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PT PRIMA MULTI USAHA INDONESIA Tbk DAN ENTITAS ANAKNYA/ PT PRIMA MULTI USAHA INDONESIA Tbk AND ITS SUBSIDIARIES Laporan Keuangan Interim konsolidasian 31 Maret 2026 dan untuk Periode Tiga Bulan Berakhir pada Tanggal tersebut (Tidak Diaudit) / Consolidated Interim Financial Statement March 31, 2026 And For the Three Months Period then Ended (Unaudited)
Page 2
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA Tbk
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA Tbk
LAPORAN KEUANGAN KONSOLIDASIAN AND ITS SUBSIDIARIES
TANGGAL 31 MARET 2026 CONSOLIDATED FINANCIAL STATEMENT
DAN UNTUK PERIODE TIGA BULAN BERAKHIR AS AT 31 MARCH 2026
PADA TANGGAL TERSEBUT AND FOR THE THREE MONTHS PERIOD THEN ENDED
DAFTAR ISI TABLE OF CONTENTS
Halaman/
Page
Pernyataan Direksi Directors’ Statement
Laporan Posisi Keuangan Konsolidasian 1-3 Consolidated Statement of Financial Position
Laporan Laba Rugi dan Consolidated Statement of Profit or Loss and
Penghasilan Komprehensif Lain Konsolidasian 4 Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian 5-6 Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian 7-8 Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian 9 - 82 Notes to the Consolidated Financial Statements
Lampiran entitas induk saja 83 - 87 Appendix parent entity only
Page 3
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN FINANCIAL POSITION
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/
31 December
2024*)
31 Maret/ 31 Desember/ 1 Januari/
Catatan/ 31 March 31 December 1 January
Notes
_________ 2026 2025 2025*)
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan Cash and cash
setara kas 5 197.298.833.057 191.713.761.554 80.129.704.803 equivalents
Piutang usaha - neto Trade receivables - net
Pihak ketiga 6 87.321.906.498 80.235.149.886 64.867.850.860 Third parties
Piutang lain-lain - neto 7 Other receivable - net
Pihak ketiga 20.924.279.878 11.228.544.779 15.679.799.214 Third parties
Pihak berelasi 24a - - 30.790.000.000 Related parties
Persediaan 8 232.694.937.600 203.088.480.715 205.948.984.598 Inventories
Uang muka dan biaya Advances and
dibayar di muka 2.239.086.879 2.502.553.559 4.440.308.516 prepaid expenses
Pajak dibayar di muka 12a 21.339.496.033 10.821.916.834 3.585.207.253 Prepaid taxes
Aset lancar lainnya 60.631.350 151.440.461 1.000.000.000 Other current assets
Jumlah aset lancar 561.879.171.295 499.741.847.788 406.441.855.244 Total current assets
NON-CURRENT
ASET TIDAK LANCAR ASSETS
Aset pajak tangguhan Deferred tax
- neto 12d 859.826.391 859.826.391 802.654.037 assets - net
Aset tetap - neto 9 48.525.492.073 49.651.851.041 50.904.355.696 Fixed assets - net
Total non-current
Jumlah aset tidak lancar 49.385.318.464 50.511.677.432 51.707.009.733 assets
JUMLAH ASET 611.264.489.759 550.253.525.220 458.148.864.977 TOTAL ASSETS
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements taken as a whole.
keseluruhan.
1
Page 4
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/
31 December
2024*)
31 Maret/ 31 Desember/ 1 Januari/
Catatan/ 31 March 31 December 1 January
Notes
_________ 2026 2025 2025*)
LIABILITAS LIABILITIES
LIABILITAS SHORT-TERM
JANGKA PENDEK LIABILITIES
Pinjaman bank
jangka pendek 10 32.588.132.258 26.901.989.498 26.029.000.000 Short-term bank loans
Utang usaha Trade payables
pihak ketiga 11 102.783.183.013 62.466.568.396 70.268.155.446 third parties
Utang lain-lain Other payables
Pihak ketiga 4.572.962.205 - 3.614.898.757 Third party
Pihak berelasi 24b - 2.332.329.969 130.110.323.046 Related party
Pendapatan diterima
di muka 325.454.027 159.732.782 168.000.000 Unearned revenues
Biaya akrual 122.594.187 299.340.047 186.000.000 Accrued expenses
Utang pajak 12b 2.288.897.824 1.476.443.729 13.833.596.624 Taxes payable
Jumlah liabilitas jangka Total current
Pendek 142.681.223.514 93.636.404.421 244.209.973.873 liabilities
LIABILITAS LONG-TERM
JANGKA PANJANG LIABILITY
Employee benefits
Liabilitias imbalan kerja 13 3.442.517.343 3.442.517.343 2.799.295.162 liabilities
Jumlah Liabilitas 146.123.740.857 97.078.921.764 247.009.269.035 Total Liabilities
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements taken as a whole.
keseluruhan.
2
Page 5
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENT OF
KONSOLIDASIAN (lanjutan) FINANCIAL POSITION (continued)
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Desember/
31 December
2024*)
31 Maret/ 31 Desember/ 1 Januari/
Catatan/ 31 March 31 December 1 January
Notes
_________ 2026 2025 2025*)
EKUITAS EQUITY
`
Modal saham - nilai Capital stock – Rp50
nominal Rp50 per par value per share
saham
Modal dasar - Authorised -
8.000.000.000 saham 8,000,000,000 shares
Modal ditempatkan issued and fully paid -
dan disetor penuh - 5,800,000,000
5.800.000.000, saham shares
3.740.000.000 saham 3,740,000,000 shares,
dan 3.480.000.000 and 3,480,000,000
saham pada tanggal, as at
31 Desember 2025 31 December 2025
dan 2024, dan and 2024, and
1 Januari 2024/ 1 January 2024/
31 Desember 2023 14 290.000.000.000 290.000.000.000 187.000.000.000 31 December 2023
Tambahan Additional
modal disetor 15 70.232.758.027 68.041.555.648 (80.117.264.885) paid-in capital
Saldo laba Retained earnings
Telah ditentukan
penggunaannya 14 22.057.360.592 22.057.360.592 - Appropriated
Belum ditentukan
penggunaannya 42.461.890.091 34.665.942.917 66.158.556.423 Unappropriated
Ekuitas yang dapat
diatribusikan kepada Equity attributable to
pemilik the owners
entitas induk 424.752.008.710 414.764.859.157 173.041.291.538 of the parent
Kepentingan Non-controlling
nonpengendali 16 40.388.740.192 38.409.744.299 38.098.304.404 interests
Jumlah Ekuitas 465.140.748.902 453.174.603.456 211.139.595.942 Total Equity
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 611.264.489.759 550.253.525.220 458.148.864.977 AND EQUITY
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements taken as a whole.
keseluruhan.
3
Page 6
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA TBK
LAPORAN LABA RUGI DAN PENGHASILAN AND ITS SUBSIDIARIES
KOMPREHENSIF LAIN KONSOLIDASIAN CONSOLIDATED STATEMENT OF PROFIT OR LOSS
UNTUK PERIODE TIGA BULAN YANG AND OTHER COMPREHENSIVE INCOME
BERAKHIR PADA FOR THE THREE MONTHS PERIOD ENDED 31 MARCH
TANGGAL 31 MARET 2026 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 31 Maret / 31 Maret /
31 March 2026 31 March 2025*)
PENDAPATAN NETO 17 1.185.624.710.885 963.033.149.859 NET REVENUES
BEBAN POKOK COST OF
PENDAPATAN 18 (1.112.557.083.175) (906.156.635.961) REVENUES
LABA BRUTO 73.067.627.710 56.876.513.898 GROSS PROFIT
Beban pendapatan 19 (41.656.176.451) (36.891.579.612) Selling expenses
Beban umum General and administrative
dan administrasi 20 (20.196.249.210) (10.605.190.093) expenses
Pendapatan lain-lain - neto 21 2.415.094.370 1.984.905.000 Other incomes - net
Pendapatan keuangan 2.155.136.249 24.265.648 Finance income
Beban keuangan 22 (1.920.729.808) (3.737.385.212) Finance cost
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 13.864.702.860 7.651.529.629 INCOME TAX
BEBAN PAJAK
PENGHASILAN 12c (2.646.819.928) (1.489.633.853) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 11.217.882.932 6.161.895.776 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPHERENSIVE
LAIN TAHUN BERJALAN INCOME FOR THE YEAR
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali atas Remeasurement of
program imbalan pasti 13 - - defined employee benefits
Pajak penghasilan terkait Income tax related
pos-pos yang tidak akan with item that will not be
direklasifikasi ke laba rugi 12d - - reclassified to profit or loss
PENGHASILAN OTHER COMPREHENSIVE
KOMPREHENSIF LAIN - INCOME
SETELAH PAJAK - - NET OF TAX
PENGHASILAN KOMPHERENSIF COMPHERENSIVE INCOME
TAHUN BERJALAN 11.217.882.932 6.161.895.776 FOR THE YEAR
LABA NETO YANG DAPAT NET PROFIT
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 9.559.062.832 5.289.868.110 Owners of the parent
Kepentingan nonpengendali 16 1.658.820.100 872.027.666 Non-controlling interests
Jumlah 11.217.882.932 6.161.895.776 Total
LABA KOMPHERENSIF NET COMPREHENSIVE
NETO YANG DAPAT INCOME
DIATRIBUSIKAN KEPADA: ATTRIBUTABLE TO:
Pemilik entitas induk 9.559.062.832 5.289.868.110 Owner of the parent entity
Kepentingan nonpengendali 16 1.658.820.100 872.027.666 Non-controlling interests
Jumlah 11.217.882.932 6.161.895.776 Total
LABA PER SAHAM 23 1,65 1,14 EARNINGS PER SHARE
*) *)
Disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements form
yang tidak terpisahkan dari laporan keuangan konsolidasian secara an integral part of these consolidated financial statements taken as a whole.
keseluruhan.
4
Page 7
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN AND ITS SUBSIDIARIES
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
31 MARET 2026 FOR THE THREE MONTHS PERIOD ENDED 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to the Owners of the Parent
Modal saham Saldo laba/Retained earnings
ditempatkan dan
disetor penuh/ Tambahan modal Kepentingan
Issued and disetor/ Telah ditentukan Belum ditentukan nonpengendali/
fully paid Additional paid- penggunaannya/ penggunaanya/ Total/ Non-controlling Total ekuitas/
capital stock in capital Appropriated Unapproptiated Total interest Total equity
Balance as at
Saldo 31 Desember 2024*) 187.000.000.000 (80.117.264.885) - 66.158.556.423 173.041.291.538 38.098.304.404 211.139.595.942 31 December 2024*)
Capitalised retained
Kapitalisasi laba ditahan 45.000.000.000 - - (45.000.000.000) - - - earnings
appropriation of
Pembentukan cadangan umum - - 22.057.360.592 (22.057.360.592) - - - General reserve
Differences in transaction
Selisih transaksi entitas between entities under
Sepengendali (Catatan 1d) - 990.766.054 - (1.227.505.784) (236.739.730) (2.672.591) (239.412.321) common control (Note 1d)
Peningkatan modal
saham 58.000.000.000 - - - 58.000.000.000 - 58.000.000.000 Increase in share capital
Tambahan setoran Additional paid-in
modal (Catatan 15) - 147.168.054.479 - - 147.168.054.479 - 147.168.054.479 capital (Note 15)
Dividen (Catatan 15) - - - - - (2.070.160.206) (2.070.160.206) Dividend (Note 15)
Penghasilan komprehensif Comprehensive income
tahun berjalan - - - 36.792.252.870 36.792.252.870 2.384.272.692 39.176.525.562 for the year
Balance as at
Saldo 31 Desember 2025 290.000.000.000 68.041.555.648 22.057.360.592 34.665.942.917 414.764.859.157 38.409.744.299 453.174.603.456 31 December 2025
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements are an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
5
Page 8
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA TBK
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN (lanjutan) AND ITS SUBSIDIARIES
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA TANGGAL CONSOLIDATED STATEMENT OF CHANGES IN EQUITY (continued)
31 MARET 2026 FOR THE THREE MONTHS PERIOD ENDED 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang Dapat Diatribusikan kepada Pemilik Entitas Induk/ Equity Attributable to the Owners of the Parent
Modal saham Saldo laba/Retained earnings
ditempatkan dan
disetor penuh/ Tambahan modal Kepentingan
Issued and disetor/ Telah ditentukan Belum ditentukan nonpengendali/
fully paid Additional paid- penggunaannya/ penggunaanya/ Total/ Non-controlling Total ekuitas/
capital stock in capital Appropriated Unapproptiated Total interest Total equity
Balance as at
Saldo 31 Desember 2025 290.000.000.000 68.041.555.648 22.057.360.592 34.665.942.917 414.764.859.157 38.409.744.299 453.174.603.456 31 December 2025)
Capitalised retained
Kapitalisasi laba ditahan - - - - - - - earnings
appropriation of
Pembentukan cadangan umum - - - - - - - General reserve
Differences in transaction
Selisih transaksi entitas between entities under
Sepengendali (Catatan 1d) - 2.191.202.379 - (1.763.115.658) 428.086.721 320.175.793 748.262.514 common control (Note 1d)
Peningkatan modal
saham - - - - - - - Increase in share capital
Tambahan setoran Additional paid-in
modal (Catatan 15) - - - - - - - capital (Note 15)
Dividen (Catatan 15) - - - - - - - Dividend (Note 15)
Penghasilan komprehensif Comprehensive income
tahun berjalan - - - 9.559.062.832 9.559.062.832 1.658.820.100 11.217.882.932 for the year
Balance as at
Saldo 31 Maret 2026 290.000.000.000 70.232.758.027 22.057.360.592 42.461.890.091 424.752.008.710 40.388.740.192 465.140.748.902 31 March 2026
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian terlampir merupakan bagian yang tidak terpisahkan dari The accompanying notes to the consolidated financial statements are an integral part of these
laporan keuangan konsolidasian secara keseluruhan. consolidated financial statements.
6
Page 9
The original consolidated financial statements included herein
are in Indonesian language
PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA TBK
LAPORAN ARUS KAS KONSOLIDASIAN AND ITS SUBSIDIARIES
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA CONSOLIDATED STATEMENT OF CASH FLOWS
TANGGAL 31 MARET 2026 FOR THE THREE MONTHS PERIOD ENDED 31 MARCH
(Disajikan dalam Rupiah, kecuali dinyatakan lain) 2026
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Note 31 Maret/ 31 Maret/
31 March 2026 31 March 2025*)
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 1.260.792.029.088 981.373.048.042 Cash receipt from customers
Pembayaran kas kepada pemasok (1.224.020.894.440) (988.896.081.980) Payments to suppliers
Payments for operating
Pembayaran kas untuk beban usaha expenses and other
dan operasi lainnya (31.654.764.239) (46.870.910.795) operations
Kas yang dihasilkan dari operasi 5.116.370.410 (54.393.944.734) Cash generated from operations
Penerimaan penghasilan keuangan 2.155.136.249 24.272.096 Interest income received
Pembayaran biaya keuangan (1.920.729.808) (3.737.399.002) Payments of interest expense
Pembayaran pajak penghasilan (2.646.819.928) (1.489.633.853) Payment of income taxes
Arus Kas Neto yang Diperoleh Net Cash Flows Generated from
dari Aktivitas Operasi 2.703.956.923 (59.596.705.493) Operating Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap (472.698.211) (13.246.000) Acquisition of fixed assets
Proceeds from sale of
Hasil dari penjualan aset tetap - - fixed assets
Penambahan investasi pada Addition of investment
entitas anak - (130.168.650.771) in a subsidiary
Divestasi entitas anak - 5.204.900.000 Divestment of subsidiaries
Arus Kas Neto yang Digunakan Net Cash Flows Used in
Untuk Aktivitas Investasi (472.698.211) (124.976.996.771) Investing Activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Tambahan setoran modal - - Additional share issuance
Penerimaan penawaran saham Receipt from initial
umum perdana - - public offering
Penerimaan atas pinjaman bank Proceeds from short-term
jangka pendek 32.588.132.258 102.919.625.675 bank loans
Biaya emisi saham - - Shares issuance cost
Receipt of other receivables
Penerimaan piutang lain-lain pihak berelasi - 30.790.000.000 related party
Payment of other payable
Pembayaran utang lain-lain pihak berelasi (2.332.329.969) - related party
Pembayaran atas pinjaman bank Payments of short-term
jangka pendek (26.901.989.498) - bank loans
Pembayaran dividen kas - - Cash dividends paid
Arus Kas Neto yang Diperoleh dari Net Cash Flows Generated from
Aktivitas Pendanaan 3.353.812.791 133.709.625.675 Financing Activities
*)
*)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements are an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements.
secara keseluruhan.
7
Page 10
The original consolidated financial statements included herein
are in Indonesian language
PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA PT PRIMA MULTI USAHA INDONESIA TBK
LAPORAN ARUS KAS KONSOLIDASIAN (lanjutan) AND ITS SUBSIDIARIES
UNTUK PERIODE TIGA BULAN YANG BERAKHIR PADA CONSOLIDATED STATEMENT OF CASH FLOWS
TANGGAL 31 MARET 2026 (continued)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) FOR THE THREE MONTHS PERIOD ENDED 31 MARCH
2026
(Expressed in Rupiah, unless otherwise stated)
Catatan/
Note 31 Maret / 31 Maret /
31 March 2026 31 March 2025*)
KENAIKAN NETO KAS NET INCREASE IN CASH
DAN SETARA KAS 5.585.071.503 (50.864.076.589) AND CASH EQUIVALENTS
CASH AND CASH
KAS DAN SETARA KAS EQUIVALENT AT BEGINNING
AWAL TAHUN 191.713.761.554 80.129.704.803 OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENT
AKHIR TAHUN 5 197.298.833.057 29.265.628.214 AT END OF THE YEAR
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Catatan atas laporan keuangan konsolidasian terlampir merupakan The accompanying notes to the consolidated financial statements are an
bagian yang tidak terpisahkan dari laporan keuangan konsolidasian integral part of these consolidated financial statements.
secara keseluruhan.
8
Page 11
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Informasi Umum a. General Information
PT Prima Multi Usaha Indonesia Tbk (“Perusahaan”) PT Prima Multi Usaha Indonesia Tbk
didirikan di Republik Indonesia berdasarkan Akta (the “Company”) was established in the Republic of
Notaris No. 32 yang dibuat di hadapan Suhartono Indonesia on 6 December 2011 based on Notarial
Hakim Djajadiputra, SH. pada tanggal 6 Desember Deed No. 32 of Suhartono Hakim Djajadiputra, SH.
2011. Akta Pendirian tersebut telah disetujui oleh The Deed was approved by the Ministry of Justice of
Kementerian Kehakiman Republik Indonesia dalam the Republic of Indonesia in its Decision Letter
Surat Keputusan No. AHU-04821.AH.01.01 Tahun No. AHU-04821.AH.01.01. Year 2012 dated
2012 tanggal 30 Januari 2012, dan diumumkan 30 January 2012 and published in State Gazette No.
dalam Berita Negara No. 33 tanggal 23 April 2013. 33 dated 23 April 2013.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have been
beberapa kali perubahan, perubahan terakhir amended several times, the most recent being
dengan Akta Notaris No. 1, tanggal 21 Juli 2025, based on Notarial Deed No. 1 dated 21 July 2025,
yang dibuat di hadapan Mohamad Renaldi made by Mohamad Renaldi Warganegara, SH,
Warganegara, SH, MBA, MKn, mengenai perubahan MBA, MKn, concerning changes in article of
anggaran dasar dan peningkatan modal ditempatkan association and increases in issued and paid-up
dan disetor. Perubahan tersebut telah disetujui oleh capital. The amendment was approved by
Kementerian Hukum dan Hak Asasi Manusia the Ministry of Law and Human Rights of
Republik Indonesia sesuai Surat the Republic of Indonesia based on its Letter
No. AHU-0165659.AH.01.11. Tahun 2025 tertanggal No. AHU-0165659.AH.01.11 Tahun 2025 dated
22 Juli 2025. 22 July 2025.
Sesuai dengan Pasal 3 Anggaran Dasar In accordance with Article 3 of the Company’s Article
Perusahaan, ruang lingkup kegiatan Perusahaan of Association, the scope of the Company’s activities
adalah bidang perdagangan dan jasa manajemen. are in the fields of trade and management services.
Perusahaan mulai beroperasi secara komersial The Company started its commercial operations in
sejak 2011. 2011.
Perusahaan berkedudukan di Cirebon dengan The Company is domiciled in Cirebon and its head
kantor pusat beralamat di Jl. Tuparev No. 87A, office is located at Jl. Tuparev No. 87A, Surawina
Surawina Kedawung, Cirebon, Jawa Barat. Kedawung, Cirebon, Jawa Barat.
Pemilik manfaat akhir Perusahaan terkait dengan The ultimate beneficial owners of the Company in
pemenuhan Peraturan Presiden Nomor 13 Tahun relation to the fulfilment of President Regulation
2018 adalah Rudy Susanto Wijaya Kaswan dan Number 13 Year 2018 are Rudy Susanto Wijaya
Agus Susanto. Kaswan dan Agus Susanto.
b. Dewan Komisaris dan Direksi dan Komite Audit b. Boards of Commisioners and Directors and
Audit Commitee
Susunan Dewan Komisaris dan Direksi Perusahaan The composition of the Company’s Boards of
pada tanggal 31 Maret 2026 dan 31 Desember 2025 Commissioners and Directors as at 31 March 2026
adalah sebagai berikut: and 31 December 2025 was as follows:
31 Maret 2026 2025
Dewan Komisaris Board of Commissioners
Komisaris Utama Rudy Susanto Wijaya Rudy Susanto Wijaya President Commissioner
Kaswan Kaswan
Komisaris Independen Theo Lekatompessy Theo Lekatompessy Independent Commissioner
Direksi Board of Directors
Direktur Utama Agus Susanto Agus Susanto President Director
Direktur Keuangan Ari Purwandini Ari Purwandini Finance Director
9
Page 12
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
b. Dewan Komisaris dan Direksi dan Komite Audit b. Board of Commisioners and Directors and Audit
(lanjutan) Committee (continued)
Susunan Komite Audit Perusahaan pada tanggal The composition of the Company’s Audit Committee
31 Maret 2026 adalah sebagai berikut: as at 31 March 2026 was as follows:
Ketua Theo Lekatompessy Chairman
Anggota Astied Aprilianti D. Hermawan Member
Anggota Cindy Widiani Member
Pada tanggal 31 Maret 2026 dan 31 Desember As at 31 March 2026 and 31 December 2025, the
2025, Perusahaan dan entitas anaknya (bersama- Company and its subsidiaries (collectively referred to
sama disebut “Grup”) memiliki karyawan tetap as
masing-masing sebanyak 196 karyawan (tidak the “Group”) had 196 permanent employees,
diaudit). respectively (unaudited).
c. Penawaran Umum Efek Perusahaan c. Public Offering of the Company’s Shares
Perusahaan menerima surat pernyataan efektif The Company received the effective statement from
pendaftaran saham dari Otoritas Jasa Keuangan the Financial Services Authority (“OJK”) with a letter
(“OJK”) dengan surat ketua OJK from the chairman of OJK No. S-06160/BEI.PP1/06-
No. S-06160/BEI.PP1/06-2025 tanggal 20 Juni 2025 2025 dated 20 June 2025, for its Initial Public
atas Penawaran Umum Perdana Saham Biasa Offering of 1,160,000,000 shares with a nominal
sejumlah 1.160.000.000, dengan nilai nominal Rp50 value of Rp50 per share and were offered to
per saham dan ditawarkan kepada masyarakat pada the public at a price of Rp180 per share. All of
harga penawaran Rp180 per saham. Seluruh saham the Company’s shares were listed on the Indonesia
Perusahaan telah dicatatkan pada Bursa Efek Stock Exchange.
Indonesia.
d. Struktur Entitas Anak d. Structure of Subsidiaries
Pada tanggal 31 Maret 2026, Perusahaan memiliki As at 31 March 2026, the Company has ownership
Entitas Anak dengan kepemilikan sebagai berikut : interest in Subsidiaries as follows:
Total Aset
Persentase Kepemilikan/ (Sebelum Eliminasi)/
Percentage of Ownership Total Assets
(Before Elimination)
31 Maret 31 Desember 31 Desember
Aktivitas utama/Status
Nama Entitas Anak/ 2026/ 2025/ 31 Maret 2026/ 2025/
Domisili/ Operasi/ Principal
Name 31 March 31 December 31 March 2026 31 December
Domicile activity/Status of
Of Subsidiary 2026 2025 (Rp) 2025
Operation
(%) (%) (Rp)
Entitas anak melalui Kepemilikan langsung/Directly owned subsidiaries
PT Graha Prima Distributor/
Mentari Tbk (GRPM) Cirebon Distributor 70,53% 70,67% 235.602.132.991 185.659.877.606
PT Griya Prima Perhotelan/
Indonesia (GPI) Cirebon Hospitality 99,60% - 250.000.000 -
Entitas anak melalui Kepemilikan tidak langsung/Indirectly owned subsidiary
PT Tri Usaha Jaya Distributor/
(TUJ) Tegal Distributor 51,00% - 133.669.577.881 118.310.329.693
10
Page 13
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM ((lanjutan) 1. GENERAL (continued)
d. Struktur Entitas Anak (lanjutan) d. Structure of Subsidiary (continued)
PT Prima Lintas Nusantara PT Prima Lintas Nusantara
Berdasarkan akta pendirian PT Prima Lintas Based on the deed of establishment of PT Prima
Nusantara (“PT PLN”) No. 2 pada tanggal Lintas Nusantara (“PT PLN”) No. 2 dated
7 Mei 2018, Perusahaan mendirikan 7 May 2018, the Company established PT PLN a
PT PLN, Entitas Anak, dengan nilai Subsidiary, with a value of Rp2,750,000,000 (55%).
Rp2.750.000.000 (55%). Akta tersebut telah disetujui This deed was approved by the Ministry of Law and
oleh Kementerian Hukum dan Hak Asasi Manusia Human Right of the Republic of Indonesia in Its
Republik Indonesia dalam Surat Keputusannya Decision Letter No. AHU-0024631.AH.01.01. Tahun
No. AHU-0024631.AH.01.01. Tahun 2018 tanggal 9 2018 dated 9 May 2018.
Mei 2018.
Berdasarkan Pernyataan Keputusan Sirkuler Para Based on Circular Decision Statement of
Pemegang Saham sebagai Pengganti Rapat Umum Shareholders in Lieu of Extraordinary General
Pemegang Saham Luar Biasa PT Prima Multi Usaha Meeting of Shareholders of PT Prima Multi Usaha
Indonesia No. 5 tanggal 10 Maret 2025 dari Notaris Indonesia No. 5 dated 10 March 2025 from Notary
Mohamad Renaldi Warganegara, SH, MBA, MKn, Mohamad Renaldi Warganegara, SH, MBA, MKn,
Perusahaan telah mengalihkan seluruh saham the Company has transferred all 110 shares of
PT PLN sebesar 110 lembar saham kepada PT PLN to Mr. Agus Susanto.
Tn. Agus Susanto.
31 Maret/
31 March
2025
Investasi saham PT PLN 110.000.000 Investment in shares PT PLN
Nilai pengalihan saham Transfer value of shares
yang diterima 110.000.000 received
Selisih nilai transaksi The difference in value of
pengalihan saham - shares transfer transaction
Pelepasan saham Entitas Anak ini diperlakukan The disposal of shares of the Subsidiary is treated
sebagai pelepasan bisnis entitas yang diatur dalam as a disposal of the entity’s business as regulated in
PSAK No. 338 “Kombinasi Bisnis Entitas PSAK No. 338 “Business Combinations of Entities
Sepengendali”. Untuk penyajian transaksi kombinasi Under Common Control”. In presenting the common
bisnis entitas sepengendali berdasarkan metode de- control business combination transaction under
pooling of interest, laporan keuangan konsolidasian the de-pooling of interest method, the consolidated
pada tahun yang berakhir pada tanggal financial statements as of 31 December 2024 and
31 Desember 2024 dan 2023 disajikan seolah-olah 2023 were presented as if the disposed business
bisnis yang dilepas tidak pernah digabungkan had never been combined (consolidated) before.
(dikonsolidasikan) sebelumnya. Lihat Catatan 27 See Note 27 for the details of restatement of
untuk detail penyajian kembali laporan keuangan the consolidated financial statements resulting from
konsolidasian akibat dari transaksi pelepasan bisnis the disposal transactions of the subsidiary’s
entitas anak. business.
11
Page 14
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM ((lanjutan) 1. GENERAL (continued)
d. Struktur Entitas Anak (lanjutan) d. Structure of Subsidiary (continued)
PT Bangun Distribusi Nusantara PT Bangun Distribusi Nusantara
Berdasarkan akta pendirian PT Bangun Distribusi Based on the deed of establishment of PT Bangun
Nusantara (“PT BDN”) No. 14 pada tanggal Distribusi Nusantara (“PT BDN”) No. 14 dated
22 Mei 2023, Perusahaan mendirikan, PT BDN 22 May 2023, the Company established PT BDN a
Entitas Anak, dengan nilai Rp5.094.900.000 Subsidiary, with a value of Rp5,094,900,000
(99,90%). Akta tersebut telah disetujui oleh (99,90%). This deed was approved by the Ministry of
Kementerian Hukum dan Hak Asasi Manusia Law and Human Right of the Republic of Indonesia
Republik Indonesia dalam Surat Keputusannya in Its Decision Letter No. AHU-0037380.AH.01.01.
No. AHU-0037380.AH.01.01. Tahun 2023 tanggal Tahun 2023 dated 15 May 2023.
15 Mei 2023.
Berdasarkan Pernyataan Keputusan Sirkuler Para Based on Circular Decision Statement of
Pemegang Saham sebagai Pengganti Rapat Umum Shareholders in Lieu of Extraordinary General
Pemegang Saham Luar Biasa PT Prima Multi Usaha Meeting of Shareholders of PT Prima Multi Usaha
Indonesia No. 1 tanggal 10 Maret 2025 dari Notaris Indonesia No. 1 dated 10 March 2025 from Notary
Mohamad Renaldi Warganegara, SH, MBA, MKn, Mohamad Renaldi Warganegara, SH, MBA, MKn,
Perusahaan telah mengalihkan seluruh saham the Company has transferred all 50,949 shares of
PT BDN sebesar 50.949 lembar saham kepada PT BDN to Mr. Agus Susanto.
Tn. Agus Susanto.
31 Maret/
31 March
2025
Investasi saham PT BDN 5.094.900.000 Investment in shares PT BDN
Nilai pengalihan saham Transfer value of shares
yang diterima 5.094.900.000 received
Selisih nilai transaksi The difference in value of
pengalihan saham - shares transfer transaction
Pelepasan saham Entitas Anak ini diperlakukan The disposal of shares of the Subsidiary is treated
sebagai pelepasan bisnis entitas yang diatur dalam as a disposal of the entity’s business as regulated in
PSAK No. 338 “Kombinasi Bisnis Entitas PSAK No. 338 “Business Combinations of Entities
Sepengendali”. Untuk penyajian transaksi kombinasi Under Common Control”. In presenting the common
bisnis entitas sepengendali berdasarkan metode de- control business combination transaction under the
pooling of interest, laporan keuangan konsolidasian de-pooling of interest method, the consolidated
pada tahun yang berakhir pada tanggal financial statements as of 31 December 2024 and
31 Desember 2024 dan 2023 disajikan seolah-olah 2023 were presented as if the disposed business
bisnis yang dilepas tidak pernah digabungkan had never been combined (consolidated) before.
(dikonsolidasikan) sebelumnya. Lihat Catatan 27 See Note 27 for the details of restatement of
untuk detail penyajian kembali laporan keuangan the consolidated financial statements resulting from
konsolidasian akibat dari transaksi pelepasan bisnis the disposal transactions of the subsidiary’s
entitas anak. business.
12
Page 15
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Struktur Entitas Anak (lanjutan) d. Structure of Subsidiary (continued)
PT Graha Prima Mentari Tbk PT Graha Prima Mentari Tbk
Pada tanggal 14 Maret 2025, Perusahaan telah On 14 March 2025, the Company has invested
melakukan investasi saham sebesar 70,12% dari 70,12% total shares issued and paid up in PT Graha
jumlah saham yang ditempatkan dan disetor pada Prima Mentari Tbk (“GRPM”), based on the trade
PT Graha Prima Mentari Tbk (“GRPM”), confirmation document dated 14 March 2025 with a
berdasarkan dokumen trade confirmation tertanggal total transaction of Rp130,006,308,000.
14 Maret 2025 dengan jumlah nilai transaksi sebesar (1,083,385,900 shares). The Company completed
Rp130.006.308.000 (1.083.385.900 lembar saham). this transaction and has a total investment in GRPM
Setelah transaksi ini, Perusahaan memiliki total worth Rp130,526,326,271 or 70.67% shares
investasi pada GRPM senilai Rp130.526.326.271 ownership (1,091,851,700 shares).
atau 70,67% kepemilikan saham (1.091.851.700
lembar saham).
Berdasarkan akta perubahan GRPM No. 3 pada Based on the deed of amendment of GRPM No. 3
tanggal 22 Mei 2025, Perusahaan adalah pemegang dated 22 May 2025, the Company is a shareholder
saham GRPM dengan saham kepemilikan sebesar of GRPM with ownership shares of 1,091,851,700
1.091.851.700 lembar saham dengan nilai nominal shares with a total nominal value of
seluruhnya sebesar Rp 27.296.292.500. Akta Rp 27,296,292,500. The deed has been approved by
tersebut telah disahkan oleh Kementerian Hukum the Ministry of Law and Human Rights of
dan Hak Asasi Manusia Republik Indonesia dalam the Republic of Indonesia in his Decree
Surat Keputusannya No. AHU-0124698.AH.01.11. No. AHU-0124698.AH.01.11. Year 2025 dated
Tahun 2025 tanggal 5 Juni 2025. 5 June 2025.
