PT Bukalapak.com Tbk. dan entitas anaknya/and its subsidiaries

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tanggal 30 Juni 2021

dan untuk periode enam bulan yang berakhir pada tanggal-tanggal 30 Juni 2021 dan 2020/

Unaudited interim consolidated financial statements as of June 30, 2021

and for the six-month periods ended June 30, 2021 and 2020

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(3)

Surat Pernyataan Direksi Board of Director’s Statement Laporan Posisi Keuangan Konsolidasian Interim ... 1-2 Interim Consolidated Statements of Financial Position Laporan Laba Rugi dan Penghasilan ... Interim Consolidated Statements of Profit or Loss and

Komprehensif Lain Konsolidasian Interim ... 3-4 ... Other Comprehensive Income Laporan Perubahan Ekuitas Konsolidasian Interim ... 5 Interim Consolidated Statements of Changes in Equity Laporan Arus Kas Konsolidasian Interim ... 6 ... Interim Consolidated Statements of Cash Flows Catatan atas Laporan Keuangan Konsolidasian Interim .. 7-160 Notes to the Interim Consolidated Financial Statements

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1

Catatan/ June 30, 2021 31 Desember 2020/

Notes (Unaudited) December 31, 2020

ASET ASSETS

ASET LANCAR CURRENT ASSETS

2f,2l,2r

Kas dan setara kas 5,32,37 2.727.734.158 1.484.437.936 Cash and cash equivalents

Piutang usaha 2r,37 Trade receivables

Pihak ketiga - neto 6 208.804.447 149.534.383 Third parties - net

Pihak berelasi - neto 2g,6,30 4.796.325 16.186.882 Related parties - net

Piutang lain-lain 2r,37 Other receivables

Pihak ketiga - neto 7 49.255.460 11.205.602 Third parties - net

Persediaan - 631.122 - Inventories

Uang muka dan

biaya dibayar di muka 2h,2m,8 75.253.929 25.415.296 Advances and prepaid expenses

Pajak dibayar di muka 19a 1.990.019 25.101.293 Prepaid taxes

Aset keuangan lancar lainnya 2r,9,29 48.195.435 57.933.913 Other current financial assets

Total aset lancar 3.116.660.895 1.769.815.305 Total current assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Aset tetap - neto 2j,10 179.265.210 271.552.233 Fixed assets - net

Aset hak guna - neto 11 53.649.878 63.464.883 Right-of-use assets - net

Aset pajak tangguhan 2p,19e 478.428.001 477.792.167 Deferred tax assets

Investasi saham 2r,13 3.148.606 3.148.606 Investment in shares

Aset takberwujud - neto 2i,14 1.958.001 2.268.878 Intangible assets - net

Biaya dibayar di muka - tidak lancar 2h,2l,8 183.962 1.731.593 Prepaid expenses - non-current

Goodwill 1d,2d 186.821.400 - Goodwill

Aset tidak lancar lainnya 2r,15,32,37 23.837.872 3.883.772 Other non-current assets

Total aset tidak lancar 927.292.930 823.842.132 Total non-current assets

TOTAL ASET 4.043.953.825 2.593.657.437 TOTAL ASSETS

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Catatan/ June 30, 2021 31 Desember 2020/

Notes (Unaudited) December 31, 2020

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

2l,2r,30,

Utang usaha 32,37 Trade payables

Pihak ketiga 16a 45.946.770 61.221.316 Third parties

Pihak berelasi 2g,16a,30 9.200.784 10.970.831 Related parties

Utang lain-lain Other payables

Pihak ketiga 2r,16b,37 275.775.461 237.570.895 Third parties

Pihak berelasi 2g,16b,30,37 39.538.356 63.483.462 Related parties

Utang pajak 2p,19c 7.827.670 5.814.866 Taxes payables

Beban akrual 2r,17,32,37 484.280.173 378.095.994 Accrued expenses

Liabilitas imbalan kerja karyawan Short term employee benefit

jangka pendek 2r,20 35.040.869 99.103.331 liabilities

Liabilitas sewa

- bagian lancar 11,37 19.677.169 17.208.636 Lease liabilities - current portion

Uang muka dari pelanggan 18 9.959.074 8.522.093 Advances from customers

Total liabilitas jangka pendek 927.246.326 881.991.424 Total current liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas sewa

jangka panjang 11,37 41.916.011 51.000.328 Long term lease liabilities

Liabilitas imbalan kerja karyawan 2r,20 51.734.491 45.895.484 Liabilities for employee benefits

Penyisihan biaya pembongkaran 11,37 6.934.533 6.934.533 Provision for dismantling cost

Total liabilitas jangka panjang 100.585.035 103.830.345 Total non-current liabilities

TOTAL LIABILITAS 1.027.831.361 985.821.769 TOTAL LIABILITIES

EKUITAS EQUITY

Ekuitas yang dapat diatribusikan Total Equity attributable to

kepada Pemilik Entitas Induk Owners’s of the Parent Entity

Modal saham - nilai nominal Share capital - par value

Rp50 (angka penuh) Rp 50 (full amount)

