PT MEGA PERINTIS TBK AND SUBSIDIARIES PT MEGA PERINTIS TBK DAN ENTITAS ANAK

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DAN ENTITAS ANAK AND SUBSIDIARIES

Laporan Keuangan Konsolidasian Tanggal 31 Desember 2021 Dan Untuk Tahun Yang Berakhir

Pada Tanggal Tersebut

Beserta Laporan Auditor Independen (Mata Uang Rupiah Indonesia)

Consolidated Financial Statements As of December 31, 2021

And For The Year Then Ended

With Independent Auditors’ Report

(Indonesian Rupiah Currency)

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DAFTAR ISI/

TABLE OF CONTENTS

Halaman/Pages

Laporan Auditor Independen Independent Auditors’ Report

Laporan Posisi Keuangan Konsolidasian 1 - 3 Consolidated Statement of Financial Position

Laporan Laba Rugi dan Penghasilan Consolidated Statement of Profit or Loss and

Komprehensif Lain Konsolidasian 4 - 5 Other Comprehensive Income

Laporan Perubahan Ekuitas Konsolidasian 6 Consolidated Statement of Changes in Equity Laporan Arus Kas Konsolidasian 7 - 8 Consolidated Statement of Cash Flows Catatan atas Laporan Keuangan Konsolidasian 9 - 84 Notes to the Consolidated Financial Statements

Laporan Keuangan Tersendiri i - v The Separate Financial Statements

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The original report included herein is in the Indonesian Language.

LAPORAN AUDITOR INDEPENDEN INDEPENDENT AUDITORS’ REPORT

Laporan No. Xxxxxxxxxxxxxxxxxx Report No. xxxxxxxxxxxxxxxxxx

Pemegang Saham, Dewan Komisaris dan Direksi PT Mega Perintis Tbk

The Shareholders, the Boards of Commissioners and Directors

PT Mega Perintis Tbk

Kami telah mengaudit laporan keuangan konsolidasian PT Mega Perintis Tbk (“Perusahaan”) dan entitas anaknya terlampir, yang terdiri dari laporan posisi keuangan konsolidasian tanggal 31 Desember 2021, serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas konsolidasian untuk tahun yang berakhir pada tanggal tersebut, dan suatu ikhtisar kebijakan akuntansi signifikan dan informasi penjelasan lainnya.

We have audited the accompanying consolidated financial statements of PT Mega Perintis Tbk (the

“Company”) and its subsidiaries, which comprise the consolidated statement of financial position as of December 31, 2021, and the consolidated statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Tanggung jawab manajemen atas laporan keuangan Management’s responsibility for the financial statements

Manajemen bertanggung jawab atas penyusunan dan penyajian wajar laporan keuangan konsolidasian tersebut sesuai dengan Standar Akuntansi Keuangan di Indonesia, dan atas pengendalian internal yang dianggap perlu oleh manajemen untuk memungkinkan penyusunan laporan keuangan konsolidasian yang bebas dari kesalahan penyajian material, baik yang disebabkan oleh kecurangan maupun kesalahan.

Management is responsible for the preparation and fair presentation of such consolidated financial statements in accordance with Indonesian Financial Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Tanggung jawab auditor Auditors’ responsibility

Tanggung jawab kami adalah untuk menyatakan suatu opini atas laporan keuangan konsolidasian tersebut berdasarkan audit kami. Kami melaksanakan audit kami berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Standar tersebut mengharuskan kami untuk mematuhi ketentuan etika serta merencanakan dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah laporan keuangan konsolidasian tersebut bebas dari kesalahan penyajian material.

Our responsibility is to express an opinion on such consolidated financial statements based on our audit.

We conducted our audit in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether such consolidated financial statements are free from material misstatement.

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memperoleh bukti audit tentang angka-angka dan pengungkapan dalam laporan keuangan. Prosedur yang dipilih bergantung pada pertimbangan auditor, termasuk penilaian atas risiko kesalahan penyajian material dalam laporan keuangan, baik yang disebabkan oleh kecurangan maupun kesalahan.

Dalam melakukan penilaian risiko tersebut, auditor mempertimbangkan pengendalian internal yang relevan dengan penyusunan dan penyajian wajar laporan keuangan entitas untuk merancang prosedur audit yang tepat sesuai dengan kondisinya, tetapi bukan untuk tujuan menyatakan opini atas keefektivitasan pengendalian internal entitas. Suatu audit juga mencakup pengevaluasian atas ketepatan kebijakan akuntansi yang digunakan dan kewajaran estimasi akuntansi yang dibuat oleh manajemen, serta pengevaluasian atas penyajian laporan keuangan secara keseluruhan.

audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

In making those risk assessments, the auditors consider internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

Kami yakin bahwa bukti audit yang telah kami peroleh adalah cukup dan tepat untuk menyediakan suatu basis bagi opini audit kami.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opini Opinion

Menurut opini kami, laporan keuangan konsolidasian terlampir menyajikan secara wajar, dalam semua hal yang material, posisi keuangan konsolidasian PT Mega Perintis Tbk dan entitas anaknya tanggal 31 Desember 2021, serta kinerja keuangan dan arus kas konsolidasiannya untuk tahun yang berakhir pada tanggal tersebut, sesuai dengan Standar Akuntansi Keuangan di Indonesia.

In our opinion, the accompanying consolidated financial statements present fairly, in all material respects, the consolidated financial position of PT Mega Perintis Tbk and its subsidiaries as of December 31, 2021, and their consolidated financial performance and cash flows for the year then ended, in accordance with Indonesian Financial Accounting Standards.

Penekanan suatu hal Emphasis of matter

Kami membawa perhatian ke Catatan 39 atas laporan keuangan konsolidasian terlampir yang menjelaskan bahwa situasi perekonomian Indonesia akibat wabah virus Covid-19 serta dampaknya terhadap Perusahaan dan entitas anaknya serta rencana dan langkah- langkah yang dibuat oleh Perusahaan dan entitas anaknya dalam menghadapi kondisi ini. Meskipun demikian, terdapat suatu ketidakpastian material mengenai dampak dari kondisi saat ini terhadap bisnis dan operasi Perusahaan dan entitas anaknya di masa mendatang. Opini kami tidak dimodifikasi sehubungan dengan hal tersebut.