Transaksi penambahan nilai investasi saham entitas The transaction of increasing investment in shares in
anak ini diperlakukan sebagai penyatuan a subsidiary is treated as a merger of
penggabungan usaha entitas anak sesuai dengan the subsidiary’s business in accordance with PSAK
PSAK No. 338 “Kombinasi Bisnis Entitas No. 338 “Business Combination of Entities Under
Sepengendali”. Untuk penyajian transaksi kombinasi Common Control. In presenting the common control
bisnis entitas sepengendali berdasarkan metode business combination transaction under the pooling
pooling of interest, laporan keuangan konsolidasian of interest method, the consolidated financial
pada tahun yang berakhir pada tanggal statements as of December 31, 2024 and 2023 were
31 Desember 2024 dan 2023 disajikan seakan-akan presented as if it had occurred since beginning of the
pengabungan usaha tersebut terjadi sejak awal period of the merged entity under common control.
periode entitas yang bergabung dalam See Note 30 for the details of restatement of
sepengendalian. Lihat Catatan 30 untuk detail the consolidated financial statements resulting from
penyajian kembali laporan keuangan konsolidasian the merged transactions of the subsidiary’s
akibat dari transaksi penggabungan usaha entitas business.
anak.
Perusahaan melakukan pencatatan atas transaksi The difference between the transaction value in the
akuisisi saham tersebut Selisih antara imbalan business combination transaction and the carrying
dalam transaksi kombinasi yang diakuisisi diakui value of the business acquired is recognised in
pada akun “Selisih Nilai Transaksi Entitas “The Differences in Value of Restructuring
Sepengendali” pada akun tambahan modal disetor. Transactions for Entities Under Common Control”
account in the additional paid-in capital account.
Pendapatan dan laba yang dikontribusikan oleh The revenue and profit contributed by GRPM
GRPM yang termasuk pada laporan laba rugi dan included in Period March 2026 consolidated
penghasilan komprehensif lain konsolidasian selama statement of profit or loss and other comprehensive
periode Maret 2026 masing-masing adalah sebesar income amounted to Rp298,916,949,160 and
Rp298.916.949.160 dan Rp3.421.935.761. Rp3,421,935,761, respectively.
13
Page 16
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Struktur Entitas Anak (lanjutan) d. Structure of Subsidiary (continued)
PT Graha Prima Mentari Tbk (lanjutan) PT Graha Prima Mentari Tbk (continued)
Jika GRPM dikonsolidasi sejak 1 Januari 2025, If GRPM has been consolidated from 1 January
maka laporan laba rugi dan komprehensif lain 2025, the consolidated statement of profit or loss
konsolidasian akan menunjukkan pendapatan and other comprehensive income will show proforma
proforma sebesar Rp963.033.149.859 dan laba revenue Rp963,033,149,859 and proforma profit
proforma sebesar Rp6.161.895.776. Rp6,161,895,776.
Akuisisi GRPM telah dilakukan sesuai dengan The acquisition of GRPM has been conducted in
ketentuan Otoritas Jasa Keuangan (“OJK”). accordance with Financial Services Authority (“OJK”)
regulations.
Tabel berikut ini adalah merangkum posisi laporan The following table summarises the financial position
keuangan GRPM pada tanggal 31 Maret 2026, 31 of GRPM as at 31 March 2026, 31 December 2025,
Desember 2025 dan 2024, dan 31 Maret 2025, nilai 2024, and 31 March 2025,
akuisisi dan jumlah aset neto yang diperoleh pada the acquisition value as at and total net assets
tanggal akuisisi: acquired as of the acquisition date:
31 Desember/
31 December
2024*)/
31 Maret/ 31 Desember/ 31 Maret/ 1 Januari/
31 March 31 December 31 March 1 January
2026 2025 2025*) 2025*)
Jumlah aset 235.811.284.648 185.659.877.606 174.011.262.285 191.501.664.271 Total assets
Jumlah liabilitas 141.698.362.980 95.926.305.867 83.717.589.532 103.232.641.252 Total liabilities
Jumlah ekuitas yang dapat Total equity attributable
diatribusikan kepada pemilik to owners of the parent
entitas induk 76.084.707.901 72.627.484.204 72.276.146.320 71.023.309.390 entity
Kepentingan nonpengendali 18.028.213.767 17.106.087.535 18.017.526.433 17.245.713.629 Non-controlling interest
Jumlah penghasilan Total equity attributable
Komprehensif tahun berjalan 3.421.935.761 4.619.872.665 1.352.234.930 4.977.272.086 to owners of the parent
31 Maret/
31 March
2025
Bagian dari aset neto yang The portion of net assets
diakuisisi (70,67%) 51.075.467.106 acquired (70.67%)
Nilai akuisisi 130.526.326.271 Acquisition value
Selisih nilai transaksi The difference in value of
restrukturisasi entitas restructuring transaction entity
sepengendali (79.450.859.165) under common control
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
14
Page 17
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM (lanjutan) 1. GENERAL (continued)
d. Struktur Entitas Anak (lanjutan) d. Structure of Subsidiary (continued)
PT Griya Prima Indonesia PT Griya Prima Indonesia
Berdasarkan akta pendirian PT Griya Prima Based on the deed of establishment of PT Griya
Indonesia (“PT GPI”) No. 1 pada tanggal Prima Indonesia (“PT GPI”) No. 1 dated
02 Februari 2026, Perusahaan mendirikan 2 February 2026, the Company established PT GPI
PT GPI, Entitas Anak, dengan nilai Rp249.000.000 a Subsidiary, with a value of Rp249,000,000
(99,6%). Akta tersebut telah disetujui oleh (99.6%). This deed was approved by the Ministry of
Kementerian Hukum dan Hak Asasi Manusia Law and Human Right of the Republic of Indonesia
Republik Indonesia dalam Surat Keputusannya in Its Decision Letter No. AHU-0024403.AH.01.11.
No. AHU-0024403.AH.01.11. Tahun 2026 tanggal 10 Tahun 2026 dated 10 February 2026.
Februari 2026.
e. Penyelesaian Laporan Keuangan e. Completion of the Financial Statements
Manajemen Perusahaan bertanggung jawab atas The management of the Company is responsible for
penyusunan laporan keuangan konsolidasian ini the preparation of these consolidated financial
yang telah disetujui oleh Direksi untuk diterbitkan statements, which have been authorised for issue by
pada tanggal 25 April 2026. the Board of Directors on 25 April 2026.
14
Page 18
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
a. Dasar Penyusunan Laporan Keuangan a. Basis for Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian telah disajikan The consolidated financial statements have been
sesuai dengan Standar Akuntansi Keuangan prepared in accordance with Indonesian Financial
(“SAK”), yang terdiri dari Pernyataan Standar Accounting Standards (“SAK”), which comprise
Akuntansi Keuangan (“PSAK”) dan Interpretasi the Statements of Financial Accounting Standards
Standar Akuntansi Keuangan (“ISAK”) yang (“PSAK”) and Interpretations of Financial and
dikeluarkan oleh Dewan Standar Akuntansi Accounting Standards (“ISAK”) issued by
Keuangan Ikatan Akuntan Indonesia (“DSAK IAI”) the Financial Accounting Standards Board of
dan Peraturan serta Pedoman Penyajian dan the Indonesian Institute of Accountants (“DSAK IAI”)
Pengungkapan Laporan Keuangan yang dikeluarkan and the Regulations and the Guidelines on Financial
oleh Otoritas Jasa Keuangan (“OJK”). Statements Presentation and Disclosures issued by
Financial Services Authority (“OJK”).
Penyusunan laporan keuangan konsolidasian yang The preparation of the consolidated financial
disusun berdasarkan Standar Akuntansi Keuangan statements in conformity with Indonesian Financial
Indonesia memerlukan penggunaan estimasi Accounting Standards requires the use of certain
akuntansi tertentu dan asumsi-asumsi. Hal ini juga critical accounting estimates and assumptions. It
mengharuskan manajemen untuk melakukan also requires management to exercise its judgement
pertimbangan dalam proses penerapan kebijakan in the process of applying the Group’s accounting
akuntansi di dalam Grup. Area yang kompleks atau policies. The areas involving a higher degree of
memerlukan tingkat pertimbangan yang lebih tinggi, judgement or complexity, or areas where
atau area dimana asumsi dan estimasi dapat assumptions and estimates are significant to the
berdampak signifikan terhadap laporan keuangan consolidated financial statements are disclosed in
konsolidasian diungkapkan dalam Catatan 3. Note 3.
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for
akun-akun tertentu yang disusun berdasarkan certain accounts which are prepared on other
pengukuran lainnya yang dideskripsikan dalam measurement described in the respective material
kebijakan akuntansi material terkait dan laporan arus accounting policies and the consolidated statements
kas konsolidasian, disusun dengan konsep harga of cash flows, have been prepared on the historical
perolehan dan dasar akrual. cost concept and accrual basis.
Laporan arus kas konsolidasian disajikan dengan The consolidated statement of cash flows, which
menggunakan metode langsung, menyajikan have been prepared using the direct method,
penerimaan dan pengeluaran kas dan setara kas present receipts and disbursements of cash and
yang diklasifikasikan ke dalam aktivitas operasi, cash equivalent classified into operating, investing
investasi dan pendanaan. and financing activities.
Kebijakan akuntansi yang diterapkan oleh Grup The accounting policies adopted by the Group are
adalah selaras bagi tahun yang dicakup oleh laporan consistently applied for the years covered by
keuangan konsolidasian, kecuali untuk standar the consolidated financial statements, except for new
akuntansi baru dan revisi seperti diungkapkan pada and revised accounting standards as disclosed in
Catatan 2b dibawah ini. Note 2b below.
Grup telah menyusun laporan keuangan The Group has prepared the consolidated financial
konsolidasian dengan dasar bahwa Grup akan statements on the basis that it will continue to
menjaga kelangsungan usaha. operate as a going concern.
Mata uang pelaporan yang digunakan dalam The presentation currency used in the preparation of
penyusunan laporan keuangan konsolidasian adalah the consolidated financial statements is the Rupiah
Rupiah (”Rp”), yang juga merupakan mata uang (“Rp”), which also the Company’s functional currency
fungsional Perusahaan dan mata uang pelaporan and the Group’s presentation currency. Each entity
Grup. Setiap entitas dalam Grup menentukan mata in the Group determines its own functional currency
uang fungsionalnya masing-masing dan mengukur and measures its transactions in its respective
transaksinya dalam mata uang fungsional tersebut. functional currency.
15
Page 19
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
b. Perubahan atas Pernyataan Standar Akuntansi b. Changes to the Statements of Financial
Keuangan (“PSAK”) Accounting Standards (“PSAK”)
Penerapan dari amandemen terhadap standar The adoption of the following amendment to
akuntansi, yang berlaku efektif sejak tanggal accounting standards which is effective from
1 Januari 2025 berikut tidak menyebabkan 1 January 2025 did not result in substantial changes
perubahan signifikan atas kebijakan akuntansi Grup to the Group’s accounting policies and had no
dan tidak memberikan dampak yang material material effect on the amounts reported in
terhadap jumlah yang dilaporkan di laporan the consolidated financial statements for the current
keuangan konsolidasian pada tahun berjalan: period:
Amandemen PSAK No. 221, “Pengaruh Amendment to PSAK No. 221, “The Effect of
Perubahan Kurs Valuta Asing” tentang Changes in Foreign Exchange Rates” about
kekurangan ketertukaran” lack of exchangeability.
Amandemen terhadap standar akuntansi yang telah The amendments to accounting standards issued,
diterbitkan, namun berlaku efektif untuk tahun buku but only effective for the financial year beginning 1
yang dimulai pada 1 Januari 2026, tetapi penerapan January 2026, but early adoption is permitted, are as
dini diperkenankan, adalah sebagai berikut: follows:
Amandemen PSAK No. 109, “Instrumen Amendments to PSAK No. 109, “Financial
Keuangan” dan PSAK No. 107, “Instrumen Instruments” and PSAK No. 107, “Financial
Keuangan: Pengungkapan” tentang klasifikasi Instruments: Disclosure” about classification
dan pengukuran instrumen keuangan and measurement of financial instruments
Amandemen PSAK No. 109, “Instrumen Amendments to PSAK No. 109, “Financial
Keuangan” dan PSAK No. 107, “Instrumen Instruments” and PSAK No. 107, “Financial
Keuangan: Pengungkapan” tentang kontrak Instruments: Disclosure” about contracts
yang mengacu pada listrik bergantung alam referencing nature-dependent electricity
Revisi PSAK No. 338 “Kombinasi Bisnis Entitas Revision to PSAK No. 338 “Business
Sepengendali” Combinations of Entities Under Common
Control”
Standar baru dan amandemen atas standar yang The new standard and amendment to accounting
telah diterbitkan, namun berlaku efektif untuk tahun standards issued, but only effective for the financial
buku yang dimulai pada 1 Januari 2027, tetapi year beginning 1 January 2027, but early adoption is
penerapan dini diperkenankan, adalah sebagai permitted, are as follows:
berikut:
PSAK No. 119 dan Amendemen PSAK PSAK No. 119 and amendment to PSAK
No. 119 “Entitas Anak Tanpa Akuntabilitas No. 119 “Subsidiaries without Public
Publik: Pengungkapan” Accountability: Disclosures”
Penerapan dari standar baru berikut berlaku efektif The adoption of the new standard is effective
mulai 1 Januari 2027. Penerapan retrospektif beginning 1 January 2027. Retrospective application
diwajibkan, sehingga informasi komparatif untuk is required, and so the comparative information for
tahun keuangan yang berakhir pada the financial year ending 31 December 2026 will be
31 Desember 2026 akan disajikan ulang sesuai restated in accordance with this standard.
dengan standar ini.
PSAK No. 118, “Penyajian dan PSAK No. 118, “Presentation and Disclosure in
Pengungkapan dalam Keuangan” Financial Statements”
Pada tanggal penyelesaian laporan keuangan As at the completion date of these consolidated
konsolidasian ini, Grup sedang mempelajari dampak financial statements, the Group is evaluating
yang mungkin timbul dari penerapan standar baru, the potential impact of the new standard, revision
revisi dan amandemen pada laporan keuangan and amendments on the Group’s consolidated
konsolidasian Grup. financial statements.
16
Page 20
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
c. Prinsip-prinsip Konsolidasian c. Principles of Consolidation
Laporan keuangan konsolidasian terdiri dari laporan The consolidated financial statements comprise
keuangan Perusahaan dan entitas anaknya seperti the financial statements of the Company and its
dijelaskan pada Catatan 1c. subsidiaries as described in Note 1c.
Laporan keuangan konsolidasian meliputi laporan The consolidated financial statements include
keuangan Perusahaan dan entitas anaknya (“Grup”) accounts of the Company and its subsidiaries
pada tanggal 31 Desember setiap tahun. Kendali (the “Group”) at 31 December each year. Control is
diperoleh bila Grup terekspos atau memiliki hak atas achieved when the Group is exposed, or has rights,
imbal hasil variabel dari keterlibatannya dengan to the variable returns from its involvement with
investee dan memiliki kemampuan untuk the investee and has the ability to affect those
mempengaruhi imbal hasil tersebut melalui returns through its power over the investee. Thus,
kekuasaannya atas investee. Dengan demikian, the Group controls an investee if and only if
Grup mengendalikan investee jika dan hanya jika the Group has all of the following:
Grup memiliki seluruh hal berikut ini:
a) kekuasaan atas investee, yaitu hak yang ada a) power over the investee, is existing rights that
saat ini yang memberi Grup kemampuan saat give the Group the current ability to direct the
ini untuk mengarahkan aktivitas yang relevan relevant activities of the investee;
dari investee;
b) eksposur atau hak atas imbal hasil variabel dari b) exposure or rights, to variable returns from its
keterlibatannya dengan investee; dan involvement with the investee; and
c) kemampuan untuk menggunakan c) the ability to use its power over the investee to
kekuasaannya atas investee untuk affect its returns.
mempengaruhi jumlah imbal hasil.
Bila Grup memiliki hak suara atau hak serupa When the Group has less than a majority of
kurang dari mayoritas dari suatu investee, Grup the voting or similar rights of an investee, the Group
mempertimbangkan semua fakta dan keadaan yang considers all relevant facts and circumstances in
relevan dalam mengevaluasi apakah mereka assessing whether it has power over an investee,
memiliki kekuasaan atas investee, termasuk: including:
a) pengaturan kontraktual dengan pemilik hak a) the contractual arrangement with the other vote
suara lainnya dari investee, haiders of the investee,
b) hak yang timbul atas pengaturan kontraktual b) rights arising from other contractual
lain, dan arrangements, and
c) hak suara dan hak suara potensial yang dimiliki c) the Group's voting rights and potential voting
Grup rights
Grup menilai kembali apakah mereka The Group re-assesses whether or not it controls
mengendalikan investee bila fakta dan keadaan an investee if facts and circumstances indicate that
mengindikasikan adanya perubahan terhadap satu there are changes to one or more of the three
atau lebih dari ketiga elemen pengendalian. elements of control.
Entitas anak dikonsolidasi secara penuh sejak Subsidiaries are fully consolidated from the date of
tanggal akuisisi yaitu tanggal Grup memperoleh acquisition, being the date on which the Group
pengendalian, sampai dengan tanggal kehilangan obtained control, and continue to be consolidated
pengendalian. Aset, liabilitas, penghasilan dan until the date such control ceases. Assets, liabilities,
beban dari entitas anak yang diakuisisi pada tahun income and expenses of a subsidiary acquired
tertentu disertakan dalam laporan keuangan during the year are included in the consolidated
konsolidasian sejak tanggal Grup memperoleh financial statements from the date the Group obtains
kendali sampai tanggal Grup tidak lagi control and until the date the Group ceases to control
mengendalikan entitas anak tersebut. the subsidiary.
17
Page 21
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
c. Prinsip-prinsip Konsolidasian (lanjutan) c. Principles of Consolidation (continued)
Seluruh laba rugi dan setiap komponen penghasilan Profit or loss and each component of other
komprehensif lain (“PKL”) diatribusikan pada pemilik comprehensive income (“OCI”) are attributed to
entitas induk dan pada kepentingan nonpengendali the equity holders of the parent of the Group and to
(“KNP”), walaupun hal ini akan menyebabkan saldo the non-controlling interests (“NCI”), even if this
KNP yang defisit. Bila dipandang perlu, penyesuaian results in the NCI having a deficit balance. When
dilakukan terhadap laporan keuangan entitas anak necessary, adjustments are made to the financial
untuk diselaraskan dengan kebijakan akuntansi statements of subsidiaries to bring their accounting
Grup. policies into line with the Group’s accounting
policies.
Laporan keuangan (konsolidasian) entitas anak The financial statements (consolidated) of
dibuat untuk periode pelaporan yang sama dengan the subsidiaries are prepared for the same reporting
Perusahaan, menggunakan kebijakan akuntansi period as the Company, using consistent accounting
yang konsisten. policies.
Semua akun dan transaksi antar Grup yang material, All material intercompany accounts and transactions,
termasuk keuntungan atau kerugian yang belum including unrealised gains or losses, if any, are
direalisasi, jika ada, dieliminasi untuk mencerminkan eliminated to reflect the financial position and
posisi keuangan dan hasil operasi Grup sebagai the results of operations of the Group as one
satu kesatuan usaha. business entity.
Perubahan dalam bagian kepemilikan entitas induk A change in the parent’s ownership in a subsidiary,
pada entitas anak, yang tidak mengakibatkan without loss of control, is accounted for as an equity
hilangnya dicatat pengendalian, sebagai transaksi transaction. In case of loss of control over
ekuitas. Jika kehilangan pengendalian atas suatu a subsidiary, the Group derecognises the related
entitas anak, maka Grup menghentikan pengakuan assets (including goodwill), liabilities, NCI and other
aset terkait (termasuk goodwill), kewajiban, KNP dan componets of equity, while any resulting gain or loss
komponen ekuitas lainnya, sementara laba atau rugi is recognised in profit or loss. Any investment
yang dihasilkan dicatat pada laba rugi. Nilai investasi retained is recognised at fair value.
yang dipertahankan dicatat pada nilai wajarnya.
d. Kombinasi Bisnis d. Business Combination
Kombinasi bisnis dicatat dengan menggunakan Business combinations are accounted for using
metode akuisisi. Biaya perolehan dari suatu akuisisi the acquisition method. The cost of an acquisition is
diukur dari nilai agregat imbalan yang dialihkan, measured as the aggregate of the consideration
diukur pada nilai wajar pada tanggal akuisisi dan transferred, measured at acquisition date fair value
jumlah setiap KNP pada pihak yang diakuisisi. Untuk and the amount of any NCI in the acquiree. For each
setiap kombinasi bisnis, Grup mengukur KNP pada business combination, the Group measures the NCI
entitas yang diakuisisi pada nilai wajar atau pada in the acquiree either at fair value or at
proporsi kepemilikan KNP atas aset neto yang the proportionate share of the acquiree’s identifiable
teridentifikasi dari entitas yang diakuisisi. Biaya- net assets. Transaction costs incurred are directly
biaya akuisisi yang timbul dibebankan langsung dan expensed and included in “Selling, General and
dicatat dalam “Beban Penjualan, Umum dan Administrative Expenses”.
Administrasi”.
18
Page 22
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
d. Kombinasi Bisnis (lanjutan) d. Business Combination (continued)
Grup menentukan bahwa mereka telah mengakuisisi The Group determines that it has acquired
bisnis ketika rangkaian aktivitas dan aset yang a business when the acquired set of activities and
diakuisisi mencakup input dan proses substantif assets include an input and a substantive process
yang bersama-sama secara signifikan berkontribusi that together significantly contribute to the ability to
pada kemampuan untuk menghasilkan output. create outputs. The acquired process is considered
Proses yang diperoleh adalah substantif jika penting substantive if it is critical to the ability to continue
bagi kemampuan untuk terus menghasilkan output, producing outputs, and the inputs acquired include
dan input yang diperoleh mencakup tenaga kerja an organised workforce with the necessary skills,
yang terorganisir dengan keterampilan, knowledge, or experience to perform that process or
pengetahuan, atau pengalaman yang diperlukan it significantly contributes to the ability to continue
untuk melakukan proses itu atau secara signifikan producing outputs and is considered unique or
berkontribusi pada kemampuan untuk terus scarce or cannot be replaced without significant cost,
menghasilkan output dan dianggap unik atau langka effort, or delay in the ability to continue producing
atau tidak dapat diganti tanpa biaya, usaha, atau outputs.
penundaan yang signifikan dalam kemampuan untuk
terus menghasilkan output.
Ketika melakukan akuisisi atas sebuah bisnis, Grup When the Group acquires a business, it assesses
mengklasifikasikan dan menentukan aset keuangan the financial assets acquired and liabilities assumed
yang diperoleh dan liabilitas keuangan yang diambil the for appropriate classification and designation in
alih berdasarkan pada persyaratan kontraktual, accordance with contractual terms, economic
kondisi ekonomi dan kondisi terkait lain yang ada circumstances and pertinent conditions as at
pada tanggal akuisisi. the acquisition date.
Imbalan kontinjensi yang akan dibayarkan oleh Any contingent consideration to be transferred by
Grup diakui pada nilai wajar pada tanggal akuisisi. the Group will be recognised at fair value at
Perubahan nilai wajar atas imbalan kontinjensi the acquisition date. Subsequent changes to
setelah tanggal akuisisi yang diklasifikasikan the fair value of the contingent consideration which is
sebagai aset atau liabilitas, akan diakui pada laba deemed to be an asset or liability will be recognised
rugi atau sebagai penghasilan komprehensif lain in accordance with PSAK No. 109 either in profit or
sesuai dengan PSAK No. 109. Imbalan kontinjensi loss or as other comprehensive income. Other
lain yang tidak termasuk dalam PSAK No. 109 contingent consideration that is not within the scope
diukur sebesar nilai wajar pada setiap tanggal of PSAK No. 109 is measured at fair value at each
pelaporan dengan perubahan nilai wajar yang diakui reporting date with changes in fair value recognised
pada laba rugi. in profit or loss.
Bila pencatatan awal kombinasi bisnis belum dapat If the initial accounting for a business combination is
diselesaikan pada tanggal pelaporan, Grup incomplete by the end of the reporting, the Group
melaporkan jumlah sementara bagi pos yang reports provisional amounts for the items for which
pencatatannya belum dapat diselesaikan tersebut. the accounting is incomplete.
Periode pengukuran adalah periode setelah tanggal The measurement period is the period after
akuisisi yang didalamnya Grup dapat melakukan the acquisition date during which the Group may
penyesuaian atas jumlah sementara yang diakui adjust the provisional amounts recognised for
dalam kombinasi bisnis tersebut. Selama periode a business combination. During the measurement
pengukuran, Grup mengakui penambahan aset atau period, the Group recognises additional assets or
liabilitas bila terdapat informasi terbaru yang liabilities if new information is obtained about facts
diperoleh mengenai fakta dan keadaan pada tanggal and circumstances that existed as at
akuisisi, yang bila diketahui pada saat itu, akan the acquisition date and, if known, would have
menyebabkan pengakuan atas aset dan liabilitas resulted in the recognition of those assets and
pada tanggal tersebut. liabilities as at that date.
19
Page 23
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
d. Kombinasi Bisnis (lanjutan) d. Business Combination (continued)
Periode pengukuran berakhir pada saat pengakuisisi The measurement period ends as soon as
menerima informasi yang diperlukan mengenai fakta the Group receives the information it was seeking
dan keadaan pada tanggal akuisisi atau mengetahui about facts and circumstances that existed as at
bahwa informasi lainnya tidak dapat diperoleh, the acquisition date or learns that more information
namun tidak lebih dari satu tahun dari tanggal is not obtainable but shall not exceed one year from
akuisisi. the acquisition date.
Pada tanggal akuisisi, goodwill awalnya diukur pada At acquisition date, goodwill is initially measured at
harga perolehan yang merupakan selisih lebih nilai cost being the excess of the aggregate of
agregat dari imbalan yang dialihkan dan jumlah the consideration transferred and the amount
setiap KNP atas selisih jumlah dari aset recognised for NCI over the net identifiable assets
teridentifikasi yang diperoleh dan liabilitas yang acquired and liabilities assumed.
diambil alih.
Jika imbalan tersebut lebih rendah dari nilai wajar If this consideration is lower than the fair value
aset neto entitas anak yang diakuisisi, selisih of the net assets of the subsidiary acquired,
tersebut diakui pada laba rugi sebagai keuntungan the difference is recognised in profit or loss as gain
dari pembelian dengan diskon setelah sebelumnya on bargain purchase after previously assessing
manajemen melakukan penilaian atas identifikasi the identification and fair value measurement of
dan nilai wajar dari aset yang diperoleh dan liabilitas the acquired assets and the assumed liabilities.
yang diambil alih.
Setelah pengakuan awal, goodwill diukur pada After initial recognition, goodwill is measured at cost
jumlah tercatat dikurangi akumulasi kerugian less accumulated impairment losses, if any. For
penurunan nilai, jika ada. Untuk tujuan uji penurunan the purpose of impairment testing, goodwill acquired
nilai, goodwill yang diperoleh dari suatu kombinasi in a business combination is allocated from
bisnis dialokasikan sejak tanggal akuisisi kepada the acquisition date to each of the Group’s cash-
setiap unit penghasil kas (“UPK”) dari Grup yang generating units (“CGU”) that are expected to
diharapkan akan memperoleh manfaat dari receive benefit from the combination, irrespective of
kombinasi tersebut, terlepas dari apakah aset atau whether other assets or liabilities of the acquirer are
liabilitas lain dari pihak yang mengakuisisi assigned to those CGUs.
dialokasikan kepada UPK tersebut.
Jika goodwill telah dialokasikan pada suatu UPK dan Where goodwill forms part of a CGU and part of
operasi tertentu dalam UPK tersebut dilepas, maka the operation within that CGU is disposed of,
goodwill yang terasosiasi dengan operasi yang the goodwill associated with the operation disposed
dilepas tersebut dimasukkan dalam jumlah tercatat of is included in the carrying amount of the operation
operasi tersebut ketika menentukan keuntungan atau when determining the gain or loss on disposal of
kerugian dari pelepasan operasi. Goodwill yang the operation. Goodwill disposed of in this
dilepaskan tersebut diukur berdasarkan nilai relatif circumstance is measured based on
operasi yang dilepas dan porsi UPK yang ditahan the relative values of the operation disposed of and
the portion of the CGU retained
20
Page 24
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
d. Kombinasi Bisnis (lanjutan) d. Business Combination (continued)
Kombinasi Bisnis Entitas Sepengendali Business Combination of Entities Under Common
Control
Berdasarkan PSAK No. 338, karena transaksi Under PSAK No. 338, since the transaction of
kombinasi bisnis entitas sepengendali tidak business combination of entities under common
mengakibatkan perubahan substansi ekonomi control does not result in a change of the economic
kepemilikan atas bisnis yang dipertukarkan, transaksi substance of the ownership of businesses which are
tersebut diakui pada nilai tercatat berdasarkan exchanged, the said transaction is recognised at its
metode penyatuan kepemilikan. Dalam menerapkan carrying amount using the pooling-of-interest
metode penyatuan kepemilikan, unsur-unsur laporan method. In applying the pooling-of-interest method,
keuangan dari entitas yang bergabung, untuk tahun the components of the financial statements of the
terjadinya kombinasi bisnis entitas sepengendali dan combining entities, for the year during which the
untuk tahun komparatif sajian, disajikan seolah-olah business combination of entities under common
penggabungan tersebut telah terjadi sejak awal control occurred and for the comparative year, are
tahun entitas yang bergabung berada dalam presented in such a manner as if the combination
sepengendalian. Selisih antara jumlah imbalan yang has occurred since the beginning of the year of the
dialihkan dalam kombinasi bisnis entitas combining entity under common control. Difference
sepengendali atau jumlah imbalan yang diterima in value of considerations transferred in a business
dalam pelepasan bisnis entitas sepengendali, jika combination of entities under common control or
ada, dengan nilai tercatat bisnis tersebut dicatat considerations received in a disposal of business of
sebagai bagian dari akun "Tambahan Modal Disetor" entities under common control, if any, with its
pada laporan posisi keuangan konsolidasian. carrying amount is recognised as part of "Additional
Paid-in Capital" in the consolidated statements of
financial position.
e. Kas dan Setara Kas e. Cash and Cash Equivalents
Kas dan setara kas terdiri dari saldo kas dan bank, Cash and cash equivalents consist of cash on hand
serta investasi yang jatuh tempo dalam waktu tiga and in banks, and investments with original
(3) bulan atau kurang sejak tanggal penempatan dan maturities within three (3) months or less and are not
tidak digunakan sebagai jaminan atau dibatasi pledged as collateral or restricted in use.
penggunaannya.
f. Persediaan f. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are valued at the lower of cost or net
rendah antara biaya perolehan dan nilai realisasi realisable value (“NRV”). NRV is the estimated
neto. Nilai realisasi neto adalah taksiran harga jual selling price in the ordinary course of business less
dalam kegiatan usaha normal setelah dikurangi direct cost to sell. Cost of inventories is determined
dengan taksiran biaya langsung yang diperlukan using the weighted average method.
untuk melaksanakan penjualan. Biaya perolehan
persediaan ditentukan dengan menggunakan
metode rata-rata tertimbang.
Penyisihan persediaan usang ditentukan A provision for impairment of inventory is determine
berdasarkan estimasi penjualan masing-masing on the basis of the estimated future sales of
jenis persediaan di masa mendatang. individual inventory items
21
Page 25
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
g. Transaksi dengan Pihak-Pihak Berelasi g. Transactions with Related Parties
Grup mengungkapkan transaksi dengan pihak-pihak The Group discloses transactions with related
berelasi sebagaimana didefinisikan dalam PSAK parties as defined in PSAK No. 224 “Related Parties
No. 224 “Pengungkapan Pihak-Pihak Berelasi”. Disclosures”.
Transaksi ini dilakukan berdasarkan persyaratan The transactions are made based on terms agreed
yang disetujui oleh kedua belah pihak, dimana by both parties, whereas such terms may not be
persyaratan tersebut mungkin tidak sama dengan the same as those transactions with unrelated
jika transaksi tersebut dilakukan dengan pihak-pihak parties.
yang tidak berelasi.
Semua transaksi yang signifikan dengan pihak-pihak All significant transactions with related parties
berelasi, baik yang dilakukan dengan syarat dan whether or not conducted under the same terms and
kondisi yang sama dengan pihak ketiga ataupun conditions as those with third parties, are disclosed
tidak, diungkapkan dalam catatan atas laporan in the notes to consolidated financial statements.
keuangan konsolidasian.
h. Aset Tetap h. Fixed Asset
Aset tetap, kecuali tanah, dinyatakan sebesar biaya Fixed assets, except land, are stated at cost less
perolehan dikurangi akumulasi penyusutan dan accumulated depreciation and impairment losses.
penurunan nilai. Biaya perolehan aset tetap Such cost includes the cost of replacing part of
termasuk biaya penggantian bagian dari aset tetap the fixed assets when that cost is incurred, if the
pada saat terjadinya biaya, jika kriteria recognition criteria are met. Likewise, when a major
pengakuannya terpenuhi. Demikian pula, ketika inspection is performed, its cost is recognised in the
pemeriksaan utama dilakukan, biaya pemeriksaan carrying amount of the fixed assets as a replacement
diakui sebagai nilai tercatat aset sebagai if the recognition criteria are satisfied. All other
penggantian jika kriteria pengakuan terpenuhi. repairs and maintenance costs that do not meet the
Semua biaya perbaikan dan perawatan yang tidak recognition criteria are recognised in profit or loss as
memenuhi kriteria pengakuan diakui pada laba rugi incurred.
pada saat terjadinya.
