.013)                 -          279.082                     -         275.069      Long-term other payables
                 Utang pihak berelasi                90.083                    (2.343)                 -          (69.547)               (5.433)         12.760         Due to related parties
                 Pinjaman jangka
                    panjang                         448.093             4.740.725               17.308          9.697.100                     -       14.903.226               Long-term loans
                 Liabilitas sewa                     16.455                (8.018)                   -                108                     -            8.545                Lease liabilities

                 Total                             1.323.314            5.779.767               17.308          9.906.743                 9.031       17.036.163                           Total



                                                 Saldo                                     Perubahan                                                   Saldo
                                              1 Januari/            Arus Kas -               Kurs/           Akuisisi                              31 Desember/
                                             Balance as of            neto/                 Foreign        Entitas Anak/                           Balance as of
                                              January 1,           Cash Flows              Exchange        Acquisition of        Lain-lain/        December 31,
                                                 2024                  net                 Movement         Subsidiary            Others                2024
                 Pinjaman jangka
                    pendek                         1.278.706              269.543                      -                  -         (779.566)           768.683               Short-term loans
                 Utang pihak berelasi                 91.701               (1.618)                     -                  -                -             90.083           Due to related parties
                 Pinjaman jangka
                    panjang                         887.462               332.655              (19.498)                   -         (752.526)           448.093                Long-term loans
                 Liamusyarakah                       18.456                (8.423)                   -                    -            6.422             16.455                 Lease liabilities

                 Total                             2.276.325              592.157              (19.498)                   -       (1.525.670)          1.323.314                           Total



            Perjanjian Kemitraan Strategis                                                                  Strategic Cooperation Agreement

            Pada tanggal 20 Februari 2024, PT VKTR Teknologi                                                On February 20, 2024, PT VKTR Teknologi Mobilitas
            Mobilitas Tbk, entitas anak, mengadakan perjanjian                                              Tbk, subsidiary, entered into strategic cooperation
            kemitraan strategis dengan PT IMG Sejahtera Langgeng,                                           agreement with PT IMG Sejahtera Langgeng, with the
            yang bertujuan untuk meningkatkan inovasi dan                                                   aim of enhancing innovation and accelerating the
            mempercepat adopsi kendaraan listrik (EV) di Indonesia;                                         adoption of electric vehicle (EV) in Indonesia; in order to
            dalam rangka menghadirkan solusi transportasi yang                                              provide     solutions    for   environmentally     friendly
            ramah lingkungan dan mempercepat elektrifikasi dalam                                            transportation and expedite electrification in the
            segmen kendaraan komersial di wilayah negara Republik                                           commercial vehicle segment in the territory of the
            Indonesia.                                                                                      Republic of Indonesia.

            Gugatan terhadap CV Inti Mandiri Sadaya                                                         Lawsuit against CV Inti Mandiri Sadaya

            Pada tanggal 27 Juni 2023, Perusahaan telah                                                     On June 27, 2023, the Company received the
            menerima Putusan Pengadilan Tinggi DKI Jakarta                                                  DKI     Jakarta     High     Court’s    Decision   Letter
            No.   308/PDT/2023/PT     DKI   mengenai  gugatan                                               No. 308/PDT/2023/PT DKI regarding the Company’s
            Perusahaan terhadap CV. Inti Mandiri Sadaya (IMS)                                               lawsuit filed against CV Inti Mandiri Sadaya (IMS) which
            yang telah ditolak. Berdasarkan Putusan Pengadilan                                              has been rejected. Based on the DKI Jakarta High
            Tinggi DKI Jakarta tersebut, piutang terutang                                                   Court’s decision, the Company’s receivable from IMS can
            Perusahaan dari IMS tidak dapat lagi ditagih oleh                                               no longer be collected by the Company.
            Perusahaan.




                                                                                              129

600
                         Profil Perusahaan                   Ikhtisar Utama                      Laporan Dewan Komisaris dan Direksi                      Analisis dan Pembahasan Manajemen
                         Corporate Profile                   Main Highlights                    Report from the Board of Commissioners                    Management’s Discussion & Analysis
                                                                                                        & the Board of Directors
Page 603
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                                   47. SIGNIFICANT AGREEMENTS AND COMMITMENTS
    (Lanjutan)                                                                  (Continued)

     Pada tanggal 13 September 2023, Perusahaan telah                              On September 13, 2023, the Company filed/submitted
     mengajukan/menyerahkan Memori Kasasi atas Putusan                             the Request for Cassation in relation to the Court’s
     Pengadilan tersebut.                                                          Decision mentioned above.

     Pada tanggal 6 Maret 2024, Majelis Hakim Mahkamah                             On March 6, 2024, the Panel of Judges of the Supreme
     Agung     melalui    putusannya     No.435K/Pdt/2024,                         Court through its award No. 435 K/Pdt/2024, granted the
     mengabulkan permohonan kasasi dari Perusahaan dan                             Company's request of cassation and re-affirmed the
     menegaskan Putusan Pengadilan Negeri Jakarta                                  award     of  the    South    Jakarta   District  Court
     Selatan    No.    1148/Pdt.G/2021/PN.Jkt.Sel  tanggal                         No. 1148/Pdt.G/2021/PN.Jkt.Sel dated January 24,
     24 Januari 2023.                                                              2023.

     Dengan adanya putusan Mahkamah Agung maka                                     Pursuant to the Supreme Court’s award, the Loan
     Perjanjian Hutang Piutang tertanggal 10 Juni 2020 masih                       Agreement dated June 10, 2020, remains valid and
     berlaku serta mengikat Perusahaan dan IMS, sehingga                           binding upon both the Company and IMS, thereby
     Perusahaan tetap dapat menagih IMS berdasarkan                                entitling the Company to continue enforcing its claims
     Perjanjian tersebut.                                                          against IMS under the said agreement.

     Pada tanggal 10 Juni 2024, IMS saat ini mengajukan                            Currently, On June 10, 2024, IMS has initiated filed
     gugatan kembali ke Pengadilan Negeri Jakarta Selatan,                         another legal action before the South Jakarta District
     dengan sebagai Tergugat yaitu Perusahaan dan                                  Court, with the Company as the Defendant and PT
     tambahan pihak yang digugat yaitu PT Bakrie Power                             Bakrie Power (BP) as an additional Co-Defendant, as of
     (BP) sebagai turut Tergugat pada tanggal 10 Juni 2024.                        June 10, 2024. Currently, the proceedings for this case is
     Saat ini, proses perkara gugatan tersebut masih                               still ongoing at South Jakarta District Court. On April 24,
     berlangsung di Pengadilan Negeri Jakarta Selatan. Pada                        2025, the Panel of Judges of the South Jakarta District
     tanggal 24 April 2025, Majelis Hakim Pengadilan Negeri                        through its award No. 543/Pdt.G/2024PN Jkt.Sel
     Jakarta     Selatan     melalui     putusannya     No.                        declared that IMS's lawsuit was inadmissible (niet
     543/Pdt.G/2024/PN Jkt.Sel menyatakan bahwa gugatan                            ontvankelijk verklaard). On May 6, 2025, IMS filed an
     IMS tidak dapat diterima (niet ontvankelijk verklaard).                       appeal to the DKI Jakarta High Court. The appeal was
     Pada tanggal 6 Mei 2025, IMS mengajukan permohonan                            later withdrawn by IMS pursuant to the Deed of
     Banding ke Pengadilan Tinggi DKI Jakarta. Permohonan                          Withdrawal of Appeal No. 543/Pdt.G/2024/PN Jkt.Sel
     Banding tersebut kemudian dicabut oleh IMS pada                               dated June 19, 2025.
     berdasarkan      Akta   Pencabutan      Banding    No.
     543/Pdt.G/2024/PN Jkt.Sel tertanggal 19 Juni 2025