(2020: Rp1.000 (angka penuh) dan (2020: Rp1,000 (full amount) and

Rp3.000.000 (angka penuh)) per saham Rp3,000,000 (full amount)) per share

Modal dasar - (2021: 309.186.058.216 Authorized - (2021: 309,186,058,216

saham; 2020: 20.231.509 saham shares; 2020: 20,231,509 shares)

Modal ditempatkan dan disetor Issued and fully paid -

penuh - (2021: 77.296.514.554 saham; (2021: 77,296,514,554 shares;

2020: 8.161.561 saham) 21 3.864.825.728 2.508.277.911 2020: 8,161,561 shares)

Tambahan modal disetor 22 7.497.526.782 6.623.547.557 Additional paid-in capital

Selisih nilai transaksi dengan pihak Difference in value of transactions

nonpengendali 33 39.400.000 39.400.000 with non-controlling interests

Ekuitas lain-lain 2s,21 59.246.858 Other equity

Akumulasi defisit (8.421.123.955) (7.654.886.018) Accumulated deficit

Penghasilan komprehensif lain 25.668.670 21.639.931 Other comprehensive income

Total 3.006.297.225 1.597.226.239 Total

Kepentingan nonpengendali 2c,23 9.825.239 10.609.429 Non-controlling interest

TOTAL EKUITAS 3.016.122.464 1.607.835.668 TOTAL EQUITY

TOTAL LIABILITAS DAN EKUITAS 4.043.953.825 2.593.657.437 TOTAL LIABILITIES AND EQUITY

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3

Periode Enam Bulan yang Berakhir

pada Tanggal 30 Juni (Tidak Diaudit)/

Six-Month Periods Ended June 30, (Unaudited)

Catatan/

Notes 2021 2020

PENDAPATAN NETO 2n,2g,24 863.620.349 641.280.740 NET REVENUES

Beban pokok pendapatan 2n,25 (118.050.379) (69.472.655) Cost of revenues

Beban penjualan dan pemasaran 2n,2g,26 (881.737.508) (769.133.386) Selling and marketing expenses

Beban umum dan administrasi 2n,27 (659.097.002) (850.945.936) General and administrative expenses

Pendapatan operasi lainnya 2n,28 19.100.634 15.407.696 Other operating income

RUGI USAHA (776.163.906) (1.032.863.541) LOSS FROM OPERATIONS

Pendapatan keuangan 2n,29 10.049.624 9.355.317 Finance income

Beban keuangan 2n,29 (2.534.303) (2.643.866) Finance expense

Bagian laba dari entitas asosiasi 2n,12 449 - Share of gain of an associated entity

RUGI SEBELUM

PAJAK PENGHASILAN (768.648.136) (1.026.152.090) LOSS BEFORE INCOME TAX

MANFAAT PAJAK PENGHASILAN 2p,19d 1.617.166 - INCOME TAX BENEFIT

RUGI PERIODE BERJALAN (767.030.970) (1.026.152.090) LOSS FOR THE PERIOD

PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME

Pos yang akan direklasifikasi ke Item to be reclassified to profit or

laba rugi tahun berikutnya: loss in subsequent years:

Aset keuangan tersedia Available for sale financial

untuk dijual - setelah pajak - - asset - net of tax

Pos yang tidak akan direklasifikasi ke Item not to be reclassified to profit or

laba rugi tahun berikutnya: loss in subsequent years:

Keuntungan atas pengukuran 20c Remeasurement gain on

kembali liabilitas imbalan kerja - employee benefit liabilities

setelah pajak 4.127.131 - - net of tax

Total penghasilan komprehensif lain 4.127.131 - Total other comprehensive income

TOTAL RUGI KOMPREHENSIF TOTAL COMPREHENSIVE LOSS

PERIODE BERJALAN (762.903.839) (1.026.152.090) FOR THE PERIOD

Rugi periode berjalan yang dapat Loss for the period

diatribusikan kepada: attributable to:

Pemilik Entitas Induk (766.237.937) (1.026.152.090) Owners of the Parent Entity

Kepentingan nonpengendali (793.033) - Non-controlling interests

(767.030.970) (1.026.152.090)

Rugi komprehensif periode berjalan yang dapat Comprehensive loss for the period

diatribusikan kepada: attributable to:

Pemilik Entitas Induk (762.119.649) (1.026.152.090) Owners of the Parent Entity

Kepentingan nonpengendali (784.190) - Non-controlling interests

(762.903.839) (1.026.152.090)

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Periode Enam Bulan yang Berakhir

Catatan/

Notes 2021 2020

RUGI PER SAHAM YANG LOSS PER SHARE

DIATRIBUSIKAN KEPADA ATTRIBUTABLE TO EQUITY

PEMEGANG SAHAM ENTITAS HOLDERS OF THE PARENT

INDUK (dalam nilai penuh) 2v,31 (10) (131.022) ENTITY (in full amount)

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Catatan terlampir merupakan bagian integral dari laporan keuangan konsolidasian ini.