Penyusutan dihitung dengan menggunakan metode Depreciation is computed using the double declining
saldo menurun ganda selama taksiran masa method over the estimated useful lives of the assets
manfaat ekonomis aset tetap sebagai berikut: as follows:
Tahun/
Years
Bangunan 20 Buildings
Inventaris kantor 8 Office equipment
Kendaraan 8 Vehicles
22
Page 26
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
h. Aset Tetap (lanjutan) h. Fixed Asset (continued)
Tanah dinyatakan sebesar nilai perolehan dan tidak Land is stated at cost and not depreciated.
disusutkan.
Biaya pengurusan legal hak atas tanah dalam The legal cost of land rights in the form of Building
bentuk Hak Guna Bangunan (“HGB”) yang Usage Rights (“HGB”) incurred when the land was
dikeluarkan ketika tanah diperoleh pertama kali acquired initially is recognised as part of the cost of
diakui sebagai bagian dari biaya perolehan tanah the land under “Fixed Assets” account and not
pada akun “Aset Tetap” dan tidak diamortisasi. amortised. Meanwhile the extension or the legal
Sementara biaya pengurusan perpanjangan atau renewal costs of land rights are recognised as
pembaruan legal hak atas tanah diakui sebagai aset intangible assets and amortised over the shorter of
tak berwujud dan diamortisasi sepanjang umur the rights’ legal life or land’s economic life.
hukum hak atau umur ekonomis tanah, mana yang
lebih pendek.
Aset tetap dihentikan pengakuannya dari laporan An item of fixed assets is derecognised from
posisi keuangan konsolidasian pada saat penjualan the consolidated statements of financial position
atau saat tidak ada manfaat masa depan dari upon disposal or when no future economic benefits
penggunaan atau penjualan aset tersebut. Segala are expected from its use or disposal. Any gain or
keuntungan dan kerugian yang timbul dari loss arising on derecognition of the asset (calculated
penghentian pengakuan aset (dihitung sebagai as the difference betweenthe net disposal proceeds
perbedaan hasil penjualan neto dan nilai tercatat and the carrying amount of the asset) is recognised
dari aset) diakui pada laba rugi pada saat aset in profit or loss in the period the asset is
dihentikan pengakuannya. derecognised.
Nilai sisa aset, estimasi umur ekonomis dan metode The assets’ residual values, useful lives and method
penyusutan ditelaah dan disesuaikan secara of depreciation are reviewed and adjusted
prospektif setiap tanggal pelaporan keuangan, jika prospectively, if appropriate, at each financial
memadai. reporting date.
i. Penurunan Nilai Aset Non-Keuangan i. Impairment of Non-Financial Assets
Pada setiap akhir periode pelaporan, Grup menilai At end of each reporting period, the Group assesses
apakah terdapat indikasi suatu aset mengalami whether there is an indication that an asset may be
penurunan nilai. Jika terdapat indikasi tersebut, atau impaired. If any such indication exists, or when
pada saat pengujian tahunan penurunan nilai aset annual impairment testing for an asset (i.e., goodwill
(yaitu, goodwill yang diperoleh dalam suatu acquired in a business combination) is required,
kombinasi bisnis) diperlukan, maka Grup membuat the Group makes an estimate of the asset’s
estimasi jumlah terpulihkan aset tersebut. recoverable amount.
Jumlah terpulihkan yang ditentukan untuk aset An asset’s recoverable amount is the higher of
individual adalah jumlah yang lebih tinggi antara nilai the asset’s or cash generating unit (“CGU”)’s fair
wajar aset atau unit penghasil kas (“UPK”) dikurangi value less costs to sell and its value in use, and is
biaya untuk menjual dan nilai pakainya, dan determined for an individual asset, unless
ditentukan untuk aset individual, kecuali aset the asset does not generate cash inflows that are
tersebut tidak menghasilkan arus kas masuk yang largely independent of those from other assets or
sebagian besar independen dari aset lain atau groups of assets. Where the carrying amount of
kelompok aset lain. Jika nilai tercatat aset lebih an asset exceeds its recoverable amount,
besar daripada nilai terpulihkannya, maka aset the asset is considered impaired and is written down
tersebut mengalami penurunan nilai dan nilai to its recoverable amount. The impairment losses of
tercatat aset diturunkan menjadi sebesar nilai continuing operations are recognised in profit or loss
terpulihkannya. Rugi penurunan nilai dari operasi as “impairment losses”.
yang dilanjutkan diakui pada laba rugi sebagai
“kerugian atas penurunan nilai aset”.
23
Page 27
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
i. Penurunan Nilai Aset Non-Keuangan (lanjutan) i. Impairment of Non-Financial Assets (continued)
Pemulihan rugi penurunan nilai untuk aset non- Reversal on impairment loss for non-financial assets
keuangan selain goodwill, diakui jika, dan hanya jika, other than goodwill would be recognised if, and only
terdapat perubahan estimasi yang digunakan dalam if, there has been a change in the estimates used to
menentukan jumlah terpulihkan aset sejak pengujian determine the assets’ recoverable amount since
penurunan nilai terakhir kali. Pembalikan tersebut the last impairment test was carried out.
dibatasi sehingga jumlah tercatat aset tidak melebihi The reversal is limited so that the carrying amount of
jumlah terpulihkannya maupun jumlah tercatat, the asset does not exceed its recoverable amount,
setelah dikurangi penyusutan, seandainya tidak ada nor exceed the carrying amount that would have
rugi penurunan nilai yang telah diakui untuk aset been determined, net of depreciation, had no
tersebut pada tahun sebelumnya. Pembalikan rugi impairment loss been recognised for the asset in
penurunan nilai diakui segera pada laba rugi. prior years. Reversal of an impairment loss is
Setelah pembalikan tersebut, penyusutan aset recognised immediately in profit or loss. After such
tersebut disesuaikan di periode mendatang untuk a reversal, the depreciation charge on the related
mengalokasikan jumlah tercatat aset yang direvisi, asset is adjusted in future periods to allocate
dikurangi nilai sisanya, dengan dasar yang the asset’s revised carrying amount, less any
sistematis selama sisa umur manfaatnya. residual value, on a systematic basis over its
remaining useful life.
j. Instrumen Keuangan j. Financial Instruments
Instrumen keuangan adalah setiap kontrak yang A financial instrument is any contract that gives rise
memberikan aset keuangan bagi satu entitas dan to a financial asset of one entity and a financial
liabilitas keuangan atau ekuitas bagi entitas lain. liability or equity instrument of another entity.
i. Aset Keuangan i. Financial Assets
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Aset keuangan diklasifikasikan, pada saat Financial assets are classified, at initial
pengakuan awal, yang selanjutnya diukur pada recognition, as subsequently measured at
biaya perolehan diamortisasi, nilai wajar melalui amortised cost, fair value through other
penghasilan komprehensif lain (OCI) dan nilai comprehensive income (OCI), and fair value
wajar melalui laba rugi. through profit or loss.
Klasifikasi aset keuangan pada pengakuan awal The classification of financial assets at initial
tergantung pada karakteristik arus kas recognition depends on the financial asset’s
kontraktual aset keuangan dan model bisnis contractual cash flow characteristics and
Grup untuk mengelolanya. Dengan pengecualian the Group’s business model for managing them.
piutang usaha yang tidak mengandung With the exception of trade receivables that do
komponen pembiayaan yang signifikan atau yang not contain a significant financing component or
mana Grup telah menerapkan panduan for which the Group has applied the practical
praktisnya, Grup pada awalnya mengukur aset expedient, the Group initially measures
keuangan pada nilai wajarnya ditambah, dalam a financial asset at its fair value plus, in the case
hal aset keuangan tidak diukur pada nilai wajar of a financial asset not at fair value through profit
melalui laba rugi, biaya transaksi. Piutang usaha or loss, transaction costs. Trade receivables that
yang tidak mengandung komponen pembiayaan do not contain a significant financing component
yang signifikan atau yang mana Grup telah or for which the Group has applied the practical
menerapkan panduan praktis diukur pada harga expedient are measured at the transaction price
transaksi yang ditentukan berdasarkan PSAK determined under PSAK No. 115.
No. 115
24
Page 28
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Pengakuan dan Pengukuran Awal (lanjutan) Initial Recognition and Measurement (continued)
Agar aset keuangan dapat diklasifikasikan dan In order for a financial asset to be classified and
diukur pada biaya perolehan diamortisasi atau measured at amortised cost or fair value through
nilai wajar melalui OCI, aset keuangan tersebut OCI, it needs to give rise to cash flows that are
perlu menghasilkan arus kas yang semata-mata ‘solely payments of principal and interest
dari pembayaran pokok dan bunga (“SPPI”)’ dari (“SPPI”)’ on the principal amount outstanding.
jumlah pokok terutang. Penilaian ini disebut This assessment is referred to as the SPPI test
sebagai pengujian SPPI dan dilakukan pada and is performed at an instrument level. Financial
tingkat instrumen. Aset keuangan dengan arus assets with cash flows that are not SPPI are
kas yang bukan SPPI diklasifikasikan dan diukur classified and measured at fair value through
pada nilai wajar melalui laba rugi, terlepas dari profit or loss, irrespective of the business model.
model bisnisnya.
Pembelian atau penjualan aset keuangan yang Purchases or sales of financial assets that
mensyaratkan penyerahan aset dalam kurun require delivery of assets within a time frame
waktu yang ditetapkan oleh peraturan atau established by regulation or convention in
kebiasaan yang berlaku di pasar (pembelian the marketplace (regular way trades) are
yang lazim/regular) diakui pada tanggal recognised on the trade date, i.e., the date that
perdagangan, yaitu tanggal Grup berkomitmen the Group commits to purchase or sell the assets.
untuk membeli atau menjual aset tersebut.
Pengukuran Setelah Pengakuan Awal Subsequent Measurement
Untuk tujuan pengukuran selanjutnya, aset For purposes of subsequent measurement,
keuangan diklasifikasikan dalam empat kategori: financial assets are classified in four categories:
Aset keuangan pada biaya perolehan Financial assets at amortised cost (debt
diamortisasi (instrumen utang); instruments);
Aset keuangan pada nilai wajar melalui OCI Financial assets at fair value through OCI
tanpa pendauran laba rugi kumulatif setelah with no recycling of cumulative gain or losses
penghentian pengakuan (instrumen ekuitas); upon derecognition (equity instrument);
Aset keuangan pada nilai wajar melalui OCI Financial assets at fair value through OCI
dengan pendauran laba rugi kumulatif with recycling of cumulative gains and losses
(instrumen utang); (debt instruments);
Aset keuangan pada nilai wajar melalui laba Financial assets at fair value through profit or
rugi loss
Aset keuangan pada biaya perolehan Financial assets at amortised cost (debt
diamortisasi (instrumen utang) instruments)
Aset keuangan pada biaya perolehan Financial assets at amortised cost are
diamortisasi selanjutnya diukur dengan subsequently measured using the effective
menggunakan metode suku bunga efektif (“SBE”) interest rate (“EIR”) method and are subject to
dan diuji penurunan nilainya. Keuntungan dan impairment. Gains and losses are recognised in
kerugian diakui pada laba rugi pada saat aset profit or loss when the financial asset is
keuangan dihentikan pengakuannya, dimodifikasi derecognised, modified or impaired.
atau mengalami penurunan nilai.
25
Page 29
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Pengukuran Setelah Pengakuan Awal (lanjutan) Subsequent Measurement (continued)
Aset keuangan yang ditetapkan pada nilai Financial assets designated at fair value
wajar melalui OCI (instrumen ekuitas) through OCI (equity instruments) (FVTOCI)
(FVTOCI)
Setelah pengakuan awal, Grup dapat membuat Upon initial recognition, the Group can elect to
pilihan yang tidak dapat dibatalkan untuk classify irrevocably its equity investments as
mengklasifikasikan investasi ekuitasnya sebagai equity instruments designated at fair value
instrumen ekuitas yang ditetapkan pada nilai through OCI when they meet the definition of
wajar melalui OCI jika definisi ekuitas equity under PSAK No. 232: Financial
berdasarkan PSAK No. 232: Instrumen Instruments: Presentation, and are not held for
Keuangan: Penyajian, dipenuhi dan tidak dimiliki trading. The classification is determined on
untuk diperdagangkan. Klasifikasi ditentukan an instrument-by-instrument basis.
berdasarkan instrumen per instrumen.
Keuntungan dan kerugian dari aset keuangan ini Gains and losses on these financial assets are
tidak pernah didaur ulang ke laba rugi. Dividen never recycled to profit or loss. Dividends are
diakui sebagai pendapatan lain-lain pada laba recognised as other income in profit or loss when
rugi pada saat hak pembayaran telah ditetapkan, the right of payment has been established,
kecuali jika Grup mendapatkan manfaat dari hasil except when the Group benefits from such
tersebut sebagai pemulihan sebagian biaya proceeds as a recovery of part of the cost of
perolehan aset keuangan, dalam hal ini, the financial asset, in which case, such gains are
keuntungan tersebut akan dicatat di OCI. recorded in OCI. Equity instruments designated
Instrumen ekuitas yang ditetapkan pada nilai at fair value through OCI are not subject to
wajar melalui OCI tidak tunduk pada evaluasi impairment assessment.
penurunan nilai.
Grup membuat pilihan yang tidak dapat The Group elected to classify irrevocably its non-
dibatalkan untuk mengklasifikasikan investasi listed equity investments under this category.
ekuitas yang tidak diperdagangkan tertentu
dalam kategori ini.
Aset keuangan pada nilai wajar melalui laba Financial assets at fair value through profit or
rugi (FVTPL) loss (FVTPL)
Aset keuangan pada nilai wajar melalui laba rugi Financial assets at fair value through profit or loss
termasuk aset keuangan yang dimiliki untuk include financial assets held for trading, financial
diperdagangkan, aset keuangan yang ditetapkan assets designated upon initial recognition at fair
pada pengakuan awal pada nilai wajar melalui value through profit or loss, or financial assets
laba rugi, atau aset keuangan yang wajib diukur mandatorily required to be measured at fair
pada nilai wajar. Aset keuangan diklasifikasikan value. Financial assets are classified as held for
sebagai kelompok diperdagangkan jika mereka trading if they are acquired for the purpose of
diperoleh untuk tujuan dijual atau dibeli kembali selling or repurchasing in the near term.
dalam waktu dekat. Derivatif, termasuk derivatif Derivatives, including separated embedded
melekat yang dipisahkan, juga diklasifikasikan derivatives, are also classified as held for trading
sebagai dimiliki untuk diperdagangkan kecuali unless they are designated as effective hedging
jika ditetapkan sebagai instrumen lindung nilai instruments.
yang efektif.
26
Page 30
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Pengukuran Setelah Pengakuan Awal (lanjutan) Subsequent Measurement (continued)
Aset keuangan pada nilai wajar melalui laba Financial assets at fair value through profit or
rugi (FVTPL) (lanjutan) loss (FVTPL) (continued)
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value through profit or loss
melalui laba rugi dicatat dalam laporan posisi are carried in the consolidated statement of
keuangan konsolidasian pada nilai wajar dengan financial position at fair value with net changes in
perubahan nilai wajar neto diakui pada laba rugi. fair value recognised in profit or loss.
Kategori ini mencakup investasi jangka pendek This category investments includes short-term
dan investasi ekuitas yang tidak diperdagangkan and non-listed equity investments which
dimana Grup tidak membuat pilihan yang tidak the Group had not irrevocably elected to classify
dapat dibatalkan untuk diklasifikasikan pada nilai at fair value through OCI. Dividends on listed
wajar melalui OCI. Dividen atas investasi ekuitas equity investments are also recognised as other
Perusahaan tercatat juga diakui sebagai income in profit or loss when the right of payment
pendapatan lain-lain pada laba rugi pada saat has been established.
hak pembayaran telah ditetapkan.
Derivatif yang melekat dalam kontrak hibrida, A derivative embedded in a hybrid contract, with
dengan liabilitas keuangan atau kontrak utama a financial liability or nonfinancial host, is
non-keuangan, dipisahkan dari host dan dicatat separated from the host and accounted for as
sebagai derivatif terpisah jika: karakteristik dan a separate derivative if: the economic
risiko ekonomi tidak terkait erat dengan kontrak characteristics and risks are not closely related to
utama; instrumen terpisah dengan persyaratan the host; a separate instrument with the same
yang sama seperti derivatif melekat akan terms as the embedded derivative would meet
memenuhi definisi derivatif; dan kontrak hibrida the definition of a derivative; and the hybrid
tidak diukur pada nilai wajar melalui laba rugi. contract is not measured at fair value through
profit or loss.
Derivatif melekat diukur pada nilai wajar dengan Embedded derivatives are measured at fair value
perubahan nilai wajar diakui pada laba rugi. with changes in fair value recognised in profit or
Penilaian ulang hanya terjadi jika terdapat loss. Reassessment only occurs if there is either
perubahan dalam persyaratan kontrak yang a change in the terms of the contract that
secara signifikan mengubah arus kas yang significantly modifies the cash flows that would
seharusnya diperlukan atau reklasifikasi aset otherwise be required or a reclassification of
keuangan keluar dari kategori nilai wajar melalui a financial asset out of the fair value through
laba rugi. profit or loss category
Grup hanya memiliki aset keuangan pada biaya The Group only has financial assets at amortised
perolehan diamortisasi (instrumen utang), yang cost (debt instruments), consist of cash and cash
terdiri dari kas dan setara kas, piutang usaha dan equivalents, trade and other receivables, and
lain-lain, dan aset lancar lainnya. other current assets.
27
Page 31
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Penghentian Pengakuan Derecognition
Penghentian pengakuan atas suatu aset A financial asset, or where applicable, a part of
keuangan, atau, bila dapat diterapkan untuk a financial asset or part of a group of similar
bagian dari aset keuangan atau bagian dari financial derecognised when:
kelompok aset keuangan serupa, terjadi apabila:
i. Hak kontraktual atas arus kas yang berasal i. The contractual rights to receive the cash
dari aset keuangan tersebut berakhir atau flows from these assets have ceased to exist
aset telah dialihkan; or the assets have been transferred;
ii. Grup telah mengalihkan hak untuk menerima ii. The Group has transferred its rights to
arus kas yang berasal dari aset keuangan receive cash flows from the asset or has
tersebut atau menanggung kewajiban untuk assumed an obligation to pay the received
membayar arus kas yang diterima tersebut cash flows in full without material delay to
tanpa penundaan yang signifikan terhadap a third party under a “pass-through”
pihak ketiga melalui suatu kesepakatan arrangement, and either (a) the Group has
penyerahan dan (a) Grup secara substansial transferred substantially all the risk and
mengalihkan seluruh risiko dan manfaat atas rewards of the financial assets, or (b)
kepemilikan aset keuangan tersebut, atau the Group has neither transferred nor
(b) Grup secara substansial tidak retained substantially all the risk and rewards
mengalihkan maupun tidak of the financial asset, but has transferred
mempertahankan seluruh risiko dan manfaat control of the financial asset.
atas kepemilikan aset keuangan tersebut,
namun telah mengalihkan pengendalian atas
aset keuangan tersebut.
Ketika Grup telah mengalihkan haknya untuk When the Group has transferred its rights to
menerima arus kas dari aset atau telah receive cash flows from an asset or has entered
menandatangani perjanjian pass-through, Grup into a pass-through arrangement, it evaluates if,
mengevaluasi apakah, dan sejauh mana, telah and to what extent, it has retained the risks and
mempertahankan risiko dan manfaat rewards of ownership. When it has neither
kepemilikan. Ketika Grup tidak mengalihkan atau transferred nor retained substantially all of
mempertahankan secara substansial seluruh the risks and rewards of the asset, nor
risiko dan manfaat dari aset, atau mengalihkan transferred control of the asset, the Group
pengendalian atas aset, Grup terus mengakui continues to recognise the transferred asset to
aset yang ditransfer tersebut sejauh the extent of its continuing involvement. In that
keterlibatannya secara berkelanjutan. Dalam case, the Group also recognise an associated
kasus tersebut, Grup juga mengakui liabilitas liability. The transferred asset and the associated
terkait. Aset alihan dan liabilitas terkait diukur liability are measured on a basis that reflects
atas dasar yang mencerminkan hak dan the rights and obligations that the Group has
kewajiban yang dimiliki Grup. retained.
Keterlibatan berkelanjutan yang berbentuk Continuing involvement that takes the form of
pemberian jaminan atas aset alihan diukur a guarantee over the transferred asset is
sebesar jumlah yang lebih rendah antara jumlah measured at the lower of the original carrying
tercatat aset alihan dan jumlah maksimal imbalan amount of the asset and the maximum amount of
yang mungkin harus dibayar kembali oleh Grup. consideration received that the Group could be
required to repay.
28
Page 32
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
i. Aset Keuangan (lanjutan) i. Financial Assets (continued)
Penurunan Nilai Impairment
Grup mengakui penyisihan untuk kerugian kredit The Group recognises an allowance for expected
ekspektasian ("ECL") untuk seluruh instrumen credit losses (“ECL”) for all debt instruments not
utang yang tidak dimiliki pada nilai wajar melalui held at fair value through profit or loss. ECL are
laba rugi. ECL didasarkan pada selisih antara based on the difference between the contractual
arus kas kontraktual yang jatuh tempo sesuai cash flows due in accordance with the contract
dengan kontrak dan seluruh arus kas yang and all the cash flows that the Group expects to
diperkirakan akan diterima Grup, didiskontokan receive, discounted at an approximation of
dengan SBE awal. Arus kas ekspektasian akan the original EIR. The expected cash flows will
mencakup arus kas dari penjualan agunan yang include cash flows from the sale of collateral held
dimiliki atau perbaikan risiko-kredit lain yang or other credit enhancements that are integral to
merupakan bagian dari persyaratan kontraktual. the contractual terms.
ECL diakui dalam dua tahap. Untuk eksposur ECL are recognised in two stages. For credit
kredit yang belum ada peningkatan risiko kredit exposures for which there has not been
yang signifikan sejak pengakuan awal, ECL a significant increase in credit risk since initial
dilakukan untuk kerugian kredit yang diakibatkan recognition, ECL are provided for credit losses
oleh peristiwa gagal bayar yang mungkin terjadi that result from default events that are possible
dalam 12 bulan ke depan (ECL 12 bulan). Untuk within the next 12-months (a 12-month ECL). For
eksposur kredit yang telah terjadi peningkatan those credit exposures for which there has been
risiko kredit yang signifikan sejak pengakuan a significant increase in credit risk since initial
awal, penyisihan kerugian dilakukan untuk recognition, a loss allowance is required for credit
kerugian kredit yang diperkirakan selama sisa losses expected over the remaining life of
umur eksposur, terlepas dari waktu gagal bayar the exposure, irrespective of the timing of
(ECL sepanjang umur). the default (a lifetime ECL).
Untuk piutang usaha dan aset keuangan lainnya For trade and other receivables and other
yang diukur pada biaya perolehan diamortisasi, financial assets measured at amortised costs,
Grup menerapkan pendekatan yang the Group applies a simplified approach in
disederhanakan dalam menghitung ECL. Oleh calculating ECL. Therefore, the Group does not
karena itu, Grup tidak menelusuri perubahan track changes in credit risk, but instead
dalam risiko kredit, tetapi mengakui penyisihan recognises a loss allowance based on lifetime
kerugian berdasarkan ECL sepanjang umur pada ECLs at each reporting date, adjusted for
setiap tanggal pelaporan, disesuaikan dengan forwardlooking factors specific to the debtors and
faktor-faktor perkiraan masa depan yang spesifik the economic environment.
bagi debitur dan lingkungan ekonomi.
Grup menganggap aset keuangan gagal bayar The Group considers a financial asset in default
ketika pembayaran kontraktual telah lewat 90 when contractual payments are 90 days past
hari. Namun, dalam kasus tertentu, Grup juga due. However, in certain cases, the Group may
dapat mempertimbangkan aset keuangan also consider a financial asset to be in default
mengalami gagal bayar ketika informasi internal when internal or external information indicates
atau eksternal menunjukkan bahwa Grup tidak that the Group is unlikely to receive
mungkin menerima jumlah kontraktual the outstanding contractual amounts in full before
yang terutang secara penuh sebelum taking into account any credit enhancements held
memperhitungkan setiap perbaikan risiko kredit by the Group. A financial asset is written off when
yang dimiliki oleh Grup. Aset keuangan there is no reasonable expectation of recovering
dihapuskan jika tidak ada ekspektasi yang wajar the contractual cash flows.
untuk memulihkan arus kas kontraktual.
29
Page 33
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
ii. Liabilitas Keuangan ii. Financial Liabilities
Pengakuan dan Pengukuran Awal Initial Recognition and Measurement
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as financial
liabilitas keuangan yang diukur pada nilai wajar liabilities at fair value through profit or loss and
melalui laba rugi dan liabilitas keuangan lainnya. other financial liabilities. The Group determines
Grup menetapkan klasifikasi atas liabilitas the classification of its financial liabilities at initial
keuangan pada saat pengakuan awal. recognition.
Liabilitas keuangan pada awalnya diukur pada Financial liabilities are recognised initially at fair
nilai wajar dan, dalam hal pinjaman dan utang, value and, in the case of loans and borrowings,
ditambah biaya transaksi yang dapat langsung inclusive of directly attributable transaction costs.
diatribusikan secara langsung.
Pengukuran Setelah Pengakuan Awal Subsequent Measurement
Pengukuran selanjutnya dari liabilitas keuangan The measurement of financial liabilities depends
ditentukan oleh klasifikasinya sebagai berikut: on their classification as described below:
Liabilitas keuangan pada biaya perolehan Financial liabilities at amortised cost (Loans and
diamortisasi (Utang dan pinjaman) borrowings)
i. Utang dan Pinjaman Jangka Panjang yang i. Long-term Interest-bearing Loans and
Dikenakan Bunga Borrowings
Setelah pengakuan awal, utang dan After initial recognition, long-term interest-
pinjaman berbunga jangka panjang diukur bearing loans and borrowings are measured
dengan biaya perolehan diamortisasi dengan at amortised acquisition costs using EIR
menggunakan metode SBE. Keuntungan method. Gains and losses are recognised in
dan kerugian diakui pada laba rugi pada the profit or loss when
saat liabilitas dihentikan pengakuannya dan the liabilities are derecognised as well as
juga melalui proses amortisasi SBE. through the EIR amortisation process.
Biaya perolehan diamortisasi dihitung Amortised cost is calculated by taking into
dengan mempertimbangkan setiap diskonto account any discount or premium on
atau premium atas perolehan dan komisi acquisition and fee or costs that are
atau biaya yang merupakan bagian tidak an integral part of the EIR. The EIR
terpisahkan dari SBE. Amortisasi SBE amortisation is included in finance costs in
dicatat sebagai beban keuangan pada laba the profit or loss. This category generally
rugi. Kategori ini umumnya berlaku untuk applies to interest-bearing loans and
utang dan pinjaman berbunga. borrowings.
ii. Utang dan Akrual ii. Payables and Accruals
Liabilitas untuk pinjaman bank jangka Liabilities for short-term bank loans, current
pendek, utang usaha dan utang lain-lain trade and other payables, and accrued
jangka pendek, dan biaya akrual dinyatakan expenses are stated at carrying amounts
sebesar jumlah tercatat (jumlah nosional), (notional amounts), which approximate their
yang kurang lebih sebesar nilai wajarnya. fair values.
30
Page 34
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
ii. Liabilitas Keuangan (lanjutan) ii. Financial Liabilities (continued)
Liabilitas Keuangan yang Diukur pada Nilai Wajar Financial Liabilities at Fair Value through Profit or
Melalui Laba Rugi Loss
Liabilitas keuangan yang diukur pada nilai wajar Financial liabilities at fair value through profit or
melalui laba rugi termasuk liabilitas keuangan loss include financial liabilities held for trading
yang dimiliki untuk diperdagangkan dan liabilitas and financial liabilities designated upon initial
keuangan yang ditetapkan pada pengakuan awal recognition as at fair value through profit or loss.
sebagai nilai wajar melalui laba rugi.
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as held for
kelompok diperdagangkan jika mereka terjadi trading if they are incurred for
untuk tujuan pembelian kembali dalam waktu the purpose of repurchasing in the near term.
dekat. Derivatif melekat yang diklasifikasikan Separated embedded derivatives are also
dipisahkan sebagai juga kelompok classified as held for trading unless they are
diperdagangkan kecuali ditetapkan sebagai designated as effective hedging instruments.
instrumen lindung nilai yang efektif.
Keuntungan atau kerugian atas liabilitas yang Gains or losses on liabilities held for trading are
dimiliki untuk diperdagangkan diakui pada laba recognised in profit or loss.
rugi.
Liabilitas keuangan yang ditetapkan pada Financial liabilities designated upon initial
pengakuan awal pada nilai wajar melalui laba recognition at fair value through profit or loss are
rugi ditetapkan pada tanggal awal pengakuan, designated at the initial date of recognition, and
dan hanya jika kriteria dalam PSAK No.109 only if the criteria in PSAK No. 109 are satisfied.
terpenuhi.
Liabilitas keuangan Grup meliputi utang bank The Group’s financial liabilities include short-term
jangka pendek, utang usaha dan lain-lain, dan bank loans, trade and other payables, and
biaya akrual. accrued expenses.
Penghentian Pengakuan Derecognition
Liabilitas keuangan dihentikan pengakuannya A financial liability is derecognised when
ketika liabilitas yang ditetapkan dalam kontrak the obligation under the liability is discharged or
dihentikan atau dibatalkan atau kadaluwarsa. cancelled or has expired.
Ketika liabilitas keuangan yang ada digantikan When an existing financial liability is replaced by
oleh yang lain dari pemberi pinjaman yang sama another from the same lender on substantially
dengan persyaratan yang secara substansial different terms, or the terms of an existing liability
berbeda, atau persyaratan dari kewajiban yang are substantially modified, such an exchange or
ada secara substansial dimodifikasi, pertukaran modification is treated as the derecognition of
atau modifikasi tersebut diperlakukan sebagai the original liability and the recognition of a new
penghentian pengakuan liabilitas awal dan liability. The difference in the respective carrying
pengakuan liabilitas baru. Selisih nilai tercatat amounts is recognised in profit or loss.
masing-masing diakui pada laba rugi.
31
Page 35
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
iii. Saling Hapus Instrumen Keuangan iii. Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan Financial assets and financial liabilities are offset
disalinghapuskan dan jumlah netonya dilaporkan and the net amount is reported in
pada laporan posisi keuangan konsolidasian the consolidated statement of financial position
ketika terdapat hak yang berkekuatan hukum when there is a legally enforceable right to offset
untuk melakukan saling hapus atas jumlah yang the recognised amounts and there is an intention
telah diakui tersebut dan adanya niat untuk to settle on a net basis, or realise the asset and
menyelesaikan secara neto, atau untuk settle the liability simultaneously.
merealisasikan aset dan menyelesaikan liabilitas
secara bersamaan.
iv. Estimasi Nilai Wajar iv. Fair Value Estimation
Nilai wajar aset dan liabilitas keuangan diestimasi The fair value of financial assets and financial
untuk keperluan pengakuan dan pengukuran liabilities must be estimated for recognition and
atau keperluan pengungkapan. measurement or for disclosure purposes.
PSAK 113, “Pengukuran nilai wajar” PSAK 113, “Fair value measurement” requires
mensyaratkan pengungkapan atas pengukuran disclosure of fair value measurements by level
nilai wajar dengan tingkat hirarki nilai wajar of the following fair value measurement
sebagai berikut: hierarchy:
i. Harga kuotasian (tidak disesuaikan) dalam i. Quoted prices (unadjusted) in active
pasar aktif untuk aset atau liabilitas yang markets for identical assets or liabilities
identik (Tingkat 1); (Level 1);
ii. Input setelah harga kuotasian yang ii. Input other that quoted prices included
termasuk dalam Tingkat 1 yang dapat within Level 1 that are observable for
diobservasi untuk aset atau liabilitas, baik the assets or liabilities, either directly (as
secara langsung (misalnya harga) atau prices) or indirectly (derived from prices)
secara tidak langsung (misalnya derivasi (Level 2); and
dari harga) (Tingkat 2); dan
iii. Input untuk aset atau liabilitas yang bukan iii. Input for the assets or liabilities that are not
berdasarkan data pasar yang dapat based on observable market data
diobservasi (input yang tidak dapat (unobservable inputs) (Level 3).
diobsevasi) (Tingkat 3).
Nilai wajar untuk instrumen keuangan yang The fair value of financial instruments traded in
diperdagangkan di pasar aktif ditentukan active markets is based on quoted market prices
berdasarkan kuotasi nilai pasar pada tanggal at the reporting date. The quoted market price
pelaporan. Kuotasi nilai pasar yang digunakan used for financial assets is the current bid price,
Grup untuk aset keuangan adalah harga while financial liabilities use ask price. These
penawaran (bid price), sedangkan untuk liabilitas instruments are included in Level 1.
keuangan menggunakan harga jual (ask price).
Instrumen keuangan ini termasuk dalam Tingkat
1.
32
Page 36
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
j. Instrumen Keuangan (lanjutan) j. Financial Instruments (continued)
iv. Estimasi Nilai Wajar (lanjutan) iv. Fair Value Estimation (continued)
Nilai wajar instrumen keuangan yang tidak The fair value of financial instruments that are not
diperdagangkan di pasar aktif ditentukan dengan traded in an active market is determined using
menggunakan teknik penilaian tertentu. valuation techniques.