     Penundaan Kewajiban Pembayaran Utang                                          Suspension of Debt Payment Obligation (PKPU)
     (PKPU)

     Pada tanggal 8 Maret 2021, Permohonan PKPU                                    On March 8, 2021, the PKPU petition by PT Rizkinusa
     oleh PT Rizkinusa Indahpersada selaku Pemohon                                 Indahpersada as the PKPU Petitioner against
     PKPU terhadap PT Bakrie BuiIding Industries (BBI),                            PT Bakrie Building Industries (BBI), subsidiary as the
     entitas anak selaku Termohon PKPU diterima                                    PKPU Respondent was received by the Commercial
     Pengadilan Niaga di Pengadilan Negeri Jakarta Pusat                           Court at the Central Jakarta District Court and
     dan terdaftar dengan Nomor Perkara No.48.Pdt.Sus-                             registered  with   Case      Number    No.48.Pdt.Sus-
     PKPU/2022/PN.Niaga.Jkt.Pst.                                                   PKPU/2022/PN.Niaga.Jkt.Pst.

     Pada tanggal 21 April 2022, pembacaan putusan oleh                            On April 21, 2022, the award was read by the Panel of
     Majelis Hakim. Pada intinya, Majelis Hakim mengabulkan                        Judges. In essence, the Panel of Judges granted the
     Permohonan PKPU yang diajukan oleh Pemohon PKPU                               PKPU Petition filed by the PKPU Petitioner and
     dan menetapkan BBI berada dalam PKPU Sementara                                determined that BBI was in the Provisional PKPU for
     selama empat puluh dua (42) hari.                                             forty two (42) days.

     Pada tanggal 2 Juni 2022, Majelis Hakim membacakan                            On June 2, 2022, the Panel of Judges announce the
     Putusan Homologasi yang isinya antara lain adalah                             Homologation Award, the contents of which included
     menyatakan sah dan mengikat secara hukum perjanjian                           stating that the settlement agreement was valid and
     perdamaian antara Debitur dengan Para Kreditur pada                           legally binding between the Debtor and the Creditors on
     tanggal 25 Mei 2022 serta menyatakan bahwa PKPU                               May 25, 2022 and stated that BBI PKPU was legally
     BBI demi hukum berakhir.                                                      terminated.




                                                                    130

                                                                                                                                                 601
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan        Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information      Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 604
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                               47. SIGNIFICANT AGREEMENTS AND COMMITMENTS
           (Lanjutan)                                                              (Continued)

            Pada tanggal 10 Juni 2022, 6 (enam) kreditur PKPU                         On June 10, 2022, 6 (six) PKPU creditors of BBI
            BBI mengajukan permohonan kasasi ke Mahkamah                              submitted a request for cassation to the Supreme Court
            Agung atas putusan pengesahan perjanjian perdamaian                       for the decision to ratify the settlement agreement
            antara kreditur dengan BBI yang telah terdaftar dengan                    between the creditors and BBI which had been
            nomor register yaitu 1259/K/Pdt.Sus-Pailit/2022.                          registered with the register number 1259/K/Pdt.Sus-
                                                                                      Pailit/2022.

            Pada tanggal 12 September 2022, telah terbit amar                         On September 12, 2022, award was issued by the
            putusan dari Mahkamah Agung untuk perkara nomor                           Supreme Court for case number 1259/K/Pdt.Sus-
            1259/K/Pdt.Sus-Pailit/2022. Isi dari amar putusan                         Pailit/2022. The contents of the Supreme Court's award
            Mahkamah Agung adalah antara lain menolak                                 include, among other things, declining the cassation
            permohonan kasasi dari para kreditur pemohon kasasi.                      request from the creditors of the cassation plaintiff.

            Pada tanggal 13 Januari 2023, 3 (tiga) kreditur PKPU                      On January 13, 2023, 3 (three) PKPU creditors of
            BBI, telah mendaftarkan di Pengadilan Niaga pada                          BBI registered with the Commercial Court at the Central
            Pengadilan    Negeri Jakarta Pusat permohonan                             Jakarta District Court a request for Judicial Review (JR)
            Peninjauan Kembali (PK) kepada Mahkamah Agung atas                        to the Supreme Court for the cassation award in the
            putusan    kasasi   perkara   PKPU     BBI     tanggal                    PKPU case for BBI dated September 12, 2022.
            12 September 2022.

            Pada tanggal 2 Februari 2023, BBI menyampaikan                            On February 2, 2023, BBI submitted a Counter
            Kontra Memori atas PK kepada Mahkamah Agung                               Memorandum to the JR to the Supreme Court through
            melalui Pengadilan Niaga pada Pengadilan Negeri                           the Commercial Court at the Central Jakarta District
            Jakarta Pusat dan diterima pada hari dan tanggal yang                     Court and was received on the same day and date.
            sama.

            Perjanjian Jual Beli Tanah dengan PT Pilar Agra                           Land Sale and Purchase Agreement with PT Pilar
            Unggul                                                                    Agra Unggul

            Pada tanggal 20 September 2024, PT Multi Kontrol                         On September 20, 2024, PT Multi Kontrol Nusantara
            Nusantara mengadakan perjanjian jual beli tanah dengan                   entered into a land sale and purchase agreement
            PT Pilar Agra Unggul yang terletak di Kalideres, Jakarta                 with PT Pilar Agra Unggul for a land located in
            Barat seluas 1,67 hektar, dengan tujuan untuk                            Kalideres, West Jakarta, with an area of 1.67 hectares,
            membangun sebuah Data Center Inner-City (“Data                           intended for the construction of an Inner-City
            Center”). Transaksi pembelian tanah ini diatur dalam                     Data Center ("Data Center"). This land purchase
            Surat Perjanjian No. 176/MKN/PAU/PJBTANAH/IX/2024.                       transaction is governed by the Agreement Letter
                                                                                     No. 176/MKN/PAU/PJBTANAH/IX/2024.

