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Page 1
Nomor Surat                        B-372-DIR/ETT-BEEF/XI/2023
Nama Emiten                        PT Estika Tata Tiara Tbk.
Kode Emiten                        BEEF
Perihal                            Penyampaian Laporan Keuangan Interim Auditan



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 De Glow      Pengolahan       Jl. Industri     2009        beroperasi                67.104     JUTAAN        IDR      99.62
      International    makanan        Utama Raya
                                      Blok RR No
                                     2F, Cikarang -
                                         Bekasi




 Dokumen ini merupakan dokumen resmi PT Estika Tata Tiara Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                         Estika Tata Tiara 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                         PT Estika Tata Tiara 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                          BEEF                                                       Entity code
Nomor identifikasi entitas            AA873                                    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                             D2. Food & Beverage                                          Subsector
Industri                              D22. Processed Foods                                           Industry
Subindustri                           D222. Processed Foods                                     Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                      Foreign 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   Diaudit / Audited              Type of report on financial statements
Jenis opini auditor                   Wajar Tanpa Modifikasian /                  Type of auditor's opinion
                                      Unqualified
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               Ya / Yes                               Any Key Audit Matters Opinion
Jumlah Hal Audit Utama              1                                              Total Key Audit Matters
Paragraf Hal Audit Utama            Aset Biologis                            Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
                                    24 November 2023
laporan review                                                                                 review report
Auditor tahun berjalan              ALEX BELVIN & REKAN                                Current year auditor
Nama partner audit tahun berjalan   Alex Belvin M. Sihombing, SE,       Name of current year audit signing
Page 3
                                     Ak, M.Ak, CPA, ASEAN CPA,                                      partner
                                     CFrA, CPFI
Lama tahun penugasan partner yang                                      Number of years served as audit
menandatangani                                                                              signing partner
Auditor tahun sebelumnya             KAP Irfan Zulmendra                                  Prior year auditor
Nama partner audit tahun sebelumnya Dedy Syukri, SE., Ak., CA.,         Name of prior year audit signing
                                     M.Ak., 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
                                        5,193,402,433          3,082,243,215
                                                                                            equivalents
     Piutang usaha                                                                  Trade receivables
          Piutang usaha pihak                                                Trade receivables third
                                       14,465,108,960            606,990,884
          ketiga                                                                              parties
     Piutang lainnya                                                                Other receivables
          Piutang lainnya pihak                                              Other receivables third
                                          318,365,610            307,064,577
          ketiga                                                                              parties
          Piutang lainnya pihak                                                   Other receivables
                                       33,813,366,611         33,813,366,611
          berelasi                                                                   related parties
     Persediaan lancar                                                            Current inventories
          Persediaan hewan                                                         Current livestock
                                       29,110,880,891         22,910,798,882
          ternak lancar                                                                  inventories
          Persediaan lancar          138,383,982,108           8,538,020,568   Current inventories
     Biaya dibayar dimuka                                                    Current prepaid expenses
                                                        0        439,368,233
     lancar
     Uang muka lancar                                                                Current advances
          Uang muka lancar                                                              Other current
                                        2,166,033,628           1,829,219,681
          lainnya                                                                          advances
     Pajak dibayar dimuka                                                          Current prepaid taxes
                                        2,011,166,383           1,341,638,154
     lancar
     Jumlah aset lancar              225,462,306,624          72,868,710,805        Total current assets
   Aset tidak lancar                                                                    Non-current assets
     Investasi pada ventura                                                         Investments in joint
     bersama dan entitas                                                        ventures and associates
     asosiasi
          Investasi pada entitas                                                      Investments in
                                        3,908,924,351           3,908,924,351
          asosiasi                                                                        associates
     Aset pajak tangguhan            144,063,585,642         154,931,658,791        Deferred tax assets
     Aset tetap                                                                    Property, plant, and
                                     365,304,269,975         368,570,176,165
                                                                                              equipment
       Aset tidak lancar                                                              Other non-current
                                       13,401,863,889         14,738,358,088
       non-keuangan lainnya                                                        non-financial assets
       Jumlah aset tidak lancar      526,678,643,857         542,149,117,395 Total non-current assets
   Jumlah aset                       752,140,950,481         615,017,828,200                   Total assets
Liabilitas dan ekuitas                                                                   Liabilities and equity
