Skip to content
Back to announcement

FinancialStatement-2023-III-ENRG.pdf

Financial statement Text extracted ENRG

Source file signed link, expires in 15 minutes

This browser can't display the PDF inline. Open it in a new tab.

Extracted text 28

Page 1
Nomor Surat                      210/EMP.CSC/1070/11-23/E
Nama Emiten                      Energi Mega Persada Tbk
Kode Emiten                      ENRG
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 Energi Mega Persada Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                       Energi Mega 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                         Energi Mega 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                           ENRG                                                       Entity code
Nomor identifikasi entitas             AA440                                    Entity identification number
Industri utama entitas                 Umum / General                                    Entity main industry
Standar akutansi yang dipilih          PSAK                                 Selected accounting standards
Sektor                                 A. Energy                                                        Sector
Subsektor                              A1. Oil, Gas & Coal                                          Subsector
Industri                               A11. Oil & Gas                                                 Industry
Subindustri                            A111. Oil & Gas Production &                              Subindustry
                                       Refinery
Informasi pemegang saham               National and Foreign             Controlling shareholder information
pengendali                             Corporation
Jenis entitas                          Joint Venture - 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
                                       Utama / Main
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                    Dollar Amerika / USD            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
                                          38,596,043           46,288,330
                                                                                        equivalents
     Piutang usaha                                                               Trade receivables
          Piutang usaha pihak                                             Trade receivables third
                                          40,721,354           25,725,290
          ketiga                                                                          parties
     Piutang lainnya                                                             Other receivables
          Piutang lainnya pihak                                           Other receivables third
                                          66,798,559           65,602,281
          ketiga                                                                          parties
     Persediaan lancar                                                         Current inventories
          Persediaan lancar               37,094,543           36,650,182   Current inventories
     Biaya dibayar dimuka                                                 Current prepaid expenses
                                            1,974,187           1,782,633
     lancar
     Pajak dibayar dimuka                                                       Current prepaid taxes
                                            1,720,554           1,465,494
     lancar
     Aset non-keuangan lancar                                            Other current non-financial
                                            8,426,300           2,475,364
     lainnya                                                                                  assets
     Jumlah aset lancar                  195,331,540         179,989,574     Total current assets
   Aset tidak lancar                                                              Non-current assets
     Dana yang dibatasi                                                      Non-current restricted
     penggunaannya tidak                  64,601,039          60,345,068                       funds
     lancar
     Piutang dari pihak berelasi                                             Receivables from related
                                          98,704,088         101,221,030
                                                                                              parties
      Investasi pada ventura                                                    Investments in joint
      bersama dan entitas                                                   ventures and associates
      asosiasi
         Investasi pada entitas                                                    Investments in
                                          17,197,113           13,668,285
         asosiasi                                                                      associates
      Aset pajak tangguhan                34,326,117           32,059,148        Deferred tax assets
      Aset tetap                                                                Property, plant, and
                                         150,802,750          188,348,628
                                                                                           equipment
       Aset hak guna                               0                             Right of use assets
       Aset minyak dan gas bumi          533,014,110          503,785,976         Oil and gas assets
       Aset eksplorasi dan                                                Exploration and evaluation
                                          64,655,149           46,833,683
       evaluasi                                                                                 assets
       Klaim atas pengembalian                                             Non-current claims for tax
                                              308,679             308,679
       pajak tidak lancar                                                                       refund
       Aset tidak lancar                                                           Other non-current
                                          67,891,335           67,770,338
       non-keuangan lainnya                                                     non-financial assets
       Jumlah aset tidak lancar        1,031,500,380        1,014,340,835 Total non-current assets
   Jumlah aset                         1,226,831,920        1,194,330,409                   Total assets
Liabilitas dan ekuitas                                                                Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang usaha                                                           Trade payables
              Utang usaha pihak                                               Trade payables
                                          69,977,246           58,972,892
              ketiga                                                              third parties
          Utang lainnya                                                         Other payables
Page 5
          Utang lainnya pihak      42,901,320    31,938,471      Other payables
          ketiga                                                    third parties
      Uang muka                                                  Current advances
      pelanggan jangka                                            from customers
      pendek
          Uang muka                                            Current advances
          pelanggan jangka                                       from customers
                                   28,504,482    29,127,435
          pendek pihak                                               third parties
          ketiga
      Beban akrual jangka                                        Current accrued
                                   97,380,808   101,562,524
      pendek                                                           expenses
      Utang pajak                  71,621,665    59,380,942        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 secured loans
          tempo dalam satu
                                   23,655,761    18,760,524
          tahun atas
          pinjaman
          beragunan
          Liabilitas jangka                                   Current maturities
          panjang yang jatuh                                   of finance lease
          tempo dalam satu         37,572,194    37,910,963            liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                              Total current
                                  371,613,476   337,653,751
      jangka pendek                                                      liabilities
   Liabilitas jangka                                            Non-current liabilities
   panjang
      Liabilitas pajak                                        Deferred tax liabilities
                                  118,451,889   123,146,144
      tangguhan
      Utang pihak berelasi                                      Non-current due to
                                    2,841,483     2,841,417
      jangka panjang                                                related parties
      Liabilitas jangka                                       Long-term liabilities
      panjang setelah                                               net of current
      dikurangi bagian                                                  maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                   Long-term secured
          panjang atas                                                    loans
                                   21,359,240    39,844,427
          pinjaman
          beragunan
          Liabilitas jangka                                   Long-term finance
          panjang atas                                           lease liabilities
                                   49,878,418    77,918,041
          liabilitas sewa
          pembiayaan
      Provisi jangka                                                   Non-current
      panjang                                                           provisions
          Provisi restorasi                                         Non-current
          dan rehabilitasi                                         provisions for
                                   93,949,012    90,981,710
