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Financial statement Text extracted RANC

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Page 1
Nomor Surat                      167/CORSEC-SBL/XI/2023
Nama Emiten                      Supra Boga Lestari Tbk
Kode Emiten                      RANC
Perihal                          Penyampaian Laporan Keuangan Interim Yang Ditelaah Secara Terbatas



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 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 SUPRA         JASA          JAKARTA           2015         AKTIF           15.383.065.397      PENUH        IDR        99.99
      INVESTAMA     MANAJEMEN
      MANDIRI        OPERASI




Dokumen ini merupakan dokumen resmi Supra Boga Lestari Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Supra

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

Informasi umum                                                                 General information
                                             30 September 2023
Nama entitas                         Supra Boga Lestari 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                          RANC                                                        Entity code
Nomor identifikasi entitas            AA609                                     Entity identification number
Industri utama entitas                Umum / General                                     Entity main industry
Standar akutansi yang dipilih         PSAK                                  Selected accounting standards
Sektor                                D. Consumer Non-Cyclicals                                         Sector
Subsektor                             D1. Food & Staples Retailing                                  Subsector
Industri                              D11. Food & Staples Retailing                                   Industry
Subindustri                           D113. Supermarkets &                                       Subindustry
                                      Convenience Store
Informasi pemegang saham                                                Controlling shareholder information
                                      National Corporation
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 grup / Group entity       of an individual entity or a group of
entitas                                                                                                entities
Periode penyampaian laporan                                                   Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                         submissions
Tanggal awal periode berjalan          January 01, 2023                             Current period start date
Tanggal akhir periode berjalan         September 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       September 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 15,526.00000                      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   Ditelaah secara Terbatas /      Type of report on financial statements
                                      Limited Review
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
                                    2023-11-28
laporan review                                                                                  review report
Auditor tahun berjalan              Purwantono, Sungkoro & Surja                        Current year auditor
Page 3
Nama partner audit tahun berjalan     Daniel Amdhani Judistira, CPA       Name of current year audit signing
                                                                                                     partner
Lama tahun penugasan partner yang                                          Number of years served as audit
                                      1 Tahun
menandatangani                                                                              signing partner
Auditor tahun sebelumnya              Teramihardja, Pradhono &                            Prior year auditor
                                      Chandra
Nama partner audit tahun sebelumnya                                         Name of prior year audit signing
                                      Novida Winata, CPA
                                                                                                         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 September 2023   31 December 2022
Aset                                                                                             Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                            Cash and cash
                                      74,743,531,561    101,837,933,385
                                                                                       equivalents
     Piutang usaha                                                             Trade receivables
          Piutang usaha pihak                                           Trade receivables third
                                      10,224,588,088     19,207,911,275
          ketiga                                                                        parties
          Piutang usaha pihak                                               Trade receivables
                                       4,237,685,598      7,594,730,282
          berelasi                                                              related parties
     Piutang lainnya                                                           Other receivables
          Piutang lainnya pihak                                         Other receivables third
                                       2,488,443,910      2,495,426,042
          ketiga                                                                        parties
     Persediaan lancar                                                       Current inventories
          Persediaan lancar         358,131,821,463     385,210,536,282   Current inventories
     Biaya dibayar dimuka                                               Current prepaid expenses
                                       7,887,185,917      2,726,658,807
     lancar
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                         511,712,232         723,761,989
     lancar
     Jumlah aset lancar             458,224,968,769     519,796,958,062      Total current assets
   Aset tidak lancar                                                             Non-current assets
     Piutang dari pihak berelasi                                          Receivables from related
                                       7,932,774,098       6,610,213,744
                                                                                           parties
      Investasi pada ventura                                                 Investments in joint
      bersama dan entitas                                                ventures and associates
      asosiasi
         Investasi pada entitas                                                   Investments in
                                      34,140,112,154      33,341,751,880
         asosiasi                                                                     associates
      Jaminan tidak lancar            42,374,765,680      41,887,052,906   Non-current guarantees
      Uang muka tidak lancar                                               Non-current advances
         Uang muka tidak                                                      Other non-current
                                       9,927,202,470       7,359,412,508
         lancar lainnya                                                                advances