The accompanying notes form an integral part of these consolidated financial statements.

5

Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/

Equity Attributable to Owners of the Parent Entity

Selisih

Transaksi dengan Pihak

Modal Saham Nonpengendali/

Ditempatkan dan Difference in Value Uang Muka Penghasilan Komprehensif

Disetor Penuh/ Tambahan of Transactions Penyertaan Komprehensif Akumulasi Kepentingan

Issued and Modal Disetor/ with Non- Modal/Advance lainnya/Other Defisit/ Nonpengendali/

Fully Paid Additional controlling for stock Ekuitas lain-lain/ Comprehensive Accumulated Total/ Non-controlling Jumlah Ekuitas/

Share Capital Paid-in Capital Interests Subscription Other equity Income Deficit Total Interests Total Equity

Saldo 1 Januari 2020, Balance as of January 1, 2020

setelah penerapan PSAK 71 1.417.372.911 6.004.734.202 - - 46.586.173 (11.044.467 ) (6.305.844.436) 1.151.804.383 - 1.151.804.383 after the implementation of PSAK 71

Tambahan modal disetor (tidak diaudit) 227.271.000 142.761.303 - - - - - 370.032.303 - 370.032.303 Additional paid-in capital (unaudited)

Opsi saham karyawan (tidak diaudit) - - - - 9.600.534 - - 9.600.534 - 9.600.534 Employee stock option (unaudited)

Total comprehensive loss

Total rugi komprehensif periode berjalan (tidak diaudit) - - - - - - (1.026.152.090) (1.026.152.090) - (1.026.152.090) for the period (unaudited)

Saldo 30 Juni 2020 (tidak diaudit) 1.644.643.911 6.147.495.505 56.186.707 (11.044.467 ) (7.331.996.526) 505.285.130 - 505.285.130 Balance as of June 30, 2020 (unaudited)

Saldo 31 Desember 2020 2.508.277.911 6.623.547.557 39.400.000 - 59.246.858 21.639.931 (7.654.886.018) 1.597.226.239 10.609.429 1.607.835.668 Balance as of December 31, 2020

Tambahan modal disetor (tidak diaudit) 1.356.383.611 793.217.008 - - - - - 2.149.600.619 - 2.149.600.619 Additional paid-in capital (unaudited)

Opsi saham karyawan (tidak diaudit) 164.206 80.762.217 - - (59.246.858) - - 21.679.565 - 21.679.565 Employee stock option (unaudited)

Selisih nilai transaksi mata uang asing - - - - - (89.549 ) - (89.549) - (89.549) Difference in foreign currencies

Total comprehensive income/(loss)

Total laba/(rugi) komprehensif periode berjalan (tidak diaudit) - - - - - 4.118.288 (766.237.937) (762.119.649) (784.190 ) (762.903.839) for the period (unaudited)

Saldo 30 Juni 2021 (tidak diaudit) 3.864.825.728 7.497.526.782 39.400.000 - - 25.668.670 (8.421.123.955 ) 3.006.297.225 9.825.239 3.016.122.464 Balance as of June 30, 2021 (unaudited)

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Catatan terlampir merupakan bagian integral dari The accompanying notes form an integral part of these

Catatan/

Notes 2021 2020

ARUS KAS DARI AKTIVITAS CASH FLOWS FROM OPERATING

OPERASI ACTIVITIES

Penerimaan kas dari pelanggan 900.005.373 806.235.806 Cash receipts from customers

Penerimaan kas dari pengguna Proceeds from the Company’s

online marketplace Perusahaan online marketplace users

yang belum diserahkan which has not been yet

kepada merchant - neto 16 303.297.244 387.835.994 transferred to merchants - net

Pembayaran kas kepada pemasok Payments to suppliers

dan karyawan (1.895.717.748) (1.918.341.063) and employees

Penerimaan dari pendapatan Receipts from finance

keuangan - neto 10.049.624 9.355.317 income - net

Penerimaan dari/(pembayaran Receipt from/(payments of)

untuk) aktivitas lainnya (66.944.206) (26.568.287) other operating activities

Pembayaran beban keuangan (2.533.854) (2.643.866) Payments of finance expense

Penerimaan dari tagihan pajak 981.332 - Receipt from claim for tax refund

Kas Neto yang Digunakan untuk Net Cash Used in

Aktivitas Operasi (750.862.235) (744.126.099) Operating Activities

ARUS KAS DARI AKTIVITAS CASH FLOWS FROM INVESTING

INVESTASI ACTIVITIES

Perolehan aset tetap 10 (2.990.542) (3.923.460) Acquisition of fixed assets

Penerimaan dari pelepasan Proceeds from disposal

aset tetap 10 13.588.177 1.313.206 of fixed assets

Perolehan aset takberwujud 14 (12.108) - Acquisition of intangible assets

Kas Neto yang Digunakan Net Cash Used in

untuk Aktivitas Investasi 10.585.527 (2.610.254) Investing Activities

ARUS KAS DARI AKTIVITAS CASH FLOWS FROM FINANCING

PENDANAAN ACTIVITIES

Pembayaran liabilitas sewa 11 (6.615.783) (6.504.180) Payments of lease liabilities

