Telkom Indonesia restores confidence in past financials

Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk filed an amended report to reverse an earlier warning about its past financial statements.

Rhea-AI Filing Summary

Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk filed an amended report to reverse an earlier warning about its past financial statements. After completing additional analysis and consulting external advisors and its Audit Committee, the company now treats the handling of certain drop cable assets and “last mile to the customers” as changes in accounting policy, not accounting errors.

The annual consolidated financial statements for the years ended December 31, 2024 and 2023, and the related audit reports from KAP Purwantono, Sungkoro & Surja, can continue to be relied upon. Management also concludes that disclosure controls and procedures and internal control over financial reporting were effective as of December 31, 2024 and December 31, 2023, with no material weaknesses. The accounting policy changes will be applied retrospectively in the Form 20-F for the year ended December 31, 2025, with comparative information for 2023 and 2024 revised accordingly.

Positive

• Reliance on prior financials restored: The company withdraws its earlier conclusion that 2023 and 2024 consolidated financial statements and related audit reports should not be relied upon, confirming they remain reliable.
• Internal control concerns removed: Management now concludes disclosure controls and ICFR were effective as of December 31, 2024 and 2023, withdrawing a prior finding of a material weakness.

Negative

• None.

Insights

Accounting & Reporting Analyst

TLK reclassifies an earlier “error” as a policy change and restores reliance on past financials.

Telkom Indonesia previously flagged its 2023–2024 financial statements and related audit reports as not reliable due to how certain drop cable assets and “last mile to the customers” were accounted for. After further analysis under IAS 8 and IAS 16, and consultation with external advisors and the Audit Committee, it now characterizes this as a change in accounting policy.

This means the 2023 and 2024 consolidated financial statements, and the reports of KAP Purwantono, Sungkoro & Surja, can be relied upon. Management also withdraws its prior conclusion of a material weakness and states that disclosure controls and internal control over financial reporting were effective as of December 31, 2024 and December 31, 2023. Retrospective application of the new policy will appear in the 2025 Form 20-F, where comparative periods for 2023 and 2024 will be revised, so investors can later review how the revised presentation affects key line items.

Key Figures

Affected financial years: Years ended December 31, 2024 and 2023 ICFR assessment dates: December 31, 2024 and December 31, 2023 Retrospective application year: Form 20-F for year ended December 31, 2025

3 metrics

Affected financial years Years ended December 31, 2024 and 2023 Years for which consolidated financial statements and audit reports remain reliable

ICFR assessment dates December 31, 2024 and December 31, 2023 Dates on which disclosure controls and ICFR were deemed effective

Retrospective application year Form 20-F for year ended December 31, 2025 Future filing where revised accounting policy will be applied and comparatives adjusted

Key Terms

Internal control over financial reporting, IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors, IAS 16: Plant, Property and Equipment, Disclosure controls and procedures, +1 more

5 terms

Internal control over financial reporting financial

"the Company’s management has concluded that the Company’s disclosure controls and procedures and ICFR were effective"

Internal control over financial reporting is a company’s system of procedures and checks designed to make sure its financial statements are accurate and complete, like a set of guardrails and verification steps that catch mistakes or fraud before numbers are published. Investors care because strong controls make reported results more trustworthy, lower the risk of surprise restatements or regulatory problems, and give greater confidence when valuing the company or comparing it to peers.

IAS 8: Accounting Policies, Changes in Accounting Estimates and Errors financial

"consulted with external advisors regarding the application of International Accounting Standard (“IAS”) 8: Accounting Policies, Changes in Accounting Estimates and Errors"

IAS 16: Plant, Property and Equipment financial

"consulted with external advisors regarding the application of ... IAS 16: Plant, Property and Equipment"

Disclosure controls and procedures financial

"the Company’s disclosure controls and procedures and ICFR were effective"

Policies, routines and internal checks a public company uses to identify, collect and verify information that must appear in its financial reports and public filings, and to make sure that material news is disclosed accurately and on time. Investors care because effective controls increase confidence that the company’s reported numbers and disclosures are reliable and reduce the risk of surprises, much like a building’s inspection and alarm system helps occupants trust the structure’s safety.

