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                                                                                                                               Ikhtisar Peringkat
                                                                                                                                                         14 Maret 2024


                                                    PT AKR Corporindo Tbk

Credit Rating(s)                                     PEFINDO menegaskan peringkat idAA untuk PT AKR Corporindo Tbk (AKRA) dan
General Obligation (GO)             idAA/Stable      Obligasi Berkelanjutan I. Outlook untuk peringkat Perusahaan adalah stabil. Peringkat
SR Bond I                                  idAA      tersebut mencerminkan jaringan infrastruktur logistik yang ekstensif, profil keuangan
                                                     yang kuat, dan permintaan yang kuat terhadap bahan bakar minyak dan kimia dasar.
                                                     Namun, peringkat dibatasi oleh paparan terhadap harga komoditas.
Rating Period
March 8, 2024 – March 1, 2025                        Peringkat dapat dinaikkan jika AKRA secara substansial memperkuat profil bisnisnya
                                                     dengan meningkatkan pendapatan berulang dan memperluas pangsa pasarnya di
Published Rating History                             bisnis inti, yaitu perdagangan dan distribusi, serta mempertahankan struktur
MAR 2023                            idAA/Stable
                                                     permodalan yang konservatif dan proteksi arus kas yang kuat. Kami dapat
MAR 2022                         idAA-/Positive
                                                     menurunkan peringkat jika pendapatan atau EBITDA Perusahaan jauh di bawah
MAR 2021                           idAA-/Stable
                                                     target, atau jika menambah utang lebih tinggi dari yang diproyeksikan tanpa
MAR 2020                           idAA-/Stable
                                                     diimbangi dengan kenaikan EBITDA, yang akan memperburuk profil keuangannya.
MAR 2019                           idAA-/Stable
                                                     AKRA bergerak dalam bisnis perdagangan dan distribusi bahan bakar serta kimia
                                                     dasar di Indonesia. Melalui anak usahanya, Perusahaan juga bergerak dalam bidang
                                                     usaha logistik, manufaktur, kawasan industri yang terintegrasi, dan pelabuhan. Pada
                                                     30 September 2023, pemegang saham Perusahaan terdiri dari PT Arthakencana
                                                     Rayatama (59,74%), manajemen Perusahaan (1,62%), publik (36,96%, masing-masing
                                                     dengan kepemilikan di bawah 5%), dan saham treasuri (1,68%).




Rating Definition
Efek utang dengan peringkat idAA memiliki sedikit   Financial Highlights
perbedaan dengan peringkat tertinggi yang
diberikan. Kemampuan emiten untuk memenuhi           As of/for the year ended                                 Sep-2023             Dec-2022              Dec-2021        Dec-2020
komitmen keuangan jangka panjang atas efek utang                                                            (Unaudited)             (Audited)             (Audited)      (Audited)
tersebut, dibandingkan dengan emiten lainnya di      Total adjusted assets [IDR bn]                              28,805.6             27,187.6                23,508.6    18,683.6
Indonesia, adalah sangat kuat.                       Total adjusted debt [IDR bn]                                 4,611.3              3,016.6                 3,057.5     4,116.4
                                                     Total adjusted equity [IDR bn]                              13,103.3             13,154.8                11,299.0    10,556.4
                                                     Total sales [IDR bn]                                        29,977.5             47,540.0                25,707.1    17,715.9
                                                     EBITDA [IDR bn]                                              2,493.7               3,558.6                1,860.0     1,582.0
                                                     Net income after MI [IDR bn]                                 1,710.2               2,403.3                1,111.6      924.9
                                                     EBITDA margin [%]                                                  8.3                   7.5                  7.2         8.9
                                                     Adjusted debt/EBITDA [X]                                          *1.4                   0.8                  1.6         2.6
                                                     Adjusted debt/adjusted equity [X]                                  0.4                   0.2                  0.3         0.4
                                                     FFO/adjusted debt [%]                                           *55.3                  93.5                  44.2        24.7
                                                     EBITDA/IFCCI [X]                                                  10.2                 16.1                   8.1         4.6
                                                     USD exchange rate [IDR/USD]                                   15,526               15,731                 14,269      14,105

                                                    FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
Contact Analysts:                                   EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
ayuningtyas.nur@pefindo.co.id                       IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
aishantya@pefindo.co.id                             MI= Minority Interest                *annualized

                                                    The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
                                                    been reclassified according to PEFINDO’s definitions.

   http://www.pefindo.com                                                                                                                                                   Maret 2024
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                                                                                                              Ikhtisar Peringkat
                                                                                                                                 14 Maret 2024