      Aset pajak tangguhan            23,852,617,262      21,600,457,160        Deferred tax assets
      Aset tetap                                                                Property, plant, and
                                    324,904,797,720      375,184,639,615
                                                                                          equipment
       Aset hak guna                295,405,058,759      322,205,942,789        Right of use assets
       Klaim atas pengembalian                                           Non-current claims for tax
                                       6,372,488,545      12,831,430,453
       pajak tidak lancar                                                                     refund
       Aset takberwujud selain                                              Intangible assets other
                                      11,563,691,505      13,600,778,382
       goodwill                                                                        than goodwill
       Jumlah aset tidak lancar      756,473,508,193     834,621,679,437 Total non-current assets
   Jumlah aset                     1,214,698,476,962   1,354,418,637,499                   Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang bank jangka                                               Short term bank loans
                                      90,000,000,000      80,000,000,000
          pendek
          Utang trust receipts                                        0 Trust receipts payables
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                             Trade payables
                                    364,009,042,146     424,371,578,668
              ketiga                                                            third parties
Page 5
         Utang usaha pihak         1,177,459,069       1,141,750,078    Trade payables
         berelasi                                                        related parties
      Beban akrual jangka                                                  Current accrued
                                  26,844,459,790      20,342,077,254
      pendek                                                                     expenses
      Utang pajak                 14,027,300,522      16,973,097,932        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         83,425,879,695      79,276,777,725              liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                         Total current
                                 579,484,141,222     622,105,281,657
      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
                                 242,555,967,364     268,421,191,500
         liabilitas sewa
         pembiayaan
      Uang jaminan jangka                                                 Non-current deposits
                                   6,762,516,284       5,765,834,558
      panjang
      Kewajiban imbalan                                                               Long-term
      pasca kerja jangka          38,221,065,811      31,888,665,811          post-employment
      panjang                                                                benefit obligations
      Jumlah liabilitas                                                     Total non-current
                                 287,539,549,459     306,075,691,869
      jangka panjang                                                                  liabilities
  Jumlah liabilitas              867,023,690,681     928,180,973,526                Total liabilities
Ekuitas                                                                                           Equity
  Ekuitas yang                                                              Equity attributable to
  diatribusikan kepada                                                   equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa                156,448,750,000     156,448,750,000           Common stocks
      Tambahan modal                                                          Additional paid-in
                                 119,103,829,079     119,103,829,079
      disetor                                                                             capital
      Selisih Transaksi                                                       Difference Due to
      Perubahan Ekuitas          ( 4,825,176,006 )   ( 4,825,176,006 )    Changes of Equity in
      Entitas Anak/Asosiasi                                              Subsidiary/Associates
      Saldo laba                                                           Retained earnings
      (akumulasi kerugian)                                                              (deficit)
         Saldo laba yang                                                       Appropriated
         telah ditentukan         10,000,000,000      10,000,000,000      retained earnings
         penggunaannya
         Saldo laba yang                                                    Unappropriated
         belum ditentukan         63,153,027,936     141,442,941,012      retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                                 343,880,431,009     422,170,344,085
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                                   3,794,355,272       4,067,319,888
   non-pengendali
   Jumlah ekuitas                347,674,786,281     426,237,663,973                  Total equity
Page 6
Jumlah liabilitas dan   1,214,698,476,962   1,354,418,637,499   Total liabilities and equity
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                                  Statement of profit or loss and other
komprehensif lain                                                              comprehensive income
                                          30 September 2023       30 September 2022
Penjualan dan pendapatan                                                                               Sales and revenue
                                         2,173,266,512,288        2,198,301,626,246
usaha
Beban pokok penjualan dan               ( 1,686,767,401,995 ( 1,704,766,703,043                Cost of sales and revenue
pendapatan                                                  )                   )
Jumlah laba bruto                            486,499,110,293     493,534,923,203                      Total gross profit
Beban penjualan                           ( 391,237,692,682 ) ( 388,219,544,002 )                        Selling expenses
Beban umum dan administrasi                                                                  General and administrative
                                         ( 186,940,488,169 )      ( 178,280,573,893 )
                                                                                                                 expenses
Pendapatan bunga                                814,875,060              952,825,666                      Interest income
Beban bunga dan keuangan                  ( 30,959,296,516 )       ( 29,183,813,815 )         Interest and finance costs
Bagian atas laba (rugi) entitas                                                                   Share of profit (loss) of
asosiasi yang dicatat dengan                    798,360,274              925,879,582      associates accounted for using
menggunakan metode ekuitas                                                                                 equity method
Pendapatan lainnya                           45,917,893,922           44,690,495,202                         Other income
Beban lainnya                              ( 5,707,799,963 )        ( 5,309,129,315 )                     Other expenses
