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Nomor Surat 051/DIR/SP-MGU/XI/2023
Nama Emiten PT Multi Garam Utama Tbk.
Kode Emiten FOLK
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 Amazara Eceran Yogyakarta 2018 Beroperasi 5.798.787.354 PENUH IDR 51.06
Indonesia sepatu, sandal
Mudakarya dan alas kaki
lainnya dan
perdagangan
eceran melalui
media untuk
alas kaki.
2 PT Drsoap Perdagangan Surabaya 2019 Beroperasi 5.580.551.488 PENUH IDR 33.0
Global di bidang
Indonesia homecare,
selfcare dan
beberapa
produk
seperti
handsanitizer,
shampoo,
sabun dan
hair mist.
3 PT Finfolk Penyedia Jakarta 2019 Beroperasi 4.977.413.646 PENUH IDR 99.25
Media Portal Web Selatan
Nusantara dan/ atau
Platform
Digital dan
juga
memberikan
Pelatihan
Kerja Bisnis
dan
Manajemen
Perusahaan
4 PT Syca Penjualan Jakarta 2019 Beroperasi 6.259.477.283 PENUH IDR 50.84
Kreasi Kosmetik Selatan
Indonesia
5 PT Warcorp Konsultasi Jakarta 2021 Belum 44.165.417 PENUH IDR 49.0
Indonesia Manajemen Selatan Beroperasi
Sinergi
Dokumen ini merupakan dokumen resmi PT Multi Garam Utama Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Multi Garam Utama Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas PT Multi Garam Utama 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 FOLK Entity code
Nomor identifikasi entitas AB198 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor C. Industrials Sector
Subsektor C3. Multi-sector Holdings Subsector
Industri C31. Multi-sector Holdings Industry
Subindustri C311. Multi-sector Holdings Subindustry
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 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 Tidak / No 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 Kanaka Puradiredja, Suhartono Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
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Helli Isharyanto Budi S. partner
Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Kanaka Puradiredja, Suhartono Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
Doly Fajar Damanik
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.
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[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
8,215,610,338 10,165,730,732
equivalents
Investasi jangka pendek 8,961,809,169 Short-term investments
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
2,747,444,272 4,819,141,088
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
1,645,914,229 3,298,399,423
ketiga parties
Piutang lainnya pihak Other receivables
964,802,200 682,500,000
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 24,435,441,072 6,144,383,286 Current inventories
Biaya dibayar dimuka Current prepaid expenses
14,956,946,733 111,419,134
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
13,700,939,944 4,179,844,924
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
142,566,054 152,592,205
lancar
Aset non-keuangan lancar Other current non-financial
60,528,800 61,028,800
lainnya assets
Jumlah aset lancar 66,870,193,642 38,576,848,761 Total current assets
Aset tidak lancar Non-current assets
Piutang nasabah tidak Non-current customer
lancar receivables
Piutang nasabah tidak Non-current customer
lancar pihak berelasi 2,596,571,000 4,501,113,000 receivables related
parties
Investasi pada ventura Investments in joint
bersama dan entitas ventures and associates
asosiasi
Investasi pada entitas Investments in
1,231,243,056 997,422,958
asosiasi associates
Jaminan tidak lancar 21,700,000 21,700,000 Non-current guarantees
Aset pajak tangguhan 106,513,124 94,806,543 Deferred tax assets
Aset tetap Property, plant, and
16,706,473,730 3,332,813,943
equipment
Goodwill 2,763,491,240 2,763,491,240 Goodwill
Aset takberwujud selain Intangible assets other
1,173,845,168 106,550,000
goodwill than goodwill
Aset tidak lancar Other non-current
30,689,475,119 25,662,737,135
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 55,289,312,437 37,480,634,819 Total non-current assets
Jumlah aset 122,159,506,079 76,057,483,580 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
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Utang usaha Trade payables
Utang usaha pihak Trade payables
1,766,204,948 733,199,578
ketiga third parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
294,610,272 264,121,146
ketiga third parties
Utang lainnya pihak Other payables
326,490,256 181,788,384
berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
17,095,750
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
309,040,800 293,848,269
pendek expenses
Utang pajak 519,438,789 588,610,642 Taxes payable
Pendapatan diterima Current unearned
780,686,882 114,500,000
dimuka jangka pendek revenue
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 664,350,748 292,962,146 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
4,677,918,445 2,469,030,165
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
507,930,349 741,975,192
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 269,872,624 238,898,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
777,802,973 980,873,192
jangka panjang liabilities
Jumlah liabilitas 5,455,721,418 3,449,903,357 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 78,962,666,000 67,562,662,800 Common stocks
Tambahan modal Additional paid-in
39,861,575,000 ( 990,000,000 )
disetor capital
Cadangan pengukuran Reserve of
kembali program 107,003,481 31,540,689 remeasurements of
imbalan pasti defined benefit plans
Komponen ekuitas Other components of
( 2,109,074,884 ) ( 2,109,074,884 )
lainnya equity
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Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan ( 576,116,312 ) 5,969,545,132 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
116,246,053,285 70,464,673,737
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
457,731,376 2,142,906,486
non-pengendali
Jumlah ekuitas 116,703,784,661 72,607,580,223 Total equity
Jumlah liabilitas dan Total liabilities and equity
122,159,506,079 76,057,483,580
ekuitas
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[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
16,184,002,714 28,677,629,205
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 6,719,933,452 ) ( 10,211,012,458 )
pendapatan
Jumlah laba bruto 9,464,069,262 18,466,616,747 Total gross profit
Beban penjualan ( 3,895,403,575 ) ( 4,997,991,785 ) Selling expenses
Beban umum dan administrasi General and administrative
( 14,379,512,134 ) ( 11,688,477,498 )
expenses
Pendapatan keuangan 568,364,935 159,701,577 Finance income
Beban bunga dan keuangan ( 42,409,349 ) ( 45,340,050 ) Interest and finance costs
Keuntungan (kerugian) lainnya 176,687,176 ( 88,101,152 ) Other gains (losses)
Jumlah laba (rugi) sebelum Total profit (loss) before tax
( 8,108,203,685 ) 1,806,407,839
pajak penghasilan
Pendapatan (beban) pajak ( 69,073,065 ) ( 53,263,384 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 8,177,276,750 ) 1,753,144,455
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 8,177,276,750 ) 1,753,144,455 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
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban 21,902,988 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 21,902,988 0 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang akan direklasifikasi 0 0 that may be reclassified
ke laba rugi, setelah to profit or loss, after tax
pajak
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 21,902,988 0 income, after tax
setelah pajak
Jumlah laba rugi komprehensif ( 8,155,373,762 ) 1,753,144,455 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 6,545,661,444 ) 1,352,652,399
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
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diatribusikan ke kepentingan ( 1,631,615,306 ) 400,492,056 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas ( 6,470,198,652 ) 1,352,652,399 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke ( 1,685,175,110 ) 400,492,056 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 ( 2.3 ) 0.48 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 ( 2.3 ) 0.48 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih Transaksi Perubahan Selisih transaksi ekuitas Ekuitas yang dapat
Penjabaran laporan Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Cadangan revaluasi (kerugian) investasi pada kembali program imbalan Cadangan lainnya Ekuitas Entitas Kepentingan ekuitas lainnya dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
keuangan penjabaran wajar melalui pendapatan berbasis saham arus kas non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti Anak/Asosiasi non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Difference Due to Changes of Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans Equity in Subsidiary/Associates non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 67,562,662,800 ( 990,000,000 ) 31,540,689 0 ( 2,109,074,884 ) 0 5,969,545,132 70,464,673,737 2,142,906,486 72,607,580,223 Balance before restatement at beginning of period
Penyesuaian Adjustments
Penerapan awal standar akuntansi baru dan revisi 0 Initial adoption of new and revised accounting standards
Perubahan kebijakan akuntansi secara sukarela 0 Voluntary changes in accounting policies
Koreksi kesalahan periode lalu 0 Correction of prior period errors
Penyesuaian lainnya 0 Other adjustments
Posisi ekuitas, awal periode 67,562,662,800 0 ( 990,000,000 ) 0 0 0 0 0 0 0 0 0 0 31,540,689 0 0 ( 2,109,074,884 ) 0 0 0 5,969,545,132 70,464,673,737 2,142,906,486 72,607,580,223 Equity position, beginning of the period
Laba (rugi) ( 6,545,661,444 ) ( 6,545,661,444 ) ( 1,631,615,306 ) ( 8,177,276,750 ) Profit (loss)
Pendapatan komprehensif lainnya 75,462,792 75,462,792 ( 53,559,804 ) 21,902,988 Other comprehensive income
Penjabaran laporan keuangan 0 0 Translation adjustment
Pembentukan cadangan umum 0 0 Allocation for general reserves
Distribusi dividen kas (0) (0) (0) Distributions of cash dividends
Distribusi dividen saham (0) (0) Distributions of stock dividends
Penerbitan saham biasa 11,400,003,200 45,600,000,000 57,000,003,200 57,000,003,200 Issuance of common stocks
Penerbitan saham preferen 0 0 Issuance of preferred stocks
Biaya emisi efek ( 4,748,425,000 ) ( 4,748,425,000 ) ( 4,748,425,000 ) Stock issuance costs