Penerimaan dari penambahan Proceeds from additional

setoran modal 21,22 1.958.566.769 379.632.837 capital contribution

Kas Neto yang Diperoleh Net Cash Provided by

dari Aktivitas Pendanaan 1.951.950.986 373.128.657 Financing Activities

KENAIKAN/(PENURUNAN) NET INCREASE/(DECREASE) IN

NETO KAS DAN SETARA KAS 1.211.674.278 (373.607.696) CASH AND CASH EQUIVALENTS

Effect of changes in foreign

Efek perubahan kurs mata uang asing exchange rates on

terhadap kas dan setara kas 31.621.944 8.563.302 cash and cash equivalents

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

AWAL TAHUN 1.484.437.936 883.986.972 AT BEGINNING OF YEAR

KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS

AKHIR PERIODE 5 2.727.734.158 518.942.578 AT END OF PERIODS

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7

1. UMUM 1. GENERAL

a. Pendirian Perusahaan a. Establishment of the Company

PT Bukalapak.com Tbk. (“Perusahaan”) didirikan di Indonesia pada tanggal 9 September 2011 berdasarkan Akta Notaris Dr. Misahardi Wilamarta, S.H., M.H., M.Kn., LL.M No. 11 pada tanggal yang sama. Akta pendirian ini disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. AHU-46088.AH.01.01 Tahun 2011 Tanggal 21 September 2011 serta diumumkan dalam Berita Negara No. 67060 Tambahan No. 91 Tanggal 13 November 2012. Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan dan terakhir dengan Akta Pernyataan Keputusan Rapat No. 112 tanggal 30 April 2021 yang dibuat di hadapan Aulia Taufani, S.H., Notaris di Jakarta Selatan mengenai peningkatan modal dasar dan modal ditempatkan dan modal disetor Perusahaan.

Perubahan ini telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan AHU- 0027374.AH.01.02.Tahun 2021 tanggal 4 Mei 2021 dan Surat Penerimaan Pemberitahuan Perubahan Anggaran Dasar No. AHU- AH.01.03-0288345 tanggal 4 Mei 2021 dan telah didaftarkan dalam Daftar Perseroan pada Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia di bawah No. AHU- 0082712.AH.01.11.Tahun 2021 tanggal 4 Mei 2021.

PT Bukalapak.com Tbk. (“the Company”) was established in Indonesia on September 9, 2011 based on Notarial Deed No. 11 on the same date of Dr. Misahardi Wilamarta, S.H., M.H., M.Kn., LL.M. The Company’s Articles of Association was approved by the Ministry of Justice of the Republic of Indonesia in its Decision Letter No. AHU-46088.AH.01.01 Tahun 2011 dated September 21, 2011 and was published in Supplement No. 67060 of the State Gazette No. 91 dated November 13, 2012. The Company’s Articles of Association has been amended several times and most recently by Deed of Meeting Decision No. 112 dated April 30, 2021, made in front of Aulia Taufani, S.H., a notary based in South Jakarta regarding increasing Company’s share capital and issued and fully paid. The amendment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in its Decision Letter No. 0027374.AH.01.02.Tahun 2020 dated May 4, 2021 and Letter of Acceptance No. AHU- AH.01.03-0288345 dated May 4, 2021 and has been registered in the Company Register at the Ministry of Law and Human Rights of the Republic of Indonesia under No. AHU-0082712.AH.01.11.Tahun 2021 dated May 4, 2021.

Ruang lingkup kegiatan Perusahaan seperti tertera di dalam Anggaran Dasar adalah bergerak dalam bidang usaha yang terkait dengan portal web dan platform digital dengan tujuan komersial di Indonesia. Perusahaan berdomisili di Metropolitan Tower, Lantai 22, Jalan Raden Adjeng Kartini, Kaveling 14, Jakarta Selatan. Perusahaan beroperasi secara komersial mulai tahun 2011.

In accordance with its Articles of Association, the Company engages mainly in activities related to web portal and commercial digital platform in Indonesia. The Company is domiciled in Metropolitan Tower, 22^nd Floor, Jalan Raden Adjeng Kartini, Kaveling 14, South Jakarta. The Company started its commercial operations in 2011.

Perusahaan tidak dimiliki oleh entitas induk karena tidak ada pemegang saham yang memiliki kendali.

The Company is not own by any Parent entity as there are no shareholder with controlling interest.

Dalam laporan keuangan konsolidasian Perusahaan dan entitas anak bersama-sama disebut sebagai “Kelompok Usaha”.

In the consolidated financial statements, the Company and its subsidiaries are collectively referred to as “the Group”.