            Sebagai bagian dari kesepakatan ini, PT Multi Kontrol                    As part of this agreement, PT Multi Kontrol Nusantara
            Nusantara telah membayar uang muka sebesar                               has paid an advance payment of Rp152,400,000,000
            Rp152.400.000.000,- (seratus lima puluh dua miliar                       (one hundred fifty-two billion four hundred million Rupiah)
            empat ratus juta Rupiah) kepada PT Pilar Agra Unggul.                    to PT Pilar Agra Unggul.

            Apabila ada sesuatu hal yang tidak direncanakan terjadi                  In the event of any unforeseen circumstances that result
            sehingga membuat proyek pembangunan Data Center                          in the cancellation of the planned Data Center project,
            yang di rencanakan ini batal dibangun, maka para pihak                   the parties agree that PT Pilar Agra Unggul is obligated
            sepakat, PT Pilar Agra Unggul wajib mengembalikan                        to    fully  refund     the   advance    payment      of
            dana uang muka sebesar Rp152.400.000.000,- (seratus                      Rp152,400,000,000 (one hundred fifty-two billion four
            lima puluh dua miliar empat ratus juta Rupiah) secara                    hundred million Rupiah) to PT Multi Kontrol Nusantara
            penuh kepada PT Multi Kontrol Nusantara tanpa ada                        without any deductions.
            potongan.




                                                                        131

602
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 605
                                                                                                                 FORWARD MOMENTUM
                                             PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                     PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                                 NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                                 FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                       FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                             DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                             (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                      unless otherwise stated)

47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                                     47. SIGNIFICANT AGREEMENTS AND COMMITMENTS
    (Lanjutan)                                                                    (Continued)

     Penjualan  Saham             Equipmake           Holdings   Plc                 Sale of Investment in Equipmake Holdings Plc
     (“Equipmake”)                                                                   (“Equipmake”)

     Pada tanggal 29 Juli 2024, PT VKTR Teknologi                                    On July 29, 2024, PT VKTR Teknologi Mobilitas Tbk
     Mobilitas Tbk (VKTR), Entitas Anak, mengadakan                                  (VKTR), Subsidiary, entered into a Conditional Sale and
     Perjanjian Jual-Beli Bersyarat dengan Xenica Trading                            Purchase Agreement with Xenica Trading Ltd (“Xenica”)
     Ltd (“Xenica”) sehubungan dengan Saham dalam                                    in relation to the shares in Equipmake Holdings Plc
     Equipmake Holdings Plc (“Equipmake”), dimana VKTR                               (“Equipmake”), VKTR agreed to sell and transfer shares
     menyetujui untuk menjual dan mengalihkan saham                                  of Equipmake to Xenica and Xenica agreed to purchase
     gEquipmake kepada Xenica dan Xenica setuju untuk                                and acquire from VKTR, all the rights, titles, and interests
     membeli dan memperoleh dari VKTR, seluruh hak,                                  in and to the Sale Shares and with all rights, benefits and
     kepemilikan dan kepentingan dalam dan atas Saham                                entitlement.
     Yang Dijual dan dengan seluruh hak manfaat dan
     kepemilikan yang ada.

     VKTR dan Xenica setuju dan mengakui bahwa                                       VKTR and Xenica agreed and acknowledged that the
     harga penjualan dan pengalihan Saham Yang Dijual                                purchase price for the sale and transfer of Sale Shares
     sebesar GBP1.425.500 (Harga Beli) wajib dibayar penuh                           amounting to GBP1,425,500 (Purchase Price) will be
     oleh Xenica kepada VKTR paling lambat pada tanggal                              paid in full by Xenica to VKTR by the latest at the signing
     penandatanganan     Akta    Pengalihan       (Tanggal                           date of the Deed of Transfer (Payment Date).
     Pembayaran).

     Pada tanggal 20 Desember 2024, VKTR mengadakan                                  On December 20, 2024, VKTR entered into the
     Perjanjian Jual - Beli Saham dan Pemindahan Hak atas                            Agreement of Sale-Purchase of Shares and Transfer of
     Saham dengan Xenica. Berdasarkan Perjanjian, VKTR                               Rights to Shares with Xenica. Based on the Agreement,
     sebagai pemegang dan pemilik dari 23.529.411 saham                              VKTR as the holder and owner of 23,529,411 shares in
     Equipmake dengan ini menjual dan memindahkan hak                                Equipmake sold and transferred the rights of the shares
     atas saham dengan total harga seluruhnya sebesar                                with a total price of GBP1,425,500 (“Sale-Purchase
     GBP1.425.500 (“Harga Jual-Beli”) kepada Xenica.                                 Price”) to Xenica.

     Pada    tanggal  20    Desember    2024,    Xenica                              On December 20, 2024, Xenica signed a Promissory
     menandatangani surat sanggup kepada VKTR sebagai                                Note to VKTR as part of the payment based on the Share
     bagian dari pembayaran berdasarkan Perjanjian Jual-                             Purchase Agreement and Transfer of Rights to Shares
     Beli Saham dan Pemindahan Hak atas Saham senilai                                amounting to GBP1,425,500.
     GBP1.425.500.

     Surat sanggup ini akan jatuh tempo pada 180 hari                                This promissory note will be due 180 calendar days from
     kalender sejak tanggal Perjanjian. Apabila pembayaran                           the date of the Agreement. If the payment due is not
     yang seharusnya tidak dibayarkan pada tanggal jatuh                             made by the due date, the unpaid amount will incur an
     tempo, maka jumlah yang belum dibayar akan dikenakan                            interest of 10% per annum until the payment is made.
     bunga sebesar 10% per tahun hingga tanggal
     pembayaran dilakukan.

     Perjanjian Pengusahaan Jalan Tol Cimanggis -                                    Toll Road Concession Agreements Cimanggis -
     Cibitung                                                                        Cibitung

     Berdasarkan Surat Ketetapan dari Direktorat Jendral                             Based on the Decision Letter No. KU.03-Mn/63 of the
     Kekayaan Negara Lembaga Manajemen Aset Negara                                   Directorate General of State Assets Management dated
     Republik Indonesia No. KU.03- Mn/63 tanggal                                     September 17, 2007, PT Cimanggis Cibitung Tollways
     17 September 2007, PT Cimanggis Cibitung Tollways                               (CCT), a Subsidiary, was established as the successful
     (CCT), Entitas Anak, telah ditetapkan sebagai pemenang                          bidder in the auction of the concession for toll roads
     lelang pengusahaan jalan tol batch II, jalan tol Cimanggis                      batch II Cimanggis – Cibitung, according to the Deed of
     – Cibitung, berdasarkan Akta Perjanjian Pengusahaan                             the Concession Agreement of Cimanggis - Cibitung Toll
     Jalan Tol Ruas Cimanggis - Cibitung No. 4 tanggal 7 Juli                        Road No. 4 dated July 7, 2011, made in front of Rina
     2011 yang dibuat dihadapan Rina Utami Djauhari, S.H.,                           Utami Djauhari, S.H., Notary at Jakarta.
     Notaris di Jakarta.