          jangka panjang                                         restoration and
                                                                   rehabilitation
      Kewajiban imbalan                                                   Long-term
      pasca kerja jangka            8,886,198     7,018,627       post-employment
      panjang                                                    benefit obligations
      Jumlah liabilitas                                          Total non-current
                                  295,366,240   341,750,366
      jangka panjang                                                       liabilities
  Jumlah liabilitas               666,979,716   679,404,117            Total liabilities
Ekuitas                                                                               Equity
Page 6
   Ekuitas yang                                                      Equity attributable to
   diatribusikan kepada                                           equity owners of parent
   pemilik entitas induk                                                              entity
      Saham biasa               638,086,082       638,086,082           Common stocks
      Tambahan modal                                                   Additional paid-in
                                356,853,209       356,853,209
      disetor                                                                     capital
      Cadangan pengukuran                                                     Reserve of
      kembali program           ( 8,727,306 )     ( 8,142,831 )     remeasurements of
      imbalan pasti                                                defined benefit plans
      Selisih Transaksi                                                Difference Due to
      Perubahan Ekuitas         134,090,077       134,090,077      Changes of Equity in
      Entitas Anak/Asosiasi                                       Subsidiary/Associates
      Komponen ekuitas                                             Other components of
                               ( 13,648,677 )    ( 13,648,677 )
      lainnya                                                                      equity
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                      (deficit)
          Saldo laba yang                                            Unappropriated
          belum ditentukan    ( 473,533,434 )   ( 519,228,667 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                                633,119,951        588,009,193
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                               ( 73,267,747 )    ( 73,082,901 )
   non-pengendali
   Jumlah ekuitas               559,852,204       514,926,292                   Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              1,226,831,920     1,194,330,409
ekuitas
Page 7
[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
                                       296,396,004             344,007,309
usaha
Beban pokok penjualan dan                                                         Cost of sales and revenue
                                    ( 192,137,501 )         ( 200,197,507 )
pendapatan
Jumlah laba bruto                       104,258,503             143,809,802                Total gross profit
Beban penjualan                       ( 14,472,895 )          ( 11,879,006 )                 Selling expenses
Pendapatan keuangan                           2,379                 415,096                   Finance income
Pendapatan bunga                             34,894                  36,166                   Interest income
Beban bunga dan keuangan              ( 14,763,972 )          ( 15,176,750 )       Interest and finance costs
Keuntungan (kerugian) selisih                                                   Gains (losses) on changes in
                                            845,256                 227,812
kurs mata uang asing                                                                  foreign exchange rates
Beban lainnya                            ( 583,812 )             ( 388,722 )                  Other expenses
Keuntungan (kerugian) lainnya          ( 2,651,858 )           ( 7,707,591 )             Other gains (losses)
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                         72,668,495            109,336,807
pajak penghasilan
Pendapatan (beban) pajak              ( 27,158,103 )          ( 65,249,074 )            Tax benefit (expenses)
Jumlah laba (rugi) dari                                                               Total profit (loss) from
                                         45,510,392              44,087,733
operasi yang dilanjutkan                                                              continuing operations
Laba (rugi) dari operasi yang                                                  Profit (loss) from discontinued
                                                                           0
dihentikan                                                                                           operations
Jumlah laba (rugi)                       45,510,392              44,087,733                 Total profit (loss)
Pendapatan komprehensif                                                                Other comprehensive
lainnya, setelah pajak                                                                       income, after tax
    Pendapatan komprehensif                                                       Other comprehensive
    lainnya yang tidak akan                                                      income that will not be
    direklasifikasi ke laba                                                      reclassified to profit or
    rugi, setelah pajak                                                                      loss, after tax
        Pendapatan                                                              Other comprehensive
        komprehensif lainnya                                                                  income for
        atas pengukuran                                                             remeasurement of
                                         ( 584,474 )             ( 432,924 )
        kembali kewajiban                                                                defined benefit
        manfaat pasti, setelah                                                     obligation, after tax
        pajak
        Jumlah pendapatan                                                                 Total other
        komprehensif lainnya                                                 comprehensive income
        yang tidak akan                  ( 584,474 )             ( 432,924 )         that will not be
        direklasifikasi ke laba                                              reclassified to profit or
        rugi, setelah pajak                                                            loss, after tax
    Jumlah pendapatan                                                                        Total other
    komprehensif lainnya,                ( 584,474 )             ( 432,924 )   comprehensive income,
    setelah pajak                                                                               after tax
Jumlah laba rugi                                                             Total comprehensive income
                                         44,925,918              43,654,809
komprehensif
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                     Profit (loss) attributable to
    diatribusikan ke entitas             45,695,239              44,141,032                   parent entity
    induk
    Laba (rugi) yang dapat                                                     Profit (loss) attributable to
    diatribusikan ke                                                            non-controlling interests
    kepentingan                          ( 184,847 )              ( 53,299 )
Page 8
  non-pengendali
Laba rugi komprehensif yang                                                Comprehensive income
dapat diatribusikan                                                                  attributable to
  Laba rugi komprehensif                                                 Comprehensive income
  yang dapat diatribusikan ke   45,110,765            43,708,108     attributable to parent entity
  entitas induk
  Laba rugi komprehensif                                               Comprehensive income
  yang dapat diatribusikan ke                                                    attributable to
                                ( 184,847 )             ( 53,299 )
  kepentingan                                                          non-controlling interests
  non-pengendali
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     0.00184 0.0017783579416116874   share from continuing
      dilanjutkan                                                              operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Statement of changes in equity
                                                                                                                                                                                                                                                                                                                   Cadangan 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            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              ekuitas lainnya          ditentukan penggunaannya       ditentukan penggunaannya                                                              non-pengendali
                                                                                                                                                                                                                                                                                                                                                      instrumen ekuitas                                                                                 pasti                                             Anak/Asosiasi                                               non-pengendali                                                                                                                                                 induk