We draw attention to Note 39 to the accompanying consolidated financial statements which explains about Indonesian economic condition due to the Covid-19 virus pandemic and its impact on the Company and its subsidiaries, including the plans and steps made by the Company and its subsidiaries in dealing with this condition. However, there is material uncertainty about the impact of the current condition on the Company and its subsidiaries’ business and operation in the future. Our opinion is not modified in respect of this matter.

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Audit kami atas laporan keuangan konsolidasian PT Mega Perintis Tbk dan entitas anaknya pada tanggal 31 Desember 2021 dan untuk tahun yang berakhir pada tanggal tersebut dilaksanakan dengan tujuan untuk merumuskan suatu opini atas laporan keuangan konsolidasian tersebut secara keseluruhan.

Informasi keuangan tersendiri PT Mega Perintis Tbk (entitas induk) terlampir, yang terdiri dari laporan posisi keuangan tanggal 31 Desember 2021 serta laporan laba rugi dan penghasilan komprehensif lain, laporan perubahan ekuitas dan laporan arus kas untuk tahun yang berakhir pada tanggal tersebut (secara kolektif disebut sebagai “Informasi Keuangan Entitas Induk”), yang disajikan sebagai informasi tambahan terhadap laporan keuangan konsolidasian tersebut di atas, disajikan untuk tujuan analisis tambahan dan bukan merupakan bagian dari laporan keuangan konsolidasian terlampir yang diharuskan menurut Standar Akuntansi Keuangan di Indonesia. Informasi Keuangan Entitas Induk merupakan tanggung jawab manajemen serta dihasilkan dari dan berkaitan secara langsung dengan catatan akuntansi dan catatan lainnya yang mendasarinya yang digunakan untuk menyusun laporan keuangan konsolidasian terlampir.

Informasi Keuangan Entitas Induk telah menjadi objek prosedur audit yang diterapkan dalam audit atas laporan keuangan konsolidasian terlampir berdasarkan Standar Audit yang ditetapkan oleh Institut Akuntan Publik Indonesia. Menurut opini kami, Informasi Keuangan Entitas Induk disajikan secara wajar, dalam semua hal yang material, berkaitan dengan laporan keuangan konsolidasian terlampir secara keseluruhan.

Our audit of the accompanying consolidated financial statements of PT Mega Perintis Tbk and its subsidiaries as of December 31, 2021 and for the year then ended was performed for the purpose of forming an opinion on such consolidated financial statements taken as a whole. The accompanying separate financial information of PT Mega Perintis Tbk (parent entity), which comprises the statement of financial position as of December 31, 2021, and the statements of profit or loss and other comprehensive income, changes in equity, and cash flows for the year then ended (collectively referred to as the “Parent Entity Financial Information”), which is presented as a supplementary information to the above mentioned consolidated financial statements, is presented for the purposes of additional analysis and is not a required part of the accompanying consolidated financial statements under Indonesian Financial Accounting Standards. The Parent Entity Financial Information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the accompanying consolidated financial statements. The Parent Entity Financial Information has been subjected to the auditing procedures applied in the audit of the accompanying consolidated financial statements in accordance with Standards on Auditing establish by the Indonesian Institute of Certified Public Accountants. In our opinion, the Parent Entity Financial Information is fairly stated, in all material respects, in relation to the accompanying consolidated financial statements taken as a whole.

Kantor Akuntan Publik/Registered Public Accountants TERAMIHARDJA, PRADHONO & CHANDRA

Andri Rinaldi. S.E., CPA

Izin Akuntan Publik/Licence of Public Accountant No. AP.1221

25 Maret 2022 March 25, 2022

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Catatan atas Laporan Keuangan Konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari laporan keuangan konsolidasian secara keseluruhan.

The accompanying Notes to the Consolidated Financial Statements form an integral part of these consolidated financial statements.

ASET ASSETS

ASET LANCAR CURRENT ASSETS

Kas dan bank 2g, 4 6.449.546.085 9.952.854.519 Cash on hand and in banks

Piutang usaha Trade receivables

Pihak berelasi 2h,2i, Related parties

5, 15, 33 2.247.557.568 3.495.171.754

Pihak ketiga - setelah dikurangi Third parties - net of

penyisihan penurunan nilai allowance for impairment

piutang usaha sebesar of trade receivables of

Rp 5.627.838.917 pada Rp 5,627,838,917 in 2021

tahun 2021 dan 2020 2h, 5, 15 15.247.488.942 15.629.979.500 and 2020

Piutang lain-lain Other receivables

Pihak berelasi 2i, 6, 33 209.099.013 - Related party

Pihak ketiga 6 2.295.086.959 12.605.879 Third parties

Persediaan - setelah dikurangi Inventories - net of

penyisihan penurunan nilai allowance for declining in

persediaan sebesar value of inventories of

Rp 4.390.366.904 pada and Rp 4,390,366,904

tahun 2021 dan 2020 2j, 7, 15 256.644.961.625 233.118.090.002 in 2021 and 2020

Uang muka 8 6.036.382.669 8.660.021.746 Advances

Pajak dibayar di muka 2t, 18 3.737.360.322 2.121.830.113 Prepaid taxes

Biaya dibayar di muka 2k, 9 3.169.548.329 1.727.382.383 Prepaid expenses

Jumlah Aset Lancar 296.037.031.512 274.717.935.896 Total Current Assets

ASET TIDAK LANCAR NON-CURRENT ASSETS

Investasi pada Entitas Asosiasi - bersih 2n, 12 1.946.033.858 1.781.690.534 Investment in Associate - net

Advance payments for

Uang muka pembelian aset tetap 10 3.483.609.044 8.074.749.370 purchase of fixed assets

Aset tetap - setelah dikurangi Fixed assets - net of

akumulasi penyusutan sebesar accumulated depreciation of

Rp 113.494.660.950 pada tahun Rp 113,494,660,950 in 2021

2021 dan Rp 93.480.524.142 2l, 2m, and Rp 93,480,524,142

pada tahun 2020 10, 15, 16 87.010.717.494 100.400.821.865 in 2020

Aset hak guna - bersih 2o, 11 107.739.498.558 108.732.042.150 Right-of-use-assets - net Aset pajak tangguhan 2t, 18 8.405.403.356 12.506.975.007 Deferred tax assets Aset takberwujud - bersih 2p, 13 30.553.341.898 30.690.008.572 Intangible assets - net

