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Financial statement Text extracted ARKA

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Page 1
Nomor Surat                      146/DIR/AJP/VII/2023
Nama Emiten                      PT Arkha Jayanti Persada Tbk.
Kode Emiten                      ARKA
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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 :




Dokumen ini merupakan dokumen resmi PT Arkha Jayanti Persada Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                     PT Arkha Jayanti Persada 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 Arkha Jayanti Persada 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                          ARKA                                                           Entity code
Nomor identifikasi entitas            AA908                                        Entity identification number
Industri utama entitas                Umum / General                                        Entity main industry
Standar akutansi yang dipilih         PSAK                                     Selected accounting standards
Sektor                                C. Industrials                                                       Sector
Subsektor                             C1. Industrial Goods                                             Subsector
Industri                              C14. Machinery                                                     Industry
Subindustri                           C143. Industrial Machinery &                                  Subindustry
                                      Components
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
                                       Pemantauan Khusus / Watchlist
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal 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 Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama               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                                                                     Current year auditor
Nama partner audit tahun berjalan                                           Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                           Statement of financial position
                                      30 September 2023   31 December 2022
Aset                                                                                               Assets
  Aset lancar                                                                           Current assets
     Kas dan setara kas                                                               Cash and cash
                                          3,350,246,070      4,773,465,077
                                                                                         equivalents
     Piutang usaha                                                                Trade receivables
          Piutang usaha pihak                                              Trade receivables third
                                         84,676,242,898     82,513,535,353
          ketiga                                                                           parties
     Persediaan lancar                                                          Current inventories
          Persediaan lancar            102,093,144,552     105,165,261,352   Current inventories
     Biaya dibayar dimuka                                                  Current prepaid expenses
                                         76,004,044,751     75,990,278,000
     lancar
     Pajak dibayar dimuka                                                        Current prepaid taxes
                                          2,329,948,564       1,803,347,010
     lancar
     Jumlah aset lancar                268,453,626,835     270,245,886,792      Total current assets
   Aset tidak lancar                                                                 Non-current assets
     Piutang tidak lancar                                                         Other non-current
     lainnya                                                                               receivables
          Piutang tidak lancar                                                  Other non-current
          lainnya pihak berelasi       126,128,001,914     128,456,217,128     receivables related
                                                                                             parties
       Aset pajak tangguhan               9,791,010,900      9,791,010,900        Deferred tax assets
       Aset tetap                                                                 Property, plant, and
                                         60,514,312,953     72,091,230,280
                                                                                             equipment
       Jumlah aset tidak lancar        196,433,325,767     210,338,458,308 Total non-current assets
   Jumlah aset                         464,886,952,602     480,584,345,100                    Total assets
Liabilitas dan ekuitas                                                                 Liabilities and equity
   Liabilitas                                                                                    Liabilities
       Liabilitas jangka pendek                                                    Current liabilities
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                                Trade payables
                                         46,644,928,294     68,903,118,246
              ketiga                                                               third parties
          Beban akrual jangka                                                     Current accrued
                                         50,901,413,006     53,482,225,894
          pendek                                                                          expenses
          Utang pajak                    21,711,415,673     16,189,429,083          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 bank loans
              tempo dalam satu           33,820,575,143     34,120,575,143
              tahun atas utang
              bank
              Liabilitas jangka                                               Current maturities
              panjang yang jatuh                                               of finance lease
              tempo dalam satu            6,061,651,641       6,151,651,641            liabilities
              tahun atas liabilitas
              sewa pembiayaan
          Jumlah liabilitas                                                         Total current
                                       159,139,983,757     178,847,000,007
          jangka pendek                                                                 liabilities
       Liabilitas jangka                                                       Non-current liabilities
Page 5
  panjang
      Liabilitas jangka                                                   Long-term liabilities
      panjang setelah                                                           net of current
      dikurangi bagian                                                              maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                                   Long-term bank
         panjang atas utang     191,421,313,561       197,102,088,396                 loans
         bank
      Kewajiban imbalan                                                               Long-term
      pasca kerja jangka           3,545,829,656         3,545,829,656         post-employment
      panjang                                                                 benefit obligations
      Jumlah liabilitas                                                      Total non-current
                                194,967,143,217       200,647,918,052
      jangka panjang                                                                   liabilities
  Jumlah liabilitas             354,107,126,974       379,494,918,059               Total liabilities
Ekuitas                                                                                           Equity
  Ekuitas yang                                                               Equity attributable to