Penerbitan instrumen yang dapat dikonversi 0 0 Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0 Increase (decrease) in equity through treasury stock transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis Increase (decrease) in equity through share-based payment transactions
0 0
saham
Pelaksanaan instrumen yang dapat dikonversi 0 0 Exercise of convertible instruments
Pelaksanaan waran 0 0 Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0 Increase (decrease) in equity through transactions with owner's equity
Setoran modal dari kepentingan non-pengendali 0 0 Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak 0 0 Changes in non-controlling interests due to acquisition of subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0 Changes in non-controlling interests due to establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang Changes in non-controlling interests due to disposal of a discontinued
(0) (0)
dihentikan operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian Changes in non-controlling interests due to partial disposal of interests in
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0) subsidiaries without loss of control
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan Changes in non-controlling interests due to other transactions with
0 0
kepentingan non-pengendali non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0) Elimination of deficit in connection with quasi-reorganisation
Pelaksanaan opsi saham 0 0 Stock options exercised
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Saldo penyesuaian dampak penerapan retrospektif atas PSAK 0 0 Retrospective adjustment of PSAK implementation Transaksi ekuitas lainnya 0 0 Other equity transactions Posisi ekuitas, akhir periode 78,962,666,000 0 39,861,575,000 0 0 0 0 0 0 0 0 0 0 107,003,481 0 0 ( 2,109,074,884 ) 0 0 0 0 ( 576,116,312 ) 116,246,053,285 0 457,731,376 116,703,784,661 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan perubahan nilai
Cadangan keuntungan Cadangan pengukuran Selisih Transaksi Perubahan Selisih transaksi ekuitas Ekuitas yang dapat
Penjabaran laporan Cadangan selisih kurs wajar aset keuangan nilai Cadangan pembayaran Cadangan lindung nilai Transaksi dengan pihak Komponen transaksi Saldo laba yang telah Saldo laba yang belum Kepentingan
Saham biasa Saham preferen Tambahan modal disetor Saham treasuri Uang muka setoran modal Opsi saham Cadangan revaluasi (kerugian) investasi pada kembali program imbalan Cadangan lainnya Ekuitas Entitas Kepentingan ekuitas lainnya dengan pihak diatribusikan kepada entitas Proforma ekuitas Ekuitas
keuangan penjabaran wajar melalui pendapatan berbasis saham arus kas non-pengendali lainnya ekuitas lainnya ditentukan penggunaannya ditentukan penggunaannya non-pengendali
instrumen ekuitas pasti Anak/Asosiasi non-pengendali induk
komprehensif lainnya
Reserve for changes in fair
Reserve of gains (losses) Difference in value of equity
Reserve of exchange value of fair value through Reserve of share-based Reserve of remeasurements Difference Due to Changes of Other transactions with Other components of equity Appropriated retained Unappropriated retained Equity attributable to parent
Common stocks Preferred stocks Additional paid-in capital Treasury stocks Advances in capital stock Stock options Translation adjustment Revaluation reserves from investments in equity Reserve of cash flow hedges Other reserves Other equity interests transactions with Proforma equity Non-controlling interests Equity
differences on translation other comprehensive income payments of defined benefit plans Equity in Subsidiary/Associates non-controlling interests transactions earnings earnings entity
instruments non-controlling interests
financial assets
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 51,672,000,000 ( 990,000,000 ) 0 21,524,045 0 0 912,886,596 51,616,410,641 4,904,431,123 56,520,841,764 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 51,672,000,000 0 ( 990,000,000 ) 0 0 0 0 0 0 0 0 0 0 21,524,045 0 0 0 0 0 0 0 912,886,596 51,616,410,641 0 4,904,431,123 56,520,841,764 Equity position, beginning of the period
Laba (rugi) 1,352,652,399 1,352,652,399 400,492,056 1,753,144,455 Profit (loss)
Penjabaran laporan keuangan 0 0 Translation adjustment
Pembentukan cadangan umum 0 0 Allocation for general reserves
Distribusi dividen kas (0) (0) Distributions of cash dividends
Distribusi dividen saham (0) (0) Distributions of stock dividends
Penerbitan saham biasa 15,890,662,800 15,890,662,800 15,890,662,800 Issuance of common stocks
Penerbitan saham preferen 0 0 Issuance of preferred stocks
Biaya emisi efek (0) (0) Stock issuance costs
Penerbitan instrumen yang dapat dikonversi 0 0 Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi saham tresuri 0 0 Increase (decrease) in equity through treasury stock transactions
Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis Increase (decrease) in equity through share-based payment
0 0
saham transactions
Pelaksanaan instrumen yang dapat dikonversi 0 0 Exercise of convertible instruments
Pelaksanaan waran 0 0 Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi dengan pemilik ekuitas 0 0 Increase (decrease) in equity through transactions with owner's equity
Setoran modal dari kepentingan non-pengendali 0 0 0 Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas akuisisi entitas anak ( 2,109,074,884 ) ( 2,109,074,884 ) ( 2,924,645,527 ) ( 5,033,720,411 ) Changes in non-controlling interests due to acquisition of subsidiaries
Perubahan kepentingan non-pengendali atas pendirian entitas anak 0 0 Changes in non-controlling interests due to establishment of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan entitas anak (0) (0) Changes in non-controlling interests due to disposal of subsidiaries
Perubahan kepentingan non-pengendali atas pelepasan operasi yang Changes in non-controlling interests due to disposal of a discontinued
(0) (0)
dihentikan operation
Perubahan kepentingan non-pengendali atas pelepasan sebagian Changes in non-controlling interests due to partial disposal of interests
kepemilikan pada entitas anak yang tidak mengakibatkan hilangnya (0) (0) in subsidiaries without loss of control
pengendalian
Perubahan kepentingan non-pengendali atas transaksi lainnya dengan Changes in non-controlling interests due to other transactions with
0 0
kepentingan non-pengendali non-controlling interests
Eliminasi defisit dalam rangka kuasi reorganisasi (0) (0) Elimination of deficit in connection with quasi-reorganisation
Pelaksanaan opsi saham 0 0 Stock options exercised
Saldo penyesuaian dampak penerapan retrospektif atas PSAK 0 0 Retrospective adjustment of PSAK implementation
Transaksi ekuitas lainnya 0 Other equity transactions
Posisi ekuitas, akhir periode 67,562,662,800 0 ( 990,000,000 ) 21,524,045 ( 2,109,074,884 ) 2,265,538,995 66,750,650,956 0 2,380,277,652 69,130,928,608 Equity position, end of the period
Page 12
[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
18,272,795,280 26,917,116,157
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 33,499,080,877 ) ( 12,540,534,693 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 9,051,345,903 ) ( 6,926,096,636 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 13,477,481,453 ) ( 10,608,876,401 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
( 37,755,112,953 ) ( 3,158,391,573 )
(digunakan untuk) operasi in) operations
Penerimaan bunga, hasil Interest, investment income,
investasi, provisi, dan komisi 568,364,935 159,701,577 fees and commissions
received
Pembayaran bunga dan Payments Of Interest And
bonus, provisi dan komisi ( 42,409,349 ) ( 45,340,050 ) Bonus Fees And
Commissions
Pembayaran pajak Payments for corporate
( 145,948,015 ) 480,207,354
penghasilan badan income tax
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh ( 37,375,105,382 ) ( 2,563,822,692 ) 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)
( 37,375,105,382 ) ( 2,563,822,692 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 14,122,030,908 ) ( 3,097,482,725 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 1,000,000,000 ) ( 2,005,209 )
aset takberwujud intangible assets
Pembayaran pemberian Payments of receivables from
( 1,622,239,800 )
piutang kepada pihak berelasi related parties
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 16,744,270,708 ) ( 3,099,487,934 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran liabilitas sewa Payments of finance lease
( 227,024,378 ) ( 1,104,928,489 )
pembiayaan liabilities
Penerimaan utang pihak Proceeds from due to related
144,701,872 428,996,688
berelasi parties
Penerimaan dari penerbitan Proceeds from issuance of
57,000,003,202 15,890,662,800
saham biasa common stocks
Page 13
Pembayaran biaya emisi ( 4,748,425,000 ) Payments of stock issuance
saham costs
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
52,169,255,696 15,214,730,999
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 1,950,120,394 ) 9,551,420,373
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
10,165,730,732 2,961,384,404
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
8,215,610,338 12,512,804,777
akhir periode cash flows, end of the period
Page 14
[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian ini diterbitkan dengan tujuan untuk dicantumkan dalam prospektus Basis of preparation of consolidated financial
konsolidasian sehubungan dengan rencana penawaran umum saham perdana Grup, serta tidak ditujukan, dan tidak statements
diperkenankan untuk digunakan, untuk tujuan lain.Dasar pengukuran dalam penyusunan laporan
keuangan konsolidasian ini adalah konsep biaya perolehan (historical cost), kecuali untuk beberapa
akun tertentu yang didasarkan pengukuran lain sebagaimana yang diungkapkan pada kebijakan
akuntansi dalam masing-masing akun tersebut.Laporan arus kas konsolidasian disusun dengan
menggunakan metode langsung (direct method) dengan mengelompokkan arus kas dalam aktivitas
operasi, investasi dan pendanaan.Penyusunan laporan keuangan sesuai dengan SAK di Indonesia
mengharuskan manajemen untuk membuat pertimbangan, estimasi dan asumsi yang memengaruhi
penerapan kebijakan akuntansi dan jumlah aset, liabilitas, pendapatan dan beban yang dilaporkan.
Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik manajemen dan pertimbangan atas
kejadian dan tindakan saat ini, hasil yang sebenarnya mungkin berbeda dari jumlah yang diestimasi.
Hal-hal yang melibatkan pertimbangan atau kompleksitas yang lebih tinggi atau hal-hal dimana asumsi
dan estimasi adalah signifikan terhadap laporan keuangan diungkapkan dalam Catatan 4 atas laporan
keuangan.Laporan keuangan disajikan dalam Rupiah, yang merupakan mata uang fungsional
Grup.These consolidated financial statements are issued for the purpose of being included in the
prospectus in connection with the planned initial public offering of the Group's shares, and are not
intended for, and may not be used, for any other purpose.The measurement in the preparation of
consolidated financial statements is historical cost concept, except for certain accounts which are
measured on the basis described in the related accounting policies of respective account.The
consolidated statements of cash flows, which have been prepared using the direct method, present
cash receipts and payments classified into operating, investing and financing activities.The preparation
of financial statements in conformity with Indonesian SAK requires management to make judgment,
estimates and assumptions that affect the application of accounting policies and the reported amounts
of assets, liabilities, income and expenses. Although these estimates are based on management?s
best knowledge and judgment of current events and actions, actual results may ultimately differ from
those estimates. The areas involving a higher degree of judgment or complexity, or areas where
assumptions and estimates are significant to the financial statements are disclosed in Note 4 to the
financial statements.The financial statements are presented in Indonesian Rupiah, which is the
functional currency of the Group.
Prinsip-prinsip konsolidasi Entitas anak adalah seluruh entitas dimana Grup memiliki pengendalian. Grup mengendalikan investee Principles of consolidation
ketika (a) memiliki kekuasaan atas investee, (b) eksposur atau hak atas imbal hasil variabel dari
keterlibatannya dengan investee, dan (c) memiliki kemampuan untuk menggunakan kekuasaannya
atas investee untuk memengaruhi jumlah imbal hasil. Grup menilai kembali apakah Grup
mengendalikan investee jika fakta dan keadaan mengindikasikan adanya perubahan terhadap satu
atau lebih dari tiga elemen pengendalian.Konsolidasi atas entitas anak dimulai sejak tanggal Grup
memperoleh pengendalian atas entitas Anak dan berakhir ketika Grup kehilangan pengendalian atas
entitas anak. Penghasilan dan beban entitas anak dimasukkan atau dilepaskan selama tahun berjalan
dalam laba rugi dari tanggal diperolehnya pengendalian sampai dengan tanggal ketika Grup
kehilangan pengendalian atas entitas anak.Laba rugi dan setiap komponen dari penghasilan
Page 15
komprehensif lain diatribusikan kepada pemilik entitas induk dan kepentingan nonpengendali,
meskipun hal tersebut mengakibatkan kepentingan nonpengendali memiliki saldo defisit. Jika
diperlukan, dilakukan penyesuaian atas laporan keuangan entitas anak guna memastikan
keseragaman dengan kebijakan akuntansi grup. Mengeliminasi secara penuh aset dan liabilitas,
penghasilan, beban, dan arus kas dalam intra grup terkait dengan transaksi antar entitas dalam
Grup.Perubahan dalam bagian kepemilikan atas entitas anak yang tidak mengakibatkan hilangnya
pengendalian pada entitas anak dicatat sebagai transaksi ekuitas. Setiap perbedaan antara jumlah
tercatat kepentingan nonpengendali yang disesuaikan dan nilai wajar imbalan yang dibayar atau
diterima diakui secara langsung di ekuitas dan mengatribusikannya kepada pemilik entitas induk.Jika
Grup kehilangan pengendalian atas entitas anak, keuntungan atau kerugian diakui dalam laba rugi dan
dihitung sebagai selisih antara (i) Jumlah nilai wajar pembayaran yang diterima dan nilai wajar sisa
investasi dan (ii) Jumlah tercatat aset, termasuk goodwill, dan liabilitas entitas anak dan setiap
kepentingan nonpengendali sebelumnya. Seluruh jumlah yang sebelumnya diakui dalam penghasilan
komprehensif lain terkait dengan entitas anak tersebut dicatat dengan dasar yang sama yang
disyaratkan jika Perusahaan telah melepaskan secara langsung aset dan liabilitas terkait. Ini berarti
bahwa jumlah yang sebelumnya diakui dalam penghasilan komprehensif lain akan direklasifikasi ke
laba rugi atau dialihkan ke kategori lain di ekuitas sebagaimana dipersyaratkan oleh standar
terkait.Subsidiaries are all entities over which the Group has control. The Group controls an investee
when the Group (a) has power over the investee, (b) is exposed, or has rights, to variable returns from
its involvement with the investee, and (c) has the ability to use its power over the investee to affect its
returns. The Group re-assesses whether or not it controls an investee if facts and circumstances
indicate that there are changes to one or more of the three elements of control.Consolidation of
subsidiaries begins when the Group obtains control over the Subsidiaries and ceases when the Group
loses control of the Subsidiaries. Income and expenses of Subsidiaries acquired or disposed of during
the year are included in the profit or loss from the date the Group gains control until the date the Group
ceases to control the Subsidiaries.Profit or loss and each component of other comprehensive income
are attributed to owners of the parent entity and to the non-controlling interests, even if this results in
the non-controlling interests having a deficit balance. When necessary, adjustments are made to the
financial statements of subsidiaries to bring their accounting policies into line with the Group?s
accounting policies. All intra-group assets and liabilities, equity, income, expenses and cash flows
relating to transactions between members of the Group are eliminated in full on consolidation.A change
in the ownership interest of subsidiaries, without a loss of control, is accounted for as an equity
transaction. Any difference between the amount by which the non-controlling interests are adjusted and
the fair value of the consideration paid or received is recognized directly in equity and attributed to
owners of the parent entity.If the Group loses control of a subsidiaries, a gain or loss is recognized in
profit or loss and is calculated as the difference between (i) the aggregate of the fair value of the
consideration received and the fair value of any retained interest and (ii) the previously carrying amount
of the asset, including goodwill, and liabilities of the Subsidiaries and any non-controlling interests. All
amounts previously recognized in other comprehensive income in relation to that subsidiaries are
accounted for as if the Company had directly disposed of the related assets or liabilities of the
subsidiaries. This may mean that the amounts previously recognized in other comprehensive income
are reclassified to profit or loss or transferred to another category of equity as permitted by applicable
standards.