 DISCLAIMER
 Peringkat yang dimuat dalam laporan atau publikasi ini adalah pendapat PT Pemeringkat Efek Indonesia (PEFINDO) yang diberikan berdasarkan hasil
 pemeringkatan pada saat tanggal dibuatnya peringkat. Peringkat merupakan opini ke depan mengenai kemampuan pihak yang diperingkat dalam memenuhi
 kewajiban finansialnya secara penuh dan tepat waktu, berdasarkan asumsi yang dibuat saat pemberian peringkat. Peringkat bukan merupakan rekomendasi bagi
 pemodal untuk mengambil keputusan investasi (baik keputusan untuk membeli, menjual, atau menahan efek utang apapun yang diterbitkan berdasarkan atau
 berhubungan dengan peringkat atau keputusan investasi lainnya) dan/atau opini atas nilai kewajaran efek utang dan/atau nilai entitas yang diberikan peringkat
 oleh PEFINDO. Semua data dan informasi yang diperlukan dalam proses pemeringkatan diperoleh dari pihak yang meminta pemeringkatan yang dianggap dapat
 dipercaya keakuratan dan kebenarannya dan dari sumber lain yang dianggap dapat diandalkan. PEFINDO tidak melakukan audit, uji tuntas, atau verifikasi secara
 independen dari setiap informasi dan data yang diterima dan digunakan sebagai dasar dalam proses pemeringkatan. PEFINDO tidak bertanggung jawab atas
 kebenaran, kelengkapan, ketepatan waktu, dan keakuratan informasi dan data yang dimaksud. Keakuratan dan kebenaran informasi dan data menjadi tanggung
 jawab sepenuhnya dari pihak yang memberikan informasi dan data yang dimaksud. PEFINDO dan setiap anggota Direksi, Komisaris, Pemegang Saham, serta
 Karyawannya tidak bertanggung jawab kepada pihak manapun atas segala kerugian, biaya-biaya dan pengeluaran yang diderita atau timbul sebagai akibat
 penggunaan isi dan/atau informasi dalam laporan atau publikasi ini, baik secara langsung maupun tidak langsung. PEFINDO menerima imbalan untuk jasa
 pemeringkatan umumnya dari pihak yang meminta dilakukannya jasa pemeringkatan, dan PEFINDO sudah menginformasikan biaya pemeringkatan sebelum
 penetapan peringkat. PEFINDO memiliki komitmen dalam bentuk kebijakan dan prosedur untuk menjaga obyektivitas, integritas, dan independensi dalam proses
 pemeringkatan. PEFINDO juga memiliki code of conduct untuk menghindari benturan kepentingan dalam proses pemeringkatan. Peringkat bisa berubah di masa
 depan karena peristiwa yang belum diantisipasi sebelumnya pada saat peringkat diberikan pertama kali. PEFINDO berhak menarik peringkat jika data dan informasi
 yang diterima tidak memadai dan/atau perusahaan yang diperingkat tidak memenuhi kewajibannya kepada PEFINDO. Atas peringkat yang sudah mendapat
 persetujuan publikasi dari pihak yang diperingkat, PEFINDO berhak untuk mempublikasi peringkat dan analisisnya dalam laporan atau publikasi ini serta
 mempublikasikan hasil kaji ulang terhadap peringkat yang telah dipublikasikan, baik secara berkala maupun secara khusus dalam hal terdapat fakta material atau
 kejadian penting yang dapat mempengaruhi hasil pemeringkatan sebelumnya. Reproduksi isi publikasi ini, secara penuh atau sebagian, harus mendapat
 persetujuan tertulis dari PEFINDO. PEFINDO tidak bertanggung jawab atas publikasi yang dilakukan oleh pihak lain terkait peringkat yang diberikan oleh PEFINDO.




http://www.pefindo.com                                                                                                                                Maret 2024
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                                                                                                                                        Rating Summary
                                                                                                                                                          March 14, 2024


                                                        PT AKR Corporindo Tbk
Credit Rating(s)                                         PEFINDO has affirmed its idAA ratings PT AKR Corporindo Tbk (AKRA) and its Shelf
General Obligation (GO)               idAA/Stable        Registered Bond I. Outlook for the corporate rating is stable. The rating reflects
SR Bond I                                      idAA      AKRA’s extensive logistics infrastructure network, solid financial profile, and strong
                                                         demand for fuel and basic chemical. However, the rating is constrained by its
                                                         exposure to commodity price.
Rating Period
March 8, 2024 – March 1, 2025                            The rating may be raised if AKRA substantially strengthens its business profile by
                                                         increasing its recurring income and expanding the market share in its core businesses,
Published Rating History                                 trading and distribution segment while maintaining a conservative capital structure
MAR 2023                              idAA/Stable        and strong cash flow protection measures. We may lower the rating if the Company’s
MAR 2022                            idAA-/Positive       revenue or EBITDA fall significantly short of the targets or if it incurs more debt than
MAR 2021                             idAA-/Stable        projected without being compensated by higher EBITDA, which will aggravate its
MAR 2020                             idAA-/Stable        financial profile.
MAR 2019                             idAA-/Stable
                                                         AKRA is engaged in the trading and distribution of fuel and basic chemicals in
                                                         Indonesia. Through its subsidiaries, it is also involved in logistics, manufacturing,
                                                         integrated industrial estates, and ports. As of September 30, 2023, its shareholders
                                                         consisted of PT Arthakencana Rayatama (59.74%), management (1.62%), the public
                                                         (36.96%, each below 5% ownership), and treasury stocks (1.68%).