   Liabilitas                                                                                      Liabilities
       Liabilitas jangka pendek                                                      Current liabilities
          Utang usaha                                                              Trade payables
              Utang usaha pihak                                                 Trade payables
                                     203,903,628,695         130,613,543,338
              ketiga                                                                 third parties
              Utang usaha pihak                                                 Trade payables
                                       17,397,056,307         17,131,185,566
              berelasi                                                            related parties
          Utang lainnya                                                            Other payables
              Utang lainnya pihak                                                Other payables
                                     125,951,690,372         113,344,862,637
              ketiga                                                                 third parties
              Utang lainnya pihak                                                Other payables
                                        7,038,186,947          7,038,186,947
              berelasi                                                            related parties
Page 5
      Uang muka                                                                 Current advances
      pelanggan jangka                                                           from customers
      pendek
         Uang muka                                                           Current advances
         pelanggan jangka                                                      from customers
                                    13,898,032,094           644,855,139
         pendek pihak                                                              third parties
         ketiga
      Beban akrual jangka                                                     Current accrued
                                    10,822,743,716        16,544,874,952
      pendek                                                                        expenses
      Utang pajak                     9,937,570,712       11,762,243,884        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              142,067,436          2,185,548,565             liabilities
         tahun atas liabilitas
         sewa pembiayaan
      Jumlah liabilitas                                                             Total current
                                   389,090,976,279       299,265,301,028
      jangka pendek                                                                     liabilities
  Liabilitas jangka                                                            Non-current liabilities
  panjang
      Utang pihak berelasi                                                     Non-current due to
                                    24,421,255,002        24,421,255,002
      jangka panjang                                                               related parties
      Kontrak liabilitas                                                      Non-current contract
                                   196,796,744,555       553,467,194,326
      jangka panjang                                                                     liabilities
      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
                                       452,367,304           556,779,790
         liabilitas sewa
         pembiayaan
      Kewajiban imbalan                                                                  Long-term
      pasca kerja jangka              4,275,669,018         3,595,635,420         post-employment
      panjang                                                                    benefit obligations
      Jumlah liabilitas                                                         Total non-current
                                   225,946,035,879       582,040,864,538
      jangka panjang                                                                      liabilities
  Jumlah liabilitas                615,037,012,158       881,306,165,566               Total liabilities
Ekuitas                                                                                              Equity
  Ekuitas yang                                                                  Equity attributable to
  diatribusikan kepada                                                       equity owners of parent
  pemilik entitas induk                                                                            entity
      Saham biasa                  538,431,259,500       188,431,259,500           Common stocks
      Tambahan modal                                                              Additional paid-in
                                    88,584,905,202        88,584,905,202
      disetor                                                                                 capital
      Cadangan pengukuran                                                                Reserve of
      kembali program                 2,636,729,364         3,074,211,158      remeasurements of
      imbalan pasti                                                           defined benefit plans
      Saldo laba                                                               Retained earnings
      (akumulasi kerugian)                                                                  (deficit)
         Saldo laba yang                                                           Appropriated
         telah ditentukan             6,271,589,469         6,271,589,469     retained earnings
         penggunaannya
         Saldo laba yang                                                        Unappropriated
         belum ditentukan        ( 498,172,357,340 )   ( 552,008,155,197 )    retained earnings
         penggunaannya
Page 6
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada    137,752,126,195    ( 265,646,189,868 ) attributable to equity
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                               ( 648,187,872 )       ( 642,147,498 )
   non-pengendali
   Jumlah ekuitas             137,103,938,323    ( 266,288,337,366 )                Total equity
Jumlah liabilitas dan                                                  Total liabilities and equity
                              752,140,950,481      615,017,828,200
ekuitas
Page 7
[1312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - 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
                                      383,627,761,596        21,753,292,905
usaha
Pendapatan lainnya                     49,553,052,777         1,551,096,555                        Other income
Beban tiket, penjualan, dan                                                      Ticketing, sales and promotion
                                        ( 212,441,158 )       ( 486,065,722 )
promosi                                                                                                 expenses
Beban pemeliharaan dan                                                               Maintenance and overhaul
                                      ( 1,006,286,199 )       ( 237,844,293 )