Jumlah laba (rugi) sebelum                                                                 Total profit (loss) before tax
                                          ( 80,815,037,781 )       ( 60,888,937,372 )
pajak penghasilan
Pendapatan (beban) pajak                      2,252,160,089              801,890,213              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                                 Total profit (loss) from
                                          ( 78,562,877,692 )       ( 60,087,047,159 )
yang dilanjutkan                                                                                continuing operations
Jumlah laba (rugi)                        ( 78,562,877,692 )       ( 60,087,047,159 )                  Total profit (loss)
Pendapatan komprehensif                                                                Other comprehensive income,
lainnya, setelah pajak                                                                                            after tax
    Pendapatan komprehensif                                                                  Other comprehensive
    lainnya yang tidak akan                                                                 income that will not be
    direklasifikasi ke laba rugi,                                                          reclassified to profit or
    setelah pajak                                                                                      loss, after tax
        Penyesuaian lainnya atas                                                      Other adjustments to other
        pendapatan komprehensif                                                          comprehensive income
        lainnya yang tidak akan                               0          864,876,830 that will not be reclassified
        direklasifikasi ke laba rugi,                                                   to profit or loss, after tax
        setelah pajak
        Jumlah pendapatan                                                                          Total other
        komprehensif lainnya                                                         comprehensive income
        yang tidak akan                                       0          864,876,830          that will not be
        direklasifikasi ke laba                                                       reclassified to profit or
        rugi, setelah pajak                                                                     loss, after tax
    Jumlah pendapatan                                                                Total other comprehensive
    komprehensif lainnya,                                     0          864,876,830            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             ( 78,562,877,692 )       ( 59,222,170,329 )    Total comprehensive income
Laba (rugi) yang dapat                                                                     Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                                  Profit (loss) attributable to
                                          ( 78,289,913,076 )       ( 59,934,414,813 )
    diatribusikan ke entitas induk                                                                         parent entity
    Laba (rugi) yang dapat                                                                  Profit (loss) attributable to
    diatribusikan ke kepentingan             ( 272,964,616 )          ( 152,632,346 )        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                                    Comprehensive income
dapat diatribusikan                                                                                    attributable to
    Laba rugi komprehensif yang                                                               Comprehensive income
Page 8
  dapat diatribusikan ke entitas   ( 78,289,913,076 )   ( 59,069,933,608 )   attributable to parent entity
  induk
  Laba rugi komprehensif yang                                                    Comprehensive income
  dapat diatribusikan ke              ( 272,964,616 )      ( 152,236,721 ) attributable to non-controlling
  kepentingan non-pengendali                                                                     interests
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                  ( 50 )                ( 38 )     share from continuing
      dilanjutkan                                                                           operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                               Statement of changes in equity
                                                                                                     Selisih Transaksi      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                           Kepentingan
                                                 Saham biasa       Tambahan modal disetor           Perubahan Ekuitas            ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                                                                                                          non-pengendali
                                                                                                 Entitas Anak/Asosiasi        penggunaannya            penggunaannya              entitas induk
                                                                                                Difference Due to Changes
                                                                                                                            Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital           of Equity in                                                                                   Non-controlling interests       Equity
                                                                                                                                 earnings                 earnings               parent entity
                                                                                                   Subsidiary/Associates
Posisi ekuitas                                                                                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                          Balance before restatement at beginning of
                                                 156,448,750,000        119,103,829,079              ( 4,825,176,006 )          10,000,000,000          141,442,941,012          422,170,344,085              4,067,319,888         426,237,663,973
                                                                                                                                                                                                                                                                                             period
  Posisi ekuitas, awal periode                   156,448,750,000        119,103,829,079              ( 4,825,176,006 )          10,000,000,000          141,442,941,012          422,170,344,085              4,067,319,888          426,237,663,973    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                         ( 78,289,913,076 )       ( 78,289,913,076 )            ( 272,964,616 )       ( 78,562,877,692 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  156,448,750,000        119,103,829,079              ( 4,825,176,006 )          10,000,000,000           63,153,027,936          343,880,431,009              3,794,355,272          347,674,786,281          Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                          Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa       Tambahan modal disetor                                   ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                  ekuitas lainnya                                                                                    non-pengendali