Rating Definition                                       Financial Highlights
 A debt security rated idAA differs from the highest-    As of/for the year ended                                 Sep-2023             Dec-2022              Dec-2021        Dec-2020
 rated debt only to a small degree. The issuer’s
                                                                                                                (Unaudited)             (Audited)             (Audited)      (Audited)
 capacity to meet its long-term financial commitments
                                                         Total adjusted assets [IDR bn]                              28,805.6             27,187.6                23,508.6    18,683.6
 on the debt security, relative to other Indonesian
                                                         Total adjusted debt [IDR bn]                                 4,611.3              3,016.6                 3,057.5     4,116.4
 issuers, is very strong.
                                                         Total adjusted equity [IDR bn]                              13,103.3             13,154.8                11,299.0    10,556.4
                                                         Total sales [IDR bn]                                        29,977.5             47,540.0                25,707.1    17,715.9
                                                         EBITDA [IDR bn]                                              2,493.7               3,558.6                1,860.0     1,582.0
                                                         Net income after MI [IDR bn]                                 1,710.2               2,403.3                1,111.6      924.9
                                                         EBITDA margin [%]                                                  8.3                   7.5                  7.2         8.9
                                                         Adjusted debt/EBITDA [X]                                          *1.4                   0.8                  1.6         2.6
                                                         Adjusted debt/adjusted equity [X]                                  0.4                   0.2                  0.3         0.4
                                                         FFO/adjusted debt [%]                                           *55.3                  93.5                  44.2        24.7
                                                         EBITDA/IFCCI [X]                                                  10.2                 16.1                   8.1         4.6
                                                         USD exchange rate [IDR/USD]                                   15,526               15,731                 14,269      14,105

Contact Analysts:                                       FFO = EBITDA – IFCCI + Interest Income – Current Tax Expense
                                                        EBITDA = Operating Profit + Depreciation Expense + Amortization Expense
ayuningtyas.nur@pefindo.co.id
                                                        IFCCI = Gross Interest Expense + Other Financial Charges + Capitalized Interest; (FX Loss not included)
aishantya@pefindo.co.id                                 MI= Minority Interest                *annualized

                                                        The above ratios have been computed based on information from the company and published accounts. Where applicable, some items have
                                                        been reclassified according to PEFINDO’s definitions.


   http://www.pefindo.com                                                                                                                                                      March 2024
Page 5
                                                                                                                          Rating Summary
                                                                                                                                        March 14, 2024




DISCLAIMER
The rating contained in this report or publication is the opinion of PT Pemeringkat Efek Indonesia (PEFINDO) given based on the rating result on the date the rating
was made. The rating is a forward-looking opinion regarding the rated party’s capability to meet its financial obligations fully and on time, based on assumptions
made at the time of rating. The rating is not a recommendation for investors to make investment decisions (whether the decision is to buy, sell, or hold any debt
securities based on or related to the rating or other investment decisions) and/or an opinion on the fairness value of debt securities and/or the value of the entity
assigned a rating by PEFINDO. All the data and information needed in the rating process are obtained from the party requesting the rating, which are considered
reliable in conveying the accuracy and correctness of the data and information, as well as from other sources deemed reliable. PEFINDO does not conduct audits,
due diligence, or independent verifications of every information and data received and used as basis in the rating process. PEFINDO does not take any responsibility
for the truth, completeness, timeliness, and accuracy of the information and data referred to. The accuracy and correctness of the information and data are fully the
responsibility of the parties providing them. PEFINDO and every of its member of the Board of Directors, Commissioners, Shareholders and Employees are not
responsible to any party for losses, costs and expenses suffered or that arise as a result of the use of the contents and/or information in this rating report or publication,
either directly or indirectly. PEFINDO generally receives fees for its rating services from parties who request the ratings, and PEFINDO discloses its rating fees prior to
the rating assignment. PEFINDO has a commitment in the form of policies and procedures to maintain objectivity, integrity, and independence in the rating process.
PEFINDO also has a “Code of Conduct” to avoid conflicts of interest in the rating process. Ratings may change in the future due to events that were not anticipated
at the time they were first assigned. PEFINDO has the right to withdraw ratings if the data and information received are determined to be inadequate and/or the rated
company does not fulfill its obligations to PEFINDO. For ratings that received approval for publication from the rated party, PEFINDO has the right to publish the
ratings and analysis in its reports or publication, and publish the results of the review of the published ratings, both periodically and specifically in case there are
material facts or important events that could affect the previous ratings. Reproduction of the contents of this publication, in full or in part, requires written approval
from PEFINDO. PEFINDO is not responsible for publications by other parties of contents related to the ratings given by PEFINDO.




http://www.pefindo.com                                                                                                                                          March 2024

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