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Financial statement Text extracted POLU

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Page 1
Nomor Surat                         72/LGL/GFU/XII/2023
Nama Emiten                         PT Golden Flower Tbk.
Kode Emiten                         POLU
Perihal                             Penyampaian Laporan Keuangan Interim (KOREKSI)



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/06/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No       Nama          Kegiatan         Lokasi        Tahun          Status         Jumlah Aset         Satuan      Mata     Persentase
                         Usaha                        Komersil       Operasi                                         Uang        (%)
 1    PT Rumah          Aktivitas      Semarang         2021        Tidak aktif                    0    PENUH        IDR         99.0
      Sakit           Rumah Sakit
      Majapahit          Swasta
 2    PT GFA           Industri &      Semarang        2021         Tidak aktif                    0    PENUH        IDR          99.0
      Sentosa         Perdagangan
      Indonesia         Garmen
 3    PT Gunung        Real estat      Semarang        2022         Tidak aktif                    0    PENUH        IDR          99.0
      Berkat
      Semesta
 4    PT Air Berkat    Real estat      Semarang        2022         Tidak aktif                    0    PENUH        IDR          99.0
      Cemerlang
 5    PT Sehat        Perdagangan      Semarang        2023         Tidak aktif                    0    PENUH        IDR          99.0
      Mandiri          besar dan
      Semesta            eceran