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                     Non-controlling interests       Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                     Balance before restatement at beginning of
                                                 156,448,750,000        119,103,829,079           ( 4,825,176,006 )          8,000,000,000         224,239,418,650          502,966,821,723              4,097,185,048         507,064,006,771
                                                                                                                                                                                                                                                                                         period
  Posisi ekuitas, awal periode                   156,448,750,000        119,103,829,079           ( 4,825,176,006 )          8,000,000,000         224,239,418,650          502,966,821,723              4,097,185,048          507,064,006,771    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                    ( 59,934,414,813 )       ( 59,934,414,813 )            ( 152,632,346 )       ( 60,087,047,159 )                                   Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                       864,481,205             864,481,205                    395,625              864,876,830                 Other comprehensive income
  Pembentukan cadangan umum                                                                                                 2,000,000,000          ( 2,000,000,000 )                                                                                           Allocation for general reserves
  Posisi ekuitas, akhir periode                  156,448,750,000        119,103,829,079           ( 4,825,176,006 )        10,000,000,000          163,169,485,042          443,896,888,115              3,944,948,327         447,841,836,442           Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                              Statement of cash flows
                                    30 September 2023     30 September 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
                                  2,184,934,983,395    2,208,689,322,771
       pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                 operating activities
       Pembayaran kepada                                                    Payments to suppliers for
                               ( 1,723,357,892,916 ( 1,773,811,422,930
       pemasok atas barang dan                                                    goods and services
                                                     )                   )
       jasa
       Pembayaran gaji dan                                                 Payments for salaries and
                                 ( 226,036,533,337 ) ( 225,066,346,641 )
       tunjangan                                                                             allowances
       Pembayaran kas lainnya                                                Other cash payments for
                                 ( 203,819,365,687 ) ( 201,973,212,343 )
       untuk beban operasi                                                         operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                       31,721,191,455       7,838,340,857
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                          Interests received from
                                          816,321,087         953,965,392
   aktivitas operasi                                                                   operating activities
   Pembayaran bunga dari                                                    Interests paid from operating
                                     ( 5,686,249,999 )   ( 3,511,319,444 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                            from operating activities
                                     ( 1,709,525,247 )   ( 2,862,906,153 )
   penghasilan dari aktivitas
   operasi
   Pengembalian (penempatan)                                                  Repayment (placement) of
                                       ( 487,712,774 )     ( 291,889,349 )
   uang jaminan                                                                       refundable deposits
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas          54,271,935,490      45,389,476,173        from operating activities
   operasi
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                    from (used in) operating
   liabilitas yang diperoleh           78,925,960,012      47,515,667,476 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)
                                       78,925,960,012      47,515,667,476
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                            activities
   Pembayaran uang muka                                                       Payments for advances for
   pembelian aset tetap            ( 22,593,390,535 )  ( 34,593,677,282 )     purchase of property, plant
                                                                                            and equipment
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                        5,195,097,915          94,567,200
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                       ( 727,891,920 )   ( 7,639,273,556 )
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                     ( 3,180,995,459 )   ( 2,963,754,097 )
   aset takberwujud                                                                       intangible assets
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                                  (0)                 (0)
   entitas anak                                                                                 subsidiaries
   Penerimaan dividen dari                                                       Dividends received from
                                                                        0
   aktivitas investasi                                                                  investing activities
Page 12
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
                                   ( 3,008,151,960 )     ( 1,002,303,780 )
   kas lainnya dari aktivitas                                                     from investing activities
   investasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                  ( 24,315,331,959 )    ( 46,104,441,515 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                           activities
   Penerimaan pinjaman bank         295,000,000,000        251,500,000,000     Proceeds from bank loans
   Pembayaran pinjaman bank      ( 285,000,000,000 )   ( 211,500,000,000 )        Payments of bank loans
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                  ( 91,705,029,877 )     ( 87,160,059,786 )
   pembiayaan                                                                                    liabilities
   Pembayaran dividen dari                                                  Dividends paid from financing
                                                                       (0)
   aktivitas pendanaan                                                                           activities
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                  ( 81,705,029,877 )     ( 47,160,059,786 )
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                  ( 27,094,401,824 )    ( 45,748,833,825 )
