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The Four IDX Listing Boards

Each board has a different entry ticket. Per IDX Rules I-A 2026, I-V and I-Y. S1 S2

Main Board

For profitable mid-to-large companies seeking prestige, liquidity and index inclusion.

Full requirements＋

≥ 36 months operating · 3 audited years (2 unqualified) S2
Positive retained earnings (new 2026) S1 S3
One of five options: profit + NTA ≥ 250 bn · 2-yr profit ≥ 100 bn + cap ≥ 1 tn · revenue ≥ 800 bn + cap ≥ 8 tn · assets ≥ 2 tn + cap ≥ 4 tn · 2-yr cash flow ≥ 200 bn + cap ≥ 4 tn S2
Free float 25/20/15% by market cap · ≥ 300 m shares · ≥ 1,000 holders S1 S2
12-month controller lock-up S3

Development Board

The official stepping-stone to the Main Board — promotion reviews each May & November. S7

Full requirements＋

≥ 12 months operating · ≥ 1 audited year S2
One of five lighter options: NTA ≥ 50 bn · 2-yr profit ≥ 10 bn + cap ≥ 100 bn · revenue ≥ 40 bn + cap ≥ 400 bn · assets ≥ 250 bn + cap ≥ 500 bn · cash flow ≥ 20 bn + cap ≥ 400 bn S2
Losses allowed — operating profit projected by year 2 (long-gestation industries: year 6) S6
≥ 150 m shares · ≥ 500 holders S2

Acceleration Board

For SMEs and early-stage companies. Mind the special-monitoring risk for low-priced shares. S5

Full requirements＋

Assets ≤ IDR 250 bn & not big-group-controlled S10
Raise capped at IDR 50 bn (small) / 250 bn (medium) S10
Simplified prospectus (POJK 53/54 2017) · losses allowed (profit by year 6) · min price IDR 50 S10 S11
Free float ≥ 20% · ≥ 300 holders · flat IDR 25 m listing fee S11 S12

New Economy Board

Honest note: Main-Board-equivalent, not an easier track — GOTO & BELI moved to the Development Board in May 2026. S8 S15

Full requirements＋

Know your board? Time to build the roadmap.