                                                                       132

                                                                                                                                                    603
Pengelolaan Sumber Daya Manusia      Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan         Laporan Keuangan
   Human Capital Management         Tata Kelola Perusahaan           dan Lingkungan              Additional Information       Financial Report
                                    Corporate Governance         Social and Environmental
                                    Implementation Report             Responsibility
Page 606
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                               47. SIGNIFICANT AGREEMENTS AND COMMITMENTS
           (Lanjutan)                                                              (Continued)

            Perjanjian Pengusahaan Jalan Tol ruas Cimanggis -                        The Concession Agreements for Cimanggis - Cibitung
            Cibitung telah beberapa kali mengalami perubahan,                        Toll Road have been amended several times, most
            terakhir adalah Akta Notaris No. 6 tanggal 11 Mei 2021                   recently by Notarial Deed No. 6 dated May 11, 2021, by
            oleh Rina Utami Djauhari, Notaris di Jakarta tentang                     Rina Utami Djauhari, Notary in Jakarta regarding
            Amendemen IX Perjanjuan Pengusahaan Jalan Tol                            Amendment IX of Concession Agreement of Cimanggis-
            Cimanggis-Cibitung. Pada perubahan terakhirnya, masa                     Cibitung Toll Road. In the most recent amendment, the
            konsesi atas ruas tol Cimanggis - Cibitung menjadi 45                    concession period for Cimanggis - Cibitung toll road
            tahun terhitung sejak diterbitkannya Surat Perintah Mulai                becomes 45 years start from the issuance of Work
            Kerja (SPMK) tanggal 10 Agustus 2016.                                    Commitment Letter (SPMK) dated on August 10, 2016.

            Perjanjian Kontraktor PT Cimanggis – Cibitung                             Contractor Agreement of PT Cimanggis – Cibitung
            Tollways                                                                  Tollways

            Kontrak Konstruksi Seksi 1A                                              Construction Contract Section 1A

            Berdasarkan Kontrak No. 01/KJP/CCT/2015 tanggal 29                       Under Contract No. 01/KJP/CC/2015 dated September
            September 2015 tentang kontrak jasa pemborongan                          29, 2015, on highway construction work chartering
            pekerjaan pembangunan jalan tol Cimanggis - Cibitung                     services contract Cimanggis - Cibitung Section 1A:
            Seksi 1A: STA.23 + 900 -STA.27 + 100 antara                              STA.23 + 900 - STA.27 + 100 between the Company and
            Perusahaan dan PT Waskita Karya (Persero) Tbk                            PT Waskita Karya (Persero) Tbk (Waskita Karya)
            (Waskita Karya) nilai kontrak sebesar Rp0,72 triliun dan                 amounted Rp0.72 trillion and the contract value of the
            jangka waktu pelaksanaan pekerjaan selama 360 hari                       work during the implementation period of 360 calendar
            kalender.                                                                days.

            Perjanjian kontrak konstruksi Seksi 1 telah beberapa kali                Construction contract of Section 1 has been amended
            mengalami perubahan dengan terakhir berdasarkan                          several times, the latest with addendum XX
            Adendum XX No. 20.08/DU-CCT/ADD/I/2024 tanggal 20                        No. 20.08/DU-CCT/ADD/I/2024 dated January 20, 2024
            Januari 2024 tentang kontrak jasa pemborongan                            on highway construction work chartering services
            pekerjaan pembangunan jalan tol Cimanggis - Cibitung                     contract Cimanggis - Cibitung Section 1A: STA.23 + 900
            Seksi 1A: STA. 23 + 900 - STA. 27 + 070 antara CCT                       - STA. 27 + 070 between CCT and Waskita Karya
            dan Waskita Karya nilai kontrak sebesar Rp0,91 triliun                   amounting Rp0.91 trillion and the contract value of the
            dan jangka waktu pelaksanaan pekerjaan selama 1.912                      work during the implementation period of 1,912 calendar
            hari kalender.                                                           days.

            Kontrak Konstruksi Seksi 2                                               Construction Contract Section 2ssm

            Berdasarkan Kontrak No. 01/SPPJK/CCT/2016 tanggal                        Under Contract No. 01/SPPJK/CCT/2016 dated
            29 Juni 2016 tentang kontrak jasa pemborongan                            June 29, 2016, on highway construction work chartering
            pekerjaan pembangunan jalan tol Cimanggis Cibitung                       services contract Cimanggis- Cibitung Section 2: STA.27
            Seksi 2: STA.27 + 070 – STA.50 + 084 antara CCT dan                      + 070 – STA.50 + 084 between CCT and Waskita Karya
            Waskita Karya nilai kontrak Rp3,95 triliun dan jangka                    amounted to Rp3.95 trillion and the contract value of the
            waktu pelaksanaan pekerjaan selama 720 hari kalender.                    work during the implementation period of 720 calendar
                                                                                     days.

            Perjanjian kontrak konstruksi Seksi 2 telah beberapa kali                Construction contract of Section 2 has been amended
            mengalami perubahan dengan terakhir berdasarkan                          several times, the latest with Addendum XXIV
            Adendum XXIV No. 21.01/DT1-CCT/ADD/X/2024 tanggal                        No. 21.01/DT1-CCT/ADD/X/2024 dated October 21,
            21 Oktober 2024 tentang kontrak jasa pemborongan                         2024, on chartering services contract highway
            pekerjaan pembangunan jalan tol Cimanggis - Cibitung                     construction work Cimanggis – Cibitung Section 2:
            Seksi 2: STA.27 + 070 – STA.50 + 084 antara CCT                          STA.27 + 070 - STA.50 + 084 between CCT and Waskita
            dan Waskita Karya, nilai kontrak diubah menjadi                          Karya, the contract price was amended amounting
            Rp4.3 triliun dan jangka waktu pelaksanaan pekerjaan                     Rp4.3 trillion and the construction period was amended
            diubah menjadi selama 3.059 hari kalender atau sampai                    to 3,059 calendar days or up to December 12, 2024. As
            dengan 12 Desember 2024. Sampai dengan tanggal                           of the date of this report, the contract addendum is still in
            laporan ini, adendum kontrak masih dalam proses                          the process of renewal.
            pembaruan.




