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PENJELASAN TEMA THEME EXPLANATION
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Laporan Tahunan & Keberlanjutan 2025
2025 Annual & Sustainability Report
GOOD Open Innovation
For Sustainable Business
Pada tahun 2025, PT Garudafood Putra Putri Jaya Tbk (selanjutnya disebut
“Perseroan”) mengusung tema “Good Open Innovation for Sustainable
Business” sebagai wujud komitmen Perseroan dalam memperkuat inovasi
dan kolaborasi guna mendukung keberlanjutan bisnis. Melalui tema ini,
Perseroan mendorong transformasi dari pola kerja business as usual (BAU)
menuju high velocity organization yang mengedepankan kecepatan dan
kelincahan dalam merespons dinamika pasar, kebutuhan konsumen, serta
perkembangan kompetitor. Transformasi tersebut diwujudkan melalui
penguatan inovasi pada pengembangan produk, penerapan teknologi
manufaktur yang lebih maju, serta peningkatan proses bisnis dan
digitalisasi operasional.
Implementasi inovasi dilakukan melalui sinergi lintas fungsi, termasuk
kolaborasi antara tim R&D dan marketing dalam mengembangkan
produk baru, serta kemitraan dengan pihak eksternal yang memiliki
keahlian di bidangnya. Melalui pendekatan open innovation ini, Perseroan
berupaya meningkatkan efisiensi operasional, memperkuat daya saing,
serta memastikan pertumbuhan bisnis yang berkelanjutan sekaligus
memberikan nilai tambah bagi seluruh pemangku kepentingan.
In 2025, PT Garudafood Putra Putri Jaya Tbk (hereinafter referred to
as the “Company”) adopted the theme “Good Open Innovation for
Sustainable Business” as a reflection of its commitment to strengthening
innovation and collaboration to support business sustainability. Through
this theme, the Company promotes a transformation from a business as
usual (BAU) approach toward a high velocity organization that prioritizes
speed and agility in responding to market dynamics, consumer needs,
and competitive developments. This transformation is realized through
strengthened innovation in product development, the adoption of more
advanced manufacturing technologies, and the enhancement of business
processes and operational digitalization.
The implementation of innovation is carried out through cross-functional
synergy, including collaboration between the R&D and marketing teams
in developing new products, as well as partnerships with external parties
possessing relevant expertise. Through this open innovation approach,
the Company seeks to improve operational efficiency, strengthen
competitiveness, and ensure sustainable business growth while creating
added value for all stakeholders.
PT Garudafood Putra Putri Jaya Tbk 1
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DAFTAR ISI
CONTENTS
4
64 Profil Direksi
IKHTISAR UTAMA
Profile of the Board Of Directors
HIGHLIGHTS
72 Demografi Karyawan
6 Kinerja Keuangan & Operasional Utama (Konsolidasian) Employee Demography
Financial & Operations Performance Highlights
(Consolidated) 72 Struktur dan Komposisi Pemegang Saham
Shareholders Structure and Composition
8 Ikhtisar Keuangan
Financial Highlights 75 Struktur Grup Perseroan
Corporate Group Structure
12 Ikhtisar Saham
Share Highlights 76 Entitas Anak dan Asosiasi
Subsidiaries and Associates
16
77 Kronologis Pencatatan Saham
LAPORAN MANAJEMEN Share Listing Chronology
MANAGEMENT REPORT 78 Kronologis Pencatatan Efek Lainnya
Chronological Listing of Other Securities
18 Laporan Dewan Komisaris
Report from the Board of Commissioners 79 Akuntan Publik (AP) dan Kantor Akuntan Publik (KAP)
Public Accountant and Public Accountant Firm
24 Laporan Direksi
Report from the Board of Directors 79 Lembaga & Profesi Penunjang Pasar Modal
Capital Market Supporting Agencies & Professionals
34
80 Penghargaan
PROFIL PERSEROAN Awards
COMPANY PROFILE 86 Situs Web Perseroan
Company Website
36 Identitas Perseroan
Company Identity
88
38 Riwayat Singkat Perseroan
The Company at A Glance ANALISIS DAN PEMBAHASAN
MANAJEMEN
39 Bidang Usaha MANAGEMENT DISCUSSION AND ANALYSIS
Line of Businesses
90 Tinjauan Umum
42 Produk Perseroan
Overview
The Company’s Product
92 Tinjauan Industri Makanan dan Minuman
44 Jejak Langkah
Food and Beverage Industry Overview
Milestones
92 Prospek Usaha dan Prioritas Strategi
46 Visi, Misi dan Budaya Perseroan
Business Prospects and Strategy Priorities
Vision, Mission and Corporate Culture
96 Aspek Pemasaran dan Strategi
48 Jaringan Bisnis & Wilayah Operasional
Marketing Aspects and Strategy
Business Network & Operational Area
102 Tinjauan Bisnis (Konsolidasian)
50 Struktur Organisasi
Business Review (Consolidated)
Organization Structure
102 Segmen Makanan dalam Kemasan
51 Perubahan yang Bersifat Signifikan
Packaged Food Segment
Significant Changes on the Company
103 Segmen Minuman dalam Kemasan
51 Keanggotaan Asosiasi Industri
Packaged Beverage Segment
Industrial Association Membership
104 Laporan Posisi Keuangan Konsolidasian
51 Profil Dewan Komisaris
Consolidated Statement of Financial Position
Profile of the Board Of Commissioners
2 PT Garudafood Putra Putri Jaya Tbk
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Laporan Tahunan & Keberlanjutan 2025
2025 Annual & Sustainability Report
120
195 Kebijakan Antipenyuapan dan Antikorupsi
TATA KELOLA PERUSAHAAN
Anti-Bribery and Anti-Corruption Policy
GOOD CORPORATE GOVERNANCE
197 Sistem Pelaporan Pelanggaran
122 Dasar Penerapan GCG Whistleblowing System (WBS)
GCG Legal References
199 Penerapan Pedoman Tata Kelola Perusahaan Terbuka
123 Prinsip-Prinsip GCG Public Company Governance Guidelines Application
GCG Principles
208
125 Kerangka Penerapan Tata Kelola Perusahaan
Corporate Governance Implementation Framework
LAPORAN KEBERLANJUTAN
127 Penilaian GCG SUSTAINABILITY REPORT
GCG Assessment
210 Tentang Laporan Ini
128 Rapat Umum Pemegang Saham About This Report
General Meeting of Shareholders
212 Ikhtisar Kinerja Tahun Ini
149 Dewan Komisaris Highlights of The Year
Board of Commissioners
215 Penghargaan
161 Komite Audit Awards
Audit Committee
216 Pendekatan Keberlanjutan
167 Komite Nominasi dan Remunerasi Sustainability Approach
Nomination and Remuneration Committee
228 Menjaga Lingkungan untuk Masa Depan Lebih Baik
173 Direksi Nurturing Environment for Better Future
Board of Directors
239 Meningkatkan Kesejahteraan Karyawan
180 Sekretaris Perusahaan Empowering Employee Welfare
Corporate Secretary
259 Berkontribusi pada Pengembangan Sosial-Ekonomi
183 Hubungan Investor Contributing to Socio-Economic Development
Investor Relations
274 Menyediakan Produk yang Tepercaya dan Bergizi
184 Unit Audit Internal melalui Praktik Bisnis yang Etis
Internal Audit Unit Providing Trustworthy and Nutritious Product Through
Ethical Business Practices
187 Sistem Pengendalian Internal
Internal Control System 292 Referensi Otoritas Jasa Keuangan
Financial Services Authority Reference
188 Manajemen Risiko
Risk Management 294 Indeks Isi Standar GRI
GRI Content Index
192 Perkara Penting yang Dihadapi Perseroan
Litigations 306 Lembar Umpan Balik
Feedback Sheet
192 Sanksi Administratif
Administrative Sanctions
308
192 Kode Etik Perseroan
Code of Ethics LAPORAN KEUANGAN
KONSOLIDASIAN
194 Program Employee Stock Allocation CONSOLIDATED FINANCIAL STATEMENTS
Employee Stock Allocation Program
194 Kebijakan Pengungkapan Informasi 310 PT Garudafood Putra Putri Jaya Tbk dan Entitas Anak
Information Disclosure Policy Laporan Keuangan Konsolidasian 31 Desember 2025
dan 2024
195 Benturan Kepentingan PT Garudafood Putra Putri Jaya Tbk and Subsidiaries
Conflict of Interest Consolidated Financial Statements 31 December 2025
and 2023
PT Garudafood Putra Putri Jaya Tbk 3
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1
IKHTISAR
UTAMA
HIGHLIGHTS
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
KINERJA KEUANGAN & OPERASIONAL UTAMA
(KONSOLIDASIAN)
FINANCIAL & OPERATIONS PERFORMANCE HIGHLIGHTS (CONSOLIDATED)
Sepanjang tahun 2025, Perseroan membukukan kinerja keuangan yang solid dan berkelanjutan, mencerminkan efektivitas
strategi bisnis serta ketahanan operasional di tengah dinamika pasar. Total penjualan meningkat sebesar 7,23% menjadi
Rp13,12 triliun, terutama didorong oleh kinerja pasar domestik yang tumbuh 7,55% hingga mencapai Rp12,75 triliun.
Dari sisi profitabilitas, laba bersih Perseroan naik 10,05% menjadi Rp0,76 triliun, sejalan dengan peningkatan efisiensi
operasional dan permintaan yang konsisten terhadap produk Perseroan. Hingga akhir periode pelaporan, Perseroan
mempertahankan struktur keuangan yang sehat, dengan total ekuitas tercatat sebesar Rp4,36 triliun dan total aset
mencapai Rp9,33 triliun, yang semakin memperkuat fondasi keuangan Perseroan dalam mendukung pertumbuhan
jangka panjang.
Total Penjualan Penjualan Domestik
Total Sales Domestic Sales
Rp
13,12 triliun I trillion 7,23%
Rp
12,75 triliun I trillion 7,55%
Laba Bersih Total Ekuitas
Net Profit Total Equity
Rp
0,76triliun I trillion 10,05%
Rp
4,36
triliun I trillion
6 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Throughout 2025, the Company delivered solid and sustainable financial performance, reflecting the effectiveness of its
business strategy and operational resilience amid evolving market conditions. Total sales increased by 7.23% to Rp13.12
trillion, primarily supported by strong domestic market performance, with sales growing 7.55% to Rp12.75 trillion.
Profitability also improved, as net profit rose by 10.05% to Rp0.76 trillion, driven by enhanced operational efficiency and
sustained demand for the Company’s products. By the end of the reporting period, the Company maintained a sound
financial position, with total equity amounting to Rp4.36 trillion and total assets reaching Rp9.33 trillion, reinforcing a
strong financial foundation to support long-term growth.
Total Aset
Total Assets
Rp
9,33triliun I trillion 10,69%
PT Garudafood Putra Putri Jaya Tbk 7
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
IKHTISAR KEUANGAN
FINANCIAL HIGHLIGHTS
Laporan Posisi Keuangan Konsolidasian [C.3]
Consolidated Statements of Financial Position
Dalam Rp miliar I In Rp billion
Uraian
2025 2024 2023
Description
Aset Lancar | Current Assets 4.102,03 3.629,90 3.325,31
Aset Tidak Lancar | Non-Current Assets 5.231,13 4.801,83 4.102,40
Total Aset | Total Assets 9.333,16 8.431,73 7.427,71
Liabilitas Jangka Pendek | Current Liabilities 2.981,39 2.652,17 1.872,54
Liabilitas Jangka Panjang | Non-current Liabilities 1.991,65 1.773,72 1.645,96
Total Liabilitas | Total Liabilities 4.973,04 4.425,89 3.518,50
Total Ekuitas | Total Equity 4.360,13 4.005,84 3.909,21
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian
Consolidated Statements of Profit or Loss & Other Comprehensive Income
Dalam Rp miliar I In Rp billion
Uraian
2025 2024 2023
Description
Penjualan Neto | Net Sales 13.119,63 12.235,37 10.543,57
Beban Pokok Penjualan | Cost of Goods Sold (9.462,06) (8.742,10) (7.670,05)
Laba Bruto | Gross Profit 3.657,57 3.493,27 2.873,52
Laba Sebelum Beban Pajak Penghasilan | Income Before 953,74 858,88 783,02
Income Tax Expense
Laba Tahun Berjalan | Profit for the Year 756,23 687,19 601,47
Laba Komprehensif Lain - Neto | Other Comprehensive (19,99) 4,60 19,74
Income - Net
Total Laba Komprehensif Tahun Berjalan | Total 736,24 691,79 621,21
Comprehensive Income for the Year
Laba Tahun Berjalan yang Dapat Diatribusikan Kepada | Income for the Year Attributable to:
Pemilik Entitas Induk | Owners of Parent Company 688,65 624,47 580,41
Kepentingan Non-Pengendali | Non-Controlling Interests 67,58 62,72 21,06
Laba Komprehensif Tahun Berjalan yang Dapat Diatribusikan kepada:
Total Comprehensive Income for the Year Attributable to:
Pemilik Entitas Induk | Owners of Parent Company 669,52 628,96 599,82
Kepentingan Non-Pengendali | Non-Controlling Interests 66,72 62,83 21,39
Laba Saham Dasar (dalam Rp penuh) | Basic Earnings per 18,67 16,93 15,78
Share (in full amount Rp)
8 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Uraian
2025 2024 2023
Description
Rasio Pertumbuhan (%) | Growth Ratio (%)
Penjualan Neto | Net Sales 7,23% 16,05% 0,31%
Beban Pokok Penjualan | Cost of Goods Sold 8,24% 13,98% (2,34%)
Laba Bruto | Gross Profit 4,70% 21,57% 8,15%
Laba Tahun Berjalan | Profit for the Year 10,05% 14,25% 15,29%
Jumlah Aset | Total Assets 10,69% 13,52% 1,37%
Jumlah Liabilitas | Total Liabilities 12,36% 25,79% (11,50%)
Jumlah Ekuitas (Neto) | Total Equity (Net) 8,84% 2,47% 16,64%
Rasio Usaha (%) | Operating Ratio (%)
Laba Bruto/Penjualan Neto | Gross Profit/Net Sales 27,88% 28,55% 27,25%
Laba Tahun Berjalan/Penjualan Neto | Profit for the Year/ 5,76% 5,62% 5,70%
Net Sales
Laba Tahun Berjalan/Ekuitas Neto | Profit for the Year/Net 17,34% 17,15% 15,39%
Equity
Laba Tahun Berjalan/Total Aset | Profit for the Year/Total 8,10% 8,15% 8,10%
Assets
Rasio Keuangan (X) | Financial Ratio (X)
Total Liabilitas/Ekuitas Neto | Total Liabilities/Net Equity 1,14 1,10 0,90
Total Liabilitas/Total Aset | Total Liabilities/Total Assets 0,53 0,52 0,47
Total Aset Lancar/Total Liabilitas Jangka Pendek | Total 1,38 1,37 1,78
Current Assets/Total Current Liabilities
Laporan Arus Kas Konsolidasian
Consolidated Statements of Cash Flows
Dalam Rp miliar I In Rp billion
Uraian
2025 2024 2023
Description
Arus Kas dari Aktivitas Operasi | Cash Flows from 1.250,59 1.129,89 863,58
Operating Activities
Arus Kas dari Aktivitas Investasi | Cash Flows from (787,91) (530,18) (325,57)
Investing Activities
Arus Kas dari Aktivitas Pendanaan | Cash Flows from (250,70) (799,62) (494,62)
Financing Activities
Kenaikan (Penurunan) Neto Kas dan Bank | Net Increase 211,98 (199,90) 43,39
(Decrease) in Cash and Cash in Banks
Kas dan Bank Awal Tahun | Cash and Cash in Banks at the 921,54 1.116,57 1.073,18
Beginning of the Year
Kas dan Setara Kas Akhir Tahun | Cash and Cash 1.146,86 921,54 1.116,57
Equivalents at the End of the Year
PT Garudafood Putra Putri Jaya Tbk 9
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Penjualan Neto
Net Sales
13.119,63 7,23%
12.235,37
10.543,57
2023 2024 2025
Di tahun 2025, Penjualan Neto Perseroan mengalami peningkatan sebesar 7,23%
dari Rp12,24 triliun di tahun 2024 menjadi Rp13,11 triliun di tahun 2025.
(dalam Rp miliar | in Rp billion)
In 2025, the Company's Net Sales increased by 7.23% from Rp12.24 trillion in 2024
to Rp13.11 trillion in 2025.
Laba Tahun Berjalan
Profit for the Year
756,23 10,05%
687,19
601,47
2023 2024 2025
Adapun Laba Tahun Berjalan Perseroan mengalami peningkatan sebesar 10,05% dari
(dalam Rp miliar | in Rp billion) Rp687,19 miliar di tahun 2024 menjadi Rp756,23 miliar di tahun 2025.
The Company’s Profit for the Year increased by 10.05% from Rp687.19 billion in 2024
to Rp756.23 billion in 2025.
10 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Total Aset
Total Assets
9.333,16 10,69%
8.431,73
7.427,71
2023 2024 2025
Sementara itu, Total Aset Perseroan juga mengalami peningkatan sebesar 10,69%
dari Rp8,43 triliun di tahun 2024, menjadi Rp9,33 triliun di tahun 2025.
(dalam Rp miliar | in Rp billion)
Meanwhile, the Company’s Total Assets also increased by 10.69% from Rp8.43
trillion in 2024 to Rp9.33 trillion in 2025.
Total Ekuitas
Total Equity
4.360,13 8,84%
4.005,84
3.909,21
2023 2024 2025
Total Ekuitas Perseroan juga meningkat sebesar 8,84% dari Rp4,00 triliun pada tahun
(dalam Rp miliar | in Rp billion) 2024 menjadi Rp4,36 triliun pada tahun 2025.
The Company’s Total Equity also increased by 8.84% from Rp4.00 trillion in 2024 to
Rp4.36 trillion in 2025.
PT Garudafood Putra Putri Jaya Tbk 11
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
IKHTISAR SAHAM
SHARE HIGHLIGHTS
Ikhtisar Perdagangan Saham
Stock Trading Highlights
Periode Harga Saham Jumlah Saham Volume Kapitalisasi
Period Stock Price Beredar Transaksi Pasar
Outstanding Transaction Market
Tertinggi Terendah Penutupan Shares Volume Capitalization
Highest Lowest Closing (Ribu Saham (Rp juta
(Rp) (Rp) (Rp) Thousand million)
Shares)
2025
Triwulan I | 1st Quarter 414 350 362 36.897.901.455 13.058 13.357.040
Triwulan II | 2nd Quarter 402 330 360 36.897.901.455 15.555 13.283.245
Triwulan III | 3rd Quarter 410 356 372 36.897.901.455 17.551 13.726.019
Triwulan IV | 4th Quarter 456 346 370 36.897.901.455 46.512 13.652.224
2024
Triwulan I | 1st Quarter 460 394 424 36.897.901.455 35.982 15.644.710
Triwulan II | 2nd Quarter 434 350 364 36.897.901.455 10.652 13.430.836
Triwulan III | 3rd Quarter 420 350 404 36.897.901.455 13.240 14.906.752
Triwulan IV | 4th Quarter 480 370 412 36.897.901.455 16.089 15.201.935
2023
Triwulan I | 1st Quarter 525 422 490 36.897.901.455 311.799 18.079.972
Triwulan II | 2nd Quarter 490 452 464 36.897.901.455 167.394 17.120.626
Triwulan III | 3rd Quarter 478 418 434 36.897.901.455 190.402 16.013.689
Triwulan IV | 4th Quarter 434 404 430 36.897.901.455 115.237 15.866.098
12 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Grafik Kinerja Saham
Stock Performance Chart
Harga Saham Tertinggi (Rp)
Highest Share Price (Rp)
500
450
400
350
300
250
200
150
100
50
0
Jan Feb Mar Apr Mei Jun Jul Agt Sept Okt Nov Des
May Aug Oct Dec
Volume Transaksi (Ribu Saham)
Transaction Volume (Thousand Shares)
30.000
25.000
20.000
15.000
10.000
5000
0
Jan Feb Mar Apr Mei Jun Jul Agt Sept Okt Nov Des
May Aug Oct Dec
Penghentian Sementara Perdagangan Saham/Penghapusan Pencatatan Saham
Stock Trading Suspension/Delisting
Sepanjang tahun 2025, Perseroan tidak mengalami Throughout 2025, the Company did not experienced any
penghentian sementara perdagangan saham/ stock trading suspension/delisting.
penghapusan pencatatan saham apapun.
PT Garudafood Putra Putri Jaya Tbk 13
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
AKSI KORPORASI
CORPORATE ACTIONS
Sepanjang tahun 2025, Perseroan tidak melakukan aksi Throughout 2025, the Company did not undertake any
korporasi yang menyebabkan terjadinya perubahan corporate actions resulting in changes to its shares, such
pada saham, seperti pemecahan saham (stock split), as a stock split, reverse stock, stock dividend, bonus
penggabungan saham (reverse stock), dividen saham, shares, changes in par value, issuance of convertible
saham bonus, perubahan nilai nominal saham, penerbitan securities, or capital increases and reductions.
efek konversi, serta penambahan dan pengurangan
modal.
Pada tanggal 12 Maret 2025, Perseroan melakukan On March 12, 2025, the Company disclosed information
keterbukaan informasi atas rencana Perseroan untuk regarding its plan to conduct a share buyback of up to
melakukan rencana pembelian kembali saham yang 0.35% (zero point three five percent) of the Company’s
telah dikeluarkan Perseroan sebanyak-banyaknya 0,35% issued and fully paid-up shares, with a maximum fund
(nol koma tiga lima persen) saham Perseroan dari allocation of Rp50,000,000,000,00 (fifty billion Rupiah).
seluruh modal ditempatkan dan disetor penuh dalam This corporate action commenced on April 24, 2025
Perseroan dengan alokasi dana maksimum sebesar and remains ongoing. In executing this action, the
Rp50.000.000.000,00 (lima puluh miliar Rupiah). Aksi Company refers to POJK No. 29 of 2023 concerning the
Korporasi ini dimulai pada tanggal 24 April 2025 dan Repurchase of Shares Issued by Public Companies and
masih berjalan hingga saat ini, di mana atas Aksi Korporasi has obtained approval from the Annual General Meeting
ini Perseroan mengacu pada POJK No. 29 tahun 2023 of Shareholders held on April 24, 2025.
tentang Pembelian Kembali Saham yang Dikeluarkan oleh
Perusahaan Terbuka dan persetujuan dari Rapat Umum
Pemegang Saham Tahunan pada tanggal 24 April 2025.
14 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT Garudafood Putra Putri Jaya Tbk 15
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2 LAPORAN MANAJEMEN MANAGEMENT REPORTS
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
LAPORAN DEWAN KOMISARIS
BOARD OF COMMISSIONERS’ REPORT
Stabilitas makroekonomi,
dengan pertumbuhan
yang terjaga dan inflasi yang relatif
terkendali, memberikan landasan
yang kondusif bagi Perseroan
untuk melanjutkan ekspansi secara
terukur. Pergeseran preferensi
konsumen menuju produk yang
inovatif, bernilai tambah, serta
memperhatikan aspek kesehatan
dan keberlanjutan dipandang
sebagai momentum yang dapat
dimanfaatkan untuk memperkuat
posisi pasar Perseroan.
Macroeconomic stability, characterized
by steady growth and relatively controlled
inflation, provides a supportive
environment for the Company to pursue
measured expansion. Evolving consumer
preferences toward innovative, value-
added, and health and sustainability-
oriented products present strategic
opportunities to further strengthen the
Company’s market position.
Sudhamek Agoeng
Waspodo Soenjoto
Komisaris Utama
President Commissioner
18 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Para Pemegang Saham dan Pemangku Dear Esteemed Shareholders and Stakeholders,
Kepentingan yang terhormat,
Dewan Komisaris memandang tahun 2025 sebagai periode The Board of Commissioners views 2025 as an important
yang penting bagi Perseroan dalam memperkuat fondasi period for the Company to strengthen its growth
pertumbuhan sekaligus melanjutkan transformasi bisnis foundations while continuing its sustainable business
secara berkelanjutan. Di tengah dinamika ekonomi global transformation. Amid challenging global and domestic
dan domestik yang penuh tantangan, Perseroan mampu economic dynamics, the Company demonstrated
menunjukkan ketahanan kinerja dengan mencatatkan performance resilience by recording positive growth in
pertumbuhan penjualan dan laba bersih yang positif both sales and net profit compared with the previous year.
dibandingkan tahun sebelumnya. Pencapaian ini tidak This achievement was driven by the consistent execution
terlepas dari konsistensi strategi yang dijalankan Direksi, of strategies by the Board of Directors, particularly in
khususnya dalam memperluas jaringan distribusi, mendorong expanding the distribution network, driving product
inovasi produk yang relevan dengan preferensi konsumen, innovation aligned with consumer preferences, and
serta meningkatkan efisiensi operasional melalui digitalisasi enhancing operational efficiency through digitalization
dan penguatan sistem di seluruh entitas anak usaha. and system strengthening across subsidiaries.
Dewan Komisaris juga mencermati berbagai inisiatif The Board of Commissioners also observed a range
strategis Perseroan sepanjang tahun, termasuk of strategic initiatives undertaken by the Company
pengembangan kerja sama strategis, penguatan throughout the year, including the development of
engagement merek melalui pemanfaatan teknologi, serta strategic partnerships, the strengthening of brand
komitmen berkelanjutan terhadap praktik bisnis yang engagement through the use of technology, and an
bertanggung jawab. Berbagai penghargaan yang diraih ongoing commitment to responsible business practices.
Perseroan sepanjang tahun 2025 menjadi pengakuan The various awards received by the Company in 2025
eksternal atas kekuatan merek, kualitas inovasi, serta serve as external recognition of its brand strength,
konsistensi kinerja yang berhasil dijaga di tengah the quality of its innovation, and the consistency of
perubahan lanskap industri makanan dan minuman. performance maintained amid changes in the food and
beverage industry landscape.
Penilaian Terhadap Kinerja Direksi Evaluation of the Board of Directors’ Performance
Dewan Komisaris menilai Direksi telah menunjukkan kinerja The Board of Commissioners assessed that the Board of
yang solid dan kepemimpinan yang efektif sepanjang tahun Directors demonstrated solid performance and effective
2025 dalam mengelola Perseroan di tengah tantangan leadership throughout 2025 in navigating global economic
ekonomi global dan persaingan industri yang semakin challenges and intensifying industry competition.
ketat. Dengan pendekatan strategis yang terukur dan Through a disciplined and long-term strategic approach
berorientasi jangka panjang oleh Direksi, Perseroan berhasil by the Board of Directors, the Company successfully
menjaga pertumbuhan yang berkelanjutan, tercermin dari sustained growth, reflected in net sales growth of over
peningkatan penjualan bersih di atas 7% dan laba bersih 7% and net profit growth exceeding 9% compared with
di atas 9% dibandingkan tahun sebelumnya. Capaian the previous year. These results indicate effective strategy
tersebut mencerminkan disiplin eksekusi strategi melalui execution through strengthened distribution, portfolio
penguatan distribusi, optimalisasi portofolio produk, serta optimization, and consistent implementation of efficiency
implementasi program efisiensi yang konsisten. initiatives.
Dewan Komisaris juga menilai Direksi mampu The Board of Commissioners further evaluated that the
menyeimbangkan inovasi dengan kehati-hatian Board of Directors maintained a balanced approach
dalam pengambilan keputusan, termasuk dalam between innovation and prudent decision-making,
pengembangan produk baru, percepatan transformasi including new product development, accelerated digital
digital, serta penguatan kemitraan strategis dengan transformation, and strengthened strategic partnerships,
tetap mengedepankan manajemen risiko dan ketahanan while prioritizing risk management and operational
operasional. Proses evaluasi dilakukan secara formal, resilience. The performance evaluation was conducted
objektif, dan berkala, dengan mempertimbangkan through a formal, objective, and periodic process,
pencapaian target, kualitas keputusan strategis, serta considering target achievement, the quality of strategic
kepatuhan terhadap prinsip tata kelola. Berdasarkan decisions, and adherence to governance principles.
penilaian tersebut, Dewan Komisaris berpendapat Based on this assessment, the Board concluded that
Direksi telah menjalankan tugas dan tanggung jawabnya the Directors have fulfilled their duties effectively and
dengan baik serta mampu menciptakan nilai tambah yang delivered sustainable value for the Company.
berkelanjutan bagi Perseroan.
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Pengawasan Perumusan dan Implementasi Oversight in Strategy Formulation and
Strategi Implementation
Dewan Komisaris menjalankan fungsi pengawasan The Board of Commissioners exercised active and
strategis secara aktif dan berkesinambungan guna continuous strategic oversight to ensure that the
memastikan bahwa perumusan dan implementasi strategi formulation and implementation of the Company’s
Perseroan selaras dengan visi, misi, serta tujuan jangka strategy remained aligned with its vision, mission, and
panjang. Pengawasan dilakukan melalui rapat berkala, long-term objectives. Oversight was carried out through
pembahasan strategis bersama Direksi, serta penelaahan regular Board meetings, strategic discussions with
atas kebijakan dan inisiatif utama, termasuk penetapan the Board of Directors, and reviews of key policies and
prioritas usaha, penguatan portofolio, dan agenda initiatives, including business prioritization, portfolio
transformasi untuk menjaga daya saing. Dalam proses strengthening, and transformation efforts to maintain
tersebut, Dewan Komisaris memastikan bahwa setiap competitiveness. In this process, the Board ensured that
strategi mempertimbangkan kondisi makroekonomi, strategic decisions took into account macroeconomic
dinamika industri, profil risiko, dan kepentingan conditions, industry dynamics, risk profiles, and
pemangku kepentingan. stakeholder interests.
Sepanjang tahun 2025, Dewan Komisaris turut Throughout 2025, the Board of Commissioners monitored
memantau pelaksanaan inisiatif strategis seperti the execution of strategic initiatives, including distribution
penguatan distribusi, inovasi produk, transformasi strengthening, product innovation, digital transformation,
digital, dan pengembangan kemitraan strategis. Evaluasi and the development of strategic partnerships. Periodic
atas capaian kinerja strategis dan keuangan dilakukan evaluations of strategic and financial performance were
secara berkala, termasuk pemberian persetujuan atas conducted, along with approvals of material decisions, to
keputusan material, guna memastikan implementasi ensure disciplined and prudent implementation. Through
berjalan konsisten, terukur, dan prudent. Melalui dialog constructive dialogue and close collaboration with the
yang konstruktif dan sinergi yang erat dengan Direksi, Board of Directors, the Board of Commissioners believes
Dewan Komisaris meyakini bahwa strategi Perseroan that the Company’s strategies were effectively executed
telah dijalankan secara efektif serta memperkuat fondasi and reinforced a strong foundation for sustainable
pertumbuhan yang berkelanjutan. growth.
Pandangan terhadap Prospek Usaha yang View on the Business Prospects prepared by the
Disusun Direksi Board of Directors
Dewan Komisaris menilai bahwa rencana strategis yang The Board of Commissioners considers that the strategic
disusun Direksi dalam mendukung implementasi rencana plans prepared by the Board of Directors to support the
jangka menengah Perseroan, sebagaimana tercermin implementation of the Company’s medium-term plan, as
dalam perencanaan bisnis tahun-tahun mendatang, telah reflected in its forward-looking business planning, have
dirancang secara responsif terhadap dinamika ekonomi been designed in a responsive manner and are aligned with
dan perkembangan industri. Strategi tersebut dinilai prevailing economic dynamics and industry developments.
telah mempertimbangkan peluang yang muncul dari daya The Board of Commissioners observes that the strategies
tahan konsumsi domestik serta peran strategis industri formulated by the Board of Directors have taken into account
makanan dan minuman dalam perekonomian nasional, opportunities arising from resilient domestic consumption
sekaligus mengakomodasi perubahan preferensi and the strategic role of the food and beverage industry
konsumen menuju produk yang inovatif, bernilai tambah, in the national economy, while also addressing evolving
serta memperhatikan aspek kesehatan dan keberlanjutan. consumer preferences toward innovative, value-added
products that emphasize health and sustainability.
Dewan Komisaris juga menekankan pentingnya bagi The Board of Commissioners also emphasizes the
Direksi untuk terus memperkuat mekanisme mitigasi importance for the Board of Directors to continuously
terhadap berbagai risiko eksternal, termasuk fluktuasi strengthen mitigation mechanisms for various external
harga komoditas, ketidakpastian geopolitik yang risks that may affect the Company’s performance,
berpotensi memengaruhi stabilitas rantai pasok, including commodity price fluctuations, geopolitical
tekanan biaya operasional, perubahan iklim, serta uncertainties that may disrupt supply chains stability,
persaingan industri yang semakin intensif. Berdasarkan rising operational cost pressures, climate change, and
penilaian atas kesiapan fondasi operasional dan intensifying industry competition. Based on its assessment
penguatan kerangka manajemen risiko yang terus of the Company’s operational foundation and the
dikembangkan, Dewan Komisaris meyakini Perseroan strengthening risk management framework developed
memiliki kapasitas yang memadai untuk menjaga by the Board of Directors, the Board of Commissioners
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stabilitas kinerja sekaligus menangkap peluang believes that the Company has adequate capacity to
pertumbuhan di masa mendatang. maintain performance stability while capturing growth
opportunities in the future.
Pandangan terhadap Penerapan Tata Kelola View on the Corporate Governance
Perseroan Implementation
Dewan Komisaris berpandangan bahwa praktik Tata Kelola The Board of Commissioners believes that the
Perusahaan yang Baik (Good Corporate Governance/GCG) implementation of Good Corporate Governance (GCG)
di Perseroan sepanjang tahun 2025 telah dijalankan secara throughout 2025 was carried out with discipline and
disiplin dan semakin matang dalam implementasinya. Prinsip continued strengthening. The principles of transparency,
transparansi, akuntabilitas, tanggung jawab, independensi, accountability, responsibility, independence, and
dan kewajaran terintegrasi dalam struktur pengambilan fairness were embedded in decision-making structures
keputusan serta pengelolaan operasional di tingkat induk and operational management, both at the parent and
maupun entitas anak. Dengan dukungan komite-komite subsidiary levels. Supported by its committees, the Board
di bawah Dewan Komisaris, fungsi pengawasan dilakukan exercised continuous oversight to ensure regulatory
secara berkelanjutan untuk memastikan kepatuhan compliance, the effectiveness of internal policies, and
terhadap regulasi, efektivitas kebijakan internal, serta consistent adherence to ethical standards and business
konsistensi penerapan standar etika dan integritas bisnis. integrity.
Mekanisme check and balance berjalan melalui Checks and balances were maintained through
komunikasi yang konstruktif dan pertukaran pandangan constructive communication and strategic dialogue
strategis antara Dewan Komisaris dan Direksi, sehingga between the Board of Commissioners and the Board
setiap keputusan material diambil secara objektif dan of Directors, ensuring that material decisions were
terukur. Dewan Komisaris juga menilai bahwa integrasi made objectively and prudently. The Board also views
tata kelola dengan manajemen risiko, strategi bisnis, serta the integration of governance with risk management,
komitmen terhadap praktik usaha yang bertanggung business strategy, and responsible business practices
jawab telah memperkuat fondasi keberlanjutan as a key pillar of sustainability. This approach reinforces
Perseroan. Pendekatan ini menjadi elemen penting dalam stakeholder trust, including shareholders, government,
menjaga kepercayaan pemegang saham, pemerintah, business partners, and the public, while supporting the
mitra usaha, dan masyarakat, sekaligus mendukung Company’s long-term sustainable growth.
pertumbuhan jangka panjang yang berkelanjutan.
Apresiasi Appreciation
Atas nama Dewan Komisaris, kami menyampaikan apresiasi On behalf of the Board of Commissioners, we extend our
kepada Direksi dan seluruh karyawan atas dedikasi dan appreciation to the Board of Directors and all employees
komitmen yang telah ditunjukkan sepanjang tahun 2025, for their dedication and commitment throughout 2025,
serta kepada para pemegang saham, mitra usaha, pelanggan, as well as to shareholders, business partners, customers,
dan seluruh pemangku kepentingan atas kepercayaan dan and all stakeholders for their continued trust and support.
dukungan yang berkelanjutan. Dengan fondasi bisnis yang With a stronger business foundation, well-directed
semakin kuat, strategi yang terarah, serta penerapan tata strategies, and consistent governance and sustainability
kelola dan keberlanjutan yang konsisten, Dewan Komisaris practices, the Board remains confident that the Company
optimistis Perseroan mampu melanjutkan pertumbuhan will continue its sustainable growth journey and create
yang berkesinambungan dan menciptakan nilai jangka long-term value for all stakeholders.
panjang bagi seluruh pemangku kepentingan.
Jakarta, 27 Maret 2026| March 27, 2026
Atas Nama Dewan Komisaris
On Behalf of the Board of Commissioners
Sudhamek Agoeng Waspodo Soenjoto
Komisaris Utama
President Commissioner
PT Garudafood Putra Putri Jaya Tbk 21
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DEWAN KOMISARIS [G-01]
BOARD OF COMMISSIONERS
Fitra Dewata Pangayoman Rahajoe Dewiningroem Sudhamek Agoeng
Teramihardja Adi Soenjoto Soenjoto Waspodo Soenjoto
Komisaris Independen Komisaris Komisaris Komisaris Utama
Independent Commissioner Commissioner Commissioner President Commissioner
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Swen Neufeldt Hartono Atmadja Prof. Dorodjatun Haijiang Gu Donald Reginald
Kuntjoro-Jakti, Ph.D Gadsden
Komisaris Komisaris Komisaris
Commissioner Commissioner Komisaris Independen Commissioner Komisaris Independen
Independent Commissioner Independent Commissioner
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LAPORAN DIREKSI [OJK D.1]
BOARD OF DIRECTORS’ REPORT
Pada tahun
2025, Perseroan
mampu mempertahankan
kinerja yang solid melalui
akselerasi inovasi,
pelaksanaan transformasi
secara menyeluruh, serta
penguatan kolaborasi dan
sinergi strategis. Ke depan,
Perseroan optimis dapat
mencapai pertumbuhan yang
lebih inklusif, adaptif, dan
berkelanjutan.
In 2025, the Company maintained
solid performance through
accelerated innovation,
comprehensive transformation,
and strengthened collaboration and
strategic synergies. Going forward,
the Company is optimistic about
achieving more inclusive, adaptive,
and sustainable growth.
Hardianto Atmadja
Direktur Utama
President Director
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Para Pemegang Saham dan Pemangku Dear Esteemed Shareholders and Stakeholders,
Kepentingan yang Terhormat,
Tahun 2025 menjadi fase penguatan kinerja yang solid The year 2025 marked a phase of solid performance
bagi Perseroan di tengah dinamika industri makanan dan reinforcement for the Company amidst the increasingly
minuman yang semakin kompetitif. Perseroan berhasil competitive dynamics of the food and beverage industry.
mencatatkan pertumbuhan penjualan di atas 7% serta The Company successfully recorded sales growth
peningkatan laba bersih di atas 9% dibandingkan tahun exceeding 7% and an increase in net profit of over 9%
sebelumnya. Performa positif ini ditopang oleh kontribusi compared to the previous year. This positive performance
kuat kategori produk utama, yaitu Ready to Serve (RTS), was driven by strong contributions from core product
biskuit, serta keju dari PT Mulia Boga Raya Tbk., yang categories, namely Ready to Serve (RTS), biscuits, and
berhasil membukukan pertumbuhan laba bersih sebesar cheese from PT Mulia Boga Raya Tbk., which posted net
22,2% (YoY). Pencapaian ini merefleksikan efektivitas profit growth of 22.2% (YoY). This achievement reflects
strategi bisnis yang dijalankan secara konsisten di seluruh the effectiveness of the business strategy executed
lini. consistently across all lines.
Di bidang operasional, Perseroan mencapai keunggulan Within its operational sphere, the Company strengthened
kompetitif melalui penguatan infrastruktur logistik, its competitive advantage through the strengthening of
optimalisasi kapasitas gudang utama, serta pemanfaatan logistics infrastructure, optimization of main warehouse
teknologi manufaktur yang lebih presisi dan cepat. capacity, and the utilization of faster, more precise
Keunggulan ini didukung oleh percepatan transformasi manufacturing technology. This excellence was further
digital yang mengintegrasikan proses bisnis secara supported by accelerated digital transformation,
menyeluruh di seluruh unit usaha guna meningkatkan integrating business processes across all business units
koordinasi dan kualitas pengambilan keputusan. Selain to enhance coordination and the quality of decision-
itu, Perseroan terus memperkokoh ketahanan rantai making. Furthermore, the Company continues to fortify
nilai melalui peningkatan efisiensi penggunaan sumber value chain resilience by increasing resource efficiency
daya serta penguatan sistem distribusi berbasis data di and strengthening data-driven distribution systems in the
lapangan. Secara keseluruhan, realisasi kinerja tahun field. Overall, the 2025 performance realization exceeded
2025 telah melampaui target strategis yang ditetapkan the established strategic targets, both financially and
baik dari aspek finansial maupun operasional. operationally.
Strategi dan Kebijakan Strategis Strategies and Strategic Policies
Perseroan menempatkan inovasi sebagai fondasi utama The Company places innovation as a cornerstone in
dalam memperkuat daya saing di sepanjang rantai nilai. strengthening competitiveness throughout the value chain.