Kas dan setara kas Kas dan setara kas meliputi kas dan bank serta deposito berjangka yang akan jatuh tempo sama atau Cash and cash equivalents
kurang dari 3 (tiga) bulan sejak tanggal penempatan dan tidak dijadikan sebagai jaminan.Cash and
cash equivalents include cash on hand and banks, term deposits with a maturity date equal to or less
than 3 (three) months from the date of placement and not pledged as collateral.
Page 16
Persediaan Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan dan nilai realisasi neto Inventories
(lower of cost or net realizable value) dimana biaya perolehan ditentukan dengan metode rata-rata
tertimbang (weighted-average method). Biaya perolehan terdiri dari bahan baku langsung, jika sesuai,
upah langsung, dan biaya-biaya tidak langsung yang terjadi untuk membawa persediaan ke lokasi dan
kondisi sekarang. Nilai realisasi neto merupakan estimasi harga jual dikurangi semua estimasi biaya
penyelesaian dan biaya-biaya yang akan terjadi dalam memasarkan, menjual dan mendistribusi.
Penyisihan persediaan usang dilakukan atas dasar hasil penelaahan terhadap kondisi persediaan
pada akhir tahun.Penyisihan penurunan nilai persediaan karena keusangan, kerusakan, kehilangan
dan lambatnya perputaran ditentukan berdasarkan hasil penelaahan terhadap keadaan masing-masing
persediaan untuk mencerminkan nilai realisasi neto pada akhir tahun. Penyisihan penurunan nilai
persediaan ke nilai realisasi neto dan seluruh kerugian persediaan diakui sebagai beban pada periode
penurunan nilai atau kerugian terjadi.Inventories are stated at the lower of cost and net realizable value
where the cost is determined using the weighted average method. Cost comprises direct materials and,
where applicable, direct labour costs and those overheads that have been incurred in bringing the
inventories to their present location and condition. Net realizable value represents the estimated selling
price less all estimated costs of completion and costs to be incurred in marketing, selling and
distribution. Allowance for inventories obsolescence is provided based on the review of inventories
condition at the end of the year.Provision for decline in value of inventory due to obsolescence,
damage, loss and slow movement is determined based on a review of the condition of individual
inventory to reflect its net realizable value at the end of the year. The amount of any allowance for
impairment and all losses of inventories are recognized as an expense in the period the write-down or
loss occurs.
Aset tetap Aset tetap awalnya dinyatakan sebesar biaya perolehan. Biaya perolehan aset terdiri harga pembelian Fixed assets
dan biaya lainnya yang dapat diatribusikan secara langsung untuk membawa aset ke kondisi kerja dan
lokasi untuk digunakan. Setelah pengakuan awal, aset tetap, diukur pada biaya dikurangi akumulasi
penyusutan dan akumulasi kerugian penurunan nilai.Grup telah memilih model biaya (cost model)
sebagai kebijakan akuntansi pengukuran aset tetapnya.Tanah dinyatakan sebesar nilai perolehan dan
tidak disusutkan, kecuali dapat dibuktikan bahwa tanah tersebut mempunyai umur manfaat tertentu.
Beban-beban tertentu sehubungan dengan perolehan tanah pada saat perolehan pertama kali diakui
sebagai bagian perolehan tanah.Sesuai dengan ISAK 36, Grup menganalisa fakta dan keadaan untuk
masing-masing jenis hak atas tanah dalam bentuk Hak Guna Usaha (?HGU?), Hak Guna Bangunan
(?HGB?) dan Hak Pakai (?HP?) dalam menentukan akuntansi untuk masing-masing hak atas tanah
tersebut sehingga dapat merepresentasikan dengan tepat suatu kejadian atau transaksi ekonomik
yang mendasarinya. Jika hak atas tanah tersebut tidak mengalihkan pengendalian atas aset pendasar
kepada Grup, melainkan mengalihkan hak untuk menggunakan aset pendasar, Grup menerapkan
perlakuan akuntansi atas transaksi tersebut sebagai sewa berdasarkan PSAK 73, ?Sewa?. Jika hak
atas tanah secara substansi menyerupai pembelian tanah, maka Grup menerapkan PSAK 16 ?Aset
tetap?.Fixed assets are initially recorded at cost. The cost of an asset comprises its purchases price
and any directly attributable cost of bringing the asset to its working condition and location for its
intended use. Subsequent to initial recognition, fixed assets are measured at cost less accumulated
depreciation and any accumulated impairment losses.The Group has chosen the cost model for
measurement of their fixed assets.Land is stated at cost and not depreciated, unless it can be proven
that the land has a certain useful life. Certain cost associated with the acquisition of land at the time of
acquisition was first recognized as part of the acquisition of land.In accordance with ISAK 36, the
Group analyzes the facts and circumstances for each type of landrights in the form of Business Usage
Page 17
Rights (Hak Guna Usaha or ?HGU?), Building Usage Rights (Hak Guna Bangunan or ?HGB?) and
Usage Rights (Hak Pakai or ?HP?) in determining the accounting for each of these land rights so that it
can accurately represent an underlying economic event or transaction. If the landrights do not transfer
control of the underlying assets to the Group, but gives the rights to use the underlying assets, the
Group applies the accounting treatment of these transactions as leases under PSAK 73, ?Lease?. If
landrights are substantially similar to land purchases, the Group applies PSAK 16 ?Fixed Assets?.
Penurunan nilai aset nonkeuangan Pada setiap tanggal pelaporan, Grup menilai apakah terdapat indikasi suatu aset mengalami Impairment of non-financial assets
penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian penurunan nilai aset
diperlukan, maka Grup membuat estimasi jumlah terpulihkan atas aset tersebut.Jumlah terpulihkan
yang ditentukan untuk aset individual adalah jumlah yang lebih tinggi antara nilai wajar aset atau Unit
Penghasil Kas dikurangi biaya untuk menjual dengan nilai pakainya, kecuali aset tersebut tidak
menghasilkan arus kas masuk yang sebagian besar independen dari aset atau kelompok aset lain. Jika
nilai tercatat aset lebih besar daripada nilai terpulihkannya, maka aset tersebut dipertimbangkan
mengalami penurunan nilai dan nilai tercatat aset diturunkan nilainya menjadi sebesar nilai
terpulihkannya. Dalam menghitung nilai pakai, estimasi arus kas masa depan neto didiskontokan ke
nilai kini dengan menggunakan tingkat diskonto sebelum pajak yang menggambarkan penilaian pasar
kini dari nilai waktu uang dan risiko spesifik atas aset.Kerugian penurunan nilai dari operasi yang
berkelanjutan, jika ada, diakui pada laporan laba rugi dan penghasilan komprehensif lain sesuai
dengan kategori biaya yang konsisten dengan fungsi dari aset yang diturunkan nilainya.The Group
assesses at each reporting date whether there is an indication that assets may be impaired. If any such
indication exists, or when annual impairment testing for assets is required, the Group makes an
estimate of their respective asset?s recoverable amount.An asset?s recoverable amount is the higher
of the asset?s or its Cash Generating Unit?s fair value less costs to sell and its value in use, and is
determined for an individual asset, unless the asset does not generate cash inflows that are largely
independent of those from other assets or Company of assets. Where the carrying amount of an asset
exceeds its recoverable amount, the asset is considered impaired and is written down to its
recoverable amount. In assessing the value in use, the estimated net future cash flows are discounted
to their present value using a pre-tax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset.Impairment losses of continuing operations, if any,
are recognized in the statements of profit or loss and other comprehensive income under expense
categories that are consistent with the functions of the impaired assets.
Pengakuan pendapatan dan beban Grup mengakui pendapatan sesuai dengan ketentuan PSAK 72, Grup mengakui pendapatan pada Revenue and expense recognition
saat dan sejauh pengalihan barang atau jasa kepada pelanggan akan mencerminkan jumlah yang
diharapkan akan diterima Grup dalam pertukaran untuk barang atau jasa tersebut. Dalam menerapkan
Standar ini, Grup mempertimbangkan syarat-syarat kontrak dan semua fakta dan keadaan yang
relevan. The Group recognizes revenue in accordance with the provisions of PSAK 72, the Group
recognizes revenue at the time and to the extent that the transfer of goods or services to customers
would reflect an amount that the Group expects to receive in exchange for those goods or services. In
applying this Standard, the Group takes into account the terms of the contract and all relevant facts and
circumstances.
