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Financial statement Text extracted PCAR

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Page 1
Nomor Surat                      048/CS/PCAR-XBRL/X/2023
Nama Emiten                      PT Prima Cakrawala Abadi Tbk
Kode Emiten                      PCAR
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 :




 No      Nama         Kegiatan         Lokasi         Tahun          Status        Jumlah Aset         Satuan        Mata     Persentase
                       Usaha                         Komersil       Operasi                                          Uang        (%)
 1    PT. Nuansa    Budidaya hasil   Makassar          2012        Beroperasi       46.271.798.525     PENUH         IDR        99.997
      Cipta Magello      laut,
                    perdagangan
                       umum,
                    pengangkutan
                        , dan
                      kontrakto
 2    PT Karya       Pengolahan      Indramayu        2014         Beroperasi       28.260.797.966     PENUH         IDR        99.997
      Persada         rajungan
      Katulistiwa




Dokumen ini merupakan dokumen resmi PT Prima Cakrawala Abadi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                    PT Prima Cakrawala Abadi 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 Prima Cakrawala Abadi 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                         PCAR                                                        Entity code
Nomor identifikasi entitas           AA799                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               D. Consumer Non-Cyclicals                                         Sector
Subsektor                            D1. Food & Staples Retailing                                  Subsector
Industri                             D11. Food & Staples Retailing                                   Industry
Subindustri                          D112. Food Retail &                                        Subindustry
                                     Distributors
Informasi pemegang saham                                               Controlling shareholder information
                                     No Controlling Shareholder
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 Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                          Statement of financial position
                                    30 September 2023    31 December 2022
Aset                                                                                               Assets
  Aset lancar                                                                          Current assets
     Kas dan setara kas                                                              Cash and cash
                                       22,572,829,779       4,672,896,717
                                                                                         equivalents
     Investasi jangka pendek               67,410,000         174,410,000    Short-term investments
     Piutang usaha                                                               Trade receivables
          Piutang usaha pihak                                             Trade receivables third
                                       28,375,686,624      33,353,339,366
          ketiga                                                                          parties
     Piutang lainnya                                                             Other receivables
          Piutang lainnya pihak                                           Other receivables third
                                        1,221,529,338       1,591,004,234
          ketiga                                                                          parties
     Persediaan lancar                                                         Current inventories
          Persediaan lancar             9,024,077,489      12,734,275,460   Current inventories
     Biaya dibayar dimuka                                                 Current prepaid expenses
                                           63,714,889          74,726,987
     lancar
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                        3,040,535,820        2,695,415,422
     lancar
     Jumlah aset lancar                64,365,783,939      55,296,068,186     Total current assets
   Aset tidak lancar                                                                Non-current assets
     Piutang tidak lancar                                                         Other non-current
     lainnya                                                                              receivables
          Piutang tidak lancar                                                 Other non-current
          lainnya pihak ketiga          4,560,000,000      11,280,000,000        receivables third
                                                                                            parties
      Uang muka tidak lancar                                                Non-current advances
         Uang muka tidak                                                       Other non-current
                                       11,339,530,031      13,769,635,441
         lancar lainnya                                                                  advances
      Aset pajak tangguhan              6,667,148,746       6,667,148,746        Deferred tax assets
      Aset tetap                                                                 Property, plant, and
                                       15,869,579,548      15,796,905,815
                                                                                            equipment
       Jumlah aset tidak lancar       38,436,258,325       47,513,690,002 Total non-current assets
   Jumlah aset                       102,802,042,264      102,809,758,188                    Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                    Current liabilities
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                              Trade payables
                                        1,022,540,774       5,294,153,839
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                             Other payables
                                        2,887,600,000      15,024,097,253
              ketiga                                                              third parties
          Uang muka                                                          Current advances
          pelanggan jangka                                                      from customers
          pendek
              Uang muka                                                      Current advances
              pelanggan jangka                                                 from customers
                                             1,900,600           1,771,100
              pendek pihak                                                         third parties
              ketiga
          Beban akrual jangka                                                     Current accrued
                                          529,045,353        1,324,960,704
          pendek                                                                        expenses
          Utang pajak                   1,041,143,703        1,645,174,542         Taxes payable
Page 5
      Jumlah liabilitas                                                         Total current
                                  5,482,230,430       23,290,157,438
      jangka pendek                                                                 liabilities
   Liabilitas jangka                                                       Non-current liabilities
   panjang
      Liabilitas jangka                                                  Long-term liabilities
      panjang setelah                                                          net of current
      dikurangi bagian                                                             maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                                 Long-term bank
          panjang atas utang                          14,011,284,733                 loans
          bank
          Utang lembaga                                                           Long term
          keuangan non-bank      14,584,879,147                          non-bank financial
                                                                            insitutions loan
          Liabilitas jangka                                                Long-term other
          panjang atas           10,806,878,344                                  borrowings
          pinjaman lainnya
      Kewajiban imbalan                                                              Long-term
