Candid Mixers · FY2025 Internal Review

The Real
Numbers

FY2025 revenue grew 9.6%. But one deal in one month accounts for the entire story. This deck strips it back to what the business actually did — and what needs to happen before the end-of-2026 investor review.

April 2026
Internal · Confidential

Revenue growth · FY2025 vs FY2024

+9.6%

FY2025 statutory revenue

The headline

IDR 5.52B in FY2025, up from IDR 5.03B in FY2024.

Finns Beach Club contributed IDR 1.80B in a single November invoice — custom-decorated cans for their first fill. Without this, FY2025 revenue was IDR 3.72B.

EBITDA improved 3× (IDR 153M → IDR 489M) and the business recorded IDR 445M net profit. Gross margin reached 54.8%. These are real improvements — but each one carries a Finns footnote.

02 · Revenue Overview
-26%

Recurring revenue, ex-Finns

IDR 3.72B · FY2025 underlying

Strip out the Finns deal and the base business shrank — IDR 3.72B vs IDR 5.03B in FY2024. The channel story is a Jan–Jun trough (PNB winding down before SKD was ready), followed by an SKD ramp that decelerated sharply from September. The underlying gross margin is also not 54.8% — it reverts to the FY2024 level of ~36–38% without the Finns premium.

03 · Underlying Performance

Finns Beach Club · November 2025

IDR 1.80B

One client. One month.

The November 2025 Finns transaction is not a recurring monthly revenue line. It represents a first fill of 500,000 custom-decorated cans — at typical Finns consumption, that stock lasts 17–26 months.

A realistic model has the next large fill in 2027, with standard Candid product replenishment orders (IDR ~100–150M/quarter) in between. For investor purposes, Finns should be presented as a named strategic partnership with its own cadence — never folded into the revenue trend line.

Invoice 1: 500,000 decorated cans
IDR 1,052,280,000

Invoice 2: 7,000 cases standard product
IDR 743,122,800

Total: IDR 1,795,402,800

Finns Beach Club · Strategic Partner

04 · Finns Analysis

SKD (Sukanda Djaya) · Sell-in trend

IDR 834M
~IDR 100M

SKD is losing momentum

Launch month (July 2025) vs. current estimated monthly run rate. After a strong start (Jul IDR 834M, Aug IDR 559M), sell-in dropped to IDR 185–193M in Sep–Oct, and early 2026 invoices suggest ~IDR 100M/month per DPS. At this pace, the 2026 target of 7,500–10,000 cases/month is not achievable.

Monthly sell-in

Jul 2025 IDR 834M
Aug 2025 IDR 559M
Sep 2025 IDR 193M
Oct 2025 IDR 185M
2026 est. ~IDR 100M
05 · Distributor Performance
4

months above breakeven
in FY2025

At ~IDR 211M/month opex, the business needs IDR 300M+ revenue to be EBITDA-positive. In FY2025, this threshold was reached only in June, July, August, and November — the last three driven by SKD's launch ramp and the Finns spike. The remaining eight months operated at a loss. January (IDR 169M) and February (IDR 139M) were the weakest months since the business launched.

06 · Breakeven Analysis

Receivables at risk · As of April 2026

IDR 471M

At risk. Now.

KKS has been referred to external legal counsel — the formal notification is in progress. Citra's balance should be pursued in parallel. Combined, these two receivables represent nearly 4 months of current run-rate revenue and could materially impact FY2026 cash position if not recovered before the investor review.

KKS · Jakarta/Bandung

IDR 301M

AUTHORISED Sep + Nov 2024. More than KKS ever paid. Legal action initiated.

Citra · Jakarta/Java

IDR 170M

AUTHORISED May + Jun 2025. Inactive since. Formal pursuit pending.

Combined exposure IDR 471M
07 · Receivables Risk

2026 target · Cases per month

7,500

cases/mo

The target set for the investor review

Current run rate

~2,500

cases/month · early 2026

Target (low)

7,500

cases/month · end 2026

Target (high)

10,000

cases/month · stretch

08 · 2026 Growth Gap

Three
Actions

Required this month · Management

01

Establish a minimum monthly sell-in floor with SKD

Contractual minimum with consequences if not met. The deceleration from IDR 834M → IDR 100M cannot continue without a formal performance structure. Define the floor, the review cadence, and the penalty clause.

02

Begin formal debt recovery on KKS and Citra

KKS legal notification is in progress — accelerate. Citra (IDR 170M) needs parallel action now. IDR 471M combined is four months of current revenue. Every week of delay reduces recovery probability.

03

Request full sell-through data from SKD — not just the top 10

Without complete sell-through visibility, distributor health cannot be assessed. The current top-10 report is insufficient. Require a full account-level breakdown on a monthly basis as a condition of the partnership.

09 · Immediate Actions