  Dokumen ini merupakan dokumen resmi PT Golden Flower Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                           Golden Flower Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                    General information
                                                 30 June 2023
Nama entitas                         PT Golden Flower Tbk.                                          Entity name
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                           POLU                                                          Entity code
Nomor identifikasi entitas             AA894                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 E. Consumer Cyclicals                                               Sector
Subsektor                              E4. Apparel & Luxury Goods                                      Subsector
Industri                               E41. Apparel & Luxury Goods                                       Industry
Subindustri                            E411. Clothing, Accessories &                                Subindustry
                                       Bags
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal II / Second Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         June 30, 2023                                    Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       June 30, 2022                                      Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 Total Key Audit Matters
Paragraf Hal Audit Utama                                                         Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                           Date of auditor's opinion or result of
laporan review                                                                                     review report
Auditor tahun berjalan                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                       Statement of financial position
                                    30 June 2023      31 December 2022
Aset                                                                                           Assets
  Aset lancar                                                                       Current assets
     Kas dan setara kas                                                           Cash and cash
                                     36,389,362,583     45,263,675,077
                                                                                     equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     12,938,655,459     16,047,488,760
          ketiga                                                                       parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar          19,049,930,810     17,013,458,385   Current inventories
     Uang muka lancar                                                         Current advances
          Uang muka lancar                                                      Other current
                                      5,692,212,757      3,003,117,709
          lainnya                                                                   advances
     Pajak dibayar dimuka                                                  Current prepaid taxes
                                      1,014,449,091      1,703,158,282
     lancar
     Jumlah aset lancar              75,084,610,700     83,030,898,213     Total current assets
   Aset tidak lancar                                                            Non-current assets
     Piutang tidak lancar                                                     Other non-current
     lainnya                                                                        receivables
          Piutang tidak lancar                                             Other non-current
          lainnya pihak ketiga           99,580,798         99,580,798       receivables third
                                                                                       parties
         Piutang tidak lancar                                              Other non-current
         lainnya pihak berelasi       1,050,000,000        240,700,000    receivables related
                                                                                       parties
      Investasi pada ventura                                               Investments in joint
      bersama dan entitas                                              ventures and associates
      asosiasi
         Investasi pada entitas                                                 Investments in
                                      5,400,000,000
         asosiasi                                                                   associates
      Uang muka tidak lancar                                             Non-current advances
         Uang muka tidak                                                Non-current advances
         lancar atas pembelian                                                 on purchase of
                                                        67,826,410,519
         aset tetap                                                       property, plant and
                                                                                    equipment
      Aset pajak tangguhan           15,257,746,303     15,257,746,302        Deferred tax assets
      Aset tetap                                                              Property, plant, and
                                    108,779,338,079     42,881,627,538
                                                                                       equipment
       Aset tidak lancar                                                        Other non-current
                                          1,000,000          1,000,000
       non-keuangan lainnya                                                  non-financial assets
       Jumlah aset tidak lancar     130,587,665,180    126,307,065,157 Total non-current assets
   Jumlah aset                      205,672,275,880    209,337,963,370                  Total assets
Liabilitas dan ekuitas                                                            Liabilities and equity
   Liabilitas                                                                               Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang bank jangka                                             Short term bank loans
                                     24,585,397,000     30,346,500,000
          pendek
          Utang usaha                                                         Trade payables
              Utang usaha pihak                                             Trade payables
                                      7,162,132,674       3,477,118,851
              ketiga                                                           third parties
          Utang lainnya                                                       Other payables
              Utang lainnya pihak                                           Other payables
Page 5
         berelasi                   5,442,248,068           76,448,068         related parties
      Uang muka                                                               Current advances
      pelanggan jangka                                                          from customers
      pendek
         Uang muka                                                         Current advances
         pelanggan jangka                                                    from customers
                                      323,496,390          765,516,500
         pendek pihak                                                            third parties
         ketiga
      Beban akrual jangka                                                   Current accrued