      pasca kerja jangka          4,994,462,089        4,329,962,089          post-employment
      panjang                                                                benefit obligations
      Jumlah liabilitas                                                     Total non-current
                                 30,386,219,580       18,341,246,822
      jangka panjang                                                                  liabilities
  Jumlah liabilitas              35,868,450,010       41,631,404,260               Total liabilities
Ekuitas                                                                                          Equity
  Ekuitas yang                                                              Equity attributable to
  diatribusikan kepada                                                   equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa               116,666,670,000      116,666,670,000           Common stocks
      Tambahan modal                                                          Additional paid-in
                                  1,465,526,994        1,465,526,994
      disetor                                                                             capital
      Komponen ekuitas                                                    Other components of
                                 18,179,427,165       18,179,427,165
      lainnya                                                                             equity
      Saldo laba                                                           Retained earnings
      (akumulasi kerugian)                                                              (deficit)
          Saldo laba yang                                                   Unappropriated
          belum ditentukan     ( 66,940,688,110 )   ( 72,696,174,197 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                       Total equity
      diatribusikan kepada                                             attributable to equity
                                 69,370,936,049        63,615,449,962
      pemilik entitas induk                                                 owners of parent
                                                                                        entity
   Kepentingan                                                          Non-controlling interests
                                ( 2,437,343,795 )    ( 2,437,096,034 )
   non-pengendali
   Jumlah ekuitas                66,933,592,254       61,178,353,928                   Total equity
Jumlah liabilitas dan                                                     Total liabilities and equity
                                102,802,042,264      102,809,758,188
ekuitas
Page 6
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                     30 September 2023     30 September 2022
Penjualan dan pendapatan                                                                       Sales and revenue
                                       202,502,208,754       179,486,744,255
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                     ( 171,053,294,709 )   ( 154,900,959,738 )
pendapatan
Jumlah laba bruto                        31,448,914,045        24,585,784,517                  Total gross profit
Beban penjualan                        ( 3,387,817,707 )     ( 8,673,036,992 )                   Selling expenses
Beban umum dan administrasi                                                          General and administrative
                                      ( 20,308,329,141 )    ( 13,686,038,883 )
                                                                                                         expenses
Pendapatan keuangan                          98,143,604            17,446,201                     Finance income
Beban bunga dan keuangan               ( 1,298,260,198 )     ( 1,211,234,586 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                       Gains (losses) on changes in
                                         ( 712,297,229 )        2,693,559,790
kurs mata uang asing                                                                      foreign exchange rates
Pendapatan lainnya                        ( 28,705,412 )              399,948                        Other income
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                          5,811,647,962         3,726,879,995
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                          5,811,647,962         3,726,879,995
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                        5,811,647,962         3,726,879,995                  Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, setelah pajak                                                                                   after tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang akan                                                                    income that may be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    setelah pajak                                                                              loss, after tax
        Jumlah pendapatan                                                                      Total other
        komprehensif lainnya                                                     comprehensive income
        yang akan direklasifikasi        ( 107,000,000 )       ( 196,880,000 ) that may be reclassified
        ke laba rugi, setelah                                                  to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                            Total other comprehensive
    komprehensif lainnya,                ( 107,000,000 )       ( 196,880,000 )             income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             5,704,647,962         3,529,999,995    Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                          5,811,592,348         3,726,388,000
    diatribusikan ke entitas induk                                                                 parent entity
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
    diatribusikan ke kepentingan                 55,614               491,995        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        5,704,592,348         3,529,508,000      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                     Comprehensive income
    dapat diatribusikan ke                       55,614               491,995 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
Page 7
pemilik entitas induk                       owners of the parent entity
  Laba (rugi) per saham                     Basic earnings (loss) per
  dasar dari operasi yang   4.889698   3.03   share from continuing
  dilanjutkan                                             operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Statement of changes in equity
                                                                                                                                                                                                                                                                                                     Cadangan perubahan nilai
                                                                                                                                                                                                                                                                                                                                      Cadangan keuntungan                                                                        Cadangan pengukuran                                 Selisih Transaksi Perubahan                                    Selisih transaksi ekuitas                                                                                                                                     Ekuitas yang dapat
                                                                                                                                                                                                            Penjabaran laporan                                      Cadangan selisih kurs             wajar aset keuangan nilai                                      Cadangan pembayaran           Cadangan lindung nilai                                                                                              Kepentingan ekuitas                                          Transaksi dengan pihak          Komponen transaksi ekuitas       Saldo laba yang telah          Saldo laba yang belum                                                               Kepentingan