                                                                                                                                                                                                                                                                                                                      komprehensif lainnya
                                                                                                                                                                                                                                                                                                                    Reserve for changes in fair
                                                                                                                                                                                                                                                                                                                                                   Reserve of gains (losses)                                                                                                                                                                                     Difference in value of equity
                                                                                                                                                                                                                                                                                    Reserve of exchange             value of fair value through                                    Reserve of share-based                                     Reserve of remeasurements                            Difference Due to Changes of                                                                  Other transactions with         Other components of equity      Appropriated retained         Unappropriated retained   Equity attributable to parent
                                                                       Common stocks       Preferred stocks       Additional paid-in capital   Treasury stocks        Advances in capital stock       Stock options       Translation adjustment       Revaluation reserves                                                                       from investments in equity                                    Reserve of cash flow hedges                                 Other reserves                                          Other equity interests             transactions with                                                                                                                                                                  Proforma equity       Non-controlling interests   Equity
                                                                                                                                                                                                                                                                                  differences on translation       other comprehensive income                                            payments                                               of defined benefit plans                          Equity in Subsidiary/Associates                                                                non-controlling interests              transactions                  earnings                       earnings                        entity
                                                                                                                                                                                                                                                                                                                                                         instruments                                                                                                                                                                                               non-controlling interests
                                                                                                                                                                                                                                                                                                                          financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Equity position
  Saldo awal periode sebelum penyajian kembali                               638,086,082                                      356,853,209                                                                                                                                                                                                                                                                                                                 ( 8,142,832 )                                          134,090,077                                                 ( 13,648,677 )                                                                                                           ( 519,228,673 )                  588,009,186                                        ( 73,082,900 )       514,926,286              Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                                               638,086,082                                      356,853,209                                                                                                                                                                                                                                                                                                                 ( 8,142,832 )                                          134,090,077                                                 ( 13,648,677 )                                                                                                           ( 519,228,673 )                  588,009,186                                        ( 73,082,900 )       514,926,286                    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             45,695,239                    45,695,239                                           ( 184,847 )        45,510,392                                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                                                                                                                                                                                           ( 584,474 )                                                                                                                                                                                                                                                                 ( 584,474 )                                                             ( 584,474 )                                  Other comprehensive income
  Penerbitan saham biasa                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         0                                                                       0                                     Issuance of common stocks
  Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          Increase (decrease) in equity through share-based payment
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    0                                                                    0
  saham                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       transactions
  Setoran modal dari kepentingan non-pengendali                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          0               Stock subscription from non-controlling interests
  Posisi ekuitas, akhir periode                                              638,086,082                      0               356,853,209                        0                                0                   0                            0                          0                                0                              0                                0                            0                             0               ( 8,727,306 )                       0                  134,090,077                                 0               ( 13,648,677 )                                  0                            0                              0            ( 473,533,434 )                  633,119,951                          0             ( 73,267,747 )       559,852,204                            Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           Statement of changes in equity
                                                                                                                                                                                                                                                                                            Cadangan keuntungan                                                                     Cadangan pengukuran                                                              Selisih transaksi ekuitas                                                                                                                           Ekuitas yang dapat
                                                                                                                                                                                                                                                         Cadangan selisih kurs                                          Cadangan pembayaran           Cadangan lindung nilai                                                           Kepentingan ekuitas                                          Transaksi dengan pihak        Komponen transaksi            Saldo laba yang telah          Saldo laba yang belum                                                            Kepentingan
                                                                       Saham biasa         Saham preferen         Tambahan modal disetor           Saham treasuri        Uang muka setoran modal          Opsi saham          Cadangan revaluasi                                          (kerugian) investasi pada                                                                kembali program imbalan      Cadangan lainnya                                            dengan pihak                                                                                                                                diatribusikan kepada         Proforma ekuitas                                   Ekuitas
