PT Avia Avian Tbk (AVIA) investor relations material

Executive summary

• Q2 2026 sales reached IDR 2.23 trillion, up 19.7% year-over-year, with net revenues for H1 at IDR 4.59 trillion, and net profit for H1 at IDR 938 billion, a 20.7% increase.

• Gross margin improved to 45.9% in Q2 and 45.4% in H1, with EBITDA margin at 27.2% and net profit margin at 19.5% in Q2.

• Two price increases were implemented in Q2 to offset higher raw material costs and currency depreciation.

• The company launched two new products, opened a new distribution center, and continued R&D and innovation investments.

• Recognized at TOP CSR Awards 2026, improved ESG ranking, and maintained FTSE Russell ESG recognition.

Financial highlights

• Q2 gross profit: IDR 1.025 trillion (gross margin 45.9%), EBITDA: IDR 606 billion (margin 27.2%), net profit: IDR 435 billion (margin 19.5%).

• H1 gross profit: IDR 2 trillion (gross margin 45.4%), H1 net profit: IDR 938 billion (net margin 20.4%).

• EPS for Q2 was 7.4 IDR per share, annualized at 31.7; basic and diluted EPS for H1 rose to Rp 15.87.

• Operating profit for H1 was Rp 1,149,815 million, up 33.1% year-over-year.

• Net cash provided by operating activities was Rp 1,359,196 million, more than double the prior year period.

Outlook and guidance

• FY 2026 sales value growth projected at 10–14%, with volume growth of 4–8%; guidance reflects a 9.4% increase in average selling prices and macroeconomic uncertainties.

• Focus on new product launches, tinting machine deployment, expanded distribution, and enhanced marketing and loyalty programs.

• Management continues to prioritize a healthy capital structure and maximizing shareholder value.

• The Group is assessing the impact of new accounting standards effective in 2027, with no expected impact on net profit.