Estimated claims for income

Taksiran klaim pajak penghasilan 2t, 18 2.807.036.940 2.807.036.940 tax refund Aset tidak lancar lainnya 2q, 14 24.756.428.442 23.917.289.451 Other non-current assets

Jumlah Aset Tidak Lancar 266.702.069.590 288.910.613.889 Total Non-Current Assets

JUMLAH ASET 562.739.101.102 563.628.549.785 TOTAL ASSETS

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Notes 2021 2020

LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY

LIABILITAS LIABILITIES

LIABILITAS JANGKA PENDEK CURRENT LIABILITIES

Utang bank jangka pendek 15 62.789.125.720 63.200.000.000 Short-term bank loans

Utang usaha Trade payables

Pihak ketiga 17 52.829.000.428 48.264.441.928 Third parties

Pihak berelasi 2i, 17, 33 4.550.537.537 12.643.750 Related party

Utang lain-lain - pihak ketiga Other payables

Pihak ketiga 21 12.089.705.599 18.134.104.980 Third parties

Pihak berelasi 2i, 21, 33 1.816.468 - Related party

Utang pajak 2t, 18 5.354.562.124 2.632.622.173 Taxes payables

Biaya masih harus dibayar 19 7.856.890.286 7.749.242.070 Accrued expenses

Liabilitas sewa yang direalisasi Current maturities of

dalam satu tahun 2o, 20 22.073.296.347 18.210.671.551 lease liabilities

Utang jangka panjang yang jatuh Current maturities

tempo dalam waktu satu tahun of long-term debts

Utang bank 15 6.788.583.753 4.433.011.816 Bank loans

Liabilities for purchase

Utang pembelian aset tetap 16 135.763.534 277.509.627 of fixed assets

Advance for transferred

Uang muka pelepasan Entitas Anak 1d - 10.600.000.000 of shares of subsidiary

Jumlah Liabilitas Jangka Pendek 174.469.281.796 173.514.247.895 Total Current Liabilities

LIABILITAS JANGKA PANJANG NON-CURRENT LIABILITIES

Liabilitas sewa - setelah dikurangi

bagian yang terealisasi dalam Lease liabilities -

satu tahun 2o, 20 48.566.924.739 51.407.327.914 net of current maturities

Utang jangka panjang - setelah

dikurangi bagian yang jatuh Long-term debts - net of

tempo dalam waktu satu tahun current maturities

Utang bank 15 14.366.962.305 11.171.436.672 Bank loans

Liabilities for purchase

Utang pembelian aset tetap 16 215.969.634 71.558.376 of fixed assets

Utang pihak berelasi 2i, 33 29.369.221.053 30.219.221.052 Due to related parties Utang lain-lain - pihak ketiga 21 - 28.121.381.081 Other payables - third parties

Estimasi liabilitas atas imbalan Estimated liabilities for

kerja karyawan 2u, 22 11.979.267.662 8.689.369.533 employees’ benefits

Jumlah Liabilitas Jangka Panjang 104.498.345.393 129.680.294.628 Total Non-Current Liabilities

JUMLAH LIABILITAS 278.967.627.189 303.194.542.523 TOTAL LIABILITIES

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Notes 2021 2020

EKUITAS EQUITY

Ekuitas yang Dapat Equity Attributable to

Diatribusikan Kepada the Equity Holders of

Pemilik Entitas Induk the Parent Company

Modal saham - nilai nominal Capital stock - Rp 100

Rp 100 per saham par value per share

Modal dasar - Authorized -

2.400.000.000 saham 2,400,000,000 shares

Modal ditempatkan dan disetor Issued and fully paid -

penuh - 870.171.478 saham 23 87.017.147.800 87.017.147.800 870,171,478 shares Tambahan modal disetor - bersih 2d, 2y, 24 67.295.385.908 67.295.385.908 Additional paid-in capital - net Penghasilan komprehensif lain 481.747.996 (192.166.057 ) Other comprehensive income

Saldo laba Retained earnings

Telah ditentukan penggunaannya 25 500.000.000 500.000.000 Appropriated

Belum ditentukan penggunaannya 128.472.752.206 97.824.264.183 Unappropriated

Sub-jumlah 283.767.033.910 252.444.631.834 Sub-total

Kepentingan Non-Pengendali 2c, 26 4.440.003 7.989.375.428 Non-Controlling Interest

JUMLAH EKUITAS 283.771.473.913 260.434.007.262 TOTAL EQUITY

JUMLAH LIABILITAS TOTAL LIABILITIES

DAN EKUITAS 562.739.101.102 563.628.549.785 AND EQUITY

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Catatan/

Notes 2021 2020

PENJUALAN BERSIH 2i, 2r, 27, 33 463.875.808.021 326.772.159.406 NET SALES

BEBAN POKOK PENJUALAN 2i, 2r, 28, 33 (205.415.040.368 ) (149.995.139.724 ) COST OF GOODS SOLD

LABA BRUTO 258.460.767.653 176.777.019.682 GROSS PROFIT

Beban penjualan 2r, 29 (153.669.627.591 ) (145.858.337.944 ) Selling expenses

General and administrative

Beban umum dan administrasi 2r, 30 (51.279.092.821 ) (51.376.213.064 ) expenses Beban keuangan 2r, 31 (20.889.068.110 ) (22.397.994.717 ) Financing expenses

Pendapatan bunga 2r 23.644.714 58.955.552 Interest income

Bagian atas laba bersih Equity in net profit of

Entitas Asosiasi 2n, 12 163.358.946 16.444.380 Associate

Foreign exchange

Selisih kurs - bersih 2s (380.993.649) 175.921.717 differentials - net

Gain (loss) on

Laba (rugi) penjualan aset tetap 10 32.418.534 (518.243.900 ) sale of fixed assets Pendapatan (beban) lain-lain - bersih 2r, 32 4.771.558.398 (1.372.785.349 ) Others income (expense) - net

INCOME (LOSS) BEFORE

LABA (RUGI) SEBELUM MANFAAT INCOME TAX BENEFIT

(BEBAN) PAJAK PENGHASILAN 37.232.966.074 (44.495.233.643 ) (EXPENSE)

MANFAAT (BEBAN) PAJAK INCOME TAX BENEFIT

PENGHASILAN 2t, 18 (EXPENSE)