                                                          Saham biasa        Saham preferen         Tambahan modal disetor       Saham treasuri        Uang muka setoran modal          Opsi saham                                       Cadangan revaluasi                                                                         (kerugian) investasi pada                                                                   kembali program imbalan       Cadangan lainnya              Ekuitas Entitas                                               dengan pihak                                                                                                                                       diatribusikan kepada entitas    Proforma ekuitas                                   Ekuitas
                                                                                                                                                                                                                keuangan                                                penjabaran                    wajar melalui pendapatan                                          berbasis saham                   arus kas                                                                                                           lainnya                                                 non-pengendali lainnya                  lainnya               ditentukan penggunaannya       ditentukan penggunaannya                                                              non-pengendali
                                                                                                                                                                                                                                                                                                                                        instrumen ekuitas                                                                                 pasti                                              Anak/Asosiasi                                               non-pengendali                                                                                                                                                  induk
                                                                                                                                                                                                                                                                                                        komprehensif lainnya
                                                                                                                                                                                                                                                                                                      Reserve for changes in fair
                                                                                                                                                                                                                                                                                                                                     Reserve of gains (losses)                                                                                                                                                                                      Difference in value of equity
                                                                                                                                                                                                                                                                      Reserve of exchange             value of fair value through                                    Reserve of share-based                                     Reserve of remeasurements                             Difference Due to Changes of                                                                  Other transactions with          Other components of equity      Appropriated retained         Unappropriated retained   Equity attributable to parent
                                                         Common stocks       Preferred stocks       Additional paid-in capital   Treasury stocks        Advances in capital stock       Stock options       Translation adjustment       Revaluation reserves                                                                       from investments in equity                                    Reserve of cash flow hedges                                  Other reserves                                          Other equity interests             transactions with                                                                                                                                                                   Proforma equity       Non-controlling interests   Equity
                                                                                                                                                                                                                                                                    differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                           Equity in Subsidiary/Associates                                                                non-controlling interests               transactions                  earnings                       earnings                        entity
                                                                                                                                                                                                                                                                                                                                           instruments                                                                                                                                                                                                non-controlling interests
                                                                                                                                                                                                                                                                                                            financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali             116,666,670,000                                    1,465,526,994                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   18,179,427,165                                           ( 72,696,174,199 )              63,615,449,960                                     ( 2,437,096,032 )     61,178,353,928               Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Adjustments
      Penerapan awal standar akuntansi baru dan revisi                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              0                                                                        0    Initial adoption of new and revised accounting standards
      Perubahan kebijakan akuntansi secara sukarela                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                                                                        0                     Voluntary changes in accounting policies
      Koreksi kesalahan periode lalu                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          50,893,741                   50,893,741                                             ( 303,376 )       50,590,365                              Correction of prior period errors
      Penyesuaian lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              1                            1                                                                        1                                           Other adjustments
  Posisi ekuitas, awal periode                             116,666,670,000                      0             1,465,526,994                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0             18,179,427,165                                 0         ( 72,645,280,457 )              63,666,343,702                           0         ( 2,437,399,408 )     61,228,944,294                       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              5,811,592,348                5,811,592,348                                               55,614       5,811,647,962                                                       Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         ( 107,000,000 )              ( 107,000,000 )                                                          ( 107,000,000 )                                  Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          (1)                          (1)                                                  (1)                 (2)                                        Other equity transactions