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                   101,837,933,385       125,280,420,635
awal periode                                                                flows, beginning of the period
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
                                    74,743,531,561        79,531,586,810
akhir periode                                                             cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 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, plant,     Property, plant, and
                                                      equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Mesin dan peralatan,                                                                                                                            Machinery and equipment,    Carrying amount, gross
                                                             502,296,639,646                13,524,862,173              ( 19,434,124,250 )               496,387,377,569
                         dimiliki langsung                                                                                                                                          directly owned
                         Kendaraan bermotor,                                                                                                                                Motor vehicle, directly
                                                              18,971,615,715                                             ( 2,878,712,361 )                16,092,903,354
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung          436,057,475,866                 7,509,009,589              ( 28,322,925,165 )               415,243,560,290    Others, directly owned
                         Dimiliki langsung                   957,325,731,227                21,033,871,762              ( 50,635,761,776 )               927,723,841,213          Directly owned
                         Aset tetap                                                                                                                                          Property, plant, and
                                                             957,325,731,227                21,033,871,762              ( 50,635,761,776 )               927,723,841,213
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Mesin dan peralatan,                                                                                                                            Machinery and equipment,          Carrying amount,
                                                             312,650,414,007                35,242,559,770              ( 13,523,882,058 )               334,369,091,719
                         dimiliki langsung                                                                                                                                          directly owned accumulated depreciation
                         Kendaraan bermotor,                                                                                                                                Motor vehicle, directly
                                                                9,482,732,164                1,636,572,282               ( 2,878,712,361 )                 8,240,592,085
                         dimiliki langsung                                                                                                                                                   owned
                         Lainnya, dimiliki langsung          260,007,945,441                23,750,891,664              ( 23,549,477,416 )               260,209,359,689    Others, directly owned
                         Dimiliki langsung                   582,141,091,612                60,630,023,716              ( 39,952,071,835 )               602,819,043,493          Directly owned
                         Aset tetap                                                                                                                                          Property, plant, and
                                                             582,141,091,612                60,630,023,716              ( 39,952,071,835 )               602,819,043,493
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                          Property, plant, and           Carrying amount
                                                             375,184,639,615                                                                             324,904,797,720
                                                                                                                                                                                       equipment
Page 15
[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   Mesin dan peralatan,                                                                                                                      Machinery and equipment,       Carrying amount, gross
                                                             473,804,646,381                30,176,342,907             ( 1,684,349,642 )           502,296,639,646
                         dimiliki langsung                                                                                                                                    directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                              17,202,800,413                 4,470,500,000             ( 2,701,684,698 )            18,971,615,715
                         dimiliki langsung                                                                                                                                             owned
                         Lainnya, dimiliki langsung          417,650,412,798                20,065,448,225             ( 1,658,385,157 )           436,057,475,866    Others, directly owned
                         Dimiliki langsung                   908,657,859,592                54,712,291,132             ( 6,044,419,497 )           957,325,731,227          Directly owned
                         Aset tetap                                                                                                                                    Property, plant, and
                                                             908,657,859,592                54,712,291,132             ( 6,044,419,497 )           957,325,731,227
                                                                                                                                                                                 equipment
Akumulasi depresiasi     Mesin dan peralatan,                                                                                                                      Machinery and equipment,            Carrying amount,
                                                             265,229,774,134                49,017,196,605             ( 1,596,556,732 )           312,650,414,007
                         dimiliki langsung                                                                                                                                    directly owned    accumulated depreciation
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly
                                                                9,453,585,309                2,626,664,886             ( 2,597,518,031 )             9,482,732,164
                         dimiliki langsung                                                                                                                                             owned