perbaikan                                                                                               expenses
Beban operasional transportasi                                                         Transportation operation
                                        ( 309,441,288 )       ( 305,424,578 )
                                                                                                        expenses
Kenaikan (penurunan)                                                                      Increase (decrease) in
persediaan barang jadi dan            130,091,379,548       ( 8,878,816,230 ) inventories of finished goods and
pekerjaan dalam proses                                                                          work in progress
Bahan baku dan barang habis                                                    Raw materials and consumables
                                    ( 448,354,920,647 )     ( 4,941,687,301 )
pakai                                                                                                       used
Beban manfaat karyawan               ( 15,402,798,062 )   ( 11,154,361,645 )       Employee benefits expenses
Beban penyusutan dan                                                             Depreciation and amortisation
                                      ( 8,825,209,467 )     ( 7,725,714,272 )
amortisasi                                                                                              expenses
Pembentukan (pembalikan)                                                       Addition (reversal) of impairment
kerugian penurunan nilai yang                                  3,026,663,321 loss recognised in profit or loss
diakui dalam laba rugi
Beban lainnya                        ( 24,112,702,439 )   ( 69,446,511,784 )                      Other expenses
Pendapatan keuangan                          4,334,373              817,924                       Finance income
Beban bunga dan keuangan                ( 234,299,115 )                               Interest and finance costs
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                       64,818,429,919     ( 76,844,555,120 )
pajak penghasilan
Pendapatan (beban) pajak             ( 10,990,850,989 )      16,901,973,714             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                       Total profit (loss) from
                                       53,827,578,930     ( 59,942,581,406 )
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                     53,827,578,930     ( 59,942,581,406 )                 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               ( 435,303,241 )                      remeasurement of defined
        manfaat pasti, setelah                                               benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan                 ( 435,303,241 )                                  that will not be
        direklasifikasi ke laba                                                  reclassified to profit or
        rugi, setelah pajak                                                                loss, after tax
    Jumlah pendapatan                                                           Total other comprehensive
    komprehensif lainnya,               ( 435,303,241 )                       0            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif          53,392,275,689     ( 59,942,581,406 )      Total comprehensive income
Laba (rugi) yang dapat                                                              Profit (loss) attributable to
diatribusikan
Page 8
  Laba (rugi) yang dapat           53,835,797,857    ( 59,927,176,232 )    Profit (loss) attributable to
  diatribusikan ke entitas induk                                                          parent entity
  Laba (rugi) yang dapat                                                   Profit (loss) attributable to
  diatribusikan ke kepentingan       ( 8,218,927 )       ( 15,405,174 )     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   53,398,316,063    ( 59,927,176,232 )   attributable to parent entity
  induk
  Laba rugi komprehensif yang                                                 Comprehensive income
  dapat diatribusikan ke             ( 6,040,374 )       ( 15,405,174 ) 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                7.66              ( 31.81 )     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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                        Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                                                       non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests        Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali   188,431,259,500         88,584,905,202               3,074,211,158           6,271,589,469       ( 552,008,155,197 )      ( 265,646,189,868 )           ( 642,147,498 )        ( 266,288,337,366 ) Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   188,431,259,500         88,584,905,202               3,074,211,158           6,271,589,469       ( 552,008,155,197 )      ( 265,646,189,868 )           ( 642,147,498 )        ( 266,288,337,366 )       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                         53,835,797,857           53,835,797,857               ( 8,218,927 )           53,827,578,930                                       Profit (loss)
  Pendapatan komprehensif lainnya                                                                    ( 437,481,794 )                                                           ( 437,481,794 )                 2,178,553            ( 435,303,241 )                     Other comprehensive income
  Penerbitan saham biasa                         350,000,000,000                                                                                                              350,000,000,000                                      350,000,000,000                        Issuance of common stocks
  Posisi ekuitas, akhir periode                  538,431,259,500         88,584,905,202               2,636,729,364           6,271,589,469       ( 498,172,357,340 )         137,752,126,195            ( 648,187,872 )           137,103,938,323               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
                                                                                                Cadangan pengukuran      Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                        Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program            ditentukan               ditentukan          diatribusikan kepada                                      Ekuitas
                                                                                                                                                                                                       non-pengendali
                                                                                                     imbalan pasti         penggunaannya            penggunaannya              entitas induk
                                                                                                       Reserve of
                                                                                                                         Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of                                                                                 Non-controlling interests        Equity