  Posisi ekuitas, akhir periode                            116,666,670,000                      0             1,465,526,994                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0                             0                      0                                0                             0                               0                               0             18,179,427,165                                 0         ( 66,940,688,110 )              69,370,936,049                           0         ( 2,437,343,795 )     66,933,592,254                             Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                       Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                                                 ditentukan          diatribusikan kepada                                    Ekuitas
                                                                          disetor                 ekuitas lainnya                                                            non-pengendali
                                                                                                                          penggunaannya              entitas induk
                                                                                                Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                             Non-controlling interests      Equity
                                                                                                 equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                            Balance before restatement at beginning of
                                                 116,666,670,000          1,465,526,994            18,179,427,165        ( 68,861,576,894 )          67,450,047,265          ( 2,428,044,266 )         65,022,002,999
                                                                                                                                                                                                                                                                period
  Penyesuaian                                                                                                                                                                                                                                          Adjustments
     Koreksi kesalahan periode lalu                                                                                        ( 3,325,152,152 )       ( 3,325,152,152 )              ( 7,336,016 )       ( 3,332,488,168 )          Correction of prior period errors
  Posisi ekuitas, awal periode                   116,666,670,000          1,465,526,994            18,179,427,165        ( 72,186,729,046 )          64,124,895,113          ( 2,435,380,282 )          61,689,514,831    Equity position, beginning of the period
  Laba (rugi)                                                                                                                 3,726,388,000           3,726,388,000                    491,995           3,726,879,995                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                                            ( 196,880,000 )         ( 196,880,000 )                                    ( 196,880,000 )                Other comprehensive income
  Transaksi ekuitas lainnya                                                                                                             (1)                     (1)                                                (1)                     Other equity transactions
  Posisi ekuitas, akhir periode                  116,666,670,000          1,465,526,994            18,179,427,165        ( 68,657,221,047 )          67,654,403,112          ( 2,434,888,287 )          65,219,514,825          Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 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
                                    200,047,693,767       170,981,504,825
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 162,095,129,497 )   ( 143,437,517,615 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                    ( 7,937,491,028 )     ( 6,387,309,414 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                    ( 7,821,697,310 )    ( 10,884,411,378 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                     22,193,375,932          10,272,266,418
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas          3,274,406,449       ( 3,620,239,483 )      from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                     18,918,969,483          6,652,026,935
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                          34,739,584
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                      ( 263,085,183 )       ( 354,604,289 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                      ( 228,345,599 )       ( 354,604,289 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                               activities
   Pembayaran pinjaman bank                               ( 2,973,062,338 )        Payments of bank loans
   Penerimaan pinjaman dari                                                       Proceeds from non-bank
                                       8,929,821,696
   lembaga keuangan non-bank                                                        financial institution loan
   Pembayaran pinjaman                                                               Payments of non-bank
   kepada lembaga keuangan          ( 8,976,990,862 )                               financial institution loan
   non-bank
   Pembayaran pinjaman                                                        Payments of other borrowings
                                      ( 743,521,656 )     ( 4,000,000,000 )
   lainnya
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                      ( 790,690,822 )     ( 6,973,062,338 )
   (digunakan untuk) aktivitas                                                        financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                 Total net increase (decrease)
                                     17,899,933,062         ( 675,639,692 )
bersih kas dan setara kas                                                   in cash and cash equivalents
Kas dan setara kas arus kas,                                               Cash and cash equivalents cash
                                       4,672,896,717         1,474,223,875
awal periode                                                                  flows, beginning of the period
Kas dan setara kas arus kas,                                                   Cash and cash equivalents
                                     22,572,829,779            798,584,183
akhir periode                                                               cash flows, end of the period
Page 11

          
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                          Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                            Property, plant, and
                                                                                     Addition in property, plant,    Disposals in property,     Property, plant, and
                                                           equipment, beginning
                                                                                           and equipment             plant, and equipment      equipment, end period
                                                                   period
Nilai perolehan, kotor   Tanah, dimiliki langsung                 5,836,990,636                                                                       5,836,990,636                Land, directly owned    Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                              Building and leasehold
                                                                11,487,151,401                                                                       11,487,151,401
                         dimiliki langsung                                                                                                                                 improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                                       Machinery and equipment,
                                                                  5,905,189,421                   41,286,666             ( 204,051,547 )              5,742,424,540
                         langsung                                                                                                                                                         directly owned
                         Alat berat, dimiliki langsung                                                                                                                       Heavy equipment, directly