                                                                                                                                                                                                                                                             penjabaran                                                    berbasis saham                   arus kas                                                                        lainnya                                                 non-pengendali lainnya          ekuitas lainnya          ditentukan penggunaannya       ditentukan penggunaannya                                                           non-pengendali
                                                                                                                                                                                                                                                                                              instrumen ekuitas                                                                              pasti                                                                        non-pengendali                                                                                                                                    entitas induk
                                                                                                                                                                                                                                                                                            Reserve of gains (losses)                                                                                                                                               Difference in value of equity
                                                                                                                                                                                                                                                           Reserve of exchange                                          Reserve of share-based                                     Reserve of remeasurements                                                                                        Other transactions with     Other components of equity      Appropriated retained         Unappropriated retained   Equity attributable to
                                                                       Common stocks       Preferred stocks       Additional paid-in capital       Treasury stocks        Advances in capital stock       Stock options       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                                           payments                                               of defined benefit plans                                                                                       non-controlling interests          transactions                  earnings                       earnings               parent entity
                                                                                                                                                                                                                                                                                                  instruments                                                                                                                                                         non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian kembali                              638,086,082                       0               315,315,641                            0                                0                   0                          0                                0                             0                            0                             0               ( 7,368,823 )                       0                            0                               0                27,888,891                 134,090,077                                 0            ( 585,954,937 )              522,056,931                           0            ( 73,089,953 )       448,966,978                       Balance before restatement at beginning of period
  Penyesuaian                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     Adjustments
      Penerapan awal standar akuntansi baru dan revisi                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            0                         0                                                                       0            Initial adoption of new and revised accounting standards
  Posisi ekuitas, awal periode                                              638,086,082                       0               315,315,641                            0                                0                   0                          0                                0                             0                            0                             0               ( 7,368,823 )                       0                            0                               0                27,888,891                 134,090,077                                 0            ( 585,954,937 )              522,056,931                           0            ( 73,089,953 )       448,966,978                               Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            44,141,032                44,141,032                                             ( 53,299 )       44,087,733                                                                Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                                                                                                                                                                                                                                                                ( 432,924 )                                                                                                                                                                                                                       ( 432,924 )                                                             ( 432,924 )                                           Other comprehensive income
  Penerbitan saham biasa                                                               0                                                       0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            0                                                                       0                                              Issuance of common stocks
  Kenaikan (penurunan) ekuitas melalui transaksi pembayaran berbasis                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             Increase (decrease) in equity through share-based payment
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 0                                                                  0
  saham                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             transactions
  Perubahan kepentingan non-pengendali atas akuisisi entitas anak                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           0                                                                       0    Changes in non-controlling interests due to acquisition of subsidiaries
  Posisi ekuitas, akhir periode                                             638,086,082                       0               315,315,641                            0                                0                   0                          0                                0                             0                            0                             0               ( 7,801,747 )                       0                            0                               0                27,888,891                 134,090,077                                 0            ( 541,813,905 )              565,765,039                           0            ( 73,143,252 )       492,621,787                                     Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                               Statement of cash flows
                                   30 September 2023       30 September 2022
Arus kas dari aktivitas operasi                                                     Cash flows from operating
                                                                                                      activities
   Penerimaan kas dari                                                                   Cash receipts from
   aktivitas operasi                                                                     operating activities
       Penerimaan dari                                                            Receipts from customers
                                         277,582,009             326,700,630
       pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                      Payments to suppliers for
       pemasok atas barang dan         ( 95,354,806 )         ( 106,386,555 )     goods and services
       jasa
       Pembayaran kas lainnya                                                   Other cash payments for
                                         ( 7,155,420 )             ( 913,245 )
       untuk beban operasi                                                            operating activities
   Kas diperoleh dari                                                         Cash generated from (used
                                         175,071,783             219,400,830
   (digunakan untuk) operasi                                                                 in) operations
   Penerimaan bunga dari                                                             Interests received from
                                               34,894                 36,166
   aktivitas operasi                                                                      operating activities
   Penerimaan pengembalian                                                    Income taxes refunded (paid)
   (pembayaran) pajak                                                               from operating activities
                                                               ( 54,928,685 )
   penghasilan dari aktivitas
   operasi
   Pembayaran pajak                                                                     Payments for corporate
                                       ( 29,415,423 )
   penghasilan badan                                                                                income tax