                                                                        133

604
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi        Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners      Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 607
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

47. PERJANJIAN DAN IKATAN YANG SIGNIFIKAN                                   47. SIGNIFICANT AGREEMENTS AND COMMITMENTS
    (Lanjutan)                                                                  (Continued)

     Kontrak Pengadaan Material Seksi 1A                                           Material Procurement Contract Section 1A

     Kontrak Jasa Pengadaan Material Precast dan Readymix                          Precast and Readymix Service Contract Procurement
     No. 01/KJPB/CCT/2015 tanggal 29 September 2015                                No. 01/KJPB/CCT/2015 dated September 29, 2015,
     antara CCT dan PT Waskita Beton Precast Tbk (Waskita                          between CCT and PT Waskita Beton Precast Tbk
     Beton) Seksi 1A: STA.23 + 900 – STA + 070 adalah                              (Waskita Beton) Section 1A: STA.23 + 900 – STA + 070
     sebesar Rp0,41 triliun dan jangka waktu pelaksanaan                           for Rp0.41 trillion and the contract value of the work
     pekerjaan selama 720 hari kalender dan terdapat                               during the implementation period of 720 calendar days.
     Adendum XIII Kontrak Jasa Pengadaan Material Precast                          Under Addendum XIII No.18.02/DU-CCT/ADD/VIII/2020
     dan Readymix No. 18.02/DU-CCT/ADD/VIII/2020 tanggal                           dated August 18, 2020, amounting to Rp0.6 trillion and
     18 Agustus 2020 sebesar Rp0,6 triliun dan jangka waktu                        the contract value of the work during implementation
     pekerjaan sampai dengan 25 Oktober 2020.                                      period until October 25, 2020.

     Perjanjian kontrak pengadaan material Seksi 1 telah                           Material procurement contract of Section 1 has been
     beberapa kali mengalami perubahan dengan terakhir                             amended several times, the latest with Addendum XVI of
     berdasarkan Adendum XVI Kontrak Jasa Pengadaan                                the Precast and Readymix Material Procurement Service
     Material Precast dan Readymix No. 3.02/DU-CCT/ADD/                            Contract No. 3.02/DU-CCT/ADD/X/2023 amounting
     X/2023 nilai kontrak Rp0,57 triliun dan jangka waktu                          Rp0.57 trillion and the work period is 1,914 days or up to
     pekerjaan adalah 1.914 hari atau sampai dengan                                December 25, 2020.
     25 Desember 2020.

     Kontrak Pengadaan Material Seksi 2                                            Material Procurement Contract Section 2

     Berdasarkan Kontrak Jasa Pengadaan Material Precast                           Based on Precast and Readymix Contract Procurement
     dan Readymix No. 02/SPPJK/CCT/2016 tanggal                                    No. 02/SPPJK/CCT/2016 dated June 29, 2016, between
     29 Juni 2016 antara CCT dan Waskita Beton untuk                               CCT and Waskita Beton Precast Tbk Section 2:
     pembangunan jalan tol Cimanggis Cibitung Seksi 2:                             STA.27+070 – STA.50+084 for Rp2.5 trillion and the
     STA.27 + 070 – STA.50 + 084 adalah sebesar                                    contract of the work during the implementation period
     Rp2,5 triliun dan jangka waktu pelaksanaan pekerjaan                          until June 29, 2018.
     sampai dengan 29 Juni 2018.

     Perjanjian kontrak pengadaan material Seksi 2 telah                           Material procurement contract of Section 2 has been
     beberapa kali mengalami perubahan dengan terakhir                             amended several times, the latest with Addendum XX of
     berdasarkan Adendum XX kontrak Jasa Pengadaan                                 the Contract for Procurement of Precast and Readymix
     Material Precast dan Readymix No. 21.02/DT1-                                  Materials No. 21.02/DT1-CCT/ADD/X/2024 dated
     CCT/ADD/X/2024 tanggal 22 Desember 2024, nilai                                December 22, 2024, the contract price was amended
     kontrak sebesar Rp2,67 triliun dan jangka waktu                               amounting Rp2.67 trillion and the construction period is
     pelaksanaan pekerjaan adalah 2.893 hari atau sampai                           2,893 days or up to May 31, 2024.
     dengan 31 Mei 2024.


48. PENERBITAN KEMBALI LAPORAN KEUANGAN                                     48. REISSUANCE OF THE FINANCIAL STATEMENTS

     Sehubungan dengan rencana Perusahaan untuk                                    In connection with the Company’s plan to conduct
     melakukan Penambahan Modal dengan memberikan                                  Capital Increase with Pre-emptive Rights V (PMHMETD
     Hak Memesan Efek Terlebih Dahulu V (PMHMETD V),                               V), the Company reissued its consolidated financial
     Perusahaan menerbitkan kembali laporan keuangan                               statements, which comprise of the consolidated
     konsolidasiannya, yang terdiri dari laporan posisi                            statements of financial position as of December 31,
     keuangan konsolidasian pada tanggal 31 Desember                               2025 and 2024, and the consolidated statements of
     2025 dan 2024, serta laporan laba rugi dan penghasilan                        profit or loss and other comprehensive income,
     komprehensif lain konsolidasian, laporan perubahan                            consolidated statements of changes in equity and
     ekuitas   konsolidasian   dan    laporan    arus  kas                         consolidated statements of cash flows for the years
     konsolidasian untuk tahun yang berakhir pada tanggal-                         ended December 31, 2025 and 2024, with changes and
     tanggal 31 Desember 2025 dan 2024, dengan disertai                            additional disclosures in the consolidated financial
     perubahan dan penambahan pengungkapan atas                                    statements as follows:
     laporan keuangan konsolidasian sebagai berikut:




                                                                    134

                                                                                                                                                605
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 608
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




       PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                               PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
       CATATAN ATAS LAPORAN KEUANGAN                                           NOTES TO THE CONSOLIDATED
       KONSOLIDASIAN                                                           FINANCIAL STATEMENTS
       UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                 FOR THE YEARS ENDED
       TANGGAL 31 DESEMBER 2025 DAN 2024                                       DECEMBER 31, 2025 AND 2024
       (Angka dalam tabel disajikan dalam jutaan Rupiah,                       (Amounts in tables are expressed in millions of Rupiah,
       kecuali dinyatakan lain)                                                unless otherwise stated)