                                                                                                                                                                       0
                                                                                                                                                                                                   owned
                         Alat pengangkutan, dimiliki                                                                                                                         Transportation equipment,
                                                                                                                                                                       0
                         langsung                                                                                                                                                         directly owned
                         Perabot dan peralatan                                                                                                                                      Furniture and office
                                                                  1,134,399,450                   69,444,551               ( 30,925,000 )             1,172,919,001
                         kantor, dimiliki langsung                                                                                                                           equipment, directly owned
                         Kendaraan bermotor,                                                                                                                               Motor vehicle, directly owned
                                                                  1,821,250,513                 905,055,627                                           2,726,306,140
                         dimiliki langsung
                         Pesawat, dimiliki langsung                                                                                                                    0        Aircraft, directly owned
                         Kapal, dimiliki langsung                                                                                                                      0       Vessels, directly owned
                         Menara telekomunikasi,                                                                                                                              BTS Tower, directly owned
                                                                                                                                                                       0
                         dimiliki langsung
                         Jaringan Fiber Optik, dimiliki                                                                                                                   Fiber Optic Network, directly
                                                                                                                                                                       0
                         langsung                                                                                                                                                                 owned
                         Infrastruktur                                                                                                                                             Telecommunication
                         Telekomunikasi, dimiliki                                                                                                                      0 Infrastructure, directly owned
                         langsung
                         Peralatan Teknikal, dimiliki                                                                                                               Technical Equipment, directly
                                                                                                                                                                       0
                         langsung                                                                                                                                                           owned
                         Lainnya, dimiliki langsung                                                                                                               0        Others, directly owned
                         Dimiliki langsung                      26,184,981,421                1,015,786,844              ( 234,976,547 )             26,965,791,718              Directly owned
                         Aset tetap                                                                                                                                         Property, plant, and
                                                                26,184,981,421                1,015,786,844              ( 234,976,547 )             26,965,791,718
                                                                                                                                                                                      equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold        Carrying amount,
                                                                  4,974,090,695                 403,232,862                                           5,377,323,557
                         dimiliki langsung                                                                                                                           improvement, directly owned accumulated depreciation
Page 14
                  Mesin dan peralatan, dimiliki    3,513,043,725   283,120,512   ( 169,311,963 )    3,626,852,274  Machinery and equipment,
                  langsung                                                                                                       directly owned
                  Perabot dan peralatan                                                                                    Furniture and office
                                                    947,509,915     54,734,963    ( 30,925,000 )      971,319,878
                  kantor, dimiliki langsung                                                                         equipment, directly owned
                  Kendaraan bermotor,                                                                             Motor vehicle, directly owned
                                                    953,431,271    167,285,190                      1,120,716,461
                  dimiliki langsung
                  Dimiliki langsung               10,388,075,606   908,373,527   ( 200,236,963 )   11,096,212,170             Directly owned
                  Aset tetap                                                                                              Property, plant, and
                                                  10,388,075,606   908,373,527   ( 200,236,963 )   11,096,212,170
                                                                                                                                   equipment
Nilai perolehan   Aset tetap                                                                                              Property, plant, and    Carrying amount
                                                  15,796,905,815                                   15,869,579,548
                                                                                                                                   equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                         Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung              5,836,990,636                                                                         5,836,990,636            Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                         dimiliki langsung                    11,487,151,401                                                                        11,487,151,401           improvement, directly
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                               5,498,478,198                    409,644,504                ( 2,933,281 )             5,905,189,421
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                               1,052,752,818                     81,646,632                                          1,134,399,450
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                               1,638,265,828                    182,984,685                                          1,821,250,513
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                    25,513,638,881                    674,275,821                ( 2,933,281 )            26,184,981,421                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                              25,513,638,881                    674,275,821                ( 2,933,281 )            26,184,981,421