Pajak kini (2.539.934.760 ) (1.715.792.320 ) Current tax

Pajak tangguhan (3.911.769.079 ) 8.590.744.578 Deferred tax

Manfaat (Beban) Pajak Penghasilan (6.451.703.839 ) 6.874.952.258 Income Tax Benefit (Expense)

INCOME (LOSS) FOR

LABA (RUGI) TAHUN BERJALAN 30.781.262.235 (37.620.281.385 ) THE YEAR

OTHER COMPREHENSIVE

LABA (RUGI) KOMPREHENSIF LAIN INCOME (LOSS)

Item that Will Not be

Pos yang Tidak Akan Direklasifikasi ke Reclassified Subsequently

Laba Rugi to Profit or Loss

Laba (rugi) aktuarial atas program Actuarial gain (loss) of

imbalan pasti 2u, 22 862.738.966 (235.712.726 ) defined benefit plan

Bagian penghasilan komprehensif lain Share in other comprehensive

Entitas Asosiasi 2n, 12 984.378 (9.168.972 ) income of associate

Pajak terkait atas penghasilan Related tax on other

komprehensif lain 2t, 18 (189.802.572 ) 51.856.800 comprehensive income

Laba (rugi) komprehensif lain - setelah Other comprehensive income

pajak 673.920.772 (193.024.898 ) (loss) - net of tax

TOTAL COMPREHENSIVE

JUMLAH LABA (RUGI) KOMPREHENSIF INCOME (LOSS)

TAHUN BERJALAN 31.455.183.007 (37.813.306.283 ) FOR THE YEAR

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Catatan/

Notes 2021 2020

LABA (RUGI) TAHUN BERJALAN

YANG DAPAT DIATRIBUSIKAN INCOME (LOSS) FOR THE

KEPADA: YEAR ATTRIBUTABLE TO:

Equity Holders of

Pemilik Entitas Induk 30.912.002.547 (34.876.183.678 ) the Parent Company Kepentingan Non-Pengendali 2c (130.740.312) (2.744.097.707 ) Non-Controlling Interest

JUMLAH 30.781.262.235 (37.620.281.385 ) TOTAL

JUMLAH LABA (RUGI) KOMPREHENSIF TOTAL COMPREHENSIVE

LAIN TAHUN BERJALAN YANG DAPAT INCOME (LOSS) FOR THE

DIATRIBUSIKAN KEPADA: YEAR ATTRIBUTABLE TO:

Equity Holders of

Pemilik Entitas Induk 31.585.916.600 (35.069.342.649 ) the Parent Company Kepentingan Non-Pengendali 2c, 26 (130.733.593) (2.743.963.634 ) Non-Controlling Interest

JUMLAH 31.455.183.007 (37.813.306.283 ) TOTAL

Laba (Rugi) per Saham yang Diatribusikan Earning (Loss) per Share

kepada Pemilik Attributable to Equity Holders

Entitas Induk 2v, 36 36 (40 ) of the Parent Company

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6

Equity Attributable to the Equity Holders of the Parent Company

Saldo Laba/Retained Earnings

Penghasilan

Komprehensif

Tambahan Lain/ Telah Belum Kepentingan

Modal Disetor/ Other Ditentukan Ditentukan Non-Pengendali/ Jumlah

Catatan/ Modal Saham/ Additional Paid-in Comprehensive Penggunaanya/ Penggunaannya/ Sub-Jumlah/ Non- Controlling Ekuitas Notes Capital Stock Capital - Net Income Appropriated Unappropriated Sub-Total Interest Total Equity

Saldo 31 Desember 2019 87.017.147.800 67.295.385.908 992.914 250.000.000 139.951.536.552 294.515.063.174 10.787.709.287 305.302.772.461 Balance as of December 31, 2019

Penyesuaian saldo awal atas Beginning balance adjustments for

penerapan PSAK 73 - - - - (7.001.088.691 ) (7.001.088.691 ) (54.370.225 ) (7.055.458.916 ) implementation of PSAK 73

Dana cadangan umum 25 - - - 250.000.000 (250.000.000 ) - - - General reserve

Rugi tahun berjalan - - - - (34.876.183.678 ) (34.876.183.678 ) (2.744.097.707 ) (37.620.281.385 ) Loss for the year

Rugi komprehensif lain - setelah pajak - - (193.158.971 ) - - (193.158.971 ) 134.073 (193.024.898 ) Other comprehensive loss - net of tax

Saldo 31 Desember 2020 87.017.147.800 67.295.385.908 (192.166.057 ) 500.000.000 97.824.264.183 252.444.631.834 7.989.375.428 260.434.007.262 Balance as of December 31, 2020

Pelepasan Entitas Anak 1d - - - - (263.514.524 ) (263.514.524 ) (7.854.201.832 ) (8.117.716.356 ) Divestment of Subsidiary

Laba tahun berjalan - - - - 30.912.002.547 30.912.002.547 (130.740.312 ) 30.781.262.235 Income for the year

Laba komprehensif lain - setelah pajak - - 673.914.053 - - 673.914.053 6.719 673.920.772 Other comprehensive income - net of tax

Saldo 31 Desember 2021 87.017.147.800 67.295.385.908 481.747.996 500.000.000 128.472.752.206 283.767.033.910 4.440.003 283.771.473.913 Balance as of December 31, 2021

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Notes 2021 2020

ARUS KAS DARI CASH FLOWS FROM

AKTIVITAS OPERASI OPERATING ACTIVITIES

Penerimaan kas dari pelanggan 465.505.912.763 366.252.584.929 Cash received from customers Pembayaran kas kepada pemasok (188.135.495.586) (145.194.533.735 ) Cash paid to suppliers Pembayaran kas kepada karyawan (108.992.512.070) (110.081.784.534 ) Cash paid to employees Pembayaran beban usaha (50.806.924.671) (32.411.302.609 ) Payment of operating expenses Pembayaran beban keuangan (20.889.068.110) (21.857.095.496 ) Payment of financing expenses

Penerimaan lain-lain 7.664.614.158 1.264.862.228 Other receipts

Pembayaran lain-lain (3.330.719.823) (3.604.518.140 ) Other payments

Pajak penghasilan dan pajak Income tax and value

pertambahan nilai (1.433.525.014) (5.845.086.882 ) added tax

Penerimaan kas dari Cash received from

pendapatan bunga 23.644.714 58.955.552 interest income

Kas Bersih yang Diperoleh dari Net Cash Provided by

Aktivitas Operasi 99.605.926.361 48.582.081.313 Operating Activities

AKTIVITAS INVESTASI INVESTING ACTIVITIES

Perolehan aset tetap 10 (24.591.916.178) (13.461.452.906 ) Acquisition of fixed assets

