FAQ

Frequently Asked Questions

What are the requirements to IPO on the IDX?

It depends on the target board. Main Board: ≥36 months operating, 3 audited years (2 unqualified), positive retained earnings, and one of five financial size tests. Development Board: ≥12 months with lighter tests. Acceleration Board: independent SMEs with assets ≤ IDR 250 bn. Use the assessment above to see which fits. S1S2S10

Can a loss-making company IPO?

Yes. The Development Board accepts loss-makers with operating profit projected by year 2 (or year 6 for long-gestation industries). The Acceleration Board allows until year 6. The Main Board requires positive retained earnings since 2026. S6S11

How much does an IPO cost and how long does it take?

All-in usually 2.7–6% of proceeds. Execution ~3–4 months from filing; with preparation, 6–9+ months in total. S13

What are the tax benefits of listing?

Corporate tax drops to 19% (from 22%) when ≥40% free float is held by ≥300 parties (PP 55/2022). Founder sell-downs on-exchange are taxed at a 0.1% final rate (+0.5% founder-share election) — far below private-sale taxation. S16S17

What is a backdoor listing and when does it make sense?

Taking over a listed company and injecting your business. Faster and offering-free, but brings a mandatory tender offer, a 20% refloat within 2 years, independent-shareholder votes, and hidden-liability risk. Sensible when speed matters more than raising capital. S18S19

What are the risks after listing?

Maintaining ≥15% free float, holder counts, and performance — breaches can mean demotion, the Special Monitoring Board (full call auction trading), suspension, even forced delisting. Structuring for day 366, not day 1, is the key. S4S5S21

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