   Arus kas sebelum                                                                  Net cash flows received
   perubahan dalam aset dan                                                          from (used in) operating
   liabilitas yang diperoleh             145,691,254                             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)
                                         145,691,254             164,508,311
   (digunakan untuk) aktivitas                                                           operating activities
   operasi
Arus kas dari aktivitas                                                              Cash flows from investing
investasi                                                                                               activities
   Pembayaran untuk perolehan                                                     Payments for acquisition of
                                         ( 1,087,158 )           ( 5,848,192 )
   aset tetap                                                                  property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of oil
                                       ( 67,491,679 )          ( 74,173,907 )
   aset minyak dan gas bumi                                                                    and gas assets
   Pembayaran untuk perolehan                                                     Payments for acquisition of
   aset eksplorasi dan evaluasi        ( 17,821,466 )            ( 7,086,967 )     exploration and evaluation
                                                                                                        assets
   Penerimaan dari penjualan                                                       Proceeds from disposal of
                                                8,943
   aset non-keuangan lainnya                                                        other non-financial assets
   Pembayaran untuk perolehan                                                     Payments for acquisition of
                                                  (0)
   aset non-keuangan lainnya                                                        other non-financial assets
   Pembayaran untuk perolehan                                                  Payments to acquire financial
                                                                          (0)
   aset keuangan                                                                                        assets
   Penerimaan pembayaran                                                           Receipts from receivables
                                                       0
   piutang dari pihak berelasi                                                             from related parties
   Pembayaran pemberian                                                        Payments of receivables from
                                                                          (0)
   piutang kepada pihak berelasi                                                                related parties
   Uang muka dan pinjaman                                                          Cash advances and loans
   diberikan kepada pihak lain,                                ( 42,807,174 ) made to other parties, other
   selain institusi keuangan                                                        than financing institutions
Page 12
   Penerimaan pengembalian                                                   Cash receipts from the
                                      2,023,340
   uang muka dan pinjaman                                             repayment of advances and
   diberikan kepada pihak lain                                         loans made to other parties
   Pembayaran untuk perolehan                                           Payments for acquisition of
                                                        ( 14,890 )
   entitas anak                                                                          subsidiaries
   Pembayaran untuk perolehan                                           Payments for acquisition of
   tambahan kepemilikan pada               (0)                                additional interests in
   entitas anak                                                                          subsidiaries
   Pembayaran untuk perolehan                                           Payments for acquisition of
   kepemilikan pada entitas        ( 4,299,965 )                          interests in joint ventures
   ventura bersama
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                  ( 88,667,985 )   ( 129,931,130 )
   (digunakan untuk) aktivitas                                               investing activities
   investasi
Arus kas dari aktivitas                                                  Cash flows from financing
pendanaan                                                                                 activities
   Penerimaan pinjaman                                               Proceeds from secured loans
                                                      16,875,303
   beragunan
   Pembayaran pinjaman                                                 Payments of secured loans
                                  ( 14,070,393 )    ( 11,428,458 )
   beragunan
   Penerimaan pinjaman tanpa                                            Proceeds from unsecured
                                              0                 0
   agunan                                                                                  loans
   Pembayaran pinjaman tanpa                                         Payments of unsecured loans
                                                              (0)
   agunan
   Pembayaran liabilitas sewa                                          Payments of finance lease
                                  ( 49,052,073 )    ( 56,420,604 )
   pembiayaan                                                                            liabilities
   Pencairan (penempatan)                                              Withdrawal (placement) of
   dana yang dibatasi                                                       restricted funds from
                                   ( 4,255,971 )        3,564,612
   penggunaannya dari aktivitas                                               financing activities
   pendanaan
   Penerimaan utang pihak                                          Proceeds from due to related
                                      2,899,120       32,549,148
   berelasi                                                                             parties
   Pembayaran biaya emisi                                           Payments of stock issuance
                                                              (0)
   saham                                                                                  costs
   Jumlah arus kas bersih                                                 Total net cash flows
   yang diperoleh dari                                                 received from (used in)
                                  ( 64,479,317 )    ( 14,859,999 )
   (digunakan untuk) aktivitas                                             financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                   ( 7,456,048 )      19,717,182
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                    46,288,330        32,785,788
awal periode                                                            flows, beginning of the period
Efek perubahan nilai kurs pada                                       Effect of exchange rate changes
                                     ( 236,239 )          403,279
kas dan setara kas                                                      on cash and cash equivalents
Kenaikan (penurunan) kas dan                                             Other increase (decrease) in
                                                                0
setara kas lainnya                                                         cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                    38,596,043        52,906,249
akhir periode                                                         cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                                                Property, plant, and equipment
                                                                                                                     Penjabaran
                                            Aset tetap, awal       Penambahan aset         Reklasifikasi aset          laporan             Entitas anak baru      Revaluasi aset          Aset tetap, akhir
                                               periode                  tetap                    tetap              keuangan aset              aset tetap             tetap                   periode
                                                                                                                         tetap
                                                                                                                      Translation
                                           Property, plant, and    Addition in property,   Reclassifications of                            New subsidiaries in    Revaluation of         Property, plant, and
                                                                                                                     adjustment in
                                               equipment,               plant, and         property, plant, and                            property, plant, and   property, plant,         equipment, end
                                                                                                                    property, plant,
                                            beginning period           equipment               equipment                                       equipment          and equipment                period
                                                                                                                    and equipment
Nilai perolehan,   Mesin dan peralatan,                                                                                                                                                                             Machinery and      Carrying amount,