Advance payments for

Uang muka pembelian aset tetap 10 (3.483.609.044) (8.074.749.370 ) purchase of fixed assets

Proceeds from sale

Hasil penjualan aset tetap 10 427.914.385 2.544.360.346 of fixed assets

Proceeds from divesment

Hasil pelepasan Entitas Anak 1d 2.650.000.000 - of Subsidiary

Advance from divestment

Uang muka pelepasan Entitas Anak 1d - 10.600.000.000 of subsidiary

Kas Bersih yang Digunakan untuk Net Cash Flows Used in

Aktivitas Investasi (24.997.610.837) (8.391.841.930 ) Investing Activities

AKTIVITAS PENDANAAN FINANCING ACTIVITIES

Penerimaan utang bank 15 193.415.954.896 73.973.944.900 Proceeds from bank loans Pembayaran utang bank 15 (188.275.731.606) (69.216.897.856 ) Payments of bank loans Pembayaran liabilitas sewa 20 (47.538.564.262) (40.155.847.643 ) Payments of lease liabilities

Pembayaran Payments of

utang lain-lain - pihak ketiga 21 (34.165.780.464) (4.874.186.272 ) other payables - third parties

Pembayaran utang Payments of due to

pihak berelasi 33 (13.850.000.000) (4.650.252.632 ) related parties

Penambahan utang Addition of due to

pihak berelasi 33 13.001.816.468 2.410.000.000 related parties

Pembayaran utang Payments of liabilities for

pembelian aset tetap 16 (353.298.235) (487.416.991 ) purchase of fixed assets

Kas Bersih yang Digunakan untuk Net Cash Used in

Aktivitas Pendanaan (77.765.603.203) (43.000.656.494 ) Financing Activities

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Notes 2021 2020

DECREASE

PENURUNAN BERSIH IN CASH ON HAND

KAS DAN BANK (3.157.287.679) (2.810.417.111) AND IN BANKS

Decrease in cash on hand

Penurunan kas dan bank akibat and in banks due to

pelepasan entitas anak (346.020.755) - divestment of subsidiary

CASH ON HAND

KAS DAN BANK AND IN BANKS

AWAL TAHUN 9.952.854.519 12.763.271.630 AT BEGINNING OF YEAR

CASH ON HAND

KAS DAN BANK AND IN BANKS

AKHIR TAHUN 6.449.546.085 9.952.854.519 AT END OF YEAR

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9

a. Pendirian Perusahaan a. Establishment of the Company

PT Mega Perintis Tbk (“Perusahaan”) didirikan di Indonesia pada tanggal 21 Oktober 2005, berdasarkan akta Notaris Ruli Iskandar, S.H., No. 3.

Akta pendirian tersebut telah disahkan oleh Menteri Kehakiman Republik Indonesia dalam Surat Keputusan No. C-03671 HT.01.01.TH.2006 tanggal 10 Februari 2006. Anggaran Dasar Perusahaan telah mengalami beberapa kali perubahan, terakhir dengan akta Notaris Liestiani Wang, S.H., M.Kn., No. 100 tanggal 29 November 2019, sehubungan pelaksanaan PMTHMETD. Akta tersebut telah diterima dan dicatat di dalam Sistem Administrasi Badan Hukum Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia dengan Surat Keputusan No. AHU-AH.01.03-0367549 tanggal 3 Desember 2019.

PT Mega Perintis Tbk (the "Company") was established in Indonesia on October 21, 2005, based on the notarial deed of Ruli Iskandar, S.H., No. 3.

The deed of establishment was approved by the Minister of Justice of the Republic of Indonesia in its Decree No. C-03671 HT.01.01.TH.2006 dated February 10, 2006. The Company's Articles of Association have been amended several times, most recently by Notarial Deed of Liestiani Wang, S.H., M.Kn., No. 100 dated November 29, 2019, in connection with the capital increase without pre- emptive rights. The deed was received and recorded in the Legal Entity Administration System of the Ministry of Law and Human Rights of the Republic of Indonesia in its Decree No. AHU-AH.01.03-0367549 dated December 3, 2019.

Sesuai Pasal 3 Anggaran Dasar Perusahaan, maksud dan tujuan Perusahaan dalam bidang perdagangan umum dan eceran. Untuk mencapai maksud dan tujuan tersebut di atas Perseroan dapat melaksanakan kegiatan usaha sebagai berikut:

In accordance with Article 3 of the Company's Articles of Association, the Company's aims and objectives are running and conducting business in general and retail trading. To achieve the aims and objectives above the Company can carry out business activities as follows:

• Menjalankan usaha dalam perdagangan, antara lain perdagangan yang berhubungan dengan pakaian jadi (garment), sepatu, tas, perlengkapan olahraga baik perdagangan secara besar maupun eceran.

• Dan bertindak sebagai agen, supplier, waralaba dan distributor dari badan-badan dan perusahan- perusahaan lain, baik dari dalam maupun luar negeri.

• Running a trading business which include trading related to apparel (garment), shoes, bags, sports equipment both general and retail trading.

• Act as a agent, supplier, franchisee and distributor of - other agencies and companies, both local and foreign country.

Untuk mencapai maksud dan tujuan tersebut di atas serta untuk menunjang kegiatan usaha utama Perusahaan tersebut di atas, Perusahaan dapat melaksanakan kegiatan usaha penunjang, antara lain sebagai berikut:

To achieve the aims and objectives above and to support the main business activities of the Company, the Company may carry out supporting business activities, including the following:

• Menjalankan kegiatan impor dan ekspor, pulau atau daerah serta lokal.

• Berusaha dalam bidang pemberian jasa untuk pelayanan berbagai usaha yang berkaitan dengan usaha utama Perusahaan, terutama di bidang perdangangan besar maupun eceran (kecuali jasa perjalanan serta konsultasi dalam bidang hukum dan perpajakan)

• Menjalankan usaha dalam bidang industri pabrik dari segala bahan yang dapat diproduksi di dalam negeri termasuk produk pakaian jadi, alas kaki dan kerajinan tangan.