Dari sisi hulu, fungsi Research and Development (R&D) At the upstream level, the Research and Development
diarahkan untuk mengembangkan portofolio produk (R&D) function is geared towards developing a product
yang selaras dengan tren konsumsi. Inovasi tidak hanya portfolio that aligns with evolving consumption trends.
fokus pada peluncuran produk baru, tetapi juga pada Innovation focuses not only on new product launches but
penyempurnaan produk eksisting dan penguatan nilai also on enhancing existing products through formulation
merek. Pendekatan ini diperkuat melalui kolaborasi efficiency and brand value reinforcement. This approach is
strategis dengan Bel S.A., yang menjadi pemegang 22,5% further strengthened through a strategic partnership with
saham PT Mulia Boga Raya Tbk, yang membuka ruang Bel S.A., which holds a 22.5% shareholding in PT Mulia
sinergi dalam pengembangan produk keju Prochiz yang Boga Raya Tbk, fostering synergy in developing innovative,
lebih inovatif dan berstandar global. world-class Prochiz cheese products.
Di lini manufaktur, Perseroan mengakselerasi otomatisasi In the manufacturing line, the Company is accelerating
melalui implementasi Robotic Palletizer dengan sistem automation through the implementation of Robotic
pengendali pintar guna meningkatkan akurasi serta Palletizers equipped with smart control systems to
produktivitas pergudangan. Komitmen terhadap enhance warehousing accuracy and productivity. A
operasional yang berkelanjutan dibuktikan dengan commitment to sustainable operations is demonstrated
peningkatan pemanfaatan energi baru terbarukan (EBT) by the increased utilization of renewable energy, such
seperti PLTS dan biomass, serta praktik efisiensi sumber as solar power (PLTS) and biomass, alongside consistent
daya yang konsisten. Hingga akhir tahun 2025, total resource efficiency practices. By the end of 2025, the
kapasitas terpasang PLTS meningkat sebesar 4,5% dan total installed capacity of PLTS increased by 4.5%, while
efisiensi penggunaan air sebesar 18%. Sebagai bagian water use efficiency improved by more than 18%. As
dari penguatan sistem manajemen mutu dan keamanan part of strengthening its quality management and food
pangan, beberapa lini produksi Perseroan juga berhasil safety systems, several production lines successfully
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memperoleh sertifikasi Food Safety System Certification obtained Food Safety System Certification (FSSC)
(FSSC) 22000. 22000.
Penguatan supply chain management dilakukan melalui The reinforcement of supply chain management was
ekspansi Distribution Center (DC) di berbagai lokasi achieved through the expansion of Distribution Centers
strategis yang secara kumulatif meningkatkan kapasitas (DCs) in various strategic locations, cumulatively
logistik inbound lebih dari 40%. Di sisi hilir, perluasan increasing inbound logistics capacity by over 40%.
distribusi nasional dilakukan melalui penambahan Downstream, national distribution was broadened by
armada dan depo hingga ke tingkat ritel terkecil, serta expanding the fleet and depots down to the micro-retail
penguatan peran entitas distribusi dalam menyalurkan level, along with the strengthened role of the distribution
produk Perseroan maupun prinsipal eksternal, didukung entity in delivering both the Company’s products and
oleh strategi pemasaran terintegrasi Above The Line those of external principals, supported by integrated
(ATL) dan Below The Line (BTL) yang mengoptimalkan Above The Line (ATL) and Below The Line (BTL) marketing
kanal digital. strategies that optimize digital channels.
Perseroan juga mengembangkan inovasi untuk The Company also develops innovations to strengthen
memperkuat interaksi dengan konsumen melalui interaction with consumers through the establishment
pengembangan Consumer Engagement Point (CEP) sebagai of Consumer Engagement Points (CEP) as a strategic
pendekatan strategis dalam membangun pengalaman approach to creating more immersive brand
merek yang lebih imersif. Salah satu inisiatif CEP tersebut experiences. One of these initiatives is Chocolatos
adalah Chocolatos X-Quest di Sumedang, sebuah wahana X-Quest in Sumedang, an edutourism attraction
eduwisata berbasis teknologi LED Imersif 5D X-Perience featuring Indonesia’s first 5D immersive LED X-Perience
pertama di Indonesia yang terintegrasi dengan pabrik integrated directly with the Garudafood Sumedang
Garudafood Sumedang, sehingga mentransformasi factory, transforming the traditional factory visit into
kegiatan factory visit menjadi sebuah industrial learning an interactive industrial learning journey. To further
journey yang interaktif. Untuk melengkapi pengalaman enrich the visitor experience, the Company also
tersebut, Perseroan juga menghadirkan X-Quest presents the X-Quest Merchandise Store, offering a
Merchandise Store yang menawarkan berbagai produk variety of Garudafood products and limited-edition
Garudafood serta merchandise edisi terbatas bertema X-Quest themed merchandise, as well as the Chocolatos
X-Quest, serta Chocolatos Café yang menyajikan beragam Café, which serves a range of Chocolatos-based menu
kreasi menu berbasis produk Chocolatos dalam suasana creations in a comfortable café setting. Through these
kafe yang nyaman. Melalui berbagai fasilitas CEP ini, CEP facilities, the Company aims to provide a more
Perseroan menghadirkan pengalaman yang lebih inovatif engaging and memorable experience for visitors while
dan berkesan bagi pengunjung sekaligus memperkuat strengthening consumer engagement and long-term
engagement dan loyalitas konsumen terhadap merek brand loyalty.
secara berkelanjutan.
Untuk mencapai presisi tinggi dalam inisiatif operasional, To achieve greater precision in operational initiative, the
Perseroan memfokuskan peran teknologi informasi Company focuses on the role of Information Technology as
sebagai penggerak utama transformasi bisnis. Melalui the key driver of business transformation. By streamlining
penyederhanaan proses lintas unit usaha serta cross-unit business processes and implementing a cloud-
implementasi sistem ERP berbasis cloud, Perseroan based ERP system, the Company ensures end-to-end
memastikan integrasi proses bisnis end-to-end lintas business process integration across business units to
unit bisnis guna memperkuat kolaborasi antara SDM, enhance collaboration between people, processes,
proses, dan teknologi. Keberhasilan integrasi sistem and technology. The successful integration of planning,
perencanaan, distribusi, dan logistik ini menjadi pilar distribution, and logistics systems has become a crucial
krusial dalam meningkatkan efisiensi serta ketangkasan pillar in increasing business efficiency and agility across
bisnis di seluruh lini. all lines.
Dalam setiap langkah strategis yang dilakukan, Perseroan In every strategic step taken, the Company ensures
memastikan bahwa setiap kebijakan dan implementasi that every policy and operational implementation is
operasionalnya senantiasa berpijak pada prinsip consistently anchored in sustainability principles. The
keberlanjutan. Integrasi aspek Environmental, Social, integration of Environmental, Social, and Governance
and Governance (ESG) dilakukan di setiap tahapan (ESG) aspects is carried out at every stage of the
rantai nilai. Pendekatan ini menjaga agar setiap langkah value chain. This approach safeguards that every
pertumbuhan bisnis yang diraih tetap selaras dengan milestone of business growth remains aligned with the
tanggung jawab untuk menciptakan nilai tambah bagi responsibility to create long-term sustainable value for
pemangku kepentingan dalam jangka panjang. all stakeholders.
26 PT Garudafood Putra Putri Jaya Tbk
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Peran Direksi dalam Perumusan Kebijakan The Role of the Board of Directors in Strategic
Strategis dan Implementasi Policy Formulation and Execution
Direksi memastikan bahwa arah strategis Perseroan The Board of Directors ensures that the Company’s
dirumuskan secara komprehensif dan selaras dengan strategic direction is formulated comprehensively and
visi jangka panjang melalui proses perencanaan yang aligned with its long-term vision through a structured
terstruktur. Perumusan strategi diawali dengan evaluasi planning process. Strategy formulation begins with a
menyeluruh atas kondisi makroekonomi, dinamika thorough assessment of macroeconomic conditions,
industri makanan dan minuman, tren perilaku konsumen, food and beverage industry dynamics, consumer trends,
serta profil risiko dan peluang usaha. Pembahasan and the Company’s risk and opportunity profile. These
dilakukan secara berkala dalam forum Direksi yang discussions are conducted regularly at Board meetings
didukung analisis kinerja, proyeksi bisnis, dan masukan and supported by performance analysis, business
lintas fungsi, yang kemudian menjadi dasar dalam projections, and cross-functional input, forming the basis
menetapkan sasaran strategis, kebijakan prioritas, serta for defining strategic objectives, key policies, and priority
fokus inisiatif Perseroan dalam jangka pendek hingga initiatives across the short, medium, and long term.
jangka panjang.
Proses yang Dilakukan Direksi untuk Memastikan Processes Undertaken by the Board of Directors to
Implementasi Strategi Perseroan Ensure Strategy Implementation
Dalam tahap eksekusi, Direksi memastikan setiap strategi During execution, the Board ensures that each strategy
diterjemahkan ke dalam rencana kerja yang terukur is translated into measurable action plans supported by
dengan indikator kinerja utama (KPI) dan dukungan clearly defined Key Performance Indicators (KPIs) and
sumber daya yang memadai di seluruh lini organisasi. adequate resources across the organization. To maintain
Untuk menjaga konsistensi implementasi, Direksi disciplined implementation, the Board exercises its control
menjalankan fungsi pengendalian melalui pemantauan function through periodic monitoring using management
berkala berbasis dashboard management dan evaluasi dashboards and routine performance evaluations,
kinerja rutin, sehingga capaian dapat dimonitor secara enabling timely tracking of results, early identification
tepat waktu, potensi deviasi dapat diidentifikasi sejak of potential deviations, and prompt corrective actions to
dini, dan langkah korektif dapat segera dilakukan agar ensure strategies remain responsive to evolving business
strategi tetap adaptif terhadap perubahan lingkungan conditions.
usaha.
Perbandingan antara Hasil dan Target Comparison of Results and Targets
Pada tahun 2025, Perseroan mencatat pencapaian In 2025, the Company recorded stronger financial and
keuangan dan operasional yang lebih kuat dibandingkan operational performance compared to the previous
tahun sebelumnya. Pertumbuhan positif ini terlihat year. This positive growth was reflected in the increase
dari peningkatan penjualan bersih, profitabilitas, serta in net sales, profitability, and operational efficiency
efisiensi operasional di seluruh lini bisnis. Anak usaha across all business lines. The Company’s subsidiary, PT
Perseroan, PT Garuda Beverage Sukses, secara konkret Garuda Beverage Sukses, demonstrated strong resilience
menunjukkan ketangguhan dengan sukses mencatatkan by successfully recording a profit amid the decline in
laba di tengah tantangan penurunan permintaan pada demand in the beverage category throughout 2025.
kategori minuman di tahun 2025. Pencapaian tersebut Such achievements were the result of synergy across
merupakan hasil dari sinergi seluruh unit kerja dalam all work units in executing various strategic initiatives,
mengimplementasikan berbagai inisiatif strategis yang realized through product innovation, distribution channel
diwujudkan melalui inovasi produk, pengembangan development, the effectiveness of the Value Creation
saluran distribusi, efektivitas Value Creation Program Program (VCP), digital transformation, operational
(VCP), transformasi digital, optimalisasi operasional, serta optimization, and strategic collaborations.
kolaborasi strategis.
Tantangan dan Mitigasi Challenges and Mitigation
Sepanjang tahun 2025, Perseroan menghadapi tekanan Throughout 2025, the Company faced pressures on both
dari sisi permintaan dan biaya di tengah persaingan demand and cost structures amid intensifying industry
industri yang semakin ketat dan meningkatnya sensitivitas competition and rising consumer price sensitivity.
konsumen terhadap harga. Inflasi yang mencapai 2,92% Inflation, which reached 2.92% at year-end, affected
pada akhir tahun turut memengaruhi struktur biaya dan cost structures and market dynamics. To maintain
PT Garudafood Putra Putri Jaya Tbk 27
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dinamika pasar. Untuk menjaga daya saing, Perseroan competitiveness, the Company implemented more
melakukan pengelolaan bauran produk dan strategi harga precise product mix and pricing strategies, strengthened
secara lebih presisi, memperkuat efektivitas promosi, promotional effectiveness, and exercised disciplined
serta disiplin mengendalikan seluruh biaya operasional control over operating and distribution costs without
tanpa mengurangi kualitas produk dan layanan. compromising product quality.
Dari sisi pasokan, ketidakpastian geopolitik, volatilitas On the supply side, geopolitical uncertainty,
komoditas, serta fluktuasi nilai tukar, dengan commodity volatility, and exchange rate fluctuations,
rujukan stabilisasi di kisaran Rp16.500 per US dollar, with stabilization references around Rp16,500 per US
meningkatkan kompleksitas pengadaan bahan baku dollar, added complexity to raw material procurement
dan perencanaan produksi. Risiko perubahan iklim dan and production planning. Climate-related risks and
tantangan logistik turut menambah tekanan terhadap logistical challenges further pressured operational
kesinambungan operasional. Menyikapi hal tersebut, continuity. In response, the Company reinforced supply
Perseroan memperkuat ketahanan rantai pasok melalui chain resilience through capacity and automation
peningkatan kapasitas dan otomatisasi, optimalisasi enhancements, data-driven planning optimization,
perencanaan berbasis data, diversifikasi bahan baku dan supplier diversification, and strengthened risk
sumber pasokan, serta penguatan manajemen risiko management to ensure product availability and smooth
untuk memastikan ketersediaan produk dan kelancaran distribution.
distribusi tetap terjaga.
Prospek Usaha Business Outlook
Memasuki tahun 2026, Direksi memandang prospek Entering 2026, the Board of Directors views the Company’s
usaha Perseroan tetap positif dengan peluang business outlook as promising, with solid growth
pertumbuhan yang solid di tengah proyeksi pertumbuhan opportunities supported by projected national economic
ekonomi nasional pada kisaran 5,0%–5,4% yang ditopang growth of 5.0%–5.4%, driven primarily by resilient
konsumsi domestik. Ketahanan industri makanan dan domestic consumption. The strength of Indonesia’s food
minuman, didukung oleh besarnya pasar dalam negeri, and beverage industry, underpinned by a large domestic
dominasi populasi usia produktif, serta pertumbuhan Fast market, a predominantly productive-age population, and
Moving Consumer Goods (FMCG) di kanal e-commerce Fast Moving Consumer Goods (FMCG) e-commerce sales
yang mencapai sekitar Rp128 triliun pada 2025, menjadi reaching approximately Rp128 trillion in 2025, provides a
fondasi yang kuat bagi ekspansi Perseroan. Dengan strong foundation for expansion. Supported by continuous
penguatan inovasi produk, optimalisasi kanal modern product innovation, optimization of modern trade and
trade dan digital, serta fondasi operasional yang semakin digital channels, and a strengthened operational base
kokoh, Perseroan berada pada posisi yang strategis untuk through expanded manufacturing and logistics capacity,
memperluas pangsa pasar, meningkatkan nilai penjualan, the Company is strategically positioned to grow market
dan menciptakan nilai tambah berkelanjutan bagi seluruh share, enhance sales value, and create sustainable long-
pemangku kepentingan. term value for all stakeholders.
Penerapan Tata Kelola Perusahaan yang Baik Implementation of Good Corporate Governance
(GCG) dan Keberlanjutan (GCG) and Sustainability
Perseroan menjadikan Tata Kelola Perusahaan yang The Company positions Good Corporate Governance
Baik (Good Corporate Governance/GCG) sebagai (GCG) as the foundation for ensuring that its strategies
landasan dalam memastikan strategi dijalankan are executed in a disciplined, transparent, and
secara disiplin, transparan, dan akuntabel. Penerapan accountable manner. The principles of transparency,
prinsip transparansi, akuntabilitas, responsibilitas, accountability, responsibility, independence, and fairness
independensi, dan kewajaran diterapkan dalam setiap are embedded in strategic decision-making processes
proses pengambilan keputusan strategis guna menjaga to maintain a balanced approach between growth, risk
keseimbangan antara pertumbuhan, pengelolaan risiko, management, and long-term value creation. The Board
dan penciptaan nilai jangka panjang. Direksi menjalankan of Directors exercises governance oversight in close
fungsi tata kelola melalui koordinasi yang erat dengan coordination with the Board of Commissioners and its
Dewan Komisaris serta komite-komite pendukung, supporting committees, particularly in safeguarding
khususnya dalam menjaga kualitas pelaporan keuangan, financial reporting quality, internal control effectiveness,
efektivitas pengendalian internal, kepatuhan terhadap regulatory compliance, and talent management aligned
regulasi, serta pengelolaan talenta yang selaras dengan with the Company’s strategic priorities.
kebutuhan strategis Perseroan.
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Sejalan dengan itu, kerangka manajemen risiko terus At the same time, the risk management framework
diperkuat untuk mengidentifikasi dan memitigasi risiko continues to be strengthened to identify and mitigate
strategis, operasional, keuangan, dan reputasi secara strategic, operational, financial, and reputational risks
berkelanjutan, sehingga eksekusi strategi tetap terkendali on an ongoing basis, ensuring that strategy execution
dalam berbagai kondisi eksternal Perseroan. Perseroan remains controlled under varying external conditions.
juga mengintegrasikan aspek Environmental, Social, and The Company also integrates Environmental, Social, and
Governance (ESG) ke dalam rencana strategis jangka Governance (ESG) considerations into its medium- and
menengah dan panjang melalui penetapan pilar dan long-term strategic plans through the establishment of
target keberlanjutan yang terukur, guna memastikan measurable sustainability pillars and targets, ensuring
bahwa pertumbuhan usaha berjalan selaras dengan that business growth remains aligned with environmental
tanggung jawab lingkungan dan sosial serta memperkuat and social responsibility while reinforcing long-term
daya tahan bisnis secara berkelanjutan. resilience.
Apresiasi Appreciation
Sebagai penutup, Direksi menyampaikan apresiasi In closing, the Board of Directors expresses its deepest
yang setinggi-tingginya kepada seluruh karyawan atas appreciation to all employees for the dedication,
dedikasi, kolaborasi, dan komitmen yang menjadi kunci collaboration, and commitment that were pivotal to the
keberhasilan Perseroan sepanjang tahun 2025. Direksi Company’s success throughout 2025. The Board also
juga menyampaikan terima kasih kepada Dewan Komisaris extends its gratitude to the Board of Commissioners for
atas arahan dan pengawasan yang konstruktif, serta their constructive guidance and oversight, as well as to
kepada para pemegang saham, mitra usaha, pemasok, the shareholders, business partners, suppliers, customers,
pelanggan, dan seluruh pemangku kepentingan atas and all stakeholders for their continued trust and
kepercayaan dan dukungan yang berkelanjutan. Dengan support. Driven by the spirit of ‘GOOD Open Innovation
semangat “GOOD Open Innovation for Sustainable for Sustainable Business,’ the Board remains optimistic
Business”, Direksi optimis bahwa sinergi dan inovasi that strengthened synergy and continuous innovation will
yang terus diperkuat akan mengantarkan Perseroan propel the Company toward more inclusive, resilient, and
pada pertumbuhan yang semakin inklusif, tangguh, dan sustainable growth in the future.
berkelanjutan di masa mendatang.
Jakarta, 27 Maret 2026 | March 27, 2026
Atas Nama Direksi
On Behalf of the Board of Directors
Hardianto Atmadja
Direktur Utama
President Director
PT Garudafood Putra Putri Jaya Tbk 29
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DIREKSI [G-01]
BOARD OF DIRECTORS
Paulus Tedjosutikno Johannes Setiadharma Hardianto Atmadja
Direktur Direktur Direktur Utama
Director Director President Director
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Fransiskus Johny Soegiarto Robert Chandrakelana Adjie Ruli Setiawan S L Tobing
Direktur Direktur Direktur
Director Director Director
PT Garudafood Putra Putri Jaya Tbk 31
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Surat Pernyataan
SURAT PERNYATAANAnggota
ANGGOTADewan Komisaris
DEWAN dan Direksi
KOMISARIS DAN DIREKSI
tentang Tanggung
TENTANG TANGGUNG Jawab atas
JAWAB Laporan
ATAS Tahunan
LAPORAN TAHUNAN
Garudafood Putra
PT GARUDAFOOD PUTRAPutri Jaya
PUTRI TbkTBK
JAYA Tahun 20252025
TAHUN
Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Garudafood
Putra Putri Jaya Tbk tahun 2025 telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan
Tahunan Perseroan.
Demikian pernyataan ini dibuat dengan sebenarnya.
Jakarta, Maret 20262026
Dewan Komisaris
Board of Commissioners
Sudhamek Agoeng Waspodo Soenjoto
Komisaris Utama
President Commissioner
Hartono Atmadja Pangayoman Adi Soenjoto
Komisaris Komisaris
Commissioner Commissioner
Rahajoe Dewiningroem Soenjoto Swen Neufeldt Haijiang Gu
Komisaris Komisaris Komisaris
Commissioner Commissioner Commissioner
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Fitra Dewata Teramihardja Donald Reginald Gadsden
Komisaris Independen Komisaris Independen Komisaris Independen
Independent Commissioner Independent Commissioner Independent Commissioner
32
20 PT Garudafood Putra Putri Jaya Tbk
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L E T T E R OOF
LETTER F S TAT E M E N T O F OF
STATEMENT T H ETHE
B O ABOARD
R D O F COF O MCOMMISSIONERS
M I S S I O N E R S A N D AND
D I R EC TO R S RREGARDING
DIRECTORS EG A R D I N G R ERESPONSIBILITY
S P O N S I B I L I T Y F O RFOR
T H E THE
A N N ANNUAL
UA L R E P OREPORT
RT OF
O F PGARUDAFOOD
PT T G A R U DA F O OPUTRA
D P U T R APUTRI
P U T R IJAYA
JAYA TBK T B K FFOR
O R TTHE
H E YYEAR
E A R 2025
2025
We, the undersigned, hereby declare that all information contained in the Annual Report of PT Garudafood Putra Putri
Jaya Tbk for the year 2025 has been comprehensively and responsibly presented, and we accept full responsibility for
the accuracy of the contents of the Company’s Annual Report.
Thus, this statement is made truthfully.
Jakarta, March 20262026
Direksi
Board of Directors
Hardianto Atmadja
Direktur Utama
President Director
Fransiskus Johny Soegiarto Robert Chandrakelana Adjie
Direktur Direktur
Director Director
Johannes Setiadharma Paulus Tedjosutikno Ruli Setiawan S L Tobing
Direktur Direktur Direktur
Director Director Director
PT Garudafood Putra Putri Jaya Tbk 33
21
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3
PROFIL
PERSEROAN
COMPANY PROFILE
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IDENTITAS PERSEROAN [2-1]
COMPANY IDENTITY
Nama Perseroan Kegiatan Usaha
Company Name Business Activities
PT Garudafood Putra Putri Jaya Tbk Perindustrian, Perdagangan, Pertanian dan Jasa
Industry, Trading, Agriculture and Services
Merek Dagang Modal Dasar
Trademark Authorized Capital
Garuda, Gery, Chocolatos, Clevo, Prochiz, 100 miliar/ billion
OKKY, Mountea, dan |and Dilan Saham dengan Nilai Nominal Rp20 per Saham
(Konsolidasian | Consolidated) Shares with a Nominal Value of Rp20 per Share
Tanggal Pendirian Modal Disetor
Date of Establishment Paid-Up Capital
24 August 1994 36.897.901.455 saham | shares
August 24, 1994
Kode Saham Penawaran Umum Saham Perdana
Exchange Name Initial Public Offering
GOOD 10 Oktober 2018
October 10, 2018
Dasar Hukum Pendirian
Date of Establishment
• Akta Pendirian No. 21 tanggal 24 Agustus 1994 yang dibuat di hadapan Doktoranda Selawati Halim, S.H., Notaris di
Pati dengan Pengesahan dari Menteri Kehakiman (sekarang Menteri Hukum dan Hak Asasi Manusia atau disingkat
sebagai “Menkumham”) No. C2- 15.820. HT.01.01. Th.1994 tanggal 20 Oktober 1994.
• Akta Pernyataan Keputusan Rapat No. 44 tanggal 28 Agustus 2001, yang dibuat di hadapan Popie Savitri Martosuhardjo
Pharmanto, S.H., Notaris di Jakarta. Pengesahan dari Menteri Kehakiman No. C-15311 HT.01.04.TH.2001 tanggal 7 Desember
2001.
• Akta Penggabungan No. 62 tanggal 24 Juli 2017 yang dibuat di hadapan Wiwik Condro, S.H., Notaris di Jakarta Barat.
Pengesahan dari Menkumham No. AHU54429.AH.01.02.Tahun 2012 tanggal 23 Oktober 2012.
• Akta Perubahan Keputusan Rapat No. 29 tanggal 28 Juni 2018 yang dibuat di hadapan Liestiani Wang S.H., M.Kn.,
Notaris di Jakarta. Pengesahan dari Menkumham No. AHU-0013176.AH.01.02.Tahun 2018 tanggal 28 Juni 2018.
• Deed of Establishment No. 21 dated August 24, 1994, made before Doktoranda Selawati Halim, S.H., Notary in
Pati with the ratification from the Minister of Justice (now the Minister of Law and Human Rights, abbreviated as
“Menkumham”) No. C2- 15,820. HT.01.01. Th. 1994 dated October 20, 1994.
• Deed of Statement of Meeting Resolutions No. 44 dated August 28, 2001, made before Popie Savitri Martosuhardjo
Pharmanto, S.H., Notary in Jakarta. Ratification from the Minister of Justice No. C-15311 HT.01.04.TH.2001 dated December
7, 2001.
• Deed of Merger No. 62 dated July 24, 2017, made before Wiwik Condro, S.H., Notary in West Jakarta. Ratification
from Menkumham No. AHU-54429. AH.01.02.Tahun 2012 dated October 23, 2012.
• Deed of Amendment of Meeting Resolutions No. 29 dated June 28, 2018, made before Liestiani Wang S.H., M.Kn., the
Notary in Jakarta. Ratification from the Menkumham No. AHU-0013176.AH.01.02.Tahun 2018 dated June 28, 2018.
36 PT Garudafood Putra Putri Jaya Tbk
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Sekretaris Perusahaan Kantor Pusat [C.2]
Corporate Secretary Head Office
I Made Astawa Wisma Garudafood
Jl. Bintaro Raya No. 10A,
RT.03/RW.10, Jakarta Selatan 12240
Telp.: (021) 729 0110
Nama Bursa E-mail: corporate.secretary@garudafood.co.id
Exchange Name
Situs Web | Website: garudafood.com
Bursa Efek Indonesia
Indonesia Stock Exchange Media Sosial | Social Media:
@garudafood_ID
Garudafood
Layanan Pelanggan Garudafood_ID
Customer Service
+62 811-1200-5000
garudafood.com
customer@garudafood.com
Alamat Pabrik
Factory Address
• BUSINESS UNIT PATI COATED • BUSINESS UNIT GBS GOWA
Jl. Raya Pati - Juwana No.Km 2, RW.3, Sarirejo, Jl. Malino No. Km. 21, Pakatto, Kec. Bontomarannu,
Kec. Pati, Kabupaten Pati, Jawa Tengah 59118 Kabupaten Gowa, Sulawesi Selatan 92171
• BUSINESS UNIT PATI ROASTED • BUSINESS UNIT GBS PEKANBARU
Jl. Kembang Joyo No.83, Ngembleb, Kutoharjo, Jl. Pasir Putih, Desa Baru, Kec. Siak Hulu,
Kec. Pati, Kabupaten Pati, Jawa Tengah 59118 Kabupaten Kampar, Riau 28284
• BUSINESS UNIT GRESIK • BUSINESS UNIT GBS PATI
Jl. Krikilan KM 28, Krikilan, Driyorejo, Jl. Kembang Joyo No. 53, Klegen, Kalidoro, Kec. Pati,
Dusun Larangan, Krikilan, Kec. Driyorejo, Kabupaten Pati, Jawa Tengah 59118
Kabupaten Gresik, Jawa Timur 61177
• BUSINESS UNIT GBS BOGOR
• BUSINESS UNIT SUMEDANG Desa Cicadas, RT. 03 /04, Jl. Mercedes Benz
JL. Raya Rancaekek, Km. 24.5, Mangunarga, No. KM. 2,6, Cicadas, Kec. Gn. Putri, Kabupaten Bogor,
Rancaekek, Kabupaten Sumedang, Jawa Barat 16964
West Java, Indonesia
• BUSINESS UNIT GBS SIDOARJO
• BUSINESS UNIT GBS BANJARMASIN Jl. Raya Sawunggaling No. 24, Sambi Roto, Sambi Bulu,
Jl. Pintas Sambangan, Landasan Ulin Sel., Kec. Taman, Kabupaten Sidoarjo, Jawa Timur 61257
Kec. Liang Anggang, Kota Banjar Baru,
Kalimantan Selatan 70722 • BUSINESS UNIT MBR
Kawasan Bekasi International Industrial Estate
Jl. Inti Raya II Blok C7 No. 5-A Cibatu Cikarang Selatan –
Bekasi, 17530, Indonesia.
PT Garudafood Putra Putri Jaya Tbk 37
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RIWAYAT SINGKAT PERSEROAN [2-6]
THE COMPANY AT A GLANCE
PT Garudafood Putra Putri Jaya Tbk adalah salah satu PT Garudafood Putra Putri Jaya Tbk is one of the leading
pelaku utama industri makanan dan minuman di players in Indonesia’s food and beverage industry with
Indonesia dengan rekam jejak panjang dalam bisnis a long track record in the domestic consumer business.
konsumsi domestik. Perseroan resmi berdiri pada 1994, The Company was officially established in 1994, but its
namun fondasi usahanya telah dimulai sejak 1990 oleh business foundations were laid in 1990 by its founder,
sang pendiri, Darmo Putro, melalui PT Tudung Putra Jaya Darmo Putro, through PT Tudung Putra Jaya (TPJ) in Pati,
(TPJ) di Pati, Jawa Tengah. Central Java.
Seiring perkembangan waktu, Perseroan memperkuat Over time, the Company has strengthened its position in
posisinya di pasar dengan memproduksi dan memasarkan the market by producing and marketing various food and
berbagai produk makanan dan minuman melalui tujuh beverage products through seven main brands, namely
merek utama, yaitu Garuda, Gery, Chocolatos, Clevo, Garuda, Gery, Chocolatos, Clevo, Prochiz, Okky, and
Prochiz, Okky, dan Mountea. Selain itu, Perseroan Mountea. In addition, the Company also introduced two
juga menghadirkan dua merek hasil kolaborasi dengan brands developed through collaboration with strategic
strategic partner, yaitu Dilan bersama Falcon dan Skippy partners, namely Dilan with Falcon and Skippy with
bersama Hormel. Seluruh produk tersebut didistribusikan Hormel. All of these products are distributed through PT
melalui PT Sinarniaga Sejahtera (SNS), yang berperan Sinarniaga Sejahtera (SNS), which acts as the Company’s
sebagai entitas anak Perseroan di bidang distribusi. subsidiary in the distribution sector.
Portofolio produk Perseroan mencakup aneka kategori, Company’s product portfolio covers various categories,
antara lain biskuit, kacang, pilus (camilan goreng including biscuits, nuts, pilus (traditional fried snacks
tradisional berbahan dasar tepung beras atau tapioka), made from rice or tapioca flour), crisps, pellet snacks,
keripik, pellet snack, confectionery, minuman susu, bubuk confectionery, milk drinks, chocolate powder, cheese,
cokelat, keju, salad dressing, minuman jelly, serta teh salad dressing, jelly drinks, and ready-to-drink tea in cups.
siap minum dalam kemasan cup. Keragaman kategori ini This diversity of categories allows the Company to reach
memungkinkan Perseroan menjangkau berbagai segmen various consumer segments with different preferences.
konsumen dengan preferensi yang berbeda.
Hingga akhir tahun 2025, Perseroan juga telah By the end of 2025, the Company has also developed
mengembangkan pasar internasional melalui kegiatan international markets through export activities, with a
ekspor, dengan fokus utama pada negara-negara di primary focus on countries in the ASEAN region and China.
kawasan ASEAN dan Tiongkok. Ekspansi ini mencerminkan This expansion reflects the Company’s efforts to expand
upaya Perseroan untuk memperluas jangkauan merek its brand reach while strengthening the competitiveness
sekaligus memperkuat daya saing produk Indonesia di of Indonesian products in the regional market.
pasar regional.
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BIDANG USAHA [C.4][2-6]
LINE OF BUSINESS
Maksud dan tujuan utama Perseroan sebagaimana The main purpose and objective of the Company as
tercantum dalam Pasal 3 Akta No. 42 tanggal 30 April stated in Article 3 of Deed No. 42 dated 30 April 2024 is to
2024 adalah menjalankan kegiatan usaha di bidang conduct business activities in the fields of industry, trade,
perindustrian, perdagangan, pertanian, dan jasa. agriculture, and services.
Kegiatan bisnis Perseroan berdasarkan Anggaran Dasar The Company’s business activities according to the latest
terakhir adalah: Articles of Association are as follows:
Kegiatan Usaha Utama: Main Business Activities:
1. Menjalankan usaha dalam bidang industri 1. Milk processing, including pasteurization, sterilization,
pengolahan susu termasuk dipasteurisasi, homogenization, and or ultra-high temperature
disterilisasi, homogenisasi dan atau pemanasan suhu (UHT) and in the field of cream processing using
tinggi (UHT) dan industri pengolahan krim dari susu fresh, pasteurized, sterilized, and homogenized
cair segar, pasteurisasi, sterilisasi dan homogenisasi, milk, in liquid or semi-liquid form and other similar
dalam bentuk cair atau semi cair dan produk sejenis products;
lainnya;
2. Menjalankan usaha dalam bidang industri susu 2. Powdered milk or condensed milk (sweetened/
bubuk atau susu kental dengan pemanis atau tidak unsweetened) industry and processing of milk or
dan industri pengolahan susu atau krim dalam bentuk cream (in solid form) and other similar products;
yang padat dan produk sejenis lainnya;
3. Menjalankan usaha dalam bidang usaha pengolahan 3. Processing of other dairy products such as butter,
produk dari susu lainnya seperti mentega, yogurt, yogurt, cheese and curd, buttermilk, casein or lactose
keju dan dadih, air dadih, kasein atau laktosa (susu (sweet milk), powdered ice cream mix, liquid ice
manis), premiks es krim bubuk, premiks es krim cair, cream mix, fermented milk, whey, and other similar
susu fermentasi, whey, dan produk-produk olahan dairy products;
susu sejenis lainnya;
4. Menjalankan usaha dalam bidang industri 4. Production of various kinds of bread and cakes and
pembuatan berbagai macam roti dan kue dan produk other bakery products, such as bread loaf and bread
bakeri lainnya, seperti industri roti tawar dan roti roll industry; cake, pie, tart industry and biscuit
kadet; industri kue, pie, tart, industri biskuit dan and other types of dry bread products industry;
produk roti kering lainnya; industri pengawetan kue preservation of pastries and cakes industry; sweet and
kering dan cake; industri produk makanan ringan savory snacks (cookies, crackers, pastries) industry;
(cookies, crackers, kue kering) baik yang manis atau tortillas industry; and frozen bread products, such as
asin; industri tortilla; dan industri produk roti yang pancake, waffle and bread roll;
dibekukan, seperti pancake, waffle dan roti kadet;
5. Menjalankan usaha dalam bidang industri pembuatan 5. Food production with different varieties of chocolate
segala macam makanan yang bahan utamanya dari as the main ingredient such as chocolate, compound
cokelat seperti cokelat, cokelat compound, cokelat chocolate, couverture chocolate, imitation chocolate,
couverture, cokelat imitasi, cokelat putih, gula-gula white chocolate, and sweets made of chocolate
dari cokelat olesan dan isian berbasis kakao. Termasuk spread, and cacao-based fillings. Including powdered
industri minuman dari cokelat dalam bentuk bubuk and liquid beverages made with chocolate;
maupun cair;
6. Menjalankan usaha dalam bidang pembuatan 6. Production of sweets including all kinds of hard
kembang gula termasuk seluruh kembang gula keras, candies, soft candies, gums, caramel, cachous,
kembang gula lunak, kembang gula karet, caramel, nougat, fondant, and marzipan, with main ingredient
cachous, nougat, fondant dan marzipan, yang bahan other than chocolate;
utamanya bukan dari cokelat;
7. Menjalankan usaha dalam bidang industri 7. Production of food products made with soybean/
pembuatan makanan dari kedelai/kacang-kacangan other beans or nuts other than soy sauce and tempeh,
lainnya bukan kecap dan tempe, seperti keripik/ such as peanut/mung bean peyek (Indonesian
peyek dari kacang-kacangan, daging sintetis, kacang traditional crackers with peanut/mung bean topping),
kapri, kacang asin, kacang telur, kacang sukro, kacang synthetic meat, snow peas, salted nuts, egg-coated
Bogor, kacang atom, kacang mete dan enting-enting. nuts, coated nuts, Bambara groundnut, cashew nuts,
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Termasuk produk protein kedelai dan texturized and entingenting (peanut crisp candy). Including soy
vegetable protein; protein products and texturized vegetable protein;
8. Menjalankan usaha dalam bidang industri berbagai 8. Production of various kinds of traditional Indonesian
macam kerupuk, keripik, peyek dan sejenisnya, crackers, chips, peyek, and the like, such as shrimp
seperti kerupuk udang, kerupuk ikan dan kerupuk crackers, fish crackers, and swirled crackers made
pati (kerupuk-tepung). Dan usaha pembuatan of starch. Also, production of other similar products
berbagai macam makanan sejenis kerupuk, seperti such as emping (melinjo seed chips), kecimpring and
macammacam emping, kecimpring, karak, gendar, opak (cassava chips), karak and gendar (rice chips),
opak, keripik paru, keripik bekicot dan keripik kulit, beef lung chips, escargot chips, beef skin crackers,
peyek teri, peyek udang; peyek with dried anchovies topping, peyek with dried
shrimp topping;
9. Menjalankan usaha dalam bidang industri minuman 9. Non-alcoholic beverage industry, except non-
yang tidak mengandung alkohol, kecuali bir dan alcoholic beer and wine. Including non-alcoholic
anggur tanpa alkohol. Termasuk industri minuman flavored soft drinks or sweet drinks, such as
ringan beraroma tanpa alkohol dan atau rasa manis, lemonade, orangeade, cola, fruit drinks, tonic water,
seperti lemonade, orangeade, cola, minuman soda water, cream soda, and grape-infused water,
buah, air tonik, limun, air soda, krim soda dan air carbonated and noncarbonated drinks, drinks with
anggur, minuman yang dikarbonasi maupun tidak, concentrate contents and powdered drinks;
dan minuman yang mengandung konsentrat dan
minuman serbuk;
10. Menjalankan usaha dalam bidang industri pengolahan 10. Processing of various traditional medicinal products
macam-macam produk obat tradisional yang made from plants, animal materials, minerals,
bahannya berasal dari tumbuh-tumbuhan, bahan galenical, or a mixture of these materials, in the form
hewan, bahan mineral, sediaan sarian (galenik), of powder, rajangan (galenical consumed by boiling
atau campuran dari bahan tersebut yang berbentuk or brewing), pill, dodol/jenang (glutinous sweets),
serbuk, rajangan, pil, dodol/jenang, pastilles, tablet, pastille, tablet, capsule, liquid, solution, emulsion and
kapsul, cairan, larutan, emulsi dan suspensi, salep, suspension, ointment, cream and gel suppository.
krim dan gel supositoria. Termasuk industri minuman Including jamu (traditional medicine) drinks and
jamu dan suplemen kesehatan/makanan bukan the non-pharmaceutical health/food supplement
produk farmasi; industry;
11. Menjalankan usaha dalam bidang industri pengeringan 11. Processing of business in the field of the fruits and
buah-buahan dan sayuran, mencakup usaha vegetables drying industry, including the preservation
pengawetan buah-buahan dan sayuran dengan cara of fruits and vegetables by drying, whether in
pengeringan, baik dalam bentuk kemasan ataupun packaged form or not, such as raisins (grapes),
tidak, seperti kismis (anggur), bawang merah, bawang shallots, garlic, dried chili, dried bamboo shoots,
putih, cabe kering, rebung kering dan jamur kering, and dried mushrooms, including chips industry from
termasuk industri keripik dari buah dan sayuran; dan fruits and vegetables; and
12. Menjalankan usaha dalam bidang jasa real estate 12. Processing of engaging in business in the field of
yang dimiliki sendiri atau disewa mencakup usaha owned or leased real estate services includes the
pembelian, penjualan, persewaan dan pengoperasian purchase, sale, rental, and operation of owned or
real estate baik yang dimiliki sendiri maupun leased real estate, such as apartment buildings,
disewa, seperti bangunan apartemen, bangunan residential buildings and non-residential buildings
hunian dan bangunan non hunian (seperti fasilitas (such as storage/warehouse facilities, malls, shopping
penyimpanan/gudang, mall, pusat perbelanjaan centers, and others) as well as the provision of houses
dan lainnya) serta penyediaan rumah dan flat atau and flats or apartments with or without furniture for
apartemen dengan atau tanpa perabotan untuk permanent use, whether on a monthly or annual
digunakan secara permanen, baik dalam bulanan basis. Including the sale of land, the development of
atau tahunan. Termasuk kegiatan penjualan tanah, buildings for selfoperation (for the rental of spaces in
pengembangan gedung untuk dioperasikan sendiri such buildings), the division of real estate into land
(untuk penyewaan ruang-ruang di gedung tersebut), plots without land development and the operation of
pembagian real estate menjadi tanah kaveling tanpa residential areas for movable houses.
pengembangan lahan dan pengoperasian kawasan
hunian untuk rumah yang bisa dipindah-pindah.