                                    4,091,955,624        3,290,059,721
      pendek                                                                      expenses
      Utang pajak                     629,370,360          629,990,949        Taxes payable
      Liabilitas jangka                                                Current maturities of
      panjang yang jatuh                                                long-term liabilities
      tempo dalam satu
      tahun
         Liabilitas jangka                                                 Current maturities
         panjang yang jatuh                                                 of finance lease
         tempo dalam satu             711,639,907          711,639,907              liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                           Total current
                                   42,946,240,023       39,297,273,996
      jangka pendek                                                                   liabilities
  Liabilitas jangka                                                          Non-current liabilities
  panjang
      Liabilitas jangka                                                    Long-term liabilities
      panjang setelah                                                            net of current
      dikurangi bagian                                                               maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                                 Long-term finance
         panjang atas                                                         lease liabilities
                                    5,589,780,649        5,589,780,649
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                                Long-term
      pasca kerja jangka           35,351,786,801       35,506,786,801          post-employment
      panjang                                                                  benefit obligations
      Jumlah liabilitas                                                       Total non-current
                                   40,941,567,450       41,096,567,450
      jangka panjang                                                                    liabilities
  Jumlah liabilitas                83,887,807,473       80,393,841,446               Total liabilities
Ekuitas                                                                                            Equity
  Ekuitas yang                                                                Equity attributable to
  diatribusikan kepada                                                     equity owners of parent
  pemilik entitas induk                                                                          entity
      Saham biasa                  75,000,000,000       75,000,000,000           Common stocks
      Tambahan modal                                                            Additional paid-in
                                   24,485,996,111       24,485,996,111
      disetor                                                                               capital
      Cadangan pengukuran                                                              Reserve of
      kembali program              76,160,738,369       76,160,738,369       remeasurements of
      imbalan pasti                                                         defined benefit plans
      Saldo laba                                                             Retained earnings
      (akumulasi kerugian)                                                                (deficit)
         Saldo laba yang                                                      Unappropriated
         belum ditentukan        ( 53,862,266,073 )   ( 46,702,612,556 )    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                        Total equity
      diatribusikan kepada                                             attributable to equity
                                  121,784,468,407      128,944,121,924
      pemilik entitas induk                                                 owners of parent
                                                                                        entity
  Jumlah ekuitas                  121,784,468,407      128,944,121,924               Total equity
Jumlah liabilitas dan                                                   Total liabilities and equity
Page 6
ekuitas   205,672,275,880   209,337,963,370
Page 7
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                         Statement of profit or loss and other
komprehensif lain                                                     comprehensive income
                                      30 June 2023          30 June 2022
Penjualan dan pendapatan                                                                    Sales and revenue
                                      35,093,568,910        70,277,264,014
usaha
Beban pokok penjualan dan                                                           Cost of sales and revenue
                                    ( 31,024,108,050 )    ( 54,353,770,036 )
pendapatan
Jumlah laba bruto                       4,069,460,860        15,923,493,978                 Total gross profit
Beban penjualan                      ( 1,547,732,331 )     ( 2,275,334,838 )                   Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 7,033,394,716 )     ( 5,198,210,822 )
                                                                                                       expenses
Pendapatan keuangan                        43,265,404             9,908,858                     Finance income
Beban bunga dan keuangan             ( 1,417,835,646 )       ( 677,058,532 )        Interest and finance costs
Pendapatan lainnya                                            1,020,932,575                        Other income
Beban lainnya                        ( 1,273,417,088 )                                          Other expenses
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                     ( 7,159,653,517 )       8,803,731,219
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                     ( 7,159,653,517 )       8,803,731,219
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                   ( 7,159,653,517 )       8,803,731,219                  Total profit (loss)
Jumlah laba rugi komprehensif        ( 7,159,653,517 )       8,803,731,219      Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                     ( 7,159,653,517 )       8,803,731,219
   diatribusikan ke entitas induk                                                                parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke entitas    ( 7,159,653,517 )       8,803,731,219       attributable to parent entity
   induk
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                       owners of the parent entity
       Laba (rugi) per saham                                                   Basic earnings (loss) per
       dasar dari operasi yang                   ( 10 )                    12      share from continuing
       dilanjutkan                                                                             operations
   Laba (rugi) per saham                                                       Diluted earnings (loss) per
   dilusian                                                                                            share
       Laba (rugi) per saham                                                  Diluted earnings (loss) per
       dilusian dari operasi yang                ( 10 )                    12      share from continuing
       dilanjutkan                                                                             operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 June 2023