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b. Dewan Komisaris dan Direksi, Komite Audit dan Karyawan

b. Boards of Commissioners and Directors, Audit Committee and Employees

Susunan Dewan Komisaris dan Dewan Direksi Perusahaan berdasarkan Akta Notaris No. 111 tanggal 30 April 2021 dari Aulia Taufani, SH.

dan Akta Notaris No. 16 tanggal 14 Desember 2020 dari Chandra Lim, S.H., LL.M., Notaris Jakarta pada tanggal 30 Juni 2021 dan 31 Desember 2020 adalah sebagai berikut:

The members of the Company's Boards of Commissioners and Directors based on Notarial Deed No. 111 dated April 30, 2021 by Aulia Taufani, SH. and Notarial Deed No. 16 dated December 14, 2020 by Chandra Lim, S,H., LL.M., Notary in Jakarta as of June 30, 2021 and December 31, 2020 are as follows:

30 Juni 2021 (Tidak Diaudit)/ 31 Desember 2020/

June 30, 2021 (Unaudited) December 31, 2020

Dewan Komisaris Board of Commissioners

Prof. Dr. Bambang Permadi

Komisaris Utama Soemantri Brojonegoro Sutiana Ali President Commissioner

Komisaris Dra. Zanuba Arifah CH.R Jay Geoffrey Wacher Commissioner

Komisaris RD Adi Sariaatmadja Douglas Lehman Feagin Commissioner

Komisaris Lau Eng Boon Lau Eng Boon Commissioner

Komisaris Zhang Lu Zhang Lu Commissioner

Dewan Direksi Board of Directors

Direksi Utama Muhammad Rachmat Kaimudin Muhammad Rachmat Kaimudin President Director

Direksi Teddy Nuryanto Oetomo Teddy Nuryanto Oetomo Director

Direksi Willix Halim Willix Halim Director

Direksi Natalia Firmansyah - Director

Dewan Komisaris dan Direksi Perusahaan merupakan personil manajemen kunci.

The Company’s Boards of Commissioners and Directors are the key management personnel.

Susunan komite audit berdasarkan hasil keputusan rapat Dewan Komisaris No.698/KA/SK-BOC/IV/2021 tanggal 30 April 2021 pada tanggal 30 Juni 2021 dan 31 Desember 2020 adalah sebagai berikut:

The members of Company’s Audit Committee based on result of meeting Boards of Commissioners No. 698/KA/SK-BOC/IV/2021 dated April 30, 2021 as of June 30, 2021 and December 31, 2020 are as follows:

30 Juni 2021 (Tidak Diaudit)/ 31 Desember 2020/

June 30, 2021 (Unaudited) December 31, 2020

Komite Audit Audit Committee

Prof. Dr. Bambang Permadi

Ketua Soemantri Brojonegoro - Chairman

Anggota Mawar Napitupulu - Member

Anggota Iwan Setiawan - Member

Pembentukan komite audit Perusahaan telah dilakukan sesuai dengan Peraturan BAPEPAM- LK No. IX.1.5, sebagaimana telah diperbarui dengan Peraturan Otoritas Jasa Keuangan No.55/POJK.04/2015 tanggal 23 Desember 2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit dan Peraturan Pencatatan Efek No. I-A, Lampiran Keputusan Direksi PT Bursa Efek Indonesia No. Kep- 00001/BEI/01-2014 tanggal 20 Januari 2014.

The establishment of the Company’s audit committee has complied with BAPEPAM-LK Rule No. IX.1.5, as renewed and replaced with Financial Services Authority Rule No.

55/POJK.04/2015 dated December 23, 2015 on the Establishment and Implementation Guidance of the Audit Committee and Securities Listing Regulation No. I-A, Appendix of Directors of PT Bursa Efek Indonesia No.

Kep-00001/BEI/01-2014 dated January 20, 2014.

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9

1. UMUM (lanjutan) 1. GENERAL (continued)

b. Dewan Komisaris dan Direksi, Komite Audit dan Karyawan

b. Boards of Commissioners and Directors, Audit Committee and Employees

Pada tanggal 30 Juni 2021 dan 31 Desember 2020 Kelompok usaha memiliki masing-masing 1.980 dan 1.810 karyawan (tidak diaudit).

As of June 30, 2021 and December 31, 2020, the Group has 1,980 and 1,810 employees, respectively (unaudited).

c. Penyelesaian Laporan Keuangan Konsolidasian

c. Completion of Consolidated Financial Statements

Manajemen Perusahaan bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian ini sesuai dengan Standar Akuntansi Keuangan di Indonesia, yang diselesaikan dan diotorisasi untuk diterbitkan oleh Direksi Perusahaan pada tanggal 18 Agustus 2021.

The Company’s management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Indonesian Financial Accounting Standards, which were completed and authorized for issuance by the Board of Directors of the Company on August 18, 2021.