                                                                                                                              earnings                 earnings               parent entity
                                                                                                 defined benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                         Balance before restatement at beginning of
                                                 188,431,259,500         88,584,905,202                 576,345,427            6,271,589,469      ( 458,402,755,260 )      ( 174,538,655,662 )               178,422,962        ( 174,360,232,700 )
                                                                                                                                                                                                                                                                                            period
  Posisi ekuitas, awal periode                   188,431,259,500         88,584,905,202                 576,345,427            6,271,589,469      ( 458,402,755,260 )      ( 174,538,655,662 )               178,422,962        ( 174,360,232,700 )    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                       ( 59,927,176,232 )       ( 59,927,176,232 )            ( 15,405,174 )         ( 59,942,581,406 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  188,431,259,500         88,584,905,202                 576,345,427            6,271,589,469      ( 518,329,931,492 )      ( 234,465,831,894 )               163,017,788        ( 234,302,814,106 )          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
                                    375,322,731,725        19,761,987,217
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 335,369,334,234 )    ( 17,313,621,578 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                   ( 15,359,074,359 )     ( 7,702,063,028 )
       tunjangan                                                                             allowances
       Pembayaran kas lainnya                                                  Other cash payments for
                                   ( 17,215,517,761 )      ( 3,917,424,359 )
       untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                       7,378,805,371       ( 9,171,121,748 )
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                            Interests received from
                                           4,334,373                992,461
   aktivitas operasi                                                                     operating activities
   Pembayaran bunga dari                                                      Interests paid from operating
                                      ( 270,779,514 )    ( 97,775,258,946 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                    ( 3,603,859,882 )      ( 3,490,183,379 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas       ( 2,187,484,369 )                             from operating activities
   operasi
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                     from (used in) operating
   liabilitas yang diperoleh           1,321,015,979    ( 110,435,571,612 ) activities before changes in
   dari (digunakan untuk)                                                           assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                       1,321,015,979    ( 110,435,571,612 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                                             3,953,967,819
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                    ( 2,998,341,110 )
   aset tetap                                                              property, plant and equipment
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                    ( 2,998,341,110 )        3,953,967,819
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                            activities
   Pembayaran pinjaman bank                             ( 449,674,356,376 )        Payments of bank loans
   Pembayaran liabilitas sewa                                                    Payments of finance lease
                                    ( 2,147,893,615 )       ( 370,000,000 )
   pembiayaan                                                                                     liabilities
   Penerimaan pinjaman lainnya                                                        Proceeds from other
                                     12,606,827,735       556,076,969,213
                                                                                                borrowings
Page 12
   Pembayaran pinjaman                                ( 832,841,000 ) Payments of other borrowings
   lainnya
   Penerimaan utang pihak                                            Proceeds from due to related
                                                       1,032,562,723
   berelasi                                                                               parties
   Pembayaran utang pihak                                              Payments of due to related
                                 ( 6,670,449,771 )
   berelasi                                                                               parties
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                   3,788,484,349     106,232,334,560
   (digunakan untuk) aktivitas                                               financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                   2,111,159,218      ( 249,269,233 )
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                   3,082,243,215       1,219,882,252
awal periode                                                            flows, beginning of the period
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                   5,193,402,433         970,613,019
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          Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                                     Reclassifications of
                                                          Property, plant, and      Addition in property, plant,                                Property, plant, and
                                                                                                                     property, plant, and
                                                      equipment, beginning period         and equipment                                        equipment, end period
                                                                                                                         equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung            206,862,890,363                                                                        206,862,890,363             Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold
                         dimiliki langsung                   137,784,149,881                 3,906,932,010                                          141,691,081,891            improvement, directly
                                                                                                                                                                                               owned