  diatribusikan kepada                                                    equity owners of parent
  pemilik entitas induk                                                                         entity
      Saham biasa               200,000,000,000       200,000,000,000           Common stocks
      Tambahan modal                                                           Additional paid-in
                                 63,558,268,075        63,558,268,075
      disetor                                                                              capital
      Cadangan pengukuran                                                             Reserve of
      kembali program               643,162,042           643,162,042       remeasurements of
      imbalan pasti                                                        defined benefit plans
      Saldo laba                                                            Retained earnings
      (akumulasi kerugian)                                                               (deficit)
         Saldo laba yang                                                     Unappropriated
         belum ditentukan     ( 153,421,604,489 )   ( 163,112,003,076 )    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                       Total equity
      diatribusikan kepada                                            attributable to equity
                                110,779,825,628       101,089,427,041
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Jumlah ekuitas               110,779,825,628       101,089,427,041               Total equity
Jumlah liabilitas dan                                                  Total liabilities and equity
                                464,886,952,602       480,584,345,100
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                    30 September 2023     30 September 2022
Penjualan dan pendapatan                                                                    Sales and revenue
                                      135,691,657,407       145,606,172,672
usaha
Beban pokok penjualan dan                                                           Cost of sales and revenue
                                    ( 112,534,850,722 )   ( 121,498,506,165 )
pendapatan
Jumlah laba bruto                       23,156,806,685        24,107,666,507                Total gross profit
Beban penjualan                       ( 7,223,532,486 )     ( 4,784,916,997 )                  Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 10,475,144,789 )    ( 15,163,555,667 )
                                                                                                       expenses
Pendapatan keuangan                      4,843,184,305         6,913,068,428                    Finance income
Beban bunga dan keuangan                ( 623,065,835 )       ( 928,313,278 )       Interest and finance costs
Pendapatan lainnya                          12,150,707           160,925,755                       Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                         9,690,398,587       10,304,874,748
pajak penghasilan
Pendapatan (beban) pajak                                        ( 2,686,518 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                         9,690,398,587       10,302,188,230
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                       9,690,398,587       10,302,188,230                 Total profit (loss)
Jumlah laba rugi komprehensif            9,690,398,587       10,302,188,230     Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                         9,690,398,587       10,302,188,230
   diatribusikan ke entitas induk                                                                parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke entitas        9,690,398,587       10,302,188,230      attributable to parent entity
   induk
Laba (rugi) per saham                                                            Earnings (loss) per share
   Laba per saham dasar                                                       Basic earnings per share
   diatribusikan kepada                                                            attributable to equity
   pemilik entitas induk                                                     owners of the parent entity
       Laba (rugi) per saham                                                 Basic earnings (loss) per
       dasar dari operasi yang                    4.85                  5.15   share from continuing
       dilanjutkan                                                                          operations
Page 7
[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 belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                       kembali program             ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                Balance before restatement at beginning of
                                         200,000,000,000        63,558,268,075                 643,162,042       ( 163,112,003,076 )          101,089,427,041       101,089,427,041
  kembali                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode           200,000,000,000        63,558,268,075                 643,162,042       ( 163,112,003,076 )          101,089,427,041       101,089,427,041   Equity position, beginning of the period
  Laba (rugi)                                                                                                         9,690,398,587             9,690,398,587         9,690,398,587                                  Profit (loss)
  Posisi ekuitas, akhir periode          200,000,000,000        63,558,268,075                 643,162,042       ( 153,421,604,489 )          110,779,825,628       110,779,825,628         Equity position, end of the period
Page 8
[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 belum      Ekuitas yang dapat
                                                              Tambahan modal
                                         Saham biasa                                       kembali program             ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                Balance before restatement at beginning of
                                         200,000,000,000        63,558,268,075                 652,077,793       ( 169,222,067,064 )           94,988,278,804        94,988,278,804
  kembali                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode           200,000,000,000        63,558,268,075                 652,077,793       ( 169,222,067,064 )           94,988,278,804        94,988,278,804   Equity position, beginning of the period
  Laba (rugi)                                                                                                        10,302,188,230            10,302,188,230        10,302,188,230                                  Profit (loss)
  Posisi ekuitas, akhir periode          200,000,000,000        63,558,268,075                 652,077,793       ( 158,919,878,834 )          105,290,467,034       105,290,467,034         Equity position, end of the period
Page 9
[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
                                    133,528,949,863      109,259,509,126
       pelanggan
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                             operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan    ( 120,138,526,545 )   ( 83,054,736,058 )     goods and services
       jasa
       Pembayaran gaji dan                                                 Payments for salaries and
                                   ( 14,771,270,324 )   ( 15,952,725,793 )
       tunjangan                                                                           allowances
   Kas diperoleh dari                                                      Cash generated from (used
                                    ( 1,380,847,006 )      10,252,047,275
   (digunakan untuk) operasi                                                              in) operations
   Penerimaan bunga dari                                                          Interests received from
                                          13,122,130           20,862,183
   aktivitas operasi                                                                   operating activities