Penjabaran mata uang asing Transaksi dalam mata uang asing dijabarkan ke mata uang Rupiah dengan menggunakan kurs nilai Foreign currency translation
tukar yang berlaku pada tanggal transaksi. Aset dan liabilitas moneter dalam mata uang asing
dijabarkan ke dalam mata uang Rupiah dengan menggunakan kurs penutup.Keuntungan dan kerugian
selisih kurs yang timbul dari dan dari penjabaran aset dan liabilitas moneter dalam mata uang asing
penyelesaian transaksi dalam mata uang asing diakui di dalam laba rugi.Transactions in foreign
currencies are debited into Rupiah using the exchange rate in effect on the date of the transaction.
Page 18
Monetary assets and liabilities denominated in foreign currencies are denominated in Rupiah using the
closing rate.The gains and losses of the exchange rate difference arising from and from the elaboration
of monetary assets and liabilities in foreign currency settlement of transactions in foreign currency are
recognized in the profit and loss.
Transaksi dengan pihak berelasi Sesuai dengan PSAK 7, ?Pengungkapan Pihak-pihak Berelasi?, pihak dianggap berelasi jika salah Transactions with related parties
satu pihak memiliki kemampuan untuk mengendalikan (dengan cara kepemilikan, secara langsung
atau tidak langsung) atau mempunyai pengaruh signifikan (dengan cara partisipasi dalam kebijakan
keuangan dan operasional) atas pihak lain dalam mengambil keputusan keuangan dan
operasional.Seluruh transaksi signifikan dengan pihak-pihak berelasi diungkapkan dalam Catatan 30
atas laporan keuangan konsolidasian.In accordance with PSAK 7, ?Related Party Disclosures?, parties
are considered to be related if one party has the ability to control (by way of ownership, directly or
indirectly) or exercise significant influence (by way of participation in the financial and operating
policies) over the other party in making financial and operating decisions.All significant transactions
with related parties are disclosed in the Note 30 to the consolidated financial statements.
Pajak penghasilan Pajak terutang kini didasarkan pada laba kena pajak tahun berjalan. Pendapatan kena pajak berbeda Income taxes
dari laba yang dilaporkan dalam laba rugi Grup karena tidak termasuk pos-pos dari pendapatan atau
beban yang dapat dikenakan pajak atau dikurangkan di tahun-tahun lainnya dan selanjutnya tidak
termasuk pos-pos yang tidak dapat dikenakan pajak atau dikurangkan dari pajak. Liabilitas pajak kini
Grup untuk dihitung dengan menggunakan tarif pajak yang berlaku atau secara substansial berlaku
pada tanggal pelaporan.Manajemen secara berkala mengevaluasi jumlah yang dilaporkan di dalam
Surat Pemberitahuan Tahunan (?SPT?) terkait dengan keadaan dimana peraturan pajak yang berlaku
memerlukan interpretasi dan, jika diperlukan, manajemen akan menghitung provisi atas jumlah yang
mungkin timbul.The current tax payable is based on taxable profit for the year. Taxable profit differs
from profit as reported in the respective profit or loss of the Group because it excludes items of income
or expense that are taxable or deductible in other years and it further excludes items that are not
taxable nor deductible. The respective liability for current tax of each Group in the Group is calculated
using tax rates that have been enacted or substantively enacted by the end of the reporting
period.Management periodically evaluates the amount reported in the Annual Tax Return (?SPT?) in
relation to the circumstances in which the applicable tax regulations are subject to interpretation and, if
necessary, the management will calculate the provision that may arise
Imbalan kerja karyawan Grup menyediakan imbalan kerja pasti kepada karyawannya sesuai dengan Peraturan Pemerintah Employee benefits
(?PP?) No. 35 tahun 2021 untuk Undang-Undang Nomor 11 Tahun 2020 (Undang-Undang Cipta
Kerja) yang diundangkan pada November 2020. Pada tanggal 31 Desember 2020, Grup menyediakan
imbalan kerja pasti kepada karyawannya sesuai dengan Undang-undang Ketenagakerjaan Indonesia
No. 13/2003. Program imbalan pasti ini tidak didanai.Liabilitas neto Grup atas program imbalan pasti
dihitung dari nilai kini liabilitas imbalan kerja pasti pada akhir periode pelaporan dikurangi nilai wajar
aset program, jika ada. Perhitungan liabilitas imbalan kerja dilakukan dengan menggunakan metode
Projected Unit Credit dalam perhitungan aktuaria yang dilakukan setiap akhir periode pelaporan.the
Group provides defined employee benefits to their employees in accordance with Implementing
Regulation (?PP?) No. 35 of 2021 of Law No. 11 of 2020 (Job Creation Law) enacted in November
2020. As of December 31, 2020 the Group provides defined employee benefits to their employees in
accordance with Indonesian Labor Law No. 13/2003. The defined benefit plan is unfunded.The Group
net liabilities in respect of the defined benefit plan is calculated as the present value of the employee
benefits liability at the end of the reporting period less the fair value of plan assets, if any. The
employee benefits liability is determined using the Projected Unit Credit method with actuarial
valuations being carried out at the end of each reporting period.
Page 19
Laba per saham Jumlah laba neto per saham dasar dihitung dengan membagi laba tahun berjalan yang dapat Earnings per share
diatribusikan kepada pemilik Entitas Induk dengan rata-rata tertimbang jumlah saham biasa yang
beredar pada tahun yang bersangkutan.Laba per saham dilusian dihitung manakala Grup memiliki
instrumen berpotensi saham biasa yang bersifat dilutif.Basic earnings per share are calculated by
dividing net profit for the year attributable to owner of the parent by the weighted average number of
ordinary shares out standing during the year.Diluted earnings per share is calculated when Group has
instruments which are dilutive potential ordinary shares.
Pelaporan segmen Segmen adalah bagian khusus dari Grup yang terlibat baik dalam menyediakan produk dan jasa Segment reporting
(segmen usaha), maupun dalam menyediakan produk dan jasa dalam lingkungan ekonomi tertentu
(segmen geografis), yang memiliki risiko dan imbalan yang berbeda dari segmen lainnya.Pendapatan,
beban, hasil, aset dan liabilitas segmen termasuk akun-akun yang dapat diatribusikan langsung
kepada suatu segmen serta hal-hal yang dapat dialokasikan dengan dasar yang sesuai kepada
segmen tersebut. Segmen ditentukan sebelum saldo dan transaksi antar perusahaan, dieliminasi
sebagai bagian dari proses konsolidasi.A segment is a distinguishable component of the Group that
engaged either in providing certain products (business segment), or in providing products within a
particular economic environment (geographical segment), which is subject to risks and rewards that are
different from those of other segments.Segment revenue, expenses, results, assets and liabilities
include items directly attributable to a segment as well as those that can be allocated on a reasonable
basis to that segment. Segments are determined before inter-company balances and transactions are
eliminated as part of consolidation process.
Kombinasi bisnis Kombinasi bisnis, kecuali kombinasi bisnis entitas sepengendali, dicatat dengan menggunakan metode Business combination
akuisisi. Biaya perolehan dari sebuah akuisisi diukur pada nilai agregat imbalan yang dialihkan, diukur
pada nilai wajar pada tanggal akuisisi dan jumlah setiap KNP pada pihak yang diakuisisi. Untuk setiap
kombinasi bisnis, pihak pengakuisisi mengukur KNP pada entitas yang diakuisisi pada nilai wajar atau
sebesar proporsi kepemilikan KNP atas aset neto yang teridentifikasi dari entitas yang diakuisisi.
Biaya-biaya akuisisi yang timbul dibebankan langsung dan disajikan sebagai beban administrasi.Ketika
melakukan akuisisi atas sebuah bisnis, Grup mengklasifikasikan dan menentukan aset keuangan yang
diperoleh dan liabilitas keuangan yang diambil alih berdasarkan pada persyaratan kontraktual, kondisi
ekonomi dan kondisi terkait lain yang ada pada tanggal akuisisi. Efektif 1 Januari 2021, saat penerapan
amendemen PSAK 22 ?Kombinasi Bisnis?, Grup dapat memilih untuk menerapkan ?pengujian
konsentrasi nilai wajar? yang mengijinkan penilaian yang disederhanakan apakah rangkaian aktivitas
dan aset yang diakuisisi bukan merupakan suatu bisnis. Pengujian konsentrasi dapat diterapkan
secara terpisah untuk setiap transaksi. Pengujian konsentrasi opsional terpenuhi jika secara
substansial seluruh nilai wajar aset bruto yang diakuisisi terkonsentrasi dalam aset teridentifikasi
tunggal atau kelompok aset teridentifikasi serupa. Jika pengujian terpenuhi, rangkaian aktivitas dan
aset ditentukan bukan merupakan suatu bisnis dan tidak diperlukan penilaian lanjutan. Jika pengujian
tidak terpenuhi atau jika Grup memilih untuk tidak menerapkan pengujian tersebut, penilaian yang
detail harus dilakukan sesuai dengan persyaratan normal dalam PSAK 22.When the Group acquires a
business, it assesses the financial assets acquired and liabilities assumed for appropriate classification
and designation in accordance with the contractual terms, economic circumstances and pertinent
conditions as of the acquisition date.At acquisition date, goodwill is initially measured at cost being the
excess of the aggregate of the consideration transferred and the amount recognized for NCI over the
net identifiable assets acquired and liabilities assumed. If this consideration is lower than the fair value
of the net assets of the subsidiary acquired, the difference is recognized in profit or loss.