Teknik tersebut menggunakan data pasar yang These valuation techniques maximise the use of
dapat diobservasi sepanjang tersedia dan observable market data where it is available and
seminimal mungkin tidak mengacu pada rely as minimum as possible on estimates. If all
estimasi. Apabila seluruh input signifikan atas significant input required to fair value an
nilai wajar dapat diobservasi, instrumen instrument is observable, the financial instrument
keuangan ini termasuk dalam Tingkat 2. is included in Level 2.
Jika satu atau lebih input yang signifikan tidak If one or more of the significant inputs is not
berdasarkan data pasar yang dapat diobservasi, based on observable market data,
maka instrumen tersebut masuk dalam Tingkat 3. the instrument is included in Level 3. This is
Ini berlaku untuk surat-surat berharga ekuitas the case for unlisted equity securities.
yang tidak diperdagangkan di bursa.
Teknik penilaian tertentu digunakan untuk Specific valuation techniques used to value
menentukan nilai instrumen keuangan financial instruments include:
mencakup:
Penggunaan harga yang diperoleh dari The use of quoted market prices or dealer
bursa atau pedagang efek untuk instrumen quotes for similar instruments; and
sejenis; dan
Teknik lain, seperti analisis arus kas yang Other techniques, such as discounted cash
didiskontokan digunakan untuk menentukan flow analysis, are using to determine fair
nilai instrumen keuangan lainnya. value for the remaining financial instruments.
k. Pengakuan Pendapatan Beban k. Revenues and Expenses Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers
Pengakuan pendapatan harus memenuhi lima Revenue recognition has to fulfil five steps of
langkah analisa sebagai berikut: assessment:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract with customers .
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify performance obligations in
kontrak. Kewajiban pelaksanaan merupakan the contract. Performance obligations are
janji-janji dalam kontrak untuk menyerahkan promises in the contract to deliver goods or
barang atau jasa yang memiliki karakteristik services with distinct characteristics to
berbeda ke pelanggan. the customer.
3. Penetapan harga transaksi. Harga transaksi 3. Determine the transaction price.
merupakan jumlah imbalan yang berhak The transaction price is the amount of
diperoleh suatu entitas sebagai kompensasi atas consideration to which an entity expects to be
diserahkannya barang atau jasa yang dijanjikan entitled in exchange for transferring promised
ke pelanggan. Jika imbalan yang dijanjikan di goods or services to a customer. If
kontrak mengandung suatu jumlah yang bersifat the consideration promised in a contract includes
variabel, maka Grup membuat estimasi jumlah a variable amount, the Group estimates the
imbalan tersebut sebesar jumlah yang amount of consideration to which it expects to be
diharapkan berhak diterima atas diserahkannya entitled in exchange for transferring the promised
barang atau jasa yang dijanjikan ke pelanggan goods or services to a customer less
dikurangi dengan estimasi jumlah jaminan kinerja the estimated amount of service level guarantee
jasa yang akan dibayarkan selama periode that will be paid during the contract period.
kontrak.
33
Page 37
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
k. Pengakuan Pendapatan Beban k. Revenues and Expenses Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers (continued)
(lanjutan)
Pengakuan pendapatan harus memenuhi lima Revenue recognition has to fulfil five steps of
langkah analisa sebagai berikut: (lanjutan) assessment: (continued)
4. Alokasi harga transaksi ke setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performance obligation on the basis of
jual berdiri sendiri relatif dari setiap barang atau the relative stand-alone selling prices of each
jasa berbeda yang dijanjikan di kontrak. Ketika distinct item of goods or services promised in
tidak dapat diamati secara langsung, harga jual the contract. Where these are not directly
berdiri sendiri relatif diperkirakan berdasarkan observable, the relative stand-alone selling
biaya yang diharapkan ditambah margin. prices are estimated based on expected cost
plus margin.
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when the performance
pelaksanaan telah dipenuhi dengan obligation is satisfied by transferring
menyerahkan barang atau jasa yang dijanjikan the promised goods or services to a customer
ke pelanggan (ketika pelanggan telah memiliki (which is when the customer obtains control of
kendali atas barang atau jasa tersebut). those goods or services).
Pendapatan dari penjualan barang diakui ketika Revenue from sales of goods is recognised when
pengendalian dialihkan kepada pelanggan. Terdapat control transfers to the customer. There may be
kondisi di mana pertimbangan diperlukan circumstances when judgement is required based on
berdasarkan lima indikator pengendalian di bawah the five indicators of control below:
ini:
1. Pelanggan telah memiliki risiko dan manfaat 1. The customer has the significant risks and
signifikan atas kepemilikan aset dan memperoleh rewards of ownership and has the ability to direct
kemampuan untuk mengarahkan penggunaan the use of, and obtain substantially all of
atas, dan memperoleh secara substansial seluruh the remaining benefits from, the goods.
sisa manfaat dari barang.
2. Pelanggan memiliki kewajiban kini untuk 2. The customer has a present obligation to pay in
membayar sesuai dengan syarat dan ketentuan accordance with the terms of the sales contract.
dalam kontrak penjualan.
3. Pelanggan telah menerima barang. Penjualan 3. The customer has accepted the goods. Sales
barang dapat tergantung pada penyesuaian revenue may be subject to adjustment based on
berdasarkan inspeksi terhadap pengiriman oleh the inspection of shipments by the customer. In
pelanggan. Dalam hal ini, penjualan diakui these cases, sales are recognised based on
berdasarkan estimasi terbaik Grup terhadap the Group’s best estimate of the grade and/or
kualitas dan/atau kuantitas saat pengiriman, dan quantity at the time of shipment, and any
penyesuaian kemudian dicatat dalam akun subsequent djustments are recorded against
pendapatan. Secara historis, perbedaan antara revenue. Historically, the differences between
kualitas dan kuantitas, estimasi dan/atau aktual estimated and actual grade and/or quantity have
tidak signifikan. not been significant.
4. Pelanggan telah memiliki hak kepemilikan legal 4. The customer has the legal title to
atas barang. the goods
5. Pelanggan telah menerima kepemilikan fisik atas 5. The customer has physical possession of the
barang. goods.
34
Page 38
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
k. Pengakuan Pendapatan Beban k. Revenues and Expenses Recognition
Pendapatan dari kontrak dengan pelanggan Revenue from contracts with customers (continued)
(lanjutan)
Kewajiban pelaksanaan dapat dipenuhi dengan cara A performance obligation may be satisfied at the
sebagai berikut: following:
a. Pada waktu tertentu (umumnya janji untuk a. Point in time (typically for promises to transfer
menyerahkan barang ke pelanggan); atau goods to a customer); or
b. Sepanjang waktu (umumnya janji untuk b. Over time (typically for promises to transfer
menyerahkan jasa ke pelanggan). Untuk services to a customer). For a performance
kewajiban pelaksanaan yang dipenuhi dalam obligation satisfied over time, the Group selects
suatu periode waktu, Grup memilih ukuran an appropriate measure of progress to determine
penyelesaian yang sesuai untuk penentuan the amount of revenue that should be recognised
jumlah pendapatan yang harus diakui karena as the performance obligation is satisfied.
telah terpenuhinya kewajiban pelaksanaan.
Penjualan produk makanan dan minuman, dan Sales of food and beverage products, and care
produk perawatan products.
Penjualan diakui ketika pengendalian beralih Sales is recognised on when control transfers to the
kepada pelanggan. Pengendalian beralih ke customer. Control passes to the customer and sales
pelanggan dan penjualan diakui, antara lain, ketika is recognised, among others, when the products is
produk diterima oleh pelanggan. received by the customer.
Pendapatan dari jasa dan komisi Revenue from services and commissions.
Pendapatan diakui ketika jasa telah diberikan Revenue is recognised when the services have
kepada pelanggan atau ketika hak atas komisi telah been rendered to the customer or when the right to
timbul. Pengendalian beralih kepada pelanggan dan receive commission has arisen. Control passes to
pendapatan diakui ketika jasa telah diberikan the customer and revenue is recognised when the
kepada pelanggan atau ketika hak Grup untuk services have been rendered to the customer or
menerima komisi telah diperoleh. when the Group’s right to receive the commission
has been obtained.
Beban Expenses
Beban dari kontrak dengan pelanggan Expenses from contracts with customers
Biaya yang secara langsung berhubungan dengan The costs that directly relate to the contract generate
kontrak, menghasilkan sumber daya untuk resources to satisfy the contract (“cost to fulfil”) or
memenuhi kontrak (“biaya untuk memenuhi”) atau are incremental to obtaining a contract (“cost to
penambahan untuk mendapatkan kontrak (“biaya obtain”) and are expected to be recovered. These
untuk memperoleh”) dan diharapkan dapat costs are therefore eligible for capitalisation under
dipulihkan. Beban tersebut dengan demikian PSAK No. 115 and recognised as assets. Such
memenuhi syarat kapitalisasi berdasarkan PSAK costs will be amortised on a systematic basis that is
No. 115 dan diakui sebagai aset. Beban tersebut consistent with the transfer of the goods or services
diamortisasi dengan cara sistematis sejalan dengan to which an asset relates.
penyerahan barang atau jasa yang terkait dengan
aset tersebut.
Beban-beban lainnya Other Expenses
Beban-beban lainnya diakui pada saat terjadinya Other expenses are recognised when they are
incurred
35
Page 39
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
l. Imbalan Kerja l. Employee Benefits
Grup menentukan liabilitas imbalan kerja sesuai dengan The Group determines its employee benefits liabilities
Peraturan Pemerintah No. 35/2021 dan imbalan kerja under Government Regulations No. 35/2021 and
sesuai dengan program imbalan kerja Grup berdasarkan employment benefits under the Group’s own employee
PSAK No. 219 “Imbalan Kerja”. Sesuai PSAK No. 219, benefit programs based on PSAK No. 219, “Employee
biaya imbalan pasca kerja dan imbalan kerja jangka Benefits”. Under PSAK No. 219, the cost of post
panjang lainnya ditentukan dengan menggunakan employment benefits and other long-term employee
metode aktuaria “Projected Unit Credit”. benefits are determined using the “Projected Unit
Credit” actuarial valuation method.
Nilai kini kewajiban imbalan pasti ditentukan dengan The present value of the defined benefit obligation is
mendiskontokan estimasi arus kas di masa depan determined by discounting the estimated future cash
dengan menggunakan imbal hasil Obligasi Pemerintah outflows using the yield of Government Bonds on
pada tanggal pelaporan dalam mata uang sesuai dengan the reporting date that are denominated in the currency
mata uang di mana imbalan tersebut akan dibayarkan in which the benefits will be paid and that have terms to
dan yang memiliki jangka waktu yang sama dengan maturity approximating the terms of the related pension
kewajiban imbalan pensiun yang bersangkutan. obligations.
Pengukuran kembali imbalan pascakerja yang terdiri dari Remeasurement of post-employment benefits consists
keuntungan dan kerugian aktuarial yang timbul dari of actuarial gains and losses arising from experience
penyesuaian pengalaman dan perubahan dalam asumsi- adjustments and changes in actuarial assumptions are
asumsi aktuarial langsung diakui seluruhnya melalui directly recognised in other comprehensive income and
penghasilan komprehensif lainnya dan dilaporkan di reported in retained earnings.
saldo laba.
m. Perpajakan m. Taxation
Beban pajak terdiri dari pajak kini dan pajak tangguhan. The tax expense comprises current and deferred tax.
Pajak diakui pada laba rugi, kecuali jika pajak tersebut Tax is recognised in profit or loss, except to
terkait dengan transaksi atau kejadian yang diakui di the extent that it relates to items recognised in other
penghasilan komprehensif lain atau langsung diakui ke comprehensive income or directly in equity. In this
ekuitas. Dalam hal ini, pajak tersebut masing-masing case, the tax is also recognised in other comprehensive
diakui dalam penghasilan komprehensif lain dan income or directly in equity, respectively.
ekuitas.
Pajak kini Current tax
Beban pajak kini dihitung berdasarkan peraturan The current income tax expense is calculated on
perpajakan yang telah berlaku secara substantif pada the basis of the tax laws enacted or substantively
tanggal pelaporan keuangan. Manajemen secara enacted at the reporting date. Management periodically
periodik mengevaluasi posisi yang dilaporkan di Surat evaluates positions taken in tax returns (“SPT”) with
Pemberitahuan Tahunan (“SPT”) sehubungan dengan respect to situations in which applicable tax regulation is
situasi dimana aturan pajak yang berlaku membutuhkan subject to interpretation.
interpretasi.
Jika perlu, manajemen menentukan provisi berdasarkan It establishes provision where appropriate on
jumlah yang diharapkan akan dibayar kepada otoritas the basis of amounts expected to be paid to
pajak. the tax authorities.
Jumlah tambahan pokok dan denda pajak berdasarkan Additional tax principal and penalty amounts based on
Surat Ketetapan Pajak (“SKP”) diakui sebagai Tax Assessment Letters (“SKP”) are recognised as
pendapatan atau beban pada laba rugi tahun berjalan. income or expense in the current year profit or loss.
Namun jika diajukan upaya penyelesaian selanjutnya, However when further avenue is sought, such amounts
jumlah tersebut ditangguhkan pembebanannya are deferred if they meet the asset recognition criteria.
sepanjang memenuhi kriteria pengakuan aset.
Pajak tangguhan Deferred tax
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognised for
perbedaan temporer antara aset dan liabilitas untuk temporary differences between the financial and
tujuan komersial dan untuk tujuan perpajakan setiap the tax bases of assets and liabilities at each reporting
tanggal pelaporan. Manfaat pajak di masa mendatang, date. Future tax benefits, such as the carry forward of
seperti saldo rugi fiskal yang belum digunakan, diakui unused tax losses, are also recognised to the extent
sejauh besar kemungkinan realisasi atas manfaat pajak that realisation of such benefits is probable.
tersebut.
36
Page 40
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
m. Perpajakan (lanjutan) m. Taxation (continued)
Aset dan liabilitas pajak tangguhan diukur pada tarif Deferred tax assets and liabilities are measured at
pajak yang diharapkan akan digunakan pada the tax rates that are expected to apply to the period
periode ketika aset direalisasi atau ketika liabilitas when the asset is realised or the liability is settled,
diselesaikan berdasarkan tarif pajak (dan peraturan based on tax rates (and tax laws) that have been
perpajakan) yang berlaku atau secara substansial enacted or substantively enacted at the end of
telah diberlakukan pada akhir periode laporan. reporting period.
Pajak tangguhan terkait pos yang diakui di luar laba Deferred tax relating to items recognised outside
atau rugi diakui di luar laba atau rugi. Pajak profit or loss is recognised outside profit or loss.
tangguhan pos terkait diakui sesuai dengan Deferred tax items are recognised in correlation to
transaksi yang mendasari yaitu diakui pada the underlying transaction either in other
penghasilan komprehensif lain atau langsung ke comprehensive income or directly in equity
ekuitas.
Aset pajak tangguhan dan liabilitas pajak tangguhan Deferred tax assets and deferred tax liabilities are
saling hapus jika terdapat hak secara hukum untuk offset if there is a legal right to off-set deferred tax
melakukan saling hapus atas aset pajak tangguhan assets against deferred tax liabilities and
terhadap liabilitas pajak tangguhan atau aset dan the deferred tax assets and liabilities pertain to
liabilitas pajak tangguhan pada entitas yang sama. the same entity.
n. Provisi n. Provisions
Provisi diakui ketika Grup memiliki kewajiban kini Provisions are recognised when the Group has a
(bersifat hukum dan/atau konstruktif) yang present obligation, (legal and/or constructive) as a
diakibatkan oleh peristiwa di masa lalu, dan besar result of a past event, and it is probable that an
kemungkinannya arus keluar sumber daya yang outflow of resources embodying economic benefits
mengandung manfaat ekonomis akan diperlukan will be required to settle the obligation and a reliable
untuk menyelesaikan kewajiban dan estimasi yang estimate can be made of the amount of
andal mengenai jumlah kewajiban tersebut dapat the obligation.
dibuat.
Provisi ditelaah pada setiap tanggal pelaporan dan Provisions are reviewed at each reporting date and
disesuaikan untuk mencerminkan estimasi terbaik adjusted to reflect the current best estimate. If it is no
yang paling kini. Jika arus keluar sumber daya untuk longer probable that an outflow of resources
menyelesaikan kewajiban kemungkinan besar tidak embodying economic benefits will be required to
terjadi, maka provisi dibatalkan. settle the obligation, the provision is reversed.
o. Laba per Saham Dasar o. Basic Earnings per Share
Jumlah laba neto per saham dasar dihitung dengan Basic earnings per share are calculated by dividing
membagi laba tahun berjalan dengan rata-rata net profit for the year by the weighted average
tertimbang jumlah saham biasa yang beredar pada number of ordinary shares outstanding during
tahun yang bersangkutan. the year.
p. Informasi Segmen p. Segmen Information
Segmen operasi dilaporkan dengan cara yang Operating segments are reported in a manner
konsisten dengan pelaporan internal yang diberikan consistent with the internal reporting provided to
kepada pengambil keputusan operasional. the chief operating decision-maker. The chief
Pengambil keputusan operasional bertanggung operating decision-maker is responsible for
jawab untuk mengalokasikan sumber daya, menilai allocating resources, assessing performance of
kinerja segmen operasi dan membuat keputusan the operating segments and making strategic
strategis. decisions.
37
Page 41
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICIES INFORMATION
(lanjutan) (continued)
q. Peristiwa Setelah Periode Pelaporan q. Events after The Reporting Period
Peristiwa setelah periode pelaporan yang Any post period-end events that provide additional
memerlukan penyesuaian dan menyediakan information about the Group’s position at the end of
informasi tambahan tentang posisi Grup pada akhir reporting period (adjusting event) is reflected in
periode laporan (adjusting event) tercermin dalam the consolidated financial statements. Any post
laporan keuangan konsolidasian. Peristiwa setelah period-end event that is not an adjusting event is
periode pelaporan yang tidak memerlukan disclosed in the notes to the consolidated financial
penyesuaian, diungkapkan dalam catatan atas statements when material.
laporan keuangan konsolidasian apabila material.
3. ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING ESTIMATES AND
PENTING ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian sesuai The preparation of the consolidated financial
dengan Standar Akuntansi Keuangan di Indonesia statements, in conformity with Indonesian Financial
mewajibkan manajemen untuk membuat estimasi dan Accounting Standards, requires management to make
asumsi yang mempengaruhi jumlah-jumlah yang estimations and assumptions that affect amounts
dilaporkan dalam laporan keuangan konsolidasian. reported therein. Due to inherent uncertainty in making
Sehubungan dengan adanya ketidakpastian yang estimates, actual results reported in future periods may
melekat dalam pembuatan estimasi, hasil sebenarnya differ from those estimates.
yang dilaporkan di masa mendatang dapat berbeda
dengan jumlah estimasi yang dibuat.
Grup mendasarkan asumsi dan estimasi pada The Group based its assumptions and estimates on
parameter yang tersedia pada saat laporan keuangan parameters available when the consolidated financial
konsolidasian disusun. Asumsi dan situasi mengenai statements were prepared. Existing circumstances and
perkembangan masa depan mungkin berubah akibat assumptions about future developments may change
perubahan pasar atau situasi di luar kendali Grup. due to market changes or circumstances arising beyond
Perubahan tersebut dicerminkan dalam asumsi terkait the control of the Group. Such changes are reflected in
pada saat terjadinya. the assumptions as they occur.
Pertimbangan, estimasi dan asumsi berikut ini dibuat The following judgements, estimates and assumptions
oleh manajemen dalam rangka penerapan kebijakan made by management in the process of applying
akuntansi Grup yang memiliki pengaruh paling material the Group’s accounting policies have the most material
atas jumlah yang diakui dalam laporan keuangan effects on the amounts recognised in the consolidated
konsolidasian: financial statements:
Provisi atas kerugian kredit ekspektasian Provision for ECL
Grup menggunakan matriks provisi untuk menghitung The Group uses a provision matrix to calculate ECL for
kerugian kredit ekspektasian piutang. Tingkat provisi receivables. The provision rates are based on days past
adalah berdasarkan hari jatuh tempo atas kelompok due for groupings of various customer segments that
segmen pelanggan yang mempunyai karakteristik risiko have similar credit risk characteristics (e.g., by
kredit yang serupa (misalnya berdasarkan geografi, tipe geography, product type, customer type and/or rating,
produk, tipe dan/atau peringkat pelanggan, dan nilai and coverage by letters of credit and other forms).
pertanggungan dari letter of credit dan bentuk lain).
Matriks provisi pada mulanya didasarkan pada tingkat The provision matrix is initially based on the Group’s
gagal bayar historis Grup yang diobservasi. Grup akan historical observed default rates.
memperbarui matriks untuk menyesuaikan pengalaman The Group will calibrate the matrix to adjust
kerugian kredit historis dengan informasi forward- the historical credit loss experience with forwardlooking
looking. Sebagai contoh, jika perkiraan atas kondisi information. For instance, if forecast economic
ekonomi diperkirakan memburuk selama periode depan, conditions are expected to deteriorate over the next
yang dapat menyebabkan meningkatnya jumlah gagal period, which can lead to an increased number of
bayar, tingkat gagal bayar historis disesuaikan. Pada defaults, the historical default rates are adjusted. At
setiap tanggal pelaporan, tingkat gagal bayar historis every reporting date, the historically observed default
diperbaharui dan perubahan estimasi forward-looking rates are updated and changes in the forward-
dianalisis. lookingestimates are analysed.
38
Page 42
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI YANG 3. CRITICAL ACCOUNTING ESTIMATES AND
PENTING (lanjutan) ASSUMPTIONS (continued)
Provisi atas kerugian kredit ekspektasian (lanjutan) Provision for ECL (continued)
Penilaian atas korelasi antara tingkat gagal bayar The assessment of the correlation between historically
historis yang diobservasi, perkiraan atas kondisi observed default rates, forecast economic conditions
ekonomi dan kerugian kredit ekspektasian merupakan and ECL is a significant estimate. The amount of ECL is
estimasi yang signifikan. Jumlah kerugian kredit sensitive to changes in circumstances and forecast
ekspektasian paling dipengaruhi oleh perubahan economic conditions. The Group’s historical credit loss
keadaan dan perkiraan kondisi ekonomi. Pengalaman experience and forecast of economic conditions may
kerugian kredit historis Grup dan perkiraan kondisi also not be representative of a customer’s actual default
ekonomi juga mungkin tidak menggambarkan gagal in the future.
bayar aktual pelanggan di masa yang akan datang.
Selain provisi penurunan nilai kolektif, Grup juga In addition to a collective impairment provision,
menerapkan provisi khusus untuk piutang. Tingkat the Group also implements specific provisions for
provisi tertentu dievaluasi oleh manajemen berdasarkan receivables. The level of a specific provision is
faktor-faktor yang mempengaruhi kolektibilitas piutang. evaluated by management on the basis of factors that
Dalam kasus ini, Grup menggunakan penilaian affect the collectability of the accounts. In these cases,
berdasarkan fakta dan keadaan terbaik yang tersedia, the Group uses judgement based on the best available
termasuk namun tidak terbatas pada, lamanya facts and circumstances, including but not limited to,
hubungan Grup dengan pelanggan dan status kredit the length of the Group’s relationship with the customers
pelanggan berdasarkan laporan kredit pihak ketiga dan and customers’ credit status based on third-party credit
faktor pasar yang diketahui, untuk mencatat cadangan reports and known market factors, to record specific
khusus untuk pelanggan terhadap jumlah yang jatuh allowances for customers against amounts due in
tempo dalam jumlah yang diharapkan untuk amounts that it expects to collect. These specific
dikumpulkan. Cadangan spesifik ini dievaluasi kembali allowance are re-evaluated and adjusted as additional
dan disesuaikan karena informasi tambahan yang information received affects the amounts estimated.
diterima mempengaruhi jumlah yang diestimasi.
Menilai jumlah terpulihkan dari aset non-keuangan Assessing recoverable amounts of non-financial assets
Penyisihan penurunan nilai dan keusangan persediaan Allowance for impairment loss and obsolescence of
diestimasi berdasarkan fakta dan situasi yang tersedia, inventories is estimated based on available facts and
termasuk namun tidak terbatas kepada, kondisi fisik circumstances, including but not limited to,
persediaan yang dimiliki, harga jual pasar, estimasi the inventories’ own physical conditions, their market
biaya penyelesaian dan estimasi biaya yang timbul selling prices, estimated costs of completion and
untuk penjualan. Penyisihan dievaluasi kembali dan estimated costs to be incurred for their sales.
disesuaikan jika terdapat tambahan informasi yang The allowance is re-evaluated and adjusted as
mempengaruhi jumlah yang diestimasi. additional information received affects the amount
estimated.
Jumlah pemulihan atas aset tetap dan aset The recoverable amounts of fixed assets and other non-
non-keuangan lain-lain didasarkan pada estimasi dan financial assets are based on estimates and
asumsi khususnya mengenai prospek pasar dan arus assumptions regarding in particular the expected market
kas masa depan terkait dengan aset. Estimasi arus kas outlook and future cash flows associated with
masa depan mencakup perkiraan mengenai the assets. Estimated future cash flows include
pendapatan masa depan. Setiap perubahan dalam estimates of future revenues. Any changes in these
asumsi-asumsi ini mungkin memiliki dampak material assumptions may have a material impact on
terhadap pengukuran jumlah terpulihkan dan bisa the measurement of the recoverable amount and could
mengakibatkan penyesuaian penyisihan penurunan nilai result in adjustments to the provision of impairment
yang sudah dibukukan. already booked.
39
Page 43
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN PERTIMBANGAN AKUNTANSI YANG 3. CRITICAL ACCOUNTING ESTIMATES AND
PENTING (lanjutan) JUDGEMENTS (continued)
Menentukan metode penyusutan dan estimasi umur Determining depreciation method and estimated useful
manfaat aset tetap lives of fixed assets and intangible assets
Penyusutan aset Grup menggunakan metode garis The Group depreciates fixed assets based on
saldo menurun ganda berdasarkan taksiran masa the double declining basis over their estimated useful
manfaat ekonomisnya. Manajemen mengestimasi masa lives Management properly estimates
manfaat ekonomis aset tetap antara 4 sampai dengan the useful lives of these fixed assets to be within 4 to 20
20 tahun. years.
Ini adalah umur yang secara umum diharapkan dalam These are common life expectancies applied in
industri dimana Kelompok Usaha menjalankan the industries where the Group conducts its businesses.
bisnisnya. Perubahan tingkat pemakaian dan Changes in the expected level of usage and
perkembangan teknologi dapat mempengaruhi masa technological development could impact the economic
manfaat ekonomis dan nilai sisa aset, dan karenanya useful lives and the residual values of these assets, and
biaya penyusutan masa depan mungkin direvisi. therefore future depreciation charges could be revised.
Menentukan pajak penghasilan Determining income taxes
Pertimbangan signifikan dilakukan dalam menentukan Significant judgement is involved in determining
provisi atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu dimana penentuan transactions and computation for which the ultimate tax
pajak akhirnya tidak dapat dipastikan dalam kurun determination is uncertain during the ordinary course of
kegiatan usaha normal. Grup mengakui liabilitas atas business. The Group recognises liabilities for expected
pajak penghasilan badan berdasarkan estimasi akan corporate income tax issues based on estimates of
ada atau tidaknya tambahan pajak penghasilan badan. whether additional corporate income tax will be due.
4. KOMBINASI BISNIS 4. BUSINESS COMBINATION
Pada tanggal 14 Maret 2025, Perusahaan telah On 14 March 2025, the Company has invested 70.12%
melakukan investasi sebesar 70,12% saham pada of shares in PT Graha Prima Mentari Tbk (“GRPM”),
PT Graha Prima Mentari Tbk (“GRPM”), berdasarkan based on the trade confirmation document dated 14
dokumen trade confirmation tertanggal 14 Maret 2025 March 2025 with a total transaction of
dengan total nilai transaksi sebesar Rp130.006.308.000. Rp130,006,308,000. The Company completed this
Setelah transaksi ini, Perusahaan memiliki total investasi transaction and has a total investment in GRPM worth
pada GRPM senilai Rp130.363.983.500 atau 70,67% Rp130,363,983,500 or 70.67% shares ownership
kepemilikan saham (1.091.851.700 lembar saham). Nilai (1,091,851,700 shares). This total investment values
total investasi ini termasuk nilai investasi awal sebesar includes the initial investment value of Rp357,675,500
Rp357.675.500 yang telah dimiliki sebelum akuisisi. owned before the acquisition.
Transaksi pengalihan saham GRPM ini dicatat The GRPM share transfer transaction was recorded
menggunakan metode penyatuan kepemilikan (pooling of using the pooling of interest method, where all assets,
interest), dimana seluruh aset, liabilitas dan ekuitas dari liabilities and equity of the merging entities are recorded
entitas yang bergabung dicatat sebesar jumlah at their carrying amounts.
tercatatnya.
Selisih antara imbalan yang dialihkan dengan jumlah The difference between the consideration transferred
tercatat aset neto tidak diakui sebagai goodwill maupun and the recorded amount of net assets is not
pada laba rugi, tetapi dicatat langsung sebagai bagian recognised as goodwill or profit or loss, but is recorded
ekuitas dalam akun Tambahan Modal Disetor. directly as part of equity in the Additional Paid-in Capital
account.
Biaya yang timbul sehubungan dengan transaksi, seperti Costs incurred in connection with transactions, such as
biaya penasihat, hukum, akuntansi dan lainnya, diakui advisory, legal, accounting and others fees, are
sebagai beban saat terjadinya. recognised as expenses when incurred.
40
Page 44
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KOMBINASI BISNIS (lanjutan) 4. BUSINESS COMBINATION (continued)
Apabila di kemudian hari entitas yang bergabung If a later date the merged entity is transferred to a party
dialihkan ke pihak luar Grup, maka saldo Tambahan outside the business group, the Additional Paid-in Capital
Modal Disetor tidak di reklasifikasi ke laba rugi, karena balance is not reclassified to profit or loss, because
PSAK No. 338 menegaskan bahwa kombinasi bisnis PSAK No. 338 confirms that a business combination of
entitas sepengendali adalah transaksi ekuitas antar entities under common control is an equity transaction
entitas sepengendali. between entities under common control.
Tabel berikut ini merangkum nilai akuisisi dan jumlah The following table summarises the acquisition value and
aset yang diakuisisi dan selisih nilai transaksi the amounts of net assets acquired and the difference in
restrukturisasi entitas sepengendali pada tanggal value of restructuring transaction entity under common
akuisisi: control assumed at acquisition date:
31 Maret/
31 March
2025
Bagian dari aset neto yang The portion of net assets
diakuisisi (70,67%) 51.075.467.106 acquired (70.76%)
Nilai akuisisi 130.526.326.271 Acquisition value
Selisih nilai transaksi The difference in value of
Restrukturisasi entitas restructuring transaction entity
sepengendali (79.450.859.165) under common control
31 Maret/
31 March
2025
Modal saham 38.626.524.000 Capital stock
Tambahan modal disetor 27.472.553.600 Additional paid-in capital
Saldo laba 6.177.068.720 Retained earnings
Jumlah ekuitas GRPM 72.276.146.320 Total Equity GRPM
Pengakuan kepentingan nonpengendali (29,33%) (21.200.679.214 ) Recognition of Non-controlling interest (29.33%)
Bagian ekuitas/aset neto yang Portion of equity/net assets
diakuisisi (70,67%) 51.075.467.106 acquired (70.67%)
Biaya akuisisi sebesar Rp104.015.046 dicatat dalam The acquisition cost of Rp104,015,046 was recorded in
“penghasilan lain-lain – bersih” pada laporan laba rugi “other income - net” in the 2025 consolidated statement
dan penghasilan komprehensif lain konsolidasian tahun of profit or loss and other comprehensive income.
2025.
Seluruh unsur laporan keuangan konsolidasian dari All elements of the consolidated financial statements of
entitas yang bergabung disajikan kembali sedemikian the combining entities are restated as if the combination
rupa seolah-olah pengabungan telah terjadi sejak awal had occurred at the beginning of the period when the
periode saat entitas tersebut di bawah pengendalian entities were under common control. The accounting
yang sama. Kebijakan akuntansi yang digunakan oleh principles used by the combining entities are adjusted to
entitas yang bergabung disesuaikan agar seragam. ensure uniformity.
41
Page 45
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KAS DAN SETARA KAS 5. CASH AND CASH EQUIVALENTS
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Kas 3.345.440.933 1.329.544.766 Cash on hand
Kas di bank Cash in banks
PT Bank Maybank PT Bank Maybank
Indonesia Tb 20.967.864.825 164.601.531.413 Indonesia Tbk
PT Bank Central Asia Tbk 41.644.273.983 11.444.334.698 PT Bank Central Asia Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk 3.056.194.861 2.452.806.366 (Persero) Tbk
PT Bank Rakyat Indonesia PT Bank Rakyat Indonesia
(Persero) Tbk 121.669.421.773 406.927.226 (Persero) Tbk
PT Bank Syariah PT Bank Syariah
Indonesia Tbk 106.593.281 211.902.067 Indonesia Tbk
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk 1.967.766 28.720.370 Internasional Tbk
PT Bank Permata Tbk - - PT Bank Permata Tbk
PT Bank Negara PT Bank Negara
Indonesia (Persero) Tbk - - Indonesia (Persero) Tbk
Jumlah kas di bank 187.446.316.489 179.146.222.140 Total cash in banks
Deposito berjangka Time deposit
PT Bank Mayapada PT Bank Mayapada
Internasional Tbk - 5.000.000.000 Internasional Tbk
Setara kas lainnya Other cash equivalent
Saldo di akun Xendit 6.507.075.635 6.237.994.648 Balance in Xendit account
Jumlah 197.298.833.057 191.713.761.554 Total
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Rupiah 7.50% - 8.10% 7.50% - 8.10% Rupiah
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Pada tanggal 31 Maret 2026 dan 31 Desember 2025 As at 31 March 2026 and 31 December 2025 there are
tidak terdapat saldo kas dan setara kas yang no cash and cash equivalents placed with related parties
ditempatkan kepada pihak berelasi dan seluruhnya and all were denominated in Rupiah. Cash and cash
menggunakan mata uang Rupiah. Kas dan setara kas equivalent is not pledged as collateral.
tidak dijaminkan.