13. Menjalankan usaha dalam bidang pembuatan 13. Engaging in the business of manufacturing baby food,
makanan bayi, seperti formula bayi, susu lanjutan including infant formula, follow-on milk, and other
dan makanan lanjutan lainnya, makanan bayi supplementary foods, baby food and homogenized
dan makanan yang mengandung bahan yang food products, as well as producing diet food for
dihomogenisasi, termasuk pembuatan pangan diet special medical purposes for infants and children,
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keperluan medis khusus bayi dan anak, seperti such as growth formula, complementary foods for
formula pertumbuhan, makanan pendamping ASI, breastfeeding, and snack foods for children.
dan makanan selingan untuk anak.
Kegiatan Usaha Penunjang yang mendukung: Supporting Business Activities:
1. Menjalankan usaha dalam bidang perdagangan 1. Wholesale trading of food, beverages, and other
besar bahan makanan, minuman dan hasil pertanian agricultural products such as herbs and spices;
lainnya, seperti tanaman bumbu-bumbuan dan
rempah-rempahan;
2. Menjalankan usaha dalam bidang perdagangan besar 2. Wholesale trading of milk and milk products;
susu dan produk susu;
3. Menjalankan usaha dalam bidang perdagangan besar 3. Wholesale trading of sugar, chocolate, sweets, and
gula, coklat, kembang gula dan sediaan pemanis; sweeteners;
4. Menjalankan usaha dalam bidang perdagangan besar 4. Wholesale trading of bread, cakes, and other bakery
produk roti, kue dan bakeri lainnya; products;
5. Menjalankan usaha dalam bidang perdagangan besar 5. Wholesale trading of non-alcoholic beverages such
minuman non-alkohol seperti sari buah, jus, minuman as fruit concentrate, juice, soft drinks, mineral water,
ringan, air mineral, air kemasan, dan produk sejenis bottled water, and other similar products;
lainnya;
6. Menjalankan usaha dalam bidang perdagangan besar 6. Wholesale trading of other food and beverages such
makanan dan minuman lainnya seperti tepung beras, as rice flour, premix flour, bakery, caramel, processed
tepung premiks, bakeri, karamel, madu olahan, honey, shrimp crackers, and others. Including food for
kerupuk udang dan lain-lain. Termasuk pangan special nutritional needs (for infants, children, and
untuk keperluan gizi khusus (untuk bayi, anak, dan adults), food additives, processing aids, other snacks,
dewasa, bahan tambahan pangan (food additive), cereals and processed and unprocessed cereal-based
bahan penolong (processing aid), makanan ringan products, soy-based drinks, ready-to-eat foods, as
lainnya, serealia dan produk berbasis serealia yang well as wholesale trading of pet food and animal
belum diolah maupun telah diolah, minuman produk feed;
kedelai, makanan siap saji, serta perdagangan besar
makanan untuk hewan piaraan dan makanan ternak;
7. Menjalankan usaha dalam bidang pertanian kacang 7. Peanut farming, from land cultivation, planting, and
tanah mulai dari kegiatan pengolahan lahan, maintenance to harvesting and post-harvest activities
penanaman, pemeliharaan, dan juga pemanenan where they are integrated with mung beans (as a
dan pasca panen jika menjadi satu kesatuan kegiatan second crop), including mung bean seed cultivation;
tanaman kacang hijau (kacang palawija). Termasuk and
kegiatan pembibitan dan pembenihan tanaman
kacang hijau; dan
8. Menjalankan usaha dalam bidang pertanian jagung 8. Corn farming, from land cultivation, planting, and
mulai dari kegiatan pengolahan lahan, penanaman, maintenance to harvesting and post-harvest activities
pemeliharaan, dan juga pemanenan dan pasca where they are integrated with cereal corn crops,
panen jika menjadi satu kesatuan kegiatan tanaman including corn seed cultivation.
serealia jagung. Termasuk kegiatan pembibitan dan
pembenihan tanaman jagung.
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PRODUK PERSEROAN [2-6]
THE COMPANY’S PRODUCTS
Segmen Makanan
Food Segment
Garuda
Chocolatos
Gery
Clevo
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Segmen Minuman
Beverage Segment
Mountea Okky
Prochiz
Dilan
SKIPPY
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JEJAK LANGKAH
MILESTONES
PT Tudung
Putrajaya didirikan,
memasarkan
produk kacang
PT Tudung merambah kulit dengan Perseroan didirikan dengan nama
Bapak Darmo Putro mendirikan PT Tudung bisnis kacang kulit merek Garuda. PT Garuda Putra Putri Jaya, yang
di Pati, Jawa Tengah, sebagai produsen tanpa merek. PT Tudung Putrajaya was memproduksi aneka kacang bersalut.
tepung tapioka dengan merek Tudung. PT Tudung expanded established to market in-shell The Company was established under
Mr. Darmo Putro founded PT Tudung into the unbranded in- peanut products under the the name PT Garuda Putra Putri Jaya,
in Pati, Central Java, as a tapioca flour shell peanut business. Garuda brand. producing various kinds of coated
producer under the Tudung brand. peanuts.
1958 1979 1990
Perseroan meluncurkan Chocolatos Peluncuran Kacang Garuda
wafer stick, inovasi wafer roll Rosta, camilan kacang salut
dengan isi coklat berlimpah. Pabrik Perseroan di Kawasan yang diproses dengan cara Perseroan menjajaki produk
The company launched Chocolatos Industri Rancaekek untuk dipanggang. makanan non-kacang, dengan
wafer sticks, an innovation of memproduksi biskuit mulai Launch meluncurkan brand Leo.
wafer rolls with an abundance of beroperasi. of Kacang The Company started offering
chocolate filling. The Company’s biscuit factory Garuda Rosta, non-peanut food products by
in Rancaekek Industrial Estate a roasted launching the brand Leo.
began its operations. peanut snack.
2008 2007 2005
Perseroan menjajaki Mendirikan perusahaan joint venture dengan Pabrik Perseroan di Kawasan
segmen pasar Suntory Beverage & Food Asia Pte Ltd Industri Rancaekek yang
minuman susu (SBFA). Untuk memproduksi, menjual dan memproduksi minuman
dengan brand Clevo. mendistribusikan produk minuman non-alkohol, mengandung susu mulai Garudafood
The Company dengan nama PT Suntory Garuda Beverage. beroperasi. meluncurkan Gery
entered the milk Established a joint venture with Suntory Beverage The Company’s factory in Saluut Malkist
beverage segment & Food Asia Pte Ltd (SBFA). To produce, sell and the Rancaekek that produces Garudafood
with the brand distribute non-alcoholic beverage products, dairy-based beverages began its launched Gery
Clevo. under the name PT Suntory Garuda Beverage. operations. Saluut Malkist.
2009 2011 2012
Hormel Foods International Corporation (HFIC) sebagai Perseroan telah melakukan Berdasarkan keputusan RUPST 16 Juni 2021, dan sesuai
anak perusahaan Hormel Foods Corporation, sebuah pembelian saham sejumlah sesuai Peraturan OJK No. 17/POJK.04/2020 tentang Transaksi
perusahaan makanan global dan bagian dari kelompok 142.848.000 lembar saham Material dan Perubahan Kegiatan Usaha, Perseroan
Fortune 500 serta terdaftar di Bursa Efek New York, dalam MBR milik TPPJ, yang menyetujui perubahan kegiatan usaha Perseroan, dan
bergabung sebagai pemegang saham baru Perseroan mewakili 9,52% dari seluruh persetujuan penambahan kegiatan usaha Perusahaan
dengan 10.768.830.564 saham dan mencapai 29,185% dari saham yang ditempatkan dan Terkendali Perseroan yaitu PT Sinarniaga Sejahtera.
modal ditempatkan dan disetor Perseroan. disetor dalam PT MBR Tbk. Pursuant to the resolution of AGMS dated June 16, 2021,
Hormel Foods International Corporation (HFIC) as a The Company purchased and referring to the OJK Regulation No. 17/POJK.04/2020
subsidiary of Hormel Foods Corporation, a global food 142.848.000 shares in regarding Material Transactions and Changes of Business
company that is part of the Fortune 500 group and listed MBR owned by TPPJ, which Activities, the Company approved the changes of its business
on the New York Stock Exchange, joined the Company as a represented 9.52% of all activities, and the approval of business activity expansion for
new shareholder with 10,768,830,564 shares, representing issued and fully paid capital the controlled entity, namely PT Sinarniaga Sejahtera.
29.185% of the capital placed and paid up by the Company. in PT MBR Tbk.
2022 2021
Kolaborasi dengan Falcon Perseroan telah meluncurkan 23 Keberhasilan joint venture dengan Perseroan melakukan aksi korporasi dengan
Pictures meluncurkan produk baru di antaranya untuk Hormel Foods Asia Pacific Pte. mengakuisisi saham PT Suntory Garuda
produk dengan merek kategori Traditional Snack, Ltd melahirkan Garuda SKIPPY®, Beverage (SGB) dari Greatwall Capital Limited
Dilan, kreasi coklat Wafer Stick, Wafer Cream, inovasi snack SKIPPY® pertama di (Suntory Group) sebesar 97,19%. Kini SGB telah
inovatif terinspirasi novel- Cheese, Cookies, Pellet Snack, Indonesia dengan varian SKIPPY® berubah nama menjadi PT Garuda Beverage
film romantis, Dilan. Soft Cake, Cracker, Crunch, Peanut Butter Mini Balls dan Sukses (GBS) dengan fokus di produksi minuman
Collaboration with Falcon Sandwich, Malkist, Pilus, dan SKIPPY® Peanut Butter Mini Cones. cup dengan merek terkenal OKKY dan Mountea.
Pictures launched a Extruded Snack. The Company innovated through The Company conducted a corporate action by
product under the Dilan The Company has launched 23 a joint venture with Hormel Foods, acquiring 97.19% of the shares of PT Suntory
brand, an innovative new products, in the categories to establish PT Hormel Garuda Garuda Beverage (SGB) from Greatwall Capital
chocolate creation of Traditional Snack, Wafer Stick, Jaya (HGJ) and launched the Limited (Suntory Group). Now SGB has changed
inspired by the romantic Wafer Cream, Cheese, Cookies, Garuda SKIPPY® Peanut Butter its name to PT Garuda Beverage Sukses (GBS)
novel-film, Dilan. Pellet Snack, Soft Cake, Cracker, Mini Balls and SKIPPY® Peanut with a focus on cup beverage production
Crunch, Sandwich, Malkist, Pilus, Butter Mini Cones variants of with well-known brands OKKY Jelly Drink and
and Extruded Snack. Garuda SKIPPY® product. Mountea.
2024
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Pabrik biskuit Garudafood di Gresik,
Jawa Timur mulai beroperasi di
bawah naungan PT Garudafood Jaya.
Garudafood’s biscuit factory in Gresik,
SNS didirikan sebagai perusahaan distribusi Pabrik Perseroan di Pati, Jawa East Java commenced operations Perseroan mengakuisisi PT
untuk mendukung kegiatan logistik produk Tengah untuk memproduksi under PT Garudafood Jaya. Triteguh Manunggalsejati (TRMS)
Perseroan, berawal di Pulau Jawa. kacang bersalut mulai beroperasi. yang merupakan produsen
SNS was established as a distribution The Company’s coated peanut minuman dalam kemasan.
company to support the logistics needs factory in Pati, Central Java began The Company acquired PT Triteguh
of the Company for its products, starting its operations. Manunggalsejati (TRMS), a
from Java. packaged beverage manufacturer.
1994 1997 1998
Perseroan Perseroan PT Tudung Putrajaya, PT Garuda Putra Putri Jaya, dan PT
meluncurkan meluncurkan Garudafood Jaya melakukan penggabungan usaha (merger)
Mountea. OKKY Jelly Drink. Peluncuran Garudafood dengan PT Garuda Putra Putri Jaya sebagai perusahaan yang
The Company The Company Garuda Pilus meluncurkan wafer tetap berdiri (surviving company) yang selanjutnya berubah
launched Mountea. launched OKKY (cracker snack). stick merek Gery. nama menjadi PT Garudafood Putra Putri Jaya.
Jelly The launch of Garudafood launched PT Tudung Putrajaya, PT Garuda Putra Putri Jaya, and PT
Drink. Garuda Pilus Gery branded wafer Garudafood Jaya completed a merger, with PT Garuda Putra
(cracker snack). sticks. Putri Jaya remaining as the surviving entity, which was
subsequently renamed PT Garudafood Putra Putri Jaya.
2003 2002 2001
Perseroan memperkenalkan logo Garudafood Pendirian anak usaha Pada 10 Oktober 2018, Perseroan secara resmi
baru untuk mempertegas komitmen meluncurkan Chocolatos di Singapura yaitu menjadi perusahaan publik dan sahamnya tercatat
Perseroan di bidang inovasi. Ready-to-Serve (RTS). Goldenbird Pacific di Bursa Efek Indonesia dengan kode GOOD.
The Company introduced a new Garudafood launched Trading Pte. Ltd. On October 10, 2018, the Company officially
logo to emphasize its commitment Chocolatos (“GPT”). became a Public Company
to innovation. Ready-to- Established a and its shares are listed
Serve (RTS). subsidiary in Singapore, on the Indonesia Stock
Goldenbird Pacific Exchange with the code
Trading Pte. Ltd. (“GPT”) GOOD.
2015 2018
Pengambilalihan saham Peresmian “Gery X-Quest” Melalui strategi open collaboration
perusahaan terbuka dan di pabrik Gresik, galeri and innovation, Perseroan
melakukan Penawaran kunjungan pabrik digital membentuk PT Garuda Elang
tender wajib atas saham PT pertama di Indonesia. Nusantara, perusahaan hasil joint venture dengan
Mulia Boga Raya Tbk (MBR). The launch of “Gery Falcon Pictures. Garudafood juga membentuk PT
Shares acquisition of a X-Quest” at the Gresik Hormel Garudafood Jaya hasil joint venture dengan
public company and a Garudafood factory, the first digital Hormel Foods Asia Pacific Pte Ltd, Falcon Pictures.
mandatory tender offer for meluncurkan factory visit gallery in Through an open collaboration and innovation strategy,
shares of PT Mulia Boga Garuda Crunchy. Indonesia. the Company established PT Garuda Elang Nusantara,
Raya Tbk (MBR). Garudafood a joint venture with Falcon Pictures. Garudafood also
launched established PT Hormel Garudafood Jaya, a joint venture
Garuda Crunchy. with Hormel Foods Asia Pacific Pte Ltd, Falcon Pictures.
2020 2019
Perseroan mendirikan Tahun ini, kami mengambil • Tahun ini menandai peresmian “Chocolatos X-Quest” di pabrik Sumedang, wahana
anak usaha baru langkah signifikan menuju eduwisata pertama di Indonesia dengan konsep imersif berbasis teknologi LED dan
dengan nama PT masa depan yang lebih hijau pengalaman 5D (5DX-perience). Sebagai bagian dari consumer engagement point
Garuda Sehat Jaya (GSJ) dengan mengadopsi energi Garudafood, Chocolatos X-Quest tidak hanya meningkatkan keterlibatan dengan konsumen, tetapi juga
dengan bidang usaha bersih. Hingga saat ini, 3 mendukung Sustainable Development Goals (SDGs) melalui pendekatan eduwisata berkelanjutan.
perdagangan besar (tiga) pabrik kami, termasuk • Pada tahun ini, Garudafood menandatangani perjanjian strategis dengan Bel S.A. (Bel Group), produsen
obat tradisional untuk kantor pusat di Jakarta, telah keju ternama asal Prancis yang dikenal dengan merek seperti Babybel dan The Laughing Cow. Kerja
manusia. dilengkapi dengan Pembangkit sama ini membuat Garudafood dan Bel menjadi pengendali bersama MBR, anak usaha Garudafood
The Company Listrik Tenaga Surya (PLTS) atap. yang memproduksi keju dengan merek Prochiz.
established a new This year, we took a significant
subsidiary named PT step towards a greener future by • This year marked the inauguration of “Chocolatos X-Quest” at the Sumedang factory, the first
Garuda Sehat Jaya adopting clean energy. To date, 3 edutourism attraction in Indonesia featuring an immersive concept based on LED technology and a 5D
(GSJ) in the business (three) of our factories, including experience (5DX-perience). As part of Garudafood’s consumer engagement points, Chocolatos X-Quest
of wholesale trading of the head office in Jakarta, have not only enhances engagement with consumers but also supports the Sustainable Development Goals
traditional medicines been equipped with rooftop (SDGs) through a sustainable edutourism approach.
for humans. solar power plants. During the year, Garudafood signed a strategic agreement with Bel S.A. (Bel Group), a
2025 renowned French cheese producer known for brands such as Babybel and The Laughing Cow.
Through this collaboration, Garudafood and Bel became joint controlling shareholders of MBR,
a Garudafood subsidiary that produces cheese under the Prochiz brand.
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VISI, MISI, DAN BUDAYA PERSEROAN
VISION, MISSION AND CORPORATE CULTURE
Visi
Vision Menjadi perusahaan makanan dan
minuman terdepan dengan pertumbuhan
yang berkelanjutan melalui inovasi.
Leading F&B company with sustainable
growth through innovation.
Misi
Kami adalah perusahaan yang membawa Mission
perubahan dengan menciptakan nilai tambah
bagi masyarakat berdasarkan prinsip saling
menumbuhkembangkan.
We are a transformation-making company that creates
value to society based on interdependent co-arising.
Filosofi
Philosophy
Nilai-nilai kemanusiaan
1 Human values
Etika bisnis
2 Business ethics
Persatuan melalui keharmonisan
3 Unity through harmony
Cepat dan unggul dalam inovasi
4 Fast and excellence in innovation
Bekerja cerdas dalam budaya pembelajaran
5 Work smart in a learning culture
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Nilai-Nilai
Perseroan
Corporate
Values
Mentalitas Dasar Berpikir kreatif dan inovatif
1 Basic Mentality
4 Creative and Innovative Thinking
• Bersyukur atas anugerah Tuhan • Kreativitas adalah kemampuan dan proses untuk
Be grateful to God membangkitkan gagasan atau konsep baru
• Hidup kita adalah anugerah Tuhan Creativity is the ability and process to generate new
Our life is God’s gift ideas or concepts
• Kerja kita adalah pelayanan bagi sesama • Inovasi adalah proses untuk memilah dan
Our work is service to all mengimplementasikan gagasan baru dalam
konteks komersial
• Hidup dan bekerja dalam kesabaran, rasa
Innovation is the process of shifting and implementing
syukur dan sikap inklusif
new ideas in the commercial context
Live and work in mindfulness, gratitude, and
inclusiveness • Kreativitas dan inovasi adalah mesin untuk
menciptakan siklus bisnis baru
Creativity and innovation is the engine to create the
new business cycle
Semangat untuk Sukses
2 Winning Spirit
• Semangat juang, pantang menyerah (Fighting Perbaikan Berkesinambungan
spirit) 5 Continuous Improvement
Winning requires fighting spirit and never giving up
• Manajemen adalah Plan-Do-Check-Action
• Cerdik dalam menyikapi situasi yang
Management is Plan-Do-Check-Action
menantang
Smart in overcoming the challenging situations • Manajemen didasarkan pada fakta dan data
Management is based on facts and data
• Konsisten untuk mau terus berhasil/ sukses
Setting the mind for consistent winning • Problem adalah kesempatan untuk tumbuh
Problem is our opportunity to grow
3 Pelayanan kepada Stakeholders
Service to Stakeholders
• Sukses adalah pencapaian konsisten atas target
yang jelas melalui proses yang cemerlang
Success is the continuous achievement of a target
through an excellent process
• Stakeholders adalah pihak-pihak yang terkena
dampak tindakan kita di sepanjang proses
bisnis kita
Stakeholders are everyone affected by our actions
along our business process
• Sukses stakeholders kita adalah kunci
pertumbuhan bisnis, sukses kita adalah sukses
stakeholders kita
Our Stakeholders’ successes are the key to business
growth, our successes are the successes of our
stakeholders
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JARINGAN BISNIS & WILAYAH OPERASIONAL [C.3] [2-6]
BUSINESS NETWORK & OPERATIONAL AREA
Perseroan saat ini memproduksi sebagian besar The Company currently manufactures most of its products
produknya melalui fasilitas produksi milik sendiri yang through its own production facilities, which consist of 11
terdiri atas 11 unit bisnis yang berlokasi di berbagai wilayah business unit located in various regions of Indonesia.
Indonesia. Fasilitas tersebut meliputi 3 unit bisnis di Pati, These facilities include three business unit in Pati,
Jawa Tengah; masing-masing 1 unit bisnis di Sumedang, Central Java; one business unit each in Sumedang, West
Jawa Barat; Gresik, Jawa Timur; serta fasilitas produksi di Java; Gresik, East Java; as well as production facilities in
Cikarang, Jawa Barat; Bogor, Jawa Barat; Sidoarjo, Jawa Cikarang, West Java; Bogor, West Java; Sidoarjo, East Java;
Timur; Pekanbaru, Riau; Banjarbaru, Kalimantan Selatan; Pekanbaru, Riau; Banjarbaru, South Kalimantan; and
dan Makassar, Sulawesi Selatan. Makassar, South Sulawesi.
Per Desember 2025, SNS mengelola jaringan distribusi As of December 2025, SNS manages a nationwide
berskala nasional yang mencakup lebih dari 120 depo distribution network that includes more than 120
serta lebih dari 180 sub-distributor yang tersebar di depots and more than 180 sub-distributors spread
seluruh Indonesia, dan melayani lebih dari 340.000 across Indonesia, serving more than 340,000 customers
pelanggan yang terdiri atas grosir, toko modern, warung/ consisting of wholesalers, modern stores, retail shops/
toko ritel, hingga berbagai institusi. Jaringan ini ditunjang stalls, and various institutions. This network is supported
5 6
6
9
1
7
2 9
3
7 1a
2
3 4
2 2 3
3 4 4
Jaringan Distribusi 2
Distribution Networks
3
4
Fasilitas Produksi 8
Production Facilities
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oleh infrastruktur teknologi yang terintegrasi, yang by integrated technology infrastructure, which includes
mencakup pengelolaan gudang, sistem pemesanan, warehouse management, ordering systems, delivery, and
pengiriman, hingga proses penagihan. billing processes.
Hingga Desember 2025, GPT telah memasarkan As of December 2025, GPT has marketed the Company’s
produk Perseroan ke lebih dari 30 negara dengan fokus products to more than 30 countries with a focus on
pengembangan pada pasar-pasar di kawasan ASEAN dan developing markets in the ASEAN region and China.
Tiongkok.
Jawa: Sumatera: Bali & Nusa Tenggara 8
Jabobeka 1 Sumatera bagian Utara 5 Kalimantan 9 9
Jatakalbar 1a Sumatera bagian Tengah 6 6
Sulawesi:
Jawa Barat 2 2 2 2 2 Sumatera bagian Selatan 7 7
Sulawesi 1 12
Jawa Tengah 3 3 3 3 3
Sulawesi 2 13 13
Jawa Timur 4 4 4 4
12
13
13
1
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STRUKTUR ORGANISASI
ORGANIZATION STRUCTURE
Rapat Umum Pemegang Saham (RUPS)
General Meeting of Shareholders (GMS)
Dewan Komisaris
Board of Commissioners
Komisaris Utama | President Commissioner
Sudhamek Agoeng Waspodo Soenjoto
Komisaris | Commissioner
Hartono Atmadja
Pangayoman Adi Soenjoto
Rahajoe Dewiningroem Soenjoto
Swen Neufeldt
Haijiang Gu
Komisaris Independen | Independent Commissioner
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D
Fitra Dewata Teramihardja
Donald Reginald Gadsden
Komite Audit Direksi Komite Nominasi & Remunerasi
Audit Committee Board of Directors Nomination & Remuneration Committee
Ketua | Chairman Direktur Utama | President Director Ketua | Chairman
Prof. Dorodjatun Hardianto Atmadja Fitra Dewata Teramihardja
Kuntjoro-Jakti, Ph.D
Direktur | Member Anggota | Member
Anggota | Member Fransiskus Johny Soegiarto Sudhamek Agoeng Waspodo Soenjoto
Drs. Mohammad Raylan, MM Robert Chandrakelana Adjie Hartono Atmadja
Prasetyo Rahardjo Johannes Setiadharma Swen Neufeldt
Paulus Tedjosutikno
Ruli Setiawan S L Tobing
Sekretaris Perusahaan
Corporate Secretary
Commercial & Supply Chain Human Capital & Information
Manufacture
Marketing Management General Affairs Technology
Office Strategic Operational Research & Finance &
Internal Audit
Management Excellence Development Accounting
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PERUBAHAN YANG BERSIFAT SIGNIFIKAN [C.6] [2-6]
SIGNIFICANT CHANGES ON THE COMPANY
Sepanjang tahun 2025, Perseroan tidak memiliki Throughout 2025, the Company did not experience any
perubahan yang bersifat signifikan. significant changes.
KEANGGOTAAN ASOSIASI INDUSTRI [C.5] [2-28]
INDUSTRIAL ASSOCIATION MEMBERSHIP
Nama Asosiasi Kedudukan dalam Asosiasi Lingkup Nasional atau Internasional
Association Name Position in Association National or International Scope
Kamar Dagang dan Industri (KADIN) Indonesia Anggota Nasional
Indonesian Chamber Of Commerce (KADIN) Member National
Asosiasi Pengusaha Indonesia (APINDO) Anggota, Sekretaris Dewan Nasional
Indonesian Employer’s Association (APINDO) Pertimbangan dan Pengurus National
Member, Secretary to the Advisory
Board, and Board of Management
Gabungan Produsen Makanan Minuman Anggota, Anggota Dewan Pengarah Nasional
Indonesia (GAPMMI) dan Pengurus National
Association Of Indonesian Food And Member, Member of Steering and
Beverages Producers (GAPMMI) Governing Board
Partnership For Indonesia’s Sustainable Anggota Nasional
Agriculture (PISAGRO) Member National
Indonesia Packaging Recovery Organization Anggota Nasional
(IPRO) Member National
PROFIL DEWAN KOMISARIS
PROFILE OF THE BOARD OF COMMISSIONERS
Pada tahun 2025, terdapat beberapa kali perubahan In 2025, there were several changes to the composition
susunan Dewan Komisaris sebagai berikut: of the Board of Commissioners, as follows:
Rapat Umum Pemegang Saham Luar Biasa Perseroan The Extraordinary General Meeting of Shareholders
tanggal 24 April 2025 telah mengeluarkan keputusan of the Company on April 24, 2025, issued a decision to
untuk menerima pengunduran diri Bapak Donald accept the resignation of Mr. Donald Reginald Gadsden
Reginald Gadsden sebagai Komisaris Perseroan berlaku as Commissioner of the Company, effective as of
efektif sejak ditutupnya Rapat Umum Pemegang Saham the closing of the Extraordinary General Meeting of
Luar Biasa serta menyetujui pengangkatan Bapak Haijiang Shareholders, and approved the appointment of Mr.
Gu sebagai Komisaris Perseroan menggantikan Bapak Haijiang Gu as Commissioner of the Company to replace
Donald Reginald Gadsden terhitung sejak ditutupnya Mr. Donald Reginald Gadsden, effective as of the closing
Rapat Umum Pemegang Saham Luar Biasa, untuk masa of the Extraordinary General Meeting of Shareholders
jabatan yang berlaku efektif sejak ditutupnya Rapat Extraordinary General Meeting of Shareholders, for a term
Umum Pemegang Saham Luar Biasa sampai dengan of office effective from the closing of the Extraordinary
berakhirnya sisa masa jabatan dari anggota Dewan General Meeting of Shareholders until the end of the
Komisaris yang digantikannya. remaining term of office of the member of the Board of
Commissioners whom he replaces.
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Rapat Umum Pemegang Saham Luar Biasa Perseroan The Extraordinary General Meeting of Shareholders of
tanggal 27 November 2025 telah mengeluarkan keputusan the Company on November 27, 2025, issued a decision to
untuk menyetujui pemberhentian dengan hormat approve the honorable dismissal of Mr. Soeharto Sunjoto
Bapak Soeharto Sunjoto sebagai Komisaris Perseroan as Commissioner of the Company and Mr. Andi Chandra
dan Bapak Andi Chandra sebagai Komisaris Independen as Independent Commissioner of the Company, effective
Perseroan yang berlaku efektif sejak ditutupnya Rapat as of the closing of the Extraordinary General Meeting of
Umum Pemegang Saham Luar Biasa serta menyetujui Shareholders, and to approve the appointment of Mrs.
pengangkatan Ibu Rahajoe Dewiningroem Soenjoto Rahajoe Dewiningroem Soenjoto as Commissioner of the
sebagai Komisaris Perseroan menggantikan Bapak Company to replace Mr. Soeharto Sunjoto and Mr. Donald
Soeharto Sunjoto dan Bapak Donald Reginald Gadsden Reginald Gadsden as Independent Commissioner of the
sebagai Komisaris Independen Perseroan menggantikan Company to replace Mr. Andi Chandra, each - effective
Bapak Andi Chandra yang masing-masing berlaku efektif upon the closing of the Extraordinary General Meeting of
sejak ditutupnya Rapat Umum Pemegang Saham Luar Shareholders for a term effective upon the closing of the
Biasa untuk masa jabatan yang berlaku efektif sejak Extraordinary General Meeting of Shareholders until the
ditutupnya Rapat Umum Pemegang Saham Luar Biasa end of the remaining term of office of the members of the
sampai dengan berakhirnya sisa masa jabatan dari Company’s Board of Commissioners whom they replace.
anggota Komisaris Perseroan yang digantikannya.
Jabatan 1 Januari – 24 April 2025 24 April – 27 November 2025 27 November – 31 Desember 2025
Position 1 January – 24 April 2025 24 April – 27 November 2025 27 November – 31 December 2025
Komisaris Utama Sudhamek Agoeng Sudhamek Agoeng Sudhamek Agoeng
President Commissioner Waspodo Soenjoto Waspodo Soenjoto Waspodo Soenjoto
Komisaris Hartono Atmadja Hartono Atmadja Hartono Atmadja
Commissioner
Komisaris Pangayoman Adi Soenjoto Pangayoman Adi Soenjoto Pangayoman Adi Soenjoto
Commissioner
Komisaris Soeharto Sunjoto Soeharto Sunjoto Rahajoe Dewiningroem Soenjoto
Commissioner
Komisaris Swen Neufeldt Swen Neufeldt Swen Neufeldt
Commissioner
Komisaris Donald Reginald Gadsden Haijiang Gu Haijiang Gu
Commissioner
Komisaris Independen Prof. Dorodjatun Prof. Dorodjatun Prof. Dorodjatun
Independent Commissioner Kuntjoro-Jakti, Ph.D Kuntjoro-Jakti, Ph.D Kuntjoro-Jakti, Ph.D
Komisaris Independen Fitra Dewata Teramihardja Fitra Dewata Teramihardja Fitra Dewata Teramihardja
Independent Commissioner
Komisaris Independen Andi Chandra Andi Chandra Donald Reginald Gadsden
Independent Commissioner
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SUDHAMEK AGOENG
WASPODO SOENJOTO
Komisaris Utama
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan President Commissioner
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 69 tahun
Age 69 years old
Domisili Jakarta
Domicile
Riwayat Pendidikan • Doktor Kehormatan (Doktor Honoris Causa) dalam • Honorary Doctorate (Doctor Honoris Causa) in Strategic
Educational bidang Manajemen Strategik dari Fakultas Ekonomi Bisnis Management from the Faculty of Business Economics,
Background Universitas Kristen Satya Wacana (2016) Universitas Kristen Satya Wacana (2016)
• Sarjana Hukum dari Universitas Kristen Satya Wacana (1982) • Bachelor of Law from Universitas Kristen Satya Wacana (1982)
• Sarjana Ekonomi dari Universitas Kristen Satya Wacana • Bachelor of Economics from Universitas Kristen Satya
(1981) Wacana (1981)
Riwayat Pekerjaan • Presiden Komisaris PT Tudung Putra Putri Jaya (2012–2025) • President Commissioner of PT Tudung Putra Putri Jaya
Professional (2012–2025)
Background • Dewan Pengarah Badan Pembinaan Ideologi Pancasila • Steering Committee of the Pancasila Ideological
(BPIP) (2017–2025) Construction Body (BPIP) (2017–2025)
• Sekretaris Dewan Pengarah Badan Riset dan Inovasi • Secretary of the Steering Board of the National Research
Nasional (BRIN) (2021–2025) and Innovation Agency (BRIN) (2021–2025)
• Komisaris Utama PT Suntory Garuda Beverage (2020-2024) • President Commissioner of PT Suntory Garuda Beverage
(2020-2024)
• Anggota Komite Ekonomi dan Industri Nasional (KEIN) • Member of the National Economic and Industry Committee
(2016-2019) (KEIN) (2016-2019)
• Komisaris Utama PT Sinarniaga Sejahtera (2006-2023) • President Commissioner of PT Sinarniaga Sejahtera (2006-
2023)
• Presiden Direktur PT Tudung Putra Putri Jaya (2006-2012) • President Director PT Tudung Putra Putri Jaya (2006-2012)
• Presiden Direktur PT Sinarniaga Sejahtera (1997 - 2006) • President Director PT Sinarniaga Sejahtera (1997 - 2006)
• Direktur Utama PT Garuda Putra Putri Jaya (1994-2012) • President Director PT Garuda Putra Putri Jaya (1994-2012)
• Presiden Komisaris PT Sinarniaga Sejahtera (1994-1997) • President Commissioner PT Sinarniaga Sejahtera (1994-1997)
• Vice President dari PT Posnesia Stainless Steel Industry • Vice President of PT Posnesia Stainless Steel Industry
(1994-1997) (1994-1997)
• Direktur Eksekutif di Djuhar Group (1991-1994) • Executive Director of Djuhar Group (1991-1994)
• Direktur Utama di PT Trias Sentosa Tbk (1990-1991) • President Director of PT Trias Sentosa Tbk (1990-1991)
Rangkap Jabatan • Ketua Dewan Pengawas Persatuan Umat Buddha • Chairman of Supervisory Board of the Indonesian Buddhist
Concurrent Position Indonesia–PERMABUDHI (2022–sekarang) Association–PERMABUDHI (2022–present)
• Wakil Ketua Dewan Pertimbangan DPN Asosiasi Pengusaha • Deputy Chair of the DPN Advisory Council of the
Indonesia–APINDO (2023–sekarang) Indonesian Employers Association–APINDO (2023–present)
• Ketua Dewan Pengawas Majelis Buddhayana Indonesia • Chairman of the Supervisory Board of the Indonesian
(MBI), Organisasi Buddhis pertama di Indonesia Buddhayana Council (MBI), Organization First Buddhist in
(2018-sekarang) Indonesia (2018–present)
• Presiden Komisaris PT Dharma Agung Wijaya (2009– • President Commissioner of PT Dharma Agung Wijaya
sekarang) (2009–present)
• Pendiri Indonesian Conference on Religion and Peace • Founder of the Indonesian Conference on Religion and
(ICRP), Organisasi Keagamaan & Lintas Iman yang secara Peace (ICRP), a Religious & Interfaith Organization officially
resmi berafiliasi dengan World Conference on Religion for affiliated with the World Conference on Religion for Peace
Peace (WCRP) (2000–sekarang) (WCRP) (2000–present)
• Ketua Pengawas Persatuan Umat Buddha Indonesia • Chair of Supervisors of the Indonesian Buddhist
PERMABUDHI (2022–sekarang) Association–PERMABUDHI (2022–present)
• Anggota Komite Nominasi & Remunerasi Perseroan (2018– • Member of Nomination & Remuneration Committee
sekarang) (2018-present)
Hubungan Afiliasi Sebagai salah satu pemegang saham Perseroan, beliau As one of the Company’s shareholders, he has family
Affiliates memiliki hubungan afiliasi kekeluargaan dengan beberapa affiliations with several of the Company’s controlling
pemegang saham pengendali Perseroan, yaitu nama-nama shareholders, namely the following names: Kusumo
berikut ini: Kusumo Dewiningrum Sunjoto, Pangayoman Adi Dewiningrum Sunjoto, Pangayoman Adi Soenjoto; Rahajoe
Soenjoto; Rahajoe Dewiningroem Soenjoto; Drs. Eka Susanto Dewiningroem Soenjoto; Drs. Eka Susanto Widadi Sunarso;
Widadi Sunarso; Hartono Atmadja; Hardianto Atmadja. Hartono Atmadja; Hardianto Atmadja.
Kepemilikan Saham 8,66% saham
Perseroan 8.66% shares
Shareholding in the
Company
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HARTONO ATMADJA
Komisaris
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Commissioner
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 59 tahun
Age 59 years old
Domisili Jakarta
Domicile
Riwayat • Magister Manajemen dari Fakultas Ekonomi Universitas • Master of Management from the Faculty of Economics,
Pendidikan Indonesia (1993) Universitas Indonesia (1993)
Educational • Sarjana Teknik bidang Kimia, Fakultas Teknik Kimia dari • Bachelor of Engineering in Chemistry, Faculty of Chemical
Background Institut Teknologi Bandung (1990) Engineering, Institut Teknologi Bandung (1990)
Riwayat • Presiden Direktur PT Tudung Putra Putri Jaya (2012–2025) • President Director of PT Tudung Putra Putri Jaya (2012–2025)
Pekerjaan • Komisaris Utama PT Garuda Beverage Sukses (dahulu • President Commissioner of PT Garuda Beverage Sukses
Professional bernama PT Suntory Garuda Beverage (2024–2025)) (formerly PT Suntory Garuda Beverage (2024–2024))
Background • Komisaris Utama PT Triteguh Manunggalsejati (2024– • Commissioner of PT Triteguh Manunggalsejati (2024–2024)
2025)
• Ketua Program Home Care & Home Delivery Komunitas • Chairman of Home Care & Home Delivery Program of
Indonesia Lawan Libas Covid-19 (KILLCOVID19) Komunitas Indonesia Lawan Libas Covid-19 (KILLCOVID19)
• Komisaris Utama PT Mulia Boga Raya Tbk (2020–2024) • President Commissioner PT Mulia Boga Raya Tbk (2020–2024)
• Komisaris PT Hormel Garudafood Jaya (2020–2023) • Commissioner PT Hormel Garudafood Jaya (2020–2023)
• Vice President Operation dan Direktur Utama PT Suntory • Vice President Operations and President Director of PT
Garuda Beverage (2011–2012) Suntory Garuda Beverage (2011–2012)
• Direktur PT Tudung Putra Putri Jaya (2010–2012) • Director PT Tudung Putra Putri Jaya (2010–2012)
• Direktur PT Garudafood Putra Putri Jaya (2008–2012) • Director PT Garudafood Putra Putri Jaya (2008–2012)
• Direktur dan Komisaris PT Dharana Inti Boga (2004–2013) • Director and Commissioner of PT Dharana Inti Boga
(2004–2013)
• Managing Director Divisi Operasional PT Tudung Putra • Managing Director of the Operations Division of PT
Putri Jaya (2004–2010) Tudung Putra Putri Jaya (2004–2010)
• Kepala Divisi Non-Peanut PT Tudung Putra Putri Jaya • Head of the Non-Peanut Division of PT Tudung Putra Putri
(2000–2003) Jaya (2000–2003)
• Menjabat beberapa posisi di PT Triusaha Mitraraharja • Served in several positions at PT Triusaha Mitraraharja, as
yaitu sebagai Direktur dan Komisaris (1999–2020) Director and Commissioner (1999–2020)
• Marketing for Pacific Region untuk Paper Process Product • Marketing for Pacific Region for Paper Process Product at
di Nalco Pacific Co. Ltd, Singapura (1995–1997) Nalco Pacific Co. Ltd, Singapore (1995–1997)
• Marketing Manager PT Rhone Poulenc Indolatex, • Marketing Manager of PT Rhone Poulenc Indolatex,
Indonesia (1994–1998) Indonesia (1994–1998)
• Service Engineer-Area Sales Manager PT Nalco Perkasa • Service Engineer-Area Sales Manager of PT Nalco Perkasa
(1990–1995) (1990–1995)
Rangkap Jabatan • Direktur Goldenbird Pacific Trading Pte. Ltd (2023–sekarang) • Direktur Goldenbird Pacific Trading Pte. Ltd (2023–present)
Concurrent • Komisaris Utama PT Tudung Karya Daya Inovasi (2023– • President Commissioner of PT Tudung Karya Daya Inovasi
Position sekarang) (2023–present)
• Direktur Garuda Polyflex Foods Pvt. Ltd. (2011–sekarang) • Director of Garuda Polyflex Foods Pvt. Ltd. (2011–present)
• Anggota komite Nominasi & Remunerasi Perseroan • Member of Nomination & Remuneration Committee
(2018–sekarang) (2018–present)
Hubungan Afiliasi Sebagai salah satu pemegang saham Perseroan, beliau As one of the Company’s shareholders, he has familial
Affiliates memiliki hubungan afiliasi kekeluargaan dengan beberapa affiliations with several of the Company’s controlling
pemegang saham pengendali Perseroan, yaitu nama-nama shareholders, namely the following: Kusumo Dewiningrum
berikut ini: Kusumo Dewiningrum Sunjoto, Pangayoman Sunjoto, Pangayoman Adi Soenjoto; Sudhamek Agoeng
Adi Soenjoto; Sudhamek Agoeng Waspodo S.; Rahajoe Waspodo S.; Rahajoe Dewiningroem Soenjoto; Drs. Eka
Dewiningroem Soenjoto; Drs. Eka Susanto Widadi Sunarso; Susanto Widadi Sunarso; Hardianto Atmadja.
