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ERAA - Penjelasan Perubahan Nilai Aset Liabilitas.pdf

Financial statement Text extracted ERAA

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Page 1
                                                                                  020/ERAA/CS/III/2026
Jakarta, 30 Maret 2026
Jakarta, March 30, 2026

Kepada Yth. / To
Kepala Eksekutif Pasar Modal, Keuangan Derivatif, dan Bursa Karbon
Otoritas Jasa Keuangan (“OJK”)
Gedung Soemitro Djojohadikusumo
Jl. Lapangan Banteng Timur 2-4, Jakarta 10710

Direksi Bursa Efek Indonesia (“BEI”)
Gedung Bursa Efek Indonesia, Tower I
Jl. Jend. Sudirman Kav. 52-53
Jakarta 12190

Perihal     :    Penjelasan Perubahan Lebih dari 20% pada Pos Total Aset dan Liabilitas/Kewajiban
Subject          pada Laporan Keuangan Konsolidasian Diaudit per 31 Desember 2025 PT Erajaya
                 Swasembada Tbk (“Perseroan”)
                 The Explanation of Changes of more than 20% in the Total Aset and Liabilities in the
                 Audited Consolidated Financial Statements as of December 31, 2025, PT Erajaya
                 Swasembada Tbk (the “Company”)


Dengan hormat,                                       To whom it may concern,

Merujuk kepada Surat Keputusan Direksi Bursa          Referring to the Decree Letter of the Board of
Efek     Indonesia      (BEI)     Nomor    Kep-       Directors of the Indonesia Stock Exchange
000666/BEI/09-2022        perihal    Perubahan        (IDX)    Number       Kep-000666/BEI/09-2022,
Peraturan Nomor III.1.1.6 Peraturan Nomor I-E         concerning the Amendments to the
                                                      Regulation Number I-E Item III.1.1.6 regarding
tentang Kewajiban Penyampaian Informasi               the obligation to Submit Information dated
tertanggal 30 September 2022. Bersama ini,            September 30, 2022. Hereby, the Company
Perseroan menyampaikan penjelasan atas                provides an explanation for the change of more
perubahan lebih dari 20% pada pos Total Aset dan      than 20% in the Total Assets and Total Liabilities
Total Liabiltas/Kewajiban pada Laporan Keuangan       in the Company’s Interim Consolidated Financial
Konsolidasian Diaudit yang berakhir pada 31           Statements as December 31, 2025, compared to
                                                      the Company’s Annual Consolidated Financial
Desember 2025 dibandingkan dengan Laporan
                                                      Statements ended December 31, 2024 (Audited)
Keuangan Tahunan Perseroan yang berakhir              namely as follows:
pada tanggal 31 Desember 2024 (Diaudit), yaitu
sebagai berikut:

            Keterangan                  31 Desember 2025          31 December 2024         Persentase
            Descriptions                December 31, 2025         December 31, 2024        Percentage
                                           (dalam ribuan             (dalam ribuan
                                        Rupiah/in thousand        Rupiah/in thousand
                                              Rupiah)                   Rupiah)
 Total Aset                               28.856.532.135            21.774.390.259           32,52%
 Total Assets


                                                                                                        1
Page 2
             Keterangan                   31 Desember 2025          31 December 2024          Persentase
             Descriptions                 December 31, 2025         December 31, 2024         Percentage
                                             (dalam ribuan             (dalam ribuan
                                          Rupiah/in thousand        Rupiah/in thousand
                                                Rupiah)                   Rupiah)
 Total Liabilitas                           18.679.235.130            12.716.995.986             46,88%
 Total Liabilities

Total aset Perseroan dan Entitas Anak per 31           Total Assets of the Company and its subsidiaries
Desember 2025 dibandingkan dengan total aset           for the period of December 31, 2025 compared to
per 31 Desember 2024 mengalami kenaikan                total assets for the period December 31, 2024,
                                                       experienced an increase by 32.52% which was
sebesar 32,52% yang terutama disebabkan oleh
                                                       mainly due to an increase in inventory to IDR
kenaikan    persediaan      menjadi     sebesar        11,644,662,250 and an increase in prepaid taxes
Rp11.644.662.250,- dan kenaikan pajak dibayar di       to IDR 1,823,094,140 which made total assets
muka menjadi sebesar Rp1.823.094.140,- yang            increase to IDR 28,856,532,135 as of December
membuat      total     aset   naik      menjadi        31, 2025 compared to IDR 21,774,390,259 on
Rp28.856.532.135,- di 31 Desember 2025 dari            December 31, 2024.
Rp21.774.390.259,- di 31 Desember 2024.

Total liabilitas Perseroan dan entitas anak periode    Total liabilities of the Company and its
31 Desember 2025 dibandingkan dengan total             Subsidiaries for the period of December 31,
liabilitas periode 31 Desember 2024 mengalami          2025, compared to the total liabilities of the period
kenaikan sebesar 46,88% yang terutama                  December 31, 2024 experienced an increase by
                                                       46.88% which was mainly due an increase in
disebabkan oleh kenaikan hutang usaha menjadi          trade payables to IDR 5,964,866,800 from IDR
sebesar             Rp5.964.866.800,-           dari   3,869,880,542 and an increase in short-term
Rp3.869.880.542,- dan kenaikan hutang bank             bank loan to IDR 4,976,643,770 from IDR
menjadi       sebesar    Rp4.976.643.770,-      dari   2,733,983,958     which made total liabilities
Rp2.733.983.958,- yang membuat total liabilitas        increase to IDR 18,679,235,130 on December
naik menjadi Rp18.679.235.130,- di 31 Desember         31, 2025 compared to IDR 12,716,995,986 on
                                                       December 31, 2024.
2025 dari Rp12.716.995.986,- di 31 Desember
2024.

Demikian kami sampaikan. Atas             perhatian    Thus, we convey. We thank you for your
Bapak/Ibu kami ucapkan terima kasih.                   attention.

Hormat kami / Sincerely,
PT ERAJAYA SWASEMBADA Tbk




Amelia Allen
Kepala Bidang Hukum & Sekretaris Perusahaan
Head of Legal & Corporate Secretary



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Names mentioned 5 people and organisations named in the text · linked when the evidence is strong

possible org Otoritas Jasa Keuangan p.1
possible org Bursa Efek Indonesia p.1 ×2
possible org Erajaya Swasembada Tbk p.1 ×8
unresolved org Indonesia Stock Exchange p.1
unresolved person Amelia Allen · Kepala Bidang Hukum & Sekretaris Perusahaan p.2

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