                         Lainnya, dimiliki langsung          229,084,836,998                31,319,224,635               ( 396,116,192 )           260,007,945,441    Others, directly owned
                         Dimiliki langsung                   503,768,196,441                82,963,086,126             ( 4,590,190,955 )           582,141,091,612          Directly owned
                         Aset tetap                                                                                                                                    Property, plant, and
                                                             503,768,196,441                82,963,086,126             ( 4,590,190,955 )           582,141,091,612
                                                                                                                                                                                 equipment
Nilai perolehan          Aset tetap                                                                                                                                    Property, plant, and             Carrying amount
                                                             404,889,663,151                                                                       375,184,639,615
                                                                                                                                                                                 equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 September 2023

Aset hak guna                                                                                                                                                                                        Right of use assets
                                            Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Reklasifikasi aset hak       Aset hak guna, periode
                                                      awal                    guna                       guna                         guna                         akhir
                                              Right of use assets,   Addition in right of use   Disposals in right of use   Reclassifications of right   Right of use assets, end
                                               beginning period              assets                     assets                   of use assets                    period
Nilai perolehan, kotor Bangunan, aset hak                                                                                                                                           Building, right of use Carrying amount, gross
                                                587,983,540,967           53,883,299,361          ( 67,810,984,010 )               1,356,000,000             575,411,856,318
                       guna                                                                                                                                                                        assets
                       Aset hak guna            587,983,540,967           53,883,299,361          ( 67,810,984,010 )               1,356,000,000             575,411,856,318        Right of use assets
Akumulasi depresiasi Bangunan, aset hak                                                                                                                                             Building, right of use       Carrying amount,
                                                265,777,598,178           75,553,865,694          ( 61,324,666,313 )                                         280,006,797,559
                       guna                                                                                                                                                                        assets            accumulated
                       Aset hak guna            265,777,598,178           75,553,865,694          ( 61,324,666,313 )                                         280,006,797,559        Right of use assets               depreciation
Nilai perolehan        Aset hak guna            322,205,942,789                                                                                              295,405,058,759        Right of use assets           Carrying amount
Page 18
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                                      Right of use assets
                                            Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Penurunan (pemulihan)      Aset hak guna, periode
                                                      awal                    guna                       guna                 nilai aset hak guna                akhir
                                              Right of use assets,   Addition in right of use   Disposals in right of use   Impairment (recovery) of   Right of use assets, end
                                               beginning period              assets                     assets                 right of use assets              period
Nilai perolehan, kotor Bangunan, aset hak                                                                                                                                         Building, right of use Carrying amount, gross
                                                574,063,640,366           31,818,071,274          ( 15,976,170,673 )           ( 1,922,000,000 )           587,983,540,967
                       guna                                                                                                                                                                      assets
                       Aset hak guna            574,063,640,366           31,818,071,274          ( 15,976,170,673 )           ( 1,922,000,000 )           587,983,540,967        Right of use assets
Akumulasi depresiasi Bangunan, aset hak                                                                                                                                           Building, right of use       Carrying amount,
                                                176,694,733,087          101,695,650,640          ( 12,612,785,549 )                                       265,777,598,178
                       guna                                                                                                                                                                      assets            accumulated
                       Aset hak guna            176,694,733,087          101,695,650,640          ( 12,612,785,549 )                                       265,777,598,178        Right of use assets               depreciation
Nilai perolehan        Aset hak guna            397,368,907,279                                                                                            322,205,942,789        Right of use assets           Carrying amount
Page 19
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 20
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                   Trade receivables by aging

                                                          30 September 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
Belum jatuh       Umur                                                                                                                                                                    Aging    Not yet due
                                           15,163,937,855                                                       25,799,939,726
tempo
Telah jatuh tempo 1 - 30 hari                  366,535,070                                                        1,204,109,517                                                      1 - 30 days     Overdue