Hardianto Atmadja.
Kepemilikan 1,38% saham
Saham Perseroan 1.38% shares
Shareholding in
the Company
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PANGAYOMAN ADI
SOENJOTO
Komisaris
Dasar Hukum Akta RUPSLB Perseroan tanggal 1 Februari 2023
Pengangkatan Commissioner
(Periode 2023-2028)
Legal Basis of Deed of the Company’s EGMS dated February 1, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 77 tahun
Age 77 years old
Domisili Jakarta
Domicile
Riwayat Sarjana Ekonomi dari Universitas Tujuh Belas Agustus, Bachelor of Economics from Universitas Tujuh Belas
Pendidikan Semarang (1970) Agustus, Semarang (1970)
Educational
Background
Riwayat • Komisaris PT Tudung Putra Putri Jaya (2012–2025) • Commissioner of PT Tudung Putra Putri Jaya (2012–2025)
Pekerjaan • Komisaris PT Sinarniaga Sejahtera (2006–2023) • Commissioner of PT Sinarniaga Sejahtera (2006–2023)
Professional • Direktur PT Sinarniaga Sejahtera (1997–2006) • Director PT Sinarniaga Sejahtera (1997–2006)
Background • Komisaris PT Sinarniaga Sejahtera (1994–1997) • Commissioner PT Sinarniaga Sejahtera (1994–1997)
• Direktur PT Garudafood Putra Putri Jaya (1994–2007) • Director PT Garudafood Putra Putri Jaya (1994–2007)
• Direktur di P.O Truck (1970–1983) • Director of P.O Truck (1970–1983)
Rangkap Jabatan Tidak Ada Commissioner of PT Tudung Putra Putri Jaya (2012–present)
Concurrent None
Position
Hubungan Afiliasi Sebagai salah satu pemegang saham Perseroan, beliau As one of the Company’s shareholders, he has familial
Affiliates memiliki hubungan afiliasi kekeluargaan dengan beberapa affiliations with several of the Company’s controlling
pemegang saham pengendali Perseroan, yaitu nama-nama shareholders, namely the following: Kusumo Dewiningrum
berikut ini: Kusumo Dewiningrum Sunjoto, Sudhamek Sunjoto; Sudhamek Agoeng Waspodo S.; Rahajoe
Agoeng Waspodo S.; Rahajoe Dewiningroem Soenjoto; Drs. Dewiningroem Soenjoto; Drs. Eka Susanto Widadi Sunarso;
Eka Susanto Widadi Sunarso; Hartono Atmadja; Hardianto Hartono Atmadja; Hardianto Atmadja.
Atmadja.
Kepemilikan 9,48% saham
Saham Perseroan 9.48% shares
Shareholding in
the Company
PT Garudafood Putra Putri Jaya Tbk 55
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SOEHARTO SUNJOTO
Komisaris
Dasar Hukum Akta RUPSLB Perseroan tanggal 1 Februari 2023
Pengangkatan Commissioner
(Periode 2023-2028)
Legal Basis of Deed of the Company’s EGMS dated February 1, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 52 tahun
Age 52 years old
Domisili Jakarta
Domicile
Riwayat • Magister administrasi bisnis, Keuangan dan pemasaran • Master of Business Administration, Finance and
Pendidikan dari Georgetown University, USA (2000) Marketing from Georgetown University, USA (2000)
Educational • Sarjana Sains dalam Administrasi Bisnis, Keuangan dari • Bachelor of Science in Business Administration, Finance
Background Ohio State University, USA (1996) from Ohio State University, USA (1996)
Riwayat • Direktur PT Tudung Putra Putri Jaya (2023–2025) • Director of PT Tudung Putra Putri Jaya (2023–2025)
Pekerjaan • Head of Corporate Finance di PT Tudung Putra Putri Jaya • Head of Corporate Finance at PT Tudung Putra Putri Jaya
Professional (Tudung Group) (2011–2016) (Tudung Group) (2011–2016)
Background • Marketing Director di PT Fuboru Indonesia (2007–2010) • Marketing Director at PT Fuboru Indonesia (2007–2010)
• Assistant to Financial Controller di Analog Devices, Inc. • Assistant to Financial Controller at Analog Devices, Inc.
(2000–2003) (2000–2003)
Rangkap Jabatan • Direktur Utama PT Tudung Karya Daya Inovasi (2023– • President Director of PT Tudung Karya Daya Inovasi
Concurrent sekarang) (2023–present)
Position • Direktur PT Bumi Mekar Tani (2017–sekarang) • Director of PT Bumi Mekar Tani (2017–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan 1% saham
Saham Perseroan 1% shares
Shareholding in
the Company
* Bapak Soeharto Sunjoto tidak lagi menjabat sebagai anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mr. Soeharto Sunjoto no longer serves as member of the Board of Commissioners, effective as of the closing of the
Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
56 PT Garudafood Putra Putri Jaya Tbk
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ANDI CHANDRA
Komisaris Independen
Dasar Hukum Akta RUPSLB Perseroan tanggal 1 Februari 2023
Pengangkatan Independent Commissioner
(Periode 2023-2028)
Legal Basis of Deed of the Company’s EGMS dated February 1, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 59 tahun
Age 59 years old
Domisili Thailand
Domicile
Riwayat • Magister dari Washington State University, Pullman, WA, • Master degree from the Washington State University,
Pendidikan USA (1993) Pullman, WA, USA (1993)
Educational • Sarjana dari Institut Pertanian Bogor (1990) • Bachelor degree from Institut Pertanian Bogor (1990)
Background
Riwayat • President Director di USG Boral Indonesia (PT Petrojaya • President Director of USG Boral Indonesia (PT Petrojaya
Pekerjaan Boral Plasterboard) (2018–2020) Boral Plasterboard) (2018–2020)
Professional • Business Development Advisor di Dynapack Asia • Business Development Advisor of Dynapack Asia
Background Singapura (2017–2018) • Singapura (2017–2018)
• General Manager (Retail Thailand dan Export) di Jacobs • General Manager (Retail Thailand dan Export) at Jacobs
Douwe Egberts Thailand (2009–2016) Douwe Egberts Thailand (2009–2016)
• President Director di Sara Lee Household & Body Care di • President Director of Sara Lee Household & Body Care
RRC (termasuk Hong Kong dan Taiwan) (2005–2008) RRC (including Hong Kong and Taiwan) (2005–2008)
• Asia Pacific Commercial Support Director di Sara Lee • Asia Pacific Commercial Support Director of Sara Lee
• Belanda (2003–2004) Belanda (2003–2004)
• Supply Chain Manager, Operations Director, Commercial • Supply Chain Manager, Operations Director, Commercial
Director, hingga President Director di Sara Lee Indonesia Director, to President Director at Sara Lee Indonesia
(1995–2004) (1995–2004)
• President Director di Sara Lee Indonesia (1995–2004) • President Director of Sara Lee Indonesia (1995–2004)
• Assistant Manager Food Development di PT Unilever • Assistant Manager Food Development of PT Unilever
Indonesia (1994–1995) Indonesia (1994–1995)
• Internal Audit & Quality Assurance di Pacific Paint Factory • Internal Audit & Quality Assurance of Pacific Paint Factory
(1993–1994) (1993–1994)
Rangkap Jabatan • Head Kalbe International Non-Pharma Business untuk • Head Kalbe International Non-Pharma Business for the
Concurrent Regional ASEAN dan RRC (termasuk Hongkong dan Regional ASEAN and RRC (including Hong Kong and
Position Taiwan) (2021–sekarang) Taiwan) (2021–present)
• Anggota Independen Komite Audit di PT Zurich Topas Life • Independent Member of the Audit Committee at PT
(2021–sekarang) Zurich Topas Life (2021–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
* Bapak Andi Chandra tidak lagi menjabat sebagai anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mr. Andi Chandra no longer serves as member of the Board of Commissioners, effective as of the closing of the Company’s
Extraordinary General Meeting of Shareholders on November 27, 2025.
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RAHAJOE
DEWININGROEM
SOENJOTOO
Komisaris
Dasar Hukum Akta RUPSLB Perseroan tanggal 27 November 2025 (Periode
Pengangkatan
Commissioner
2025-2028)
Legal Basis of Deed of the Company’s EGMS dated November 27, 2025
Appointment (Period 2025-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 71 tahun
Age 71 years old
Domisili Jakarta
Domicile
Riwayat Doktoranda Apoteker (Dra.,Apt.) dari Fakultas Farmasi, Doktoranda Apoteker (Dra.,Apt.) dari Fakultas Farmasi,
Pendidikan Universitas Gadjah Mada, Yogyakarta. Universitas Gadjah Mada, Yogyakarta.
Educational
Background
Riwayat • Direktur Research & Quality di Garudafood Group • Director Research & Quality of Garudafood Groud
Pekerjaan (2001–2017) (2001–2017)
Professional • Plant Manager untuk Divisi Biskuit PT Garudafood Putra • Plant Manager for the Biscuit Division PT Garudafood
Background Putri Jaya Tbk (1997–2001) Putra Putri Jaya Tbk (1997–2001)
• Deputy Head of Research & Development di PT Gudang • Deputy Head of Research & Development at PT Gudang
Garam (1984–1997) Garam (1984–1997)
• Head of Laboratory PT Jamu Jago (1978–1984) • Head of Laboratory PT Jamu Jago (1978–1984)
Rangkap Jabatan Tidak ada
Concurrent None
Position
Hubungan Afiliasi Sebagai salah satu pemegang saham Perseroan, beliau As one of the Company’s shareholders, he has familial
Affiliates memiliki hubungan afiliasi kekeluargaan dengan beberapa affiliations with several of the Company’s controlling
pemegang saham pengendali Perseroan, yaitu nama-nama shareholders, namely the following: Kusumo Dewiningrum
berikut ini: Kusumo Dewiningrum Sunjoto; Pangayoman Adi Sunjoto; Pangayoman Adi Soenjoto; Sudhamek Agoeng
Soenjoto; Sudhamek Agoeng Waspodo S.; Drs. Eka Susanto Waspodo S.; Drs. Eka Susanto Widadi Sunarso; Hartono
Widadi Sunarso; Hartono Atmadja; Hardianto Atmadja. Atmadja; Hardianto Atmadja.
Kepemilikan 7,48% saham
Saham Perseroan 7.48% shares
Shareholding in
the Company
58 PT Garudafood Putra Putri Jaya Tbk
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SWEN NEUFELDT
Komisaris
Dasar Hukum Akta RUPSLB Perseroan tanggal 1 Februari 2023 (Periode
Pengangkatan
Commissioner
2023-2028)
Legal Basis of Deed of the Company’s EGMS dated February 1, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Amerika Serikat
Citizenship United States of America
Usia 53 tahun
Age 53 years old
Domisili Amerika Serikat
Domicile United States of America
Riwayat • Magister Manajemen Internasional (MBA Global) • Master of International Management (Global MBA)
Pendidikan Spesialisasi Strategic Management dari Thunderbird, Specializing in Strategic Management from Thunderbird,
Educational School of Global Management, Glendale, Arizona (2002) School of Global Management, Glendale, Arizona (2002)
Background • Sarjana dari Lafayette College, Easton, Pennsylvania • Bachelor’s degree from Lafayette College, Easton,
(1996) Pennsylvania (1996)
Riwayat • Komisaris PT Hormel Garudafood Jaya (2020–2023) • Commissioner of PT Hormel Garudafood Jaya (2020–2023)
Pekerjaan • President Asia Pacific di Hormel Foods International, • President Asia Pacific of Hormel Foods International,
Professional Shanghai, China (2010–2016) Shanghai, China (2010–2016)
Background • General Manager Europe di Hormel Foods International, • General Manager Europe of Hormel Foods International,
Cambridge, England (2002–2006) Cambridge, England (2002–2006)
• Group Marketing Manager, Grocery Products di Hormel • Group Marketing Manager, Grocery Products of Hormel
Foods Corporation, Austin, Minnesota (1997–2010) Foods Corporation, Austin, Minnesota (1997–2010)
• Territory Manager/Sales Representative di Hormel Foods • Territory Manager/Sales Representative of Hormel Foods
Corporation, Birmingham, Alabama (1996–1997) Corporation, Birmingham, Alabama (1996–1997)
Rangkap Jabatan • Anggota Komite Nominasi dan Remunerasi PT • Nomination and Remuneration Committee member of PT
Concurrent Garudafood Putra Putri Jaya Tbk (2023–sekarang) Garudafood Putra Putri Jaya Tbk (2023–present)
Position • President Hormel Foods International (Group Vice • President Hormel Foods International (Group Vice
President Hormel Foods) di Hormel Foods International President Hormel Foods) at Hormel Foods International
(2016–sekarang) (2016–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
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HAIJIANG GU
Komisaris
Dasar Hukum Akta RUPSLB Perseroan tanggal 24 April 2025 (Periode Commissioner
Pengangkatan 2025-2028)
Legal Basis of Deed of the Company’s EGMS dated April 24, 2025 (Period
Appointment 2025-2028)
Kewarganegaraan Cina
Citizenship Chinese
Usia 49 tahun
Age 49 years old
Domisili Shanghai, Cina
Domicile Shanghai, China
Riwayat Program Pengembangan Eksekutif di CEIBS pada tahun 2020 Executive Development Program at CEIBS in 2020 and a
Pendidikan dan dari Renmin University, jurusan bisnis pada tahun 2008. Business degree from Renmin University in 2008.
Educational
Background
Riwayat • Product Promotion Manager Rational AG Shanghai Rep. • Product Promotion Manager Rational AG Shanghai Rep.
Pekerjaan Office (Germany Company (1998–2001) Office (Germany Company (1998–2001)
Professional • National Sales Manager Home Base Ceramics Shanghai • National Sales Manager Home Base Ceramics Shanghai
Background Co., Ltd. (HK Company (2001–2003) Co., Ltd. (HK Company (2001–2003)
• Sales Director (lokasi di Beijing) Beijing HORMEL Foods • Sales Director (in Beijing) Beijing HORMEL Foods Co., Ltd
Co., Ltd (2006–2008) (2006–2008)
• Foodservice BU Director di Hormel China Shanghai • Foodservice BU Director of Hormel China Shanghai
HORMEL Foods Co., Ltd (2010–2014) HORMEL Foods Co., Ltd (2010–2014)
• VP of Sales & Marketing China Hormel (China) Investment • VP of Sales & Marketing China Hormel (China) Investment
Co., Ltd (2014–2016) Co., Ltd (2014–2016)
Rangkap Jabatan • President of APAC Hormel Foods International (2023– • President of APAC Hormel Foods International (2023–present)
Concurrent hingga saat ini)
Position • General Manager of Hormel China Hormel (China) • General Manager of Hormel China Hormel (China)
Investment Co., Ltd. (2016–hingga saat ini) Investment Co., Ltd. (2016–present)
• Komisaris PT Hormel Garudafood Jaya (2020–hingga saat ini) • Commissioner of PT Hormel Garudafood Jaya (2020–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
60 PT Garudafood Putra Putri Jaya Tbk
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PROF. DORODJATUN
KUNTJORO-JAKTI, PH.D
Komisaris Independen
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023 (Periode 2023-
Pengangkatan
Independent Commissioner
2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023 (Period
Appointment 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 86 tahun
Age 86 years old
Domisili Tangerang Selatan
Domicile South Tangerang
Riwayat • Doktor (Honoris Causa) dalam Ilmu Manajemen dari • Doctorate (Honoris Causa) in Management Science from the
Pendidikan Universitas Teknologi Malaysia, Johor, Malaysia pada (2003) University of Technology Malaysia, Johor, Malaysia (2003)
Educational • Ph.D dalam bidang Political Science dari University of • Ph.D in Political Science from the University of California,
Background California, Berkeley dengan spesialisasi Political Economy Berkeley with a specialization in Political Economy of
of Development (1969) Development (1969)
• M.A.P.A Financial Administration dari University of • M.A.P.A Financial Administration from the University of
California, Berkeley (1966) California, Berkeley (1966)
• Doktorandus (Drs.) Ekonomi Umum dari Fakultas • Bachelor of General Economics from the Faculty of
Ekonomi Universitas Indonesia (1963) Economics, Universitas Indonesia (1963)
Riwayat • Honorary Commissioner PT Bank Tabungan Pensiunan • Honorary Commissioner of PT Bank Tabungan Pensiunan
Pekerjaan Nasional Tbk (PT Bank BTPN Tbk)(2017–2021) Nasional Tbk (PT Bank BTPN Tbk) (2017–2021)
Professional • Komisaris Utama PT Garudafood Beverage Jaya • President Commissioner of PT Garudafood Beverage Jaya
Background (2011–2017) (2011–2017)
• Komisaris Utama Perseroan (2008–2011) • President Commissioner of the Company (2008–2011)
• Komisaris Utama Bank Tabungan Pensiunan Nasional • President Commissioner of the National Pension Savings
(BTPN) (2006–2016) Bank (BTPN) (2006–2016)
• Diangkat oleh Presiden Susilo Bambang Yudhoyono • Appointed by President Susilo Bambang Yudhoyono as a
sebagai Anggota Dewan Pengarah Lemhannas RI, yang Member of the Steering Board of the Indonesian National
diketuai oleh Prof. Dr. Muladi, SH (2006–2011) Defense Institute, chaired by Prof. Dr. Muladi, SH (2006–2011)
• Co-Chair Panel 45 (2004–2005) • Co-Chair Panel 45 (2004–2005)
• Ditunjuk oleh Presiden Susilo Bambang Yudhoyono • Appointed by President Susilo Bambang Yudhoyono as
sebagai Co-Chair Panel 45 (bersama mantan Menlu Ali Co-Chair of Panel 45 (with former Foreign Minister Ali
Alatas, SH), (2004–2005) Alatas, SH) (2004–2005)
• Ditunjuk oleh Presiden Megawati Soekarnoputri sebagai • Appointed by President Megawati Soekarnoputri as
Menteri Koordinator Perekonomian RI, Kabinet Gotong Coordinating Minister for the Economy of the Republic of
Royong (2001–2004) Indonesia, Gotong-Royong Cabinet (2001–2004)
• Diangkat oleh Presiden RI Soeharto sebagai Duta Besar • Appointed by the President of the Republic of Indonesia
LBBP (Luar Biasa dan Berkuasa Penuh) Republik Indonesia Soeharto as LBBP (Extraordinary and Plenipotentiary)
untuk Amerika Serikat dan merangkap untuk negara- Ambassador of the Republic of Indonesia to the United
negara di wilayah Karibia-Grenada, Lucia, St. Vincent States and concurrently to countries in the Caribbea
& The Grenadines, dan Commonwealth of Dominica Grenada, Lucia, St. Vincent & The Grenadines, and
(1998–2001) Commonwealth of Dominica (1998–2001)
• Senior Expert for Economic & Social Affairs, Gerakan Non- • Senior Expert for Economic & Social Affairs, Non-Alignment
Blok Non-Alignment Movement (1993–1996) Movement Non-Alignment Movement (1993–1996)
• Anggota Bapertel (Badan Pertimbangan Telekomunikasi • Member of Bapertel (National Telecommunication
Nasional) Departemen Parpostel (1980–1998) Advisory Board) Department of Parpostel (1980–1998)
Rangkap Jabatan • Guru Besar Emeritus Universitas Indonesia dalam bidang • Professor of Emeritus Universitas Indonesia in the field
Concurrent Ilmu Ekonomi di Fakultas Ekonomi & Bisnis Universitas of Economics at the Faculty of Economics & Business,
Position Indonesia sejak tahun 2005 Universitas Indonesia since 2005
• Ketua Komite Audit di PT Garudafood Putra Putri Jaya Tbk • Head of the Audit Committee at PT Garudafood Putra
Putri Jaya Tbk
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
PT Garudafood Putra Putri Jaya Tbk 61
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FITRA DEWATA
TERAMIHARDJA
Komisaris Independen
Dasar Hukum Akta RUPSLB Perseroan tanggal 1 Februari 2023 (Periode Independent Commissioner
Pengangkatan 2023-2028)
Legal Basis of Deed of the Company’s EGMS dated February 1, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 59 tahun
Age 59 years old
Domisili Bogor
Domicile
Riwayat • Sarjana Ekonomi dari Universitas Trisakti (1991) • Bachelor of Economics from Trisakti University (1991)
Pendidikan
Educational
Background
Riwayat • Anggota Komite Audit PT Mulia Boga Raya Tbk (2019–2023) • Audit Committee Member of PT Mulia Boga Raya Tbk
Pekerjaan (2019–2023)
Professional • Deputy Managing Partner KAP Tjahjadi, Pradhono, • Deputy Managing Partner of KAP Tjahjadi, Pradhono,
Background Teramihardja (anggota firma dari Morison International) Teramihardja (member firm of Morison International)
(2008–2011) (2008–2011)
• Komite Audit PT Adira Dinamika Multi Finance Tbk • Audit Committee of PT Adira Dinamika Multi Finance Tbk
(2005–2008) (2005–2008)
• Managing Partner KAP Fitradewata Teramihardja • Managing Partner of KAP Fitradewata Teramihardja
(2005–2008) (2005–2008)
• Senior Manager KAP Prasetio Utomo & Co (1991–2005) • Senior Manager of KAP Prasetio Utomo & Co (1991–2005)
Rangkap Jabatan • Anggota Komite Audit PT Nusantara Sejahtera Raya Tbk • Audit Committee Member of PT Nusantara Sejahtera
Concurrent (Cinema XXI) (2023–sekarang) Raya Tbk (Cinema XXI) (2023–present)
Position • Anggota Komite Nominasi dan Remunerasi PT • Nomination and Remuneration Committee member of PT
Garudafood Putra Putri Jaya Tbk (2023–sekarang) Garudafood Putra Putri Jaya Tbk (2023–present)
• Anggota Komite Transaksi Berelasi PT Avia Avian Tbk • Related Transaction Committee Member of PT Avia Avian
(2022–sekarang) Tbk (2022–present)
• Anggota Komite Audit PT Avia Avian Tbk (2021–sekarang) • Audit Committee Member of PT Avia Avian Tbk (2021–present)
• Founding Partner (Assurance and Transaction & Capital • Founding Partner (Assurance and Transaction & Capital
Market Advisory) KAP Teramihardja, Pradhono, & Market Advisory) of KAP Teramihardja, Pradhono, &
Chandra (anggota dari firma Rodl International GmbH) Chandra (member firm of Rodl International GmbH)
(2011–sekarang) (2011–present)
• Ketua Komite Nominasi & Remunerasi Perseroan (2023– • Chairman of the Company’s Nomination & Remuneration
sekarang) Committee (2023–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
62 PT Garudafood Putra Putri Jaya Tbk
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DONALD
REGINALD GADSDEN
Komisaris Independen
Dasar Hukum Akta RUPSLB Perseroan tanggal 27 November 2025 (Periode
Pengangkatan
Independent Commissioner
2025-2028)
Legal Basis of Deed of the Company’s EGMS dated November 27, 2025
Appointment (Period 2025-2028)
Kewarganegaraan Australia
Citizenship Australian
Usia 68 tahun
Age 68 years old
Domisili Australia
Domicile
Riwayat • Diploma Studi Bisnis – Akuntansi (Australia) • Diploma of Business Study – Accounting (Australia)
Pendidikan
Educational
Background
Riwayat • Komisaris PT Hormel Garudafood Jaya (2020–2023) • Commissioner of PT Hormel Garudafood Jaya (2020 –2023)
Pekerjaan • CEO/President – Asia Pacific di Hormel Foods Corporation • CEO/President – Asia Pacific di Hormel Foods Corporation
Professional (FMCG – Food) (2017–2023) (FMCG – Food) (2017–2023)
Background • Director/Advisor Spesialisasi pada Industri Konsumen & • Director/Advisor – Specialist in Consumer & Retail Industry
Ritel di PwC Consulting (Professional Services) (2010–2016) at PwC Consulting (Professional Services) (2010–2016)
• Director di Catena Consulting Management Consulting • Director at Catena Consulting – Management Consulting
(2007–2010) (2007–2010)
• CEO/President di Electrolux (FMCG Home Appliances) • CEO/President at Electrolux (FMCG Home Appliances)
(2003–2005) (2003–2005)
• CEO/President Food & Beverage Group di Danone Yeo • CEO/President Food & Beverage Group at Danone Yeo
Hiap Seng Ltd (1999–2002) Hiap Seng Ltd (1999–2002)
• President & Director Sara Lee Indonesia di Sara Lee • President & Director Sara Lee Indonesia at Sara Lee
Corporation Household & Personal care (1992–1999) Corporation Household & Personal care (1992–1999)
• CFO/ General Manager Finance di National Foods Limited • CFO/ General Manager Finance of National Foods Limited
(1985–1992) (1985–1992)
Rangkap Jabatan Tidak ada
Concurrent None
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
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PROFIL DIREKSI
PROFILE OF THE BOARD OF DIRECTORS
Pada tahun 2025, terdapat perubahan komposisi Direksi In 2025, there were changes to the composition of the
sebagai berikut: Board of Directors as follows:
Rapat Umum Pemegang Saham Luar Biasa Perseroan The Company’s Extraordinary General Meeting of
tanggal 27 November 2025 telah mengeluarkan Shareholders on November 27, 2025, issued a decision
keputusan untuk menyetujui pemberhentian dengan to approve the honorable dismissal of Mr. Swadheen
hormat Bapak Swadheen Sharma sebagai Direksi Sharma as a Director of the Company, effective as of
Perseroan yang berlaku efektif sejak ditutupnya Rapat the closing of the Extraordinary General Meeting of
Umum Pemegang Saham Luar Biasa serta menyetujui Shareholders, and to approve the appointment of Mr. Ruli
pengangkatan Bapak Ruli Setiawan S L Tobing sebagai Setiawan S L Tobing as Director of the Company to replace
Direktur Perseroan menggantikan Bapak Swadheen Mr. Swadheen Sharma, effective as of the closing of the
Sharma berlaku efektif sejak ditutupnya Rapat Umum Extraordinary General Meeting of Shareholders until
Pemegang Saham Luar Biasa untuk masa jabatan yang the end of the remaining term of office of the members
berlaku efektif sejak ditutupnya Rapat Umum Pemegang of the Board of Directors. heen Sharma, effective as of
Saham Luar Biasa sampai dengan berakhirnya sisa the closing of the Extraordinary General Meeting of
masa jabatan dari anggota Direksi Perseroan yang Shareholders for a term effective as of the closing of the
digantikannya. Extraordinary General Meeting of Shareholders until the
end of the remaining term of office of the member of the
Company’s Board of Directors whom he replaces.
Jabatan 24 April – 27 November 2025 27 November – 31 Desember 2025
Position 24 April – 27 November 2025 27 November – 31 December 2025
Direktur Utama Hardianto Atmadja Hardianto Atmadja
President Director
Direktur Fransiskus Johny Soegiarto Fransiskus Johny Soegiarto
Director
Direktur Robert Chandrakelana Adjie Robert Chandrakelana Adjie
Director
Direktur Johannes Setiadharma Johannes Setiadharma
Director
Direktur Paulus Tedjosutikno Paulus Tedjosutikno
Director
Direktur Swadheen Sharma Ruli Setiawan S L Tobing
Director
64 PT Garudafood Putra Putri Jaya Tbk
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SUDHAMEK AGOENG
HARDIANTO ATMADJA
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023 Direktur Utama
Pengangkatan (Periode 2023-2028) President Director
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 55 tahun
Age 55 years old
Domisili Jakarta
Domicile
Riwayat Pendidikan • Sarjana Ekonomi dari Fakultas Ekonomi Universitas • Bachelor of Economics from the Faculty of Economics,
Educational Parahyangan (1993) Universitas Parahyangan (1993)
Background • Sarjana Teknik dari Fakultas Teknik Industri dari Institut • Bachelor of Engineering from the Faculty of Industrial
Teknologi Bandung (1993) Engineering from Institut Teknologi Bandung (1993)
Riwayat Pekerjaan • Komisaris PT Tudung Putra Putri Jaya (2023–2025) • Commissioner of PT Tudung Putra Putri Jaya (2023–2025)
Professional • Komisaris Utama PT Hormel Garudafood Jaya (2020–2023) • President Commissioner of PT Hormel Garudafood Jaya
Background (2020–2023)
• Pelayan Umum Komunitas Tritunggal Mahakudus (KTM) • General Servant of the Holy Trinity Community (KTM)
periode 2014–2022 (2014–2022)
• Komisaris Utama PT Triteguh Manunggalsejati (2013–2017) • President Commissioner of PT Triteguh Manunggalsejati
(2013–2017)
• Komisaris PT Sinarniaga Sejahtera (2012–2023) • Commissioner of PT Sinarniaga Sejahtera (2012–2023)
• Direktur Garuda Polyflex Foods Pvt. Ltd (2011–2024) • Director of Garuda Polyflex Foods Pvt. Ltd (2011–2024)
• Direktur dan Komisaris PT Suntory Garuda Beverage • Director and Commissioner of PT Suntory Garuda Beverage
(2011–2016) (2011–2016)
• Direktur PT Garudafood Putra Putri Jaya (2010–2012) • Director PT Garudafood Putra Putri Jaya (2010–2012)
• Komisaris PT Garuda Bumi Perkasa (2008–2018) • Commissioner of PT Garuda Bumi Perkasa (2008–2018)
• Komisaris PT Garudafood Putra Putri Jaya (2008–2010) • Commissioner PT Garudafood Putra Putri Jaya (2008–2010)
• Direktur PT Tudung Putra Putri Jaya (2006–2023) • Director of PT Tudung Putra Putri Jaya (2006–2023)
• Direktur Utama PT Sinarniaga Sejahtera (2006–2012) • President Director of PT Sinarniaga Sejahtera (2006–2012)
• Menjabat beberapa posisi di PT Sinarniaga Sejahtera sejak • Served in several positions since 2002 at PT Sinarniaga
2002, yaitu sebagai Managing Director (2005–2008) dan Sejahtera, as Managing Director (2005–2008), and Chief
Chief Development Officer & COO (2002–2004) Development Officer & COO (2002–2004)
• Treasurer of BPC & Chief of BPP, The Indonesian Manager • Treasurer of BPC & Chief of BPP, The Indonesian Manager
Association (AMA) (2000–2004) Association (AMA) (2000–2004)
• Persekutuan Doa Bisnis Katolik Indonesia (PERDUKI) Cabang • Indonesian Catholic Business Prayer Fellowship (PERDUKI)
Bekasi (1999–2000) Bekasi Branch (1999–2000)
• Menjabat beberapa posisi di PT Garudafood Putra Putri • Served in several positions since 1994 at PT Garudafood
Jaya Tbk sejak 1994, yaitu sebagai Marketing Vice Director Putra Putri Jaya Tbk, as Marketing Vice Director (1997–
(1997–2000), dan Marketing & Sales Manager (1994–1996) 2000), and Marketing & Sales Manager (1994–1996)
• Marketing Coordinator PT Lotte Indonesia (1993–1994) • Marketing Coordinator of PT Lotte Indonesia (1993–1994)
Rangkap Jabatan • Komisaris Utama PT Mulia Boga Raya Tbk (2024–sekarang) • President Commisioner PT Mulia Boga Raya Tbk (2024–present)
Concurrent Position • Komisaris Utama PT Sinarniaga Sejahtera (2023–sekarang) • President Commisioner of PT Sinarniaga Sejahtera (2023–present)
• Ketua Standardisasi & Perlindungan Konsumen Bidang • Chair of Standardization & Consumer Protection in the
Perdagangan APINDO (Asosiasi Pengusaha Indonesia) Trade Sector of APINDO (Indonesian Employers’ Association)
(2023–2028) (2023–2028)
• Dewan Kehormatan AIPG AIPI (Akademi Ilmu Pangan dan • AIPG AIPI Honorary Board (Academy of Food and Nutrition
Gizi–Akademi Ilmu Pengetahuan Indonesia) (2021–sekarang) Sciences - Indonesian Academy of Sciences (2021–present)
• Tim Gembala (Shepperd Team) Komunitas Tritunggal • Shepperd Team Holy Trinity Community (KTM) (2022– present)
Mahakudus (KTM) (2022–sekarang)
• Menjabat beberapa posisi di Asosiasi Manajemen • Served in various positions at the Indonesian Management
Indonesia (AMA) Association (AMA)
• Sebagai Bendahara di BPC Jakarta dan Ketua Keanggotaan • Treasurer at BPC Jakarta and Chairman of Membership of
BPP Indonesia BPP Indonesia
Hubungan Afiliasi Sebagai salah satu pemegang saham Perseroan, beliau As one of the Company’s shareholders, he has familial
Affiliates memiliki hubungan afiliasi kekeluargaan dengan beberapa affiliations with several of the Company’s controlling
pemegang saham pengendali Perseroan, yaitu nama-nama shareholders, namely the following: Kusumo Dewiningrum
berikut ini: Kusumo Dewiningrum Sunjoto, Pangayoman Sunjoto, Pangayoman Adi Soenjoto; Sudhamek Agoeng
Adi Soenjoto; Sudhamek Agoeng Waspodo S.; Rahajoe Waspodo S.; Rahajoe Dewiningroem Soenjoto; Drs. Eka
Dewiningroem Soenjoto; Drs. Eka Susanto Widadi Sunarso; Susanto Widadi Sunarso; Hartono Atmadja.
Hartono Atmadja.