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold            Carrying amount,
                         dimiliki langsung                     4,439,197,674                    534,893,021                                          4,974,090,695           improvement, directly     accumulated depreciation
                                                                                                                                                                                             owned
                         Mesin dan peralatan,                                                                                                                            Machinery and equipment,
                                                               3,087,354,324                    425,689,401                                          3,513,043,725
                         dimiliki langsung                                                                                                                                          directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                  886,935,282                    60,574,633                                             947,509,915
                         kantor, dimiliki langsung                                                                                                                       equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                 Motor vehicle, directly
                                                                  740,824,319                   212,606,952                                             953,431,271
                         dimiliki langsung                                                                                                                                                   owned
                         Dimiliki langsung                     9,154,311,599                 1,233,764,007                           (0)            10,388,075,606                 Directly owned
                         Aset tetap                                                                                                                                           Property, plant, and
                                                               9,154,311,599                 1,233,764,007                           (0)            10,388,075,606
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                           Property, plant, and             Carrying amount
                                                              16,359,327,282                                                                        15,796,905,815
                                                                                                                                                                                       equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                    Notes for revenue by parties
pihak

                                 30 September         30 September
                                     2023                 2022

                                   Penjualan dan        Penjualan dan
                   Nama pihak
                                 pendapatan usaha     pendapatan usaha
                    Party name    Sales and revenue    Sales and revenue
Pihak ketiga 1   Ekspor            200,778,890,656      179,278,418,411       Third party 1
Pihak ketiga 2   Lokal               1,723,318,098          208,325,844       Third party 2
Pihak ketiga                       202,502,208,754      179,486,744,255      Third parties
Tipe pihak                         202,502,208,754      179,486,744,255    Type of parties
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Page 20
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 21
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi                6,506,258,611       9,478,803,925            Finished goods
     Barang dalam proses          211,231,018         122,537,731           Work in process
     Bahan baku dan bahan                                           Raw and indirect material
                                2,306,587,860       3,132,933,804
     pembantu
     Persediaan, kotor          9,024,077,489     12,734,275,460         Inventories, gross
     Persediaan                 9,024,077,489     12,734,275,460                Inventories
     Persediaan lancar          9,024,077,489     12,734,275,460          Current inventories
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 24
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 25
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 26
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 27
[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       3,132,933,804       5,997,496,890         Beginning raw inventory
Pembelian bahan baku           151,151,347,059     131,763,088,087        Purchased raw inventory
Persediaan bahan baku akhir      2,306,587,858       3,410,075,237            Ending raw inventory
Bahan baku yang digunakan      151,977,693,005     134,350,509,740            Raw inventory used
Upah, tenaga kerja langsung     10,622,622,280       8,649,967,320          Wages and direct labor
Depresiasi                         622,987,364         546,976,303                     Depreciation
Biaya pabrikasi lainya           4,946,140,033       3,862,231,830  Other manufacturing overhead
Jumlah biaya produksi          168,169,442,682     147,409,685,193          Total production cost
Barang setengah jadi awal          122,537,731         193,013,110         Beginning wip inventory
Barang setengah jadi akhir         211,231,018         127,029,616             Ending wip inventory
Harga pokok produksi           168,080,749,395     147,409,685,193  Cost of goods manufactured
Barang jadi awal                 9,478,803,925      13,742,017,398 Beginning finish goods inventory
Barang jadi akhir                6,506,258,611       6,316,726,347   Ending finish goods inventory
Beban pokok penjualan dan                                              Cost of sales and revenue
                               171,053,294,709     154,900,959,738
pendapatan
Page 28
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 29
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 30
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 32
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                30 September 2023                                     31 December 2022

                                          Utang bank jangka                                    Utang bank jangka
                                                                    Utang bank jangka                                    Utang bank jangka
                                       pendek, nilai dalam mata                             pendek, nilai dalam mata
                                                                         pendek                                               pendek
                                             uang asing                                           uang asing
                                         Short-term bank loan,                                Short-term bank loan,
                                                                    Short term bank loans                                Short term bank loans
                                       amount in foreign currency                           amount in foreign currency
Bank lokal lainnya   IDR                                                                                            0                            0             IDR      Other local banks
                     Mata uang                                                                                                                   0        Currency
Page 33
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 34
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan utang bank jangka pendek                                Notes for short-term
                                                                         bank loans
                                                           Utang bank jangka pendek, nilai dalam
                                                                       mata uang asing
                                                            Short-term bank loan, amount in foreign
                                                                          currency
Bank lokal lainnya           IDR                                                                 0            IDR   Other local banks

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