Goodwill Goodwill diuji penurunan nilainya setiap tahun dan dicatat sebesar biaya perolehan dikurangi dengan Goodwill
akumulasi penurunan nilai. Penurunan nilai goodwill tidak dapat dipulihkan. Keuntungan atau kerugian
Page 20
yang diakui pada saat pelepasan entitas anak harus memperhitungkan nilai tercatat goodwill dari
entitas anak yang dijual tersebut.Goodwill dialokasikan ke Unit Penghasil Kas (?UPK?) untuk tujuan uji
penurunan nilai. Alokasi dilakukan ke UPK atau kelompok UPK yang diharapkan akan mendapat
manfaat dari kombinasi bisnis yang menimbulkan goodwill tersebut.Goodwill is tested annually for
impairment and carried at cost less accumulated impairment losses. Impairment losses on goodwill are
not reversed. Gains and losses on the disposal of an entity include the carrying amount of goodwill
relating to the entity sold.Goodwill is allocated to Cash Generating Units (?CGU?) for the purpose of
impairment testing. The allocation is made to those CGU or groups of CGU that are expected to benefit
from the business combination in which the goodwill arose.
Investasi pada entitas asosiasi Entitas asosiasi adalah seluruh entitas dimana Grup memiliki pengaruh signifikan namun bukan Investment in associates
pengendalian, biasanya melalui kepemilikan hak suara antara 20% dan 50%. Investasi entitas asosiasi
dicatat dengan metode ekuitas. Sesuai metode ekuitas, investasi entitas asosiasi pada awalnya dicatat
pada biaya dan nilai tercatat akan meningkat atau menurun untuk mengakui bagian investor atas laba
rugi. Di dalam investasi Grup atas entitas asosiasi termasuk goodwill yang diidentifikasi ketika akuisisi
sejak tanggal perolehan.An associate is an entity over which the Group has significant influence but not
control, generally accompanying a shareholding of between 20% and 50% of the voting rights.
Investments in associates are accounted for using the equity method. Under the equity method, the
investment in an associate is initially recognized at cost, and the carrying amount is increased or
decreased to recognize the investor's share of the profit or loss of the investee after the date of
acquisition. The Group?s investment in associates includes goodwill identified on acquisition.
Instrumen keuangan Grup mengakui aset keuangan atau liabilitas keuangan dalam laporan posisi keuangan konsolidasian, Financial instruments
jika dan hanya jika, Grup menjadi salah satu pihak dalam ketentuan pada kontrak instrumen tersebut.
Pada saat pengakuan awal aset keuangan atau liabilitas keuangan, Grup mengukur pada nilai
wajarnya. Dalam hal aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba
rugi, nilai wajar tersebut ditambah atau dikurang dengan biaya transaksi yang dapat diatribusikan
secara langsung dengan perolehan atau penerbitan asetkeuangan atau liabilitas keuangan tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan perolehan aset keuangan dan penerbitan
liabilitas keuangan yang diklasifikasikan pada nilai wajar melalui laba rugi dibebankan segera.The
Group recognize a financial assets or a financial liabilities in the consolidatedstatement of financial
position when, and only when, it becomes a party to the contractual provisions of the instrument. At
initial recognition, the Group measures all financial assets and financial liabilites at its fair value. In the
case of a financial asset or financial liability not at fair value through profit or loss, fair value plus or
minus with the transaction costs that are directly attributtable to the acquisition or issue of the financial
asset or financial liability. Transaction costs incurred on acquisition of a financial asset and issue of a
financial liability classified at fair value through profit or loss are expensed immediately.
Page 21
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Penjabaran Penurunan
Entitas anak
Aset tetap, awal Penambahan aset Pengurangan Reklasifikasi laporan Revaluasi (pemulihan) Aset tetap, akhir
baru aset
periode tetap aset tetap aset tetap keuangan aset tetap nilai aset periode
tetap
aset tetap tetap
Translation New Impairment
Revaluation
Property, plant, and Disposals in Reclassifications adjustment in subsidiaries (recovery) of Property, plant,
Addition in property, of property,
equipment, property, plant, of property, plant, property, in property, property, and equipment,
plant, and equipment plant, and
beginning period and equipment and equipment plant, and plant, and plant, and end period
equipment
equipment equipment equipment
Nilai Tanah, dimiliki Land, directly owned Carrying
0 0
perolehan, langsung amount, gross
kotor Bangunan dan Building and
fasilitasnya, leasehold
275,258,000 275,258,000
dimiliki langsung improvement,
directly owned
Mesin dan Machinery and
peralatan, dimiliki 0 equipment, directly
langsung owned
Alat berat, dimiliki Heavy equipment,
0
langsung directly owned
Alat Transportation
pengangkutan, 0 equipment, directly
dimiliki langsung owned
Perabot dan Furniture and office
( 173,250,000
peralatan kantor, 2,146,301,357 3,790,782,664 5,763,834,021 equipment, directly
)
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 0 0 directly owned
langsung
Pesawat, dimiliki Aircraft, directly
0
langsung owned
Kapal, dimiliki Vessels, directly
0
langsung owned
Menara BTS Tower, directly
telekomunikasi, 0 owned
dimiliki langsung
Page 22
Jaringan Fiber 0 Fiber Optic Network,
Optik, dimiliki directly owned
langsung
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure,
dimiliki langsung directly owned
Peralatan Technical
Teknikal, dimiliki 0 Equipment, directly
langsung owned
Lainnya, dimiliki Others, directly
0 480,042,744 480,042,744
langsung owned
Dimiliki ( 173,250,000 Directly owned
2,421,559,357 4,270,825,408 6,519,134,765
langsung )
Bangunan, aset Building, right of use
2,445,952,168 112,449,363 2,558,401,531
hak guna assets
Perabot dan Furniture and office
peralatan kantor, 0 equipment, rights of
aset hak guna use assets
Kendaraan Motor vehicle, rights
bermotor, aset 0 of use assets
hak guna
Pesawat, aset hak Aircraft, right of use
0
guna assets
Kapal, aset hak Vessels, right of use
0
guna assets
Menara BTS Tower, right of
telekomunikasi, 0 use assets
aset hak guna
Jaringan Fiber Fiber Optic Network,
Optik, aset hak 0 right of use assets
guna
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure, right
aset hak guna of use assets
Peralatan Technical
Teknikal, aset hak 0 Equipment, right of
guna use assets
Lainnya, aset hak Others, right of use
0
guna assets
Aset hak guna 2,445,952,168 112,449,363 2,558,401,531 Right of use assets
Bangunan, dalam Building, assets
9,851,205,500 9,851,205,500
penyelesaian under construction
Page 23
Aset dalam 0 9,851,205,500 (0) 0 0 0 0 (0) 9,851,205,500 Assets under
penyelesaian construction
Aset tetap ( 173,250,000 Property, plant, and
4,867,511,525 14,234,480,271 0 0 0 0 (0) 18,928,741,796
) equipment
Akumulasi Tanah, dimiliki Land, directly owned Carrying
0
depresiasi langsung amount,
Bangunan dan Building and accumulated
fasilitasnya, leasehold depreciation
79,505,000 51,610,875 131,115,875
dimiliki langsung improvement,
directly owned
Mesin dan Machinery and
peralatan, dimiliki 0 equipment, directly
langsung owned
Alat berat, dimiliki Heavy equipment,
0
langsung directly owned
Alat Transportation
pengangkutan, 0 equipment, directly
dimiliki langsung owned
Perabot dan Furniture and office
( 87,828,125
peralatan kantor, 616,463,828 616,576,831 1,145,212,534 equipment, directly
)
dimiliki langsung owned
Kendaraan Motor vehicle,
bermotor, dimiliki 0 directly owned
langsung
Pesawat, dimiliki Aircraft, directly
0
langsung owned
Kapal, dimiliki Vessels, directly
0
langsung owned
Menara BTS Tower, directly
telekomunikasi, 0 owned
dimiliki langsung
Jaringan Fiber Fiber Optic Network,
Optik, dimiliki 0 directly owned
langsung
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure,
dimiliki langsung directly owned
Peralatan Technical
Teknikal, dimiliki 0 Equipment, directly
langsung owned
Lainnya, dimiliki Others, directly
40,003,562 40,003,562