       48. PENERBITAN KEMBALI LAPORAN KEUANGAN                                 48. REISSUANCE OF THE FINANCIAL STATEMENTS
           (Lanjutan)                                                              (Continued)

            a. Penambahan nomor referensi dalam laporan                               a. Additional reference number in the consolidated
               perubahan ekuitas konsolidasian yang merujuk pada                         statement of changes in equity to the notes to
               catatan atas laporan keuangan konsolidasian.                              consolidated financial statements.
            b. Penambahan nomor referensi dalam laporan arus                          b. Additional reference number in the consolidated
               kas konsolidasian yang merujuk pada catatan atas                          statement of cash flows to the notes to consolidated
               laporan keuangan konsolidasian.                                           financial statements.
            c. Penambahan pengungkapan pemilik manfaat                                c. Additional disclosure regarding the ultimate beneficial
               terakhir Perusahaan                                                       owner of the Company.
            d. Penambahan pengungkapan atas penjelasan untuk                          d. Additional disclosure regarding the nature of prepaid
               beban dibayar dimuka - lain-lain.                                         expenses - others.
            e. Penambahan pengungkapan atas penjelasan untuk                          e. Additional disclosure regarding the nature of other
               aset lancar lainnya - lain-lain.                                          current assets - others.
            f. Perubahan nama aset dalam pengerjaan menjadi                           f. Revision on the name of construction in progress.
               aset dalam pembangunan.
            g. Penambahan pengungkapan atas penjelasan untuk                          g. Additional disclosure regarding the nature of project
               biaya pengembangan proyek - lain-lain.                                    development costs- others.
            h. Penambahan pengungkapan atas penjelasan untuk                          h. Additional disclosure regarding the nature of other
               aset tidak lancar lainnya - lain-lain.                                    non-current assets - others.
            i. Perubahan nama aset dalam pengerjaan menjadi                           i. Revision on the interest rates of short-term loan
               aset dalam pembangunan.
            j. Penambahan pengungkapan atas rincian uang                              j. Additional disclosure regarding the details of
               muka pelanggan.                                                           customer deposits.
            k. Penambahan pengungkapan atas rincian syarat dan                        k. Additional disclosure of the details of the terms and
               kondisi beberapa perjanjian pinjaman jangka                               conditions of several long-term loan agreements.
               panjang.
            l. Penambahan pengungkapan atas penjelasan untuk                          l. Additional disclosure regarding the nature of cost of
               beban pokok pendapatan - lain-lain.                                       revenues - others.
            m. Penambahan pengungkapan atas penjelasan untuk                          m. Additional disclosure regarding the nature of
               beban usaha - lain-lain.                                                  operating expenses - others.
            n. Penambahan pengungkapan atas penjelasan untuk                          n. Additional disclosure regarding the nature of other
               penghasilan (beban) lain-lain lainnya - lain-lain.                        income (charges) - others - others.
            o. Penambahan pengungkapan atas perpajakan.                               o. Additional disclosure on taxation
            p. Penambahan pengungkapan atas transaksi dengan                          p. Additional disclosure on transaction with related
               pihak berelasi.                                                           parties.
            q. Perubahan pengungkapan perjanjian dan ikatan                           q. Revisions on the disclosure of significant agreements
               yang signifikan                                                           and commitments.


       49. PERISTIWA SETELAH PERIODE PELAPORAN                                 49. EVENT AFTER THE REPORTING PERIOD

            Pada tanggal 27 Februari 2026, Perusahaan telah                           On February 27, 2026, the Company held an
            menyelenggarakan Rapat Umum Pemegang Saham                                Extraordinary General Meeting of Shareholders (EGMS)
            Luar Biasa (RUPSLB) sebagaimana dinyatakan dalam                          as stated in Notarial Deed No. 61 by Humberg Lie, S.H.,
            Akta Notaris No. 61 oleh Humberg Lie, S.H., S.E., M.Kn.,                  S.E., M.Kn., whereby the shareholders, among others,
            di mana para pemegang saham antara lain menyetujui:                       approved:
            a. perubahan Pasal 4 ayat (1), (2) dan (3) Anggaran                       a. amendments to Article 4 paragraphs (1), (2), and (3)
                Dasar Perusahaan sehubungan dengan perubahan                             of the Company’s Articles of Association in relation to
                struktur permodalan Perusahaan pada struktur                             changes in the Company’s capital structure,
                portepel saham dalam struktur permodalan;                                particularly the structure of shares in the authorized
                                                                                         capital;
            b.   rencana Perusahaan untuk melakukan Penambahan                        b. the Company’s plan to undertake a Capital Increase
                 Modal dengan Memberikan Hak Memesan Efek                                with     Pre-emptive      Rights    (PMHMETD)        to
                 Terlebih Dahulu (PMHMETD) kepada para                                   shareholders;.
                 pemegang saham;
            c.   perubahan Pasal 4 ayat 1, 2 dan 3 Anggaran Dasar                     c. amendments to Article 4 paragraphs (1), (2), and (3)
                 Perusahaan sehubungan dengan perubahan dan                              of the Company’s Articles of Association in relation to
                 peningkatan modal ditempatkan dan disetor                               changes and increase in the Company’s issued and
                 Perusahaan; dan                                                         paid-up capital; and
            d.   perubahan Pasal 3 Anggaran Dasar Perusahaan                          d. amendments to Article 3 of the Company’s Articles of
                 guna disesuaikan dengan Klasifikasi Baku Lapangan                       Association to align with the 2025 Indonesian
                 Usaha IndonesiaTahun 2025 (KBLI 2025).                                  Standard Industrial Classification (KBLI 2025).


                                                                        135

606
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi       Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners     Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 609
                                                                                                               FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




PT BAKRIE & BROTHERS Tbk DAN ENTITAS ANAK                                   PT BAKRIE & BROTHERS Tbk AND SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN                                               NOTES TO THE CONSOLIDATED
KONSOLIDASIAN                                                               FINANCIAL STATEMENTS
UNTUK TAHUN YANG BERAKHIR PADA TANGGAL-                                     FOR THE YEARS ENDED
TANGGAL 31 DESEMBER 2025 DAN 2024                                           DECEMBER 31, 2025 AND 2024
(Angka dalam tabel disajikan dalam jutaan Rupiah,                           (Amounts in tables are expressed in millions of Rupiah,
kecuali dinyatakan lain)                                                    unless otherwise stated)

50. STANDAR AKUNTANSI KEUANGAN YANG BELUM                                   50. FINANCIAL ACCOUNTING STANDARDS NOT YET
    DITERAPKAN                                                                  ADOPTED

     Ikatan Akuntan Indonesia (IAI) telah menerbitkan                              The Indonesian Institute of Accountants (IAI) has issued
     Standar Akuntansi Keuangan yang belum berlaku efektif                         Financial Accounting Standards that are not yet effective
     untuk periode tahun buku yang dimulai pada tanggal                            for annual periods beginning on January 1, 2025.
     1 Januari 2025. Namun, penerapan dini diperkenankan.                          However, earlier application is permitted.

     Amendemen Standar Akuntansi Keuangan (PSAK) yang                              The amendment to Statements of Financial Accounting
     telah diterbitkan dan berlaku efektif untuk periode tahun                     Standards (PSAK) issued and effective for annual
     buku yang dimulai pada atau setelah tanggal 1 Januari                         periods beginning on or after January 1, 2026 is as
     2026 adalah sebagai berikut:                                                  follows:
      - Amendemen PSAK 109, “Instrumen Keuangan” dan                               - Amendments to PSAK 109, “Financial Instruments”
         PSAK 107, “Instrumen Keuangan: Pengungkapan”                                   and PSAK 107, “Financial Instruments: Disclosure”
         tentang klasifikasi dan pengukuran instrumen                                   about classification and measurement of financial
         keuangan.                                                                      instruments.