                         Mesin dan peralatan,                                                                                                                              Machinery and equipment,
                                                              67,139,150,279                    125,550,950                                          67,264,701,229
                         dimiliki langsung                                                                                                                                            directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                                                                4,700,922,042                   150,826,118                                            4,851,748,160
                         kantor, dimiliki langsung                                                                                                                         equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                2,097,050,000                                                                          2,097,050,000
                         dimiliki langsung                                                                                                                                                     owned
                         Dimiliki langsung                   418,584,162,565                 4,183,309,078                                          422,767,471,643                  Directly owned
                         Mesin, aset hak guna                                                                                                                                 Machinery, right of use
                                                                                                                                                                       0
                                                                                                                                                                                               assets
                         Aset hak guna                                         0                                                                                       0        Right of use assets
                         Aset tetap                                                                                                                                             Property, plant, and
                                                             418,584,162,565                 4,183,309,078                                          422,767,471,643
                                                                                                                                                                                         equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                           Building and leasehold            Carrying amount,
                         dimiliki langsung                    24,471,444,902                 4,156,704,056               ( 483,621,622 )             28,144,527,336            improvement, directly     accumulated depreciation
                                                                                                                                                                                               owned
                         Mesin dan peralatan,                                                                                                                              Machinery and equipment,
                                                              20,143,533,684                 2,870,265,764                  483,621,622              23,497,421,070
                         dimiliki langsung                                                                                                                                            directly owned
                         Perabot dan peralatan                                                                                                                                   Furniture and office
                                                                3,966,463,022                   359,292,323                                            4,325,755,345
                         kantor, dimiliki langsung                                                                                                                         equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                   Motor vehicle, directly
                                                                1,432,544,792                    62,953,125                                            1,495,497,917
                         dimiliki langsung                                                                                                                                                     owned
                         Dimiliki langsung                    50,013,986,400                 7,449,215,268                                0          57,463,201,668                  Directly owned
                         Mesin, aset hak guna                                                                                                                                 Machinery, right of use
                                                                                                                                                                       0
                                                                                                                                                                                               assets
                         Aset hak guna                                         0                               0                                                       0        Right of use assets
                         Aset tetap                                                                                                                                             Property, plant, and
Page 15
                                50,013,986,400   7,449,215,268   0    57,463,201,668            equipment
Nilai perolehan   Aset tetap                                                           Property, plant, and   Carrying amount
                               368,570,176,165                       365,304,269,975
                                                                                                equipment
Page 16
[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   Tanah, dimiliki langsung            206,862,890,363                                                                       206,862,890,363            Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                   137,776,323,985                       7,825,896                                       137,784,149,881           improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              67,116,906,063                     22,244,216                                         67,139,150,279
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                4,694,063,942                      6,858,100                                          4,700,922,042
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                5,379,517,819                  671,500,000             ( 3,953,967,819 )              2,097,050,000