langsung owned
Page 24
Dimiliki 695,968,828 708,191,268 ( 87,828,125 1,316,331,971 Directly owned
langsung )
Mesin, aset hak Machinery, right of
0
guna use assets
Alat Transportation
pengangkutan, 0 equipment, right of
aset hak guna use assets
Alat berat, aset Heavy equipment,
0
hak guna right of use assets
Bangunan, aset Building, right of use
838,728,754 67,207,341 905,936,095
hak guna assets
Perabot dan Furniture and office
peralatan kantor, 0 equipment, rights of
aset hak guna use assets
Kendaraan Motor vehicle, rights
bermotor, aset 0 of use assets
hak guna
Pesawat, aset hak Aircraft, right of use
0
guna assets
Kapal, aset hak Vessels, right of use
0
guna assets
Menara BTS Tower, right of
telekomunikasi, 0 use assets
aset hak guna
Jaringan Fiber Fiber Optic Network,
Optik, aset hak 0 right of use assets
guna
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure, right
aset hak guna of use assets
Peralatan Technical
Teknikal, aset hak 0 Equipment, right of
guna use assets
Lainnya, aset hak Others, right of use
0
guna assets
Aset hak guna 838,728,754 67,207,341 905,936,095 Right of use assets
Aset dalam Assets under
0 0 (0)
penyelesaian construction
Aset tetap ( 87,828,125 Property, plant, and
1,534,697,582 775,398,609 2,222,268,066
) equipment
Nilai Aset tetap Property, plant, and Carrying
3,332,813,943 16,706,473,730
perolehan equipment amount
Page 25
Page 26
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Penjabaran
Entitas anak
Aset tetap, awal Penambahan aset Pengurangan Reklasifikasi aset laporan Revaluasi aset Aset tetap, akhir
baru aset
periode tetap aset tetap tetap keuangan aset tetap periode
tetap
tetap
Translation New
Property, plant, and Addition in property, Disposals in Reclassifications of Revaluation of Property, plant,
adjustment in subsidiaries in
equipment, plant, and property, plant, property, plant, and property, plant, and equipment,
property, plant, property, plant,
beginning period equipment and equipment equipment and equipment end period
and equipment and equipment
Nilai Bangunan dan Building and leasehold Carrying
perolehan, fasilitasnya, dimiliki 110,758,000 164,500,000 275,258,000 improvement, directly amount, gross
kotor langsung owned
Perabot dan Furniture and office
peralatan kantor, 984,276,621 1,162,024,736 2,146,301,357 equipment, directly
dimiliki langsung owned
Dimiliki langsung 1,095,034,621 1,326,524,736 2,421,559,357 Directly owned
Mesin, aset hak Machinery, right of
0
guna use assets
Alat pengangkutan, Transportation
aset hak guna 0 equipment, right of
use assets
Alat berat, aset hak Heavy equipment,
0
guna right of use assets
Bangunan, aset hak Building, right of use
633,319,176 1,728,812,992 83,820,000 2,445,952,168
guna assets
Perabot dan Furniture and office
peralatan kantor, 0 equipment, rights of
aset hak guna use assets
Kendaraan Motor vehicle, rights of
bermotor, aset hak 0 use assets
guna
Pesawat, aset hak Aircraft, right of use
0
guna assets
Kapal, aset hak Vessels, right of use
0
guna assets
Menara BTS Tower, right of
telekomunikasi, 0 use assets
Page 27
aset hak guna
Jaringan Fiber Fiber Optic Network,
Optik, aset hak 0 right of use assets
guna
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure, right of
aset hak guna use assets
Peralatan Teknikal, Technical Equipment,
0
aset hak guna right of use assets
Lainnya, aset hak Others, right of use
83,820,000 ( 83,820,000 ) 0
guna assets
Aset hak guna 717,139,176 1,728,812,992 0 2,445,952,168 Right of use assets
Aset tetap Property, plant, and
1,812,173,797 3,055,337,728 (0) 0 0 0 0 4,867,511,525
equipment
Akumulasi Bangunan dan Building and leasehold Carrying
depresiasi fasilitasnya, dimiliki 41,534,250 37,970,750 79,505,000 improvement, directly amount,
langsung owned accumulated
Mesin dan Machinery and depreciation
peralatan, dimiliki 0 equipment, directly
langsung owned
Alat berat, dimiliki Heavy equipment,
0
langsung directly owned
Alat pengangkutan, Transportation
dimiliki langsung 0 equipment, directly
owned
Perabot dan Furniture and office
peralatan kantor, 252,233,460 364,230,368 616,463,828 equipment, directly
dimiliki langsung owned
Kendaraan Motor vehicle, directly
bermotor, dimiliki 0 0 0 owned
langsung
Pesawat, dimiliki Aircraft, directly
0
langsung owned
Kapal, dimiliki Vessels, directly
0
langsung owned
Menara BTS Tower, directly
telekomunikasi, 0 owned
dimiliki langsung
Jaringan Fiber Fiber Optic Network,
Optik, dimiliki 0 directly owned
langsung
Infrastruktur Telecommunication
Page 28
Telekomunikasi, 0 Infrastructure, directly
dimiliki langsung owned
Peralatan Teknikal, Technical Equipment,
0
dimiliki langsung directly owned
Lainnya, dimiliki Others, directly owned
0
langsung
Dimiliki langsung 293,767,710 402,201,118 695,968,828 Directly owned
Mesin, aset hak Machinery, right of
0
guna use assets
Alat pengangkutan, Transportation
aset hak guna 0 equipment, right of
use assets
Alat berat, aset hak Heavy equipment,
0
guna right of use assets
Bangunan, aset hak Building, right of use
399,159,595 439,569,159 838,728,754
guna assets
Perabot dan Furniture and office
peralatan kantor, 0 equipment, rights of
aset hak guna use assets
Kendaraan Motor vehicle, rights of
bermotor, aset hak 0 use assets
guna
Pesawat, aset hak Aircraft, right of use
0
guna assets
Kapal, aset hak Vessels, right of use
0
guna assets
Menara BTS Tower, right of
telekomunikasi, 0 use assets
aset hak guna
Jaringan Fiber Fiber Optic Network,
Optik, aset hak 0 right of use assets
guna
Infrastruktur Telecommunication
Telekomunikasi, 0 Infrastructure, right of
aset hak guna use assets
Peralatan Teknikal, Technical Equipment,
0
aset hak guna right of use assets
Lainnya, aset hak Others, right of use
0
guna assets
Aset hak guna 399,159,595 439,569,159 838,728,754 Right of use assets
Aset tetap Property, plant, and
692,927,305 841,770,277 1,534,697,582
equipment
Page 29
Nilai perolehan Aset tetap Property, plant, and Carrying amount
1,119,246,492 3,332,813,943
equipment
Page 30
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Pada tanggal 30 September 2023 dan 31 Desember 2022, tidak ada aset tetap yang telah disusutkan Disclosure of notes for property, plant and
penuh.Pada tanggal 30 September 2023 dan 31 Desember 2022, tidak ada jumlah tercatat aset tetap equipment
yang tidak dipakai sementara.Pada tanggal 30 September 2023 dan 31 Desember 2022, tidak ada
jumlah tercatat aset tetap yang dihentikan dari penggunaan aktif dan tidak diklasifikasikan sebagai
tersedia untuk dijual.Manajemen Grup telah mengkaji ulang atas estimasi umur ekonomis, metode
penyusutan, dan nilai residu pada setiap akhir periode pelaporan. Berdasarkan hasil penelaahan
manajemen Grup, tidak terdapat kejadian atau perubahan keadaan yang mengindikasikan adanya
penurunan nilai aset tetap pada tanggal 30 September 2023 dan 31 Desember 2022.Pada tanggal 30
September 2023 dan 31 Desember 2022, Aset tetap bangunan dan perlatan kantor telah diasuransikan
terhadap risiko kerusakan dan kerugian lainnya.Manajemen berpendapat bahwa pertanggungan
asuransi cukup untuk menutupi kerugian atas segala resiko.On September 30, 2023 and December
31, 2022, there isn?t fixed asset that has been fully depreciated.On September 30, 2023 and
December 31, 2022, there isn?t fixed assets that temporarily unused.On September 30, 2023 and
December 31, 2022, there isn?t fixed assets that retired from active use and not classified as available
for sale.The Group's management has reviewed the estimated economic life, depreciation methods,
and residual value at the end of each reporting period. Based on the results of the review of the
Group's management, there were no events or changes in circumstances indicating a decrease in the
value of fixed assets on September 30, 2023 and December 31, 2022.As of September 30, 2023 and
December 31, 2022, fixed assets building and Office equipment are insured against damage and
losses and other risks.Management believes insurance coverage is edequate to cover possible loss
that may arise from all the risk.