kotor              dimiliki langsung               4,886,328              1,087,158                                                             41,360,916                                     47,334,402       equipment, directly               gross
                                                                                                                                                                                                                              owned
                   Perabot dan                                                                                                                                                                                  Furniture and office
                   peralatan kantor,               1,856,398                          0                                                                                                          1,856,398      equipment, directly
                   dimiliki langsung                                                                                                                                                                                          owned
                   Kendaraan                                                                                                                                                                                         Motor vehicle,
                   bermotor, dimiliki              1,362,429                          0                                                                                                          1,362,429           directly owned
                   langsung
                   Dimiliki langsung               8,105,155              1,087,158                             0                      0        41,360,916                           0         50,553,229      Directly owned
                   Mesin, aset hak                                                                                                                                                                          Machinery, right of
                                               664,352,780                            0                                                                                                       664,352,780
                   guna                                                                                                                                                                                              use assets
                   Bangunan, aset hak                                                                                                                                                                     Building, right of use
                                                   2,863,333              3,149,337                                                                                                             6,012,670
                   guna                                                                                                                                                                                                  assets
                   Aset hak guna               667,216,113                3,149,337                             0                      0                     0                       0        670,365,450 Right of use assets
                   Mesin dan alat berat,                                                                                                                                                                        Machinery and
                   dalam penyelesaian                                                                                                                                                                       heavy equipment,
                                                               0                                                                                                                                        0
                                                                                                                                                                                                                  assets under
                                                                                                                                                                                                                   construction
                   Aset dalam                                                                                                                                                                                    Assets under
                                                               0                      0                         0                                                                                       0
                   penyelesaian                                                                                                                                                                                  construction
                   Aset tetap                                                                                                                                                                                 Property, plant,
                                               675,321,268                4,236,495                             0                               41,360,916                                    720,918,679
                                                                                                                                                                                                               and equipment
Akumulasi          Mesin dan peralatan,                                                                                                                                                                         Machinery and          Carrying amount,
depresiasi         dimiliki langsung                 277,653                 190,261                                                            34,537,066                                     35,004,980 equipment, directly              accumulated
                                                                                                                                                                                                                         owned              depreciation
                   Perabot dan                                                                                                                                                                             Furniture and office
                   peralatan kantor,               1,856,115                       212                                                                                                          1,856,327 equipment, directly
Page 15
                  dimiliki langsung                                                                            owned
                  Kendaraan                                                                           Motor vehicle,
                  bermotor, dimiliki     1,362,429           0                       1,362,429        directly owned
                  langsung
                  Dimiliki langsung      3,496,197     190,473        34,537,066    38,223,736      Directly owned
                  Mesin, aset hak                                                                Machinery, right of
                                       481,208,210   47,787,665                    528,995,875
                  guna                                                                                    use assets
                  Bangunan, aset hak                                                           Building, right of use
                                         2,268,233     628,085                       2,896,318
                  guna                                                                                        assets
                  Aset hak guna        483,476,443   48,415,750                    531,892,193 Right of use assets
                  Aset dalam                                                                          Assets under
                                                0                                            0
                  penyelesaian                                                                        construction
                  Aset tetap                                                                       Property, plant,
                                       486,972,640   48,606,223   0   34,537,066   570,115,929
                                                                                                    and equipment
Nilai perolehan   Aset tetap                                                                       Property, plant,     Carrying amount
                                       188,348,628                                 150,802,750
                                                                                                    and equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                               Property, plant, and equipment
                                                                                                                     Penjabaran
                                            Aset tetap, awal       Penambahan aset         Reklasifikasi aset          laporan             Entitas anak baru     Revaluasi aset          Aset tetap, akhir
                                               periode                  tetap                    tetap              keuangan aset              aset tetap            tetap                   periode
                                                                                                                         tetap
                                                                                                                      Translation
                                           Property, plant, and    Addition in property,   Reclassifications of                            New subsidiaries      Revaluation of         Property, plant, and
                                                                                                                     adjustment in
                                               equipment,               plant, and         property, plant, and                            in property, plant,   property, plant,         equipment, end