Pada tanggal 31 Maret 2026, saldo kas diasuransikan As at 31 March 2026, cash on hand is covered by
terhadap risiko pencurian dan risiko lainnya dengan insurance against theft and other possible risks with a
jumlah nilai pertanggungan sebesar Rp950.000.000. total coverage amounting to Rp950,000,000.
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the insurance coverage is
tersebut memadai untuk menutup kemungkinan kerugian adequate to cover possible losses arising from such
atas risiko yang dipertanggungkan. risks.
42
Page 46
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG USAHA 6. TRADE RECEIVABLES
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
PT Wahana Lestari PT Wahana Lestari)
Makmur Perkasa - 7.627.563.691 Makmur Perkasa
PT XLSMART Telecom PT XLSMART Telecom
Sejahtera Tbk 14.427.290.010 6.935.246.138 Sejahtera Tbk
PT Sinar Digital Terdepan 2.935.076.680 6.791.190.484 PT Sinar Digital Terdepan
PT Coca Cola Distribution PT Coca Cola Distribution
Indonesia 7.843.942.520 5.873.420.351 Indonesia
PT Clandys Sukses Abadi 5.013.280.910 5.682.811.344 PT Clandys Sukses Abadi
CV Greensmart - 2.906.093.024 CV Greensmart
Toko Pamella 520.610.545 1.400.433.557 Toko Pamella
PT Bengawan Retail Mandiri 840.931.685 1.244.685.622 PT Bengawan Retail Mandiri
Toko Mutiara Cahaya Mall 516.533.138 1.188.196.541 Toko Mutiara Cahaya Mall
PT Bayiku Generasi Baru - 1.186.997.196 PT Bayiku Generasi Baru
Toko Ada 992.170.468 1.035.295.207 Toko Ada
Toko Happy Bum - 739.145.428 Toko Happy Bum
Toko Imron - 721.860.040 Toko Imron
CV Citra Sejahtera - 670.570.097 CV Citra Sejahtera
Toko Ruly - 648.701.982 Toko Ruly
PT Sumber Alfaria Trijaya Tbk - 613.442.593 PT Sumber Alfaria Trijaya Tbk
PT Remaja Kuteijaya Sejahtera - 576.679.065 PT Remaja Kuteijaya Sejahtera
Toko Kita Mm 314.137.953 571.612.114 Toko Kita Mm
Toko B Tri Pampers - 491.951.699 Toko B Tri Pampers
Toko Laris Putra Sejati 805.502.802 487.446.219 Toko Laris Putra Sejati
Toko RB Mantep - 468.047.439 Toko RB Mantep
Toko Jadi Baru 607.456.233 445.968.698 Toko Jadi Baru
Toko Baby Kids - 437.477.026 Toko Baby Kids
Toko Mulya Cirebon - 421.691.718 Toko Mulya Cirebon
Toko Basa 30 806.494.763 404.550.025 Toko Basa 30
PT Rita Swalayan 195.766.542 404.442.708 PT Rita Swalayan
Toko Ahmad - 401.746.924 Toko Ahmad
Toko Manna Kampus (Godean) - 398.591.643 Toko Manna Kampus (Godean)
Toko Azka - 397.652.117 Toko Azka
Toko Irvan Setiawan 108.570.661 395.273.551 Toko Irvan Setiawan
CV Bengawan Multi Trading 729.107.284 392.569.954 CV Bengawan Multi Trading
PT Midi Utama Indonesia Tbk - 326.889.150 PT Midi Utama Indonesia Tbk
Toko Biru - 309.452.467 Toko Biru
Toko Basa 30 Banjaran 540.103.212 309.290.119 Toko Basa 30 Banjaran
Toko Luwes Swalayan 400.365.444 299.678.473 Toko Luwes Swalayan
CV Susana Baru 432.908.800 - CV Susana baru
PT Mantap Cipta Bersama 237.750.000 - PT Mantap Citra Bersama
Toko H Saleh 209.585.500 - Toko H Saleh
CV Anugerah Jaya - - CV Anugerah Jaya
Toko Saja Jaya - - Toko Saja Jaya
PT Indomarco Prismatama - - PT Indomarco Prismatama
Lain-lain (masing-masing Others (each below
di bawah Rp300.000.000) 49.155.577.919 27.339.742.053 Rp300,000,000
Sub-jumlah 87.633.163.069 80.546.406.457 Sub-total
Dikurangi: Penyisihan atas Less: Allowance for
penurunan nilai (311.256.571) (311.256.571) impairment loss
Jumlah 87.321.906.498 80.235.149.886
*)
as restated, refer to Note 27
*)
disajikan kembali, lihat Catatan 27
43
Page 47
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. PIUTANG USAHA (lanjutan) 6. TRADE RECEIVABLES (continued)
Rincian piutang usaha berdasarkan faktur yang Details of aging schedule of trade receivables based on
diterbitkan adalah sebagai berikut: invoices issued were as follows:
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Belum jatuh tempo 45.509.599.049 50.418.436.216 Current
Jatuh tempo Past due
1 sampai dengan 30 hari 24.075.875.834 18.855.577.567 1 to 30 days
31 sampai dengan 90 hari 15.762.838.130 9.547.719.092 31 to 90 days
Lebih dari 90 hari 2.284.850.056 1.724.673.582 Over 90 days
Jumlah 87.633.163.069 80.546.406.457 Total
Dikurangi: Penyisihan atas Less: Allowance for
penurunan nilai (311.256.571) (311.256.571) impairment loss
Neto 87.321.906.498 80.235.149.886 Net
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Grup menerapkan cadangan kerugian kredit The Group applies the expected credit losses ("ECL")
ekspektasian ("ECL") untuk seluruh piutang usaha. for all trade receivables. To measure the expected credit
Untuk mengukur estimasi kerugian kredit, piutang usaha losses, trade receivables have been grouped based on
telah dikelompokkan berdasarkan karakteristik risiko similar credit risk characteristics and
kredit dan waktu jatuh tempo yang serupa. the days past due.
Mutasi penyisihan atas penurunan nilai piutang usaha Movements in the allowance for impairment losses on
adalah sebagai berikut: trade receivables were as follows:
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Saldo awal (311.256.571) (742.795.053) Beginning balance
Pemulihan (Catatan 21) - 620.990.444 Recovery (Note 21)
Penyisihan selama tahun berjalan - (189.451.962) Provision during the year
Saldo akhir (311.256.571) (311.256.571) Ending balance
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Seluruh transaksi piutang usaha menggunakan mata All trade receivables transactions use Rupiah currency.
uang Rupiah.
Pada tanggal 31 Maret 2026 dan 31 Desember 2025 As at 31 March and 31 December 2025 the
manajemen berkeyakinan bahwa cadangan kerugian management believes that allowance for impairment
penurunan nilai piutang usaha cukup untuk menutup loss on trade receivables was adequate to cover
kerugian penurunan nilai atas piutang usaha. impairment losses on trade receivables.
44
Page 48
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG LAIN-LAIN 7. OTHER RECEIVABLES
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Pihak berelasi Related party
- -
Pihak ketiga Third parties
Pemasok 20.587.320.998 11.136.367.759 Suppliers
Karyawan 336.958.880 92.177.020 Employees
Jumlah 20.924.279.878 11.228.544.779 Total
Dikurangi penyisihan atas Less: Allowance for
penurunan nilai - - impairment
Neto 20.924.279.878 11.228.544.779 Net
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Mutasi penyisihan atas penurunan nilai piutang lain-lain Movements in the allowance for impairment losses on
adalah sebagai berikut: other receivables were as follows:
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Saldo awal - (19.413.727) Beginning balance
Penghapusan - - Write-off
Pemulihan - 19.413.727 Recovery
Penyisihan selama tahun berjalan - - Provision during the year
Neto - - Net
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
8. PERSEDIAAN 8. INVENTORIES
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Pulsa elektrik 115.970.756.856 125.344.774.011 Electric phone credit
Produk perawatan 37.186.701.600 36.635.038.548 Care products
Makanan dan minuman 26.902.712.164 17.096.990.747 Food and beverage
Kartu perdana paket data 31.708.715.600 16.119.814.197 Starter pack
Voucher paket data 20.535.608.101 8.015.488.641 Internet quota
Lain-lain 578.215.835 64.147.127 Others
Jumlah 232.882.710.156 203.276.253.271 Total
Dikurangi penyisihan atas Less: Allowance for
penurunan nilai (187.772.556) (187.772.556) impairment
Neto 232.694.937.600 203.088.480.715 Net
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
45
Page 49
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PERSEDIAAN (lanjutan) 8. INVENTORIES (continued)
Berdasarkan hasil penelaahan manajemen, tidak Based on management’s evaluation, there are no
terdapat kejadian atau perubahan keadaan yang events or changes in circumstances which may indicate
mengindikasikan adanya penurunan nilai persediaan impairment in value of inventories as at 31 March 2026
pada tanggal 31 Maret 2026 dan 31 Desember 2025. and 31 December 2025.
Seluruh persediaan telah diasuransikan terhadap risiko Inventories were insured against against risk of fire and
kebakaran dan risiko lainnya dengan jumlah other risks amounted to Rp73,450,000,000 on 31 March
pertanggungan masing-masing sebesar 2026, respectively. Management believes that the
Rp73.450.000.000 pada tanggal 31 Maret 2026. insurance coverage is adequate to cover possible
Manajemen berpendapat bahwa nilai pertanggungan losses on the inventories insured.
tersebut cukup untuk menutup kemungkinan kerugian
atas persediaan yang dipertanggungkan.
Pada tanggal 31 Maret 2026 dan 31 Desember 2025, As at 31 March 2026 and December 2025 and, some of
sebagian persediaan dijadikan jaminan atas pinjaman the inventories were pledged as collateral associated
bank (Catatan 10). with bank loans (Note 10).
9. ASET TETAP 9. FIXED ASSETS
Saldo Saldo
1 Januari/ 31 Maret/
Balance as at Balance as at
1 January Penambahan/ Pengurangan/ Reklasifikasi/ 31 March
2026 Additions Deductions Reclassifications 2026
Harga perolehan Acquisition cost
Pemilikan langsung Direct ownership
Tanah 33.516.886.188 - - - 33.516.886.188 Land
Bangunan 2.908.776.120 - - - 2.908.776.120 Buildings
Inventaris kantor 12.606.515.135 123.698.211 - - 12.730.213.346 Office equipment
Kendaraan 5.982.173.270 - - - 5.982.173.270 Vehicles
Sub-jumlah 55.014.350.713 123.698.211 - - 55.138.048.924 Sub-total
Aset hak guna Right-of-use asset
Bangunan 32.590.689.571 349.000.000 - - 32.939.689.571 Buildings
Jumlah harga perolehan 87.605.040.284 472.698.211 - - 88.077.738.495 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 266.637.811 36.359.700 - - 302.997.511 Buildings
Inventaris kantor 9.988.618.347 182.882.738 - - 10.171.501.085 Office equipment
Kendaraan 3.562.159.328 166.038.412 - - 3.728.197.740 Vehicles
Sub-jumlah 13.817.415.486 385.280.850 -) - 14.202.696.336 Sub-total
Aset hak guna Right-of-use asset
Bangunan 24.135.773.757 1.213.776.329 - - 25.349.550.086 Buildings
Jumlah akumulasi Total accumulated
penyusutan 37.953.189.243 1.599.057.179 - - 39.552.246.422 depreciation
Nilai buku 49.651.851.041 48.525.492.073 Book value
46
Page 50
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Saldo Saldo
1 Januari/ 31 Desember/
Balance as at Balance as at
1 January Penambahan/ Pengurangan/ 31 December
2025*) Additions*) Deductions*) 2025
Harga perolehan Acquisition cost
Pemilikan langsung Direct ownership
Tanah 32.816.886.188 - - 700.000.000 33.516.886.188 Land
Bangunan 3.608.776.120 - - (700.000.000) 2.908.776.120 Buildings
Inventaris kantor 11.885.798.623 720.716.512 - - 12.606.515.135 Office equipment
Kendaraan 3.938.463.270 2.246.000.000 (202.290.000) - 5.982.173.270 Vehicles
Sub-jumlah 52.249.924.201 2.966.716.512 (202.290.000) - 55.014.350.713 Sub-total
Aset hak guna Right-of-use asset
Bangunan 29.159.598.031 4.732.091.540 (1.301.000.000) - 32.590.689.571 Buildings
Jumlah harga perolehan 81.409.522.232 7.698.808.052 (1.503.290.000) - 87.605.040.284 Total acquisition cost
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct ownership
Bangunan 128.699.005 137.938.806 - - 266.637.811 Buildings
Inventaris kantor 9.049.631.779 938.986.568 - - 9.988.618.347 Office equipment
Kendaraan 3.217.126.974 398.765.632 (53.733.278) - 3.562.159.328 Vehicles
Sub-jumlah 12.395.457.758 1.475.691.006 (53.733.278) - 13.817.415.486 Sub-total
Aset hak guna Right-of-use asset
Bangunan 18.109.708.778 7.327.064.979 (1.301.000.000) - 24.135.773.757 Buildings
Jumlah akumulasi Total accumulated
penyusutan 30.505.166.536 8.802.755.985 (1.354.733.278) - 37.953.189.243 depreciation
Nilai buku 50.904.355.696 49.651.851.041 Book value
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Penyusutan aset tetap untuk tahun-tahun yang berakhir Depreciation fixed assets for the years ended
pada 31 Maret 2026 dan 31 Desember 2025 31 March 2026 and 31 December 2025 is charged
dibebankan seluruhnya ke beban umum dan entirely to general and administrative expenses (Note
administrasi (Catatan 20). 20).
Hak atas tanah diperoleh berdasarkan Sertifikat Hak Land rights are held under renewable Building Right
Guna Bangunan (“HGB”) yang dapat diperbaharui Titles (“HGB”) which expire in 2054. Based on historical
dengan masa yang akan berakhir pada tahun 2054. practices, the Group believes that they can renew those
Mengacu pada praktek di masa lampau, Grup memiliki HGBs.
keyakinan dapat memperpanjang HGB tersebut.
Rincian dari laba atas pelepasan aset tetap adalah The details of gain on disposals of fixed assets were as
sebagai berikut: follows:
31 Maret 2026 2025
Hasil penjualan aset tetap - 332.979.733 Proceeds from disposals
Nilai buku neto - (148.556.722) Net book value
Keuntungan penjualan Gain on sale of
aset tetap (Catatan 21) - 184.423.011 fixed assets (Note 21)
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
47
Page 51
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. ASET TETAP (lanjutan) 9. FIXED ASSETS (continued)
Rincian atas penghentian aset hak guna sebagai The details of loss on termination of right-of-use assets
berikut: as follows:
31 Maret /
31 March 2026 2025
Harga perolehan aset hak-guna - 1.301.000.000 Acquisition costs of right-of-use assets
Akumulasi penyusutan - (1.301.000.000) Accumulated depreciation
Nilai buku neto - - Net book value
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Pada tanggal 31 Maret 2026 dan 31 Desember 2025 As at 31 March 2026 and 31 December 2025, the
aset tetap Grup telah diasuransikan terhadap semua Group’s fixed assets were insured against property all
jenis risiko dengan jumlah pertanggungan sebesar risks, with total coverage of approximately
Rp26.561.437.352. Manajemen Grup berpendapat Rp26,561,437,352. The Group’s management believes
bahwa aset tetap pada tanggal that the fixed assets as at 31 March 2026 and 31
31 Maret 2026 dan 31 Desember 2025 telah December 2025 were adequately insured.
diasuransikan secara memadai.
Biaya perolehan aset tetap yang telah disusutkan penuh The costs of fixed assets which were fully depreciated
dan masih digunakan sebesar Rp3.634.846.439 dan but still used amounted to Rp3,634,846,439 and RpNil
RpNihil pada tanggal 31 Maret 2026. as at 31 March 2026.
Berdasarkan penelaahan manajemen, tidak terdapat Based on management consideration, there were no
peristiwa atau perubahan keadaan yang circumstances or changes in conditions that would
mengindikasikan penurunan nilai aset tetap, sehingga indicate impairment in fixed assets, therefore
manajemen tidak membentuk penyisihan penurunan management did not recognise any provision for fixed
aset tetap pada tanggal 31 Maret 2026 dan 31 assets impairment as at 31 March 2026 and 31
Desember 2025. December 2025.
10. PINJAMAN BANK JANGKA PENDEK 10. SHORT-TERM BANK LOANS
31 Maret/ 31 Desember/
31 March 2026 31 December 2025
PT Bank Maybank PT Bank Maybank
Indonesia Tbk 32.588.132.258 26.901.989.498 Indonesia Tbk
PT Bank Mandiri PT Bank Mandiri
(Persero) Tbk - - (Persero) Tbk
Jumlah 26.901.989.498 26.029.000.000 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
48
Page 52
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
PT Graha Prima Mentari Tbk (“GRPM”), Entitas Anak PT Graha Prima Mentari Tbk (“GRPM”), Subsidiary
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Pada tanggal 31 Juli 2025, Berdasarkan surat Nomor On 31 July 2025, based on Letter
R06.Ar/CRN/SME.1897/2025 dari PT Bank Mandiri No. R06.Ar/CRN/SME.1897/2025 from PT Bank Mandiri
(Persero) Tbk (“BM”), menyatakan GRPM telah (Persero) Tbk (“BM”), stated that GRPM has fully paid
melunasi dan menutup fasilitas pinjaman kredit modal and closed its working capital loan facility.
kerja.
Pada tanggal 31 Desember 2024, GRPM mendapatkan On 31 December 2024, GRPM obtained a working
fasilitas pinjaman kredit modal kerja sebesar capital credit loan facility of
Rp25.000.000.000, dengan jangka waktu pinjaman Rp25,000,000,000, with a loan term of up to
sampai dengan tanggal 29 Desember 2025 dan suku 29 December 2025 and interest rate of 8.75%.
bunga pinjaman 8,75%.
Adapun jaminan atas pinjaman tersebut sebagai berikut: The collateral for the loan is as follows:
- SHGB No. 10.20.000012670.0 atas nama GRPM yang - SHGB No. 10.20.000012670.0 in the name of
berkedudukan di Cirebon. GRPM domiciled in Cirebon.
- SHGB No. 10.20.000012669.0 atas nama - SHGB No. 10.20.000012669.0 in the name of
GRPM yang berkedudukan di Cirebon. GRPM domiciled in Cirebon.
- SHGB No. 10.20.000012668.0 atas nama GRPM yang - SHGB No. 10.20.000012668.0 in the name of
berkedudukan di Cirebon. GRPM domiciled in Cirebon.
- Piutang usaha akan diikat secara cessie sebesar - Trade receivables will be bound by cession for
Rp5.000.000.000. Rp5,000,000,000
- Persediaan barang akan diikat secara surat kuasa - Inventory of goods will be bound by power of
menjual sebesar Rp20.000.000.000. attorney to sell for Rp20,000,000,000.
Adapun dalam perjanjian pinjaman tersebut, GRPM In the loan agreement, GRPM is not permitted to:
tidak diperkenankan untuk:
- Mengikat diri sebagai penjamin utang atau - Bind itself as a guarantor of debt or pledge
menjaminkan harta kekayaan GRPM yang telah the GRPM's assets that have been pledged in the
dijaminkan di Bank kepada pihak lain Bank to another party.
- Melakukan pengambilan dividen apabila mengganggu - Take dividends if it disrupts the GRPM’s cash flows.
arus kas usaha GRPM. - Transfer/hand over to another party some or all of
- Mengalihkan/menyerahkan kepada pihak lain the rights and obligations arising in relation to credit
sebagian atau seluruhnya atas hak dan kewajiban facilities.
yang timbul berkaitan dengan fasilitas kredit. - Reduce or pay off debts to shareholders and/or related
- Mengurangi atau melunasi utang kepada pemegang parties outside of transactions related to the GRPM's
saham dan/atau pihak berelasi diluar transaksi terkait business.
usaha GRPM. - Provide or pay off debts to shareholders and/or related
- Memberikan atau melunasi utang kepada pemegang parties outside of transactions related to the GRPM’s
saham dan/atau pihak berelasi diluar transaksi terkait business.
usaha GRPM. - Specifically if there are changes to GRPM’s,
- Khusus apabila terdapat perubahan Anggaran Dasar Articles of Association including but not limited to
GRPM termasuk tidak terbatas mengenai perubahan changes to the management, shareholders and capital
pengurus, pemegang saham dan permodalan GRPM, of GRPM, GRPM is sufficient to submit a notification
atas perubahan dimaksud GRPM, Entitas Anak cukup letter to BM regarding the changes in question.
dengan menyampaikan surat pemberitahuan kepada
BM.
Pada tanggal 31 Desember 2025 dan 2024, manajemen As at 31 December 2025 and 2024, management
berkeyakinan bahwa seluruh batasan telah dipenuhi. believe that all covenants were fully complied.
49
Page 53
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
PT Tri Usaha Jaya (“TUJ”), Entitas Anak PT Tri Usaha Jaya (“TUJ”), Subsidiary
PT Bank Maybank Indonesia Tbk PT Bank Maybank Indonesia Tbk
TUJ memperoleh persetujuan kredit dari TUJ obtained credit approval from PT Bank Maybank
PT Bank Maybank Indonesia Tbk (“BMI”), berdasarkan Indonesia Tbk (“BMI”), based on letter
surat No. S.2025.326/DIRCFS-Business Banking- No.S..2025.326/DIRCFS-Busines Banking-RegJabar on
RegJabar pada tanggal 30 Juli 2025 berupa fasilitas 30 July 2025 in the form of the following credit facilities:
kredit sebagai berikut:
a. Jenis fasilitas : PRK DF GODREJ a. Facility type : PRK DF GODREJ
Plafond awal : Rp 13.000.000.000 Initial plafond : Rp 13.000.000.000
Perubahan :- Changes :-
Plafond akhir : Rp 13.000.000.000 Final plafond :0
Tujuan penggunaan : Modal kerja Intended use : Working capital
Jangka waktu : 05/08/2025–05/08/2026 Time period : 05/08/2025–05/08/2026
Suku bunga : 8.75% p.a STR Interest rate : 8.75% p.a STR
Provisi kredit : 0.25% Credit provision : 0.25%
b. Jenis fasilitas : PRK DF PERFETTI b. Facility type : PRK DF PERFETTI
Plafond awal : Rp 1.800.000.000 Initial plafond : Rp 1.800.000.000
Perubahan :- Changes :-
Plafond akhir : Rp 1.800.000.000 Final plafond : Rp 1.800.000.000
Tujuan penggunaan : Modal kerja Intended use : Working capital
Jangka waktu : 05/08/2025–05/08/2026 Time period : 05/08/2025–05/08/2026
Suku bunga : 8.75% p.a STR Interest rate : 8.75% p.a STR
Provisi Kredit : 0.25% Credit Provision : 0.25%
c. Jenis fasilitas : PRK DF MAKUKU c. Facility Type : PRK DF MAKUKU
Plafond awal : Rp 0 Initial plafond : Rp 0
Perubahan : Rp 10.000.000.000 Changes : Rp 10.000.000.000
Plafond akhir : Rp 10.000.000.000 Final plafond : Rp 10.000.000.000
Tujuan penggunaan : Modal kerja Intended use : Working capital
Jangka waktu : akad sd 05/08/2026 Time period : akad sd 05/08/2026
Suku bunga : 8.75% p.a STR Interest rate : 8.75% p.a STR
Provisi kredit : 0.25% Credit provision : 0.25%
d. Jenis Fasilitas : PRK DF SOFTEX d. Facility type : PRK DF SOFTEX
Plafond awal : Rp 0 Initial plafond : Rp 0
Perubahan : Rp 39.000.000.000 Changes : Rp 39.000.000.000
Plafond akhir : Rp 39.000.000.000 Final plafond : Rp 39.000.000.000
Tujuan penggunaan : Modal kerja Intended use : Working capital
Jangka waktu : akad sd 05/08/2026 Time period : akad sd 05/08/2026
Suku bunga : 8.75% p.a STR Interest rate : 8.75% p.a STR
Provisi kredit : 0.25% Credit provision : 0.25%
50
Page 54
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
PT Tri Usaha Jaya (“TUJ”), Entitas Anak (lanjutan) PT Tri Usaha Jaya (“TUJ”), Subsidiary (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Berdasarkan Surat Penawaran Kredit tanggal Based on the Credit Offer Letter dated August 19, 2024,
19 Agustus 2024, TUJ mendapatkan persetujuan atas TUJ received approval for the application to extend the
pengajuan perpanjangan jangka waktu pinjaman loan term to BMI.
kepada BMI.
a. Jenis Fasilitas : PRK DF Softex 1 a. Facility : PRK DF Softex 1
Plafond awal : Rp4.000.000.000 Plafond : Rp4.000.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
b. Jenis Fasilitas : PRK DF Softex 2 b. Facility : PRK DF Softex 2
Plafond awal : Rp10.000.000.000 Plafond : Rp10.000.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
c. Jenis Fasilitas : PRK DF Softex 3 c. Facility : PRK DF Softex 3
Plafond awal : Rp6.000.000.000 Plafond : Rp6.000.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
d. Jenis Fasilitas : PRK DF Softex 4 d. Facility : PRK DF Softex 4
Plafond awal : Rp8.000.000.000 Plafond : Rp8.000.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
e. Jenis Fasilitas : PRK DF GODREJ e. Facility : PRK DF GODREJ
Plafond awal : Rp13.000.000.000 Plafond : Rp13.000.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
f. Jenis Fasilitas : PRK DF PERFETTI f. Facility : PRK DF PERFETTI
Plafond awal : Rp1.800.000.000 Plafond : Rp1.800.000.000
Tujuan : Modal kerja Purpose : Working capital
Suku bunga : 9% p.a interest rate : 9% p.a
Provisi : 0,25% Provision : 0,25%
Jangka waktu : 05/10/2024 s/d 05/08/2025 Time Period : 05/10/2024 s/d 05/08/2025
51
Page 55
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
PT Tri Usaha Jaya (“TUJ”), Entitas Anak (lanjutan) PT Tri Usaha Jaya (“TUJ”), Subsidiary (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Pinjaman ini dengan jaminan cross collateral dengan This loan is guaranteed by cross collateral with
kelompok aset sebagai berikut: the group of assets as follows
- Toko dan Gudang dengan SHM No. 4058 milik - Shop and Warehouse with SHM No. 4058 of
Hendriyanto Liem terletak di Jl. Penggung Raya No. Hendriyanto Liem located on Jl. Penggung Raya, No.
66 RT 01 RW 03, Kel. Kalijaga, Kec. Harjamukti, Kota 66 RT 01 RW 03, Kel. Kalijaga, Kec. Harjamukti,
Cirebon. Cirebon City.
- Rumah Tinggal dengan SHM No. 1608 & 1078 milik - Residential House with SHM No. 1608 & 1078 of
Muljaningsih Budhiwardaja terletak di Jl. Sunan Muljaningsih Budhiwardaja located on Jl. Sunan
Gunung Jati RT 03 RW 03, Desa Jadimulya, Gunung Jati RT 03 RW 03, Jadimulya Village, Kec.
Kec. Gunung Jati, Kab. Cirebon. Gunung Jati, Kab. Cirebon.
- Gudang dengan SHM No. 00803, 500, 495, 518 milik - Warehouse with SHM No. 00803, 500, 495, 518 of
Andy Liem terletak di Jl. Raya Curug Kp. Krajan No. Andy Liem located on Jl. Raya Curug Kp. Krajan No.
402 RT 012 RW 03 Desa Mancang, Kec. 402 RT 012 RW 03 Mancang Village, Kec.
Babakancikao, Kab. Purwakarta. Babakancikao, Kab. Purwakarta.
- SHM No. 02250, SHM No. 03724, SHM No. 03723 - SHM No. 02250, SHM No. 03724, SHM No. 03723 of
milik Gideon Rudiyanto Liem, Jl. Siliwangi Gideon Rudiyanto Liem, Jl. Siliwangi No. 85, Kel.
No. 85, Kel. Kejaksaaan, Kec. Kesenden, Kota Kejaksaan, Kec. Kesenden, Cirebon City.
Cirebon.
- Gudang dan Kantor SHM No. 263, 264, 267, 948, 990, - Warehouse and Office SHM No. 263, 264, 267, 948,
1016, 1017 milik Andy Liem di Jl. Piere Tendean No. 990, 1016, 1017 of Andy Liem on Jl. Piere Tendean
90, Cicadas, Dangeur, Subang. No. 90, Cicadas, Dangeur, Subang
- SHM No. 3109 dan No. 2719 milik Andy Liem - SHM No. 3109 and No. 2719 of Andy Liem Jl. Dr.
di Jl. Dr. Cipto Mangunkusumo No. 45, Cipto Mangunkusumo No. 45, Kel. Pekiring, Kec.
Kel. Pekiringan, Kec. Kasambi, Kota Cirebon. Kasambi, Cirebon City.
- SHM No. 421, 1542, 1543, 1596, dan 1991 SHGB - SHM No. 421, 1542, 1543, 1596, dan 1991 SHGB
660, 674 milik Gideon Rudiyanto Liem dan Andy Liem 660, 674 milik Gideon Rudiyanto Liem dan Andy Liem
Jl. Pekiringan No. 108, Kota Cirebon. Jl. Pekiringan No. 108 Kota Cirebon.
- Personal Guarantee milik Bapak Andy Liem - Personal Guarantee of Mr Andy Liem
- Personal Guarantee milik Ibu Muljaningsih - Personal Guarantee of Mrs. Muljaningsih
Budhiwardaja Budhiwardaja
- Personal Guarantee Hendriyanto Liem - Personal Guarantee Hendriyanto Liem
- Personal Guarantee milik Bapak Gideon Rudiyanto - Personal Guarantee of Mr. Gideon Rudiyanto Liem
Liem
- FEO Inventory Produk Heinz ABC sebesar - FEO Inventory for Heinz ABC Products of
Rp7,4 Miliar CV Terlaksana Sukses Mandiri Rp7.4 billion CV Terlaksana Sukses Mandiri
(“CV TSM”) (“CV TSM”)
- FEO Inventory Produk Heinz ABC sebesar - FEO Inventory for Heinz ABC Products is
Rp4,5 Miliar. (“CV TSM”) Rp4.5 billion (“CV TSM”)
- FEO Inventory Produk PT Softex Indonesia sebesar - FEO Product Inventory PT Softex Indonesia is
Rp2,5 Miliar PT Triyanto Sukses Mandiri (“PT TSM”) Rp2.5 billion PT Triyanto Sukses Mandiri (“PT TSM”)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp4 Miliar CV Tri Usaha Jaya (“CV TUJ”) . Rp4 billion CV Tri Usaha Jaya (“CV TUJ”).
- FEO stock barang PT Tumbakmas Niagasakti - FEO stock of goods PT Tumbakmas Niagasakti
Rp12,5 Miliar CV Usaha Bersama Jaya (“CV UBJ”). Rp12.5 billion CV Usaha Bersama Jaya (“CV UBJ”).
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp3,7 Miliar (“PT TSM”) Rp3.7 billion (“PT TSM”)
- FEO Inventory Produk PT Tumbakmas Niagasakti - FEO stock of goods PT Tumbakmas Niagasakti
Rp2,6 Miliar (“PT TSM”) Rp2.6 billion (“PT TSM”)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp8,2 Miliar (“CV TUJ”) Rp8.2 billion (“CV TUJ”)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp1,5 Miliar (“CV TUJ”) Rp1.5 billion (“CV TUJ”).