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d. Entitas Anak yang Dikonsolidasikan d. Consolidated Subsidiaries

Perusahaan mempunyai kepemilikan saham secara langsung pada Entitas-entitas Anak berikut:

The Company has direct share ownerships in the following Subsidiaries:

Jumlah Aset (Sebelum Eliminasi)/

Persentase Kepemilikan Total Assets Efektif (%)/ (Before Elimination)

Tahun Effective Percentage (Dalam Jutaan Rupiah/

Beroperasi of Ownership (%) In Millions of Rupiah)

Secara

Perusahaan/

Company

Domisili/

Domicile

Komersial/

Start of Commercial Operations

Jenis Usaha/

Nature of Business

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020

Entitas Anak Langsung/

Direct Subsidiaries

PT Buka Pengadaan Indonesia Jakarta Selatan/ 2018 Perdagangan dan jasa/ 100,00 100,00 62.910 63.625 (BPI) (dahulu/formerly PT Abadi

Citra Indonesia (ACI))

South Jakarta Trading and services

PT Buka Mitra Indonesia (BMI) Jakarta Selatan/

South Jakarta

2021 Portal web dan platform digital dengan tujuan komersial/

Portal and commercial digital platform

100,00 100,00 368.078 4.506

PT Buka Investasi Bersama (BIB) (dahulu/formerly PT Buka Pendanaan Bersama (BPB))

Jakarta Selatan/

South Jakarta

2021 Perantara perdagangan efek reksa dana/

Intermediate trade of mutual funds product

79,73 79,73 52.252 52.912

PT Buka Usaha Indonesia (BUI) Jakarta Selatan/

South Jakarta 2020 Portal web dan

platform digital dengan tujuan komersial/

Portal and commercial digital platform

100,00 100 1.503 1.781

Bukalapak Pte Ltd Singapura/

Singapore

2021 Konsultan teknologi informasi (kecuali cybersecurity)/

Information technology consultancy (except cybersecurity)

100,00 - 4.706 -

Five Jack Co., Ltd (FJ) Korea Selatan/

South Korea

2013 (i) Pengembangan perangkat lunak, (ii) Pengembangan, konsultasi, dan penyediaan konten multimedia perangkat lunak dan midi-soft, (iii) Pengembangan, konsultasi, dan penyediaan pengolahan data, database, bisnis telekomunikasi bernilai tambah (termasuk pengoperasian ecommerce)/ (i) Software development, (ii) Development, consulting and provision of software and midi-soft multimedia content, (iii) Development, consulting and provision of data processing, databases, value- added

telecommunications business (including e- commerce operations)

100,00 - 14.706 -

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11

d. Entitas Anak yang Dikonsolidasikan (lanjutan)

d. Consolidated Subsidiaries (continued)

Perusahaan mempunyai kepemilikan saham secara langsung pada Entitas-entitas Anak berikut: (lanjutan)

The Company has direct share ownerships in the following Subsidiaries: (continued)

Secara

Perusahaan/

Company

Domisili/

Domicile

Komersial/

Jenis Usaha/

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020 Entitas Anak Langsung (lanjutan)

/Direct Subsidiaries (continued)

Five Jack Co., Ltd (FJ) (lanjutan)/ (continued)

Korea Selatan/

South Korea

2013 (iv) Produksi, distribusi dan perdagangan CD-ROM terkait dengan kegiatan bisnis di atas, (v) Pengembangan, konsultasi, dan penyediaan layanan Internet, (vi) Perencanaan pertunjukan dan menjalankan agensi acara, agensi, (vii) Pengembangan dan pendistribusian program siaran, (viii) Manajemen entertainment dan agensi, (ix) Perencanaan, produksi, impor dan penyediaan film, musik, dan animasi, (x) Produksi iklan dan pengoperasian biro iklan, (xi) Pengaturan untuk konser dalam atau luar negeri dan penempatan pekerjaan untuk entertainer/ (iv) Production, distribution and trading of CD- ROMs related to the above business activities, (v) Development, consulting and provision of Internet services, (vi) Planning of performances and running of event agencies, (vii) Development and distribution of broadcast programs, (viii) Management of entertainment and agencies, (ix) Planning, production, import and supply of films, music and animation, (x) Production of advertisements and operation of advertising agencies, (xi) Arrangements for domestic or foreign concerts and job placements for entertainers,

100,00 - 14.706 -

(15)

Perusahaan mempunyai kepemilikan saham secara langsung pada Entitas-entitas Anak berikut: (lanjutan)

The Company has direct share ownerships in the following Subsidiaries: (continued)

Secara

Perusahaan/

Company

Domisili/

Domicile

Komersial/

Jenis Usaha/

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020

30 Jun.

2021/

Jun. 30, 2021

31 Des.

2020/

Dec. 31, 2020 Entitas Anak Langsung (lanjutan)

/Direct Subsidiaries (continued)

Five Jack Co., Ltd (FJ) (lanjutan)/ (continued)

Korea Selatan/

South Korea

2013 (xii) Pelatihan dan pengarahan entertainer, (xiii) Bisnis penerbitan, perdagangan dan ritel, (xiv) Bisnis hak publikasi dalam dan luar negeri, (xv) Bisnis portal internet hiburan yang komprehensif, (xvi) Semua bisnis lain./ (xii) Training and briefing of entertainers, (xiii) publishing, trade and retail business, (xiv) inboard and abroad rights publications, (xv) Comprehensive entertainment internet portal business, (xvi) All other business.