Forward-looking statements regulatory

"This Amendment contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933"

Forward-looking statements are predictions or plans that companies share about what they expect to happen in the future, like estimating sales or profits. They matter because they help investors understand a company's outlook, but since they are based on guesses and assumptions, they can sometimes be wrong.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What is the main change disclosed in TLK’s amended Form 6-K/A?

The company now treats its handling of certain drop cable assets and “last mile to the customers” as a change in accounting policy, not an accounting error. As a result, its 2023 and 2024 consolidated financial statements and related audit reports can continue to be relied upon.

Are Telkom Indonesia (TLK) financial statements for 2023 and 2024 still reliable?

Yes. Telkom Indonesia withdraws its prior conclusion that the 2023 and 2024 consolidated financial statements should not be relied upon. It confirms those financials, and the associated audit reports, remain reliable, subject to retrospective policy changes that will be reflected in the 2025 Form 20-F.

What does TLK say about its internal control over financial reporting?

Management now concludes that disclosure controls and internal control over financial reporting were effective as of December 31, 2024 and December 31, 2023. It withdraws a previous conclusion that a material weakness existed, indicating no material weaknesses in ICFR for those year-ends.

How will Telkom Indonesia apply the accounting policy changes going forward?

The company plans to apply the accounting policy changes retrospectively in its Annual Report on Form 20-F for the year ended December 31, 2025. Comparative information for 2023 and 2024 will be revised and adjusted to reflect the new treatment of drop cable assets and related classifications.

Did TLK’s audit firm agree with the updated conclusions in this amendment?

The filing states that management and the Audit Committee have discussed the matters in the amendment with the company’s independent registered public accounting firm. The company confirms that the firm’s existing reports on the 2023 and 2024 consolidated financial statements can continue to be relied upon.

What risks does TLK highlight regarding these accounting policy changes?

The company notes risks such as potential additional information from the Audit Committee, possible further adjustments, and risks of delisting, legal proceedings, or government actions. These risks are outlined alongside other factors described in its 2024 Form 20-F and future SEC filings.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 04/30/2026 - 12:30 PM Learn about SEC filing dates

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

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Form 6-K/A

Amendment No. 1

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REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16

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UNDER THE SECURITIES EXCHANGE ACT OF 1934

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For the month of April 2026

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Perusahaan Perseroan (Persero)

PT Telekomunikasi Indonesia Tbk

(Exact name of Registrant as specified in its charter)

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Telecommunications Indonesia

(A state-owned public limited liability Company)

(Translation of registrant’s name into English)

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Jl. Japati No. 1 Bandung 40133, Indonesia

(Address of principal executive office)

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Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F:

Form 20-F þ Form 40-F 

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Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

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Yes  No þ

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Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

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Yes  No þ

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Explanatory Note

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This Amendment No. 1 (the “Amendment”) to the Report of Foreign Private Issuer on Form 6-K furnished by Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk (the “Company”) to the Securities and Exchange Commission (the “SEC”) on March 10, 2026 (the “Original Report”) is being furnished to the SEC to update and replace in its entirety the disclosure set forth in the Original Report under the heading “Non-Reliance on Previously Issued Financial Statements and Related Audit Report – Accounting Policies for Property and Equipment.”

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As further described below, this Amendment is being furnished to the SEC to reflect that (i) the Company hereby withdraws its prior conclusion that the Company’s annual consolidated financial statements as of and for the years ended December 31, 2024 and 2023 (the “Affected Financial Statements”), as well as the relevant portions of any communication which describe or are based on the Affected Financial Statements, should no longer be relied upon;

(ii) the associated reports of the Company’s independent registered public accounting firm, KAP Purwantono, Sungkoro & Surja (a member firm of Ernst & Young Global Limited) can continue to be relied upon; and (iii) the Company hereby withdraws its prior conclusion that a material weakness exists in the Company’s internal control over financial reporting (“ICFR”), and the Company’s management has concluded that the Company’s disclosure controls and procedures and ICFR were effective as of December 31, 2024 and December 31, 2023.

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Except as described herein, no other changes have been made to the Original Report.