Laporan perubahan ekuitas                                                                                                                                                               Statement of changes in equity
                                                                                        Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                       kembali program             ditentukan          diatribusikan kepada        Ekuitas
                                                                  disetor
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                  Balance before restatement at beginning of
                                          75,000,000,000        24,485,996,111               76,160,738,369       ( 46,702,612,556 )          128,944,121,924       128,944,121,924
  kembali                                                                                                                                                                                                                    period
  Posisi ekuitas, awal periode            75,000,000,000        24,485,996,111               76,160,738,369       ( 46,702,612,556 )          128,944,121,924       128,944,121,924     Equity position, beginning of the period
  Laba (rugi)                                                                                                       ( 7,159,653,517 )         ( 7,159,653,517 )     ( 7,159,653,517 )                                  Profit (loss)
  Posisi ekuitas, akhir periode           75,000,000,000        24,485,996,111               76,160,738,369       ( 53,862,266,073 )          121,784,468,407       121,784,468,407           Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 June 2022


Laporan perubahan ekuitas                                                                                                                                                             Statement of changes in equity
                                                                                        Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                       kembali program             ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                Balance before restatement at beginning of
                                          75,000,000,000        24,485,996,111               79,570,785,418       ( 40,438,574,215 )          138,618,207,314       138,618,207,314
  kembali                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode            75,000,000,000        24,485,996,111               79,570,785,418       ( 40,438,574,215 )          138,618,207,314       138,618,207,314   Equity position, beginning of the period
  Laba (rugi)                                                                                                         8,803,731,219             8,803,731,219         8,803,731,219                                  Profit (loss)
  Posisi ekuitas, akhir periode           75,000,000,000        24,485,996,111               79,570,785,418       ( 31,634,842,996 )          147,421,938,533       147,421,938,533         Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                         Statement of cash flows
                                    30 June 2023         30 June 2022
Arus kas dari aktivitas operasi                                               Cash flows from operating
                                                                                                activities
   Penerimaan kas dari                                                             Cash receipts from
   aktivitas operasi                                                               operating activities
       Penerimaan dari                                                      Receipts from customers
                                    38,202,402,211       58,823,093,720
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 37,309,797,797 )   ( 60,650,172,628 )     goods and services
       jasa
   Kas diperoleh dari                                                     Cash generated from (used
                                       892,604,414      ( 1,827,078,908 )
   (digunakan untuk) operasi                                                             in) operations
   Penerimaan bunga dari                                                         Interests received from
                                         43,265,404            9,908,858
   aktivitas operasi                                                                  operating activities
   Pembayaran bunga dari                                                   Interests paid from operating
                                   ( 2,691,252,734 )         343,874,044
   aktivitas operasi                                                                            activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                       688,088,603        ( 144,843,756 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                           Net cash flows received
   perubahan dalam aset dan                                                   from (used in) operating
   liabilitas yang diperoleh       ( 1,067,294,313 )    ( 1,618,139,762 ) activities before changes in
   dari (digunakan untuk)                                                         assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 1,067,294,313 )    ( 1,618,139,762 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                      Cash flows from investing
investasi                                                                                       activities
   Pembayaran untuk perolehan                                              Payments for acquisition of
                                                          6,733,674,907
   aset tetap                                                           property, plant and equipment
   Jumlah arus kas bersih                                                       Total net cash flows
   yang diperoleh dari                                                       received from (used in)
                                                   0      6,733,674,907
   (digunakan untuk) aktivitas                                                    investing activities
   investasi
Arus kas dari aktivitas                                                      Cash flows from financing
pendanaan                                                                                       activities
   Penerimaan pinjaman bank        ( 5,761,103,000 )    ( 2,138,374,997 )   Proceeds from bank loans
   Pembayaran utang pihak                                                  Payments of due to related
                                     ( 843,500,000 )    ( 8,467,273,102 )
   berelasi                                                                                     parties
   Penerimaan (pengeluaran)                                               Other cash inflows (outflows)
   kas lainnya dari aktivitas      ( 1,202,415,181 )      ( 350,786,774 )      from financing activities
   pendanaan
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 7,807,018,181 )   ( 10,956,434,873 )
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                              Total net increase (decrease)
                                   ( 8,874,312,494 )    ( 5,840,899,728 )
bersih kas dan setara kas                                                in cash and cash equivalents
Kas dan setara kas arus kas,                                            Cash and cash equivalents cash
                                    45,263,675,077       55,112,549,904
awal periode                                                               flows, beginning of the period
Page 11
Kas dan setara kas arus kas,   36,389,362,583   49,271,650,176     Cash and cash equivalents
akhir periode                                                    cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 June 2023

Aset tetap                                                                                                                                                                       Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Bangunan dan                                                                                                                                       Building and leasehold   Carrying amount, gross
                         fasilitasnya, dimiliki               57,435,127,494                68,475,000,000                                         125,910,127,494           improvement, directly
                         langsung                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              39,209,293,537                                           ( 5,789,492,061 )            33,419,801,476
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                9,055,986,136                    72,750,000                                           9,128,736,136
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                7,742,964,281                                                                         7,742,964,281
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung            6,961,875,226                                                                         6,961,875,226          Others, directly owned
                         Dimiliki langsung                   120,405,246,674                68,547,750,000             ( 5,789,492,061 )           183,163,504,613                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                             120,405,246,674                68,547,750,000             ( 5,789,492,061 )           183,163,504,613
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                       Building and leasehold         Carrying amount,
                         fasilitasnya, dimiliki               26,686,231,635                 1,435,878,187                                          28,122,109,822           improvement, directly accumulated depreciation
                         langsung                                                                                                                                                            owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              34,110,422,755                    619,334,818            ( 5,312,704,576 )            29,417,052,997
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                8,570,992,035                    62,139,778                                           8,633,131,813
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                7,285,738,308                    55,899,191                                           7,341,637,499
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung              870,234,403                                                                           870,234,403          Others, directly owned
                         Dimiliki langsung                    77,523,619,136                 2,173,251,974             ( 5,312,704,576 )            74,384,166,534                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              77,523,619,136                 2,173,251,974             ( 5,312,704,576 )            74,384,166,534
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and          Carrying amount
                                                              42,881,627,538                                                                       108,779,338,079
                                                                                                                                                                                       equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                       Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold   Carrying amount, gross
                         dimiliki langsung                    57,435,127,494                                                                        57,435,127,494           improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              39,209,293,537                                                                        39,209,293,537
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                9,037,986,136                    18,000,000                                           9,055,986,136
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                7,997,676,781                                            ( 254,712,500 )              7,742,964,281
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung            9,361,875,226                                           ( 2,400,000,000 )             6,961,875,226          Others, directly owned
                         Dimiliki langsung                   123,041,959,174                     18,000,000            ( 2,654,712,500 )           120,405,246,674                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                             123,041,959,174                     18,000,000            ( 2,654,712,500 )           120,405,246,674
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold         Carrying amount,
                         dimiliki langsung                    23,814,475,260                 2,871,756,375                                          26,686,231,635           improvement, directly accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              32,394,483,102                 1,715,939,653                                          34,110,422,755
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                8,415,327,629                  155,664,406                                            8,570,992,035
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                7,391,386,297                  149,064,511               ( 254,712,500 )              7,285,738,308
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung            2,400,000,000                   870,234,403             ( 2,400,000,000 )               870,234,403          Others, directly owned
                         Dimiliki langsung                    74,415,672,288                 5,762,659,348             ( 2,654,712,500 )            77,523,619,136                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              74,415,672,288                 5,762,659,348             ( 2,654,712,500 )            77,523,619,136
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and          Carrying amount
                                                              48,626,286,886                                                                        42,881,627,538
                                                                                                                                                                                       equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 16
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                          Notes for revenue by parties
pihak