100,00 - 14.706 -

Entitas Anak Tidak Langsung/Indirect Subsidiaries

Five Jack Indonesia Jakarta Barat/

West Jakarta

2013 Menjalankan usaha dalam bidang: (i) Aktivitas Jasa Informasi, (ii) Telekomunikasi, (iii) Aktivitas Pemrograman, Konsultasi Komputer dan Kegiatan yang berhubungan dengan itu, dan (iv) Aktivitas Jasa Keuangan, Bukan Asuransi dan Dana Pensiun./ Running a business in the fields of: (i) Information Service Activities , (ii) Telecommunications, (iii) Programming activities, computer consulting and related activities, and (iv) Financial services activities, non- insurance and pension funds.

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13

BPI (dahulu ACI) BPI (formerly ACI)

Berdasarkan Akta Notaris P. Suandi Halim, S.H.

No. 43 pada tanggal 28 Agustus 2017, para pemegang saham BPI (dahulu ACI) menyetujui pengalihan 22.500 lembar saham sebesar Rp2.250.000 dalam Perusahaan milik BPI (dahulu ACI) kepada Perusahaan.

Ruang lingkup kegiatan BPI adalah bergerak dalam bidang usaha yang terkait dengan perdagangan dan jasa di Indonesia.

Based on Notarial Deed of P. Suandi Halim, S.H. No. 43 dated August 28, 2017, the shareholders of BPI (formerly ACI) approved the transfer of 22,500 shares amounting Rp2,250,000 owned by BPI (formerly ACI) to the Company.

BPI engages mainly in activities related to trading and services in Indonesia.

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 42 pada tanggal 21 Mei 2019, para pemegang saham ACI menyetujui perubahan nama ACI menjadi BPI.

Based on Notarial Deed of Chandra Lim, S.H., LL.M. No. 42 dated May 21, 2019, the shareholders of ACI approved the change of ACI’s name to BPI.

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M., No. 29 tanggal 23 November 2020, Perusahaan memiliki 329.998 kepemilikan saham atau setara dengan kepemilikan 99,999% dan pemegang saham lainnya adalah BMI, sehingga kepemilikan efektifnya sebesar 100%.

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M., No. 17 pada tanggal 23 Februari 2021, para pemegang saham BPI menyetujui pengalihan 329.898 lembar saham sebesar Rp32.989.800 milik Perusahaan kepada BMI.

Pada tanggal 30 Juni 2021, Perusahaan memiliki 100 kepemilikan saham atau setara dengan kepemilikan 0,03% dan pemegang saham lainnya adalah BMI, sehingga kepemilikan efektifnya sebesar 100%.

Based on Notarial Deed No. 29 dated November 23, 2020 of Chandra Lim, S.H., LL.M., the Company owned 329,998 shares or equivalent to 99.999% ownership and the other shareholder is BMI, accordingly the effective of ownership is 100%.

Based on Notarial Deed of Chandra Lim, S.H., LL.M., No. 17 dated February 23, 2021, the shareholders of BPI approved the transfer of 329,898 shares amounting Rp32,989,800 owned by the Company to BMI. As of June 30, 2021, the Company owned 100 shares or equivalent to 0.03% ownership and the other shareholder is BMI, accordingly the effective of ownership is 100%.

BMI BMI

BMI didirikan di Indonesia pada tanggal 22 November 2018 berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 42 pada tanggal yang sama.

BMI was established in Indonesia on November 22, 2018 based on Notarial Deed No. 42 on the same date of Chandra Lim, S.H., LL.M.

Ruang lingkup kegiatan BMI adalah bergerak dalam bidang usaha yang terkait dengan portal web dan platform digital dengan tujuan komersial.

BMI engages mainly in activities related to web portal and commercial digital platform in Indonesia.

Pada tanggal 31 Desember 2020, Perusahaan memiliki 24.900 lembar saham BMI atau setara dengan 99,60%.

As of December 31, 2020, the Company has 24,900 BMI’s shares or equivalent to 99.60%.

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Entitas Anak Langsung Direct Subsidiaries

BMI (lanjutan) BMI (lanjutan)

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 29 tanggal 29 Januari 2021, para pemegang saham BMI menyetujui penerbitan 1.049.000 lembar saham baru kepada Perusahaan. Pada tanggal 30 Juni 2021, Perusahaan memiliki 1.073.900 kepemilikan saham atau setara dengan kepemilikan 99,991% dan pemegang saham lainnya adalah BUI, sehingga kepemilikan efektifnya sebesar 100%.