52
Page 56
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
PT Tri Usaha Jaya (“TUJ”), Entitas Anak (lanjutan) PT Tri Usaha Jaya (“TUJ”), Subsidiary (continued)
PT Bank Maybank Indonesia Tbk (lanjutan) PT Bank Maybank Indonesia Tbk (continued)
Pinjaman ini dengan jaminan cross collateral dengan This loan is guaranteed by cross collateral with
kelompok aset sebagai berikut: (lanjutan) the group of assets as follows: (continued)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp2,25 Miliar (“CV TUJ”) Rp2.25 billion (“CV TUJ”)
- FEO stock barang PT Tumbasmas Niagasakti - FEO stock of PT Tumbasmas Niagasakti goods
Rp2,4 Miliar (“CV UBJ”) Rp2.4 billion (“CV UBJ”)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp3,5 Miliar (“PT TSM”) Rp3.5 billion (“PT TSM”)
- FEO Inventory Produk PT Softex Indonesia - FEO Product Inventory PT Softex Indonesia
Rp2,5 Miliar (“PT TSM”) Rp2.5 billion (“PT TSM”)
- FEO stock barang PT Tumbakmas Niagasakti - FEO stock of PT Tumbakmas Niagasakti goods
Rp6,7 Miliar (“CV UBJ”) Rp 6.7 billion (“CV UBJ”)
- FEO Inventory Produk Forisa Rp750 juta - FEO Product Inventory Forisa Rp750 million
(“CV TUJ”) (“CV TUJ”)
- FEO Inventory Produk PT Softex Rp1,8 Miliar - FEO Product Inventory PT Softex Rp1.8 billion
(“PT TSM”) (“PT TSM”)
- FEO Inventory Produk PT Softex Rp4,1 Miliar - FEO Product Inventory PT Softex Rp4.1 billion
(“TUJ”) (“TUJ”)
- FEO Inventory Produk PT Softex Rp2,2 Miliar - FEO Product Inventory PT Softex Rp2.2 billion
(“TUJ”) (“TUJ”)
- FEO Inventory Produk Softex Rp3,7 Miliar - FEO Inventory Softex Products Rp3.7 billion
(Cover PRK DF Softex) (“PT TSM”) (Cover PRK DF Softex) (“PT TSM”)
- FEO Inventory Produk Forisa Rp750 Juta - FEO Inventory Forisa Products Rp750 million (Cover
(Cover PRK DF Kalbe) (“CV TUJ”) PRK DF Kalbe) (“CV TUJ”)
- FEO Inventory Produk Perfetti Rp525 Juta - FEO Inventory Perfetti Products Rp525 million (Cover
(Cover PRK DF Perfetti) (“CV TUJ”) PRK DF Perfetti) (“CV TUJ”)
- FEO Inventory Produk Forissa Rp1,5 Miliar - FEO Inventory Forissa Products Rp1.5 billion (Cover
(Cover PRK DF Forisa) (“CV TUJ”) PRK DF Forisa) (“CV TUJ”)
- FEO Inventory Produk Forissa Rp900 Juta - FEO Inventory Forissa Products Rp900 million (Cover
(Cover PRK DF Forisa) (“CV TUJ”) PRK DF Forisa) (“CV TUJ”)
- FEO Inventory Produk TNS Rp750 Juta - FEO Inventory TNS Products Rp750 million
(Cover PRK DF TNS) (“PT TSM”) (Cover PRK DF TNS) (“PT TSM”)
- FEO Inventory Produk Softex Rp3,7 Miliar - FEO Inventory Softex Products Rp3.7 billion
(Cover PRK DF Softex) (“PT TSM”) (Cover PRK DF Softex) (“PT TSM”)
- FEO Inventory Produk Kalbe Rp1,1 Miliar - FEO Inventory Kalbe Products Rp1.1 billion
(Cover PRK DF Kalbe) (“CV TUJ”) (Cover PRK DF Kalbe) (“CV TUJ”)
- FEO Inventory Produk Kalbe R 825 Juta - FEO Inventory Kalbe Products Rp825 million (Cover
(Cover PRK DF Kalbe) (“CV TUJ”) PRK DF Kalbe) (“CV TUJ”)
- FEO Inventory Produk Kalbe Rp1,1 Miliar - FEO Inventory Kalbe Products Rp1.1 billion
(Cover PRK DF Kalbe) (“CV TSM”) (Cover PRK DF Kalbe) (“CV TSM”)
- FEO Inventory Produk Softex Rp1,5 Miliar - FEO Inventory Softex Products Rp1.5 billion
(Cover PRK DF Softex) (“PT TSJ”) (Cover PRK DF Softex) (“PT TSJ”)
- FEO Inventory Produk Kalbe Rp1,5 Miliar - FEO Inventory Produk Kalbe Rp1.5 billion
(Cover PRK DF Kalbe Cilacap) (“CV TUJ”) (Cover PRK DF Kalbe Cilacap) (“CV TUJ”)
- FEO Inventory Produk Kalbe Rp1,8 Miliar - FEO Inventory Produk Kalbe Rp1.8 billion (Cover PRK
(Cover PRK DF Kalbe Cilacap) (“CV TSM”) DF Kalbe Cilacap) (“CV TSM”)
- FEO Inventory FRN sebesar Rp8,6 Miliar - FEO Inventory FRN amounting to Rp8.6 billion (Cover
(Cover PRK DF FRN divisi 1 dan divisi 2) (“PT TSM”) PRK DF FRN division 1 and division 2)
(“PT TSM”)
- Personal Guarantee milik Yossie Pahlevian - Personal Guarantee of Yossie Pahlevian
- Corporate Guarantee PT TSM untuk CV TUJ, TUJ, CV - Corporate Guarantee of PT TSM for CV TUJ, TUJ,
TSM, PT Terlaksana Sentosa Jaya, dan CV TSM, PT Terlaksana Sentosa Jaya, and
PT Terlaksana Sentosa Makmur PT Terlaksana Sentosa Makmur
53
Page 57
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. PINJAMAN BANK JANGKA PENDEK (lanjutan) 10. SHORT-TERM BANK LOANS (continued)
Pinjaman ini dengan jaminan cross collateral dengan This loan is guaranteed by cross collateral with
kelompok aset sebagai berikut: (lanjutan) the group of assets as follows: (continued)
- FEO inventory Makuku sebesar IDR13,1milyar (cover - FEO inventory - Makuku amounting to Rp13,1 billion
PRK DF Makuku) ( “CV TUJ”) (covering PRK DF Makuku) (“CV TUJ”)
- FEO inventory Perfetti sebesar IDR525 juta - FEO inventory – Perfetti amounting to Rp525 milion
(cover PRK DF Perfetti) (“CV TUJ”) (covering PRK DF Perfetti) (“CV TUJ”)
- FEO inventory Montis sebesar Rp3,7 milyar, - FEO inventory – Montis amounting to IDR3,7 billion
(cover PRK DF Montis) (“PT TSM”) (covering PRK DF Montis) (“PT TSM”)
- FEO inventory Makuku sebesar Rp5,6 milyar,- (cover - FEO inventory – Makuku amounting to IDR5,6 billion
PRK DF Makuku) (“CV TUJ”) (covering PRK DF Makuku) (“CV TUJ”)
- FEO inventory Godrej sebesar Rp 9,7 milyar (cover - FEO inventory – Godrej amounting to IDR9,7 billion
PRK DF Godrej) (“TUJ”) (covering PRK DF Godrej) (“TUJ”)
- FEO inventory Perfetti sebesar Rp 1,3 milyar (cover - FEO inventory – Perfetti amounting to IDR1,3 billion
PRK DF Perfetti) (“TUJ”) (covering PRK DF Perfetti) (“TUJ”)
- FEO inventory KAO sebesar Rp 1,5 milyar- (cover - FEO inventory – KAO amounting to IDR1,5 billion
PRK DF KAO) (“TSM”) (covering PRK DF KAO) (“TSM”)
Adapun dalam perjanjian pinjaman tersebut, TUJ tidak In the loan agreement, TUJ is not permitted to:
diperkenankan untuk:
- Menerima sesuatu pinjaman uang atau fasilitas - To receive any loan or leasing financial facility in any
keuangan leasing berupa apapun juga atau untuk form whatsoever or to bind itself as a
mengikat diri sebagai penjamin/avalis untuk menjamin guarantor/agulant to guarantee the debt of another
hutang orang /pihak lain (kecuali utang dagang yang person/party (except trade debt made in order to run a
dibuat dalam rangka menjalankan usaha sehari-hari) daily business) without a letter of approval from BMI.
tanpa surat persetujuan dari BMI.
- Tidak diperkenankan untuk memberikan pinjaman ke - Not allowed to provide loans to shareholders,
pemegang saham, pengurus, Perusahaan afiliasi managers, affiliated Companies of the Group without
Grup tanpa izin dari BMI. permission from BMI.
Pada tanggal 31 Desember 2025 dan 2024, manajemen As at 31 December 2025 and 2024, management
berkeyakinan bahwa seluruh batasan telah dipenuhi. believe that all covenants were fully complied.
Berdasarkan Surat Persetujuan terkait akuisisi saham Based on Approval Letter related to the acquisition of
TUJ di tahun 2024 No. S.2024.107/Dir- CFS Business shares TUJ in 2024 No. No. S.2024.107/Dir- CFS
Banking – Reg Jabar – Bandung tanggal 4 Maret 2024, Business Banking – Reg Jabar – Bandung tanggal 4
BMI menyetujui rencana akuisisi 51% saham dalam Maret 2024, BMI approved the acquisition plan of 51%
TUJ oleh GRPM. shares TUJ by GRPM.
11. UTANG USAHA 11. TRADE PAYABLES
31 Maret / 31 Desember/
31 March 2026 31 December 2025
PT Softex Indonesia 40.001.128.535 22.700.500.316 PT Softex Indonesia
PT Lucky Mom Indonesia - 18.716.871.870 PT Lucky Mom Indonesia
PT Coca Cola Distribution Indonesia 43.205.584.389 10.730.395.944 PT Coca Cola Distribution Indonesia
PT Intrasari Raya 5.370.603.396 5.137.508.956 PT Intrasari Raya
PT Gunung Slamat 2.617.936.654 - PT Gunung Slamat
Lain-lain (masing-masing di bawah Others (each below
Rp2.000.000.000) 11.587.930.039 5.181.291.310 Rp2,000,000,000)
Jumlah 102.783.183.013 62.466.568.396 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Seluruh transaksi utang usaha menggunakan mata All trade payables transactions use Rupiah currency.
uang Rupiah.
54
Page 58
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PERPAJAKAN 12. TAXATION
a. Pajak Dibayar di Muka a. Prepaid Tax
31 Maret/ 31 Desember/
31 March 2026 31 December 2025
Perusahaan the Company
Pajak Pertambahan Nilai 2.612.909.694 - Value-Added Tax
Pajak penghasilan Income taxes
Pajak 21 - 14.408.979 Article 21
Pajak 25 11.152.959 - Article 25
Pajak 29 1.152.789.944 456.067.732 Article 29
Deposit pajak 8.391.647.862 3.601.766.145 Tax deposit
Sub-jumlah 12.168.500.459 4.072.242.856 Sub-total
Entitas anak Subsidiaries
Pajak pertambahan nilai 8.488.269.282 6.104.844.363 Value-added tax
Pajak 23 37.896.677 - Article 23
Taksiran tagihan Estimated Claim for
Pajak penghasilan - 28A 644.829.615 644.829.615 income tax refund – Article - 28A
Sub-jumlah 9.170.995.574 6.749.673.978 Sub-total
Jumlah 21.339.496.033 10.821.916.834 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
b. Utang Pajak b. Taxes Payable
31 Maret/ 31 Desember/
31 March 206 31 December 2025
Perusahaan the Company
Pajak Pertambahan Nilai - 256.538.578 Value-Added Tax
Pajak penghasilan Income taxes
Pasal 4 (2) 24.132.222 23.833.334 Article 4(2)
Pajak 21 318.126.531 - Article 21
Pasal 23 2.384.000 524.976 Article 23
Pajak 25 619.339.639 - Article 25
Pajak 29 - - Article 29
Sub-jumlah 963.982.392 280.896.888 Sub-total
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 276.458.064 689.122.207 Value-Added Tax
Pajak penghasilan Income taxes
Pasal 4 (2) 56.399.830 30.719.000 Article 4(2)
Pajak 21 52.873.698 5.461.876 Article 21
Pasal 23 38.912.390 59.009.750 Article 23
Pajak 25 242.520.685 67.664.912 Article 25
Pajak 29 657.750.765 343.569.096 Article 29
Sub-jumlah 1.324.915.432 1.195.546.841 Sub-total
Jumlah 2.288.897.824 1.476.443.729 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
56
Page 59
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Beban Pajak Penghasilan c. Income Tax Expense
31 Maret /
31 March 2026 2025
Beban pajak kini Current tax expense
Perusahaan (1.621.672.800) (8.718.974.000) the Company
Entitas anak (1.025.147.128) (1.941.954.960) Subsidiaries
Manfaat pajak tangguhan Deffered tax benefit
Perusahaan - 24.054.851 the Company
Entitas anak - 101.117.748 Subsidiaries
Beban pajak penghasilan (2.646.819.928) (10.535.756.361) Income tax expense
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Rekonsiliasi antara laba sebelum pajak penghasilan Reconciliation between profit before income tax as
yang disajikan dalam laporan laba rugi dan penghasilan shown in the statement of profit or loss and other
komprehensif lain dan taksiran laba fiskal untuk tahun comprehensive income and estimated taxable
yang berakhir pada tanggal 31 Desember 2025 dan income for the years ended 31 December 2025 and
2024 adalah sebagai berikut: 2024 was as follows:
31 Maret/
31 March 2026 2025
Laba sebelum pajak Profit before income tax
penghasilan menurut laporan Per consolidated statement of
laba rugi dan penghasilan Profit or loss and other
kompherensif lain konsolidasian 13.864.702.860 49.471.190.139 comprehensive income
Laba sebelum pajak penghasilan Profit before income tax
entitas anak (4.447.082.889) (6.197.289.730) of subsidiaries
Transaksi eliminasi - 904.079.144 Elimination transactions
Laba sebelum pajak penghasilan Profit before income tax
Perusahaan 9.417.619.974 44.177.979.553 of the Company
Beda temporer Temporary differences
Liabilitas imbalan kerja - 142.503.962 Employee benefits obligation
Penyisihan atas penurunan nilai - - Allowance for impairment loss
Jumlah - 142.503.962 Total
Beda tetap Permanent differences
Beban yang tidak dapat
dikurangkan 264.609.154 855.395.5634 Non-deductible expenses
Pendapatan yang telah Income subject to
dikenakan pajak final, neto (2.310.9888.972) (5.544.178.639) final tax, net
Jumlah (2.046.379.818) (4.688.783.076) Total
56
Page 60
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Beban Pajak Penghasilan (lanjutan) c. Income Tax Expense (continued)
31 Maret/
31 March 2026 2025
Taksiran laba fiskal Estimated taxable income
Tahun berjalan – Perusahaan 7.371.240.156 39.631.700.439 for the year – the Company
Taksiran laba fiskal pada Estimated taxable income
akhir tahun berjalan – Perusahaan 7.371.240.000 39.631.700.000 for the year – the Company
Beban pajak kini Current tax expense
Perusahaan 1.621.672.800 8.718.974.000 The Company
Entitas anak 1.025.147.128 1.941.954.960 Subsidiaries
Beban pajak kini konsolidasian 2.646.819.928 10.660.928.960 Consolidated current tax expense
Dikurangi: Deducted by:
Pajak penghasilan dibayar di muka Prepaid taxes
Perusahaan 2.318.395.012 9.175.041.732 The Company
Entitas anak 710.965.459 2.243.215.479 Subsidiaries
Sub-jumlah 3.029.360.471 11.418.257.211 Sub-total
Taksiran lebih bayar pajak penghasilan Estimated prepaid income tax
Pasal 29 Article 29
- Perusahaan 696.722.212 456.067.732 The Company
- Entitas anak - 644.829.615 Subsidiaries
Jumlah 696.722.212 1.100.897.347 Total
Taksiran utang pajak penghasilan Estimated income tax payable
Pasal 29 Article 29
- Perusahaan - - The Company
-- Entitas anak 314.181.669 343.569.096 Subsidiaries
Jumlah 314.181.669 343.569.096 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Dalam laporan keuangan konsolidasian ini, jumlah In these consolidated financial statements,
penghasilan kena pajak untuk tahun yang berakhir the amount of taxable income for the years ended
pada 31 Desember 2025 dan 2024 didasarkan atas 31 December 2025 and 2024 is based on
perhitungan sementara. Jumlah tersebut mungkin preliminary calculations. These amounts may differ
berbeda dari laba kena pajak yang dilaporkan from taxable income reported in the corporate
dalam Surat Pemberitahuan Tahunan (“SPT”) pajak income tax returns.
penghasilan badan.
57
Page 61
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. PERPAJAKAN (lanjutan) 12. TAXATION (continued)
c. Beban Pajak Penghasilan (lanjutan) c. Income Tax Expense (continued)
Grup berada dalam aturan model OECD Pilar Dua dan The Group is within the scope of the OECD Pillar Two
menerapkan pengecualian dalam pengakuan serta model rules and applied the exception to recognising
pengungkapan informasi mengenai aset dan liabilitas and disclosing information about deferred tax assets
pajak tangguhan yang terkait dengan pajak penghasilan and liabilities relating to Pillar Two income taxes from 1
Pilar Dua sejak 1 Januari 2025. Peraturan Pilar Dua January 2025. Pillar Two legislation has been enacted
telah disahkan atau secara substansial disahkan di or substantially enacted in certain jurisdictions in which
beberapa yurisdiksi tempat Grup beroperasi. Peraturan the Group operates. The legislation has become
tersebut mulai berlaku untuk tahun fiskal Grup yang effective for the Group’s financial year ended after 31
berakhir setelah 31 Desember 2024. Grup termasuk December 2024. The Group is in scope of the enacted
dalam lingkup peraturan yang telah disahkan atau or substantially enacted legislation and has performed
secara substansial disahkan dan telah melakukan an assessment of the Group’s potential exposure to
penilaian terhadap potensi eksposur Grup terhadap Pillar Two income taxes. Based on assessment, the
pajak penghasilan Pilar Dua. Berdasarkan penilaian effective tax rates in the jurisdictions in which the Group
tersebut, tarif pajak efektif di yurisdiksi tempat Grup operates are above 15% hence the Group is not
beroperasi berada di atas 15%, oleh karena itu Grup required to pay for additional income tax expense
tidak diwajibkan untuk membayar beban pajak related to Pillar Two.
penghasilan tambahan yang terkait dengan Pilar Dua.
d. Aset Pajak Tangguhan – Neto d. Deferred Tax Assets – Net
Dikreditkan
(Dibebankan)
ke Penghasilan Saldo
Saldo Dikreditkan Komprehensif 31 Desember
1 Januari/ (Dibebankan) Lain/ 2025/
Balance as at ke Laba Rugi/ Credited (Charged) to Balance as at
1 January Credited (Charged) Other Comprehensive 31 December
2025 to Profit or Loss Income 2025
Aset pajak tangguhan Deferred tax assets
Perusahaan The Company
Imbalan kerja 143.319.586 24.054.852 6.297.744 173.672.182 Employee benefits
Entitas Anak Subsidiaries
Imbalan kerja 479.821.369 178.158.255 (74.297.990) 583.681.634 Employee benefits
Penyisihan atas Allowance for impairment
Piutang usaha 179.513.082 (118.350.469) - 61.162.613 trade receivable
Penyisihan atas Allowance for impairment
persediaan - 41.309.962 - 41.309.962 of inventories
Jumlah 659.334.451 101.117.748 (74.297.990) 686.154.209 Total
Aset Pajak Deferred Tax Assets
Tangguhan – Neto 802.654.037 125.172.600 (68.000.246) 859.826.391 - Net
Dibebankan
Dikreditkan ke Penghasilan
Saldo (Dibebankan) Komprehensif Saldo
1 Januari/ Ke Laba Rugi/ Lain/ 31 Desember/
Balance as at Credited Charged to Other Balanced as at
1 January (Charged) Comprehensive Penyesuaian/ 31 December
2024*) to Profit or Loss Income Adjustment 2024*)
Aset pajak
tangguhan Deffered tax asset
Perusahaan The Company
Imbalan kerja 128.911.053 34.497.049 (20.088.516) - 143.319.586 Employee benefits
Entitas Anak Subsidiaries
Imbalan kerja 315.914.060 (20.745.874) (54.594.397) 239.247.580 479.821.369 Employee benefits
Penyisihan atas Allowance for
penurunan nilai 10.477.903 160.389.911 - 8.645.268 179.513.082 impairment loss
Jumlah 326.391.963 139.644.037 (54.594.397) 247.892.848 659.334.451 Total
Aset Pajak
Tangguhan - Neto 455.303.016 174.141.086 (74.682.913) 247.892.848 802.654.037 Deferred Tax Asset - Net
*) disajikan kembali, lihat Catatan 27 *) as restated, refer to Note 27
58
Page 62
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. LIABILITAS IMBALAN KERJA 13. EMPLOYEE BENEFITS LIABILITIES
Pada tanggal 31 Desember 2025, Grup mencatat As at 31 December 2025, the Group recorded employee
liabilitas imbalan kerja berdasarkan perhitungan aktuaris benefits liabilities based on actuarial calculations
independen, oleh KKA Azwir Arifin & Rekan performed by independent actuaries, KKA Azwir Arifin &
No. 260301/LAA-AAR/II/2026 dan No. 260303/LAA- Rekan No. 260301/LAA-AAR/II/2026 and
AAR/II/2026 tanggal 27 Februari 2026, dan KKA Rinaldi No. 260303/LAA-AAR/II/2026 dated 27 February 2026;
& Zulhamdi No. 465/RAZ-TUJ/XII/2025 tanggal and KKA Rinaldi & Zulhamdi No. 465/RAZ-TUJ/XII/2025
23 Desember 2025 (2024: KKA Azwir Arifin & Rekan dated 23 December 2025, respectively (2024: KKA
No. 250051/LAA-AAR/I/2025 dan No. 250261/LAA- Rinaldi & Zulhamdi No. 250051/LAA-AAR/I/2025 and
AAR/III/2025 masing-masing tanggal 30 Januari 2025 No. 250261/LAA-AAR/III/2025 dated 30 January 2025
dan 31 Maret 2025, dan KKA Rinaldi & Zulhamdi and 31 Maret 2025, and KKA Rinaldi & Zulhamdi
No. 107/RAZ-TUJ/I/2025 tanggal 06 Januari 2025), No. 107/RAZ-TUJ/I/2025 dated 06 January 2025,
menggunakan metode “Projected Unit Credit” dengan respectively), using the “Projected Unit Credit” method
asumsi-asumsi utama sebagai berikut: with the following key assumptions:
2025 2024
Umur pension normal 55 tahun/years 55 tahun/years Normal pension age
Tingkat kenaikan gaji (per tahun) 7,00% - 8,00% 7,00% - 8,00% Salary increase (per annum)
Tingkat bunga diskonto (per tahun) 4,81% - 7,06% 6,88% - 7,14% Discount rate (per annum)
Tingkat mortalitas TMI IV/2019 TMI IV/2019 Mortality rate
Rincian dari beban imbalan pasti pascakerja yang Details of defined post-employment benefits expense
disajikan sebagai “Beban Umum dan Administrasi” which is presented in the statement of profit or loss and
dalam laporan laba rugi dan penghasilan komprehensif other comprehensive income as part of “General and
lain (Catatan 20) adalah sebagai berikut: Administrative Expenses” (Note 20) were as follows:
31 Desember/ 31 Desember/
31 December 31 December
2025 2024*)
Biaya jasa kini 1.389.444.194 941.067.456 Current service cost
Biaya jasa lalu (631.124.419) 201.653.642 Past service cost
Biaya bunga 193.994.436 (1.113.379.484) Interest cost
Jumlah (catatan 20) 952.314.211 29.341.614 Total (note 20)
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Jumlah yang diakui dalam laporan laba rugi dan Amounts recognised in the consolidated statement of
penghasilan komprehensif lain konsolidasian dari profit or loss and other comprehensive income in
program imbalan pasti adalah sebagai berikut: respect of the defined benefit plan are as follows:
31 Desember/ 31 Desember/
31 December 31 December
2025 2024*)
Employee
Beban/(manfaat) imbalan expenses/(benefits)
kerja yang diakui pada recognised in profit or
laba rugi (Catatan 20) 952.314.211 29.341.614 loss (Note 20)
Keuntungan aktuaria karena arising from experience
penyesuaian pengalaman (357.357.224) (302.098.396) adjustments
Kerugian/(keuntungan)
aktuaria karena Actuarial loss/(gains) due to
penyesuaian ekonomi 121.373.194 (37.369.390) economic adjustments
Keuntungan karena penyesuaian Actuarial gain
demografi (73.108.000) - demogrifi adjustments
Pengukuran kembali yang Remeasurement recognised
diakui pada penghasilan in other comprehensive
komprehensif lainnya (309.092.030) (339.467.786) income
Jumlah 643.222.181 (310.126.172) Total
59
Page 63
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. LIABILITAS IMBALAN KERJA (lanjutan) 13. EMPLOYEE BENEFITS LIABILITIES (continued)
Mutasi nilai kini dari liabilitas imbalan kerja adalah The movements of the present value of employee
sebagai berikut: benefits liability are as follows:
31 Desember/ 31 Desember/
31 December 31 December
2025 2024*)
Saldo awal 2.799.295.162 2.021.932.334 Beginning balance
Beban imbalan kerja 952.314.211 29.341.614 Employee benefits expense
Pengukuran kembali imbalan kerja (309.092.030) (339.467.786) Remeasurement of employee benefit
Efek akuisisi entitas anak - 1.087.489.000 Effect of acquisition of subsidiary entity
Saldo akhir 3.442.517.343 2.799.295.162 Ending balance
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Sensitivitas dari kewajiban manfaat pasti terhadap The sensitivity of employee benefits obligation to
perubahan asumsi aktuaria adalah sebagai berikut: changes in the weighted assumptions is as follows:
Dampak pada
Perubahan asumsi/ liabilitas/
Change in effect on
assumption the liability
Tingkat diskonto Kenaikan/Increase 1% (278.075.837) Discount rate
Penurunan/Decrease 1% 324.190.374
Tingkat kenaikan gaji Kenaikan/Increase 1% 317.210.509 Salary increase rate
Penurunan/Decrease 1% (169.194.089)
14. MODAL SAHAM 14. SHARE CAPITAL
Rincian modal saham ditempatkan dan disetor penuh The details of issued and fully paid capital as at
pada tanggal 31 Maret 2026 dan 31 Desember 2025 31 March 2026 and 31 December 2025 were as follows:
sebagai berikut:
31 Maret / 31 March 2026
Jumlah lembar Persentase
saham/ kepemilikan/
Number of Percentage of Jumlah/
shares ownership Amount
Rudy Susanto Wijaya Rudy Susanto Wijaya
Kaswan 3.248.000.000 56% 162.400.000.000 Kaswan
Agus Susanto 1.392.000.000 24% 69.600.000.000 Agus Susanto
Masyarakat (masing-masing Public (each below
di bawah 5%) 1.160.000.000 20% 58.000.000.000 5%)
Jumlah 5.800.000.000 100% 290.000.000.000 Total
60
Page 64
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. MODAL SAHAM (lanjutan) 14. SHARE CAPITAL (continued)
2025
Jumlah lembar Persentase
saham/ kepemilikan/
Number of Percentage of Jumlah/
shares ownership Amount
Rudy Susanto Wijaya Rudy Susanto Wijaya
Kaswan 3.248.000.000 56% 162.400.000.000 Kaswan
Agus Susanto 1.392.000.000 24% 69.600.000.000 Agus Susanto
Masyarakat (masing-masing Public (each below
di bawah 5%) 1.160.000.000 20% 58.000.000.000 5%)
Jumlah 5.800.000.000 100% 290.000.000.000 Total
Undang-Undang Perseroan Terbatas Republik The Limited Liability Company Law of the Republic of
Indonesia No.1/1995 yang diterbitkan pada bulan Maret Indonesia No. 1/1995 introduced in March 1995, and
1995, dan telah diubah dengan Undang-Undang amended by Law No. 40/2007 that was issued in August
No. 40/2007 yang diterbitkan pada bulan Agustus 2007, 2007, requires the establishment of a general reserve
mengharuskan pembentukan cadangan umum dari laba from net income amounting to at least 20% of
bersih sejumlah minimal 20% dari jumlah modal yang a Company’s issued and paid-up capital. There is no
ditempatkan dan disetor penuh. Tidak ada batasan time limit on the establishment of that reserve.
waktu untuk membentuk cadangan tersebut.
Berdasarkan Akta Notaris No.1 dari Mohamad Renaldi Based on Notarial Deed No. 1 of Mohamad Renaldi
Warganegara, SH, MBA, MKn, tanggal 21 Juli 2025, Warganegara, SH, MBA, MKn, in Cirebon, dated 21
terdapat peningkatan modal diterima dan disetor dari July 2025, there was an increase in received and paid-
semula 4.640.000.000 saham dengan nilai nominal up capital from the original 4,640,000,000 shares with a
sebesar Rp232.000.000.000 menjadi 5.800.000.000 par value of Rp232,000,000,000 to 5,800,000,000
saham dengan nilai nominal sebesar shares with a par value of Rp290,000,000,000. This
Rp290.000.000.000. Peningkatan tersebut sebesar increase of Rp1,160,000,000 shares with a par value of
Rp1.160.000.000 saham dengan nilai nominal sebesar Rp58,000,000,000 resulted from the initial public
Rp58.000.000.000 merupakan hasil pelaksanaan offering (IPO). This change has been accepted and
penawaran umum perdana (IPO). Perubahan tersebut recorded in the Legal Entity Administration System of
telah diterima dan dicatat di dalam Sistem Administrasi the Ministry of Law and Human Rights of the Republic of
Badan Hukum Kementerian Hukum dan Hak Asasi Indonesia through letter No. AHU-0165659.AH.01.11
Manusia Republik Indonesia melalui surat No. AHU- dated 22 July 2025.
0165659.AH.01.11 tanggal 22 Juli 2025.
Berdasarkan Keputusan Para Pemegang Saham yang Based on the Shareholders' Decision held on 26
diadakan pada tanggal 26 Desember 2024, yang telah December 2024, which has been notarised by Notary
diaktakan dengan Akta Notaris No. 1 yang dibuat oleh Deed No.1 of Mohamad Renaldi Warganegara, S.H.,
Mohamad Renaldi Warganegara, SH, MBA, MKn, para MBA, M.Kn., the Shareholders agreed to increase
pemegang saham menyetujui untuk meningkatkan the issued and paid-up capital by 260,000,000 shares
modal ditempatkan dan disetor sebesar 260.000.000 with a total nominal value of Rp13,000,000,000. With
saham dengan nilai nominal seluruhnya this decision, the number of shares, which was
Rp13.000.000.000. Dengan keputusan ini, jumlah previously 3,480,000,000 shares, increased to
saham yang sebelumnya 3.480.000.000 lembar 3,740,000,000 shares, while the nominal value, which
meningkat menjadi 3.740.000.000 lembar, sementara was originally Rp174,000,000,000, increased to
nilai nominal yang semula Rp174.000.000.000 Rp187,000,000,000. This deed has been received and
bertambah menjadi Rp187.000.000.000. Akta ini telah recorded in the Legal Entity Administration System of
diterima dan dicatat di dalam Sistem Administrasi the Ministry of Law and Human Rights of the Republic of
Badan Hukum Kementerian Hukum dan Hak Asasi Indonesia through Letter No. AHU-AH.01.03-0229408
Manusia Republik Indonesia melalui Surat No. AHU- dated 27 December 2024.
AH.01.03-0229408 tanggal 27 Desember 2024.
62
Page 65
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. MODAL SAHAM (lanjutan) 14. SHARE CAPITAL (continued)
Dividen Dividend
Berdasarkan Risalah Rapat Umum Pemegang Saham Based on the Minutes of the General Meeting of
No. RUPS-001/Maret/2025 pada tanggal 15 Maret Shareholders, No. GMS-001/Maret/2025 dated
2025, para pemegang saham telah menyetujui untuk 15 March 2025, the shareholders have agreed to
menetapkan tambahan cadangan wajib Perusahaan establish an additional mandatory reserve of
sebesar seluruh nilai sisa laba bersih Perusahaan tahun the Company in the amount of the entire remaining
buku 2024 dan 2023 dimana nilai ini diperoleh setelah value of the Company’s net profit for 2024 and 2023
penetapan pembagian dividen saham kepada financial year, the value were obtained after determining
pemegang saham dan ditetapkan untuk dikapitalisasi and approved the distribution of the shares dividends
menjadi modal ditempatkan dan disetor yaitu sebesar capitalized into issued and paid-up capital amounting to
Rp45.000.000.000, dengan rincian sebagai berikut: Rp 45,000,000,000, with the following details:
1. Rudy Susanto sebesar Rp31.500.000.000 1. Rudy Susanto Rp31,500,000,000 (630,000,000
(630.000.000 saham). shares)
2. Agus Susanto sebesar Rp13.500.000.000 2. Agus Susanto Rp13,500,000,000 (270,000,000
(270.000.000 saham). shares)
Berdasarkan Risalah Rapat Umum Pemegang Saham Based on the Minutes of the General Meeting of
No. RUPS-001/JUNI/2024 pada tanggal 13 Juni 2024, Shareholders No. GMS-001/JUNI/2024 on 13 June
para pemegang saham telah menyetujui untuk 2024, the Shareholders have approved to declare
menetapkan dividen interim yang telah dibagikan the interim dividend distributed by the Company to
Perusahaan kepada pemegang saham sebagai dividen the Shareholders as final dividend amounting to
final yaitu sebesar Rp90.000.000.000, dengan rincian Rp90,000,000,000, with the following details:
sebagai berikut:
1. Dividen interim pada tanggal 18 Oktober 2023 telah 1. Interim dividend on 18 October 2023 has been
dibagikan sebanyak Rp70.000.000.000 distributed in the amount of Rp70,000,000,000
berdasarkan Surat Keputusan Direksi Perusahaan based on Decision Letter of the Company’s Board of
pada tanggal 18 Oktober 2023. Directors on 18 October 2023.
2. Dividen interim pada tanggal 12 Desember 2023 2. Interim dividend on 12 December 2023 has been
telah dibagikan sebanyak Rp20.000.000.000 distributed as much as Rp20,000,000,000 based on
berdasarkan Surat Keputusan Direksi Perusahaan the Decree of the Company’s Board of Directors in
pada tanggal 12 Desember 2023. 12 December 2023.
Berdasarkan Risalah Rapat Umum Pemegang Saham, Based on the Minutes of the General Meeting of
No. RUPS-001/MARET/2024 tanggal 1 Maret 2024, Shareholders, No. GMS-001/MARET/2024 dated 1
para pemegang saham telah menyetujui pembagian March 2024, the Shareholders have approved
dividen dari laba ditahan dan laba bersih sebesar the distribution of dividends from retained earnings and
Rp9.000.000.000. net profit amounting to Rp9,000,000,000.