• Menjalankan usaha dalam bidang pengangkutan dengan menggunakan kendaraan-kendaraan bermotor, baik untuk angkutan orang (penumpang) maupun angkutan barang.

• Carry out import and export activities, island or region and local.

• Doing business in providing services for various business services related to the main business of the Company, especially in the field of general and retail trading (except in travel services; and law and taxation consultation services)

• Running a business in the manufacture industry from all materials that can be produced domestically, including apparel, footwear and handicraft products.

• Conducting business in the field of transportation by using motorized vehicles, both for the transportation of people (passengers) and transportation of goods.

Perusahaan berdomisili di Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, Jakarta Selatan.

Perusahaan memulai kegiatan operasi komersialnya sejak tahun 2005. Pemegang saham mayoritas Perusahaan adalah Verosito Gunawan (lihat Catatan 23).

The Company is domiciled at Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, South Jakarta.

The Company commenced its commercial operations in 2005. The majority shareholder of the Company is Verosito Gunawan (see Note 23).

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10 b. Penawaran Umum dan Aksi Korporasi yang

Mempengaruhi Modal Saham yang Ditempatkan dan Disetor Penuh

b. Public Offering and Corporate Actions Affecting Issued and Fully Paid Share Capital

Penawaran Umum Saham Perdana Initial Public Offering

Pada tanggal 5 Desember 2018, Perusahaan memperoleh pernyataan efektif dari Dewan Komisioner Otoritas Jasa Keuangan (OJK) dengan Surat No. S-176/D.04/2018 untuk melakukan penawaran umum saham kepada masyarakat sebanyak 197.000.000 saham dengan nilai nominal Rp 100 per saham dengan harga penawaran Rp 298 per saham.

On December 5, 2018, the Company obtained an effective statement from the Board of Commissioners of the Financial Services Authority (OJK) in their Letter No. S-176/D.04/2018 to conduct public offering as much as 197,000,000 shares with a nominal value of Rp 100 per share at an offering price of Rp 298 per share.

Pada tanggal 12 Desember 2018, seluruh saham Perusahaan telah tercatat pada Bursa Efek Indonesia.

As of December 12, 2018, all of the Company’s shares are listed in the Indonesia Stock Exchange.

Penambahan Modal Tanpa Hak Memesan Efek Terlebih Dahulu (PMTHMETD)

Capital Increase Without Pre-emptive Rights (PMTHMETD)

Berdasarkan Rapat Umum Pemegang Saham Luar Biasa yang diadakan pada tanggal 13 November 2019 yang diaktakan dalam Akta Notaris No. 100 pada tanggal 29 November 2019, oleh Liestiani Wang, S.H., M.Kn., notaris di Jakarta, para pemegang saham antara lain, menyetujui pelaksanaan PMTHMETD sebanyak-banyaknya 79.700.000 saham atau 10% dari modal ditempatkan dan disetor penuh dengan nilai nominal Rp 100.

Based on the Extraordinary General Meeting of Shareholders which was held on November 13, 2019 which has been notarized by Notarial Deed No. 100 date November 29, 2019 by Liestiani Wang, S.H., M.Kn., a notary in Jakarta, the shareholders among others, approved the capital increase without pre- emptive rights with maximum of 79,700,000 shares or 10% of Company’s issued and paid-up capital with nominal value of Rp 100.

Pada tanggal 21 November 2019, Perusahaan telah memperoleh persetujuan pencatatan PMTHMETD dari Bursa Efek Indonesia, sejumlah 73.171.478 saham dengan nilai nominal Rp 100 per saham dan harga pelaksanaan sebesar Rp 434 per saham, melalui Surat No. S-07527/BEI.PP3/11-2019.

On November 21, 2019, the Company has obtained the registration approval from Indonesia Stock Exchange for 73,171,478 shares with a nominal value of Rp 100 per share and implementation price of Rp 434 per share, through its Letter No. S-07527/BEI.PP3/11-2019.

Pada tanggal 29 November 2019, seluruh saham Perusahaan telah tercatat pada Bursa Efek Indonesia.

As of November 29, 2019, all of the Company’s shares are listed in the Indonesia Stock Exchange.

c. Dewan Komisaris, Direksi, Komite Audit dan Karyawan

c. Board of Commissioners, Directors, Audit Committee and Employees

Susunan Komisaris dan Direksi Perusahaan pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut:

The Company’s Boards of Commissioners and Director as of December 31, 2021 and 2020 are as follows:

Komisaris Board of Commissioners

Komisaris Utama : Vanda Gunawan : President Commissioner

Komisaris Independen : Ida Bagus Oka Nila : Independent Commissioner

Direksi Board of Directors

Direktur Utama : Franxiscus Afat Adinata Nursalim : President Director

Direktur : Verosito Gunawan : Director

Direktur : Luki Rusli : Director

Susunan Komite Audit Perusahaan pada tanggal 31 Desember 2021 dan 2020 adalah sebagai berikut:

The composition of the Company’s Audit Committee as of December 31, 2021 and 2020 are as follows:

Ketua : Ida Bagus Oka Nila : Chairman

Anggota : Shinta Rahayu : Member

Anggota : Livia : Member

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11 c. Dewan Komisaris, Direksi, Komite Audit dan

Karyawan (lanjutan)

c. Board of Commissioners, Directors, Audit Committee and Employees (continued)

Jumlah remunerasi yang diberikan kepada komisaris dan direksi Perusahaan adalah sekitar Rp 6,32 milyar dan Rp 5,05 milyar, masing-masing untuk tahun yang berakhir pada tanggal-tanggal 31 Desember 2021 dan 2020.

Total remuneration paid to the Company’s Commissioners and Directors was approximately Rp 6.32 billion and Rp 5.05 billion, for the years ended December 31, 2021 and 2020, respectively.

Berdasarkan Surat Keputusan Direksi No. 032/DIR- MP/IX/18 tanggal 12 September 2018, Perusahaan telah menunjuk Franxiscus Afat Adinata Nursalim sebagai Sekretaris Perusahaan.

Based on Directors Decree No. 032/DIR-MP/IX/18 dated September 12, 2018, the Company has appointed Franxiscus Afat Adinata Nursalim as the Corporate Secretary.

Berdasarkan Surat Keputusan Direksi No. 325/DIR- MP/XII/19 tanggal 9 Desember 2019, Perusahaan telah menunjuk M. Toni Hartono sebagai Kepala Unit Audit Internal Perusahaan.