     Grup sedang mempelajari dampak yang mungkin timbul                            The Group is evaluating the potential impact on the
     dari penerapan SAK tersebut terhadap laporan                                  consolidated financial statements as a result of the
     keuangan konsolidasian.                                                       adoption of such SAK.




                                                                    136

                                                                                                                                               607
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial           Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan              Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 610
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




608
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors
Page 611
                                                                                                          FORWARD MOMENTUM
                                           PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




                                                                                                                                             609
Pengelolaan Sumber Daya Manusia    Laporan Pelaksanaan          Tanggung Jawab Sosial      Informasi Tambahan       Laporan Keuangan
   Human Capital Management       Tata Kelola Perusahaan           dan Lingkungan         Additional Information     Financial Report
                                  Corporate Governance         Social and Environmental
                                  Implementation Report             Responsibility
Page 612
      FORWARD MOMENTUM
      PT BAKRIE & BROTHERS TBK | L APOR AN TAHUNAN TERINTEGR ASI 2025 - INTEGRATED ANNUAL REPORT 2025




      PT Bakrie & Brothers Tbk
      Bakrie Tower, lantai 35 – 37,
      Rasuna Epicentrum Complex
      Jl. H.R Rasuna Said
      Jakarta 12940, Indonesia
      Tel : (62 21) 2991 2222


610
                      Profil Perusahaan            Ikhtisar Utama          Laporan Dewan Komisaris dan Direksi     Analisis dan Pembahasan Manajemen
                      Corporate Profile            Main Highlights        Report from the Board of Commissioners   Management’s Discussion & Analysis
                                                                                  & the Board of Directors

File

File Open PDF
Source IDX
Size16.6 MB
Published30 Apr 2026
Pages612
Characters3,707,495
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 193 people and organisations named in the text · linked when the evidence is strong