   Pembayaran bunga dari                                                    Interests paid from operating
                                      ( 623,065,835 )      ( 928,313,278 )
   aktivitas operasi                                                                             activities
   Penerimaan pengembalian                                                 Income taxes refunded (paid)
   (pembayaran) pajak                                                            from operating activities
                                      ( 526,601,554 )      ( 682,337,165 )
   penghasilan dari aktivitas
   operasi
   Arus kas sebelum                                                              Net cash flows received
   perubahan dalam aset dan                                                      from (used in) operating
   liabilitas yang diperoleh        ( 2,517,392,265 )                        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)
                                    ( 2,517,392,265 )       8,662,259,015
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                        ( 5,480,000 )    ( 3,068,132,676 )
   aset tetap                                                              property, plant and equipment
   Penerimaan pembayaran                                                       Receipts from receivables
                                       7,158,277,387        2,215,692,368
   piutang dari pihak berelasi                                                        from related parties
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                       7,152,797,387       ( 852,440,308 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                           activities
   Pembayaran pinjaman bank         ( 5,980,774,835 )    ( 6,268,000,001 )        Payments of bank loans
   Pembayaran liabilitas sewa                                                   Payments of finance lease
                                       ( 90,000,000 )       ( 50,000,000 )
   pembiayaan                                                                                    liabilities
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                    ( 6,070,774,835 )    ( 6,318,000,001 )
   (digunakan untuk) aktivitas                                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                   Total net increase (decrease)
                                    ( 1,435,369,713 )       1,491,818,706
bersih kas dan setara kas                                                     in cash and cash equivalents
Kas dan setara kas arus kas,                                                 Cash and cash equivalents cash
Page 10
awal periode                     4,773,465,076    706,000,828     flows, beginning of the period
Efek perubahan nilai kurs pada                                 Effect of exchange rate changes
                                   12,150,707      160,925,755
kas dan setara kas                                                on cash and cash equivalents
Kas dan setara kas arus kas,                                       Cash and cash equivalents
                                 3,350,246,070   2,358,745,289
akhir periode                                                   cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[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            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                 21,910,047,978                                                  21,910,047,978            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                       Building and leasehold
                                                                  38,124,094,874                                                  38,124,094,874
                         dimiliki langsung                                                                                                         improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,
                                                                 139,341,185,752                         5,480,000               139,346,665,752
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    1,764,896,332                                                  1,764,896,332
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                  53,880,589,000                                                  53,880,589,000
                         langsung
                         Dimiliki langsung                       255,020,813,936                         5,480,000               255,026,293,936                      Directly owned
                         Kendaraan bermotor, aset hak                                                                                                     Motor vehicle, rights of use
                                                                  21,996,440,000                                                  21,996,440,000
                         guna                                                                                                                                                    assets
                         Aset hak guna                            21,996,440,000                                                  21,996,440,000                 Right of use assets
                         Aset tetap                                                                                                                             Property, plant, and
                                                                 277,017,253,936                         5,480,000               277,022,733,936
                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                            Building and leasehold Carrying amount, accumulated
                                                                  24,715,404,331                    1,387,528,558                 26,102,932,889
                         dimiliki langsung                                                                                                              improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                    Machinery and equipment,
                                                                 119,088,101,099                    5,746,053,512                124,834,154,611
                         langsung                                                                                                                                       directly owned
                         Perabot dan peralatan kantor,                                                                                                Furniture and office equipment,
                                                                    1,664,310,341                       26,984,101                  1,691,294,442
                         dimiliki langsung                                                                                                                              directly owned
                         Kendaraan bermotor, dimiliki                                                                                                   Motor vehicle, directly owned
                                                                  37,789,627,260                    4,348,213,969                 42,137,841,229
                         langsung
                         Dimiliki langsung                       183,257,443,031                  11,508,780,140                 194,766,223,171                    Directly owned
                         Kendaraan bermotor, aset hak                                                                                                     Motor vehicle, rights of use
                                                                  21,668,580,625                        73,617,187                21,742,197,812
                         guna                                                                                                                                                  assets
                         Aset hak guna                            21,668,580,625                        73,617,187                21,742,197,812                Right of use assets
                         Aset tetap                                                                                                                            Property, plant, and