                                        30 June 2023         30 June 2022

                                          Penjualan dan        Penjualan dan
                          Nama pihak
                                        pendapatan usaha     pendapatan usaha
                           Party name    Sales and revenue    Sales and revenue
Pihak ketiga 1         G III Apparel                                                   Third party 1
                                           28,551,047,520       70,277,264,014
                       Group
Pihak ketiga lainnya   Lain-lain            6,542,521,390                         Other third parties
Pihak ketiga                               35,093,568,910       70,277,264,014        Third parties
Tipe pihak                                 35,093,568,910       70,277,264,014     Type of parties
Page 17
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 18
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                         Notes for revenue by type

                                             30 June 2023         30 June 2022

                        Nama produk            Penjualan dan        Penjualan dan
                         atau jasa           pendapatan usaha     pendapatan usaha
                        Service or product
                                              Sales and revenue    Sales and revenue
                              name
Pendapatan dari produk                                                                 Product revenue 1
                       Blus Wanita              27,005,208,441       65,434,279,683
1
Pendapatan dari produk                                                                 Product revenue 2
                       Kemeja Pria                  264,948,876
2
Pendapatan dari produk Seragam,                                                        Product revenue 3
3                      Aksesoris dan              7,823,411,593        4,842,984,331
                       lain-lain
Pendapatan dari                                                                        Product revenue
                                                35,093,568,910       70,277,264,014
produk
Tipe pendapatan                                 35,093,568,910       70,277,264,014     Type of revenue
Page 19
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                     Notes for revenue by source

                                              30 June 2023         30 June 2022

                         Nama produk            Penjualan dan        Penjualan dan
                          atau jasa           pendapatan usaha     pendapatan usaha
                         Service or product
                                               Sales and revenue    Sales and revenue
                               name
Pendapatan domestik                                                                        Other domestic
                       Lain-lain                   6,542,521,390
lainnya                                                                                           revenue
Pendapatan domestik                                6,542,521,390                        Domestic revenue
Pendapatan dari ekspor                                                                   Export revenue 1
                                                 28,551,047,520       70,277,264,014
1
Pendapatan ekspor                                28,551,047,520       70,277,264,014      Export revenue
Sumber pendapatan                                35,093,568,910       70,277,264,014    Source of revenue
Page 20
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 21
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                     Trade receivables by currency

                                                        30 June 2023                                                     31 December 2022

                                                        Penyisihan penurunan                                                   Penyisihan penurunan
                              Piutang usaha, kotor                               Piutang usaha       Piutang usaha, kotor                               Piutang usaha
                                                         nilai piutang usaha                                                    nilai piutang usaha
                                                             Allowance for                                                          Allowance for
                             Trade receivables, gross     impairment of trade   Trade receivables   Trade receivables, gross     impairment of trade   Trade receivables
                                                              receivables                                                            receivables
Pihak ketiga     IDR                 237,296,032                                                            189,185,293                                                               IDR     Third party
                 USD              58,965,918,849                                                         62,122,862,889                                                              USD
                 Mata uang        59,203,214,881         ( 46,264,559,422 )      12,938,655,459          62,312,048,182         ( 46,264,559,422 )      16,047,488,760           Currency
Pihak berelasi   Mata uang                                                                                            0                       (0)                    0           Currency   Related party
Page 22
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                       Trade receivables by aging