Kepemilikan Saham 1,09% saham
Perseroan 1.09% shares
Shareholding in the
Company
PT Garudafood Putra Putri Jaya Tbk 65
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FRANSISKUS
JOHNY SOEGIARTO
Direktur
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Director
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 55 tahun
Age 55 years old
Domisili Tangerang
Domicile
Riwayat • Sarjana Teknik dari Fakultas Teknik Universitas Brawijaya • Bachelor Degree in Engineering from Engineering Faculty,
Pendidikan (1994) Universitas Brawijaya (1994)
Educational
Background
Riwayat • Komisaris Utama PT Garuda Sehat Jaya (2024–2025) • President Commissioner of PT Garuda Sehat Jaya
Pekerjaan (2024–2025)
Professional • Komisaris PT Mulia Boga Raya Tbk (2023–2023) • Commissioner of PT Mulia Boga Raya Tbk (2023–2023)
Background • Komisaris PT Triteguh Manunggalsejati (2021–2024) • Commissioner of PT Triteguh Manunggalsejati (2021–2024)
• Direktur PT Tudung Putra Putri Jaya (2012–2018) • Director of PT Tudung Putra Putri Jaya (2012–2018)
• Direktur PT Triteguh Manunggalsejati (2011–2020) • Director of PT Triteguh Manunggalsejati (2011–2020)
• Direktur PT Suntory Garuda Beverage (2011–2020) • Director of PT Suntory Garuda Beverage (2011–2020)
• Direktur PT Dharana Inti Boga (2009–2017) • Director of PT Dharana Inti Boga (2009–2017)
• General Manager Manufacturing Divisi Biskuit PT • General Manager Manufacturing Biscuit Division of PT
Garudafood Putra Putri Jaya (2001) Garudafood Putra Putri Jaya (2001)
• General Manager di Beverages & Confectionery Division • General Manager of Beverages & Confectionery Division
di PT Panjang Jiwo (1997–2001) at PT Panjang Jiwo (1997–2001)
Rangkap Jabatan • Direktur Utama PT Garuda Beverage Sukses (dahulu • President Director of PT Garuda Beverage Sukses
Concurrent bernama PT Suntory Garuda Beverage (2024–sekarang)) (formerly PT Suntory Garuda Beverage (2024–present))
Position • Direktur Utama PT Triteguh Manunggalsejati (2024– • President Director of PT Triteguh Manunggalsejati (2024–
sekarang) present)
• Komisaris PT Sinarniaga Sejahtera (2023–sekarang) • Commissioner of PT Sinarniaga Sejahtera (2023–present)
• Direktur Utama PT Garuda Elang Nusantara (2019– • President Director of PT Garuda Elang Nusantara (2019–
sekarang) present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan 0,03% saham
Saham Perseroan 0.03% shares
Shareholding in
the Company
66 PT Garudafood Putra Putri Jaya Tbk
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ROBERT
CHANDRAKELANA ADJIE
Direktur
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Director
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 56 tahun
Age 56 years old
Domisili Tangerang
Domicile
Riwayat • Sarjana Ekonomi bidang Akuntansi dari Fakultas Ekonomi • Bachelor of Economics in Accounting from the Faculty of
Pendidikan STIE YKPN Yogyakarta Economics, STIE YKPN Yogyakarta
Educational
Background
Riwayat • Komisaris PT Mulia Boga Raya Tbk (2023–2024) • Commissioner of PT Mulia Boga Raya Tbk (2023–2024)
Pekerjaan • Direktur PT Sinarniaga Sejahtera (2021–2022) • Director of PT Sinarniaga Sejahtera (2021–2022)
Professional • Director of Finance & Accounting PT Garudafood Putra • Director of Finance & Accounting PT Garudafood Putra
Background Putri Jaya (2012–2017) dan diangkat kembali untuk Putri Jaya (2012–2017) and reappointed for the period of
periode (2018–2023) (2018–2023)
• Komisaris PT Triusaha Mitraraharja (2017–2020) • Commissioner of PT Triusaha Mitraraharja (2017–2020)
• Direktur PT Bumi Mekar Tani (2008–2013) • Director of PT Bumi Mekar Tani (2008–2013)
• Menjabat beberapa posisi di PT Garudafood Putra Putri • Served in several positions since 2001 at PT Garudafood
Jaya Tbk sejak 2001, yaitu sebagai Head of Business Putra Putri Jaya, as Head of Business Development
Development (2018–2010) dan Head of Finance & (2018–2010), and Head of Finance & Accounting
Accounting (2001–2018) (2001–2018)
• PT Zeta Agro Corporation dengan posisi akhir sebagai • PT Zeta Agro Corporation with the final position as
Accounting & MIS Manager (1996–2001) Accounting & MIS Manager (1996–2001)
• Kepala Divisi Keuangan PT Perindustrian Bapak Djenggot • Head of Finance Division of PT Perindustrian Mr. Djenggot
Indonesia (1994–1996) Indonesia (1994–1996)
Rangkap Jabatan • Direktur PT Garuda Beverage Sukses dahulu bernama PT • Director of PT Garuda Beverage Sukses (formerly PT
Concurrent Suntory Garuda Beverage (2024–sekarang) Suntory Garuda Beverage (2024–present)
Position • Direktur PT Triteguh Manunggal Sejati (2024–sekarang) • Director of PT Triteguh Manunggal Sejati (2024–present)
• PT Suntory Garuda Beverage (2024–sekarang) • PT Suntory Garuda Beverage (2024–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
PT Garudafood Putra Putri Jaya Tbk 67
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PAULUS
TEDJOSUTIKNO
Direktur
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Director
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 57 tahun
Age 57 years old
Domisili Bandung
Domicile
Riwayat • Master in Management Program dari Asian Institute of • Master in Management Program, Asian Institute of
Pendidikan Management, Filipina (2003) Management, Philippines (2003)
Educational • Sarjana dari Fakultas Matematika & Ilmu Pengetahuan • Bachelor degree from the Faculty of Mathematics &
Background Alam dari Institut Teknologi Bandung (1991) Natural Sciences, Institut Teknologi Bandung (1991)
Riwayat • Komisaris PT Garuda Elang Nusantara (2019–2025) • Commissioner of PT Garuda Elang Nusantara (2019–2025)
Pekerjaan • Direktur Utama PT Mulia Boga Raya Tbk (2023–2024) • President Director of PT Mulia Boga Raya Tbk (2023–2024)
Professional • Direktur Utama PT Hormel Garudafood Jaya (2022–2023) • President Director PT Hormel Garudafood Jaya (2022–2023)
Background • Direktur PT Mulia Boga Raya Tbk (2021–2023) • Director of PT Mulia Boga Raya Tbk (2021–2023)
• Direktur PT Suntory Garuda Beverage (2020–2024) • Director of PT Suntory Garuda Beverage (2020–2024)
• Direktur PT Triteguh Manunggalsejati (2020–2024) • Director of PT Triteguh Manunggalsejati (2020–2024)
• Direktur Utama PT Mulia Boga Raya Tbk (2020–2021) • President Director of PT Mulia Boga Raya Tbk (2020–2021)
• Direktur Goldenbird Pacific Trading Pte.Ltd (2018–2023) • Direktur Goldenbird Pacific Trading Pte.Ltd (2018–2023)
• Direktur PT Tudung Putra Putri Jaya (2017–2023) • Director of PT Tudung Putra Putri Jaya (2017–2023)
• Sekretaris Perusahaan di PT Garudafood Putra Putri Jaya • Corporate Secretary of PT Garudafood Putra Putri Jaya
Tbk (2018–2020) Tbk (2018–2020)
• Direktur PT Sinarniaga Sejahtera (2015–2020) • Director of PT Sinarniaga Sejahtera (2015–2020)
• Kepala Divisi Penasihat Keuangan Korporasi PT Trimegah • Head of the Corporate Financial Advisory Division of PT
Sekuritas Tbk (2011–2012) Trimegah Sekuritas Tbk (2011–2012)
• Direktur Independent Research & Advisory Indonesia • Director of Independent Research & Advisory Indonesia
(2008–2011) (2008–2011)
• Konsultan Unit Pengelolaan Risiko Asian Development • Consultant for Asian Development Bank’s Risk
Bank, Filipina (2007–2008) Management Unit, Philippines (2007–2008)
• Analis Investasi Divisi Perencanaan Korporasi San Miguel • Investment Analyst Corporate Planning Division of San
Corporation, Filipina (2004–2007) Miguel Corporation, Philippines (2004–2007)
• Asisten Direktur Keuangan (Office of the CFO) United • Assistant Director of Finance (Office of the CFO) United
• Laboratories Inc., Filipina (2003–2004) Laboratories Inc., Philippines (2003–2004)
• Divisi Keuangan Korporasi PT Holdiko Perkasa (1999–2002) • PT Holdiko Perkasa’s Corporate Finance Division
(1999–2002)
• Analis Investasi Divisi Riset PT Schroder Investment • Investment Analyst Research Division PT Schroder
Management Indonesia (1997–1999) Investment Management Indonesia (1997–1999)
• Divisi Penjualan PT USI Jaya/IBM (1992–1997) • Sales Division of PT USI Jaya/IBM (1992–1997)
Rangkap Jabatan • Komisaris PT Mulia Boga Raya Tbk (2024–sekarang) • Commissioner of PT Mulia Boga Raya Tbk (2024–present)
Concurrent • Komisaris Utama PT Garuda Sehat Jaya (2024–sekarang) • President Commissioner of PT Garuda Sehat Jaya (2024–
Position present)
• Komisaris PT Tudung Karya Daya Inovasi (2023–sekarang) • Commissioner of PT Tudung Karya Daya Inovasi (2023–present)
• Komisaris Utama Hormel Garudafood Jaya (2023–sekarang) • President Commissioner of Hormel Garudafood Jaya
(2023–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan 0,03% saham
Saham Perseroan 0.03% shares
Shareholding in
the Company
68 PT Garudafood Putra Putri Jaya Tbk
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JOHANNES
SETIADHARMA
Direktur
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Director
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 54 tahun
Age 54 years old
Domisili Tangerang Selatan
Domicile South Tangerang
Riwayat • Magister Manajemen dari Fakultas Keuangan & • Master of Management from the Faculty of Finance &
Pendidikan Perbankan Universitas Indonesia (1999) Banking, Universitas Indonesia (1999)
Educational • Sarjana Ekonomi bidang Akuntansi dari Fakultas Ekonomi • Bachelor of Economics in Accounting from the Faculty of
Background Universitas Airlangga (1993) Economics, Airlangga University (1993)
Riwayat • Direktur PT Mulia Boga Raya Tbk (2023–2024) • Director of PT Mulia Boga Raya Tbk (2023–2024)
Pekerjaan • Direktur PT Sinarniaga Sejahtera (2006–2022) • Director of PT Sinarniaga Sejahtera (2006–2022)
Professional • Tax Manager PT Garudafood Putra Putri Jaya (2004–2006) • Tax Manager of PT Garudafood Putra Putri Jaya (2004–2006)
Background • Finance Manager PT Garudafood Putra Putri Jaya • Finance Manager of PT Garudafood Putra Putri Jaya
(1997–2004) (1997–2004)
• Auditor di KAP Prasetio, Utomo & Co (1993–1997) • Auditor of KAP Prasetio, Utomo & Co (1993–1997)
Rangkap Jabatan • Komisaris PT Garuda Sehat Jaya (2024–sekarang) • Commissioner of PT Garuda Sehat Jaya (2024–present)
Concurrent • Komisaris PT Hormel Garudafood Jaya (2023–sekarang) • Commissioner of PT Hormel Garudafood Jaya (2023–present)
Position • Komisaris PT Sinarniaga Sejahtera (2023–sekarang) • Commissioner of PT Sinarniaga Sejahtera (2023–present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan 0,02% saham
Saham Perseroan 0.02% shares
Shareholding in
the Company
PT Garudafood Putra Putri Jaya Tbk 69
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RULI SETIAWAN
SAHATTUA
LUMBAN TOBING
Direktur
Dasar Hukum Akta RUPSLB Perseroan tanggal 27 November 2025 (Periode
Pengangkatan Director
2025-2028)
Legal Basis of Deed of the Company’s EGMS dated November 27, 2025
Appointment (Period 2025-2028)
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 49 tahun
Age 49 years old
Domisili Jakarta
Domicile
Riwayat Sarjana Teknik Industri dari Institut Teknologi Bandung pada • Bachelor’s Degree in Industrial Engineering from the
Pendidikan tahun (1999) Bandung Institute of Technology (1999)
Educational
Background
Riwayat • Sales Director PT Sinarniaga Sejahtera (2022–2023) • Sales Director of PT Sinarniaga Sejahtera (2022–2023)
Pekerjaan • Direktur Category and Channel Development PT Tirta • Director of Category and Channel Development of PT Tirta
Professional Investama (Danone Aqua) (November 2019–Desember 2021) Investama (Danone Aqua) (November 2019–December 2021)
Background • Sales Director Greater Jakarta Region & National on • Sales Director Greater Jakarta Region & National On-
Premise Channel Sales PT Tirta Investama (Danone Aqua) Premise Channel Sales of PT Tirta Investama (Danone
(September 2017–November 2019) Aqua) (September 2017–November 2019)
• Head of Category Planning & Activation di Mondelez • Head of Category Planning & Activation of Mondelez
Indonesia (Mei 2015–Maret 2017) Indonesia (May 2015–March 2017)
Rangkap Jabatan • Direktur Utama PT Sinarniaga Sejahtera (2023–sekarang) • President Director of PT Sinarniaga Sejahtera (2023–present)
Concurrent • CEO Barangkulakan–PT Kimu Andalan Nusantara (2025– • CEO, Barangkulakan of PT Kimu Andalan Nusantara (2025–
Position sekarang) present)
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan 0,0001% saham
Saham Perseroan 0.0001% shares
Shareholding in
the Company
70 PT Garudafood Putra Putri Jaya Tbk
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SWADHEEN SHARMA
Direktur
Dasar Hukum Akta RUPST Perseroan tanggal 14 April 2023
Pengangkatan Director
(Periode 2023-2028)
Legal Basis of Deed of the Company’s AGMS dated April 14, 2023
Appointment (Period 2023-2028)
Kewarganegaraan Singapura
Citizenship Singaporean
Usia 55 tahun
Age 55 years old
Domisili Jakarta
Domicile
Riwayat • Magister Administrasi Bisnis dari Fakultas Studi • Master of Business Administration from Faculty of
Pendidikan Manajemen, Universitas Delhi, India (1994) Management Studies, Delhi University, India (1994)
Educational • Sarjana Sains dari St Stephen’s College, Delhi University, • Bachelor of Science from St. Stephen’s College, Delhi
Background India (1992) University, India (1992)
Riwayat • Direktur Utama PT Hormel Garudafood Jaya (2023–2025) • President Director of PT Hormel Garudafood Jaya
Pekerjaan • Managing Director South, Central and East Africa di (2023–2025)
Professional Mondelēz Asia Pacific (2014–2020) • Most recently Managing Director South, Central, and East
Background • Managing Director Selatan, Tengah and Afrika Timur di Africa at Mondelēz Asia Pacific (2014–2020)
Mondelēz Asia Pacific (2018–2020) • Managing Director South, Central and East Africa at
• Managing Director Malaysia di Mondelez Asia Pacific Mondelēz Asia Pacific (2018–2020)
(2016–2018) • Managing Director Malaysia at Mondelez Asia Pacific
• Route to Market Leader Asia Pacific di Mondelez Asia (2016–2018)
Pacific (2014–2016) • Route to Market Leader Asia Pacific at Mondelez Asia
• Sales Director di Mondelēz Malaysia (2012–2013) Pacific (2014–2016)
• Sales Director di Procter & Gamble Malaysia (2010–2011) • Sales Director at Mondelēz Malaysia (2012–2013)
• Market Strategy & Planning Leader ASEAN di Procter & • Sales Director at Procter & Gamble Malaysia (2010–2011)
Gamble Asia Singapura (2007–2009) • Market Strategy & Planning Leader ASEAN at Procter &
• Regional Team Leader Metro/makro di Procter & Gamble Gamble Asia Singapore (2007–2009)
Singapura (2005–2007) • Regional Team Leader Metro/macro at Procter & Gamble
• National Account Manager di Procter & Gamble Australia Singapore (2005–2007)
(2003–2005) • National Account Manager at Procter & Gamble Australia
• Menjabat beberapa posisi di Procter & Gamble India (2003–2005)
dengan jabatan terakhir sebagai Category Manager Hair • Held several positions at Procter & Gamble India with
Care and Feminine Care (1994–2000) the last position as Category Manager Hair Care and
Feminine Care (1994–2000)
Rangkap Jabatan Direktur PT Goldenbird Pacific Trading Pte. Ltd. (2023– Director PT Goldenbird Pacific Trading Pte. Ltd. (2023–
Concurrent sekarang) present)
Position
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan anggota Dewan Has no affiliation with members of the Board of
Affiliates Komisaris, Direksi dan Pemegang Saham Pengendali. Commissioners, Board of Directors, and Controlling
Shareholders.
Kepemilikan Tidak ada
Saham Perseroan None
Shareholding in
the Company
* Bapak Swadeen Sharma tidak lagi menjabat sebagai anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mr. Swadeen Sharma no longer serves as member of the Board of Commissioners, effective as of the closing of the
Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
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DEMOGRAFI KARYAWAN
EMPLOYEE DEMOGRAPHY
Informasi mengenai demografi karyawan secara lebih More detailed information on employee demographics is
rinci disajikan dalam Bab Laporan Keberlanjutan pada presented in the Sustainability Report section on pages
halaman 239 – 241, yang merupakan bagian tidak 239 – 241, which forms an integral part of this Annual
terpisahkan dari Laporan Tahunan ini. Report.
STRUKTUR DAN KOMPOSISI PEMEGANG SAHAM
SHAREHOLDERS STRUCTURE AND COMPOSITION
Komposisi Pemegang Saham
Shareholders Composition
Nama Pemegang Saham Jumlah Saham % Jumlah Saham Jumlah Saham
Shareholder Names Awal 2025 Akhir 2025 Total Shares
Total Shares Early 2025 Total Shares Late 2025
Kepemilikan Saham di atas 5% | Share Ownership of more than 5%
PT Tudung Putra Putri Jaya1) 3.702.410.200 10,03% - -
HSBC CMB S/A Hormel Food 11.133.317.364 30,17% 11.133.317.364 30,17%
Juniastuti 2)
- - 1.939.001.548 5,26%
Kusumo Dewiningrum Sunjoto 3.250.224.200 8,81% 3.572.194.700 9,68%
Pangayoman Adi Soenjoto 3.152.672.900 8,54% 3.497.823.771 9,48%
Sudhamek Agoeng Waspodo Soenjoto 2.966.652.250 8,04% 3.196.042.250 8,66%
Rahajoe Dewiningroem Soenjoto 2.434.018.300 6,60% 2.761.732.296 7,48%
Kepemilikan Saham di bawah 5% | Share Ownership of less than 5%
Masyarakat dan Pemegang Saham di bawah 5% 10.258.606.241 27,80% 10.797.789.526 29,26%
Public and Shareholders of less than 5%
Jumlah | Total 36.897.901.455 100,00% 36.897.901.455 100,00%
1) PT Tudung Putra Putri Jaya pada akhir tahun 2025 tidak lagi menjadi pemegang saham sebesar 5% atau lebih, dengan kepemilikan saham sebesar 1.491.655.488
(4,04%), sehingga diklasifikasikan sebagai saham masyarakat | PT Tudung Putra Putri Jaya no longer qualified as a shareholder with ownership of 5% or more as of
the end of 2025, holding 1,491,655,488 shares (4.04%), and was therefore classified as public shareholding
2) Ibu Juniastuti pada awal tahun 2025 belum menjadi pemegang saham sebesar 5% atau lebih, dengan kepemilikan saham sebesar 1.771.292.800 (4,80%), sehingga
diklasifikasikan sebagai saham masyarakat | At the beginning of 2025, Ms. Juniastuti did not qualify as a shareholder with ownership of 5% or more, holding
1,771,292,800 shares (4.80%), and was therefore classified as public shareholding
Kepemilikan Saham oleh Dewan Komisaris & Direksi
Share Ownership by the Board of Commissioners & Directors
Nama Pemegang Saham Jabatan Jumlah Saham % Jumlah Saham %
Shareholder Names Position Awal 2025 Akhir 2025
Total Shares Early 2025 Total Shares Late 2025
Sudhamek Agoeng Komisaris Utama 2.966.652.250 8,04% 3.196.042.250 8,66%
Waspodo Soenjoto President Commissioner
Pangayoman Adi Komisaris 3.152.672.900 8,54% 3.497.823.771 9,48%
Soenjoto Commissioner
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Nama Pemegang Saham Jabatan Jumlah Saham % Jumlah Saham %
Shareholder Names Position Awal 2025 Akhir 2025
Total Shares Early 2025 Total Shares Late 2025
Rahajoe Dewiningroem Komisaris - - 2.761.732.296 7,48%
Soenjoto1) Commissioner
Hartono Atmadja Komisaris 489.092.700 1,33% 510.173.030 1,38%
Commissioner
Prof. Dorodjatun Komisaris Independen - - - -
Kuntjoro-Jakti, Ph.D IndependentCommissioner
Swen Neufeldt Komisaris - - - -
Commissioner
Donald Reginald Komisaris Independen - - - -
Gadsden3) Independent Commissioner
Fitra Dewata Komisaris Independen - - - -
Teramihardja Independent Commissioner
Andi Chandra Komisaris Independen - - - -
Independent Commissioner
Haijiang Gu2) Komisaris - - - -
Commissioner
Soeharto Sunjoto4) Komisaris 291.801.310 0,79% - -
Commissioner
Andi Chandra5) Komisaris Independen - - - -
Independent Commissioner
Hardianto Atmadja Direktur Utama 353.576.100 0,96% 403.283.122 1,09%
President Director
Paulus Tedjosutikno Direktur 9.375.000 0,03% 9.375.000 0,03%
Director
Fransiskus Johny Direktur 9.375.000 0,03% 9.375.000 0,03%
Soegiarto Director
Johannes Setiadharma Direktur 6.364.500 0,02% 6.364.500 0,02%
Director
Robert Chandrakelana Direktur - - - -
Adjie Director
Ruli Setiawan S L Tobing6) Direktur - - 19.000 0,00%
Director
Swadheen Sharma7) Direktur - - - -
Director
Jumlah | Total 7.278.909.760 19,73% 10.394.187.969 28,17%
1) Ibu Rahajoe Dewiningroem Soenjoto dengan kepemilikan saham sebesar 2.434.018.300 (6,6%) belum menjabat sebagai Komisaris pada awal tahun 2025 dan baru
diangkat sebagai anggota Dewan Komisaris yang berlaku efektif sejak penutupan Rapat Umum Pemegang Saham Luar Biasa Perseroan pada 27 November 2025. |
Ms. Rahajoe Dewiningroem Soenjoto, holding 2,434,018,300 shares (6.6%), did not serve as a Commissioner at the beginning of 2025 and was only appointed as a
member of the Company’s Board of Commissioners effective upon the closing of the Company’s Extraordinary General Meeting of Shareholders on November 27,
2025.
2) Bapak Haijiang Gu diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan tanggal
24 April 2025. | Mr. Haijiang Gu was appointed as a member of the Board of Commissioners, effective as of the closing of the Company’s Extraordinary General
Meeting of Shareholders on April 24, 2025.
3) Bapak Donald Reginald Gadsden merupakan Komisaris hingga April 2025, kemudian diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak
ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27 November 2025. | Mr. Donald Reginald Gadsden was a Commissioner until April 2025, then
appointed as a member of the Board of Commissioners, effective as of the closing of the Extraordinary General Meeting of Shareholders on November 27, 2025.
4) Bapak Soeharto Sunjoto dengan kepemilikan saham sebesar 370.700.410 (1,00%) tidak lagi menjabat sebagai Komisaris sejak awal tahun 2025. | Mr. Soeharto
Sunjoto, holding 370,700,410 shares (1.00%), has no longer served as a Commissioner since the beginning of 2025.
5) Bapak Andi Chandra tidak lagi menjabat sebagai anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mr. Andi Chandra no longer serve as members of the Board of Commissioners, effective as of the closing of the Company’s
Extraordinary General Meeting of Shareholders on November 27, 2025.
6) Bapak Ruli Setiawan S L Tobing dengan kepemilikan saham sebesar 19.000 (0,0001%) belum menjabat sebagai Direktur pada awal tahun 2025 dan baru diangkat
sebagai anggota Direksi yang berlaku efektif sejak penutupan Rapat Umum Pemegang Saham Luar Biasa Perseroan pada 27 November 2025. | Mr. Ruli Setiawan
S L Tobing, holding 19,000 shares (0,0001%), did not serve as a Director at the beginning of 2025 and was only appointed as a member of the Company’s Board of
Directors effective upon the closing of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
7) Bapak Swadheen Sharma tidak lagi menjabat sebagai anggota Direksi yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan
tanggal 27 November 2025. | Mr. Swadheen Sharma no longer serves as member of the Board of Directors, effective as of the closing of the Company’s
Extraordinary General Meeting of Shareholders on November 27, 2025.
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Komposisi Pemegang Saham Berdasarkan Klasifikasi Kepemilikan
Shareholders Composition based on Ownership Classification
Status Pemilik Awal 2025 | Early 2025 Akhir 2025 | Late 2025
Shareholder Status
Jumlah Jumlah Saham Kepemilikan Jumlah Jumlah Saham Kepemilikan
Pemegang Total Shares Saham Pemegang Total Shares Saham
Saham Share Saham Share
Number of Ownership Number of Ownership
Shareholders Shareholders
Pemodal Nasional | National Investor
Individu Lokal 5.500 21.314.282.550 57,77% 6.009 23.533.274.873 63,78%
Domestic Individual
Yayasan | Foundation 1 65.000 0,00% 1 65.000 0,00%
Dana Pensiun | Pension Fund - - - - - -
Perseroan Terbatas - - - 5 1.871.021.918 5,07%
Limited Liability Company
Asuransi | Insurance 4 4.058.133.841 11,00% 1 17.500.000 0,05%
Total Pemodal Nasional 1 17.500.000 0,05% 6.016 25.421.861.791 68,90%
Total National Investor
Pemodal Asing | Foreign Investor
Perorangan Asing 2 13.000 0,00% 2 11.000 0,00%
Foreign Individual
Badan Usaha Asing 31 11.507.907.064 31,19% 30 11.476.028.664 31,10%
Foreign Enterprises
Total Pemodal Asing 33 11.507.920.064 31,19% 32 11.476.039.664 31,10%
Total Foreign Investor
Jumlah | Total 5.492 36.897.901.455 100,00% 6.048 36.897.901.455 100,00%
Kepemilikan Saham Keluarga Pendiri sebagai Pengendali
Shareholding of Founding Family as Controlling Shareholders
Kepemilikan Aktif Keluarga Pendiri Persentase Awal 2025 Persentase Akhir 2025
Founding Family Effective Ownership Early 2025 Percentage Late 2025 Percentage
Kusumo Dewiningrum Sunjoto 8,81% 9,68%
Pangayoman Adi Soenjoto 8,54% 9,48%
Sudhamek Agoeng Waspodo Soenjoto 8,04% 8,66%
Rahajoe Dewiningroem Soenjoto 6,60% 7,48%
Drs Eka Susanto Widadi Sunarso 1,54% 1,56%
Hartono Atmadja 1,33% 1,38%
Hardianto Atmadja 0,96% 1,09%
Nama-nama Keluarga Pendiri tersebut termasuk dalam The names of the Founding Families are included in the
Kelompok yang Terorganisasi yang bertindak sebagai Organised Group acting as the Controlling Shareholders
Pengendali Perseroan dan pemilik manfaat akhir. of the Company and ultimate beneficial owner.
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STRUKTUR GRUP PERSEROAN
CORPORATE GROUP STRUCTURE
Saham Treasuri Masyarakat Hormel Foods
Keluarga Pendiri
International
Treasury Shares Public Corporation Founding Familly
0,06% 30,43% 30,17% 39,34%
PT Garudafood
Putra Putri Jaya Tbk 37,01%
Goldenbird
PT Sinarniaga PT Mulia Boga PT Garuda Sehat PT Garuda
Pacific Trading
Sejahtera Raya Tbk Jaya Beverage Sukses
Pte.Ltd
100,00% 91,09% 66,07% 60,00% 97,19%
PT Triteguh
Manunggalsejati
62,99%
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ENTITAS ANAK DAN ASOSIASI
SUBSIDIARIES AND ASSOCIATES
Entitas Anak PT Sinarniaga Goldenbird PT Mulia PT Garuda PT Triteguh PT Garuda
Subsidiary Sejahtera Pacific Trading Boga Raya Beverage Manunggalsejati Sehat Jaya
Pte.Ltd Tbk Sukses
Bidang Usaha Distributor Perdagangan Industri dan Perdagangan Produksi Perdagangan
Business Lines Distributor Trading Perdagangan Besar Produksi Minuman Trading
Industry and Minuman dan Beverage
Commerce Penyewaan Production
Properti
Wholesale
Trade in
Beverage
Production
and Property
Rental
Domisili Jawa Barat Singapura Jawa Barat Jakarta Jakarta Jakarta
Domicile West Java Singapore West Java
Persentase 2025 91,09% 100,00% 66,07% 97,19% 37,01% 60,00%
Kepemilikan
2024 90,27% 100,00% 66,07% 97,19% 37,01% 60,00%
Percentage of
Ownership 2023 55,70% 100,00% - - - -
Status Operasi Aktif Aktif Aktif Aktif Aktif Aktif
Operation Status Active Active Active Active Active Active
Tahun Mulai 1994 2018 2008 2011 1995 2024
Operasi
Year of
Commencement
of Operation
Total Aset 2025 2.336.992 85.363 1.251.482 759.838 740.477 16.510
Sebelum
2024 2.158.234 77.941 974.058 737.649 718.051 18.488
Eliminasi
(dalam Rp juta) 2023 1.804.779 48.091 828.378 - - -
(individual)
Total Assets
Before
Elimination
(in Rp million)
(individual)
Alamat Jl. Wahab 8 Wilkie Kawasan Gedung South Jl. Bintaro Jl. Bintaro
Address Affan No. Road #03-01, Bekasi Quarter Tower Raya No.10 Raya No.10
135, Wilkie Edge, International C, Jl. Raden A, Kebayoran A,
Medan Singapore Industrial Ajeng Kartini, Lama Utara, Kebayoran
Satria, Estate, Jl. Inti Cilandak Kebayoran Lama Utara,
Kota Bekasi, Raya II Blok Barat, Lama, Jakarta Kebayoran
Jawa Barat C7. No. 5-A Cilandak, Selatan Lama,
Cibatu, Jakarta Jakarta
Cikarang Selatan Selatan
Selatan-
Bekasi
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KRONOLOGIS PENCATATAN SAHAM
SHARE LISTING OF OTHER SECURITIES
Tanggal Tindakan Korporasi Nominal/Saham Jumlah Saham Beredar
Date Corporate Action Par Value/Share Outstanding Shares
10 Oktober 2018 Perseroan melakukan penawaran umum perdana dan Rp100 7.379.580.291
10 October 2018 tercatat pada Bursa Efek Indonesia sebanyak 35.000.000
saham biasa atas nama yang seluruhnya adalah Saham
Baru dan dikeluarkan dari portepel Perseroan, dengan nilai
nominal Rp100 per saham dan Harga Penawaran Rp1.284
per saham. Jumlah seluruh nilai Penawaran Umum Perdana
Saham ini adalah sebesar Rp44.940.000.000.
Bersamaan dengan Penawaran Umum Perdana Saham,
Perseroan menerbitkan Saham Baru kepada Pelican
Company Ltd. (“Pelican”) dalam rangka pelaksanaan konversi
Mandatory Convertible Bond yang diterbitkan berdasarkan
Perjanjian Investasi (Investment Agreement) tertanggal 29
Maret 2018 (“MCB Pelican”) sebesar 727.841.290 saham
biasa atas nama pada Tanggal Penjatahan. Oleh karena itu,
persentase kepemilikan Masyarakat dan Pelican menjadi
sebesar 10,34% dari modal yang telah ditempatkan dan
disetor penuh Perseroan.
The Company carried out an Initial Public Offering and was
listed on Indonesia Stock Exchange amounting to 35,000,000
ordinary shares as entirely new shares which have been set
aside from the Company’s portfolio, with a par value of Rp100
per share and Offering Price of Rp1,284 per share. The total
value of this Initial Public Offering was Rp44,940,000,000.
At the same time, the Company issued New Shares to Pelican
Company Ltd. (Pelican) for the Mandatory Convertible Bond
conversion, which was issued based on the Investment
Agreement dated March 29, 2018, (MCB Pelican) amounting
to 727,841,290 ordinary shares on the Allocation Date. As
such, the shareholding percentage of Public and Pelican
became 10.34% of the Company’s issued and paid-up capital.
20 September 2018 Berdasarkan Surat Keputusan Direksi No. 006/BOD/ 2.800.000
20 September 2018 LGL/IX/18 tanggal 20 September 2018 tentang Program
ESA, Perseroan mengadakan Program Alokasi Saham
Karyawan (Employee Stock Allocation atau “ESA”) dengan
mengalokasikan sebesar-besarnya 8,00% dari jumlah Saham
yang ditawarkan dalam Penawaran Umum Perdana Saham
atau sebanyak-banyaknya 2.800.000 saham.
Pursuant to the Board of Directors’ Decree No. 006/BOD/
LGL/IX/18 dated September 20, 2018, regarding the ESA
Program, the Company held an Employee Stock Allocation
(ESA) Program by allocating up to 8.00% of the total shared
offered in the IPO or up to 2,800,000 shares.
9 Juli 2021 Perseroan melakukan pemecahan nilai nominal saham Rp100 Rp20 36.897.901.455
9 July 2021 per saham menjadi Rp20 per saham yang berlaku sejak 9 Juli
2021 sesuai dengan persetujuan dari Bursa Efek Indonesia.
The Company split the nominal value of shares from Rp100
per share to Rp20 per share with effect from July 9, 2021, in
accordance with approval from the Indonesian Stock Exchange.
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Tanggal Tindakan Korporasi Nominal/Saham Jumlah Saham Beredar
Date Corporate Action Par Value/Share Outstanding Shares
19 Juli 2021 Perseroan telah melakukan pembelian saham sejumlah Rp1.138 162.561.024.000
19 July 2021 142.848.000 lembar saham dalam MBR milik TPPJ, yang
mewakili 9,52% dari seluruh saham yang ditempatkan
dan disetor dalam MBR Harga pembelian adalah sebesar
Rp1.138/ lembar saham, sehingga total pembelian
atas seluruh saham yang dijual adalah sebesar
Rp162.561.024.000, sehingga kepemilikan Perseroan di
PT MBR Tbk meningkat dari 56,55% menjadi 66,07% dari
seluruh saham yang ditempatkan dan disetor dalam MBR.
The Company purchased 142,848,000 shares in MBR
owned by TPPJ, which represents 9.52% of all issued and
paid-up shares in MBR The purchase price was Rp1,138/
share, bringing the total purchase of all shares sold to
Rp162,561,024,000, thereby the Company’s ownership in
PT MBR Tbk increased from 56.55% to 66.07% of all issued
shares and deposited in MBR.
12 April 2023 Perseroan telah menjual/mengalihkan 364.486.800 saham
12 April 2023 dari saham hasil pembelian kembali yang dilakukan dengan
cara di luar Bursa Efek melalui pasar negosiasi berdasarkan
ketentuan Pasal 16 ayat (3) POJK 2/2013 dan Pasal 24 POJK
30/2017 kepada Hormel Foods International Corporation.
The Company has sold/transferred 364,486,800 shares from
the shares repurchased through off-market transactions via
negotiated transactions based on the provisions of Article
16 paragraph (3) of POJK 2/2013 and Article 24 of POJK
30/2017 to Hormel Foods International Corporation.
21 Januari 2024 Perseroan telah melakukan pembelian saham sejumlah
21 January 2024 17.115.329.245 lembar saham dalam GBS milik Greatwall
Capital Pte. Ltd., yang mewakili 97,19% dari seluruh saham
yang ditempatkan dan disetor dalam GBS.
The Company has purchased 17,115,329,245 shares in GBS
owned by Greatwall Capital Pte. Ltd., representing 97.19%
of all issued and paid-up shares in GBS.
KRONOLOGIS PENCATATAN EFEK LAINNYA
CHRONOLOGICAL LISTING OF OTHER SECURITIES
Perseroan tidak melaksanakan pencatatan efek lainnya The Company did not list any other securities throughout
sepanjang tahun 2025. 2025.
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AKUNTAN PUBLIK (AP) DAN
KANTOR AKUNTAN PUBLIK (KAP)
PUBLIC ACCOUNTANT AND PUBLIC ACCOUNTANT FIRM
Kantor Akuntan Publik
Public Accountant Firm
Nama Perusahaan KAP Rintis, Jumadi, Rianto & Rekan (firma anggota jaringan global PwC)
Company name KAP Rintis, Jumadi, Rianto & Rekan (member firm of PwC global network)
Alamat Gedung WTC 3 Jl. Jend. Sudirman, Kav. 29-31, Jakarta 12920, Indonesia
Address Telp.: +62 21 5099 2901 / 3119 2901
Fax.: +62 21 5290 5555 / 5290 5050
Ruang Lingkup Pekerjaan Menyediakan jasa audit atas Laporan Keuangan Perseroan tahun buku 2025, dan tidak ada
Scope of Work pelaksanaan jasa lainnya di luar jasa audit.
Auditing the Company’s Financial Statements for the financial year of 2025, with no other
services rendered apart from audit service.
Periode Penugasan 2025
Assignment Period
LEMBAGA & PROFESI PENUNJANG PASAR MODAL
CAPITAL MARKET SUPPORTING AGENCIES & PROFESSIONALS
Biro Administrasi Efek
Share Registrar
Nama Perusahaan PT Datindo Entrycom
Company name
Alamat Jl. Hayam Wuruk No. 28, Jakarta 10120, Indonesia
Address Telp.: (+62-21) 350 8077 (Hunting)
Fax.: (+62-21) 350 8078
corporatesecretary@datindo.com
Ruang Lingkup Pekerjaan Menyediakan jasa administrasi kepemilikan efek Perseroan
Scope of Work Administering the Company’s securities
Periode Penugasan 2025
Assignment Period
Notaris
Notary
Nama Perusahaan Liestiani Wang, S.H., M.Kn.
Company name
Alamat Sampoerna Strategic Square, South Tower, LG-17 Jl. Jend. Sudirman Kav. 45-46 Jakarta 12930,
Address Indonesia
Ruang Lingkup Pekerjaan Menyiapkan akta-akta berita acara RUPS Perseroan dan perjanjian-perjanjian sehubungan
Scope of Work dengan Perseroan
Preparing the Company’s minutes of meetings for the GMS and other agreements of the
Company
Periode Penugasan 2025
Assignment Period
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PENGHARGAAN
AWARDS
Indonesia Best Women Empowerment Companies Awards 2025
Penghargaan Best Women Empowerment Company
11 Februari 2025
February 2025 2025 in Encouraging Entrepreneurship through Women’s
Empowerment Programs mencerminkan komitmen
Garudafood dalam mendorong peran perempuan, baik di
Kategori | Category internal perusahaan maupun di masyarakat. Komitmen
Best Women tersebut diwujudkan melalui Program Kampung Wirausaha
Empowerment Company Garudafood, yang mendukung UMKM perempuan melalui
2025 in Encouraging penyediaan modal awal, pendampingan, serta pelatihan
Entrepeneurship through pengembangan kapasitas, termasuk penjualan, pemahaman
Women’s Empowerment produk, pencatatan keuangan sederhana, strategi pemasaran,
Programs - FMCG Industry manajemen risiko, dan literasi digital.
Diberikan Oleh | Given by The Best Women Empowerment Company 2025 in
HerStory Encouraging Entrepreneurship through Women’s
(Warta Ekonomi Grup) Empowerment Programs award reflects Garudafood’s
commitment to empowering women, both within the
Company and in the community. This commitment is
demonstrated through the Garudafood Entrepreneurial Village
Program, which supports women-led MSMEs by providing
seed capital, mentorship, and capacity-building training,
including sales, product knowledge, basic financial reporting,
marketing strategies, risk management, and digital literacy.
K-Playlist Annual Community Award (KACA) 2025 (CHOCOLATOS)
Chocolatos lewat kolaborasinya dengan TinyTAN inspired by BTS
14 Februari 2025
February 2025 meraih pengakuan Best Brand Collaboration of the Year untuk
kategori IP (Intellectual Property) Licensing. Penghargaan ini
diselenggarakan di Lotte Mall Jakarta sebagai bentuk apresiasi
Kategori | Category dari komunitas penggemar K-pop kepada merek-merek yang
Brand Collaboration of telah sukses bekerja sama dengan artis atau grup idola Korea.
the Year: Chocolatos x
TinyTAN Chocolatos, through its collaboration with TinyTAN inspired
by BTS, won the Best Brand Collaboration of the Year award
Diberikan Oleh | Given by in the IP (Intellectual Property) Licensing category. The
K-Playlist award ceremony was held at Lotte Mall Jakarta as a form of
appreciation from the K-pop fan community to brands that have
successfully collaborated with Korean artists or idol groups.
Indonesia Marcomm & Corcomm Dream Team 2025 (GARUDAFOOD)
Tim Garudafood mendapat apresiasi atas konsistensinya
This certificate is proudly presented to:
Garudafood
As
INDONESIA MARCOMM DREAM TEAM 2025
15 Mei 2025
May 2025 dalam menjalankan kampanye komunikasi yang edukatif
melalui berbagai platform media sosial. Tak hanya aktif secara
in Consumer Goods - F&B Industry
(Journalist Choice)
digital, Garudafood juga dinilai sukses membangun interaksi
Kategori | Category langsung dengan masyarakat dan mitra, antara lain melalui
Jakarta, 15th May 2025
Journalist Choice in F&B kegiatan komunitas Kampung Wirausaha Garudafood serta
Kemal E. Gani
Chairman SWA Media Group
Industry temu sapa bersama para peternak sapi pemasok susu segar.
Diberikan Oleh | Given by The Garudafood team received appreciation for its consistency
SWA Media Group in running educational communication campaigns across
various social media platforms. Not only active digitally,
Garudafood was also considered successful in building direct
interactions with the community and partners, including
through the Garudafood Entrepreneurial Village community
activities and meetings with dairy farmers who supply fresh
milk.
80 PT Garudafood Putra Putri Jaya Tbk
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Indonesia Marcomm & Corcomm Dream Team 2025 (MBR)
MBR melalui brand Prochiz menunjukkan performa
This certificate is proudly presented to:
Prochiz
As
15 Mei 2025
May 2025 komunikasi yang kuat di kanal digital, khususnya melalui
akun Instagram @keju_prochiz yang rutin membagikan resep
INDONESIA MARCOMM DREAM TEAM 2025
in Consumer Goods - Cooking Ingredient Industry
(Journalist Choice)
masakan berbasis keju Prochiz. Tak hanya menyasar konsumen
Kategori | Category melalui konten kreatif, MBR juga terlibat aktif dalam berbagai
Jakarta, 15th May 2025
Journalist Choice in program interaktif seperti “Berkah Fantaschiz,” “Prochiz
Kemal E. Gani
Chairman SWA Media Group
Consumer Good Industry Bagi-Bagi THR,” dan “Grand Cooking Demo Prochiz” yang
(Cooking Ingredient) menghadirkan Chef Renatta Moeloek.
Diberikan Oleh | Given by MBR, through its Prochiz brand, has demonstrated strong
SWA Media Group communication performance on digital channels, particularly
through its Instagram account @keju_prochiz, which regularly
shares recipes based on Prochiz cheese. Not only targeting
consumers through creative content, MBR is also actively
involved in various interactive programs such as “Berkah
Fantaschiz,” “Prochiz Bagi-Bagi THR,” and “Grand Cooking
Demo Prochiz” featuring Chef Renatta Moeloek.
Fortune Southeast Asia 500
Dalam publikasi global yang dirilis pada Selasa (17 Juni 2025),
18 Juni 2025
June 2025 PT Garudafood Putra Putri Jaya Tbk (Garudafood) kembali
mencatat prestasi dengan masuk dalam daftar Fortune
Southeast Asia 500. Garudafood tercatat menempati posisi ke-
Kategori | Category 330, naik signifikan dari posisi ke-364 pada tahun 2024.
500 Perusahaan Terbesar
Asia Tenggara In a global publication released on Tuesday (June 17, 2025),
500 Top Companies in PT Garudafood Putra Putri Jaya Tbk (Garudafood) once again
Southeast Asia achieved success by being included in the Fortune Southeast
Asia 500 list. Garudafood was ranked 330th, a significant
Diberikan Oleh | Given by increase from its position at 364th in 2024.
Fortune
HR Asia Awards 2025
Penghargaan ini diberikan kepada perusahaan-perusahaan
20 Juni 2025
June 2025 yang dinilai sebagai tempat kerja terbaik berdasarkan penilaian
langsung dari karyawannya. Program ini telah diselenggarakan
di 12 negara dan menjadi tolok ukur penting dalam praktik
Kategori | Category manajemen sumber daya manusia di kawasan Asia.
Best Companies to Work
for in Asia 2025 This award is given to companies that are rated as the best
places to work based on direct assessments from their
Diberikan Oleh | Given by employees. The program has been held in 12 countries and
HR Asia has become an important benchmark in human resource
management practices in the Asian region.
Top 9 Legendary CEO (Sudhamek Agoeng Waspodo Soenjoto)
Penghargaan kepada sembilan tokoh bisnis nasional yang
20 Juni 2025
June 2025 telah menunjukkan kepemimpinan visioner dan kontribusi
besar terhadap dunia usaha di Indonesia.
Kategori | Category Awards to nine national business figures who have
Top 9 Legendary CEO demonstrated visionary leadership and made significant
contributions to the business world in Indonesia.
Diberikan Oleh | Given by
Yayasan Global CEO Indonesia
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Indonesia Best Employee Engagement Award 2025
Ajang Indonesia Best Employee Engagement Award 2025
10 Juli 2025
July 2025 merupakan bentuk apresiasi kepada perusahaan yang berhasil
membangun keterikatan karyawan secara kuat, sehingga
mampu mendorong kontribusi optimal karyawan dalam
Kategori | Category memberikan layanan terbaik kepada pelanggan.
Very Good
The Indonesia Best Employee Engagement Award 2025
Diberikan Oleh | Given by recognizes companies that have successfully fostered strong
SWA Media Group employee engagement, enabling employees to contribute
optimally in delivering the best possible service to customers.
Indonesia Original Brands Award 2025 (PROCHIZ)
IOB Award merupakan bentuk apresiasi tertinggi bagi merek-
10 Juli 2025
July 2025 merek asli Indonesia yang dinilai berhasil dalam membangun
kualitas produk, loyalitas pelanggan, dan kekuatan merek
secara berkelanjutan. Proses penilaian dilakukan berdasarkan
Kategori | Category survei komprehensif terhadap ribuan responden yang tersebar
Cheddar Cheese - di berbagai kota besar di Indonesia, dengan fokus pada aspek
First Winner kepuasan konsumen, loyalitas, serta tingkat advokasi atau
rekomendasi terhadap merek.
Diberikan Oleh | Given by
SWA Media Group The IOB Award is the highest form of appreciation for
Indonesian brands that are considered successful in building
product quality, customer loyalty, and brand strength on
an ongoing basis. The assessment process is based on a
comprehensive survey of thousands of respondents spread
across major cities in Indonesia, focusing on aspects of
consumer satisfaction, loyalty, and the level of advocacy or
recommendation for the brand.
HR Excellence Awards 2025
HR Excellence Awards 2025, yang diselenggarakan
PT Garudafood Putra Putri Jaya, Tbk
is Awarded to:
that has attained
Very Good
in the HR Excellence Award 2025
16 Juli 2025
July 2025 oleh SWA Media Group bekerja sama dengan
Lembaga Manajemen Fakultas Ekonomi dan Bisnis
Universitas Indonesia (LM FEB UI), merupakan ajang
Category:
Reward Management & Talent Retention Strategy
Jakarta, July 16th, 2025
Kategori | Category apresiasi tahunan bagi perusahaan lintas sektor yang
Kemal E. Gani
Group Chief Editor of SWA
Dr. Yasmine Nasution, M.App.Com
Managing Director, Lembaga Management FEB UI
1. Learning & Development menerapkan praktik manajemen sumber daya manusia
dengan predikat Excellent yang unggul. Penilaian difokuskan pada kemampuan
2. Reward Management & Talent perusahaan dalam membangun sistem SDM yang
Retention Strategy dengan mendorong kinerja tinggi, mengembangkan talenta
predikat Very Good internal, serta menciptakan pengalaman kerja yang
3. Employer Branding & Talent memberdayakan dan berorientasi pada kesejahteraan
is Awarded to: is Awarded to:
PT Garudafood Putra Putri Jaya, Tbk PT Garudafood Putra Putri Jaya, Tbk
that has attained
Acquisition dengan predikat
that has attained
karyawan.