                                                                                                                    property, plant,
                                            beginning period           equipment               equipment                                     and equipment       and equipment                period
                                                                                                                    and equipment
Nilai perolehan,   Mesin dan peralatan,                                                                                                                                                                        Machinery and      Carrying amount,
kotor              dimiliki langsung                                       2,431,065               2,455,263                                                                                    4,886,328 equipment, directly                gross
                                                                                                                                                                                                                        owned
                   Perabot dan                                                                                                                                                                            Furniture and office
                   peralatan kantor,               1,856,115                       283                                                                                                         1,856,398 equipment, directly
                   dimiliki langsung                                                                                                                                                                                    owned
                   Kendaraan bermotor,                                                                                                                                                                          Motor vehicle,
                                                   1,362,429                          0                                                                                                        1,362,429
                   dimiliki langsung                                                                                                                                                                           directly owned
                   Dimiliki langsung               3,218,544               2,431,348               2,455,263                           0                     0                      0          8,105,155      Directly owned
                   Mesin, aset hak                                                                                                                                                                         Machinery, right of
                                               644,633,333               19,719,447                                                                          0                               664,352,780
                   guna                                                                                                                                                                                             use assets
                   Bangunan, aset hak                                                                                                                                                                    Building, right of use
                                                   2,863,333                          0                                                                      0                                 2,863,333
                   guna                                                                                                                                                                                                 assets
                   Aset hak guna               647,496,666               19,719,447                             0                      0                     0                      0        667,216,113 Right of use assets
                   Mesin dan alat berat,                                                                                                                                                                       Machinery and
                   dalam penyelesaian                                                                                                                                                                      heavy equipment,
                                                   2,455,263                                   ( 2,455,263 )                                                                                           0
                                                                                                                                                                                                                 assets under
                                                                                                                                                                                                                  construction
                   Aset dalam                                                                                                                                                                                   Assets under
                                                   2,455,263                          0        ( 2,455,263 )                           0                     0                      0                  0
                   penyelesaian                                                                                                                                                                                 construction
                   Aset tetap                                                                                                                                                                                Property, plant,
                                               653,170,473               22,150,795                             0                                            0                               675,321,268
                                                                                                                                                                                                              and equipment
Akumulasi          Mesin dan peralatan,                                                                                                                                                                        Machinery and      Carrying amount,
depresiasi         dimiliki langsung                           0             277,653                                                                                                             277,653 equipment, directly          accumulated
                                                                                                                                                                                                                        owned          depreciation
                   Perabot dan                                                                                                                                                                            Furniture and office
                   peralatan kantor,               1,855,550                       565                                                                                                         1,856,115 equipment, directly
                   dimiliki langsung                                                                                                                                                                                    owned
Page 17
                  Kendaraan bermotor,     1,362,429           0          1,362,429        Motor vehicle,
                  dimiliki langsung                                                      directly owned
                  Dimiliki langsung       3,217,979     278,218          3,496,197      Directly owned
                  Mesin, aset hak                                                    Machinery, right of
                                        417,917,099   63,291,111   0   481,208,210
                  guna                                                                        use assets
                  Bangunan, aset hak                                               Building, right of use
                                          1,495,524     772,709    0     2,268,233
                  guna                                                                            assets
                  Aset hak guna         419,412,623   64,063,820   0   483,476,443 Right of use assets
                  Aset tetap                                                           Property, plant,
                                        422,630,602   64,342,038   0   486,972,640
                                                                                        and equipment
Nilai perolehan   Aset tetap                                                           Property, plant,     Carrying amount
                                        230,539,871                    188,348,628
                                                                                        and equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                     Notes for inventories
                                30 September 2023     31 December 2022
     Suku cadang                       41,026,147            40,586,868                  Spareparts
     Lainnya                              441,300               436,218           Other inventories
     Persediaan, kotor                 41,467,447            41,023,086         Inventories, gross
     Cadangan penurunan nilai                                              Allowance for impairment
                                      ( 4,372,904 )        ( 4,372,904 )
     persediaan                                                                       of inventories
     Persediaan                        37,094,543            36,650,182                 Inventories
     Persediaan lancar                 37,094,543            36,650,182          Current inventories