Berdasarkan Akta Notaris No. 30 tanggal 10 Desember Based on Notarial Deed No. 30 dated 10 December
2024 yang dibuat oleh Suhartono Hakim Djajadiputra 2024 made by Suhartono Hakim Djajadiputra Jasin,
Jasin, SH, Perusahaan menyetujui penurunan modal SH, the Company agreed to reduce the authorised
dasar yang semula Rp10.000.000.000 menjadi capital from Rp10,000,000,000 to Rp800,000,000 and
Rp800.000.000 dan penurunan modal disetor yang reduce the paid-in capital from Rp5,000,000,000 to
semula Rp5.000.000.000 menjadi Rp200.000.000. Akta Rp200,000,000. This amendment was received and
perubahan ini telah diterima dan dicatat di dalam Sistem recorded in the Legal Entity Administration System of
Administrasi Badan Hukun Kementerian Hukum Hak the Ministry of Law and Human Rights of the Republic of
Asasi Manusia Republik Indonesia melalui Surat Indonesia in Letter No. AHU-0026798.AH.01.11 dated
No. No. AHU-0026798.AH.01.11 tertanggal 10 Februari 10 Februari 2025.
2025.
62
Page 66
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. TAMBAHAN MODAL DISETOR 15. ADDITIONAL PAID-IN CAPITAL
Merupakan kelebihan modal disetor dari nilai nominal Represents the excess of capital paid over the nominal
saham Perusahaan sebagai berikut: value of the Company’s shares as follows:
31 Maret/ 31 Desember/
31 March 2026 31 December 2025
Pengampunan pajak – tahun 2016 76.000.000 76.000.000 Tax amnesty - 2016
Selisih nilai transaksi Difference in value of restructuring
restrukturisasi entitas transactions of entities under
sepengendali: common control:
Akuisis entitas anak Acquisition of subsidiary
GRPM (77.011.296.452) (79.202.498.831) GRPM
Tambahan modal disetor Additional paid-in capital
saat: from:
Penawaran Umum Saham
Perdana 150.800.000.000 150.800.000.000 Initial Public Offering
Biaya emisi saham (3.631.945.521) (3.631.945.521) Share issuance costs
Jumlah 70.232.758.027 68.041.555.648 Total
*) disajikan kembali, lihat Catatan 27 *) as restated, refer to Note 27
16. KEPENTINGAN NONPENGENDALI 16. NON-CONTROLLING INTERESTS
31 Maret/31 March 2026
Bagian atas
jumlah
penghasilan
Kepentingan komprehensif Selisih transaksi Kepentingan
nonpengendali pada tahun Pembagian entitas nonpengendali
pada awal tahun/ berjalan/ dividen/ sepengendali/ pada akhir tahun/
Non-controlling Share in total Difference in
interest comprehensive transaction between Non-controlling
at beginning income of the Dividend entities under interest at ending
of the year current year distribution common control of the year
PT Graha Prima PT Graha Prima
Mentari Tbk 21.303.656.764 736.693.868 - 320.175.793 22.360.526.425 Mentari Tbk
PT Tri Usaha Jaya 17.106.087.535 922.126.232 - - 18.028.213.767 PT Tri Usaha Jaya
Jumlah 38.409.744.299 1.658.820.100 - 320.175.793 40.388.740.192 Total
31 Desember/31 December 2025
Bagian atas
jumlah
penghasilan
Kepentingan komprehensif Akuisisi Kepentingan
nonpengendali pada tahun Pembagian entitas nonpengendali
pada awal tahun/ berjalan/ dividen/ anak/ pada akhir tahun/
Non-controlling Share in total
interest comprehensive Non-controlling
at beginning income of the Dividend Acquisition of interest at ending
of the year current year distribution subsidiaries of the year
PT Graha Prima PT Graha Prima
Mentari Tbk 20.852.590.775 906.952.837 (453.214.257) (2.672.591) 21.303.656.764 Mentari Tbk
PT Tri Usaha Jaya 17.245.713.629 1.477.319.855 (1.616.945.949) - 17.106.087.535 PT Tri Usaha Jaya
Jumlah 38.098.304.404 2.384.272.692 (2.070.160.206) (2.672.591) 38.409.744.299 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
63
Page 67
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PENDAPATAN NETO 17. NET REVENUES
31 Maret /
31 March 2026 2025
Produk telekomunikasi 836.623.135.036 2.899.356.663.102 Telecommunication products
Produk perawatan 118.142.411.274 396.605.468.000 Care products
Makanan dan minuman 180.774.537.886 357.836.835.011 Food and beverage
Jasa dan komisi 50.084.626.689 176.865.663.520 Services and commision
Jumlah 1.185.624.710.885 3.830.664.629.633 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Tidak terdapat transaksi pelanggan yang mempunyai There are no customers having transactions of more
transaksi lebih besar dari 10% dari total nilai penjualan than 10% of total sales for period March and year 2025.
untuk Periode 31 Maret dan tahun 2025.
18. BEBAN POKOK PENJUALAN 18. COST OF GOODS SOLD
31 Maret/
31 March 2026 2025
Persediaan awal (Catatan 8) 203.088.480.715 205.948.984.598 Beginning of inventories (Note 8)
Pembelian 1.141.997.939.444 3.591.353.529.859 Purchases
Penyisihan penurunan nilai Allowance for
atas persediaan (187.772.556) (187.772.556) impairment of inventories
Persediaan tersedia Inventory available
untuk dijual 1.344.898.647.603 3.797.114.741.901 for sale
Persediaan akhir (Catatan 8) (232.694.937.600) (203.088.480.715) Ending of inventories (Note 8)
Beban pokok persediaan yang terjual 1.112.203.710.003 3.594.026.261.186 Cost of inventory sold
Beban jasa acara 353.373.172 215.520.000 Cost of event services
Jumlah 1.112.557.083.175 3.594.241.781.186 Total
Pembelian dari pemasok dimana jumlah pembeliannya Purchases from any suppliers representing more than
melebihi 10% dari total pembelian neto masing-masing 10% of total net purchase in each respective year are as
tahun adalah sebagai berikut: follows:
31 Maret/
31 March 2026 2025
Pihak ketiga Third party
PT XLSMART Telecom PT XLSMART Telecom
Sejahtera Tbk 835.996.252.883 2.878.190.378.735 Sejahtera Tbk
Persentase dari total penjualan 73,20% 75,14% Percentage to total sales
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
71
Page 68
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. BEBAN PENJUALAN 19. SELLING EXPENSES
31 Maret/
31 March 2026 2025
Gaji dan tunjangan 38.444.605.790 117.216.928.133 Salaries and allowance
Transportasi 1.288.824.602 2.365.956.506 Transportation
Pengiriman 577.694.513 1.323.370.130 Delivery
Iklan dan promosi 480.012.734 303.435.278 Advertising and promotion
Lain-lain 865.038.812 4.119.828.372 Others
Jumlah 41.656.176.451 125.329.518.419 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
20. BEBAN UMUM DAN ADMINISTRASI 20. GENERAL AND ADMINISTRATIVE EXPENSES
31 Maret/
31 March 2026 2025
Gaji dan tunjangan 9.547.891.376 36.080.823.861 Salaries and allowance
Penyusutan (Catatan 9) 1.599.057.179 8.802.755.985 Depreciation (Note 9)
Biaya sewa gedung 2.611.444.497 7.983.077.168 Building rental cost
Utilitas 290.325.660 1.946.335.220 Utilities
Pemeliharaan 378.479.516 1.639.553.441 Maintenance
Biaya kantor 105.236.935 1.267.126.336 Office expenses
Imbalan kerja (Catatan 13) - 952.314.211 Employee benefits (Note 13)
Jasa professional 8.000.000 939.478.310 Professional fee
Pajak 396.432.973 814.180.172 Taxes
Asuransi 276.521.780 734.081.334 Insurances
Lainnya (masing-masing dibawah Others (each below
Rp500.000.000) 4.982.859.294 2.449.606.648 Rp500,000,000)
Jumlah 20.196.249.210 63.609.332.686 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
21. PENDAPATAN LAIN-LAIN - NETO 21. OTHER INCOME - NET
31 Maret/
31 March 2026 2025
Pendapatan klaim pemasok 2.248.843.228 3.142.050.715 Suppliers claim income
Pendapatan sewa 166.251.142 1.176.000.000 Rent income
Keuntungan penjualan aset Gain on sale of fixed
tetap (Catatan 9) - 184.423.011 assets (Note 9)
Pemulihan penurunan nilai Recovery of impairment of trade
piutang (Catatan 6) - 620.990.444 receivables (Note 6)
Penyisihan penurunan nilai Provision of impairment of trade
piutang (Catatan 6) - (311.256.571) receivables (Note 6)
Penyisihan penurunan nilai Provision of impairment of trade
persediaan (Catatan 8) - (187.772.556) receivables (Note 8)
Kerugian penghentian sewa - - Leave termination loss
Lain-lain - 3.543.495.647 Others
Jumlah 2.155.136.249 8.167.930.690 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
71
Page 69
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. BIAYA KEUANGAN 22. FINANCE COST
31 Maret/
31 March 2026 2025
Bunga admin Xendit 1.019.121.939 4.735.380.241 Xendit admin fee
Bunga pinjaman 604.648.922 3.108.796.228 Loan interest
Lain-lain 296.957.947 1.728.873.454 Others
Jumlah 1.920.729.808 9.573.049.923 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
23. LABA PER SAHAM DASAR 23. BASIC EARNINGS PER SHARE
31 Maret/
31 March 2026 2025
Laba neto tahun berjalan yang
diatribusikan kepada pemilik Net profit attributable to
entittas induk 9.559.062.832 36.725.621.882 the owners of parent
Total weighted-average
Total rata-rata tertimbang saham 5.800.000.000 5.800.000.000 number of shares
Laba Neto per Saham Dasar Basic Earnings per share
Diatribusikan kepada pemilik Attributable to the Owners
Entitas induk 1,65 6,33 of Parent
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
24. TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 24. TRANSACTIONS WITH RELATED PARTY
Dalam kegiatan usaha normal, Grup mengadakan In the normal course of business, the Group entered
transaksi-transaksi dengan pihak-pihak berelasi. Jenis into transactions with related parties. The nature of
transaksi dan hubungan dengan pihak berelasi adalah transactions and relationships with related parties were
sebagai berikut: as follows:
Nama Pihak Berelasi/ Sifat Hubungan dengan Pihak Berelasi Sifat Transaksi/
Name of related party Nature of Relationship with Related Party Nature of Transaction
Agus Susanto Pemegang Saham/Shareholder Piutang lain-lain dan utang lain-lain/
Other receceivables and Other payables
Rudy Susanto Wijaya Kaswan Pemegang Saham/Shareholder Utang lain-lain/
Other payables
PT Triyanto Sukses Mandiri Entitas Berelasi dari Pemegang Saham/ Utang lain-lain/
Entity related to Shareholder Other payables
Karena memiliki sifat berelasi, hal ini memungkinkan Due to these relationships, it is possible that the terms
syarat dan kondisi transaksi dengan pihak berelasi tidak and conditions of these transactions are not the same
sama dengan jika transaksi tersebut dilakukan dengan as those that would result from transactions between
pihak ketiga. third parties.
a. Piutang lain-lain a. Other receivables
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
- -
Persentase terhadap Percentage
Jumlah aset - - to total aset
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
71
Page 70
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
b. Utang lain-lain b. Other payables
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
PT Triyanto Sukses Mandiri - 2.332.329.969 PT Triyanto Sukses Mandiri
Jumlah - 2.332.329.969 Total
Persentase terhadap Percentage
total liabilitas - 2,40% to total liabilities
Utang lain-lain pihak berelasi pada tanggal Other payables related parties as at 31 December
31 Desember 2024 timbul akibat penerapan PSAK 2024 arising from implementation of PSAK No. 338 -
No. 338 - “Kombinasi Entitas Sepengendali” “Business Combination of Entities Under Common
berdasarkan metode pooling of interest, dimana Control” based on pooling of interest method,
akun ini disajikan seakan-akan penggabungan wherein this account is presented as if the GRPM
usaha GRPM terjadi sejak awal periode entitas business combination occurred from the beginning of
bergabung dalam sepengendalian. the period of the merged entity under common
control.
25. SEGMEN OPERASI 25. OPERATING SEGMENT
Pembuat keputusan operasional adalah Dewan Direksi. The chief operating decision-maker is the Board of
Direksi melakukan penelaahan terhadap pelaporan Directors. The Board reviews the Company’s internal
internal Perusahaan untuk menilai kinerja dan reporting in order to assess performance and allocate
mengalokasikan sumber daya. Manajemen menentukan resources. Management has determined the operating
operasi segmen berdasarkan laporan ini. Direksi segment based on these reports. The Board considers
mempertimbangkan bisnis dari sudut pandang imbal the business from the return of invested capital
hasil dari modal yang diinvestasikan. perspective.
Pada tanggal 31 Desember 2025 dan 2024, Grup As of 31 December 2025 and 2024, the Group operates
mengoperasikan dan mengelola bisnis dalam tiga and manages the business in three segments:
segmen yaitu segmen jasa telekomunikasi, segmen 1. Telecommunication services segment, 2. Food and
makanan dan minuman dan segmen produk perawatan. beverages segment, 3. food and beverages segment
Segmen usaha dikelola secara terpisah karena masing- and and 4. care products segment. The operating
masing menawarkan jasa/produk yang berbeda dan segments are managed separately because each offers
melayani pasar yang berbeda. Grup terutama different services/products and serves different markets.
beroperasi dalam satu wilayah geografis, oleh karena The Group mainly operates in one geographical area,
itu informasi segmen geografis tidak disajikan. so no geographical information on segments is
presented.
Rincian informasi segmen adalah sebagai berikut: The detailed segment information is presented below:
71
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The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. SEGMEN OPERASI (lanjutan) 25. OPERATING SEGMENT (continued)
Jasa Makanan dan
telekomunikasi/ minuman/
Telecommunication Food and Produk perawatan/ Konsolidasi/
services beverages Care products Consolidation
Tahun yang berakhir Year ended
pada 31 Maret 2026 31 March 2026
Penjualan neto 886.707.761.725 180.774.537.887 118.142.411.273 1.185.624.710.885 Net sales
Beban pokok penjualan (834.481.223.416) (165.998.111.914) (112.077.747.845) (1.112.557.083.175) Cost of goods sold
Laba bruto 52.226.538.309 13.730.751.319 7.110.338.082 73.067.627.710 Gross profit
Beban pendapatan (41.656.176.451) Selling expenses
General and
Beban umum dan administrative
administrasi (20.196.249.210) expenses
Pendapatan lain-lain - neto 2.415.094.370 Other income - net
Pendapatan keuangan 2.155.136.249 Finance income
Beban keuangan (1.920.729.808) Finance cost
Laba sebelum pajak
penghasilan 13.864.702.860 Profit before tax
Beban pajak penghasilan (2.646.819.928) Income tax expense
Laba tahun berjalan 11.217.882.932 Profit for the year
Informasi lain Other information
Aset segmen 611.264.489.759 Segment assets
Liabilitas 146.123.740.857 Liabilities
Other segment
Informasi segmen lainnya - Information
Penyusutan (1.599.057.179) Depreciation
Jasa Makanan dan
telekomunikasi/ minuman/
Telecommunication Food and Produk perawatan/ Konsolidasi/
services beverages Care products Consolidation
Tahun yang berakhir Year ended
pada 31 Desember 2025 31 December 2025
Penjualan neto 3.076.222.326.622 357.836.835.011 396.605.468.000 3.830.664.629.633 Net sales
Beban pokok penjualan (2.896.019.558.974) (326.500.198.069) (371.722.024.143) (3.594.241.781.186) Cost of goods sold
Laba bruto 180.202.767.648 31.336.636.942 24.883.443.857 236.422.848.447 Gross profit
Beban pendapatan (125.329.518.419) Selling expenses
General and
Beban umum dan administrative
administrasi (63.609.332.686) expenses
Pendapatan lain-lain - neto 8.167.930.690 Other income - net
Pendapatan keuangan 3.392.312.030 Finance income
Beban keuangan (9.573.049.923) Finance cost
Laba sebelum pajak
penghasilan 49.471.190.139 Profit before tax
Beban pajak penghasilan (10.535.756.361) Income tax expense
Laba tahun berjalan 38.935.433.778 Profit for the year
Informasi lain Other information
Aset segmen 550.253.525.220 Segment assets
Liabilitas 97.078.921.764 Liabilities
Other segment
Informasi segmen lainnya - Information
Penyusutan (8.802.755.985) Depreciation
71
Page 72
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INSTRUMEN KEUANGAN 26. FINANCIAL INSTRUMENTS
a. Estimasi Nilai Wajar Instrumen Keuangan a. Fair Value of Financial Instruments Estimation
Nilai wajar aset dan liabilitas keuangan diestimasi The fair values of financial assets and liabilities are
untuk keperluan pengakuan dan pengukuran atau estimated for the purposes of recognition and
untuk keperluan pengungkapan. measurement or for disclosure purposes.
Nilai wajar adalah suatu jumlah dimana suatu aset Fair value is the amount at which an asset could be
dapat dipertukarkan atau suatu liabilitas diselesaikan exchanged or a liability settled between
antara pihak yang memahami dan berkeinginan knowledgeable and willing parties to enter into a fair
untuk melakukan transaksi wajar. transaction.
Pada tanggal 31 Desember 2025 dan 2024 nilai As at 31 December 2025 and 2024, the fair values of
wajar aset dan liabilitas keuangan Grup mendekati the Group’s financial assets and liabilities
nilai tercatatnya karena jatuh temponya dalam approximate their carrying values due to their short-
jangka pendek dan sifat instrumen keuangan term maturities and the nature of
tersebut. the financial instruments.
b. Manajemen Risiko Keuangan b. Financial Risk Management
Mengingat bahwa penerapan praktik manajemen Considering that good risk management practice
risiko yang baik dapat mendukung kinerja Grup, implementation could better support
maka manajemen risiko selalu menjadi elemen the performance of the Group, hence, the risk
pendukung penting bagi Grup dalam menjalankan management would always be an important supporting
usahanya. element for the Group in running its business.
Sasaran dan tujuan utama dari diterapkannya The target and main purpose of the implementation of
praktik manajemen risiko di Grup adalah untuk risk management practices in the Group is
menjaga dan melindungi Grup melalui pengelolaan to maintain and protect the Group through managing
risiko kerugian yang mungkin timbul dari berbagai the risk of losses, which might arise
aktivitasnya serta menjaga tingkat risiko agar from its various activities as well as maintaining risk
sesuai dengan arahan yang sudah ditetapkan oleh level in order to match with the direction already
manajemen Grup. established by the management of the Group.
Grup memiliki eksposur terhadap risiko - risiko atas The Group has exposure to the following risk from
instrumen keuangan seperti: risiko kredit, risiko financial instruments, such as: credit risk, liquidity risk,
likuiditas dan risiko modal. and capital risk.
i. Risiko Kredit i. Credit Risk
Risiko kredit adalah risiko dimana salah satu Credit risk is the risk that counterparty will not meet
pihak atas instrumen keuangan akan gagal its obligations under a financial instrument or
memenuhi liabilitasnya dan menyebabkan customer contract, leading to a financial loss.
pihak lain mengalami kerugian keuangan.
Tujuan dari Grup adalah untuk mencari suatu The Group’s objective is to continual revenue
pertumbuhan dari pendapatan yang bersifat growth while minimising losses incurred due to
berkelanjutan dimana di lain pihak juga increased credit risk exposure. The Group trades
meminimalkan kerugian yang akan terjadi only with recognised and creditworthy parties.
akibat dari meningkatnya eksposur terhadap
risiko kredit. Grup melakukan transaksi hanya
dengan pihak ketiga yang memiliki reputasi
dan kredibilitas yang baik.
Guna meminimumkan eksposur yang ada atas In order to minimise the exposure of bank deposits,
simpanan dana di bank, Grup hanya akan the Group will only put its fund in
menempatkan dana pada bank yang memiliki the bank with good reputation and credibility.
reputasi dan kredibilitas yang baik.
71
Page 73
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INSTRUMEN KEUANGAN (Lanjutan) 26. FINANCIAL INSTRUMENTS (Continued)
i. Risiko Kredit (lanjutan) i. Credit Risk (continued)
Eksposur Perusahaan terhadap risiko kredit The Company’s exposure to credit risk arises
timbul dari wanprestasi pihak lain. dengan from the default of other parties. with maximum
eksposur maksimum sebesar nilai nominal exposure equal the nominal value of their financial
aset keuangan Perusahaan. sebagai berikut: assets. as follows:
31 Maret/ 31 Desember/
31 March 31 December
2026 2025
Aset Keuangan Financial Assets
Kas di bank dan Cash in banks and
setara kas 193.953.392.125 190.384.216.788 Cash equivalents
Piutang usaha - neto 87.321.906.498 80.235.149.886 Trade receivables - net
Piutang lain-lain - neto 20.924.279.878 11.228.544.779 Other receivables - net
Jumlah 302.199.578.501 281.847.911.453 Total
*) *)
disajikan kembali, lihat Catatan 27 as restated, refer to Note 27
Kas dan setara kas Cash and cash equivalents
Sehubungan dengan kas dan setara kas, With respect to cash and cash equivalents,
Perusahaan hanya bertransaksi dengan institusi the Company transacts only with financially sound
keuangan dan bank yang sehat. Risiko kredit financial institutions and banks with high credit
ratings. Credit risk arising from placement of
atas penempatan rekening koran dikelola oleh
current accounts and deposits is managed in
manajemen sesuai dengan kebijakan accordance with the Company policy. Investments
Perusahaan. Investasi atas kelebihan dana of surplus funds are limited for each bank and
dibatasi untuk tiap bank dan kebijakan ini reviewed annually by the directors. Such limits are
dievaluasi setiap tahun oleh direksi. Batas set to minimise any significant concentration of
tersebut ditetapkan untuk meminimalkan risiko credit risk and therefore mitigate financial loss
konsentrasi kredit sehingga mengurangi through potential failure of the banks.
kemungkinan kerugian akibat kebangkrutan bank
tersebut.
Piutang usaha dan lain-lain Trade and other receivables
Risiko kredit yang dihadapi Perusahaan dari The Company is exposed to credit risk arising from
kredit yang diberikan kepada pelanggan. the credit granted to its customers.
Perusahaan melakukan hubungan usaha hanya The Company trades only with recognised and
creditworthy third parties. It is the Company policy
dengan pihak berelasi dan pihak ketiga yang
that all customers who wish to trade on credit
diakui dan kredibel. Perusahaan memiliki terms are subject to credit verification procedures.
kebijakan untuk semua pelanggan yang akan In addition. receivable balances are monitored on
melakukan perdagangan secara kredit harus an on-going basis to reduce the exposure to bad
melalui prosedur verifikasi kredit. Sebagai debts.
tambahan. jumlah piutang dipantau secara terus
menerus untuk mengurangi risiko piutang yang
tidak tertagih.
71
Page 74
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INSTRUMEN KEUANGAN (lanjutan) 26. FINANCIAL INSTRUMENTS (continued)
ii. Risiko Likuiditas ii. Liquidity Risk
Risiko likuiditas adalah suatu risiko yang dapat Liquidity risk is a risk that occurs when short-term
terjadi dimana pendapatan jangka pendek tidak revenue can not cover short-term expenditures.
dapat menutupi pengeluaran jangka pendek.
Grup mengelola profil likuiditasnya untuk dapat The Group manages its liquidity profile to be
mendanai pengeluaran modalnya dan mengelola able to finance its capital expenditure and
utang yang jatuh tempo dengan mengatur kas service its maturing debts by maintaining
yang cukup, dan ketersediaan pendanaan melalui sufficient cash, and the availability of funding
fasilitas kredit yang cukup. through an adequate amount of committed
credit facilities.
31 Maret/31 March 2026
Nilai Arus Kas Kontraktual/
Contractual Cash Flows Amounts
Lebih dari
1 Tahun sampai
5 Tahun/ Lebih dari
Sampai dengan After 1 Year but 5 Tahun/
1 Tahun/ not more than More than Total/
Within 1 Year 5 Years 5 Years Total
Liabilitas Keuangan Financial Liabilities
Pinjaman bank 32.588.132.258 - - 32.588.132.258 Bank loans
Utang usaha 102.783.183.013 - - 102.783.183.013 Trade payables
Utang lain-lain 4.572.962.205 - - 4.572.962.205 Other payables
Biaya akrual 122.594.187 - - 122.594.187 Accrued expenses
Total 140.066.871.663 - - 140.066.871.663 Total
31 Desember/December 2025
Nilai Arus Kas Kontraktual/
Contractual Cash Flows Amounts
Lebih dari
1 Tahun sampai
5 Tahun/ Lebih dari
Sampai dengan After 1 Year but 5 Tahun/
1 Tahun/ not more than More than Total/
Within 1 Year 5 Years 5 Years Total
Liabilitas Keuangan Financial Liabilities
Pinjaman bank 26.901.989.498 - - 26.901.989.498 Bank loans
Utang usaha 62.466.568.396 - - 62.466.568.396 Trade payables
Utang lain-lain 2.332.329.969 - - 2.332.329.969 Other payables
Biaya akrual 299.340.047 - - 299.340.047 Accrued expenses
Total 92.000.227.910 - - 92.000.227.910 Total
*) disajikan kembali, lihat Catatan 27 *) as restated, refer to Note 27
71
Page 75
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. INSTRUMEN KEUANGAN (lanjutan) 26. FINANCIAL INSTRUMENTS (continued)
ii. Risiko Likuiditas (lanjutan) ii. Liquidity Risk (continued)
Grup secara aktif dan rutin menelaah dan The Group actively and regularly reviews and
mengelola permodalannya untuk struktur modal manages its capital to ensure the optimal capital
dan pengembalian yang optimal bagi pemegang structure and return to the shareholders, taking into
saham, dan mempertimbangkan efisiensi modal the consideration the efficiency of capital use based
berdasarkan arus operasi dan belanja modal, on operating cash flows and capital expenditures and
serta mempertimbangkan kebutuhan modal masa also consideration of future capital needs.
depan.
iii. Risiko Modal iii. Capital Risk
Grup juga berusaha mempertahankan The Group also seeks to maintain a balance
keseimbangan antara tingkat pinjaman dan posisi between its level of borrowing and equity position in
ekuitas untuk memastikan struktur modal dan order to ensure the optimal capital structure and
pengembalian yang optimal. Tidak ada perubahan return. There were no changes in the Group’s
pada pendekatan Grup dalam mengelola approach to capital management during the year.
permodalannya selama tahun berjalan.
Pada tanggal 31 Desember 2025 dan 2024, rasio As of December 31, 2025 and 2024, the Group’s
pengungkit Grup adalah sebagai berikut: gearing ratio are as follows:
31 Maret / 2025
31 March 2026
Total liabilitas 146.123.740.857 97.078.921.764 Total liabilities
Dikurangi: Less:
Kas dan setara kas (197.298.833.057) (191.713.761.554) Cash and cash equivalents
Total liabilitas - neto (51.175.092.200
))) (94.634.839.790
))) Total liabilities - net
Total ekuitas 465.140.748.902 453.174.603.456 Total equity
Rasio pengungkit (0,11
(() (0,21
(() Gearing ratio
*) disajikan kembali, lihat Catatan 27 *) as restated, refer to Note 27
72
Page 76
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN STATEMENTS
Grup menyajikan kembali laporan keuangan The Group restated the consolidated financial
konsolidasian untuk tahun yang berakhir pada tanggal statement for the year ended 31 December 2024
31 Desember 2024 dan 2023 sebagai dampak and 2023 as a result of the application of SFAS 338
penerapan perlakuan PSAK 338 “Kombinasi Bisnis “Business Combinations of Entities Under Common
Entitas Sepengendali”. Untuk penyajian transaksi Control” treatment. In presenting the common
kombinasi bisnis entitas sepengendali berdasarkan control business combination transactions under the
metode penyatuan kepemilikan, laporan keuangan pooling-of-interest method, the consolidated financial
konsolidasian untuk tahun yang berakhir pada tanggal statements for the years ended 31 December 2024
31 Desember 2024 dan 2023 disajikan seakan-akan and 2023 were presented as if it had occurred since
penggabungan usaha tersebut terjadi sejak awal the beginning of the period of the combined entities
periode entitas yang bergabung dalam sepengendalian under common control as disclosed in Note 1c dan
sesuai yang diungkapkan pada Catatan 1c dan 4. 4.