Excellent Very Good
in the HR Excellence Award 2025 in the HR Excellence Award 2025
Very Good
Category: Category:
Learning & Development (L&D) Employer Branding & Talent Acquisition
Jakarta, July 16th, 2025 Jakarta, July 16th, 2025
The HR Excellence Awards 2025, organized by SWA
Kemal E. Gani
Group Chief Editor of SWA
Dr. Yasmine Nasution, M.App.Com
Managing Director, Lembaga Management FEB UI
Kemal E. Gani
Group Chief Editor of SWA
Dr. Yasmine Nasution, M.App.Com
Managing Director, Lembaga Management FEB UI
1. Learning & Development with Media Group in collaboration with the Management
Excellent Predicate Institute of the Faculty of Economics and Business,
2. Reward Management & Talent Universitas Indonesia (LM FEB UI), serves as an
Retention Strategy with Very annual platform to recognize companies across
Good Predicate industries that demonstrate excellence in human
3. Employer Branding & Talent resource management practices. The assessment
Acquisition with Very Good focuses on how companies build HR systems that
Predicate drive high performance, develop internal talent, and
create empowering, employee-centered workplace
Diberikan Oleh | Given by experiences.
SWA Media Group
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Top Brand Award 2025 (PROCHIZ)
Prochiz kembali mengukir pencapaian membanggakan dengan
12 Agustus 2025
August 2025 meraih penghargaan Top Brand 100 kategori Keju pada ajang
bergengsi Top Brand Award 2025. Penghargaan ini merupakan
bentuk apresiasi terhadap merek-merek asli Indonesia yang
Kategori | Category mampu menunjukkan keunggulan dalam hal kualitas, inovasi,
Top Brand 100 - dan loyalitas pelanggan.
Kategori Keju I Cheese
Category Prochiz has once again made a proud achievement by winning
the Top Brand 100 award in the Cheese category at the
Diberikan Oleh | Given by prestigious Top Brand Award 2025. This award is a form of
Frontier & Majalah appreciation for Indonesian brands that have demonstrated
Marketing excellence in terms of quality, innovation, and customer loyalty.
Fortune Indonesia 100 Tahun 2025
Fortune Indonesia kembali merilis daftar Fortune Indonesia
12 September 2025
September 2025 100 Tahun 2025 yang menyusun 100 perusahaan terbesar di
Indonesia berdasarkan pendapatan tahun fiskal 2024. Pada
pemeringkatan tahun ini, Garudafood berhasil naik ke peringkat
Kategori | Category 94, dari posisi 100 pada daftar tahun lalu.
100 Perusahaan Terbesar
Indonesia Fortune Indonesia has once again released its Fortune Indonesia
100 Top Companies in 100 Years 2025 list, which ranks the 100 largest companies in
Indonesia Indonesia based on their fiscal year 2024 revenue. In this year’s
ranking, Garudafood managed to climb to 94th place, up from
Diberikan Oleh | Given by 100th place on last year’s list.
Fortune Indonesia
Top Innovation Choice Award 2025 (CHOCOLATOS RICH)
Chocolatos menjadi salah satu penerima Top Innovation Choice
26 November 2025
November 2025 Award 2025 berkat inovasi produk Chocolatos Rich. Penghargaan
ini merupakan apresiasi bagi brand-brand yang dinilai sukses
menghadirkan pembaruan produk bernilai tambah dan relevan
Kategori | Category dengan kebutuhan konsumen masa kini.
Top Innovation
Choice Award 2025 - Chocolatos was one of the recipients of the 2025 Top Innovation
CHOCOLATOS RICH Choice Award thanks to its Chocolatos Rich product innovation.
This award is a token of appreciation for brands that are
Diberikan Oleh | Given by considered successful in presenting value-added product
Infobrand innovations that are relevant to the needs of today’s consumers.
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Indonesia Best Brand Award 2025
Garudafood meraih delapan penghargaan
11 Desember 2025
December 2025 pada ajang Indonesia Best Brand Award (IBBA)
2025 yang digelar di Ballroom C, Hotel Shangri-
La Jakarta. Dalam acara tersebut, sejumlah
Kategori | Category merek andalan Garudafood seperti Garuda,
Kategori Kacang Bermerek : Garuda Gery, Chocolatos, OKKY, dan Mountea berhasil
Kategori Pilus: Garuda tampil sebagai pemenang.
Kategori Wafer Stick: Chocolatos
Kategori Minuman Serbuk Coklat: Chocolatos IBBA 2025 mengangkat tema Orchestrating
Kategori Malkist Enrobed Cream: Gery Creative Marketing Strategy in the Multi-
Kategori Snack Sereal: Gery Channel Era: Connecting, Engaging, and
Kategori Minuman Jelly Berasa: OKKY Winning in Every Channel. Pada IBBA 2025,
Kategori Minuman Teh Rasa Buah dalam survei dilakukan pada lebih dari 5.000
Kemasan Cup: Mountea responden dari personal dan rumah tangga
dengan menggunakan beberapa indeks, yaitu
Branded Peanuts Category: Garuda Top of Mind Advertising, Top of Mind Brand,
Pilus Category: Garuda Brand Share, Satisfaction dan Gain Index
Wafer Stick Category: Chocolatos untuk mengetahui merek terbaik dari berbagai
Chocolate Powder Drink Category: Chocolatos kategori produk.
Enrobed Cream Malkist Category: Gery
Cereal Snack Category: Gery Garudafood won eight awards at the Indonesia
Flavored Jelly Drink Category: OKKY Best Brand Award (IBBA) 2025 event held at
Fruit-Flavored Tea Drink in Cup Packaging Ballroom C, Shangri-La Hotel Jakarta. At the
Category: Mountea event, a number of Garudafood’s flagship
brands such as Garuda, Gery, Chocolatos,
OKKY, and Mountea emerged as winners.
Diberikan Oleh | Given by
SWA Media Group IBBA 2025 carried the theme Orchestrating
Creative Marketing Strategy in the Multi-
Channel Era: Connecting, Engaging, and
Winning in Every Channel. At IBBA 2025, a
survey was conducted on more than 5,000
respondents from individuals and households
using several indices, namely Top of Mind
Advertising, Top of Mind Brand, Brand Share,
Satisfaction, and Gain Index to determine the
best brands from various product categories.
Indonesia CEO Excellence Award 2025 (Hardianto Atmadja)
Indonesia CEO Excellence Award 2025 yang dianugerahkan
18 Desember 2025
December 2025 kepada Hardianto Atmadja merupakan bentuk pengakuan atas
kepemimpinan yang visioner, konsisten, dan berorientasi pada
kinerja berkelanjutan. Penghargaan ini mencerminkan peran
Kategori | Category strategis beliau dalam mengarahkan Perseroan melalui dinamika
Food and Beverage bisnis, memperkuat fondasi organisasi, serta mendorong
Industry penciptaan nilai jangka panjang bagi seluruh pemangku
kepentingan.
Diberikan Oleh | Given by
Warta Ekonomi The Indonesia CEO Excellence Award 2025, presented to
Hardianto Atmadja, recognizes visionary and consistent
leadership with a strong focus on sustainable performance. This
award reflects his strategic role in guiding the Company through
business dynamics, strengthening organizational foundations,
and driving long-term value creation for all stakeholders.
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SITUS WEB PERSEROAN
COMPANY WEBSITE
Sesuai dengan ketentuan POJK No. 8/POJK.04/2015, In accordance with POJK No. 8/POJK.04/2015,
Perseroan menyediakan situs web resmi di the Company provides an official website at
garudafood.com sebagai salah satu sarana keterbukaan garudafood.com as a means of information disclosure
informasi bagi seluruh pemangku kepentingan. Melalui situs for all stakeholders. Through this website, the Company
tersebut, Perseroan menyajikan informasi komprehensif presents comprehensive information about its profile,
mengenai profil, produk, dan layanan Perseroan yang products and services, which is updated regularly.
diperbarui secara berkala.
Konten Sesuai Ketentuan POJK No. 8/POJK.04/2015 Tersedia Tidak Tersedia
Content In Accordance with POJK No. 8/POJK.04/2015 Available Not Available
Informasi Umum | General Information
Nama, alamat dan kontak kantor pusat dan/atau kantor perwakilan Emiten atau
Perusahaan Publik
Name, address and contact of the head office and/or representative office of the Issuer or
Public Company
Riwayat singkat Emiten atau Perusahaan Publik
Brief history of the Issuer or Public Company
Struktur organisasi Emiten atau Perusahaan Publik
Issuer or Public Company organizational structure
Struktur kepemilikan Emiten atau Perusahaan Publik
Shareholding structure of the Issuer or Public Company
Struktur grup Emiten atau Perusahaan Publik
Issuer or Public Company group structure
Profil Direksi, Dewan Komisaris, Komite, dan Sekretaris Perusahaan
Profiles of the Board of Directors, Board of Commissioners, Committees, and Corporate
Secretary
Nama dan alamat lembaga dan profesi penunjang
Name and address of supporting institutions and professions
Dokumen Anggaran Dasar
Articles of Association document
Informasi Bagi Pemodal atau Investor | Information for Financiers or Investors
Prospektus penawaran umum
Public offering prospectus
Laporan tahunan 5 tahun buku terakhir
Last 5 years annual reports
Laporan Keuangan
Financial Statements
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Konten Sesuai Ketentuan POJK No. 8/POJK.04/2015 Tersedia Tidak Tersedia
Content In Accordance with POJK No. 8/POJK.04/2015 Available Not Available
Informasi Rapat Umum Pemegang Saham
Information on the General Meeting of Shareholders
Informasi saham
Shares information
Informasi obligasi
Bonds information
Informasi terkait aksi korporasi
Information on corporate action
Informasi fakta material
Material facts information
Tata Kelola Perusahaan | Corporate Governance
Pedoman kerja Direksi dan Dewan Komisaris
BOD and BOC Charter
Pengangkatan, pemberhentian dan/atau kekosongan Sekretaris Perusahaan
Appointment, termination and/or vacancy of Corporate Secretary
Piagam Unit Audit Internal
Internal Audit Unit Charter
Kode Etik
Code of Conduct
Pedoman Kerja Komite
Committee Charter
Pengangkatan dan pemberhentian anggota Komite Audit
Appointment and termination of members of Audit Committee
Uraian prosedur Nominasi dan Remunerasi, apabila tidak dibentuk Komite Nominasi dan
Remunerasi
Procedures of Nomination and Remuneration, in the case of no Nomination and
Remuneration Committee being established
Kebijakan manajemen risiko
Risk management policy
Kebijakan mekanisme sistem pelaporan pelanggaran
Whistleblowing system mechanism policy
Kebijakan antisuap dan antikorupsi
Anti-Bribery and anti-corruption policy
Kebijakan terkait seleksi pemasok dan hak kreditur
Supplier selection and creditor rights policy
Kebijakan dalam peningkatan kemampuan vendor
Vendor capability improvement policy
Tanggung Jawab Sosial Perusahaan | Corporate Social Responsibility
Lingkungan hidup
Environment
Praktik ketenagakerjaan, kesehatan, dan keselamatan kerja
Employment, occupational, health, and safety
Pengembangan sosial dan kemasyarakatan
Social and community development
Tanggung jawab produk dan/atau layanan
Product and/or services responsibility
PT Garudafood Putra Putri Jaya Tbk 87
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4
ANALISA DAN
PEMBAHASAN
MANAJEMEN
MANAGEMENT DISCUSSION
AND ANALYSIS
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ANALISIS DAN PEMBAHASAN MANAJEMEN
MANAGEMENT DISCUSSION AND ANALYSIS
Sepanjang tahun 2025, kinerja Perseroan terutama Throughout 2025, the Company’s performance was
ditopang oleh segmen makanan dalam kemasan sebagai primarily supported by the packaged food segment as
kontributor terbesar terhadap pendapatan, dengan the largest contributor to revenue, generating Rp11.80
realisasi sebesar Rp11,80 triliun atau setara 89,92% dari trillion, equivalent to 89.92% of the Company’s total sales
total penjualan Perseroan yang mencapai Rp13,12 triliun, of Rp13.12 trillion, alongside the packaged beverage
dan segmen minuman dalam kemasan, yang saling segment, which together complement each other in
melengkapi dalam mendukung pertumbuhan bisnis yang supporting sustainable business growth.
berkelanjutan.
Pencapaian tersebut didukung oleh inovasi produk yang This performance was driven by consumer-centric
selaras dengan tren dan consumer insight, penguatan product innovation, the strengthening of the distribution
jaringan distribusi melalui penambahan armada, network through fleet expansion, depot development,
pengembangan depo, perluasan cakupan outlet, broader outlet coverage, and digitalization initiatives
serta inisiatif digitalisasi dan penguatan sistem yang and system enhancements that improved operational
meningkatkan efisiensi operasional di seluruh entitas efficiency across subsidiaries.
anak usaha.
Sejalan dengan strategi pertumbuhan jangka panjang, Aligned with its long-term growth strategy, the Company
Perseroan terus mengoptimalkan peluang pasar continues to optimize market opportunities through
melalui pengembangan portofolio produk yang adaptif, the development of an adaptive product portfolio, the
penguatan kemitraan strategis, serta peningkatan strengthening of strategic partnerships, and ongoing
efektivitas operasional, guna mempertahankan posisi operational excellence, enabling the Company to
sebagai pemimpin pasar di sejumlah kategori utama maintain its market leadership across key categories
sekaligus menciptakan nilai yang berkelanjutan bagi while delivering sustainable value to all stakeholders.
seluruh pemangku kepentingan.
TINJAUAN UMUM
OVERVIEW
Tinjauan Perekonomian Global
Global Economic Overview
Tahun 2025 ditandai oleh dinamika perekonomian The year 2025 was marked by global economic dynamics
global yang masih berada dalam fase penyesuaian that remained in a post-pandemic adjustment phase,
pascapandemi, dengan laju pertumbuhan yang relatif characterized by moderate growth and persistently high
moderat namun disertai risiko ketidakpastian yang tetap uncertainty. Several institutions note that in 2025, the
tinggi. Sejumlah lembaga menilai bahwa pada tahun global economy continues to experience post-pandemic
2025, perekonomian global masih berada dalam fase adjustment with moderate growth and elevated
penyesuaian pascapandemi dengan laju pertumbuhan uncertainty. The International Monetary Fund (IMF)
yang relatif moderat dan tingkat ketidakpastian yang projected global economic grow that approximately
tetap tinggi. International Monetary Fund (IMF) 3.3%, still below the historical long-term trend. The
memproyeksikan pertumbuhan ekonomi global berada recovery in global continued unevenly, influenced by
di kisaran 3,3%, masih di bawah tren jangka panjang differences in labor market conditions, fiscal policies,
historis. Pemulihan permintaan global berlangsung tidak and monetary policies that remain restrictive in several
merata, dipengaruhi oleh perbedaan kondisi pasar tenaga countries to maintain price stability.
kerja, kebijakan fiskal, serta kebijakan moneter yang
masih bersifat restriktif di sejumlah negara guna menjaga
stabilitas harga.
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Di sisi lain, dinamika geopolitik, fragmentasi perdagangan, At the same time, geopolitical tensions, trade
serta volatilitas harga komoditas turut membentuk fragmentation, and commodity price volatility shaped
lanskap ekonomi global sepanjang 2025, berdampak the global economic landscape throughout 2025,
pada arus perdagangan dan biaya logistik. Kebijakan affecting trade flows and logistics costs. Global monetary
moneter global tetap menjadi faktor kunci, seiring policy remained a key determinant amid a gradual and
proses penurunan inflasi yang berlangsung bertahap uneven disinflation process across regions. Against this
dan bervariasi antarwilayah. Kondisi ini mendorong backdrop, businesses adopted a more cautious approach
pelaku usaha untuk lebih berhati-hati dalam ekspansi, to expansion while placing greater emphasis on supply
sekaligus memperkuat fokus pada efisiensi rantai pasok, chain efficiency, risk management, and competitiveness
pengelolaan risiko, dan peningkatan daya saing dalam to navigate ongoing external economic challenges.
menghadapi perubahan lingkungan ekonomi global.
Tinjauan Perekonomian Indonesia
Overview of the Indonesian Economy
Sepanjang tahun 2025, perekonomian Indonesia tetap Throughout 2025, Indonesia’s economy continued to
menunjukkan ketahanan yang solid di tengah dinamika demonstrate solid resilience amid a challenging global
ekonomi global yang masih penuh tantangan. Stabilitas economic environment. Macroeconomic stability
makroekonomi terjaga dengan baik, tercermin dari remained well maintained, as reflected in national
pertumbuhan ekonomi nasional yang mencapai 5,11%, economic growth of 5.11%, underscoring Indonesia’s
yang mencerminkan kemampuan Indonesia dalam ability to sustain growth momentum.
menjaga momentum pertumbuhan secara berkelanjutan.
Dari sisi permintaan, konsumsi rumah tangga tetap menjadi On the demand side, household consumption remained
pendorong utama pertumbuhan ekonomi, dengan the primary driver of economic growth, expanding
pertumbuhan sebesar 4,98% (YoY) pada kuartal IV-2025, by 4.98% year-on-year in the fourth quarter of 2025,
seiring meningkatnya mobilitas masyarakat dan dukungan supported by increased public mobility and policies
kebijakan yang berorientasi pada pemeliharaan daya beli. aimed at preserving purchasing power. In addition,
Selain itu, investasi menunjukkan tren penguatan sejalan investment showed a strengthening trend in line with
dengan kebutuhan peningkatan kapasitas dan ekspansi capacity expansion and growth across productive sectors,
di sektor-sektor produktif, memberikan sinyal positif signaling positive prospects for sustained business activity
terhadap keberlanjutan aktivitas usaha dan kontribusinya and its contribution to national economic growth.
bagi pertumbuhan ekonomi nasional.
Proyeksi Perekonomian Tahun 2026
Economic Projections for 2026
Proyeksi perekonomian global pada tahun 2026 Global economic projections for 2026 are expected to
diperkirakan tetap moderat, dengan pertumbuhan yang remain moderate, with growth estimated at around
berkisar sekitar 3,3% menurut International Monetary 3.3% according to the International Monetary Fund
Fund (IMF), meskipun terdapat tekanan dari kondisi (IMF), despite pressures from geopolitical conditions,
geopolitik dan kebijakan proteksionisme di beberapa protectionist policies in several countries, and volatility
negara serta volatilitas perdagangan global. Dalam in global trade. In this context, the recovery trajectory is
konteks ini, arah pemulihan diperkirakan akan lebih expected to be supported primarily by consumption and
banyak ditopang oleh konsumsi dan investasi yang selective investment, while interest rate and inflation
selektif, sementara dinamika suku bunga dan inflasi dynamics remain key determinants in monetary policy
masih menjadi faktor penentu utama dalam keputusan decisions, which in turn influence financing costs and
kebijakan moneter, yang pada gilirannya memengaruhi corporate expansion decisions.
biaya pendanaan dan keputusan ekspansi korporasi.
Dari perspektif nasional, perekonomian Indonesia From a national perspective, Indonesia’s economy is
diproyeksikan tetap kuat dengan pertumbuhan yang projected to remain resilient, with growth expected
diperkirakan berada di kisaran 5,1–5,4% pada 2026, to range between 5.1% and 5.4% in 2026, supported
didukung oleh permintaan domestik yang solid serta by strong domestic demand and investment in the
investasi di sektor manufaktur dan infrastruktur. Meski manufacturing and infrastructure sectors. Although
kinerja ekspor diperkirakan akan berfluktuasi mengikuti export performance is expected to fluctuate in line with
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permintaan global dan harga komoditas, stabilitas global demand and commodity prices, macroeconomic
makroekonomi, konsistensi kebijakan fiskal dan moneter, stability, consistent fiscal and monetary policies,
serta strategi diversifikasi pasar dipandang penting untuk and market diversification strategies are considered
mempertahankan momentum pertumbuhan. Di sisi dunia essential to maintaining growth momentum. From
usaha, tahun 2026 diproyeksikan menuntut pengelolaan a business perspective, 2026 is expected to require
risiko yang disiplin terkait suku bunga, nilai tukar, dan disciplined risk management related to interest rates,
perubahan perilaku konsumen dalam menghadapi exchange rates, and shifts in consumer behavior amid
ketidakpastian ekonomi eksternal. external economic uncertainty.
TINJAUAN INDUSTRI MAKANAN DAN MINUMAN
FOOD AND BEVERAGE INDUSTRY OVERVIEW
Industri makanan dan minuman pada tahun 2025 tetap In 2025, the food and beverage industry remained a
menjadi tulang punggung utama sektor manufaktur, dengan key pillar of the manufacturing sector, contributing
kontribusi terhadap Produk Domestik Bruto (PDB) nasional approximately ±7.2% to national Gross Domestic
sekitar ±7,2% dan tingkat pertumbuhan industri pengolahan Product (GDP) and recording industry growth of around
di kisaran ±6,4%–6,5%. Kinerja tersebut didorong oleh ±6.4%–6.5%. This performance was supported by stable
stabilitas konsumsi domestik serta peningkatan permintaan domestic consumption as well as heightened demand
pada momentum hari raya keagamaan dan periode akhir during religious holiday periods and year-end seasons,
tahun, yang mendorong aktivitas produksi dan distribusi which stimulated production and distribution activities
produk kebutuhan sehari-hari. across daily consumer goods categories.
Di tengah berbagai peluang yang tersedia, industri tetap Amid the available opportunities, the industry continues
menghadapi sejumlah tantangan struktural, antara lain to face a number of structural challenges, including
fluktuasi harga bahan baku, kenaikan biaya energi dan fluctuations in raw material prices, rising energy and
logistik, serta intensitas persaingan yang semakin ketat. logistics costs, and increasingly intense competition.
Pada saat yang sama, arah pengembangan industri turut At the same time, industry development is also shaped
dipengaruhi oleh perubahan preferensi konsumen yang by shifting consumer preferences that place greater
semakin mengedepankan aspek kesehatan, nilai gizi, dan emphasis on health, nutritional value, and innovation.
inovasi. Untuk menjaga daya saing dan kesinambungan To sustain competitiveness and performance continuity,
kinerja, Perseroan merespons dinamika tersebut melalui the Company responds to these dynamics through
penguatan efisiensi operasional, pengamanan pasokan dan strengthened operational efficiency, secured supply
optimalisasi rantai distribusi, serta penyesuaian portofolio and optimized distribution networks, as well as ongoing
produk dan strategi merek secara berkelanjutan. adjustments to its product portfolio and brand strategies.
PROSPEK USAHA DAN PRIORITAS STRATEGI
BUSINESS PROSPECTS AND STRATEGY PRIORITIES
Prospek Usaha
Business Prospects
Prospek industri makanan dan minuman (F&B) Indonesia The outlook for Indonesia’s food and beverage (F&B)
pada tahun 2026 dipandang tetap cerah dengan industry in 2026 remains promising, supported by strong
dukungan fundamental pasar domestik yang kuat serta domestic market fundamentals and positive growth
tren pertumbuhan yang positif. Nilai pasar F&B nasional trends. The Indonesian food and beverages market was
telah mencapai sekitar USD309,7 miliar pada 2024 dan valued at approximately USD309.7 billion in 2024 and
diproyeksikan terus meningkat dengan CAGR sekitar 7,6% is projected to grow at a compound annual growth rate
hingga 2032, mencerminkan permintaan konsumen yang (CAGR) of around 7.6% through 2032, reflecting robust
kuat. consumer demand.
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Perubahan preferensi konsumen ke arah produk sehat, Shifting consumer preferences toward healthier, nutrient-
bernutrisi, serta keberlanjutan diperkirakan akan rich, and sustainable options are also expected to
memberikan katalis pertumbuhan baru. Perseroan catalyze growth. Against this backdrop, the Company is
memposisikan diri untuk memanfaatkan peluang tersebut well positioned to capture these opportunities through
melalui pengembangan inovasi produk, penguatan ongoing product innovation, strengthened strategic
kemitraan strategis, serta optimalisasi kanal digital dan partnerships, and optimized digital and e-commerce
e-commerce guna memperluas jangkauan pasar secara channels to sustainably expand market reach, reinforcing
berkelanjutan, sekaligus memperkuat daya saing dalam competitiveness amid evolving industry dynamics.
menghadapi dinamika industri yang terus berkembang.
Prioritas Strategi
Strategy Priorities
Dalam merespons dinamika pasar dan menjaga In responding to market dynamics and sustaining long-
keberlanjutan kinerja, Perseroan memfokuskan strategi term performance, the Company focuses its strategy on
pada penguatan kapabilitas inti melalui pendekatan yang strengthening core capabilities through an adaptive and
adaptif dan terintegrasi sebagai berikut: integrated approach as outlined below:
1. Akselerasi Inovasi Produk 1. Product Innovation Acceleration
Perseroan menempatkan inovasi sebagai pengungkit The Company positions innovation as a key
utama pertumbuhan dengan memperkuat peran Riset growth driver by strengthening its Research and
dan Pengembangan yang terintegrasi dengan Brand Development function in close integration with
Innovation dan fungsi terkait lainnya. Pendekatan ini Brand Innovation and related units. This approach
memastikan bahwa setiap inisiatif inovasi berangkat ensures that innovation initiatives are grounded
dari pemahaman yang mendalam atas kebutuhan dan in a deep understanding of consumer needs while
preferensi konsumen, sekaligus mempertimbangkan remaining aligned with technical readiness and
kesiapan teknis dan kelayakan komersial. Penerapan commercial viability. The disciplined application of
kerangka Insight to Shelf (I2S) secara disiplin, the Insight to Shelf (I2S) framework, supported by
yang didukung oleh project management tools, project management tools, enables the Company to
memungkinkan Perseroan membangun pipeline New develop a structured and measurable New Product
Product Launch (NPL) yang terstruktur, terukur, dan Launch (NPL) pipeline. In line with market dynamics,
adaptif. Sejalan dengan dinamika pasar, fokus inovasi innovation efforts focus on improving nutritional
diarahkan pada peningkatan profil gizi produk, profiles, advancing protein-based and plant-based
eksplorasi inovasi berbasis protein dan plant-based, innovations, and delivering value propositions that
serta pengembangan proposisi nilai yang tetap remain relevant amid premiumization challenges and
relevan di tengah tantangan premiumisasi dan consumer price sensitivity.
sensitivitas harga konsumen.
2. Penguatan Distribusi dan Akses Pasar 2. Distribution and Market Access Enhancement
Untuk memastikan ketersediaan produk yang luas To ensure broad and consistent product availability,
dan konsisten, Perseroan terus memperkuat jaringan the Company continues to strengthen its distribution
distribusi sebagai fondasi daya saing. Melalui PT network as a core competitive foundation.
Sinarniaga Sejahtera (SNS), pengembangan distribusi Through PT Sinarniaga Sejahtera (SNS), distribution
dilakukan secara terarah melalui penetrasi wilayah development is carried out through targeted regional
baru, optimalisasi saluran ritel tradisional dan expansion, optimization of traditional and modern
modern, serta penguatan kanal institusional dan retail channels, and the strengthening of institutional
food service. Strategi ini didukung oleh peningkatan and food service channels. These initiatives are
kapabilitas logistik, pemanfaatan sistem informasi supported by enhanced logistics capabilities, the use
distribusi, serta pengembangan infrastruktur gudang of distribution information systems, and the gradual
dan armada secara bertahap. Dengan pendekatan expansion of warehouse and fleet infrastructure.
tersebut, Perseroan mampu meningkatkan This approach enables the Company to improve
efektivitas distribusi, memperluas jangkauan pasar, distribution effectiveness, expand market reach, and
serta menjaga kelancaran pasokan produk di tengah maintain supply continuity amid evolving demand
dinamika permintaan yang terus berkembang. dynamics.
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3. Sinergi Kemitraan Strategis 3. Strategic Partnership Synergy
Perseroan memanfaatkan kolaborasi sebagai sarana The Company leverages collaboration as a means
untuk mempercepat penguatan kapabilitas dan to accelerate capability building and unlock
memperluas peluang pertumbuhan. Kemitraan growth opportunities. Strategic partnerships with
strategis dengan mitra internasional, pemasok utama, international partners, key suppliers, and relevant
dan institusi terkait diarahkan untuk mendukung institutions are directed toward value-added product
pengembangan produk bernilai tambah, peningkatan development, quality enhancement, and supply
standar kualitas, serta penguatan rantai pasok. Sinergi chain strengthening. Such collaborations also provide
ini juga membuka akses terhadap keahlian, teknologi, access to global expertise, technology, and best
dan praktik terbaik global yang relevan dengan practices aligned with domestic and regional market
kebutuhan pasar domestik dan regional. Melalui needs. Through a structured and collaborative
pendekatan kolaboratif yang terstruktur, Perseroan approach, the Company enhances its ability to
dapat merespons perubahan pasar secara lebih efektif respond to market changes while establishing a solid
sekaligus membangun fondasi pertumbuhan jangka foundation for medium- to long-term growth.
menengah hingga panjang.
4. Optimalisasi Teknologi dan Digitalisasi 4. Technology and Digital Enablement
Pemanfaatan teknologi menjadi elemen penting Technology adoption plays a critical role in improving
dalam meningkatkan efisiensi dan ketepatan operational efficiency and decision-making accuracy.
pengambilan keputusan. Perseroan secara bertahap The Company continues to develop an integrated
mengembangkan ekosistem digital yang terintegrasi digital ecosystem through the implementation of
melalui implementasi sistem ERP berbasis cloud cloud-based ERP systems that connect core business
untuk menghubungkan fungsi bisnis utama dan functions and support real-time data management. In
mendukung pengelolaan data secara real-time. parallel, the use of data analytics, the initial adoption
Selain itu, pemanfaatan data analytics, adopsi awal of process automation, and the application of artificial
otomatisasi proses, serta penerapan kecerdasan intelligence in selected areas are intended to enhance
buatan pada area tertentu diarahkan untuk productivity, operational reliability, and performance
meningkatkan produktivitas, keandalan operasional, visibility. This digital transformation serves as a
dan visibilitas kinerja. Transformasi digital ini menjadi key enabler in strengthening competitiveness and
landasan bagi Perseroan dalam memperkuat daya operational agility.
saing dan ketangkasan operasional di tengah
lingkungan bisnis yang semakin kompleks.
5. Penerapan Sistem Jaminan Mutu 5. Implementation of Quality Assurance System
Sepanjang 2025, Perseroan memperkuat Sistem Throughout 2025, the Company strengthened its
Jaminan Mutu melalui penyempurnaan standar Quality Assurance System by enhancing standards
kualitas dari hulu hingga hilir. Di sisi bahan baku, across the entire value chain. On the raw material
dilakukan standarisasi material dan peningkatan side, material standardization and improved quality
kompetensi pengendalian kualitas, khususnya pada control capabilities, particularly for plastic films and
kemasan plastik dan flexible packaging melalui flexible packaging, were implemented in collaboration
kolaborasi dengan pemasok. Pada tahap distribusi, with suppliers. In distribution, the Company enforced
Perseroan menerapkan Distribution Quality Ground Distribution Quality Ground Rules (DQGR) to
Rules (DQGR) untuk menjaga mutu dalam proses maintain product integrity during receiving, storage,
penerimaan, penyimpanan, dan pendistribusian and distribution processes. The implementation
di seluruh jaringan. Penerapan Consumer Relevant of Consumer Relevant Quality Standards (CRQS)
Quality Standard (CRQS) di seluruh depo dan for Pareto SKUs at depots and distribution centers
distribution center turut memastikan konsistensi further ensured consistent product quality up to the
kualitas produk hingga ke tangan konsumen. consumer level.
Komitmen terhadap keamanan pangan diperkuat The Company’s commitment to food safety was
melalui sertifikasi SMKPO, Sistem Jaminan Produk Halal reinforced through SMKPO and Halal Product
(SJPH), serta dukungan standar internasional seperti Assurance System (SJPH) certifications, supported
ISO 22000:2018 untuk logistik dan penyimpanan, by international standards such as ISO 22000:2018
ISO 17025 untuk laboratorium, dan penerapan Cara for logistics and storage, ISO 17025 for laboratory
Produksi Pangan Olahan yang Baik (CPPOB), yang competence, and the implementation of Good
secara bersama membentuk ekosistem keamanan Manufacturing Practices (GMP), collectively forming
pangan terintegrasi. Hingga akhir 2025, 99 depo telah an integrated food safety ecosystem. By the end of
tersertifikasi SMKPO dan 40 depo tersertifikasi SJPH 2025, 99 depots had obtained SMKPO certification
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(Halal). Seluruh produk juga melalui pengujian kualitas and 40 depots were certified under SJPH (Halal). All
dan pelabelan informatif yang transparan, yang products underwent quality testing and transparent
berkontribusi pada penurunan pengaduan produk labeling, contributing to a 54.4% reduction in product
sebesar 54,4% dibandingkan tahun sebelumnya, complaints compared to the previous year, with all
dengan seluruh pengaduan terselesaikan. complaints successfully resolved.
6. Integrasi Keberlanjutan dalam Operasional 6. Sustainability Integration in the Operations
Perseroan mengintegrasikan prinsip keberlanjutan ke The Company integrates sustainability principles
dalam operasional manufaktur dan pengelolaan rantai into its manufacturing operations and supply chain
pasok sebagai bagian dari strategi jangka panjang management as part of its long-term strategy to
untuk menciptakan nilai yang berimbang bagi seluruh create balanced value for all stakeholders. Through
pemangku kepentingan. Melalui penerapan praktik the implementation of efficient production practices
produksi yang efisien serta optimalisasi teknologi dan as well as the optimization of technology and
proses, Perseroan berupaya meningkatkan efisiensi processes, the Company enhances operational
sekaligus meminimalkan dampak lingkungan. Di efficiency while minimizing environmental impact.
sisi rantai pasok, Perseroan memperkuat kemitraan On the supply chain side, the Company strengthens
dengan pemasok yang memenuhi standar kualitas, partnerships with suppliers that meet quality, food
keamanan pangan, dan prinsip keberlanjutan, safety, and sustainability standards to ensure a
guna memastikan ketersediaan bahan baku yang reliable and sustainable supply of raw materials while
berkelanjutan serta menghasilkan produk yang delivering safe, high-quality, and halal products.
aman, berkualitas, dan halal. Upaya ini didukung These efforts are supported by the development
dengan perumusan target keberlanjutan yang of measurable sustainability targets to ensure
terukur untuk memastikan implementasi prinsip consistent Environmental, Social, and Governance
environmental, social, and governance (ESG) berjalan (ESG) implementation and to strengthen long-term
secara konsisten dan mendukung ketahanan usaha business resilience.
jangka panjang.
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ASPEK PEMASARAN DAN STRATEGI
MARKETING ASPECTS AND STRATEGY
Dalam menghadapi dinamika pasar yang semakin In response to an increasingly competitive market
kompetitif dan perubahan preferensi konsumen yang landscape and rapidly evolving consumer preferences, the
cepat, Perseroan mengelola aspek pemasaran dan strategi Company manages its marketing and strategy by focusing
yang difokuskan pada pemahaman yang mendalam on deep consumer insights, strengthening product value
terhadap kebutuhan konsumen, penguatan proposisi propositions, and optimizing distribution channels and
nilai produk, serta optimalisasi saluran distribusi dan marketing communications.
komunikasi pemasaran.
Kinerja Merek
Brand Performance
Sepanjang tahun 2025, kinerja merek-merek utama Throughout 2025, the performance of the Company’s
Perseroan menunjukkan ketahanan yang solid di tengah key brands demonstrated solid resilience amid market
dinamika pasar dan perubahan preferensi konsumen. dynamics and evolving consumer preferences. Through
Melalui penguatan inovasi, konsistensi kualitas, dan strengthened innovation, consistent quality, and
optimalisasi strategi pemasaran, Perseroan terus menjaga optimized marketing strategies, the Company continued
relevansi dan daya saing portofolio merek di berbagai to maintain the relevance and competitiveness of its
kategori. brand portfolio across categories.
Merek-Merek Utama
Key Brands
Chocolatos
Sepanjang 2025, Chocolatos memperkuat posisinya Throughout 2025, Chocolatos strengthened its position as
sebagai merek unggulan Perseroan dengan pertumbuhan one of the Company’s flagship brands, delivering double-
pendapatan dan profitabilitas dua digit, didorong oleh digit revenue growth and profitability, driven by market
kepemimpinan pasar di kategori wafer stick dan minuman leadership in the wafer stick and Ready-to-Serve (RTS)
ready-to-serve (RTS). Kinerja ini didukung oleh strategi beverage categories. This performance was supported
terintegrasi yang mencakup komunikasi 360 derajat, by an integrated strategy encompassing 360-degree
penetrasi segmen premium, serta kolaborasi strategis. communications, premium segment penetration, and
strategic collaborations.
Untuk memperkuat portofolio produk premium, Chocolatos To reinforce its premium product portfolio, Chocolatos
meluncurkan Chocolatos Rich yang menghadirkan launched Chocolatos Rich, offering a more exclusive taste
pengalaman rasa lebih eksklusif melalui diferensiasi experience through double chocolate differentiation
cokelat ganda pada bagian luar dan dalam. Chocolatos on both the outer layer and the filling. Chocolatos also
juga menunjuk Cinta Laura sebagai Brand Ambassador appointed Cinta Laura as Brand Ambassador to represent
untuk merepresentasikan citra elegan, berprestasi, dan an elegant, accomplished, and aspirational image aligned
aspiratif yang selaras dengan positioning premium merek. with the brand’s premium positioning. In the same year,
Di tahun yang sama, diversifikasi bisnis dilakukan melalui business diversification was pursued through entry
penetrasi ke kategori chocolate extrude melalui peluncuran into the chocolate extrude category with the launch of
Chocolatos Pillow. Selain itu, pengembangan produk Chocolatos Pillow. Additionally, the development of
musiman dan future pipeline seperti Chocolatos Dubai dan seasonal products and future pipeline innovations, such
RTS Kurma terus diakselerasi untuk menangkap peluang as Chocolatos Dubai and RTS Kurma, was accelerated to
pertumbuhan di masa mendatang. capture future growth opportunities.
Inovasi yang dilakukan Chocolatos juga mencakup Chocolatos’ innovation initiatives also included
strategi pemasaran berbasis pengalaman (experiential- experiential-based marketing strategies to build closer
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based marketing) guna membangun koneksi yang lebih and more meaningful connections with consumers.
dekat dan relevan dengan konsumen. Upaya tersebut This was realized through the Consumer Engagement
diwujudkan melalui inisiatif Consumer Engagement Point Point (CEP) initiative, highlighted by the launch of
(CEP), lewat kehadiran Chocolatos X-Quest di Sumedang, Chocolatos X-Quest in Sumedang, an immersive LED-
sebuah wahana eduwisata berbasis teknologi LED based 5DX-perience edutainment attraction directly
immersive 5DX-perience yang terintegrasi langsung di integrated within the Garudafood Sumedang business
area unit bisnis Garudafood Sumedang. Melalui fasilitas unit area. Through this facility, the Company strengthens
ini, Perseroan membangun loyalitas dan hubungan merek brand loyalty and fosters more intensive, relevant, and
yang lebih intens, relevan, dan bermakna bagi konsumen. meaningful relationships with consumers.
Garuda
Sepanjang 2025, Perseroan melalui merek Garuda Throughout 2025, The Company, through its Garuda
menunjukkan resiliensi dengan mempertahankan brand, demonstrated resilience by maintaining market
kepemimpinan pasar pada kategori kacang dan pilus leadership in the peanut and pilus categories amid a
di tengah perlambatan permintaan kategori camilan slowdown in the savory snack segment, which intensified
rasa gurih/savory yang berdampak pada meningkatnya competition. The Company mitigated these challenges
intensitas persaingan. Perseroan berhasil memitigasi by strengthening brand equity and optimizing retail
tantangan melalui penguatan ekuitas merek dan distribution, while launching product innovations such as
optimalisasi distribusi ritel, serta meluncurkan inovasi Rosta Max, Pilus Pop, and Ting-Ting Peanut Bar, further
produk seperti Rosta Max, Pilus Pop, dan Ting-Ting Peanut enriching its portfolio across various consumer segments.
Bar yang semakin memperkaya portofolio di berbagai
segmen konsumen.