Mutasi cadangan penurunan nilai                                    Movement of allowance for
persediaan                                                          impairment of inventories
                                30 September 2023     31 December 2022
Saldo awal Penyisihan                                                          Allowance for Impairment of
                                         4,372,904            4,472,340
Penurunan Nilai Persediaan                                                  Inventories, beginning balance
Saldo akhir Penyisihan                                                      Allowance for Impairment of
                                         4,372,904            4,372,904
Penurunan Nilai Persediaan                                                   Inventories, ending balance
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[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
Bahan baku yang digunakan                    0                   0            Raw inventory used
Pertambangan                        53,044,327          51,904,075                     Mining cost
Amortisasi                          48,415,750          47,826,035                    Amortization
Depresiasi                          38,754,397          48,718,529                    Depreciation
Perbaikan dan pemeliharaan          17,824,341          32,400,032       Repairs and maintenance
Biaya pabrikasi lainya              34,098,686          19,348,836   Other manufacturing overhead
Jumlah biaya produksi              192,137,501         200,197,507          Total production cost
Harga pokok produksi               192,137,501         200,197,507   Cost of goods manufactured
Beban pokok penjualan dan                                              Cost of sales and revenue
                                   192,137,501         200,197,507
pendapatan
Page 22
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 23
[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
                                                                Total bank loans, gross                             Total bank loans, gross
                                          foreign currency                                    foreign currency
Bank asing lainnya        IDR                                                                                 0                         0             IDR      Other foreign banks
                          USD                    21,359,240                21,359,240                39,844,427                39,844,427            USD
                          Mata uang                                        21,359,240                                          39,844,427        Currency
Kreditur nama bank        Mata uang                                        21,359,240                                          39,844,427        Currency      Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                       Notes for long-term bank loan
                                                         30 September 2023                              31 December 2022
Total utang bank, kotor                                                      21,359,240                                    39,844,427                       Total bank loans, gross
Page 24
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 25
[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 asing lainnya           IDR                                                                    0        IDR   Other foreign banks
Page 26
[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 asing lainnya   IDR                                                                                            0                            0             IDR    Other foreign banks
                     USD                                                                                            0                            0            USD
                     Mata uang                                                                                                                   0        Currency
Page 27
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 28
[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 asing lainnya           IDR                                                                 0            IDR   Other foreign banks

File

File Open PDF
Source IDX
Size0.12 MB
Published6 Nov 2023
Pages28
Characters107,960
Text sourceEmbedded text layer
OCR confidence—

Names mentioned 0 people and organisations named in the text · linked when the evidence is strong

The name pass has not read this document yet.

Extraction attempts how the parser did, and what it refused

Nothing structured was extracted from this document — the attempts below say why.

No extraction attempted yet.

Other files in this announcement 4

FinancialStatement-2023-III-ENRG.xlsx done
inlineXBRL.zip done
↑↓ select ↵ open ⇧↵ see every result