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Previously Issued Financial Statements and Related Audit Reports – Accounting Policies for Property and Equipment

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2024 and 2023 Financial Statements

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On March 10, 2026, the Company furnished to the SEC the Original Report, which was based on the assessment as of the date thereof, and described the accounting treatment with respect to certain drop cable assets and the asset classification of “last mile to the customers” as accounting errors. The Original Report noted that the Company’s evaluation of this issue was ongoing and had not been finalized, and that the Company’s independent registered public accounting firm had not completed its audit of the statements made in the Original Report and therefore was not in a position to agree or disagree with the statements in the Original Report.

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The Company has completed its evaluation and review, and has concluded that the accounting treatment with respect to certain drop cable assets, which are a distinct component within telecommunications infrastructure, and the asset classification of “last mile to the customers” should be characterized as changes in accounting policy, rather than accounting errors. In reaching this conclusion, the Company conducted additional analyses, consulted with external advisors regarding the application of International Accounting Standard (“IAS”) 8: Accounting

Policies, Changes in Accounting Estimates and Errors and IAS 16: Plant, Property and Equipment and consulted with the Audit Committee. The accounting policy changes will be applied retrospectively in the Company’s Annual Report on Form 20-F for the year ended December 31, 2025 (the “2025 Form 20-F”) and the affected comparative information for the years ended December 31, 2023 and 2024 will be revised and adjusted accordingly.

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Accordingly, the Company hereby withdraws its prior conclusion, as described above, with regard to the Affected Financial Statements, and the associated reports of the Company’s independent registered public accounting firm, as well as the relevant portions of any communication which describe or are based on the Affected Financial Statements, and the Company confirms that the foregoing can be relied upon.

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ICFR

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In connection with the foregoing, the Company’s management also has concluded that the Company’s disclosure controls and procedures and ICFR were effective and no material weaknesses in the Company’s ICFR existed as of December 31, 2024 and December 31, 2023.

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Discussion with the Company’s Independent Registered Public Accounting Firm

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The Company’s management and the Audit Committee have discussed the matters disclosed in this Amendment with the Company’s independent registered public accounting firm.

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Cautionary Note Regarding Forward-Looking Statements

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This Amendment contains forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Such statements include, but are not limited to, statements regarding the Company’s expectations with regard to the Affected Financial Statements and the impact of its changes in accounting policy; the Company’s expectations with regard to any retrospective adjustments, and the impacts thereof; the effectiveness of the Company’s disclosure controls and procedures and ICFR; and any assumptions underlying any of the foregoing. Words such as “anticipate,” “believe,” “continue,” “could,” “estimate,” “expect,” “intend,” “may,” “plan,” “predict,” “project,” “should,” and “will” and variations of such words and similar expressions are intended to identify such forward-looking statements.

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These forward-looking statements are not guarantees of future performance, conditions or results, and involve a number of known and unknown risks, uncertainties, assumptions and other important factors, many of which are outside the control of the Company, that could cause actual results or outcomes to differ materially from those discussed in the forward-looking statements, including, among others: the risk that the Audit Committee discovers additional information relevant to the Company’s financial statements; the possibility that additional adjustments may be identified; the potential for delisting, legal proceedings or additional government investigations or enforcement actions relating to the matters described herein or inability to finalize financial results in a timely manner; and other risks detailed in the Company’s Annual Report on Form 20-F for the year ended December 31, 2024, originally filed with the SEC on April 28, 2025, and in other documents that it files or furnishes with the SEC, which you are encouraged to read. Should one or more of these risks or uncertainties materialize, or should underlying assumptions prove incorrect, actual results may vary materially from those indicated or anticipated by such forward-looking statements. Accordingly, you are cautioned not to rely on these forward-looking statements, which speak only as of the date they are made. The Company disclaims any obligation to update information contained in these forward-looking statements whether as a result of new information, future events, or otherwise.

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SIGNATURES

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Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

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​ ​ ​ ​ ​ ​ ​ Date: April 30, 2026 ​ Perusahaan Perseroan (Persero) PT Telekomunikasi Indonesia Tbk ​ By: /s/ Jati Widagdo ---------------------------------------------------- (Signature) ​ Jati Widagdo SVP Corporate Secretary

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