Sebagai bagian dari strategi keberlanjutan pertumbuhan, As part of its sustainable growth strategy, Garuda
Garuda memperkuat brand awareness melalui berbagai strengthened brand awareness through multiple
touch point dan komunikasi yang terintegrasi sesuai touchpoints and integrated communications aligned
dengan positioning merek, yaitu “Melalui produknya with its positioning: “Through its crunchy and diverse
yang renyah dan beragam, Garuda memenuhi apapun products, Garuda satisfies all your snacking cravings in
keinginan ngemilmu dengan cara yang kamu suka” dengan the way you like,” with the tagline “The Taste of Garuda.”
tag line “Enaknya Ada Garuda.” Pendekatan ini diwujudkan This approach was executed through orchestrated cross-
melalui orkestrasi kampanye lintas kanal, mulai dari channel campaigns, ranging from mass media and digital
media massa, platform digital, aktivitas di titik penjualan, platforms to point-of-sale activities and direct activations
hingga aktivasi langsung yang relevan dengan keseharian relevant to consumers’ daily lives. Consistency in
konsumen. Konsistensi pesan dan pengalaman merek di messaging and brand experience across every interaction
setiap interaksi dirancang untuk memperdalam kedekatan is designed to deepen emotional connections, reinforce
emosional, memperkuat relevansi di berbagai momen relevance across consumption occasions, and ensure
konsumsi, serta memastikan Garuda tetap menjadi pilihan Garuda remains the preferred choice in meeting the
utama dalam memenuhi kebutuhan camilan masyarakat snacking needs of Indonesian consumers.
Indonesia.
Gery
Sepanjang 2025, Gery mencatatkan pertumbuhan Throughout 2025, Gery delivered double-digit growth,
dua digit yang didorong oleh kategori malkist sebagai primarily driven by the malkist category. Gery Saluut
kontributor utama. Gery Saluut Malkist memperkuat Malkist strengthened its leadership in the Sweet Malkist
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kepemimpinannya di kategori Sweet Malkist dan sweet and Enrobed Wafer segments, while the festive category
extrude, sementara segmen festive membukukan achieved the highest profitability in the Company’s
profitabilitas tertinggi sepanjang sejarah Perseroan. history. This performance was supported by integrated
Kinerja ini diperkuat oleh kampanye terintegrasi 360 360-degree campaigns, including “Waktunya Gery,”
derajat, termasuk “Waktunya Gery” yang mereposisi Gery which repositioned Gery as a crunchy and filling snack
sebagai camilan renyah dan mengenyangkan yang relevan suitable for everyday in-between moments rather than
dikonsumsi di sela aktivitas harian. Pemilihan Echa Aura occasional consumption. The selection of Echa Aura was
sebagai representasi kampanye didasarkan pada karakter intentional, reflecting an authentic, expressive, and multi-
Gen-Z yang autentik, ekspresif, dan multitalenta, sehingga talented Gen-Z persona that embodies the productive
mampu merefleksikan semangat produktif dan dinamis and dynamic spirit Gery aims to connect with among
yang ingin dibangun Gery di kalangan generasi muda. younger consumers.
Perseroan juga memperluas portofolio melalui peluncuran The Company also expanded its portfolio with the
Gery Wafer Stick Chocolate Mede, Gery Potato Biskuit, launch of Gery Wafer Stick Chocolate Mede, Gery Potato
serta Gery Butter Cookies dengan Butter Wisjman untuk Biscuits, and Gery Butter Cookies with Wisjman Butter to
menangkap peluang musiman dan tren rasa global. Ke capture seasonal opportunities and global flavor trends.
depan, Perseroan mempersiapkan ekspansi ke kategori Going forward, the Company is preparing to expand into
short shelf-life (roti & bakery) untuk memperluas the short shelf-life category (bread & bakery) to broaden
penetrasi di segmen biskuit dan snacking yang semakin its penetration in the increasingly competitive biscuit and
kompetitif. snacking segments.
Clevo
Clevo merupakan merek susu UHT yang dirancang Clevo is a UHT milk brand designed to support children’s
untuk mendukung pemenuhan kebutuhan nutrisi anak nutritional needs through a combination of essential
melalui perpaduan kandungan gizi esensial dan rasa nutrients and flavors children enjoy. Throughout 2025,
yang tetap disukai. Sepanjang tahun 2025, Clevo mampu Clevo maintained solid performance amid the dynamic
mempertahankan kinerja yang solid di tengah dinamika liquid milk category, with demand recovering in the
kategori susu cair, dengan pemulihan permintaan pada second half of the year. During the same year, Clevo
paruh paruh kedua. Pada tahun yang sama, Clevo turut also supported the national agenda by participating in
mendukung agenda nasional melalui partisipasinya the Free Nutritious Meals (MBG) program through the
dalam program Makan Bergizi Gratis (MBG) dengan launch of Clevo Full Cream, formulated to optimally meet
meluncurkan Clevo Full Cream, yang diformulasikan children’s nutritional needs and contribute positively to
untuk memenuhi kebutuhan gizi anak secara optimal dan overall brand performance.
berkontribusi positif terhadap kinerja merek.
Dengan mengusung tagline “Raih Impian-mu”, Clevo Carrying the tagline “Achieve Your Dreams,” Clevo supports
mendampingi aspirasi anak melalui konsep “NutriFun”, children’s aspirations through the “NutriFun” concept, in
yakni nutrisi yang disajikan secara menyenangkan dan which nutrition is delivered in a fun and engaging way
relevan dengan aktivitas anak. Produk Clevo diperkaya that aligns with children’s daily activities. Clevo products
dengan vitamin A, D, B1, B2, B6, dan B12, serta kalsium are enriched with vitamins A, D, B1, B2, B6, and B12, as
dan magnesium untuk mendukung tumbuh kembang well as calcium and magnesium to promote balanced
yang seimbang. Di tengah dinamika pasar dan tantangan growth and development. Amid market dynamics and
komunikasi merek yang semakin kompleks, Clevo terus increasingly complex brand communication challenges,
memperkuat konsistensi pesan di berbagai titik interaksi Clevo continues to strengthen message consistency across
dengan konsumen untuk menjaga kepercayaan orang tua multiple consumer touchpoints to maintain parents’ trust
sekaligus memastikan merek tetap relevan bagi generasi while ensuring the brand remains relevant to younger
muda. generations.
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Prochiz
Sepanjang tahun 2025, Prochiz mencatatkan kinerja yang Throughout 2025, Prochiz delivered solid performance and
solid dan mempertahankan posisinya sebagai merek keju maintained its position as the number one cheese brand
nomor satu di Indonesia dari sisi market share maupun in Indonesia in terms of both market share and consumer
penetrasi konsumen. Pertumbuhan ini didorong oleh penetration. Growth was driven by the continued
pengembangan portofolio keju non-reguler seperti keju development of non-regular cheese portfolios such as
oles, keju leleh, dan keju lumer yang memperluas variasi spreadable, melting, and creamy cheese, which expanded
konsumsi, serta peluncuran produk keju siap konsumsi consumption occasions, along with the launch of ready-
berbasis camilan untuk menjangkau konsumen yang to-eat cheese-based snack products targeting younger
lebih muda. Pada tahun 2025, Prochiz juga memperkuat consumers. In 2025, Prochiz also strengthened its long-
fondasi pertumbuhan jangka panjang melalui kemitraan term growth foundation through a strategic partnership
strategis dengan Bel S.A., perusahaan keju multinasional with Bel S.A., a French multinational cheese company,
asal Prancis, yang membuka peluang sinergi dalam creating synergies to accelerate the development of more
pengembangan portofolio keju dan camilan berbasis keju innovative and competitive cheese and cheese-based
yang lebih inovatif dan kompetitif di pasar Indonesia. snack portfolios in the Indonesian market.
Dari sisi penguatan merek, Prochiz melanjutkan From a brand reinforcement perspective, Prochiz
kolaborasi dengan Chef Renatta Moeloek sebagai continued its collaboration with Renatta Moeloek as brand
brand ambassador untuk memperkuat kredibilitas ambassador to enhance its credibility as the preferred
sebagai keju pilihan profesional kuliner sekaligus cheese for culinary professionals while inspiring MSMEs
menginspirasi UMKM dan pelaku usaha makanan. and food entrepreneurs. Consistent use of brand assets in
Konsistensi brand asset dalam komunikasi pemasaran, marketing communications, supported by activities such as
didukung aktivitas seperti cooking demo, World Cheese cooking demonstrations, World Cheese Day celebrations,
Day, dan Festival Kreachiz, semakin memperkuat brand and the Festival Kreachiz program, further strengthened
recall dan kedekatan dengan konsumen. Pada kanal brand recall and consumer engagement. On the business
bisnis, pengembangan segmen food service (B2B) tetap channel side, the development of the food service (B2B)
menjadi prioritas strategis melalui kolaborasi menu dan segment remained a strategic priority through menu
penyediaan solusi produk yang inovatif. Hingga tahun collaborations and the provision of innovative product
ini, Prochiz telah memperkuat jejaring bisnisnya hingga solutions. To date, Prochiz has expanded its business
menjangkau lebih dari 2.000 mitra bisnis. network to reach more than 2,000 business partners.
OKKY dan Mountea
Okky dan Mountea meluncurkan sejumlah produk baru Okky and Mountea launched several new products
sepanjang tahun 2025, antara lain Okky Jelly Maxx throughout 2025, including Okky Jelly Maxx Lollipop,
Lollipop, Koko Ion, Mountea Xtra dan Mountea Maxx Koko Ion, Mountea Xtra, and Mountea Maxx (PET), which
(PET), yang dirancang untuk menjawab preferensi were designed to address consumer preferences.
konsumen.
Ke depan, Perseroan akan mendorong pertumbuhan Going forward, the Company will drive consumption
konsumsi serta ekspansi penetrasi pasar bagi seluruh growth and expand market penetration across all brand
kategori merek di tengah kondisi pasar yang fluktuatif, categories amid fluctuating market conditions, while
serta mengoptimalkan brand awareness dan jangkauan optimizing brand awareness and distribution reach in
distribusi pada area-area strategis. strategic areas.
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Strategi Pemasaran Holistik
Holistic Marketing Strategy
Perseroan menerapkan strategi pemasaran holistik yang The Company implements a holistic marketing strategy
mengintegrasikan kanal Above the Line (ATL), Below the that integrates Above the Line (ATL), Below the Line (BTL),
Line (BTL), dan Digital dengan berdasarkan consumer and Digital channels, grounded in consumer insights. This
insights. Strategi ini dijalankan dengan mengoptimalkan strategy is executed by optimizing the distinct role of each
peran masing-masing saluran. ATL diarahkan untuk channel. ATL initiatives are directed toward expanding
memperluas jangkauan dan kesadaran merek, sementara reach and strengthening brand awareness, while BTL
BTL dan Digital difokuskan untuk memperdalam kedekatan and Digital channels focus on deepening consumer
serta relevansi dengan konsumen. Dalam prosesnya, engagement and enhancing relevance. In practice, every
setiap konsep produk, desain kemasan, hingga efektivitas product concept, packaging design, and communication
pesan komunikasi divalidasi berdasarkan riset konsumen message effectiveness is validated through consumer
untuk memastikan relevansi pasar, sekaligus menjadi research to ensure market relevance. These insights also
landasan strategis dalam penentuan varian, struktur serve as a strategic foundation in determining product
harga, diversifikasi format produk, dan aktivitas promosi. variants, pricing structures, format diversification, and
Melalui pendekatan ini, Perseroan menyelaraskan promotional activities. Through this approach, the
efektivitas pemasaran dengan penguatan ekuitas merek Company aligns marketing effectiveness with the long-
jangka panjang untuk menghasilkan kinerja penjualan term strengthening of brand equity to deliver sustainable
yang berkelanjutan. sales performance.
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Above the Line (ATL)
Above the Line (ATL)
Strategi ATL berfokus pada prinsip media effectiveness The ATL strategy centers on media effectiveness through
melalui kombinasi televisi dan platform digital untuk a combination of television and digital platforms to
memperluas jangkauan audiens lintas generasi. broaden audience reach across generations. To reinforce
Dalam upaya memperkuat relevansi pesan, Perseroan message relevance, the Company adopts innovative
menerapkan format komunikasi inovatif dan kolaborasi communication formats and strategic collaborations with
strategis bersama key opinion leader (KOL) untuk Key Opinion Leaders (KOLs) to convey brand value in a
menyampaikan nilai merek secara kontekstual sesuai contextual manner aligned with consumption moments.
momen konsumsi. Sementara itu, pada ranah digital, Within the digital sphere, e-commerce channels
kanal perdagangan elektronik dan media sosial and social media platforms are positioned as brand
diposisikan sebagai sarana interaksi merek, dengan engagement tools, with performance metrics focused on
fokus pengukuran kinerja pada efisiensi jangkauan guna reach efficiency to ensure sustainable brand growth.
memastikan pertumbuhan merek yang berkelanjutan.
Below the Line (BTL)
Below the Line (BTL)
Melengkapi strategi ATL, Perseroan mengembangkan Complementing the ATL strategy, the Company develops
pendekatan BTL untuk memosisikan merek sebagai a BTL approach to position its brands as the preferred
pilihan utama di kategorinya. Strategi BTL difokuskan choice within their respective categories. The BTL
untuk trial dan meningkatkan penetrasi produk- strategy is designed to drive product trials and increase
produk unggulan dan produk yang baru diluncurkan. penetration of flagship and newly launched products.
Sepanjang 2025, aktivitas BTL difokuskan pada kegiatan Throughout 2025, BTL activities focused on initiatives
yang menghadirkan pengalaman langsung, seperti that provide direct consumer experiences, such as
partisipasi dalam event berskala besar, aktivasi merek participation in large-scale events, brand activations in
di area publik, program sampling terarah, serta inisiatif public areas, targeted sampling programs, and pop-up
pop-up experience. Pendekatan ini diposisikan sebagai experience initiatives. This approach is positioned as a
pendorong interaksi (engagement) dan peningkatan driver of consumer engagement and increased product
penetrasi produk kepada konsumen. penetration.
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
TINJAUAN BISNIS (KONSOLIDASIAN)
BUSINESS REVIEW (CONSOLIDATED)
Tinjauan Per Segmen Bisnis
Business Segment Overview
Segmen Makanan
dalam Kemasan
Packaged Food Segment
Pada tahun 2025, segmen makanan kemasan Perseroan tetap menunjukkan tingkat ketahanan yang tinggi dan kinerja pertumbuhan
yang solid, seiring pelaksanaan berbagai inisiatif strategis dan pengembangan portofolio produk yang berkesinambungan. Pada
tahun 2025, segmen ini mencatat penjualan bersih sebesar Rp11,8 triliun, tumbuh 9,87% dengan laba kotor tercatat sebesar Rp3,15
triliun, meningkat 4,01% dibandingkan tahun sebelumnya. Hal ini selaras dengan visi Perusahaan menjadi pelopor industri makanan
dan minuman melalui pendekatan inovatif dan berkelanjutan. Penguatan brand equity melalui kampanye pemasaran terintegrasi
berhasil meningkatkan pangsa pasar, khususnya pada segmen modern trade dan e-commerce.
In 2025, the Company’s packaged food segment will continue to demonstrate high resilience and solid growth performance, in
line with the implementation of various strategic initiatives and continuous product portfolio development. In 2025, this segmen
recorded net sales of Rp11.8 trillion, grew by 9.87% with gross profit of Rp3.15 trillion, increased by 4.01% compared to previous
year. This is in line with the Company’s vision to become a pioneer in the food and beverage industry through an innovative and
sustainable approach. The strengthening of brand equity through integrated marketing campaigns has successfully increased market
share, particularly in the modern trade and e-commerce segments.
Ikhtisar Perseroan berhasil mempertahankan kinerja prima The company successfully maintained its excellent
di segmen makanan kemasan pada tahun 2025, performance in the packaged food segment in
Kinerja dengan merek-merek andalan seperti Garuda, 2025, with flagship brands such as Garuda, Gery,
Performance Gery, Chocolatos, Clevo, Prochiz, dan Dilan terus Chocolatos, Clevo, Prochiz, and Dilan continuing
Highlights mendominasi pangsa pasar masing-masing kategori. to dominate their respective market shares. This
Keunggulan ini didukung oleh jaringan distribusi yang excellence is supported by an extensive distribution
ekstensif meliputi berbagai kanal ritel tradisional dan network covering various traditional and modern
modern, dipadukan dengan pendekatan pemasaran retail channels, combined with a measured and
digital yang terukur dan berorientasi data. data-oriented digital marketing approach.
Pada lini manufaktur, Perseroan secara proaktif In manufacturing, the Company proactively
memperluas kapasitas produksi guna merespons expanded its production capacity to respond to
pertumbuhan permintaan konsumen yang signifikan. significant growth in consumer demand. In 2025,
Pada tahun 2025, kapasitas produksi tahunan ditingkatkan annual production capacity was increased by 6.99%
sebesar 6,99% untuk memastikan ketersediaan pasokan to ensure optimal supply availability across all
yang optimal di seluruh wilayah pemasaran. marketing regions.
Prospek Dengan mempertahankan momentum positif Building on the strong momentum achieved in
sepanjang 2025, Perseroan menargetkan penguatan 2025, the Company aims to reinforce its leadership
Masa dominasi di pasar makanan kemasan melalui inovasi in the packaged food market through continuous
Depan berkelanjutan, kolaborasi strategis, serta pendekatan innovation, strategic ecosystem partnerships,
Future yang berpusat pada kebutuhan konsumen. Perseroan and a consumer-centric approach. By proactively
secara responsif menangkap tren makanan ringan capturing trends in health-oriented snacking and
Outlook
berorientasi kesehatan dan peningkatan interaksi digital increasing digital engagement, the Company is well-
guna mengantisipasi dinamika kompetitif sekaligus positioned to navigate competitive dynamics while
memanfaatkan peluang ekspansi. unlocking future expansion opportunities.
Ke depan, pengembangan produk rendah gula dan Going forward, the development of low-sugar and
berbasis bahan alami menjadi fokus utama, didukung naturally sourced products will serve as a key pillar,
oleh platform e-commerce terintegrasi dan kampanye supported by an integrated e-commerce platform and
pemasaran omnichannel yang lebih personal. Strategi more personalized omnichannel marketing campaigns.
ini diharapkan mendorong pertumbuhan berkelanjutan This strategy is expected to drive sustainable growth
sekaligus memperluas penetrasi di segmen premium dan while expanding penetration in the premium segment
generasi muda yang semakin sadar akan gaya hidup sehat. and among health-conscious younger consumers.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Segmen Minuman
Dalam Kemasan
Packaged Beverage Segment
Lini usaha minuman Perseroan pada tahun 2025 semakin memantapkan perannya sebagai salah satu pemimpin pasar minuman jelly
serta minuman teh rasa buah dalam kemasan cup di Indonesia. Pada tahun 2025, segmen ini mencatatkan penjualan bersih sebesar
Rp1,32 triliun, menurun 11,74% dibandingkan dengan tahun sebelumnya karena tantangan pasar. Meskipun demikian, Perseroan
berhasil mencatatkan laba kotor sebesar Rp502,84 miliar, tumbuh 9,25% dibandingkan tahun sebelumnya. Pencapaian tersebut
ditopang oleh pengembangan produk yang terarah, program pemasaran yang lebih tersegmentasi, serta penguatan jaringan
distribusi di berbagai kanal penjualan. Dengan kombinasi strategi tersebut, segmen minuman membukukan kinerja yang tetap kuat
sekaligus memperluas penetrasi pasar hingga menjangkau kelompok konsumen baru.
The Company’s beverage business line in 2025 will further solidify its role as one of the market leaders in jelly drinks and fruit-
flavoured tea drinks in cup packaging in Indonesia. In 2025, this segmen recorded net sales of Rp1.32 trillion, decreased by 11.74%
compared to previous year due to market challenges. However, the Company successfully recorded gross profit of Rp502.84 billion,
grew by 9.25% compared to previous year. This achievement is supported by targeted product development, more segmented
marketing programmes, and the strengthening of distribution networks across various sales channels. With this combination of
strategies, the beverage segment has recorded consistently strong performance while expanding its market penetration to reach
new consumer groups.
Ikhtisar Sepanjang 2025, segmen minuman dalam kemasan Throughout 2025, the packaged beverage
menghadapi dinamika industri yang menantang, segment faced challenging industry dynamics,
Kinerja yang berdampak pada penurunan kapasitas resulting in a 7.97% decline in production
Performance produksi sebesar 7,97%. Meskipun demikian, kedua capacity. Nevertheless, the Company’s two
Highlights merek utama Perseroan tetap berhasil mencatatkan main brands continued to record an increase in
peningkatan pangsa pasar dibandingkan tahun market share compared to 2024, demonstrating
2024, membuktikan daya saing dan tingkat strong competitiveness and sustained consumer
penerimaan konsumen yang tetap kuat. acceptance.
Prospek Ke depan, segmen minuman berada pada posisi Looking ahead, the beverage segment is well
yang kuat untuk menangkap peluang dari tren positioned to capture opportunities from health
Masa kesehatan dan peningkatan kebutuhan akan trends and increased demand for functional
Depan produk fungsional. Perseroan merencanakan products. The Company plans to launch a range
Future peluncuran berbagai produk baru yang selaras of new products that align with consumer
Outlook dengan preferensi konsumen terhadap minuman preferences for innovative beverages, provide
yang inovatif, memberikan pengalaman konsumsi an enjoyable consumption experience, and
yang menyenangkan, serta mendukung prinsip support sustainability principles. In line with this,
keberlanjutan. Sejalan dengan itu, Perseroan the Company will continue to strengthen the
akan terus memperkuat efektivitas distribusi dan effectiveness of its distribution and sharpen its
mempertajam strategi pemasaran guna memperluas marketing strategy in order to expand its market
jangkauan pasar dan meningkatkan keterlibatan reach and increase consumer engagement.
konsumen.
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LAPORAN POSISI KEUANGAN KONSOLIDASIAN
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
Aset
Assets
(dalam Rp miliar | in Rp billion)
Perubahan
Uraian Change
2025 2024
Description
Rp %
Kas dan setara kas | Cash and cash equivalents 1.146,86 921,54 225,32 24,45%
Piutang usaha - neto: | Trade receivables – net:
Pihak berelasi | Related parties 57,14 171,48 (114,34) (66,68%)
Pihak ketiga | Third parties 1.109,41 988,28 121,13 12,26%
Piutang lain-lain: | Other receivables :
Pihak berelasi | Related parties 42,71 34,73 7,98 22,99%
Pihak ketiga | Third parties 43,68 20,66 23,02 111,43%
Persediaan – neto | Inventories – net 1.626,02 1.416,74 209,28 14,77%
Pajak lain-lain dibayar dimuka | Other prepaid tax 9,45 19,71 (10,26) (52,07%)
Aset Lancar Lainnya | Other current assets 66,76 56,76 10,00 17,60%
Jumlah aset lancar | Total current assets 4.102,03 3.629,90 472,13 13,01%
Tagihan Pajak Penghasilan | Claims for income tax refund 53,81 45,28 8,53 18,85%
Aset tetap - neto | Fixed assets – net 3.818,49 3.613,35 205,14 5,68%
Aset pajak tangguhan | Deferred tax assets 58,25 72,98 (14,73) (20,17%)
Penyertaan saham langsung | Direct investment in shares 57,71 21,36 36,35 170,18%
Aset takberwujud lainnya | Other intangible assets 283,34 279,34 4,00 1,43%
Goodwill | Goodwill 656,46 656,46 - 0,00%
Investasi pada instrumen utang | Investment in debt instruments 162,10 - 162,10 100,00%
Pinjaman kepada pihak berelasi | Loan to a related party 27,29 29,10 (1,81) (6,25%)
Aset tidak lancar lainnya | Other non-current assets 113,68 83,96 29,72 35,41%
Total Aset Tidak Lancar | Total Non-Current Assets 5.231,13 4.801,83 429,30 8,94%
Total Aset | Total Assets 9.333,16 8.431,73 901,43 10,69%
Pada tahun 2025, total aset Perseroan mengalami In 2025, the Company’s total assets increased by 10.69%
kenaikan 10,69% dari Rp8,43 triliun pada tahun 2024 from Rp8.43 trillion in 2024 to Rp9.33 trillion. This is
menjadi Rp9,33 triliun Hal ini dipengaruhi oleh kenaikan influenced by increment on Cash and Cash Equivalent,
Kas dan Setara Kas, Persediaan, Aset Tetap dan Investasi Inventories, Fixed Assets and Investment in Debt
pada Instrument Utang. Instruments.
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Aset Lancar Current Assets
Total aset lancar pada tahun 2025 naik 13,01% menjadi Total current assets in 2025 increased by 13.01% to
Rp4,10 triliun dari tahun 2024 sebesar Rp3,63 triliun. Rp4.10 trillion from Rp3.63 trillion in 2024. This is due to
Hal ini disebabkan oleh kenaikan Kas dan Setara Kas dan increase in Cash and Cash Equivalent and Inventories.
Persediaan.
Kas dan Setara Kas Cash and Cash Equivalents
Perseroan telah mencatat kenaikan kas dan setara kas The Company recorded an increase in cash and cash
pada tahun 2025 sebesar 24,45% menjadi Rp1.146,86 equivalents in 2025 of 24.45% to Rp1,146.86 billion from
miliar dari tahun sebelumnya sebesar Rp921,54 miliar. the previous year’s Rp921.54 billion. This was due to
Hal ini disebabkan oleh adanya kenaikan kas bersih increase in net cash from operating activities and cash
dari aktivitas operasi dan penerimaan kas dari aktivitas inflows from financing activities in the form of bank loans.
pendanaan dalan bentuk utang bank.
Piutang Usaha Accounts Receivable
Pada tahun 2025, piutang usaha Perseroan sebesar In 2025, the Company’s accounts receivable amounted
Rp1.166,55 miliar, naik 0,59% dari tahun sebelumnya to Rp1,166.55 billion, an increase of 0.59% from the
sebesar Rp1.159,76 miliar. Kenaikan ini dipengaruhi oleh previous year’s figure of Rp1,159.76 billion. This increase
naiknya piutang pihak ketiga sebesar 12,26% menjadi was influenced by an increase in third party receivables
sebesar Rp1.109,41 miliar. Sementara itu, piutang pihak by 12.26% to Rp1,109.41 billion. Meanwhile, a decrease
berelasi turun sebesar 66,68% menjadi Rp57,14 miliar. in related party receivables by 66.68% to Rp57.14 billion.
Hal ini sejalan dengan kenaikan Penjualan Perseroan di This is in line with the increase in the Company’s Sales of
tahun ini yang mencapai 7,23%. the year which reached 7.23%.
Piutang usaha terdiri dari piutang usaha pihak berelasi Accounts receivable consist of accounts receivable from
dan piutang usaha pihak ketiga. related parties and accounts receivable from third parties.
Piutang Lain-lain Other Receivables
Perseroan telah mencatat jumlah piutang lain-lain pada The Company recorded other receivables in 2025
tahun 2025 sebesar Rp86,39 miliar, jika dibandingkan amounting to Rp86.39 billion. Compared to 2024, which
dengan tahun 2024 sebesar Rp55,39 miliar maka amounted to Rp55.39 billion, this represents an increase
mengalami kenaikan sebesar 55,98%. of 55.98%.
Persediaan Inventory
Pada tahun 2025, Perseroan telah mencatat nilai In 2025, the Company recorded a net inventory value
persediaan-neto sebesar Rp1.626,02 miliar, naik 14,77% of Rp1,626.02 billion, an increase of 14.77% from
dari tahun 2024 sebesar Rp1.416,74 miliar. Hal ini Rp1,416.74 billion in 2024. This was due to an increase
disebabkan oleh adanya kenaikan harga bahan baku. in raw material prices. Inventories that decreased in 2025
Persediaan yang mengalami penurunan di tahun 2025 were packaging materials.
adalah bahan kemasan.
Akun Persediaan terdiri dari barang jadi, bahan baku, The inventory account consists of finished goods, raw
barang dalam proses, bahan kemasan, suku cadang, dan materials, work in progress, packaging materials, spare
persediaan lainnya. parts, and other supplies.
Aset Lancar Lainnya Other Current Assets
Perseroan telah mencatat jumlah aset lancar lainnya pada The Company recorded other current assets in 2025
tahun 2025 sebesar Rp66,76 miliar, naik 17,60% dari amounting to Rp66.76 billion, an increase of 17.60% from
tahun sebelumnya sebesar Rp56,76 miliar. Aset lancar the previous year’s amount of Rp56.76 billion. Other
lainnya terdiri dari pos biaya dibayar dimuka, dan uang current assets consist of prepaid expenses and advances
muka baik untuk operasional maupun pembelian bahan for operations and purchases of raw materials and others.
baku dan lain-lain.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Aset Tidak Lancar Non-Current Assets
Pada tahun 2025, Perseroan telah mencatat jumlah In 2025, the Company recorded non-current assets
aset tidak lancar sebesar Rp5,23 triliun, naik 8,94% amounting to Rp5.23 trillion, an increase of 8.94%
dari tahun 2024 sebesar Rp4,80 triliun. Kenaikan ini from Rp4.80 trillion in 2024. This increase was mainly
terutama dipengaruhi oleh penambahan aset tetap influenced by addition in fixed assets amounting to
sebesar Rp663,35 miliar dan penambahan investasi pada Rp663.35 billion and an increase in investments in debt
instrumen utang sebesar Rp162,10 miliar. instruments amounting to Rp162.10 billion.
Aset tidak lancar terdiri dari tagihan pajak penghasilan, Non-current assets consist of claims for income tax refund,
aset tetap, aset pajak tangguhan, aset takberwujud fixed assets, deferred tax assets, trademarks, goodwill,
lainnya, goodwill, penyertaan saham langsung, dan aset direct investment in shares, and other non-current assets.
tidak lancar lainnya.
Aset Tetap Neto Net Fixed Assets
Total aset tetap neto pada tahun 2025 mengalami Total net fixed assets in 2025 increased by 5.68% to Rp3.82
peningkatan 5,68% menjadi Rp3,82 triliun, jika trillion, compared to Rp3.61 trillion in the previous year.
dibandingkan dengan tahun sebelumnya sebesar Rp3,61
triliun.
Aset Pajak Tangguhan Deferred Tax Assets
Perseroan telah mencatat jumlah aset pajak tangguhan The Company has recorded deferred tax assets in 2025
pada tahun 2025 sebesar Rp58,25 miliar, turun 20,17% dari amounting to Rp58.25 billion, an decrease of 20.17%
tahun 2024 sebesar Rp72,98 miliar. Aset pajak tangguhan from Rp72.98 billion in 2024. The Company’s deferred
Perseroan diperoleh dari akrual iklan dan promosi, akrual tax assets are derived from accrued advertising and
bonus, akrual gaji, akrual insentif, penyusutan aset tetap, promotion, accrued bonuses, accrued salaries, accrued
penyisihan imbalan kerja karyawan jangka panjang, dan incentives, depreciation of fixed assets, provisions for
lain-lain. long-term employee benefits, and others.
Penyertaan Saham Langsung Direct Investment in Shares
Pada tahun 2025, nilai penyertaan saham langsung In 2025, the value of direct shareholdings increased by
mengalami kenaikan 170,18% dari tahun 2024 sebesar 170.18% from Rp21.36 billion in 2024 to Rp57.71 billion.
Rp21,36 miliar menjadi Rp57,71 miliar.
Penyertaan saham dilakukan pada anak-anak perusahaan, The investment in shares was made in the Company’s
yaitu PT Garuda Elang Nusantara, Garuda Polyflex subsidiaries, namely PT Garuda Elang Nusantara, Garuda
Foods Pvt. Ltd.,PT Hormel Garudafood Jaya, PT Bosnet Polyflex Foods Pvt. Ltd., PT Hormel Garudafood Jaya,
Distribution Indonesia dan PT Kimu Andalan Nusantara. PT Bosnet Distribution Indonesia and PT Kimu Andalan
Nusantara.
Aset Tidak Lancar Lainnya Other Non-Current Assets
Perseroan telah mencatat jumlah aset tidak lancar lainnya The Company recorded other non-current assets in 2025
pada tahun 2025 sebesar Rp113,68 miliar, naik 35,41% amounting to Rp113.68 billion, an increase of 35.41%
dari tahun 2024 sebesar Rp83,96 miliar. from Rp83.96 billion in 2024.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Liabilitas
Liabilities
Perubahan
Uraian Change
2025 2024
Description
Rp %
Utang bank jangka-pendek | Short-term bank loan 7,14 2,70 4,44 164,73%
Utang usaha | Trade payables
Pihak berelasi | Related parties 158,24 148,47 9,77 6,58%
Pihak ketiga Third parties 1.316,96 1.201,64 115,32 9,60%
Utang lain-lain | Other payables
Pihak berelasi | Related parties 0,91 0,01 0,90 6.686,22%
Pihak ketiga | Third parties 292,00 134,04 157,96 117,85%
Akrual dan provisi | Accruals and provision 458,30 471,63 (13,33) (2,83%)
Uang muka pelanggan | Advances from customers 5,33 4,44 0,89 20,10%
Liabilitas imbalan kerja Karyawan | Employee benefit obligations 256,31 207,44 48,87 23,56%
Utang pajak | Taxes payable 91,53 88,45 3,08 3,48%
Bagian jangka pendek dari pinjaman jangka-panjang | Current portion of long-term Borrowings
Utang bank | Bank loans 361,12 365,77 (4,65) (1,27%)
Liabilitas sewa | Lease Liabilities 33,55 27,58 5,97 21,64%
Total Liabilitas Jangka-Pendek | Total Current Liabilities 2.981,39 2,652.17 329,22 12,41%
Bagian Jangka Panjang dari Pinjaman Jangka Panjang | Non-current portion of longterm borrowings
Utang bank | Bank loans 1.770,11 1.583,89 186,22 11,76%
Liabilitas sewa | Lease liabilities 41,52 42,99 (1,47) (3,42%)
Liabilitas imbalan kerja | Employee benefit obligations 153,12 111,77 41,35 37,00%
Liabilitas pajak tangguhan | Deferred tax liabilities 19,47 24,30 (4,83) (19,85%)
Liabilitas jangka panjang lainnya | Other long-term liabilities 7,43 10,77 (3,34) (31,10%)
Total Liabilitas Jangka-Panjang | Total Non-Current Liabilities 1.991,65 1.773,72 217,93 12,29%
Total Liabilitas | Total Liabilities 4.973,04 4.425,89 547,15 12,36%
Jumlah Ekuitas | Total Equity 4.360,13 4.005,84 354,29 8,84%
Jumlah Liabilitas Total Liabilities
Perseroan telah mencatat jumlah liabilitas pada The Company has recorded liabilities in 2025 amounting
tahun 2025 sebesar Rp4,97 triliun, naik 12,36%, jika to Rp4.97 trillion, an increase of 12.36% compared to
dibandingkan dengan tahun sebelumnya sebesar Rp4,43 the previous year’s figure of Rp4.43 trillion. This was
trilliun. Hal ini dipengaruhi oleh kenaikan utang usaha, influenced by increase in trade payables, other payables
utang lain-lain dan utang bank. and bank loan.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Liabilitas Jangka Pendek Current Liabilities
Pada tahun 2025, jumlah liabilitas jangka pendek Perseroan In 2025, the Company’s short-term liabilities increased
mengalami kenaikan 12,41% dari Rp2,65 triliun pada by 12.41% from Rp2.65 trillion in 2024 to Rp2.98 trillion.
tahun 2024 menjadi Rp2,98 triliun. Hal ini disebabkan oleh This is due to an increase in trade payables third parties
kenaikan utang usaha sebesar pihak ketiga Rp115,32 miliar amounting to Rp115.32 billion and other payables third
dan utang usaha lain-lain pihak ketiga sebesar Rp157,96 parties amounting to Rp157.96 billion.
miliar.
Jumlah liabilitas lancar berasal dari utang bank jangka Current liabilities consist of short-term bank loans, trade
pendek, utang usaha, utang lain-lain, akrual dan provisi, payables, other payables, accruals and provision, advance
uang muka pelanggan, liabilitas imbalan kerja karyawan from customers, short-term employee benefit obligations,
jangka pendek, utang pajak, dan bagian jangka pendek tax payables, and the current portion of long term
dari pinjaman jangka panjang meliputi utang bank, borrowings, including bank loans and lease liabilities.
liabilitas sewa.
Pinjaman Bank Jangka Pendek Short-Term Bank Loans
Pinjaman bank jangka pendek pada tahun 2025 Short-term bank loans in 2025 increased by 164.73% to
mengalami kenaikan 164,73% menjadi Rp7,14 miliar dari Rp7.14 billion from Rp2.70 billion in the previous year.
tahun sebelumnya sebesar Rp2,70 miliar.
Utang Usaha Trade Payables
Pada tahun 2025, jumlah utang usaha Perseroan In 2025, the Company’s trade payables increased by
mengalami kenaikan 9,27% dari Rp1.350,11 miliar pada 9.27% from Rp1,350.11 billion in 2024 to Rp1,475.20
tahun 2024 menjadi Rp1.475,20 miliar. billion.
Utang Lain-lain Other Payables
Pada tahun 2025, utang lain-lain kepada pihak ketiga dan In 2025, other payables to third parties and related parties
pihak berelasi naik 118,51% menjadi Rp292,91 miliar dari increased by 118.51% to Rp292,91 billion from Rp134.05
tahun 2024 sebesar 134,05 miliar. billion in 2024.
Akrual dan Provisi Accruals and Provision
Pada tahun 2025, akrual dan provisi mengalami In 2025, accrued expenses decreased by 2.83% from
penurunan 2,83% dari Rp471,63 miliar di tahun 2024 Rp471.63 billion in 2024 to Rp458.30 billion. This is
menjadi Rp458,30 miliar. Hal ini dipengaruhi oleh influenced by decrease of advertising and promotion
penurunan cadangan biaya iklan dan promosi sebesar amounting to Rp30.19 billion.
Rp30,19 miliar.
Pos akrual dan provisi terdiri iklan dan promosi; listrik Accurals and provision consist of advertising and
dan telepon; tenaga ahli, pemeliharaan, bunga, sewa, promotion; electricity and telephone; experts,
pengiriman, dan lain-lain maintenance, interest, rent, shipping, and others.
Utang Pajak Taxes Payable
Perseroan telah mencatat utang pajak sebesar Rp91,53 The Company recorded tax liabilities of Rp91.53 billion in
miliar pada tahun 2025. Jumlah tersebut mengalami 2025. This amount represents an increase of 3.48% from
peningkatan 3,48% dari tahun sebelumnya sebesar the previous year’s figure of Rp88.45 billion.
Rp88,45 miliar.
Liabilitas Imbalan Kerja Employee Benefit Obligations
Liabilitas imbalan kerja pada tahun 2025 mengalami Employee benefit obligations in 2025 increased by
peningkatan 23,56%, dari tahun 2024 sebesar Rp207,44 23.56%, from Rp207.44 billion in 2024 to Rp256.31
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
miliar menjadi Rp256,31 miliar. Liabilitas imbalan billion. Employee benefit liabilities consist of accrued
kerja terdiri dari akrual gaji, bonus, dan kesejahteraan salaries, bonuses, and other employee benefits.
karyawan lainnya.
Liabilitas Jangka Panjang Long-Term Liabilities
Pada tahun 2025 nilai liabilitas jangka panjang sebesar In 2025, long-term liabilities amounted to Rp1.99 trillion,
Rp1,99 triliun, naik sebesar 12,29%, dari tahun 2024 representing an increase of 12.29% from Rp1.77 trillion
senilai Rp1,77 triliun. in 2024.
Pos liabilitas jangka panjang terdiri dari pinjaman jangka Non-current liabilities include long-term loans net of
panjang setelah dikurangi dengan bagian jangka pendek current maturities which include bank loans, lease
yang meliputi utang bank, liabilitas sewa, liabilitas jangka liabilities, other long-term liabilities, and long-term
panjang lainnya dan liabilitas imbalan kerja karyawan employee benefits obligations.
jangka panjang.
Utang Bank Bank Loans
Pada tahun 2025, Perseroan telah mencatat kenaikan In 2025, the Company recorded an increase in bank loans
pada utang bank sebesar 11,76% menjadi Rp1.770,11 of 11.76% to Rp1,770.11 billion, compared to Rp1,583.89
miliar, jika dibandingkan dengan tahun 2024 sebesar billion in 2024.
Rp1.583,89 miliar.
Liabilitas Sewa Lease Liabilities
Pada tahun 2025, liabilitas sewa mengalami penurunan In 2025, lease liabilities will decrease by 3.42% from
3,42% dari tahun 2024 sebesar Rp42,99 miliar menjadi Rp42.99 billion in 2024 to Rp41.52 billion. Lease liabilities
Rp41,52 miliar. Pos liabilitas sewa terkait dengan utang are related to finance lease obligations in the form of
sewa pembiayaan berupa properti dan mesin dan property, plant and equipment, and vehicles.
peralatan, kendaraan.
Liabilitas Imbalan Kerja Employee Benefit Obligations
Pada tahun 2025, liabilitas imbalan kerja mengalami In 2025, employee benefit obligations increased by
kenaikan 37,00% menjadi Rp153,12 miliar dari tahun 37.00% to Rp153.12 billion from Rp111.77 billion from
sebelumnya sebesar Rp111,77 miliar. previous year.
Liabilitas Jangka Panjang Lainnya Other Long-Term Liabilities
Perseroan telah mencatat jumlah liabilitas jangka panjang The Company has recorded other long-term liabilities in
lainnya pada tahun 2025 sebesar Rp7,43 miliar, turun 2025 amounting to Rp7.43 billion, an decrease of 31.10%
31,10% jika dibandingkan dengan tahun sebelumnya compared to the previous year’s figure of Rp10.77 billion.
sebesar Rp10,77 miliar.
Nilai liabilitas jangka panjang lainnya diperoleh dari The value of other long-term liabilities is derived from
penerimaan pembayaran dari karyawan Kelompok Usaha payments received from employees of the Business
sehubungan dengan program kepemilikan kendaraan. Group related to with the vehicle ownership programme.
