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Penjelasan Kenaikan Aset_Liabilitas LKI Q1 2026.pdf

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Page 1 OCR 0.912
Jakarta, 28 April 2026

BEI Ao
Hetping Your Business Grow
Nomor : 078/PERSADA/DIR.ET/IV-26
Lampiran : -
Perihal : Penjelasan - Perubahan Lebih dari 20x pada Total Aset dan Total Liabilitas dalam Laporan

Keuangan Interim (LKI) untuk Kuartal Pertama Tahun 2026 (yang tidak diaudit)

Kepada Yth

Kepala Eksekutif Pengawas Pasar Modal, Keuangan Derivatif, dan Bursa Karbon
Otoritas Jasa Keuangan (OJK)

Gedung Sumitro Djojohadikusumo - Kementerian Keuangan RI

Jl. Lapangan Banteng Timur No. 2-4, Jakarta 10710

Kepala Divisi Penilaian Perusahaan 1, Bursa Efek Indonesia
Gedung Bursa Efek Indonesia
Jl. Jend, Sudirman Kav. 52-53 Jakarta 12190

Dengan hormat,

Dalam rangka memenuhi ketentuan Keputusan Direksi PT Bursa Efek Indonesia Nomor Kep-00087/BEI/12-2025
tentang Peraturan Nomor I-E tentang Kewajiban Penyampaian Informasi dimana pada pasal I!l.1.1.4. menjelaskan
bahwa Perseroan tercatat wajib memberikan penjelasan tertulis kepada PT Bursa Efek Indonesia sehubungan
dengan perubahan lebih dari 2044 pada pos Jumlah Aset dan/atau Jumlah Liabilitas (jika ada).

Untuk itu berikut kami sampaikan angka perubahan pada total Aset dan total Liabilitas PT Personel Alih Daya Tbk
(“Perseroan”) pada LKI pada 01-2026 (yang tidak diaudit) per 31 Maret 2026 terhadap Laporan Keuangan Tahunan
2025 per 31 Desember 2025 (yang diaudit), serta penjelasan atas perubahan total Aset dan total Liabilitas tersebut,
sebagai berikut

| Dalam Rupiah
(SI Maret 2025, 31 Desember 2025
Deskripsi (yang tidak diaudit) (yang diaudit) Perubahan Y
Total Aset 354.742.251.038 | 265.933.464.421 88.808.786.617 | 33.40
(Total Liabilitas 232.121.117.769 | 146.093.071.212 286.028.046.548 | 58.9

Per 31 Maret 2026, total aset tercatat sebesar Rp354.7 miliar, meningkat 33.444 dibandingkan posisi per 31
Desember 2025 sebesar Rp265.9 miliar. Kenaikan ini terutama didorong oleh peningkatan pada aset lancar,
khususnya kas dan setara kas yang naik signifikan dari Rp7,36 miliar menjadi Rp20,08 miliar, kas yang dibatasi
penggunaannya dari Rp2,89 miliar menjadi Rp30,08 miliar, serta piutang usaha pihak ketiga yang meningkat dari
Rp162,17 miliar menjadi Rp209,68 miliar. Selain itu, akun uang muka juga mengalami kenaikan dari Rp4.19 miliar
menjadi Rp6,60 miliar. Secara keseluruhan, total aset lancar meningkat dari Rp207,8 miliar menjadi Rp298.2 miliar.

Per 31 Maret 2026, total liabilitas tercatat sebesar Rp232,1 miliar, meningkat 58,994 dibandingkan posisi per 31
Desember 2025 sebesar Rp146,1 miliar. Peningkatan ini terutama disebabkan oleh kenaikan liabilitas jangka
pendek yang signifikan, dari Rp95,8 miliar menjadi Rp191,7 miliar. Kenaikan tersebut terutama berasal dari utang
bank jangka pendek yang meningkat dari Rp74,70 miliar menjadi Rp172,40 miliar, serta kenaikan utang pajak dari
Rp5,90 miliar menjadi Rp6,88 miliar, beserta dengan beban yang masih harus dibayar.

Demikian penjelasan ini kami sampaikan, atas perhatiannya kami ucapkan terima kasih.