Based on Directors Decree No. 325/DIR-MP/XII/19 dated December 9, 2019, the Company has appointed M. Toni Hartono as Head of the Company's Internal Audit Unit.

Berdasarkan Surat Keputusan Direksi No. 033/DIR- MP/IX/18 tanggal 12 September 2018, Perusahaan telah menunjuk Susilawati sebagai Kepala Unit Audit Internal Perusahaan.

Based on Directors Decree No. 033/DIR-MP/IX/18 dated September 12, 2018, the Company has appointed Susilawati as Head of the Company's Internal Audit Unit.

Pada tanggal 31 Desember 2021 dan 2020, jumlah karyawan tetap Perusahaan dan Entitas Anak, masing-masing sejumlah 176 orang dan 129 orang (tidak diaudit).

As of December 31, 2021 and 2020, the Company has a total of 176 and 129 permanent employees, respectively (unaudited).

d. Kepemilikan Saham pada Entitas Anak dan Entitas Asosiasi

d. Share Ownership in Subsidiaries and Associate

Perusahaan memiliki kepemilikan saham secara langsung maupun tidak langsung pada Entitas Anak sebagai berikut:

The Company has direct and indirect ownership in the following Subsidiaries as follows:

Tahun

Beroperasi

Secara

Komersial/ Jumlah Aset sebelum Eliminasi

Kegiatan Commencement (dalam Jutaan Rupiah)

Usaha/ of Tempat Total Assets

Entitas Anak/ Principal Commercial Kedudukan/ Persentase Pemilikan (%)/ Before Elimination

Subsidiaries Activity Operations Domicile Percentage of Ownership (%) (In Million Rupiah)

2021 2020 2021 2020

Pemilikan langsung/

Direct Ownership PT Mega Putra

Garment (MPG) *) Produsen

pakaian jadi/

Manufacture of

apparel 2014 Jakarta 99,99% 99,99% 146.189 172.717

PT Mitrelindo Global (MG) Perdagangan/

Trading 2014 Jakarta 99,99% 99,99% 98.402 45.328

Pemilikan tidak langsung melalui MPG/

Indirect Ownership Through MPG PT Maxindo Global

Internusa (MGI) **) Produsen pakaian jadi/

Manufacture of

apparel 2019 Jakarta - 53,00% - 26.783

*) termasuk kepemilikan efektif tidak langsung melalui MG sebesar 39,99%

including indirect effective ownership through MG of 39.99%.

**) didekonsolidasi pada tahun 2021/

deconsolidated in 2021.

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12 d. Kepemilikan Saham pada Entitas Anak dan Entitas

Asosiasi (lanjutan)

d. Share Ownership in Subsidiaries and Associate (continued)

MPG MPG

MPG didirikan di Indonesia pada tanggal 26 Februari 2014, berdasarkan Akta Notaris Sendy Yudhawan, S.H., M.Kn., No. 02. Akta pendirian tersebut telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-10.04332.PENDIRIAN-PT.2014 tanggal 3 Maret 2014.

MPG was established in Indonesia on February 26, 2014, based on Notarial Deed Sendy Yudhawan, S.H., M.Kn., No. 02. The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-10.04332.PENDIRIAN-PT.2014 dated March 3, 2014.

Sesuai Anggaran Dasar MPG, ruang lingkup kegiatan MPG terutama adalah bergerak dalam bidang produsen pakaian jadi. MPG berdomisili di Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, Jakarta Selatan. MPG memulai kegiatan operasi komersialnya sejak tahun 2014.

In accordance to MPG’s Articles of Association, the scope of MPG’s activities is primarily to engage in manufacture of apparel. MPG is domiciled at Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, South Jakarta. MPG commenced its commercial operations in 2014.

MG MG

MG didirikan di Indonesia pada tanggal 30 Juli 2013, berdasarkan Akta Notaris Heri Martono, S.H., No. 06. Akta pendirian tersebut telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-46918.AH.01.01.Tahun 2013 tanggal 5 September 2013.

MG was established in Indonesia on July 30, 2013, based on Notarial Deed Heri Martono, S.H., No. 06.

The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU- 46918.AH.01.01.Tahun 2013 dated September 5, 2013.

Sesuai Anggaran Dasar MG, ruang lingkup kegiatan MG terutama adalah bergerak dalam bidang perdagangan. MG berdomisili di Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, Jakarta Selatan.

MG memulai kegiatan operasi komersialnya sejak tahun 2014.

In accordance to MG’s Articles of Association, the scope of MG’s activities is primarily to engage in trading. MG is domiciled at Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, South Jakarta. MG commenced its commercial operations in 2014.

Kombinasi Bisnis Entitas Sepengendali Business Combinations with Entities Under Common Control

Berdasarkan Akta Pengoperan Hak-hak atas Saham tanggal 29 Juni 2018, Perusahaan membeli saham MG (entitas di bawah pengendalian yang sama) milik Verosito Gunawan, Vanda Gunawan, Dhiraj So Subash, Cuntoro Kinardi, Franxiscus Afat Adinata Nursalim, Budi Kurniawan dan Hartanto Rahardja (pihak-pihak berelasi), masing-masing sejumlah 43.370 saham, 15.300 saham, 12.825 saham, 7.110 saham, 5.400 saham, 3.420 saham dan 2.565 saham, atau secara keseluruhan mewakili 59,99%

kepemilikan pada MG dengan harga beli sebesar Rp 8.999.000.000, sehingga kepemilikan Perusahaan pada MG mengalami peningkatan dari 40% menjadi 99,99%.

Based on the Deed of Transfer of Rights on Shares dated June 29, 2018, the Company purchases shares of MG (entity under common control) owned by Verosito Gunawan, Vanda Gunawan, Dhiraj So Subash, Cuntoro Kinardi, Franxiscus Afat Adinata Nursalim, Budi Kurniawan and Hartanto Rahardja (related parties), amounted to 43,370 shares, 15,300 shares, 12,825 shares, 7,110 shares, 5,400 shares, 3,420 shares and 2,565 shares, respectively or representing 59.99% ownership in MG with a purchase price amounting to Rp 8,999,000,000, which the Company's ownership in MG increased from 40% to 99.99%.