                                                                 204,926,023,656                  11,582,397,327                 216,508,420,983
                                                                                                                                                                          equipment
Nilai perolehan          Aset tetap                                                                                                                            Property, plant, and               Carrying amount
                                                                  72,091,230,280                                                  60,514,312,953
                                                                                                                                                                          equipment
Page 13

          
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                              Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                 21,910,047,978                                                  21,910,047,978            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                       Building and leasehold
                                                                  38,120,534,874                         3,560,000                38,124,094,874
                         dimiliki langsung                                                                                                         improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,
                                                                 136,106,178,076                    3,235,007,676                139,341,185,752
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    1,725,831,332                       39,065,000                 1,764,896,332
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                  53,880,589,000                                                  53,880,589,000
                         langsung
                         Dimiliki langsung                       251,743,181,260                    3,277,632,676                255,020,813,936                      Directly owned
                         Kendaraan bermotor, aset hak                                                                                                     Motor vehicle, rights of use
                                                                  21,996,440,000                                                  21,996,440,000
                         guna                                                                                                                                                    assets
                         Aset hak guna                            21,996,440,000                                                  21,996,440,000                 Right of use assets
                         Aset tetap                                                                                                                             Property, plant, and
                                                                 273,739,621,260                    3,277,632,676                277,017,253,936
                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                            Building and leasehold Carrying amount, accumulated
                                                                  22,902,624,831                    1,812,779,500                 24,715,404,331
                         dimiliki langsung                                                                                                              improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                    Machinery and equipment,
                                                                 110,863,856,474                    5,797,618,624                119,088,101,099
                         langsung                                                                                                                                       directly owned
                         Perabot dan peralatan kantor,                                                                                                Furniture and office equipment,
                                                                    1,630,298,761                       34,011,580                  1,664,310,341
                         dimiliki langsung                                                                                                                              directly owned
                         Kendaraan bermotor, dimiliki                                                                                                   Motor vehicle, directly owned
                                                                  31,992,008,636                    8,224,244,625                 37,789,627,260
                         langsung
                         Dimiliki langsung                       167,388,788,702                  15,868,654,329                 183,257,443,031                    Directly owned
                         Kendaraan bermotor, aset hak                                                                                                     Motor vehicle, rights of use
                                                                  20,465,674,895                    1,202,905,730                 21,668,580,625
                         guna                                                                                                                                                  assets
                         Aset hak guna                            20,465,674,895                    1,202,905,730                 21,668,580,625                Right of use assets
                         Aset tetap                                                                                                                            Property, plant, and
                                                                 187,854,463,597                  17,071,560,059                 204,926,023,656
                                                                                                                                                                          equipment
Nilai perolehan          Aset tetap                                                                                                                            Property, plant, and               Carrying amount
                                                                  85,885,157,663                                                  72,091,230,280
                                                                                                                                                                          equipment
Page 15

          
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                           Disclosure
                                                                                30 September 2023
Pengungkapan catatan atas aset tetap   Aset bangunan pabrik dan kantor merupakan aset yang berdiri diatas tanah berlokasi di Jalan Lanbau   Disclosure of notes for property, plant and
                                       dan Jalan Bumi Pabuaran ? Bogor Jawa Barat Seluas 17.439 m2.Aset tetap mesin dan bangunan                                            equipment
                                       telah diasuransikan terhadap risiko kebakaran dan risiko lainnya. Pada tahun 2022, Perusahaan
                                       menggunakan jasa asuransi dari PT Asuransi Bintang, Tbk dengan nilai total pertanggungan Rp
                                       174.856.921.950.Manajemen berkeyakinan bahwa nilai pertanggungan tersebut cukup untuk menutup
                                       kemungkinan kerugian yang dapat timbul dari resiko tersebut.Berdasarkan hasil penelaahan,
                                       manajemen Perusahaan berkeyakinan tidak ada situasi atau keadaan yang mengindikasikan
                                       penurunan nilai aset tetap.Aset tetap berupa mesin dan bangunan telah dijaminkan atas utang Bank
                                       (lihat Catatan 13).