linked org Port Fraser International Ltd p.11 ×5
linked — Fountain City p.11 ×4
linked org Eurofa Capital p.11 ×4
linked org Levoca Enterprise Ltd p.11 ×7
linked org PT Biofuel Indo Sumatra p.11 ×9
linked person ARMANSYAH YAMIN · Komisaris Utama p.20 ×8
linked person OKDER PENDRIAN p.20
linked org VKTR TEKNOLOGI MOBILITAS TBK p.22 ×35
linked org PT BAKRIE TOLL INDONESIA p.23
linked org PT Bakrie Metal p.24 ×5
linked person R.A. Sri Dharmayanti · Direktur p.47
linked org Indocement Tunggal Prakarsa Tbk p.88 ×5
linked org Bakrieland Development Tbk p.106 ×4
possible org UOB Kay Hian Pte Ltd p.11 ×7
possible org Bursa Efek Indonesia p.11 ×3
possible org PT Bakrie Metal Industries p.14 ×39
possible person SYAILENDRA S . BAKRIE · Komisaris p.20 ×4
possible person ANINDYA N. BAKRIE · Direktur Utama p.20 ×2
possible person Raniwati · Komisaris Independen p.47 ×3
possible org Telkom Indonesia p.74 ×2
possible person Christian Kartawijaya p.88 ×2
possible org PT Nusantara p.90
unresolved org PT BAKRIE · Ketua p.1 ×165
unresolved org BROTHERS TBK p.1 ×126
unresolved person Fungsi Organ Pendukung · Komisaris p.6
unresolved org Fountain City Investment Ltd p.11 ×4
unresolved org Eurofa Capital Investment Inc p.11 ×3
unresolved — [SEOJK C.3] p.11
unresolved org Indonesia Stock Exchange p.11 ×4
unresolved org PT Bakrie Building Industries. p.13
unresolved org PT Bakrie Tosanjaya p.13
unresolved org PT Bakrie Autoparts p.13 ×12
unresolved org PT Bakrie Indo Plantations p.14
unresolved org PT Bakrie Corrugated Metal Indonesia p.14
unresolved org PT VKTR Teknologi p.15 ×3
unresolved org PT VKTR Teknologi Railway International Group. p.15
unresolved person H. Achmad Achmad Bakrie p.16
unresolved person Vice · Wakil Direktur Utama p.20 ×4
unresolved org PT BAKRIE INDO INFRASTRUCTURE p.22
unresolved org PT MODULA SUSTAINABILITY INDONESIA p.22
unresolved org PT KREASINDO JAYA UTAMA p.22
unresolved org GOLDEN SANDS OASIS LTD p.22
unresolved org PT BAKRIE PIPE INDUSTRIES p.23 ×96
unresolved org PT SOUTH EAST ASIA PIPE BMI p.23
unresolved org PT BAKRIE CONSTRUCTION p.23 ×7
unresolved org PT SULUH ARDHI ENGINEERING p.23
unresolved org PT BRAJA MUKTI CAKRA p.23 ×13
unresolved org PT BAKRIE PIPELINE INDONESIA p.23
unresolved org PT BINA USAHA MANDIRI MIZUSAWA p.23 ×7
unresolved org PT BAKRIE KOMPONEN MOBILITAS p.23
unresolved org PT VKTR SAKTI INDUSTRIES p.23
unresolved org PT GRAHA MULTIMEDIA NUSANTARA p.23
unresolved org PT SARANA EKOMOBILITAS p.23
unresolved org PT CIPTA WISESA p.23 ×2
unresolved org PT STARBIT TECHNOLOGY p.23
unresolved org PT MULTI KONTROL NUSANTARA p.23 ×6
unresolved org PT MODULA TIGA p.23 ×2
unresolved org PT BAKRIE GAS p.23 ×2
unresolved org PT BAKRIE DARMAKARYA ENERGI p.23
unresolved org PT BAKRIE GASINDO UTAMA p.23
unresolved org PT KUALA TANJUNG POWER p.23
unresolved org PT BAKRIE JAVA ENERGY p.23
unresolved org PT HELIO SYNAR ENERGI p.23
unresolved org PT ENERGAS DAYA PRATAMA p.23
unresolved org PT BAKRIE ENERGI TRANSISI p.23
unresolved org PT BAKRIE SOLAR ENERGI BP p.23
unresolved org PT BAKRIE POWER p.23 ×8
unresolved org PT BANGUN INFRASTRUKTUR NUSANTARA p.23
unresolved org PT BAKRIE OIL p.23 ×2
unresolved org PT BAKRIE TELCO INFRASTRUCTURE p.23
unresolved org PT BAKRIE PORT INDONESIA p.23
unresolved org PT BAKRIE MINA TIRTA p.23 ×2
unresolved org PT BAKRIE MINA BAHARI p.23
unresolved org PT Bakrie Indo p.24
unresolved org PT Bakrie Steel p.24 ×2
unresolved org PT Kreasindo Jaya p.24
unresolved org PT Modula p.24
unresolved org Oasis Ltd p.24
unresolved org PT Bakrie Pipe p.24 ×15
unresolved org Mobilitas Tbk p.24
unresolved org PT Suluh Ardhi p.25
unresolved org PT Bakrie Pipeline p.25 ×2
unresolved org PT Bakrie Gasindo p.25
unresolved org PT Bakrie Java p.25
unresolved org PT Energas Daya p.25
unresolved org PT Bangun p.25
unresolved org PT Bakrie Telco p.25
unresolved org PT Bakrie Toll p.25
unresolved org PT Bakrie Port p.25
unresolved org PT Bakrie Mina Tirta Perdagangan p.25
unresolved org PT Multi Kontrol p.26 ×3
unresolved org PT VKTR Sakti p.26
unresolved org PT Sarana p.26
unresolved org PT South East Asia p.26 ×3
unresolved org PT Braja Mukti p.26
unresolved org PT Bina p.26
unresolved org PT Bakrie Komponen p.26
unresolved org PT Kuala Tanjung p.28
unresolved org PT Helio Synar p.28
unresolved org PT Bakrie Energi p.28
unresolved org PT Bakrie Solar p.28
unresolved org PT Bakrie Mina p.28
unresolved org PT Cimanggis p.28
unresolved org PT Graha Multimedia p.28
unresolved org PT Starbit p.28
unresolved org PT KT V ES N B AR R p.43
unresolved org PT KT V ES N RI JU FE p.43
unresolved person Adika Aryasthana Bakrie · Komisaris p.47 ×5
unresolved person Hendrajanto Marta Sakti · Direktur p.47
unresolved person Kartini Sally · Direktur p.47
unresolved org OWNERSHIP TOTAL SHARE PERCENTAGE PORT FRASER INTERNATIONAL LTD p.47 ×2
unresolved org LEGACY TIMES INTERNATIONAL LIMITED p.48
unresolved org PT Yanmar Diesel Indonesia Appreciation Certificate Medium p.51
unresolved org PT Yanmar Diesel Indonesia FEB RUA RI p.51
unresolved org PT Yanmar Madya Kota Bekasi p.51
unresolved org PT YADIN p.51 ×10
unresolved org PT Yanmar Autoparts p.51
unresolved org PT Bakrie Autoparts QCC Activity Fy p.51
unresolved org PT Yanmar Diesel Indonesia p.51 ×3
unresolved org PT McConnell Dowell p.52
unresolved org PT McConnell Dowell Indonesia p.52
unresolved org PT Bakrie On p.52
unresolved org Ministry of Environment p.52
unresolved org Pusat Statistik Republik Indonesia Appreciation Certificate p.52
unresolved org Ministry of Environment & Forestry. p.53 ×2
unresolved org Yayasan Bakrie Amanah. Amanah p.54
unresolved org PT Isuzu Astra Appreciation Certificate Medium p.55
unresolved org PT Isuzu p.55 ×4
unresolved org PT Braja p.55 ×4
unresolved org PT Isuzu Astra Motor Indonesia Appreciation Certificate p.55
unresolved org PT Isuzu Astra Motor Indonesia FEB RUA RI p.55
unresolved org PT Isuzu Astra Motor Indonesia p.55 ×3
unresolved org PT Isuzu Astra p.56
unresolved org PT Yanmar Diesel Indonesia Motor Indonesia p.56
unresolved org PT Yanmar p.56
unresolved org PT Bina Usaha Mandiri Mizusawa Mukti Cakra p.56
unresolved org PT Yanmar On p.56
unresolved org PT Panasonic Manufacturing Indonesia Appreciation Certificate p.56
unresolved org PT Panasonic Manufacturing Indonesia M E I p.56
unresolved org PT Panasonic Manufacturing Indonesia p.56 ×2
unresolved org PT Multi Kontrol Nusantara Team p.57
unresolved org PT Bina Usaha Mandiri p.57 ×3
unresolved org PT Bina Usaha Mandiri Mizusawa Ring D p.57
unresolved org PT Komatsu Indonesia. p.57 ×2
unresolved org PT Multi p.57
unresolved org PT Multi Kontrol Nusantara Site KPC Sangatta p.57 ×2
unresolved org PT PLN p.58 ×68
unresolved org Teknologi Mobilitas Tbk p.58 ×14
unresolved org PT South p.58 ×2
unresolved org PT PLN ICON p.58
unresolved org PT PLN ICON Plus SBU West Java. V p.58
unresolved org PT Sucofindo p.60 ×4
unresolved org Menteri Ketenagakerjaan Republik Plates p.63
unresolved org Menteri Ketenagakerjaan Republik Quality Evaluation p.63
unresolved org PT Bakrie Steel Pipes p.63 ×2
unresolved org Kementerian Perindustrian p.68 ×3
unresolved org Ministry of Industry p.68 ×3
unresolved org Kementerian Perindustrian Republik Indonesia p.68
unresolved org PT Bakrie Tiang Baja JTM p.73
unresolved org Ministry of Industry of Republic p.75
unresolved org Menteri Ketenagakerjaan Republik Indonesia p.75 ×2
unresolved org PT Multi Kontrol Certificate p.78
unresolved org PT South East Asia Pipe Industries p.80 ×4
unresolved org PT South East Asia Pipe p.80
unresolved org PT South East Pipe Industries p.80 ×2
unresolved org PT VKTR Teknologi Mobilitas Pipe Industries p.81
unresolved org PT Laksana Bus Manufaktur p.82
unresolved org PT Legal Directorate p.82
unresolved org RS & Partners p.82
unresolved org Kementerian Pekerjaan Umum One Day Seminar p.84
unresolved org Kementerian Pekerjaan Umum p.84
unresolved person Deddy Kurnia p.84 ×2
unresolved person Ismail Widadi p.84 ×2
unresolved org Kementerian PU. p.84
unresolved person Bagaswara Ramadhan p.84 ×2
unresolved person Firman Ode Wijaya p.84 ×2
unresolved org Ministry of Public Works p.84
unresolved org Ministry of Public Works. In p.84
unresolved org PT Southeast Asia Pipe Industries. p.85 ×2
unresolved org PT VKTR Sakti Products Specification Knowledge p.86
unresolved org PT VKTR This p.86
unresolved org PT Modula Tiga Dimensi p.88 ×2
unresolved org PT Karoseri Girder p.90
unresolved org Kementerian Tenaga Kerja p.90
unresolved org Ministry of Manpower’s p.90
unresolved org PT ICCT p.92
unresolved person Adrian T.P. Panggabean · Komisaris Independen p.103 ×2
unresolved person YAMIN · Komisaris Independen p.104
unresolved org PT Asuransi Ikrar p.106
unresolved org PT Asuransi Bersujud p.106
unresolved org PT Arm p.106 ×2

Extraction attempts how the parser did, and what it refused

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

No extraction attempted yet.

Other files in this announcement 3

↑↓ select ↵ open ⇧↵ see every result