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                   421,829,702,172                   708,428,212             ( 3,953,967,819 )           418,584,162,565                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                             421,829,702,172                   708,428,212             ( 3,953,967,819 )           418,584,162,565
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold         Carrying amount,
                         dimiliki langsung                    18,602,892,764                 5,411,290,261                                          24,471,444,902           improvement, directly accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                              17,381,799,754                 3,218,995,807                                          20,143,533,684
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                3,289,861,550                  676,601,472                                            3,966,463,022
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                5,141,557,775                  128,621,477             ( 3,837,634,460 )              1,432,544,792
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                    44,416,111,843                 9,435,509,017             ( 3,837,634,460 )            50,013,986,400                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              44,416,111,843                 9,435,509,017             ( 3,837,634,460 )            50,013,986,400
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and          Carrying amount
                                                             377,413,590,329                                                                       368,570,176,165
                                                                                                                                                                                       equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan pihak                    Notes for revenue by parties

                                         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. SURI                                                         Third party 1
                                           136,611,672,027
                       NUSANTARA JAYA
Pihak ketiga 2         PT. SERIBU MASA                                                  Third party 2
                                           125,440,000,000
                       BERSAMA
Pihak ketiga 3         PT. RASKA                                                        Third party 3
                                            42,560,000,000
                       ANUGERAH UTAMA
Pihak ketiga 4         PT. INDO AGRO                                                    Third party 4
                                            14,434,000,000
                       INTERNATIONAL
Pihak ketiga 5         CV. SILIH WANGI                                                  Third party 5
                                            12,371,368,100
                       SAWARGI
Pihak ketiga 6         CV. PANDAWA                                                      Third party 6
                                              6,972,000,000
                       EXPRESS BEEF
Pihak ketiga 7         SUTARNO                4,966,969,000                             Third party 7
Pihak ketiga 8         PT SARANA INTI                                                   Third party 8
                                              4,704,000,000
                       PANGAN
Pihak ketiga 9         PT SAPI LIAR                                                     Third party 9
                                              2,875,951,750
                       INDONESIA
Pihak ketiga 10        PT DUNIA DAGING                                                 Third party 10
                                              3,289,986,439       4,120,960,325
                       FOOD INDUSTRIES
Pihak ketiga lainnya                        29,401,814,280       17,632,332,580    Other third parties
Pihak ketiga                               383,627,761,596       21,753,292,905        Third parties
Tipe pihak                                 383,627,761,596       21,753,292,905     Type of parties
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[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 atau            Penjualan dan        Penjualan dan
                           jasa                 pendapatan usaha     pendapatan usaha
                      Service or product name    Sales and revenue    Sales and revenue
Pendapatan dari jasa 1 Jasa Maklon                   4,402,689,239       5,329,766,827    Service revenue 1
Pendapatan dari jasa 2 Jasa Pemeliharaan                                                  Service revenue 2
                                                        77,451,369           46,770,000
                       Sapi
Pendapatan dari jasa 3 Sewa                            528,351,000         542,422,437    Service revenue 3
Pendapatan dari jasa 4 Jasa Potong Sapi              1,424,250,000                        Service revenue 4
Pendapatan dari jasa                                 6,432,741,608       5,918,959,264     Service revenue
Pendapatan dari                                                                           Product revenue 1
                       Sapi                        59,060,058,500          604,857,120
produk 1
Pendapatan dari                                                                           Product revenue 2
                       Daging                     311,505,433,211        1,884,252,661
produk 2
Pendapatan dari                                                                           Product revenue 3
                       Produk olahan                 6,505,230,044      12,986,579,642
produk 3
Pendapatan produk                                                                            Other product
                                                       124,298,233         358,644,218
lainnya                                                                                            revenue
Pendapatan dari                                                                           Product revenue
                                                  377,195,019,988       15,834,333,641
produk
Tipe pendapatan                                   383,627,761,596       21,753,292,905     Type of revenue
Page 21
[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 impairment                                                Allowance for impairment
                                       Trade receivables, gross                            Trade receivables   Trade receivables, gross                            Trade receivables
                                                                   of trade receivables                                                    of trade receivables
Belum jatuh       Umur                                                                                                                                                                         Aging     Not yet due
                                               751,349,219                                                               27,513,750
tempo
Telah jatuh tempo 1 - 30 hari                6,316,699,134                                                           1,868,500,531                                                        1 - 30 days      Overdue