Page 17
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                             Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi               18,037,556,841      1,760,291,878            Finished goods
     Barang dalam proses       24,267,442,921     53,314,887,553           Work in process
     Bahan baku dan bahan                                          Raw and indirect material
                               59,788,144,790     50,090,081,921
     pembantu
     Persediaan, kotor       102,093,144,552     105,165,261,352        Inventories, gross
     Persediaan              102,093,144,552     105,165,261,352               Inventories
     Persediaan lancar       102,093,144,552     105,165,261,352         Current inventories
Page 18
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                               Disclosure
                                                                               30 September 2023
Pengungkapan catatan atas persediaan   Perusahaan tidak melakukan penyisihan penurunan nilai persediaan pada tanggal 30 Juni 2023 dan   Disclosure of notes for inventories
                                       2022.
Page 19
[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      40,359,233,535        42,513,257,117         Beginning raw inventory
Pembelian bahan baku            60,016,680,726        49,339,549,577        Purchased raw inventory
Persediaan bahan baku akhir     45,340,451,946    ( 31,416,604,079 )            Ending raw inventory
Bahan baku yang digunakan       55,035,462,315        60,436,202,615            Raw inventory used
Upah, tenaga kerja langsung      6,393,372,867         6,388,717,983          Wages and direct labor
Depresiasi                      11,512,395,145        13,007,258,374                     Depreciation
Perbaikan dan pemeliharaan       1,367,162,101           776,014,480       Repairs and maintenance
Biaya pabrikasi lainya          25,456,278,625        30,219,650,798  Other manufacturing overhead
Jumlah biaya produksi           99,764,671,053      110,827,844,250           Total production cost
Barang setengah jadi awal       53,314,887,553        22,776,480,712         Beginning wip inventory
Barang setengah jadi akhir      24,267,442,921    ( 10,215,232,245 )             Ending wip inventory
Harga pokok produksi           128,812,115,685      123,389,092,717   Cost of goods manufactured
Barang jadi awal                 1,760,291,878         1,324,879,946 Beginning finish goods inventory
Barang jadi akhir               18,037,556,841      ( 3,215,466,497 )  Ending finish goods inventory
Beban pokok penjualan dan                                                Cost of sales and revenue
                               112,534,850,722      121,498,506,165
pendapatan
Page 20
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 21
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                           Notes for long-term bank loan

                                              30 September 2023                                       31 December 2022

                                      Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                              Total utang bank, kotor                                   Total utang bank, kotor
                                         mata uang asing                                      mata uang asing
                                       Bank loan, amount in                              Bank loan, amount in foreign
                                                               Total bank loans, gross                                  Total bank loans, gross
                                          foreign currency                                        currency
Bank lokal lainnya   IDR                                                                        231,222,663,539              231,222,663,539              IDR      Other local banks
                     Mata uang                                                                                               231,222,663,539         Currency
Kreditur nama bank   Mata uang                                                                                               231,222,663,539         Currency    Creditor bank name
Page 22
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank lokal lainnya           IDR                                              231,222,663,539                IDR   Other local banks
Page 24
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 25
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 26
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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