Borneo (Liga 1): every transfer in and out, fees paid and earned, squad market value.
| Date | Player | From | To | Fee |
|---|---|---|---|---|
| 2026-08-18 | Hugo Samir | Persik Kediri | Borneo | Free |
| 2026-08-17 | Reva Adi Utama | PSIM Yogyakarta | Borneo | Loan |
| 2026-08-17 | Rakasurya Handika | Borneo | Persijap | Loan |
| 2026-08-02 | Christophe Nduwarugira | Borneo | PSS Sleman | Free |
| 2026-07-28 | Njabulo Blom | Thép Xanh Nam Định | Borneo | Free |
| 2026-07-22 | Aditya Warman | Persija | Borneo | Free |
| 2026-07-22 | Nadeo Argawinata | Borneo | Persija | Free |
| 2026-07-21 | Koldo Obieta Alberdi | Borneo | Kitchee | Free |
| 2026-07-20 | Ahmad Agung | Borneo | PSIM Yogyakarta | Free |
| 2026-07-20 | Muhammad sihran Amrullah | Borneo | Garudayaksa FC | Free |
| 2026-07-19 | Ruben Lopez | CSA Steaua Bucureşti | Borneo | Free |
| 2026-07-19 | Iago Mendonça | Floriana | Borneo | Free |
| 2026-07-19 | Player | PSPS Riau | Borneo | Free |
| 2026-07-19 | Mariano Peralta Bauer | Borneo | Persib | Free |
| 2026-07-15 | Stefano Lilipaly | Borneo | Semen Padang | Free |
| 2026-07-08 | Daffa Fasya | Borneo | Garudayaksa FC | Free |
| 2026-07-08 | Muhammad Alfharezzi Buffon | Borneo | Garudayaksa FC | Free |
| 2026-07-07 | Syahrul Trisna | Borneo | Arema | Free |
| 2026-07-07 | R. Nurviat | Borneo | PSMS | Free |
| 2026-07-07 | Player | Borneo | PSMS | Free |