                                                                  30 June 2023                                                     31 December 2022

                                                                  Penyisihan penurunan                                                   Penyisihan penurunan
                                        Piutang usaha, kotor                               Piutang usaha       Piutang usaha, kotor                               Piutang usaha
                                                                   nilai piutang usaha                                                    nilai piutang usaha
                                                                       Allowance for                                                          Allowance for
                                       Trade receivables, gross     impairment of trade   Trade receivables   Trade receivables, gross     impairment of trade   Trade receivables
                                                                        receivables                                                            receivables
Telah jatuh tempo 1 - 30 hari                7,063,276,350                                                          8,303,721,653                                                        1 - 30 days     Overdue
                  31 - 60 hari               1,686,592,852                                                          3,726,869,908                                                       31 - 60 days
                  Lebih dari 90 hari                                                                                                                                                    More than 90
                                            50,453,345,679                                                         50,281,456,621
                                                                                                                                                                                                days
                  Umur                      59,203,214,881                                                         62,312,048,182                                                             Aging
Jatuh tempo       Umur                      59,203,214,881         ( 46,264,559,422 )      12,938,655,459          62,312,048,182         ( 46,264,559,422 )      16,047,488,760              Aging    Due status
Page 23
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                      Trade receivables by list of counterparty

                                                                          30 June 2023                                                     31 December 2022

                                                                               Penyisihan                                                              Penyisihan
                                 Nama pihak,
                                                Piutang usaha, kotor        penurunan nilai       Piutang usaha          Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                piutang usaha
                                                                             piutang usaha                                                           piutang usaha
                                 Counterparty                                 Allowance for                                                           Allowance for
                                                 Trade receivables,                                                       Trade receivables,
                                 name, trade                               impairment of trade   Trade receivables                                 impairment of trade   Trade receivables
                                                       gross                                                                    gross
                                 receivables                                   receivables                                                             receivables
Pihak ketiga   Pihak 1         Ann Taylor                                                                                                                                                             Rank 1,      Third party
                               Sourcing Far       24,355,509,738                                                           24,355,509,738                                                         counterparty
                               East
               Pihak 2                                                                                                                                                                                Rank 2,
                               J crew             20,302,186,657                                                           20,302,186,657
                                                                                                                                                                                                  counterparty
               Pihak 3                                                                                                                                                                                Rank 3,
                               GIII                 8,874,142,599                                                            7,550,365,439
                                                                                                                                                                                                  counterparty
               Pihak 4                                                                                                                                                                                Rank 4,
                               Express                   9,138,138                                                                9,138,138
                                                                                                                                                                                                  counterparty
               Pihak 5                                                                                                                                                                                Rank 5,
                                                                                                                             4,560,644,056
                                                                                                                                                                                                  counterparty
               Pihak 6         Great way                                                                                                                                                              Rank 6,
                                                      662,352,812                                                              662,352,811
                               garment                                                                                                                                                            counterparty
               Pihak 7                                                                                                                                                                                Rank 7,
                               nyco                 1,417,120,685                                                            1,417,120,685
                                                                                                                                                                                                  counterparty
               Pihak 8                                                                                                                                                                                Rank 8,
                               romeo &yuliet          761,960,717                                                              761,960,717
                                                                                                                                                                                                  counterparty
               Pihak 9                                                                                                                                                                                Rank 9,
                               C&A Buying             493,678,488                                                              493,678,488
                                                                                                                                                                                                  counterparty
               Pihak 10        Philips van                                                                                                                                                           Rank 10,
                                                      412,749,581                                                              412,749,581
                               Heusen                                                                                                                                                             counterparty
               Pihak lainnya                                                                                                                                                                          Others,
                               Other                1,914,375,466                                                            1,786,341,872
                                                                                                                                                                                                  counterparty
               Rincian pihak                                                                                                                                                                           List of
                                                  59,203,214,881 ( 46,264,559,422 )              12,938,655,459            62,312,048,182 ( 46,264,559,422 )             16,047,488,760
                                                                                                                                                                                                 counterparty
Pihak berelasi Rincian pihak                                                                                                                                                                           List of   Related party
                                                                      0                    (0)                       0                         0                   (0)                       0
                                                                                                                                                                                                 counterparty
Page 24
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry

Piutang usaha berdasarkan domestik atau international                                                                                      Trade receivables by domestic or international

                                                   30 June 2023                                                                31 December 2022

                                                    Penyisihan penurunan                                                          Penyisihan penurunan
                        Piutang usaha, kotor                                     Piutang usaha       Piutang usaha, kotor                                      Piutang usaha
                                                      nilai piutang usaha                                                           nilai piutang usaha
                                                  Allowance for impairment of                                                   Allowance for impairment of
                       Trade receivables, gross                                 Trade receivables   Trade receivables, gross                                  Trade receivables
                                                       trade receivables                                                             trade receivables
Domestik                        237,296,032                                                                  189,185,293                                                                          Domestic
International                58,965,918,849                                                               62,122,862,889                                                                       International
Total piutang usaha                                                                                                                                                             Total trade receivables by
berdasarkan domestik         59,203,214,881            ( 46,264,559,422 )          12,938,655,459         62,312,048,182             ( 46,264,559,422 )          16,047,488,760 domestic or international
atau international
Page 25
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang                         Movement of allowance for
usaha                                                  impairment of trade receivables
                                30 June 2023     31 December 2022
Penyisihan penurunan nilai                                              Allowance for impairment of
piutang usaha, awal periode     46,264,559,422     17,182,969,654      trade receivables, beginning
                                                                                               period
Penambahan penyisihan                                                       Addition of allowance for
                                                   29,081,589,768
penurunan nilai piutang usaha                                       impairment of trade receivables
Penyisihan penurunan nilai                                           Allowance for impairment of
piutang usaha, akhir periode    46,264,559,422     46,264,559,422        trade receivables, ending
                                                                                              period
Page 26
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 27
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                    Notes for inventories
                                  30 June 2023       31 December 2022
     Barang jadi                   2,508,691,280         2,508,691,280             Finished goods
     Barang dalam proses           9,312,057,880         7,998,905,509            Work in process
     Bahan baku dan bahan                                                 Raw and indirect material
                                  26,106,054,746       25,382,734,692
     pembantu
     Persediaan, kotor            37,926,803,906       35,890,331,481          Inventories, gross
     Cadangan penurunan nilai                                             Allowance for impairment
                                ( 18,876,873,096 )   ( 18,876,873,096 )
     persediaan                                                                      of inventories
     Persediaan                   19,049,930,810       17,013,458,385                  Inventories
     Persediaan lancar            19,049,930,810       17,013,458,385           Current inventories

Mutasi cadangan penurunan nilai                                   Movement of allowance for
persediaan                                                         impairment of inventories
                                  30 June 2023       31 December 2022
Saldo awal Penyisihan                                                         Allowance for Impairment of
                                  18,876,873,096       18,876,873,096
Penurunan Nilai Persediaan                                                 Inventories, beginning balance
Saldo akhir Penyisihan                                                     Allowance for Impairment of
                                  18,876,873,096       18,876,873,096
Penurunan Nilai Persediaan                                                  Inventories, ending balance
Page 28
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 29
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                           Trade payables by currency

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Pihak ketiga              IDR                                   779,830,855              395,172,857        IDR                Third party
                          USD                                 6,382,301,819            3,081,945,994       USD
                          Mata uang                           7,162,132,674            3,477,118,851   Currency
Page 30
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                                Trade payables by aging