                  31 - 60 hari               5,978,486,784                                                             368,379,997                                                       31 - 60 days
                  61 - 90 hari               3,130,425,492                                                               9,284,981                                                       61 - 90 days
                  Lebih dari 90 hari        36,369,830,787                                                          28,714,905,331                                                 More than 90 days
                  Umur                      51,795,442,197                                                          30,961,070,840                                                             Aging
Jatuh tempo       Umur                      52,546,791,416        ( 38,081,682,456 )        14,465,108,960          30,988,584,590        ( 30,381,593,706 )           606,990,884             Aging     Due status
Page 22
[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
                                                     Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                     usaha
                                                                              piutang usaha                                                    piutang usaha
                                                                               Allowance for                                                    Allowance for
                               Counterparty name,     Trade receivables,                                               Trade receivables,
                                                                            impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                trade receivables           gross                                                            gross
                                                                                receivables                                                      receivables
Pihak ketiga   Pihak 1         PT DUNIA                                                                                                                                                    Rank 1,    Third party
                               DAGING FOOD                 308,978,065                                                       81,949,289                                                counterparty
                               INDUSTRIES
               Pihak 2         PT. SURI                                                                                                                                                    Rank 2,
                               NUSANTARA               14,065,273,861                                                       251,050,972                                                counterparty
                               JAYA
               Pihak 3         MIDI UTAMA                                                                                                                                                  Rank 3,
                                                           262,466,700                                                      496,377,129
                               INDONESIA, PT                                                                                                                                           counterparty
               Pihak 4         INTI                                                                                                                                                        Rank 4,
                               CAKRAWALA                   106,500,000                                                         6,748,794                                               counterparty
                               CITRA PT
               Pihak 5         PT. LANGGENG                                                                                                                                                Rank 5,
                                                            78,442,891                                                      317,134,678
                               MAJU UTAMA                                                                                                                                              counterparty
               Pihak 6         LANGIT                                                                                                                                                      Rank 6,
                               FROZEN                                                                                                                                                  counterparty
                               BANDUNG                      62,999,937
                               (REVI
                               NUGRAHA)
               Pihak 7         CV. WULAN                                                                                                                                                   Rank 7,
                                                            57,218,147                                                       60,940,455
                               SARI JAYA                                                                                                                                               counterparty
               Pihak 8         HERI                                                                                                                                                        Rank 8,
                               PURNOMO                      27,633,672                                                                                                                 counterparty
                               (ADA SOSIS)
               Pihak 9         CV RUMAH                                                                                                                                                    Rank 9,
                               BEKU                         31,141,365                                                       68,894,770                                                counterparty
                               BANDUNG
               Pihak 10        LULU GROUP                                                                                                                                                 Rank 10,
                                                            19,642,159                                                      460,032,380
                               RETAIL                                                                                                                                                  counterparty
               Pihak lainnya                                                                                                                                                               Others,
Page 23
                37,526,494,619                                       29,245,456,123                                     counterparty
Rincian pihak                                                                                                                List of
                52,546,791,416 ( 38,081,682,456 )   14,465,108,960   30,988,584,590 ( 30,381,593,706 )   606,990,884