Based on Notarial Deed No. 29 dated January 29, 2021 of Chandra Lim, S.H., LL.M., the shareholders of BMI, approved issuance of 1,049,000 new shares to the Company. As of June 30, 2021, the Company owned 1.073.900 shares or equivalent to 99.991% ownership and the other shareholder is BUI, accordingly the effective of ownership is 100%.

BMI mulai beroperasi secara komersial pada bulan Januari 2021.

BMI started it’s commercial operation in January 2021.

BIB (dahulu BPB) BIB (formerly BPB)

BIB (dahulu BPB) didirikan di Indonesia pada tanggal 22 November 2018 berdasarkan Akta Notaris Chandra Lim. S.H., LL.M. No. 43 pada tanggal yang sama.

BIB (formerly BPB) was established in Indonesia on November 22, 2018 based on Notarial Deed No. 43 on the same date of Chandra Lim. S.H., LL.M.

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 5 pada tanggal 12 Juni 2019, para pemegang saham BPB menyetujui perubahan nama BPB menjadi BIB.

Based on Notarial Deed of Chandra Lim, S.H., LL.M. No. 5 dated June 12, 2019, the shareholders of BPB approved the change of BPB’s name to BIB.

Ruang lingkup kegiatan BIB adalah bergerak dalam bidang usaha sebagai perantara pedagang efek reksa dana di Indonesia.

BIB engages mainly in activities related to intermediate trade of mutual funds product in Indonesia.

Berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 17 pada tanggal 14 Desember, 2020, para pemegang saham BIB menyetujui penerbitan 7.500 lembar saham baru yang diambil seluruhnya oleh PT Ashmore Asset Management Indonesia Tbk dengan jumlah setoran modal dan tambahan modal disetor masing-masing sebesar Rp750.000 dan Rp49.250.000.

Based on Notarial Deed of Chandra Lim, S.H., LL.M. No. 17 dated December 14, 2020, the shareholders of BIB approved issuance of 7,500 new shares to PT Ashmore Asset Management Indonesia Tbk with total amount of paid-up capital and additional paid-in capital in amount of Rp750,000 and Rp49,250,000, respectively.

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15

Entitas Anak Langsung (lanjutan) Direct Subsidiaries (continued)

BIB (dahulu BPB) (lanjutan) BIB (formerly BPB) (continued)

Pada tanggal 30 Juni 2021 dan 31 Desember 2020, Perusahaan memiliki 29.900 lembar saham BIB atau setara dengan 79,73% dan pemegang saham lainnya adalah PT Ashmore Asset Management Indonesia Tbk dan PT Kreatif Media Karya memiliki masing-masing memiliki 7.500 lembar saham BIB atau setara 20% dan 100 lembar saham BIB atau setara 0,27%.

As of June 30, 2021 and December 31, 2020, the Company has 29,900 BIB’s shares or equivalent to 79.73% and the other shareholder is PT Ashmore Asset Management Indonesia Tbk and PT Kreatif Media Karya with ownership of 7,500 BIB’s shares or equivalent to 20% and 100 BIB’s shares or equivalent to 0.27%.

BIB mulai beroperasi secara komersial pada bulan Januari 2021.

BIB started it’s commercial operation in January 2021.

BUI BUI

BUI didirikan di Indonesia pada tanggal 22 November 2018 berdasarkan Akta Notaris Chandra Lim, S.H., LL.M. No. 44 pada tanggal yang sama.

BUI was established in Indonesia on November 22, 2018 based on Notarial Deed No. 44 on the same date of Chandra Lim, S.H., LL.M.

Ruang lingkup kegiatan BUI adalah bergerak dalam bidang usaha yang terkait dengan portal web dan platform digital dengan tujuan komersial.

BUI engages mainly in activities related to web portal and commercial digital platform in Indonesia.

Pada tanggal 30 Juni 2021 dan 31 Desember 2020, Perusahaan memiliki 24.900 dan 24.900 lembar saham BUI atau setara dengan 99,60% dan pemegang saham lainnya adalah BIB, sehingga kepemilikan efektifnya sebesar 100%.

As of June 30, 2021 and December 31, 2020, the Company has 24,900 BUI’s shares or equivalent to 99.60% and the other shareholder is BIB, accordingly the effective of ownership is 100%.

Bukalapak Pte. Ltd. Bukalapak Pte. Ltd.

Pada tanggal 16 Maret 2021, Perusahaan mendirikan Bukalapak Pte. Ltd. dengan kepemilikan 100%, yang berbadan hukum di Singapura dan telah mendapatkan nomor registrasi persetujuan 202109310R.

On March 16, 2021, the Company established Bukalapak Pte. Ltd. with 100% ownership, under of law of Singapore and has obtained approval registration number 202109310R.

Ruang lingkup kegiatan Bukalapak Pte. Ltd.

adalah bergerak dalam bidang usaha konsultan teknologi informasi (kecuali cybersecurity).

Bukalapak Pte. Ltd. engages mainly in activities related to information technology consultancy (except cybersecurity).