Akuisisi MG oleh Perusahaan tersebut memenuhi kategori kombinasi bisnis antara entitas sepengendali sebagaimana diuraikan di dalam PSAK 38 (Revisi 2012) tentang “Kombinasi Bisnis Entitas Sepengendali”, sehingga akuisisi tersebut diakui menggunakan metode penyatuan kepentingan.

Jumlah selisih yang timbul antara biaya perolehan dan bagian proporsional atas nilai tercatat aset neto seluruhnya diakui sebagai “Selisih Nilai Kombinasi Bisnis Entitas Sepengendali” dan disajikan sebagai bagian "Tambahan Modal Disetor" di bagian ekuitas pada laporan posisi keuangan konsolidasian.

MG acquisition by the Company fulfills the business combination category with entities under common control as described in PSAK 38 (Revised 2012)

"Business Combinations Under Common Control", the acquisition is recognized using the pooling of interest method. The amount of the difference arising between the acquisition cost and the proportionate share of the net carrying amount of the net assets is recognized as

"Difference in Value of Business Combination of Entities Under Common Control" and is presented as an "Additional Paid-in Capital" in the equity section of the consolidated statements of financial position.

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13 d. Kepemilikan Saham pada Entitas Anak dan Entitas

Asosiasi (lanjutan)

d. Share Ownership in Subsidiaries and Associate (continued)

MGI MGI

MGI didirikan di Indonesia pada tanggal 23 Januari 2019, berdasarkan Akta Notaris Rudy Siswanto, S.H., No. 34. Akta pendirian tersebut telah disahkan oleh Menteri Hukum dan Hak Asasi Manusia Republik Indonesia dalam Surat Keputusan No. AHU-0004845.AH.01.01.Tahun 2019 tanggal 29 Januari 2019. Anggaran Dasar MGI telah mengalami beberapa kali, perubahan terakhir dengan Akta No. 29 tanggal 24 September 2019 yang dibuat dihadapan Rudy Siswanto, S.H., Notaris di Jakarta mengenai peningkatan modal ditempatkan dan disetor penuh MGI semula Rp 11.000.000.000 menjadi Rp 25.000.000.000 yang dilakukan secara proporsional oleh masing-masing pemegang saham MGI.

MGI was established in Indonesia on January 23, 2019, based on Notarial Rudy Siswanto, S.H., No. 34. The deed of establishment was approved by the Minister of Law and Human Rights of the Republic of Indonesia in his Decision Letter No. AHU-0004845.AH.01.01.Tahun 2019 dated January 29, 2019. MGI’s Articles of Association has been amended from time to time, the latest of which was covered by Notarial Deed No. 29 dated September 24, 2019 of Rudy Siswanto, S.H., notary in Jakarta, regarding the increasing of MGI's issued and fully paid capital from Rp 11,000,000,000 to Rp 25,000,000,000 which was carried out proportionally by each of MGI's shareholders.

Sesuai Anggaran Dasar MGI, ruang lingkup kegiatan MGI terutama adalah bergerak dalam bidang produsen pakaian jadi. MGI berdomisili di Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, Jakarta Selatan. MGI memulai kegiatan operasi komersialnya sejak tahun 2019.

In accordance to MGI’s Articles of Association, the scope of MGI’s activities is primarily to engage in manufacture of apparel. MGI is domiciled at Jl. Karet Pedurenan No. 240, Karet Kuningan, Setiabudi, South Jakarta. MGI commenced its commercial operations in 2019.

Pada tanggal 9 November 2020, MPG melakukan perjanjian pengikatan jual beli atas saham yang dimiliki MPG di MGI sebesar 13.250 saham atau 53%

pemilikan MPG kepada PT Ames Indah International (pihak ketiga) dengan harga pengalihan sebesar Rp 13.250.000.000. Pada tanggal 31 Desember 2020, MPG menerima uang muka pelepasan saham sebesar Rp 10.600.000.000 dari PT Ames Indah International yang dicatat sebagai “Uang muka pelepasan Entitas Anak” pada laporan posisi keuangan konsolidasian tanggal 31 Desember 2020.

Sehubungan dengan hal tersebut, Perusahaan telah melakukan Keterbukaan Informasi melalui surat No. 131/CORPSEC-MP/XI/20 tanggal 12 November 2020 ke OJK.

On November 9, 2020, MPG entered into the sale and purchase agreement of all shares owned by MPG in MGI of 13,250 shares or 53% of MPG ownership to PT Ames Indah International (third party) amounted to Rp 13,250,000,000. On December 31, 2020, MPG has received advance for from sales of Subsidiary amounted Rp 10,600,000,000 from PT Ames Indah International and recorded as “Advance from divestment of Subsidiary ” in the consolidated statement of financial position as of December 31, 2020. In relation to that matter, the Company has made the Disclosure of Information in its letter No.

131/CORPSEC-MP/XI/20 dated November 12, 2020 to OJK.

Berdasarkan akta Notaris Liestiani Wang, S.H., M.Kn., No. 81 tanggal 25 Maret 2021, notaris di Jakarta, para pemegang saham MPG menyetujui penjualan seluruh saham yang dimiliki MPG di MGI sebesar 13.250 saham atau 53% kepada PT Ames Indah International, (pihak ketiga), dengan harga sebesar Rp 13.250.000.000. Selisih antara harga jual dan nilai tercatat aset neto MGI sebesar Rp 3.628.518.927 diakui sebagai “Laba penjualan saham Entitas Anak” pada akun Pendapatan (Beban) Lain-lain - bersih dalam laporan laba rugi dan penghasilan komprehensif lain konsolidasian.

Based on Notarial Deed of Liestiani Wang, S.H., M.Kn., No. 81 dated March 25, 2021, Notary in Jakarta, the MPG’s shareholders approved the sale of all shares owned by MPG at MGI as much as 13,250 shares or 53% to PT Ames Indah International, (third party), amounted to Rp 13,250,000,000. The difference between the selling price and the book value of the assets recorded is Rp 3,628,518,927, recognized as "Gain on divestment of Subsidiary" as part of Others Income (Expense) - Net in the consolidated statement of profit or loss and other comprehensive income.

e. Penyelesaian Laporan Keuangan Konsolidasian e. Completion of the Consolidated Financial Statements

Laporan keuangan konsolidasian telah diselesaikan dan diotorisasi untuk terbit oleh Direksi Perusahaan pada tanggal 25 Maret 2022.

The consolidated financial statements were completed and authorized for issuance by the Company’s Board of Directors on March 25, 2022.