Hormat kami,
PT Personel Alih Daya Tbk

8 Dersad:
PO ulin ui

rektur

PT Personel Alih Daya Tbk
Jl. Kebagusan 1 No, 4 Pasar Minggu Jakarta Selatan 12520
Telp. (021) 78846742 Fax. (021) 78846138
Page 2 OCR 0.902
D

Hetping Your Business Grow

Jakarta, April 28, 2026
Number 078/PERSADA/DIR.ET/IV-26

Attachment : -

Subject Explanation - Changes of More than 2086 in Total Asset and Total Liabilities in Interim Financial
Report for the First @uarter of 2026 (unaudited)

To

Chief Executive Officer for Capital Markets, Derivatives, and the Carbon Exchanges,
the Financial Services Authority (FSA)

Sumitro Djojohadikusumo Building

Jl. Lapangan Banteng Timur No. 2-4, Jakarta 10710

Head of Corporate Valuation Division 1, Indonesia Stock Exchange
Indonesia Stock Exchange's Building
Jl. Jend. Sudirman Kav. 52-53 Jakarta 12190

With due respect,

In order to fulfill the provisions of the Decree of the Board of Directors of PT Bursa Efek Indonesia Number Kep-
00087/BEI/12-2025 concerning Regulation Number I-E cencerning Obligations to Submit Information which in
article IIl.1.1 4. explains that the Listed Company must provide a written explanation to PT Bursa Efek Indonesia
regarding the changes of more than 2044 in the total Assets and/or total Liabilities (if any)

Therefore we would like to present the figures of changes in the total Asset and total Liabilities of PT Personel Alih
Daya Tbk (“the Company”) in Interim Financial Report for the O1 of 2026 (unaudited) as of March 31, 2026
compared to the 2025 Financial Statements (audited) on December 31, 2025, as well as an explanation of the
changes in total Assets and total Liabilities, as follows

Description In Rupiah Tg
March 31, 2026 December 37, 2025 Changes
(unaudited) (audited)
Total Asset 354,742.251.038 265,933,464,421 88.808,786,617 33.49
Total llabilities 232,121,117.769 146.093.071.212 286.028.046,548 58.9

As of March 31, 2026, total assets amounted to Rp354.7 billion, representing'an increase of 33.4Y5 compared to
the figures as of December 31, 2025 which were Rp265:9 billion. This increase was primarily driven by an increase
in current assets, particularly cash and cash eguivalents which rose significantly from Rp7.36 billion to Rp20.08
billion, while restricted cash increased substantially from Rp2.89 billion to Rp30.08 billion, and trade receivables
from third parties grew from Rp162.17 billion to Rp209.68 billion, in addition, advances payment also Increased
from Rp4.19 billion to Rp6.860 billion. Overall, total current assets increased from Rp207.8 billion to Rp298. 2 billion

As of March 31, 2026, total liabilities amounted to Rp232.1 billion, reflecting an increase of 58,945 compared to the
figures as of December 31, 2025 which was Rp146.1 billion. This increase was primarily attributable to a significant
rise in current liabilities, which grew from Rp95.6 billion to Rp191.7 billion. The increase was mainly driven by short-
term bank loans, which rose from Rp74.70 billion to Rp172.40 billion, as well as higher taxes payable, which
increased from Rp5.90 billion to Rp6.88 billion, along with accrued expenses

Thus we conveyed this explanation, thank you for your attention.

Regards,
PT Personel Alih Daya Tbk

PT Personel Alih Daya Tbk
1l. Kebagusan I No. 4 Pasar Minggu Jakarta Selatan 12520
Telp. (021) 78846742 Fax. (021) 78846138

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Published28 Apr 2026
Pages2
Characters6,280
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OCR confidence0.907

Names mentioned 6 people and organisations named in the text · linked when the evidence is strong

linked org Personel Alih Daya Tbk p.1 ×17
possible org Otoritas Jasa Keuangan p.1
possible org Bursa Efek Indonesia p.1 ×6
unresolved org Kementerian Keuangan RI p.1
unresolved org Financial Services Authority p.2
unresolved org Indonesia Stock Exchange p.2 ×2

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