                                                       30 June 2023           31 December 2022

                                                          Utang usaha              Utang usaha
                                                         Trade payables           Trade payables
Telah jatuh tempo         1 - 30 hari                         2,013,516,808              919,245,398          1 - 30 days                    Overdue
                          31 - 60 hari                        1,921,333,830              102,668,021         31 - 60 days
                          61 - 90 hari                          236,970,217               10,403,366         61 - 90 days
                          Lebih dari 90 hari                  2,990,311,819            2,444,802,066   More than 90 days
                          Umur                                7,162,132,674            3,477,118,851               Aging
Jatuh tempo               Umur                                7,162,132,674            3,477,118,851               Aging                    Due status
Page 31
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak                                                                       Trade payables by list of counterparty

                                                                                               31 December
                                                                         30 June 2023
                                                                                                   2022

                                              Nama pihak, utang usaha      Utang usaha           Utang usaha
                                              Counterparty name, trade
                                                                           Trade payables       Trade payables
                                                     payables
Pihak ketiga           Pihak 1               Jin De Bu Hang                      224,291,591          224,291,591     Rank 1, counterparty        Third party
                       Pihak 2               MNK Collection                       88,501,819           88,501,819     Rank 2, counterparty
                       Pihak 3               CMZ Zipper                          143,449,006          143,412,841     Rank 3, counterparty
                       Pihak 4               R-pac                                26,054,937           63,185,147     Rank 4, counterparty
                       Pihak 5               Snow Coast Apparel                   91,366,410           91,366,410     Rank 5, counterparty
                       Pihak 6               Soochow Relliance                   211,572,448          211,572,448     Rank 6, counterparty
                       Pihak 7               Sunline sankei yokoh                130,232,595          130,232,595     Rank 7, counterparty
                       Pihak 8               Texbank Limited                     336,707,661          336,707,661     Rank 8, counterparty
                       Pihak 9               True Talent Limited               1,585,915,047          370,033,227     Rank 9, counterparty
                       Pihak 10              Winnitex Limited                    387,423,949          387,423,949    Rank 10, counterparty
                       Pihak lainnya         Other                             3,936,617,211        1,430,391,163     Others, counterparty
                       Rincian pihak                                           7,162,132,674        3,477,118,851     List of counterparty
Page 32
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 33
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                Cost of good sold
                              30 June 2023     30 June 2022
Persediaan bahan baku awal    25,382,734,692   34,327,353,877         Beginning raw inventory
Pembelian bahan baku          16,238,974,577   30,062,375,648        Purchased raw inventory
Persediaan bahan baku akhir   26,106,054,746   32,482,845,410            Ending raw inventory
Bahan baku yang digunakan     15,515,654,523   31,906,884,115            Raw inventory used
Upah, tenaga kerja langsung   13,283,812,694   14,179,605,593          Wages and direct labor
Amortisasi                     2,117,352,783    6,229,772,984                     Amortization
Biaya pabrikasi lainya         1,420,440,420    2,310,086,377  Other manufacturing overhead
Jumlah biaya produksi         32,337,260,420   54,626,349,069          Total production cost
Barang setengah jadi awal      7,998,905,509    7,417,824,253         Beginning wip inventory
Barang setengah jadi akhir     9,312,057,879    7,690,403,286             Ending wip inventory
Harga pokok produksi          31,024,108,050   54,353,770,036  Cost of goods manufactured
Barang jadi awal               2,508,691,280    1,727,093,665 Beginning finish goods inventory
Barang jadi akhir              2,508,691,280    1,727,093,665   Ending finish goods inventory
Beban pokok penjualan dan                                         Cost of sales and revenue
                              31,024,108,050   54,353,770,036
pendapatan
Page 34
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 35
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 37
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 38
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                             Notes for short-term bank loans

                                                    30 June 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Mandiri (Persero) Tbk IDR                                        24,585,397,000                                     30,346,500,000                IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                  24,585,397,000                                     30,346,500,000           Currency
Kreditur nama bank         Mata uang                                  24,585,397,000                                     30,346,500,000           Currency       Creditor bank name
Page 39
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 40
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan utang bank jangka pendek                                  Notes for short-term
                                                                           bank loans
                                                              Jatuh tempo utang bank jangka
                                                                           pendek
                                                              Due date for short-term bank loan
Bank Mandiri (Persero) Tbk   IDR                           0.08                                               IDR   Bank Mandiri (Persero) Tbk

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