31 Desember/31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Laporan posisi keuangan Consolidated statement
konsolidasian of financial position
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 61.581.274.610 18.548.430.193 80.129.704.803 Cash and cash equivalents
Piutang usaha - neto 9.870.917.428 54.996.933.432 64.867.850.860 Trade receivables - net
Piutang lain-lain - neto 14.261.622.940 32.208.176.274 46.469.799.214 Other receivables - net
Pihak berelasi 13.790.000.000 17.000.000.000 30.790.000.000 Related parties
Pihak ketiga 471.622.940 15.208.176.060 15.679.799.000 Third parties
Persediaan 167.157.884.215 38.791.100.383 205.948.984.598 Inventories
Uang muka dan Advances and
biaya dibayar di muka 2.373.287.462 2.067.021.054 4.440.308.516 prepaid expenses
Pajak dibayar di muka 282.438.524 3.302.768.729 3.585.207.253 Prepaid taxes
Investasi saham 357.675.500 (357.675.500) - Investment in share
Aset lancar lainnya 1.000.000.000 - 1.000.000.000 Other current assets
Total aset lancar 256.885.100.679 149.556.754.565 406.441.855.244 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - neto 10.223.341.058 40.681.014.638 50.904.355.696 Fixed assets - net
Aset pajak tangguhan - neto 143.319.586 659.334.451 802.654.037 Deferred tax assets - net
Total aset tidak lancar 10.366.660.644 41.340.349.089 51.707.009.733 Total non-current assets
TOTAL ASET 267.251.761.323 190.897.103.654 458.148.864.977 TOTAL ASSETS
73
Page 77
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
31 Desember/31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Consolidated statement
Laporan posisi keuangan of financial position
konsolidasian (lanjutan) (continued)
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Pinjaman bank jangka pendek - 26.029.000.000 26.029.000.000 Short-term bank loan
Utang usaha - 70.268.155.446 70.268.155.446 Trade payables
Utang lain-lain - 133.725.221.803 133.725.221.803 Other payables
Pendapatan diterima di muka 168.000.000 - 168.000.000 Unearned revenue
Biaya akrual 118.000.000 68.000.000 186.000.000 Accrued expenses
Utang pajak 12.796.152.442 1.037.444.182 13.833.596.624 Taxes payable
Total liabilitas jangka pendek 13.082.152.442 231.127.821.431 244.209.973.873 Total short-term liabilities
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITY
Liabilitas imbalan Employee benefits
kerja 618.288.940 2.181.006.222 2.799.295.162 liabilities
Total liabilitas 13.700.441.382 233.308.827.653 247.009.269.035 Total liabilities
EKUITAS EQUITY
Modal saham 187.000.000.000 - 187.000.000.000 Capital stock
Tambahan modal disetor 76.000.000 (80.193.264.885) (80.117.264.885) Additional paid-in capital
Saldo laba Retained earnings
Belum ditentukan
penggunaannya 66.327.278.102 (168.721.679) 66.158.556.423 Unappropriated
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik entitas induk 253.403.278.102 (80.361.986.564) 173.041.291.538 owners of the parent
Kepentingan nonpengendali 148.041.839 37.950.262.565 38.098.304.404 Non-controlling interest
Total ekuitas 253.551.319.941 (42.411.723.999) 211.139.595.942 Total equity
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 267.251.761.323 190.897.103.654 458.148.864.977 EQUITY
74
Page 78
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember
2024/For the Year ended 31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Laporan laba rugi komprehensif Consolidated statement of
konsolidasian comprehensive income
Penjualan neto 3.223.426.266.119 675.443.076.640 3.898.869.342.759 Net sales
Beban pokok penjualan (3.016.511.697.596) (624.574.978.671) (3.641.086.676.267) Costs of goods sold
Penjualan neto 206.914.568.523 50.868.097.969 257.782.666.492 Net sales
Beban penjualan (104.372.691.312) (3.158.452.170) (107.531.143.482) Selling expenses
Beban umum dan General and administrative
administrasi (28.826.285.241) (43.697.094.972) (72.523.380.213) expenses
Pendapatan lain-lain - bersih 1.605.712.274 1.363.411.466 2.969.123.740 Other income - net
Pendapatan keuangan 123.511.778 675.956.263 799.468.041 Finance income
Beban keuangan (11.999.418.435) (361.824.704) (12.361.243.139) Finance cost
Laba sebelum pajak penghasilan 63.445.397.587 5.690.093.852 69.135.491.439 Profit before income tax
Beban pajak penghasilan - neto (13.820.288.839) (1.531.966.122) (15.352.254.962) Income tax expense - net
Laba tahun berjalan 49.625.108.748 4.158.127.730 53.783.236.478 Profit for the year
Penghasilan komprehensif lain Other comprehensive
tahun berjalan income for the year
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba rugi: reclassified to profit or loss:
Pengukuran kembali atas Remeasurement of
program imbalan pasti 91.311.437 248.156.349 339.467.786 defined employee benefits
Pajak penghasilan terkait Income tax related
pos-pos yang tidak akan with item that will not be
direklasifikasi ke laba rugi (20.088.516) (54.594.397) (74.682.913) reclassified to profit or loss
Other compherensive
Penghasilan kompherensif lain income for the year,
tahun berjalan, setelah pajak 71.222.921 193.561.952 264.784.873 net of tax
Penghasilan kompherensif Compherensive income
tahun berjalan 49.696.331.669 4.351.689.682 54.048.021.351 for the year
Laba bersih tahun berjalan yang Net profit
dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 49.390.403.436 1.416.592.642 50.806.996.078 Owners of the parent
Kepentingan nonpengendali 234.705.312 2.741.535.087 2.976.240.399 Non-controlling interest
Total 49.625.108.748 4.158.127.730 53.783.236.477 Total
Laba komprehensif neto Net comprehensive income
yang dapat diatribusikan kepada: attributable to:
Pemilik entitas induk 49.461.626.357 1.551.920.258 51.013.546.615 Owners of the parent
Kepentingan nonpengendali 234.705.312 2.799.769.423 3.034.474.735 Non-controlling interest
Total 49.696.331.669 4.351.689.681 54.048.021.350 Total
75
Page 79
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember
2024/For the Year ended 31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Consolidated statement
Laporan laba rugi komprehensif of comprehensive
konsolidasian (lanjutan) income (continued)
Laba per saham 14,18 0,40 14,58 Earnings per share
Laporan perubahan ekuitas Consolidated statement of
konsolidasian changes in equity
Modal Saham 187.000.000.000 - 187.000.000.000 Share capital
Tambahan Modal Disetor 76.000.000 (80.193.264.885) (80.117.264.885) Additional paid in capital
Saldo laba Retained earnings
Belum ditentukan penggunaannya 66.327.278.102 (168.721.679) 66.158.556.423 Unappropriated
Total 253.403.278.102 (80.361.986.564) 173.041.291.538 Total
Kepentingan nonpengendali 148.041.839 37.950.262.565 38.098.304.404 Non-controlling interest
Total ekuitas 253.551.319.941 (42.411.723.999) 211.139.595.942 Total equity
76
Page 80
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember
2024/For the Year ended 31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Laporan arus kas Consolidated statement of
konsolidasian cash flow
Arus kas dari Cash flows from
aktivitas operasi operating activities
Cash receipts
Penerimaan kas dari pelanggan 3.220.890.627.689 654.629.468.137 3.875.520.095.826 from customers
Pembayaran kas kepada Cash paid to
pemasok (3.036.959.127.115) (581.175.763.280) (3.618.134.890.395) suppliers
Pembayaran kas Cash paid
untuk beban usaha for operating expenses
dan operasi lainnya (144.871.112.403) (44.839.955.322) (189.711.067.725) and other operation
Cash generated from
Kas dihasilkan dari operasi 39.060.388.171 28.613.749.535 67.674.137.706 operations
Penerimaan penghasilan
keuangan 123.511.778 675.956.263 799.468.041 Interest received
Pembayaran biaya keuangan (11.999.418.435) (361.824.704) (12.361.243.139) Payment of interest
Pembayaran pajak penghasilan (6.675.809.174) (1.692.996.795) (8.368.805.969) Payment of income taxes
Net cash flows
Arus kas neto yang diperoleh generated from
dari aktivitas operasi 20.508.672.340 27.234.884.299 47.743.556.639 operating activities
Arus kas dari Cash flows from
aktivitas investasi investing activities
Acquisition of
Perolehan aset tetap (2.231.348.854) (37.111.481.854) (39.342.830.708) fixed assets
Proceeds from sale of
Hasil penjualan aset tetap 1.427.177.176 68.227.155 1.495.404.331 fixed assets
Acquisition of investment
Perolehan investasi saham (354.851.064) (5.000.000.000) (5.354.851.064) in share
Net cash flows
Arus kas neto yang diperoleh generated from
dari aktivitas investasi (1.159.022.742) (42.043.254.699) (43.202.277.441) investing activities
Arus kas dari Cash flows from
aktivitas pendanaan financing activities
Tambahan setoran modal 13.000.000.000 - 13.000.000.000 Additional share issuance
Penerimaan atas pinjaman bank Proceeds from short-term
jangka pendek 4.914.011.834.478 (4.888.411.834.478) 25.600.000.000 bank loans
Receipt from other
Penerimaan piutang berelasi - (27.983.000.000) (27.983.000.000) receivables related party
Penurunan setoran modal entitas Decrease in capital
anak pada entitas deposits of subsidiaries to
nonpengendali (2.160.000.000) - (2.160.000.000) non-controlling interest
Pembayaran atas pinjaman bank Payments of short-term
jangka pendek (4.914.011.834.478) 4.914.011.834.478 - bank loans
77
Page 81
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
Untuk Tahun yang Berakhir pada Tanggal 31 Desember
2024/For the Year ended 31 December 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustments As restated
Laporan arus kas Consolidated statement of
konsolidasian (lanjutan) cash flow (continued)
Pembayaran dividen kas (4.050.000.000) (2.317.507.214) (6.367.507.214) Cash dividend paid
Net cash flows
Arus kas neto yang diperoleh generated from
dari aktivitas pendanaan 6.790.000.000 (4.700.507.214) 2.089.492.786 financing activities
Kenaikan neto kas Net increase in cash and
dan setara kas 26.139.649.598 (19.508.877.614) 6.630.771.984 cash equivalents
Cash and cash
Kas dan setara kas equivalents at beginning
awal tahun 35.441.625.012 38.057.307.807 73.498.932.819 of the year
Cash and cash
Kas dan setara kas equivalents at end
akhir tahun 61.581.274.610 18.548.430.193 80.129.704.803 of the year
78
Page 82
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
31 Desember/31 December 2023
1 Januari/1 January 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustment As restated
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 35.441.625.012 38.057.307.807 73.498.932.819 Cash and cash equivalents
Piutang usaha - neto 7.397.028.998 9.249.743.808 16.646.772.806 Trade receivables - net
Piutang lain-lain - neto 3.182.861.195 (59.300.692) 3.123.560.503 Other receivables - net
Persediaan 146.710.454.696 (1.325.460.724) 145.384.993.972 Inventories
Uang muka dan Advances and
biaya dibayar di muka 1.107.617.123 1.646.509.691 2.754.126.814 prepaid expenses
Aset lancar lainnya - 11.250.000.000 11.250.000.000 Other current assets
Total aset lancar 193.839.587.024 58.818.799.890 252.658.386.914 Total current assets
ASET TIDAK LANCAR NON-CURRENT ASSETS
Aset tetap - neto 14.646.359.455 491.119.369 15.137.478.824 Fixed assets – net
Aset pajak tangguhan - neto 128.911.053 326.391.963 455.303.016 Deferred tax assets - net
Total aset tidak lancar 14.775.270.508 817.511.332 15.592.781.840 Total non-current assets
TOTAL ASET 208.614.857.532 59.636.311.222 268.251.168.754 TOTAL ASSETS
79
Page 83
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. PENYAJIAN KEMBALI LAPORAN KEUANGAN 27. RESTATEMENT OF CONSOLIDATED FINANCIAL
KONSOLIDASIAN (lanjutan) STATEMENTS (continued)
31 Desember/31 December 2023
1 Januari/1 January 2024
Dilaporkan
sebelumnya/ Disajikan
As previously Penyesuaian/ kembali/
reported Adjustment As restated
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Utang lain-lain - 130.467.998.546 130.467.998.546 Other payables
Pendapatan diterima di muka 216.000.000 (168.000.000) 48.000.000 Unearned revenue
Biaya akrual 20.000.000 63.500.000 83.500.000 Accrued expenses
Utang pajak 10.727.909.926 1.220.730.227 11.948.640.153 Taxes payable
Total liabilitas jangka pendek 10.963.909.926 131.584.228.773 142.548.138.699 Total short-term liabilities
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITY
Liabilitas imbalan Employee benefits
kerja 585.959.334 1.435.973.000 2.021.932.334 liabilities
Total liabilitas 11.549.869.260 133.020.201.773 144.570.071.033 Total liabilities
EKUITAS EQUITY
Modal saham 174.000.000.000 - 174.000.000.000 Capital stock
Tambahan modal disetor 76.000.000 (80.509.745.444) (80.433.745.444) Additional paid-in capital
Saldo laba Retained earnings
Belum ditentukan
penggunaannya 16.865.651.745 (7.471.859.689) 9.393.792.056 Unappropriated
Ekuitas yang dapat diatribusikan Equity attributable to the
kepada pemilik entitas induk 190.941.651.745 (87.981.605.133) 102.960.046.612 owners of the parent
Kepentingan nonpengendali 6.123.336.527 14.597.714.582 20.721.051.109 Non-controlling interest
Total ekuitas 197.064.988.272 (73.383.890.551) 123.681.097.721 Total equity
TOTAL LIABILITAS DAN TOTAL LIABILITIES AND
EKUITAS 208.614.857.532 59.636.311.222 268.251.168.754 EQUITY
28. PERJANJIAN PENTING 28. SIGNIFICANT AGREEMENT
Perusahaan The Company
a. Pada tanggal 24 April 2020, PT XL Axiata Tbk a. On April 24, 2020, PT XL Axiata Tbk entered into a
mengadakan perjanjian kerjasama distribusi produk cooperation agreement for distribution of XL
XL dengan Perusahaan sebagai berikut: products with the Company as follows:
- No. 075/XL/11/2020 : wilayah Kepulauan Riau- - No. 075/XL/11/2020 : region Kepulauan Riau
Ridar Ridar
- No. 076/XL/11/2020 wilayah Cianjur Purwakarta - No. 076/XL/11/2020 region Cianjur Purwakarta
and Tasik-Garut and Tasik-Garut
- No. 077/XL/11/2020 : wilayah Cirebon - No. 077/XL/11/2020 : region Cirebon
Majalengka- Tegal Majalengka- Tegal
- No. 078/XL/11/2020 : wilayah Pekalongan- - No. 078/XL/11/2020 : region Pekalongan-
Kebumen, Kalimantan Tengah and Nanggroe Kebumen, Kalimantan Tengah and Nanggroe
Aceh Darussalam Aceh Darussalam
80
Page 84
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. PERJANJIAN PENTING (lanjutan) 28. SIGNIFICANT AGREEMENT (continued)
Perusahaan (lanjutan) The Company (continued)
Perjanjian ini berlaku efektif sejak 1 Maret 2020 This agreement is effective starting from 1 March
sampai dengan 28 Februari 2022. Jika perjanjian 2020 until 28 February 2022. If the agreement has
tersebut telah habis masa waktunya, maka kedua expired, then both parties agreed to enter into new
pihak sepakat untuk menandatangani perjanjian agreement and within 3 months, PT XL Axiata Tbk
baru dan dalam waktu 3 bulan, PT XL Axiata Tbk can evaluate the Group's performance, which is
dapat melakukan evaluasi terhadap kinerja Grup, determined based on performance indicator set by
yang ditentukan berdasarkan indikator kinerja yang PT XL Axiata Tbk.
ditetapkan oleh PT XL Axiata Tbk.
Pembayaran atas pembelian produk XL akan Payment for the purchase of XL products will be
dilakukan dengan cara transfer ke rekening PT XL done by transfers to PT XL Axiata Tbk account first
Axiata Tbk terlebih dahulu sebelum penyerahan before handover products by PT XL Axiata Tbk to
produk oleh PT XL Axiata Tbk kepada Grup. Grup the Group. The Group will get discount on purchase
akan memperoleh potongan atas pembelian produk based on the conditions applied in PT XL Axiata Tbk.
berdasarkan ketentuan yang ditetapkan oleh PT XL For the Dealer's performance based on performance
Axiata Tbk. Atas performa yang dinilai berdasarkan indicator, PT XL Axiata Tbk will give a commisstan
indikator kinerja, PT XL Axiata Tbk akan with amount and arrangement determined by PT XL
memberikan komisi dengan besaran dan pengaturan Axiata Tbk and may change at any time.
yang telah ditentukan oleh PT XL Axiata Tbk dan
dapat berubah sewaktu-waktu.
b. Pada tanggal 4 Maret 2022, dilakukan penambahan b. On 4 March 2022, additions are made for distribution
atas jasa distribusi manajemen sebagai berikut: management service as follows:
- No. 019/XL/III/2022 : wilayah Tangerang - - No. 019/XL/III/2022 : region- , Tangerang -
Kalimantan Timur Kalimantan Timur
- No. 020/XL/III/2022 : wilayah Kepulauan Riau- - No. 020/XL/I/2022 : region Kepulauan Riau -
Ridar Ridar
- No. 021/XL/III/2022 : wilayah Cianjur - - No. 021/XL/1II/2022 : region Cianjur Purwakarta
Purwakarta dan Tasik- Garut dan Tasik- Garut
- No. 022/XL/III/2022 : Cirebon - Majalengka - - No. 022/XL/1II/2022 region Cirebon -
Tegal Majalengka- Tegal
- No. 030/XL/III/2022 : Pekalongan - Kebumen, - No. 030/XL/III/2022 : region Pekalongan -
Janggroe Kalimantan Tengah dan Nanggroe Kebumen, Kalimantan Tengah dan Nanggroe
Aceh Darussalam Aceh Darussalam
Pada tanggal 28 Mei 2024, Perusahaan melakukan On 28 May 2024, the Company amended the
amendemen perjanjian kerjasama dengan PT XL cooperation agreement with PT XL Axiata Tbk. This
Axiata Tbk. Amandemen ini mengatur kelanjutan amendment regulates the continuation of the
perjanjian yang telah berlaku sejak tanggal 1 Juni agreement that has been in effect since 1 June
2023, dimana XL berhak memperpanjang jangka 2023, where XL has the right to extend the term of
waktu perjanjian ini untuk jangka waktu 2 tahun dan this agreement for a period of 2 years and can be
dapat diperpanjang secara otomatis, kecuali diakhiri extended automatically, unless terminated earlier in
lebih awal sesuai dengan ketentuan dalam accordance with the provisions of this agreement.
perjanjian ini.
81
Page 85
The original consolidated financial statements included herein
are in Indonesian language.
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
DAN ENTITAS ANAKNYA AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. PERISTIWA SETELAH PERIODE PELAPORAN 29. EVENTS AFTER THE REPORTING PERIOD
Rencana Penjualan Saham Kepemilikan Plan to Sell Shares of PT Graha Prima Mentari Tbk
PT Graha Prima Mentari Tbk (“GRPM”) (“GRPM”)
Pada tanggal 12 Februari 2026, Perusahaan dan Bapak On 12 February 2026, the Company,
Agus Susanto, telah menandatangani Termsheet (Non- and Mr. Agus Susanto, signed a Termsheet (Non-
Binding Agreement) dengan PT Tunas Binatama Binding Agreement) with PT Tunas Binatama Lestari,
Lestari, Perusahaan yang bergerak di bidang a company engaged in coal trading and mining and part
perdagangan dan pertambangan batubara yang of the Rimau Group, to acquire shares of the GRPM,
merupakan bagian dari kelompok usaha Rimau Group, a Subsidiary, owned by the Company and Mr. Agus
untuk mengambil alih saham GRPM, Entitas Anak, yang Susanto. As at the completion date of these
dimiliki oleh Perusahaan dan Bapak Agus Susanto. consolidated financial statements, the planned
Sampai dengan tanggal penyelesaian laporan transaction is still in further negotiation process.
keuangan konsolidasian ini, rencana transaksi ini masih
dalam proses negosiasi lebih lanjut.
30. INFORMASI KEUANGAN TAMBAHAN 30. SUPPLEMENTARY FINANCIAL INFORMATION
Informasi tambahan pada halaman selanjutnya adalah The supplementary information on the following pages
informasi keuangan PT Prima Multi Usaha Indonesia represents financial information of PT Prima Multi
Tbk (induk Perusahaan saja) pada tahun yang berakhir Usaha Indonesia Tbk (parent Company only) for
pada tanggal 31 Desember 2025 dan 2024 yang the year ended 31 December 2025 and 2024 which
menyajikan investasi Perusahaan pada Entitas Anak presents the Company’s investments in subsidiary
berdasarkan metode biaya dan bukan dengan metode under the cost method, as opposed to the consolidation
konsolidasi. method.
82
Page 86
LAMPIRAN I APPENDIX I
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN SUPPLEMENTARY INFORMATION OF
ENTITAS INDUK SAJA PARENT COMPANY ONLY
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION AS AT
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ 31 Desember/
31 March 2026 31 December 2025
ASET ASSETS
ASET LANCAR CURRENT ASSETS
Kas dan setara kas 167.246.312.178 186.986.758.375 Cash and cash equivalents
Piutang usaha - neto 17.528.541.730 13.693.272.895 Trade receivables - net
Piutang lain-lain - neto 75.500.000 88.100.000 Other receivables - net
Persediaan 168.793.296.392 149.544.223.976 Inventories
Pajak dibayar di muka 12.168.500.459 4.072.242.856 Prepaid tax
Uang muka dan Advances and
biaya dibayar di muka 2.078.993.887 2.377.524.977 prepaid expenses
Aset lancar lainnya - - Other current assets
Jumlah aset lancar 367.891.144.646 356.762.123.079 Total
ASET TIDAK LANCAR NON-CURRENT ASSETS
Investasi pada entitas anak 130.775.326.271 130.526.326.271 Investment in a subsidiaries
Aset tetap - neto 7.348.539.941 7.657.852.357 Fixed assets - net
Aset pajak tangguhan - neto 173.672.182 173.672.182 Deferred tax assets - net
Jumlah aset tidak lancar 138.297.538.394 138.357.850.810 Total non-current assets
JUMLAH ASET 506.188.683.040 495.119.973.889 TOTAL ASSETS
83
Page 87
LAMPIRAN II APPENDIX II
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN SUPPLEMENTARY INFORMATION OF
ENTITAS INDUK SAJA PARENT COMPANY ONLY
LAPORAN POSISI KEUANGAN STATEMENT OF FINANCIAL POSITION AS AT
31 MARET 2026 31 MARCH 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ 31 Desember/
31 March 2026 31 December 2025
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
LIABILITAS JANGKA PENDEK SHORT-TERM LIABILITIES
Utang usaha 2.627.176.476 - Other payables
Pendapatan diterima di muka - - Unearned revenue
Beban masih harus dibayar 44.800.000 82.300.000 Accrued expenses
Utang pajak 963.982.392 280.896.888 Taxes payable
Jumlah liabilitas jangka pendek 3.635.958.868 363.196.888 Total short-term liabilities
LIABILITAS JANGKA PANJANG LONG-TERM LIABILITY
Liablitas imbalan kerja 789.419.010 789.419.010 Employee benefits liabilities
Jumlah liabilitas 4.425.377.878 1.152.615.898 Total liabilities
EKUITAS EQUITY
Modal saham - nilai nominal Capital stock - Rp50
Rp50 per saham par value per share
Modal dasar - 8.000.000.000 saham Authorised - 8,000,000,000 shares
Modal ditempatkan dan disetor Issued and fully paid -
penuh - 5.800.000.000 saham 5,800,000,000 shares,
3.740.000.000 saham dan 3,740,000,000 shares,
3.480.000.000 saham pada 3,840,000,000 shares,
tanggal 31 Desember 2025 dan 2024 290.000.000.000 290.000.000.000 As of 31 December 2025 and 2024
Tambahan modal disetor 147.244.054.479 147.244.054.479 Additional paid-in capital
Saldo laba Retained earnings
Telah ditentukan penggunaannya 22.057.360.592 22.057.360.592 Appropriated
Belum ditentukan penggunaannya 42.461.890.091 34.665.942.920 Unappropriated
Jumlah ekuitas 501.763.305.162 493.967.357.991 Total equity
JUMLAH LIABILITAS DAN EKUITAS 506.188.683.040 495.119.973.889 TOTAL LIABILITIES AND EQUITY
84
Page 88
PT PRIMA MULTI USAHA INDONESIA TBK PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN SUPPLEMENTARY INFORMATION OF
ENTITAS INDUK SAJA PARENT COMPANY ONLY
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS
PENGHASILAN KOMPREHENSIF LAIN AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEAR ENDED
PADA TANGGAL 31 MARET 2026 MARCH 31, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ 31 Maret/
31 March 2026 31 March 2025
PENDAPATAN NETO 886.707.761.728 766.514.503.003 NET SALES
BEBAN POKOK PENDAPATAN (834.481.223.416) (723.744.009.956) COST OF GOODS SOLD
LABA KOTOR 52.226.538.312 42.770.493.047 GROSS PROFIT
Beban pendapatan (38.444.605.791) (29.844.901.249) Selling expenses
Beban umum dan administrasi (5.366.639.096) (4.838.128.746) General and administrative expenses
Pendapatan lain-lain - neto 166.251.142 1.176.000.000 Other incomes - net
Pendapatan keuangan 2.144.737.830 2.781.721 Finance income
Beban keuangan (1.308.662.423) (3.638.762.879) Finance cost
LABA SEBELUM PAJAK PROFIT BEFORE
PENGHASILAN 9.417.619.974 5.627.481.894 INCOME TAX
BEBAN PAJAK PENGHASILAN (1.621.672.800) (1.018.556.000) INCOME TAX EXPENSE
LABA TAHUN BERJALAN 7.795.947.174 4.608.925.894 PROFIT FOR THE YEAR
PENGHASILAN KOMPREHENSIF OTHER COMPREHENSIVE INCOME
LAIN TAHUN BERJALAN FOR THE YEAR
Pos-pos yang tidak akan direklasifikasi Item that will not be reclassified
ke laba rugi to profit or loss
Pengukuran kembali atas program Remeasurement of defined
Imbalan pasti - - employee benefits
Pajak penghasilan terkait pos-pos Income tax related item
yang tidak akan direklasifikasi ke that will not be reclassified
laba rugi - - to profit or loss
Penghasilan Komprehensif Lain Other Comprehensive Income
Tahun Berjalan Setelah Pajak - - for the Year After Income Tax
PENGHASILAN KOMPREHENSIF COMPREHENSIVE INCOME
TAHUN BERJALAN 7.795.947.174 4.608.925.894 FOR THE YEAR
85
Page 89
PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN PT PRIMA MULTI USAHA INDONESIA TBK
ENTITAS INDUK SAJA SUPPLEMENTARY INFORMATION OF
LAPORAN PERUBAHAN EKUITAS PARENT COMPANY ONLY
UNTUK TAHUN YANG BERAKHIR STATEMENT OF CHANGES IN EQUITY
PADA TANGGAL 31 MARET 2026 FOR THE YEAR ENDED MARCH 31, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal Saham Saldo Laba/Retained Earnings
Ditempatkan dan
Disetor Penuh/ Tambahan Modal
Issued and Disetor/ Telah Ditentukan Belum Ditentukan
Fully Paid Additional Penggunaannya/ Penggunaannya/ Jumlah/
Capital Stock Paid-in Capital Appropriated Unappropriated Total
Saldo 1 Januari 2024*) 174.000.000.000 76.000.000 - 12.137.807.161 186.213.807.161 Balance as at 1 January 2024
Tambahan setoran modal 13.000.000.000 - - - 13.000.000.000 Additional share issuance
Penghasilan komprehensif Comprehensive income for
tahun berjalan - - - 54.124.764.311 54.124.764.311 the year
Saldo 31 Desember 2024 187.000.000.000 76.000.000 - 66.262.571.472 253.338.571.472 Balance as at 31 December 2024
Kapitalisasi laba ditahan 45.000.000.000 - - (45.000.000.000) - Capitalised retained earnings
Pembentukan cadangan umum - - 22.057.360.592 (22.057.360.592) - appropriation of general reserve
Peningkatan modal saham 58.000.000.000 - - - 58.000.000.000 Increase in share capital
Tambahan setoran modal - 147.168.054.479 - - 147.168.054.479 Additional share issuance
Penghasilan komprehensif Comprehensive income for
tahun berjalan - - - 35.460.732.037 35.460.732.037 the year
Saldo 31 Desember 2025 290.000.000.000 147.244.054.479 22.057.360.592 34.665.942.917 493.967.357.988 Balance as at 31 December 2025
86
Page 90
PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN PT PRIMA MULTI USAHA INDONESIA TBK
ENTITAS INDUK SAJA SUPPLEMENTARY INFORMATION OF
LAPORAN PERUBAHAN EKUITAS PARENT COMPANY ONLY
UNTUK TAHUN YANG BERAKHIR STATEMENT OF CHANGES IN EQUITY
PADA TANGGAL 31 MARET 2026 FOR THE YEAR ENDED MARCH 31, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Modal Saham Saldo Laba/Retained Earnings
Ditempatkan dan
Disetor Penuh/ Tambahan Modal
Issued and Disetor/ Telah Ditentukan Belum Ditentukan
Fully Paid Additional Penggunaannya/ Penggunaannya/ Jumlah/
Capital Stock Paid-in Capital Appropriated Unappropriated Total
Saldo 31 Desember 2025 290.000.000.000 147.244.054.479 22.057.360.592 34.665.942.917 493.967.357.988 Balance as at 31 Desember 2025
Tambahan setoran modal - - - - - Additional share issuance
Penghasilan komprehensif Comprehensive income for
tahun berjalan - - - - - the year
Saldo 01 Januari 2026 290.000.000.000 147.244.054.479 22.057.360.592 34.665.942.917 493.967.357.988 Balance as at 31 December 2024
Kapitalisasi laba ditahan - - - - - Capitalised retained earnings
Pembentukan cadangan umum - - - - - appropriation of general reserve
Peningkatan modal saham - - - - - Increase in share capital
Tambahan setoran modal - - - - - Additional share issuance
Penghasilan komprehensif Comprehensive income for
tahun berjalan - - - 7.795.947.174 7.795.947.174 the year
Saldo 31 Maret 2026 290.000.000.000 147.244.054.479 22.057.360.592 42.461.890.091 501.763.305.162 Balance as at 31 March 2026
86
Page 91
PT PRIMA MULTI USAHA INDONESIA TBK
INFORMASI TAMBAHAN PT PRIMA MULTI USAHA INDONESIA TBK
ENTITAS INDUK SAJA SUPPLEMENTARY INFORMATION OF
LAPORAN ARUS KAS PARENT COMPANY ONLY
UNTUK TAHUN YANG BERAKHIR STATEMENT OF CASH FLOWS
PADA TANGGAL 31 MARET 2026 FOR THE YEAR ENDED MARCH 31, 2026
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31 Maret/ 31 Maret/
31 March 2026 31 March 2025
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
OPERASI OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 940.583.316.444 807.905.140.249 Cash receipts from customers
Pembayaran kas kepada pemasok (944.932.616.044) (799.917.439.280) Cash paid to suppliers
Pembayaran kas untuk beban usaha Cash paid for operating expenses
dan operasi lainnya (14.004.314.474) (34.683.029.995) and other operation
Kas yang dihasilkan dari operasi (18.353.614.074) (26.695.329.026 Cash generated from operations
Penerimaan bunga 2.144.737.830 2.781.721 Interest received
Pembayaran bunga (1.308.662.423) (3.638.762.879) Payment of interest
Pembayaran pajak
penghasilan (1.621.672.800) (1.018.556.000) Payment of income taxes
Arus kas neto yang diperoleh dari Net cash flows generated from
aktivitas operasi (19.139.211.467) (31.349.866.184 operating activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
INVESTASI INVESTING ACTIVITIES
Perolehan aset tetap (352.234.730) (13.246.000) Acquisition of fixed assets
Hasil dari penjualan aset tetap - - Proceeds from sale of fixed assets
Penambahan investasi pada entitas anak (249.000.000) (130.168.650.771) Addition of investment in a subsidiary
Divestasi entitas anak - 5.204.900.000 Divestment of subsidiaries
Arus kas neto yang digunakan untuk Net cash flows used in
aktivitas investasi (601.234.730) (124.976.996.771) investing activities
ARUS KAS DARI AKTIVITAS CASH FLOWS FROM
PENDANAAN FINANCING ACTIVITIES
Penerimaan atas pinjaman bank
Jangka pendek - 100.248.625.675 Receipt of shrot-term bank loans
Pelunasan piutang lain-lain
Dari pihak berelasi - 13.790.000.000 Repayment of other receivable
from a related party
Arus kas neto yang diperoleh dari Net cash flows generated from
aktivitas pendanaan - 114.038.625.675 financing activities
KENAIKAN NETO KAS NET INCREASE IN CASH
DAN SETARA KAS (19.740.446.197) (42.288.237.280) AND CASH EQUIVALENTS
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AWAL TAHUN 186.986.758.375 61.221.453.436 AT BEGINNING OF THE YEAR
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR TAHUN 167.246.312.178 18.933.216.156 AT END OF THE YEAR
87
Names mentioned 104 people and organisations named in the text · linked when the evidence is strong
unresolved
person
Notarial Hakim Djajadiputra
p.11
unresolved
person
Suhartono Hakim Djajadiputra
p.11
unresolved
org
Ministry of Justice
p.11
unresolved
org
Kementerian Kehakiman Republik Indonesia
p.11
unresolved
person
Warganegara
p.11
unresolved
person
MBA
p.11 ×6
unresolved
org
Kementerian Hukum dan Hak Asasi Manusia
p.11 ×2
unresolved
org
Ministry of Law and Human Rights
p.11 ×3
unresolved
person
Ari Purwandini
· Direktur Keuangan
p.11
unresolved
person
Astied Aprilianti D. Hermawan
· Anggota
p.12
unresolved
person
Cindy Widiani
· Anggota
p.12
unresolved
org
Financial Services Authority
p.12 ×3
unresolved
org
Mentari Tbk
p.12
unresolved
org
PT Tri Usaha Jaya
p.12 ×9
unresolved
org
PT Prima Lintas Nusantara
p.13 ×2
unresolved
org
PT Prima Lintas
p.13
unresolved
org
PT Prima Nusantara
p.13
unresolved
org
PT PLN
p.13 ×6
unresolved
org
Ministry of Law
p.13
unresolved
org
PT Prima Multi
p.13 ×2
unresolved
person
Notary Mohamad Renaldi Warganegara
p.13 ×5
unresolved
person
Agus Susanto. Tn. Agus Susanto.
· Direktur Utama
p.13 ×14
unresolved
org
PT PLN Nilai
p.13
unresolved
org
PT Bangun Distribusi Nusantara
p.14 ×2
unresolved
org
PT Bangun Distribusi
p.14
unresolved
org
PT Bangun Nusantara
p.14
unresolved
org
PT BDN
p.14 ×7
unresolved
org
Ministry of Kementerian Hukum dan Hak Asasi Manusia
p.14 ×2
unresolved
org
PT BDN Nilai
p.14
unresolved
org
PT Graha
p.15
unresolved
org
Prima Mentari Tbk
p.15
unresolved
org
Kementerian
p.15
unresolved
org
PT Griya Prima Indonesia
p.17 ×2
unresolved
org
PT Griya Indonesia
p.17
unresolved
org
PT GPI
p.17 ×4
unresolved
org
PT Bank Maybank Indonesia Tb
p.45
unresolved
org
Indonesia Tbk
p.45 ×4
unresolved
org
PT Bank Syariah
p.45
unresolved
org
PT Bank Mayapada
p.45 ×2
unresolved
org
Internasional Tbk
p.45 ×2
unresolved
org
PT Wahana Lestari
p.46 ×2
unresolved
org
Perkasa | - | 7.627.563.691 | Makmur
p.46
unresolved
org
Sejahtera Tbk
p.46
unresolved
org
PT Sinar Digital Terdepan
p.46 ×2
unresolved
org
PT Coca Cola Distribution
p.46
unresolved
org
PT Coca Cola Distribution Indonesia
p.46 ×3
unresolved
org
PT Clandys Sukses Abadi
p.46
unresolved
org
PT Clandys Sukses Abadi CV Greensmart
p.46
unresolved
org
PT Bengawan Retail Mandiri
p.46
unresolved
org
PT Bengawan Retail Mandiri Toko Mutiara Cahaya Mall
p.46
unresolved
org
PT Bayiku Generasi Baru
p.46
unresolved
org
PT Bayiku Generasi Baru Toko
p.46
unresolved
org
PT Remaja Kuteijaya Sejahtera
p.46
unresolved
org
PT Remaja Kuteijaya Sejahtera Toko Kita Mm
p.46
unresolved
org
PT Rita Swalayan
p.46
unresolved
org
PT Rita Swalayan Toko Ahmad
p.46
unresolved
org
PT Mantap Cipta Bersama
p.46
unresolved
org
PT Mantap Citra Bersama Toko H Saleh
p.46
unresolved
org
PT Indomarco Prismatama
p.46
unresolved
org
PT Indomarco Prismatama Lain-lain
p.46
unresolved
person
Dr. Cipto Mangunkusumo
p.55
unresolved
person
Andy Liem
p.55 ×2
unresolved
person
Muljaningsih Budhiwardaja
p.55
unresolved
person
Gideon Rudiyanto Liem Liem
p.55 ×2
unresolved
org
PT Softex Indonesia
p.55 ×11
unresolved
org
PT Triyanto Sukses Mandiri
p.55 ×4
unresolved
org
PT TSM
p.55 ×24
unresolved
org
PT Softex Indonesia Rp
p.55 ×7
unresolved
org
PT Tumbakmas Niagasakti
p.55 ×4
unresolved
org
PT Tumbakmas Niagasakti Rp
p.55 ×2
unresolved
org
PT Tumbasmas Niagasakti
p.56 ×2
unresolved
org
PT Softex Rp
p.56 ×6
unresolved
org
PT TSJ
p.56 ×2
unresolved
org
PT Terlaksana Sentosa Jaya
p.56
unresolved
org
PT Terlaksana Sentosa Makmur
p.56 ×2
unresolved
org
PT Lucky Mom Indonesia
p.57 ×2
unresolved
org
PT Intrasari Raya
p.57 ×2
unresolved
org
PT Gunung Slamat
p.57
unresolved
org
PT Gunung Slamat Lain-lain
p.57
unresolved
org
KKA Azwir Arifin & Rekan
p.62 ×2
unresolved
person
Jasin
p.65
unresolved
org
Hukun Kementerian Hukum Hak
p.65
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