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Perubahan Aset Liabilitas ELIT Q1 2026.pdf
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Jakarta, 24 April 2026 Jakarta, 24th April 2026
PENJELASAN PERSEROAN ATAS PERUBAHAN THE COMPANY EXPLANATION ON CHANGES
LEBIH DARI 20% PADA TOTAL ASET & MORE THAN 20% IN TOTAL ASSET AND
LIABILITAS DALAM LAPORAN KEUANGAN LIABILITIES IN THE CONSOLIDATED
KONSOLIDASIAN PER 31 MARET 2026 (TIDAK FINANCIAL STATEMENTS 31st MARCH 2026
DIAUDIT) (UNAUDITED).
Pada Aset: On the Asset:
1. Piutang 1. Trade Receivables
Piutang mengalami penurunan sebesar Rp 17,20 Trade receivables decreased by Rp 17.20 billion
miliar atau sebesar 20,38% terutama disebabkan or equivalent to 20.38% mainly driven by
oleh pembayaran piutang pada periode berjalan. collections of trade receivables during the current
period.
2. Piutang Lain 2. Other Receivables
Piutang lain mengalami penurunan sebesar Rp 2,81 Other receivables decreased by Rp 2.81 billion or
miliar atau sebesar 22,26% terutama disebabkan equivalent to 22.26% mainly driven by collection of
oleh pembayaran piutang lain pada periode other receivables during the current period.
berjalan.
3. Pajak Dibayar Di Muka 3. Prepaid Taxes
Pajak dibayar dimuka mengalami kenaikan sebesar Prepaid taxes increased by Rp 7.89 billion or
Rp 7,89 miliar atau setara dengan 75,98% terutama 75.98%, mainly due to (i) higher input VAT from
disebabkan oleh (i) kenaikan PPN Masukan atas vendor purchases, and (ii) overpayment corporate
pembelian dari vendor, dan (ii) lebih bayar pajak income tax in the current period.
penghasilan badan pada periode berjalan.
4. Uang Muka dan Beban Dibayar Di Muka 4. Advances and Prepaid Expenses
Uang muka dan beban dibayar dimuka mengalami Advances and prepaid expenses increased by Rp
kenaikan sebesar Rp 7,63 miliar atau setara dengan 7.63 billion or equivalent to 34.04% mainly driven
34,04% terutama disebabkan oleh pembelian lisensi by the purchase of licenses for projects with one
untuk project yang masa manfaatnya berakhir year useful life.
dalam 1 tahun.
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5. Aset Tetap 5. Fixed Assets Aset tetap mengalami kenaikan sebesar Rp 20,79 Fixed assets increased by Rp 20.79 billion or miliar atau setara dengan 24,94% terutama equivalent to 24.94% mainly driven by the additions disebabkan oleh penambahan aset yang digunakan of assets for projects during the current period. untuk project pada periode berjalan. Total Asset: Total Assets: Total aset meningkat sebesar Rp 12,93 miliar atau Total assets increased by Rp 12.93 billion or 4,36%, terutama berasal dari akun yang telah 3.46%, primarily driven by the accounts outlined dijelaskan di atas. above.
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Pada Liabilitas: On the Liabilities:
1. Utang Pajak 1. Tax Payables
Utang pajak mengalami peningkatan sebesar Rp Tax payables increased by Rp 1.03 billion or
1,03 miliar atau setara dengan 55,16% terutama equivalent to 55.16% primarily due to higher
disebabkan oleh kenaikan PPh Pasal 21 yang WHT Article 21 payable at period-end.
terutang pada akhir periode.
2. Beban Akrual 2. Accrued Expenses
Beban akrual mengalami penurunan sebesar Rp Accrued expenses decreased by Rp 15.36 billion
15,36 miliar atau setara dengan 64,12% terutama or equivalent to 64.12% mainly driven by
disebabkan oleh pembayaran atas beban yang settlement of expenses that previously
sebelumnya telah diakui secara akrual pada recognized on accrual basis during the current
periode berjalan. period.
3. Utang Pembiayaan Konsumen - Bagian Lancar 3. Consumer Financing Payables - Current
Portion
Utang pembiayaan konsumen mengalami
penurunan sebesar Rp 0,07 miliar atau setara Consumer financing payables decreased by Rp
dengan 25% terutama disebabkan oleh 0.07 billion or equivalent to 25% mainly driven by
pembayaran cicilan leasing pada periode installment payments of leasing during the
berjalan. current period.
4. Pendapatan Diterima Di Muka 4. Unearned Revenue
Pendapatan diterima di muka mengalami Unearned revenue increased by Rp 19.67 billion
kenaikan sebesar Rp 19,67 miliar atau setara or equivalent to 168.29% mainly driven by the
dengan 168,29% terutama disebabkan oleh additional revenue to be amortized over a
penambahan pendapatan yang akan diamortisasi one-year period.
dalam jangka waktu 1 tahun.
5. Liabilitas Pajak Tangguhan 5. Deferred Tax Liabilities
Liabilitas pajak tangguhan mengalami kenaikan Deferred tax liabilities increased by Rp 0.16
sebesar Rp 0,16 miliar atau setara dengan billion or equivalent to 56.76% mainly driven by
56,76% terutama disebabkan oleh adanya deductible temporary differences arising from the
perbedaan temporer atas provisi THR pada provision of THR during the current period.
periode berjalan.
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Total Liabilitas: Total Liabilities:
Total liabilitas mengalami kenaikan sebesar Rp Total liabilities increased by Rp 4.36 billion or
4,36 miliar atau 3,14% sebagian besar 3.14% mostly contributed from the account
disumbang oleh akun yang dijelaskan di atas. explained above.
Dampak perubahan tersebut terhadap kinerja The impact of these changes on the Company's
keuangan Perseroan pada tahun berjalan: Tidak financial performance in the current year: No
terdapat dampak material terhadap kinerja material impact towards the Company’s
keuangan Perseroan pada periode berjalan. performance during the period.
Dokumen ini dibuat untuk memenuhi ketentuan This document was prepared to comply with the
pasal III.1.1.4 Surat Keputusan Direksi PT Bursa provisions of article III.1.1.4 Decree of the
Efek Indonesia nomor Kep-00066/BEI/09-2022 Directors of PT Bursa Efek Indonesia number
tentang Perubahan Peraturan Nomor I-E tentang Kep-00066/BEI/09-2022 concerning Amendment
Kewajiban Penyampaian Informasi. to Rule Number I-E concerning Obligation to
Submit Information.
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