                                                                                                                       counterparty
Page 24
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 25
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                            30 September 2023   31 December 2022
     Sapi                      29,110,880,891     22,910,798,882                    Cow
     Persediaan hewan                                            Live stocks inventories,
                               29,110,880,891     22,910,798,882
     ternak kotor                                                                  gross
     Persediaan hewan                                              Livestock inventories
                               29,110,880,891     22,910,798,882
     ternak
     Barang jadi             129,644,514,666        1,460,875,466            Finished goods
     Bahan baku dan bahan                                           Raw and indirect material
                                8,739,467,442       7,077,145,102
     pembantu
     Persediaan, kotor       138,383,982,108        8,538,020,568        Inventories, gross
     Persediaan              138,383,982,108        8,538,020,568               Inventories
     Persediaan lancar       138,383,982,108        8,538,020,568         Current inventories
Page 26
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 27
[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                                2,217,235,553       15,131,185,566                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                       102,962,019,314        2,080,545,000          1 - 30 days                    Overdue
                          31 - 60 hari                           56,044,100          301,183,266         31 - 60 days
                          61 - 90 hari                        8,988,971,300        8,986,765,794         61 - 90 days
                          Lebih dari 90 hari                107,076,414,735      121,245,049,278   More than 90 days
                          Umur                              219,083,449,449      132,613,543,338               Aging
Jatuh tempo               Umur                              221,300,685,002      147,744,728,904               Aging                    Due status
Page 28
[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                BULOG                            98,898,800,000                            Rank 1, counterparty        Third party
                      Pihak 2                SURI NUSANTARA                                                             Rank 2, counterparty
                                                                              25,074,434,123         9,886,208,530
                                             JAYA, PT
                      Pihak 3                NIRWANA LESTARI, PT                 548,104,000                            Rank 3, counterparty
                      Pihak 4                CV Agritama Berkah                                                         Rank 4, counterparty
                                                                                 260,400,000             24,589,000
                                             Dunya
                      Pihak 5                SUMBER MANDIRI                        80,796,465                           Rank 5, counterparty
                      Pihak 6                PUTRA SALUYU RAYA                                                          Rank 6, counterparty
                                                                                   74,442,000
                                             FEEDMILL, CV
                      Pihak 7                TB ANUGRAH JAYA                       69,792,500                           Rank 7, counterparty
                      Pihak 8                CV MAUNG LUGAY                        62,718,200             8,000,000     Rank 8, counterparty
                      Pihak 9                EPROMAS                                                                    Rank 9, counterparty
                                             INTERNATIONAL Pte                   645,491,631         1,038,941,111
                                             Ltd
                      Pihak 10               CV PADARINGAN                                                             Rank 10, counterparty
                                                                                   52,585,750
                                             HURIP BAROKAH
                      Pihak lainnya                                          95,533,120,333       119,655,804,697      Others, counterparty
                      Rincian pihak                                         221,300,685,002       130,613,543,338      List of counterparty
Pihak berelasi        Pihak 1                PT Bina Mandiri                                                           Rank 1, counterparty       Related party
                                                                              17,397,056,307        17,131,185,566
                                             Transindo
                      Rincian pihak                                           17,397,056,307        17,131,185,566     List of counterparty
Page 29
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 30
[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       6,909,184,149       23,628,177,686         Beginning raw inventory
Pembelian bahan baku           448,354,920,647        4,941,687,301        Purchased raw inventory
Persediaan bahan baku akhir      8,453,259,015       15,754,351,624            Ending raw inventory
Bahan baku yang digunakan      446,810,845,781       12,815,513,363            Raw inventory used
Upah, tenaga kerja langsung      7,286,884,253        4,680,137,982          Wages and direct labor
Amortisasi                          37,549,622          602,275,084                      Amortization
Depresiasi                         244,935,268        1,335,089,630                      Depreciation
Sewa                                18,400,000           30,750,003                          Rent cost
Perbaikan dan pemeliharaan           3,450,500           98,134,033       Repairs and maintenance
Beban utilitas                   1,843,133,957        2,337,975,662                 Utilities expense
Biaya pabrikasi lainya             127,588,058          294,492,784  Other manufacturing overhead
Jumlah biaya produksi          456,372,787,439       22,194,368,541          Total production cost
Harga pokok produksi           456,372,787,439       22,194,368,541  Cost of goods manufactured
Barang jadi awal                24,539,635,301        1,757,857,328 Beginning finish goods inventory
Barang jadi akhir              153,086,939,983          752,867,160   Ending finish goods inventory
Beban pokok penjualan dan                                               Cost of sales and revenue
                               327,825,482,757       20,172,695,388
pendapatan
Page 31
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 32
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 33
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 35
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 36
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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