Page 31
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak ketiga 1 PT Goto Gojek Third party 1
6,068,068,582 8,310,376,165
Tokopedia TBK
Pihak ketiga 2 PT Shopee Third party 2
International 3,575,004,920 4,789,136,382
Indonesia
Pihak ketiga 3 PT Filia Sukses Third party 3
1,728,207,614 3,701,912,169
Mandiri
Pihak ketiga lainnya 4,812,721,598 11,876,204,489 Other third parties
Pihak ketiga 16,184,002,714 28,677,629,205 Third parties
Tipe pihak 16,184,002,714 28,677,629,205 Type of parties
Page 32
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Revenue from sales is recognized as a representation of the delivery of goods or the rendering of Disclosure of notes for revenue
services at the amount that correctly represents the performed obligation and the right to receive
consideration in exchange for the goods and/or services. Revenue recognition depends on whether the
transfer is being settled over time or at a certain point in time. In any case, the transfer of control is
taken into account.
Page 33
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 September 30 September
2023 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 jasa 1 Media 902,475,000 4,398,734,420 Service revenue 1
Pendapatan dari jasa 2 Holding 1,436,000,000 Service revenue 2
Pendapatan dari jasa 902,475,000 5,834,734,420 Service revenue
Pendapatan dari produk Product revenue 1
Kosmetik 3,304,674,508 4,855,917,400
1
Pendapatan dari produk Product revenue 2
Sabun 5,442,382,938 8,930,802,474
2
Pendapatan dari produk Product revenue 3
Sepatu 6,534,470,268 9,056,174,911
3
Pendapatan dari Product revenue
15,281,527,714 22,842,894,785
produk
Tipe pendapatan 16,184,002,714 28,677,629,205 Type of revenue
Page 34
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Catatan untuk pendapatan lebih dari 10% Note for revenue with value
more than 10%
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak 1 PT Goto Gojek Party 1
6,068,068,582 8,310,376,165
Tokopedia TBK
Pihak 2 PT Shopee Party 2
International 3,575,004,920 4,789,136,382
Indonesia
Pihak 3 PT Filia Sukses Party 3
1,728,207,614 3,701,912,169
Mandiri
Pihak dengan Party with revenue
pendapatan lebih dari 11,371,281,116 16,801,424,716 more than 10%
10%
Page 35
[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 Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha 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 tempo Umur 557,471,370 2,466,083,392 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 274,809,750 1,897,795,510 1 - 30 days Overdue
31 - 60 hari 1,420,500 286,330,170 31 - 60 days
61 - 90 hari 1,275,400 7,376,011 61 - 90 days
Lebih dari 90 hari 1,912,467,252 161,556,005 More than 90 days
Umur 2,189,972,902 2,353,057,696 Aging
Jatuh tempo Umur 2,747,444,272 (0) 2,747,444,272 4,819,141,088 (0) 4,819,141,088 Aging Due status
Page 36
[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 September 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
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of Trade receivables impairment of Trade receivables
trade receivables gross gross
trade receivables trade receivables
Pihak ketiga Pihak 1 PT Mitra Ultima Rank 1, counterparty Third party
867,600,000 910,600,000
Utama
Pihak 2 CV Global Tujuh Rank 2, counterparty
788,700,000 845,700,000
Sejahtera
Pihak 3 PT Filia Sukses Rank 3, counterparty
302,692,500 1,692,246,160
Mandiri
Pihak 4 PT Sociolla Rank 4, counterparty
171,400,387 176,935,463
Retail Indonesia
Pihak 5 PT Shopee Rank 5, counterparty
International 60,010,254 59,543,024
Indonesia
Pihak 6 PT Millenium Rank 6, counterparty
44,694,000 0
Multi Persada
Pihak 7 PT Goto Gojek Rank 7, counterparty
9,880,518 786,293,051
Tokopedia Tbk
Pihak lainnya 502,466,613 347,823,390 Others, counterparty
Rincian pihak 2,747,444,272 (0) 2,747,444,272 4,819,141,088 (0) 4,819,141,088 List of counterparty
Page 37
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Manajemen tidak membentuk penyisihan penurunan nilai atas piutang usaha karena manajemen Grup Disclosure of notes for trade receivables
berkeyakinan bahwa seluruh piutang usaha dapat ditagih. Management does not provide an allowance
for impairment of trade receivables because the Group's management believes that all trade
receivables are collectible.
Page 38
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 24,435,441,072 6,144,383,286 Finished goods
Persediaan, kotor 24,435,441,072 6,144,383,286 Inventories, gross
Persediaan 24,435,441,072 6,144,383,286 Inventories
Page 39
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Pada tanggal 30 September 2023 dan 31 Desember 2022, Grup telah mengasuransikan Disclosure of notes for inventories
persediaannya yang disimpan di gudang atas resiko kebakaran dan resiko lainnya.Manajemen
berpendapat bahwa pertanggungan asuransi cukup untuk menutupi kerugian atas segala
resiko.Berdasarkan penelaahan manajemen Grup, tidak terdapat kejadian-kejadian atau
perubahan-perubahan keadaan yang mengindikasikan adanya penurunan nilai persediaan pada
tanggal 30 September 2023 dan 31 Desember 2022, sehingga tidak diperlukan adanya penyisihan
atas penurunan nilai persediaan.As of September 30, 2023 and December 31, 2022, the Group has
insured their inventory in the warehause from the fire risk and other risk. Management belives
insurance coverage is adequate to cover possible loss that may arise from all the risk.Based on the
review of the Group's management, there are no events or changes in circumstances that indicate a
decrease in the value of inventory on September 30, 2023 and December 31, 2022, so there is no
need for an allowance for a decrease in the value of inventory.
Page 40
[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 223,823,342 733,199,578 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 331,313,747 1 - 30 days Overdue
31 - 60 hari 598,057,662 31 - 60 days
61 - 90 hari 23,514,577 61 - 90 days
Lebih dari 90 hari 589,495,620 More than 90 days
Umur 1,542,381,606 0 Aging
Jatuh tempo Umur 1,766,204,948 733,199,578 Aging Due status
Page 41
[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
30 September 31 December
2023 2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT Blessindo Anugrah Rank 1, counterparty Third party
1,478,529,799 613,487,920
Sentosa
Pihak 2 PT Cosmax Indonesia 134,054,492 Rank 2, counterparty
Pihak 3 PT Cedefindo 89,060,850 Rank 3, counterparty
Pihak lainnya 64,559,807 119,711,658 Others, counterparty
Rincian pihak 1,766,204,948 733,199,578 List of counterparty
Page 42
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Tidak ada jaminan yang diberikan oleh Grup untuk utang usaha di atas.Semua utang usaha Disclosure of notes for trade payables
didenominasi dalam mata uang Rupiah.No collateral was provided by the Group for the above trade
payables.All trade payables are denominated in Rupiah.
Page 43
[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
Barang jadi awal 6,144,383,286 4,860,054,098 Beginning finish goods inventory
Pembelian barang jadi 23,597,381,875 11,218,922,203 Purchased finish goods inventory
Barang jadi akhir 24,435,441,072 7,431,747,791 Ending finish goods inventory
Biaya overhead lainnya 1,012,434,903 846,172,552 Overhead
Beban pokok pendapatan Other cost of goods sold
401,174,460 717,611,396
lainnya
Beban pokok penjualan dan Cost of sales and revenue
6,719,933,452 10,211,012,458
pendapatan
Page 44
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 45
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 46
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 47
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 48
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 49
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 50
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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