                  31 - 60 hari                 680,625,582                                                        1,100,462,196                                                     31 - 60 days
                  61 - 90 hari                 532,807,561                                                          781,042,174                                                     61 - 90 days
                  Lebih dari 90 hari                                                                                                                                                More than 90
                                               663,069,645                                                          861,789,971
                                                                                                                                                                                            days
                  Umur                      2,243,037,858                                                        3,947,403,858                                                            Aging
Jatuh tempo       Umur                     17,406,975,713        ( 2,944,702,027 )       14,462,273,686         29,747,343,584        ( 2,944,702,027 )       26,802,641,557              Aging    Due status
Page 21
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                    Notes for inventories
                                30 September 2023    31 December 2022
     Barang jadi                 358,042,297,975      384,605,815,937              Finished goods
     Perlengkapan                  3,188,329,442        3,703,526,299                     Supplies
     Persediaan, kotor           361,230,627,417      388,309,342,236          Inventories, gross
     Cadangan penurunan nilai                                             Allowance for impairment
                                 ( 3,098,805,954 )    ( 3,098,805,954 )
     persediaan                                                                      of inventories
     Persediaan                  358,131,821,463      385,210,536,282                  Inventories

Mutasi cadangan penurunan nilai                                   Movement of allowance for
persediaan                                                         impairment of inventories
                                30 September 2023    31 December 2022
Saldo awal Penyisihan                                                         Allowance for Impairment of
                                    3,098,805,954        3,098,805,954
Penurunan Nilai Persediaan                                                 Inventories, beginning balance
Saldo akhir Penyisihan                                                     Allowance for Impairment of
                                    3,098,805,954        3,098,805,954
Penurunan Nilai Persediaan                                                  Inventories, ending balance
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 24
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                            Trade payables by aging

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Belum jatuh tempo         Umur                              220,494,464,794      250,328,798,991                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                       104,633,435,315      144,064,495,235          1 - 30 days                    Overdue
                          31 - 60 hari                       32,973,825,835       18,164,393,920         31 - 60 days
                          61 - 90 hari                        3,907,475,326        9,948,703,759         61 - 90 days
                          Lebih dari 90 hari                  3,177,299,945        3,006,936,841   More than 90 days
                          Umur                              144,692,036,421      175,184,529,755               Aging
Jatuh tempo               Umur                              365,186,501,215      425,513,328,746               Aging                    Due status
Page 25
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 26
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                     Cost of good sold
                             30 September 2023   30 September 2022
Persediaan bahan baku awal                   0                   0         Beginning raw inventory
Barang jadi awal               384,605,815,937     413,881,336,469 Beginning finish goods inventory
Pembelian barang jadi        1,660,203,884,033   1,665,325,309,034 Purchased finish goods inventory
Barang jadi akhir              358,042,297,975     374,439,942,460    Ending finish goods inventory
Beban pokok penjualan dan                                              Cost of sales and revenue
                             1,686,767,401,995   1,704,766,703,043
pendapatan
Page 27
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 28
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 29
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 30
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 31
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                               30 September 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 Central Asia Tbk   IDR                                           30,000,000,000                                     30,000,000,000                IDR   Bank Central Asia Tbk
                        Mata uang                                     30,000,000,000                                     30,000,000,000           Currency
Bank Cimb Niaga Tbk     IDR                                           30,000,000,000                                     20,000,000,000                IDR   Bank Cimb Niaga Tbk
                        Mata uang                                     30,000,000,000                                     20,000,000,000           Currency
Bank OCBC Nisp Tbk      IDR                                           30,000,000,000                                     30,000,000,000                IDR   Bank OCBC Nisp Tbk
                        Mata uang                                     30,000,000,000                                     30,000,000,000           Currency
Kreditur nama bank      Mata uang                                     90,000,000,000                                     80,000,000,000           Currency     Creditor bank name
Page 32
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 33
[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         Bunga utang bank jangka         Jenis bunga utang bank
                                                  jangka pendek                        pendek                     jangka pendek
                                             Due date for short-term bank   Interest rate short-term bank   Interest rate type short-term
                                                         loan                            loan                         bank loan
Bank Central Asia Tbk   IDR                  2023-09-13                     0.075                           Time loan revolving             IDR   Bank Central Asia Tbk
Bank Cimb Niaga Tbk     IDR                                                                                 Pinjaman transaksi              IDR   Bank Cimb Niaga Tbk
                                             2023-12-18                     0.08
                                                                                                            khusus
Bank OCBC Nisp Tbk      IDR                  2024-01-16                     0.0775                          Demand Loan                     IDR   Bank OCBC Nisp Tbk

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