Ekuitas
Equity
Jumlah Ekuitas Perseroan pada tahun 2025 mengalami The Company’s equity in 2025 increased by 8.84% from
peningkatan 8,84% dari tahun 2024 sebesar Rp4,01 triliun Rp4.01 trillion in 2024 to Rp4.36 trillion.
menjadi Rp4,36 triliun.
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Laporan Laba Rugi dan Penghasilan Komprehensif Lainnya Konsolidasian
Consolidated Profit or Loss and Other Comprehensive Income
(dalam Rp miliar | in Rp billion)
Perubahan
Uraian Change
2025 2024
Description
Rp %
Penjualan neto | Net sales 13.119,63 12.235,37 884,26 7,23%
Beban pokok penjualan | Cost of sales (9.462,06) (8.742,10) (719,96) 8,24%
Laba bruto | Gross profit 3.657,57 3.493,27 164,30 4,70%
Beban penjualan | Selling expenses (1.876,46) (1.827,17) (49,29) 2,70%
Beban umum dan administrasi | General and administrative (758,42) (751,45) (6,97) 0,93%
expenses
Bagian atas (rugi)/laba bersih entitas asosiasi 3,30 1,19 2,11 177,55%
Share of net (loss)/profit of associates
Beban penurunan nilai investasi entitas asosiasi (12,36) (22,89) 10,53 (46,01%)
Impairment expense on investment in associate
Penghasilan keuangan | Finance income 47,60 54,28 (6,68) (12,31%)
Keuntungan dari pembelian dengan diskon - 36,09 (36,09) (100,00%)
Gain on bargain purchase
Biaya keuangan | Finance costs (155,76) (183,20) 27,44 (14,98%)
Penghasilan lainnya | Other income 64,69 76,15 (11,46) (15,04%)
Beban Lainnya | Gain on bargain purchase (16,42) (17,39) 0,97 (5,63%)
Laba sebelum beban pajak penghasilan | Profit before income tax 953,74 858,88 94,86 11,04%
Beban pajak penghasilan | Income tax expenses (197,51) (171,69) (25,82) 15,04%
Laba tahun berjalan | Profit for the year 756,23 687,19 69,04 10,05%
Penghasilan (Rugi) Komprehensif Lain | Other Comprehensive Income/(Loss):
Pos-Pos yang tidak akan direklasifikasi ke laba | Items that will not be reclassified to profit:
Pengukuran kembali atas liabilitas imbalan pascakerja (26,34) 4,98 (31,32) (628,69%)
Remeasurements of postbenefit obligations
Pajak Penghasilan Terkait | Related income tax 5,68 (1,27) 6,95 (545,05%)
Pos-pos yang akan direklasifikasi ke laba | Items that will be reclassified to profit:
Selisih kurs atas penjabaran laporan keuangan 0,67 0,89 (0,22) (24,32%)
Differences arising from foreign currency translation
Penghasilan komprehensif lain | Other comprehensive income
tahun berjalan, setelah pajak | for the year, net of tax (19,99) 4,60 (24,59) (534,93%)
Jumlah penghasilan komprehensif tahun berjalan 736,24 691,79 44,45 6,42%
Total comprehensive income for the year
Laba tahun berjalan yang dapat diatribusikan kepada | Profit attributable to:
Pemilik entitas induk | Owners of the parent 688,65 624,47 64,18 10,28%
Kepentingan nonpengendali | Noncontrolling interests 67,58 62,72 4,86 7,75%
Total Total 756,23 687,19 69,04 10,05%
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
(dalam Rp miliar | in Rp billion)
Perubahan
Uraian Change
2025 2024
Description
Rp %
Total laba komprehensif tahun berjalan yang dapat diatribusikan kepada:
Total comprehensive income for the year attributable to:
Pemilik entitas induk | Owners of the parent 669,52 628,96 40,56 6,45%
Kepentingan nonpengendali | Noncontrolling interests 66,72 62,83 3,88 6,19%
Total | Total 736,24 691,79 44,45 6,42%
Laba per saham dasar (nilai penuh) 18,67 16,93 1,74 10,28%
Basic earnings per share (full value)
Penjualan Neto Net Sales
Total penjualan neto Perseroan pada tahun 2025 The Company’s total net sales in 2025 increased by 7.23%
mengalami kenaikan 7,23% dari tahun 2024 sebesar from Rp12.24 trillion in 2024 to Rp13.12 trillion. This is
Rp12,24 triliun menjadi Rp13,12 triliun. Penjualan influenced by sales from the local market. The packaged
sebagian besar masih dikontribusikan dari pasar lokal. food segment dominated with net sales of Rp11.80
Segmen makanan dalam kemasan mendominasi dengan trillion, followed by the beverage segment of Rp1.32
penjualan neto sebesar Rp11,80 triliun, diikuti dengan trillion. The surge in sales was attributed to the launch of
segmen minuman sebesar Rp1,32 triliun. Peningkatan new products and the expansion of product distribution
penjualan sejalan dengan adanya New Product Launching areas and channels.
dan ekspansi area dan channel pendistribusian produk.
Beban Pokok Penjualan Cost of Goods Sold
Pada tahun 2025, Perseroan mencatat beban pokok In 2025, the Company recorded a cost of goods sold of
penjualan sebesar Rp9,46 triliun, naik 8,24% dari tahun Rp9.46 trillion, an increase of 8.24% from the previous
sebelumnya sebesar Rp8,74 triliun. Hal ini disebabkan year’s figure of Rp8.74 trillion. This was due to the
oleh kenaikan beban pokok bahan baku sebesar Rp495,12 increase in raw materials used of Rp495.12 billion and
miliar dan beban pabrikasi sebesar Rp540,31 miliar. manufacturing overhead of Rp540.31 billion.
Beban pokok penjualan Perseroan diperoleh dari beban The Company’s cost of goods sold is derived from the
pokok produksi dan persediaan barang jadi. Beban pokok cost of production and finished goods inventory. The cost
produksi terdiri dari beban produksi dan persediaan of production consists of production costs and work in
barang dalam proses. progress inventory.
Laba Bruto Gross Profit
Laba bruto Perseroan pada tahun 2025 mengalami The Company’s gross profit in 2025 increased by 4.70% to
kenaikan 4,70% menjadi Rp3,66 triliun dari tahun 2024 Rp3.66 trillion from Rp3.49 trillion in 2024. The increase
sebesar Rp3,49 triliun. Peningkatan laba kotor sejalan of gross profit was in line with the increase of sales in
dengan kenaikan penjualan di tahun 2025. 2025.
Beban Penjualan Selling Expenses
Pada tahun 2025, Perseroan mencatat kenaikan sebesar In 2025, the Company recorded an increase of 2.70% in
2,70% pada beban penjualan, dari tahun sebelumnya sales expenses, from Rp 1.83 trillion in the previous year
sebesar Rp1,83 triliun menjadi Rp1,88 triliun. Hal ini to Rp1.88 trillion. This was due to an increase in salary and
disebabkan oleh kenaikan di biaya gaji dan tunjangan, allowances, freight-out, promotion and advertisement,
beban angkut, promosi & iklan dan sewa yang sejalan and rent costs that were in line with an increase in sales
dengan peningkatan penjualan di tahun 2025. in 2025.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Beban Umum dan Administrasi General and Administrative Expenses
Perseroan telah mencatat beban umum dan administrasi The Company recorded general and administrative
pada tahun 2025 sebesar Rp758,42 miliar, sedangkan expenses of Rp758.42 billion in 2025, compared to
pada tahun 2024 sebesar Rp751,45 miliar, sehingga Rp751.45 billion in 2024, representing an increase
mengalami kenaikan 0,93%. Hal ini dipengaruhi oleh of 0.93%. This was due to an increase in salaries
kenaikan biaya gaji dan tunjangan sebesar Rp50,44 miliar. and allowances costs amounting to Rp50.44 billion.
Sementara itu, tenaga ahli dan manajemen mengalami Meanwhile, professional and management costs were
penurunan sebesar Rp38,50 miliar. decrease amounting to Rp38.50 billion.
Penghasilan Lainnya Other Income
Penghasilan lainnya pada tahun 2025 mengalami Other income in 2025 decreased by 15.04% to Rp64.69
penurunan 15,04% menjadi Rp64,69 miliar dari tahun billion from Rp76.15 billion in 2024. Other operating
2024 sebesar Rp76,15 miliar. Penghasilan operasi lainnya income is derived from rental income, foreign exchange
diperoleh dari penghasilan sewa, laba selisih kurs, laba gains, gains on sales of fixed assets, claim income, service
penjualan aset tetap, penghasilan klaim, penghasilan cost sharing income, and others.
pembagian biaya jasa dan lain-lain.
Beban Lainnya Other Expenses
Beban operasi lainnya pada tahun 2025 mengalami Other operating expenses in 2025 will decrease by 5.63%
penurunan 5,63% menjadi Rp16,42 miliar, jika to Rp16.42 billion, compared to Rp17.39 billion in 2024.
dibandingkan dengan tahun 2024 sebesar Rp17,39 miliar.
Penghasilan dan Biaya Keuangan Financial Income and Expenses
Pada tahun 2025, penghasilan keuangan menurun 12,31% In 2025, financial income decreased by 12.31% to
menjadi Rp47,60 miliar, dari tahun sebelumnya sebesar Rp47.60 billion, from Rp54.28 billion in the previous
Rp54,28 miliar. Sedangkan beban keuangan menurun year. Meanwhile, financial expenses decreased by
14,98% dari tahun sebelumnya Rp183,20 miliar menjadi 14.98% from Rp183.20 billion in the previous year to
Rp155,76 miliar. Rp155.76 billion.
Penghasilan keuangan mencakup penghasilan bunga, Financial income includes interest income, including
termasuk bunga atas pinjaman yang diberikan kepada interest on loans granted to related parties. Meanwhile,
pihak berelasi. Sementara itu, biaya keuangan meliputi financial expenses include interest expenses on bank
beban bunga atas utang bank, beban administrasi, beban debt, administrative expenses, interest expenses on
bunga atas sewa pembiayaan dan fasilitas pembiayaan finance leases and consumer finance facilities, interest
konsumen, beban bunga atas liabilitas sewa, biaya bunga expenses on lease liabilities, interest expenses on loans
atas pinjaman dari pihak ketiga, serta beban bunga atas from third parties, and interest expenses on debt to
utang kepada pihak berelasi. related parties.
Laba Sebelum Beban Pajak Penghasilan Profit Before Income Tax
Pada tahun 2025, laba sebelum beban pajak penghasilan In 2025, profit before income tax expenses increased by
meningkat 11,04% dari tahun 2024 sebesar Rp858,88 11.04% from Rp858.88 billion in 2024 to Rp953.74 billion.
miliar menjadi Rp953,74 miliar.
Laba Tahun Berjalan Profit for the Year
Pada tahun 2025, Perseroan telah mencatat laba tahun In 2025, the Company recorded a current year profit of
berjalan sebesar Rp756,23 miliar, naik 10,05% dari tahun Rp756.23 billion, an increase of 10.05% from the previous
sebelumnya sebesar Rp687,19 miliar. year’s figure of Rp687.19 billion.
Laba per Saham Dasar Earnings Per Share
Perseroan telah mencatat laba per saham dasar dari The Company recorded earnings per share of Rp16.93
Rp16,93 pada tahun 2024, menjadi Rp18,67 pada tahun in 2024, increasing to Rp18.67 in 2025, representing a
2025, meningkat 10,28%. 10.28% increase.
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Laporan Arus Kas Konsolidasian
Consolidated Statement of Cash Flows
(dalam Rp miliar | in Rp billion)
Perubahan
Uraian Change
2025 2024
Description
Rp %
Arus kas dari aktivitas operasi 1.250,59 1.129,89 120,70 10,68%
Cash flows from operating activities
Arus kas dari aktivitas investasi (787,91) (530,18) (257,73) 48,61%
Cash flows from investing activities
Arus kas dari aktivitas pendanaan (250,70) (799,62) 548,92 (68,65%)
Cash flows from financing activities
Kas dan setara kas pada awal tahun 921,54 1.116,57 (195,03) (17,47%)
Cash and cash equivalents at beginning of year
Kas dan setara kas pada akhir tahun 1.146,86 921,54 225,32 24,45%
Cash and cash equivalents at end of year
Arus Kas dari Aktivitas Operasi Cash Flow from Operating Activities
Perseroan telah mencatat arus kas dari aktivitas operasi The Company recorded cash flow from operating activities
pada tahun 2025 sebesar Rp1.250,59 miliar, naik 10,68% in 2025 amounting to Rp1,250.59 billion, an increase of
dari tahun 2024 sebesar Rp1.129,89 miliar. Arus kas dari 10.68% from Rp1,129.89 billion in 2024. Cash flows from
aktivitas operasi diperoleh antara lain dari penerimaan operating activities was attained from cash receipts from
kas dari pelanggan dan penghasilan keuangan. customers and finance income.
Arus Kas dari Aktivitas Investasi Cash Flows from Investing Activities
Perseroan telah mencatat arus kas dari aktivitas investasi The Company recorded cash flow from investment
pada tahun 2025 sebesar Rp787,91 miliar, naik 48,61% activities in 2025 amounting to Rp787.91 billion, an
dari tahun 2024 sebesar Rp530,18 miliar. Arus kas untuk increase of 48.61% from Rp530.18 billion in 2024. Cash
aktivitas investasi antara lain terdiri dari penerimaan dari flows for investing activities consist of income from
penjualan aset tetap, pembayaran uang muka pembelian disposal of fixed assets, advances on purchase of fixed
aset tetap, pengeluaran aset tidak lancar lainnya dan assets, other non-current assets expenditure and shares
perolehan saham entitas asosiasi. acquisition of associates.
Arus Kas dari Aktivitas Pendanaan Cash Flows from Financing Activities
Arus kas dari aktivitas pendanaan pada tahun 2025 Cash flow from financing activities in 2025 decreased by
menurun 68,65% dari tahun 2024 sebesar Rp799,62 68.65% from Rp799.62 billion in 2024 to Rp250.70 billion.
miliar menjadi Rp250,70 miliar. Arus kas untuk aktivitas Cash flows for financing activities includes payment of
pendanaan antara lain meliputi pembayaran utang bank, bank loans, payment of finance lease payable, dividend
pembayaran utang sewa pembiayaan, pembayaran payouts, payment of lease liabilities, and acquisition of
dividen, pembayaran liabilitas sewa dan perolehan saham treasury shares.
treasury.
Kas dan Setara Kas Akhir Tahun Year end Cash and Cash Equivalents
Jumlah kas dan setara kas Perseroan pada akhir tahun The Company’s cash and cash equivalents at the end of
2025 mengalami peningkatan 24,45% menjadi Rp1.146,86 2025 increased by 24.45% to Rp1,146.86 billion compared
miliar jika dibandingkan dengan kas dan setara kas pada to cash and cash equivalents at the beginning of the year
awal tahun sebesar Rp921,54 miliar. amounting to Rp921.54 billion.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Kemampuan Membayar Utang
Ability to Pay Debts
Kemampuan Perseroan dalam memenuhi kewajiban The Company’s ability to meet its short-term obligations is
jangka pendek tercermin melalui rasio likuiditas. reflected in its liquidity ratio. Meanwhile, the Company’s
Sementara itu, kemampuan Perseroan dalam memenuhi ability to meet its long-term obligations is reflected in its
kewajiban jangka panjang tercermin dari rasio likuiditas liquidity ratio and solvency ratio.
serta rasio solvabilitas.
Rasio Likuiditas Liquidity Ratio
Rasio lancar merupakan salah satu indikator likuiditas The current ratio is a liquidity indicator that describes
yang menggambarkan perbandingan antara aset lancar the ratio between current assets and current liabilities.
dan liabilitas lancar. Perseroan telah mencatat rasio The Company recorded a current ratio of 1.38 in 2025, an
lancar pada tahun 2025 sebesar 1,38, meningkat dari increase from 1.37 in 2024.
tahun 2024 sebesar 1,37.
Rasio Solvabilitas Solvency Ratio
Rasio solvabilitas digunakan untuk mengukur kemampuan The solvency ratio is used to measure a company’s ability
perusahaan dalam memenuhi seluruh kewajibannya, baik to meet all of its obligations, both short-term and long-
jangka pendek maupun jangka panjang, dengan dukungan term, with the support of its assets or wealth, including
aset atau kekayaan yang dimiliki, termasuk dalam kondisi in the event that the company ceases operations or is
perusahaan menghentikan operasi atau dilikuidasi. Rasio liquidated. This ratio is generally calculated by comparing
ini umumnya dihitung melalui perbandingan antara total total liabilities and total equity.
liabilitas dan total ekuitas.
Rasio total liabilitas terhadap ekuitas pada tahun 2025 The total liabilities to equity ratio in 2025 was recorded at
tercatat sebesar 1,14, meningkat dibandingkan tahun 1.14, an increase compared to 2024, which was at a level
2024 yang berada pada level 1,1. Mengacu pada indikator of 1.1. Referring to this indicator, the Company’s ability
tersebut, kemampuan Perseroan dalam memenuhi to meet its obligations, both short-term and long-term,
kewajiban, baik jangka pendek maupun jangka panjang, remains well maintained.
tetap terjaga dengan baik.
Tingkat Kolektibilitas Piutang Collectability Rate of Receivables
Perseroan secara konsisten menjaga tingkat likuiditas The Company consistently maintains its liquidity level by
dengan memastikan ketersediaan kas dan setara kas ensuring the availability of cash and cash equivalents at
pada tingkat yang memadai guna memenuhi kebutuhan an adequate level to meet short-term funding needs. The
pendanaan jangka pendek. Perseroan juga secara berkala Company also periodically reviews cash flow projections
menelaah proyeksi arus kas dibandingkan dengan against actual results and monitors the maturity schedule
realisasi, serta memantau jadwal jatuh tempo aset dan of financial assets and liabilities to ensure prudent cash
liabilitas keuangan untuk memastikan pengelolaan arus flow management.
kas yang prudent.
Dalam pengelolaan fasilitas pinjaman, Perseroan In managing loan facilities, the Company complies with
mematuhi ketentuan dan prasyarat yang ditetapkan oleh the terms and conditions set by lenders, including the
pemberi pinjaman, antara lain kewajiban untuk menjaga obligation to maintain a debt service coverage ratio of at
debt service coverage ratio sekurang-kurangnya 1 kali, least 1 times, a debt to EBITDA ratio of no more than 4
rasio utang terhadap EBITDA setinggi-tingginya 4 kali, times, a debt to equity ratio of no more than 2.5 times,
rasio utang terhadap ekuitas setinggi-tingginya 2,5 kali, and a current ratio of at least 1 times.
serta rasio lancar sekurang-kurangnya 1 kali.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Struktur Modal dan Kebijakan Manajemen atas Struktur Modal
Capital Structure and Management Policy on Capital Structure
Perseroan mengelola modal dengan tujuan utama untuk The Company manages its capital with the primary
menjaga tingkat permodalan yang solid sehingga dapat objective of maintaining a solid capitalisation level to
mendukung keberlangsungan dan pengembangan usaha, support the continuity and development of its business,
sekaligus mengoptimalkan imbal hasil bagi pemegang while optimising returns for shareholders. Capital
saham. Pengelolaan struktur permodalan dilakukan structure management is carried out adaptively, taking
secara adaptif dengan mempertimbangkan dinamika into account economic dynamics and the Company’s
kondisi ekonomi dan kebutuhan pendanaan Perseroan. funding requirements.
Dalam upaya mempertahankan dan menyesuaikan In an effort to maintain and adjust its capital structure, the
struktur modal, Perseroan dapat mengambil langkah Company may take corporate measures such as adjusting
korporasi antara lain melakukan penyesuaian kebijakan its dividend policy or issuing new shares. The Company’s
dividen atau menerbitkan saham baru. Kebijakan capital structure policy is aimed at maintaining a healthy
struktur modal Perseroan diarahkan untuk menjaga capital profile to ensure access to competitive financing.
profil permodalan yang sehat guna memastikan akses Capital adequacy is monitored through the gearing ratio,
pendanaan dengan biaya yang kompetitif. Pemantauan which is net debt compared to total equity.
kecukupan modal dilakukan melalui rasio gearing, yaitu
utang bersih yang dibandingkan dengan total ekuitas.
(dalam Rp miliar | in Rp billion)
Perubahan
Uraian Change
2025 2024
Description
Rp %
Jumlah pinjaman | Total borrowings 2.213,43 2.022,92 190,51 9,42%
Kas dan Setara Kas | Cash and cash equivalents (1.146,86) (921,54) 225,32 24,45%
Utang Bersih | Net debt 1.066,57 1.101,38 (34,81) (3,16%)
Jumlah Ekuitas | Total equity 4.360,13 4.005,84 354,29 8,84%
Rasio Gearing (kali) | Gearing Ratio (times) 0,24 0,27 (0,03) (11,03%)
Gearing ratio Perseroan pada tahun 2025 tercatat The Company’s gearing ratio in 2025 is recorded at 0.24
sebesar 0,24 kali, menurun dibandingkan tahun 2024 times, an decrease compared to 2024, which was 0.27
yang sebesar 0,27 kali. Hal tersebut menunjukkan bahwa times. This shows that the Company’s capital structure
struktur permodalan Perseroan tetap berada pada tingkat remains at an adequate level to support business
yang memadai untuk mendukung pengembangan usaha. development.
Ikatan Material untuk Investasi Barang Modal
Material Commitments for Capital Goods Investment
Perseroan melaksanakan komitmen material atas The Company is implementing a material commitment to
investasi barang modal pada tahun 2025, yang mencakup invest in capital goods in 2025, which includes construction
pembangunan dan prasarana, pengembangan atas and infrastructure, development of leased buildings,
bangunan sewa, pengadaan mesin dan peralatan, procurement of machinery and equipment, office supplies,
perlengkapan kantor, serta kendaraan. Komitmen tersebut and vehicles. This commitment is intended to support
ditujukan untuk menunjang efektivitas dan kelancaran the effectiveness and smooth running of the Company’s
kegiatan operasional Perseroan, dengan nilai perikatan operations, with the value of the commitment denominated
dalam mata uang Rupiah. Seluruh pendanaan atas in Indonesian Rupiah. All funding for these commitments
komitmen tersebut bersumber dari kas internal Perseroan. comes from the Company’s internal cash reserves.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Investasi Barang Modal Capital Goods Investment
Perseroan merealisasikan belanja modal pada tahun The Company realised capital expenditure in 2025
2025 sebesar Rp555,92 miliar. Dana tersebut terutama amounting to Rp555.92 billion. These funds were
dialokasikan untuk pengadaan mesin dan peralatan mainly allocated for the procurement of machinery and
produksi, pembangunan fasilitas produksi berikut production equipment, the construction of production
sarana dan prasarana penunjangnya guna meningkatkan facilities and supporting infrastructure to increase
kapasitas serta mendukung pengembangan varian produk capacity and support the development of new product
baru, serta pemenuhan kebutuhan perlengkapan kantor. variants, as well as to meet office equipment needs.
Informasi dan Fakta Material yang Terjadi Setelah Tanggal Laporan Akuntan
Material Information and Facts Occurred after the Date of the Accountant’s Report
Perseroan tidak memiliki informasi dan fakta material The Company has no information or material facts that
yang terjadi setelah tanggal laporan akuntan. occurred after the date of the accountant’s report.
Dividen dan Kebijakan Dividen
Dividends and Dividend Policy
Dividen Dividend
Pada tahun 2025, melalui Rapat Umum Pemegang Saham In 2025, through the Annual General Meeting of
Tahunan (RUPST) yang diselenggarakan pada 24 April Shareholders (AGM) held on April 24, 2025, shareholders
2025, pemegang saham menyetujui pembagian dividen approved the distribution of cash dividends on 2024 fiscal
tunai atas laba tahun buku 2024 sebesar Rp350,34 miliar, year profits amounting to Rp350.34 billion, which were
yang telah direalisasikan pembayarannya pada 21 Mei paid on May 21, 2025.
2025.
Sementara itu, pada tahun 2024, RUPST tanggal 30 April Meanwhile, in 2024, the AGM on 30 April 2024
2024 menyetujui dividen tunai atas laba tahun buku 2023 approved a cash dividend on the 2023 fiscal year profit
sebesar Rp331.916.273.595, dan dividen tersebut telah of Rp331,916,273,595, and the dividend was paid on 21
dibayarkan pada 21 Mei 2024. May 2024.
Kebijakan Dividen Dividend Policy
Kebijakan dividen Perseroan mengacu pada ketentuan The Company’s dividend policy refers to the provisions
Undang-Undang Perseroan Terbatas, Anggaran Dasar of the Limited Liability Company Law, the Company’s
Perseroan, serta persetujuan pemegang saham dalam Articles of Association, and the approval of shareholders
Rapat Umum Pemegang Saham (RUPS) berdasarkan at the General Meeting of Shareholders (GMS) based
rekomendasi Direksi. Pembayaran dividen hanya dapat on the Board of Directors’ recommendation. Dividends
dilakukan apabila Perseroan membukukan laba bersih can only be paid if the Company records a positive net
yang positif. profit.
Anggaran Dasar Perseroan juga mengatur kemungkinan The Company’s Articles of Association also regulate the
pembagian dividen interim, sepanjang pelaksanaannya possibility of interim dividend distribution, as long as its
tidak mengakibatkan kekayaan bersih Perseroan menjadi implementation does not result in the Company’s net
lebih rendah daripada jumlah modal ditempatkan dan assets becoming lower than the amount of issued and
disetor ditambah cadangan wajib. Pembagian dividen paid-up capital plus mandatory reserves. The distribution
interim juga harus mempertimbangkan kemampuan of interim dividends must also consider the Company’s
Perseroan dalam memenuhi kewajiban kepada kreditor ability to fulfil its obligations to creditors and ensure
serta memastikan keberlangsungan kegiatan operasional that operational activities continue to be maintained.
tetap terjaga. Keputusan pembagian dividen interim The decision to distribute interim dividends is made by
ditetapkan oleh Direksi dengan persetujuan Dewan the Board of Directors with the approval of the Board of
Komisaris. Commissioners.
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Realisasi Penggunaan Dana Hasil Penawaran Umum
Realization of the Use of Proceeds from the Public Offering
Perseroan tidak lagi memiliki kewajiban untuk The Company is no longer obliged to submit a report on
menyampaikan laporan realisasi penggunaan dana hasil the realisation of the use of proceeds from the Public
Penawaran Umum, karena seluruh dana hasil Penawaran Offering, as all proceeds from the Public Offering were
Umum telah terealisasi sepenuhnya pada tahun 2018. fully realised in 2018. This has been reported in the
Hal tersebut telah dilaporkan dalam laporan realisasi Company’s final report on the realisation of the use of
penggunaan dana hasil penawaran umum perdana funds from the initial public offering as of 31 December
Perseroan per 31 Desember 2018 sebagai laporan 2018, which was submitted on 14 January 2019 with
terakhir, yang disampaikan pada 14 Januari 2019 dengan reference number 003/LOLGL/I/2019 through the OJK
nomor referensi 003/LOLGL/I/2019 melalui sistem electronic reporting system.
pelaporan elektronik OJK.
Informasi Material Mengenai Investasi, Ekspansi, Divestasi, Penggabungan/
Peleburan Usaha, Akuisisi, Restrukturisasi Utang/Modal, Transaksi Material,
Transaksi Afiliasi, dan Transaksi Benturan Kepentingan pada Tahun 2025
Material Information regarding Investments, Expansions, Divestitures, Mergers/Dissolutions,
Acquisitions, Debt/Capital Restructuring, Material Transactions, Affiliate Transactions, and
Conflict of Interest Transactions In 2025
Investasi investment
Perseroan tidak melakukan kegiatan investasi yang The Company did not undertake any material investment
material sepanjang tahun 2025, sehingga informasi activities throughout 2025, therefore information
terkait tujuan, nilai transaksi dan sumber dana kegiatan regarding the objectives, transaction values and sources
investasi tidak dapat disajikan. of funds for investment activities cannot be presented.
Ekspansi Expansion
Perseroan tidak melakukan kegiatan ekspansi pada tahun The Company did not undertake any expansion activities
2025, sehingga informasi terkait tujuan, nilai transaksi in 2025, therefore information regarding the objectives,
dan sumber dana kegiatan ekspansi tidak dapat disajikan. transaction values and sources of funding for expansion
activities cannot be presented.
Divestasi Divestment
Perseroan tidak melakukan kegiatan divestasi sepanjang The Company did not conduct any divestment activities
tahun 2025, sehingga informasi terkait tujuan, nilai throughout 2025, therefore information regarding the
transaksi dan sumber dana kegiatan ekspansi tidak dapat objectives, transaction values and funding sources for
disajikan. expansion activities cannot be presented.
Akuisisi Acquisition
Perseroan tidak melakukan kegiatan akuisisi sepanjang The Company did not conduct any acquisitions activities
tahun 2025, sehingga informasi terkait tujuan, nilai throughout 2025, therefore information regarding the
transaksi dan sumber dana kegiatan ekspansi tidak dapat objectives, transaction values and funding sources for
disajikan. expansion activities cannot be presented.
Restrukturisasi Utang/ Modal Debt/ Capital Restructuring
Perseroan tidak melakukan restrukturisasi utang/modal The Company did not restructure its debt/capital
sepanjang tahun 2025, sehingga informasi terkait tujuan, throughout 2025, so information regarding the objectives,
nilai transaksi dan sumber dana kegiatan ekspansi tidak transaction values and sources of funds for expansion
dapat diulas. activities cannot be reviewed.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Transaksi Material yang Mengandung Benturan Kepentingan dan/atau Transaksi
dengan Pihak Afiliasi
Material Transactions Containing Conflicts of Interest and/or Transactions with Affiliated
Parties
Transaksi Afiliasi yang dilakukan sepanjang 2025 All Affiliated Transactions conducted throughout
seluruhnya telah diungkapkan dalam Laporan Keuangan 2025 have been disclosed in the Company’s Financial
Perseroan. Statements.
Perseroan telah memenuhi kewajiban pelaporan kepada The Company has fulfilled its reporting obligations to
Otoritas Jasa Keuangan atas Transaksi Afiliasi yang the Financial Services Authority regarding Affiliated
memenuhi ketentuan sebagaimana dimaksud dalam Transactions that meet the criteria as referred to in Article
Pasal 6 ayat (1) huruf c dan ayat (2) Peraturan Otoritas 6 paragraph (1) letter c and paragraph (2) of Financial
Jasa Keuangan Nomor 42/POJK.04/2020 tentang Services Authority Regulation No. 42/POJK.04/2020
Transaksi Afiliasi dan Transaksi Benturan Kepentingan on Affiliated Transactions and Conflict of Interest
(“POJK 42/2020”). Transactions (“POJK 42/2020”).
Transaksi afiliasi tersebut bukan merupakan transaksi These affiliated transactions do not constitute conflict
benturan kepentingan sebagaimana didefinisikan dalam of interest transactions as defined in POJK 42/2020
POJK 42/2020 tentang Transaksi Afiliasi dan Transaksi on Affiliated Transactions and Conflict of Interest
Benturan Kepentingan dan Transaksi Material Usaha Transactions, nor material business transactions as
sebagaimana didefinisikan dalam POJK Nomor 17/ defined in Financial Services Authority Regulation No. 17/
POJK.04/2020 tentang Transaksi Material dan Perubahan POJK.04/2020 on Material Transactions and Changes in
Kegiatan Usaha (“POJK 17/2020”). Business Activities (“POJK 17/2020”).
Transaksi Benturan Kepentingan Conflict of Interest Transactions
Tidak terdapat transaksi yang memenuhi kategori There were no transactions that fell under the category of
benturan kepentingan sepanjang tahun 2025. conflict of interest throughout 2025.
Transaksi-Transaksi Penting Lainnya dalam Jumlah Yang Signifikan
Other Significant Important Transactions
Perseroan tidak melaksanakan transaksi material lainnya The Company did not carry out any other material
dalam nilai yang signifikan sepanjang tahun 2025, transactions of significant value throughout 2025, other
selain yang telah diuraikan pada bagian Analisis dan than those described in the Management Analysis and
Pembahasan Manajemen serta Aksi Korporasi. Discussion and Corporate Actions sections.
Perubahan Peraturan Perundangan
Regulatory Changes
Pada tahun 2025, Perseroan tidak memiliki perubahan In 2025, the Company will not experience any significant
peraturan perundangan yang berpengaruh signifikan. changes in laws and regulations.
Penerapan Perubahan Kebijakan Akuntansi
Application of Changes in Accounting Policies
Perubahan pada PSAK dan ISAK Changes to PSAK and ISAK
Penerapan amendemen berikut, yang relevan untuk The following amendment of accounting standards, which
Grup, berlaku efektif sejak tanggal 1 Januari 2025 dan are relevant to the Group, are effective from 1 January
tidak memiliki pengaruh material terhadap laporan 2025 and did not result in material impact to the Group’s
keuangan konsolidasian Grup: consolidated financial statements:
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
- Amendemen PSAK 221 “Pengaruh Perubahan Kurs - Amendment to SFAS 221 “The Effects of Changes in
Valuta Asing” Foreign Exchange Rate”
Perubahan pada PSAK yang akan berlaku Changes to PSAK which will be effective in
efektif pada tahun 2025 2025
Amendemen berikut yang relevan untuk Perusahaan The following amendments which are relevant to the
akan efektif untuk tahun buku yang dimulai pada: Company will be effective for the financial year beginning:
1 Januari 2026 1 January 2026
- Amendemen PSAK 109 dan PSAK 107 “Pengungkapan - Amendment of SFAS 109 and SFAS 107 “Classification
tentang Klasifikasi dan Pengukuran Instrumen and Measurement of Financial Instruments”
Keuangan”
1 January 2027 1 January 2027
- PSAK 118 “Penyajian dan Pengungkapan dalam Laporan - SFAS 118 “Presentation and Disclosure in Financial
Keuangan” Statements”
Pada saat tanggal otorisasi laporan keuangan As at the authorisation date of these consolidated
konsolidasian, Grup masih mempelajari dampak yang financial statements, the Group is still evaluating the
mungkin timbul dari penerapan standar baru dan potential impact of these new and amended standards
intepretasi dan revisi tersebut pada laporan keuangan and interpretations on the Group’s consolidated financial
konsolidasian Grup. statements.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
5
TATA KELOLA
PERUSAHAAN
GOOD CORPORATE GOVERNANCE
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TATA KELOLA PERUSAHAAN
GOOD CORPORATE GOVERNANCE
Perseroan secara konsisten melakukan pemantauan serta penelaahan
berkala atas efektivitas penerapan GCG di seluruh aktivitas dan unit
kerja. Prinsip-prinsip GCG menjadi fondasi penting untuk mendukung
keberlangsungan usaha secara berkelanjutan. Selain itu, penerapan
GCG berkontribusi pada peningkatan kinerja Perseroan melalui proses
operasional dan alur kerja yang lebih tertata, jelas, dan terukur.
The Company consistently conducts
periodic monitoring and review
of the effectiveness of GCG
implementation across all business
activities and work units. GCG
principles serve as an essential
foundation to support long-term
business sustainability. Moreover,
GCG implementation contributes
to improved performance by
strengthening structured, clear, and
measurable operating processes and
workflows.
DASAR PENERAPAN GCG
GCG LEGAL REFERENCES
Pedoman Tata Kelola Perusahaan yang Baik (GCG) The Company’s Good Corporate Governance (GCG)
Perseroan disusun dengan mengacu pada ketentuan Guidelines are developed with reference to the following
peraturan perundang-undangan yang berlaku, antara lain applicable laws and regulations, among others, as follows:
sebagai berikut:
Peraturan
No
Regulation
1 Undang-Undang Republik Indonesia No. 40 Tahun 2007 tentang Perseroan Terbatas, sebagaimana diubah dengan
Undang-Undang No. 6 tahun 2023 Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022
tentang Cipta Kerja menjadi Undang-Undang.
Law of the Republic of Indonesia No. 40 of 2007 on Limited Liability Companies as amended by Law of the Republic
Indonesia No. 6 of 2023 on Stipulation of Government Regulation in Lie of Law of Republic of Indonesia No. 2 of 2022 on
Job Creation into Law.
2 Undang-Undang Republik Indonesia No. 8 Tahun 1995 tentang Pasar Modal.
Law of the Republic of Indonesia No. 8 of 1995 on Capital Market.
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Peraturan
No Regulation
3 Peraturan Otoritas Jasa Keuangan (POJK) dan Surat Edaran Otoritas Jasa Keuangan (SEOJK), antara lain:
Regulation of the Financial Services Authority (POJK) and Financial Services Authority Circular Letter (SEOJK), as follows:
1. POJK No. 30/POJK.05/2014 tentang Tata Kelola Perusahaan yang Baik Bagi Perusahaan Pembiayaan dan
perubahannya sebagaimana tercantum pada POJK No. 29/POJK.05/2020; | POJK No. 30/POJK.05/2014 on Good
Corporate Governance for Financing Companies and its amendments as stated in POJK No. 29/POJK.05/2020;
2. POJK No. 33/POJK.04/2014 tentang Direksi dan Dewan Komisaris Emiten Atau atau Perusahaan Publik;
POJK No. 33/POJK.04/2014 on the Board of Directors and Board of Commissioners of Issuers or Public Companies;
3. POJK No. 34/POJK.04/2014 tentang Komite Nominasi dan Remunerasi Emiten atau Perusahaan Publik;
POJK No. 34/POJK.04/2014 on the Nomination and Remuneration Committee for Issuers or Public Companies;
4. POJK No. 35/POJK.04/2014 tentang Sekretaris Perusahaan Emiten atau Perusahaan Publik;
POJK No. 35/POJK.04/2014 on Corporate Secretary of Issuers or Public Companies;
5. POJK No. 21/POJK.04/2015 tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka;
POJK No. 21/POJK.04/2015 on Implementation of Corporate Governance Guidelines for Public Company;
6. POJK No. 31/POJK.04/2015 tentang Keterbukaan Fakta atau Informasi Material oleh Emiten atau Perusahaan Terbuka;
| POJK No. 31/POJK.04/2015 on Disclosure of Material Fact or Information by Issuers or the Listed/Public Company;
7. POJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit;
POJK No. 55/POJK.04/2015 on the Establishment and Working Implementation Guidelines for Audit Committee;
8. POJK No. 56/POJK.04/2015 tentang Pembentukan dan Pedoman Penyusunan Piagam Unit Audit Internal;
POJK No. 56/POJK.04/2015 on the Establishment and Guidelines for Drafting an Internal Audit Unit Charter;
9. POJK No. 11/POJK.04/2017 tentang Laporan Kepemilikan atau Setiap Perubahan Kepemilikan Saham Perusahaan
Terbuka; | POJK No. 11/POJK.04/2017 on Ownership Reports or Any Changes in Share Ownership of Public Companies;
10. POJK No. 15/POJK.04/2020 tentang Rencana dan Penyelenggaraan Rapat Umum Pemegang Saham Perusahaan
Terbuka; | POJK No. 15/POJK.04/2020 on the Plan and Holding of the General Meeting of Shareholders of Public
Companies;
11. SEOJK No. 32/SEOJK.04/2015 tentang Pedoman Tata Kelola Perusahaan Terbuka; dan
SEOJK No. 32/SEOJK.04/2015 on Guidelines for the Governance of Public Companies; and
12. SEOJK No. 30/SEOJK.04/2016 tentang Bentuk dan isi Laporan Tahunan Emiten atau Perusahaan Publik.
SEOJK No. 30/SEOJK.04/2016 on the formats and contents of the Annual Report of Issuers or Public Companies.
4 Surat Keputusan Direksi PT Bursa Efek Indonesia No. Kep-00066/BEI/09-2022 tanggal 30 September 2022 perihal
Perubahan Peraturan No. I-E tentang tentang Kewajiban Penyampaian Informasi.
Board of Directors Decree of PT Bursa Efek Indonesia No. Kep00066/BEI/09-2022 dated September 30, 2022 on Changes
of Regulation No. I-E regarding Information Disclosure Mandatory.
5 Anggaran Dasar Perseroan.
The Company’s Articles of Association.
6 Piagam Dewan Komisaris dan Direksi.
Board of Commissioners and Board of Directors Charters.
7 Kode Etik Perseroan.
The Company’s Code of Ethics.
8 Nilai-Nilai Dasar Perseroan (Corporate Core Values) yang terdiri dari Semangat Pendiri (The Founder’s spirit), Filosofi
Perusahaan (Corporate philosophy) dan Prinsip Dalam Misi (Mission’s principle).
Corporate Core Values, consisting of: The Founder’s Spirit, Corporate Philosophy and Mission’s Principles.
PRINSIP-PRINSIP GCG
GCG PRINCIPLES
Perseroan menerapkan lima prinsip utama Tata Kelola The Company implements five key principles of Good
Perusahaan yang Baik (GCG) sebagai landasan dalam Corporate Governance (GCG) as the foundation for
mencapai visi dan misi jangka panjangnya. Penerapan achieving its long-term vision and mission. The application
prinsip‑prinsip ini bertujuan untuk memperkuat of these principles aims to strengthen trust and enhance
kepercayaan serta meningkatkan nilai perusahaan di mata the Company’s value in the eyes of Shareholders and
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Pemegang Saham dan seluruh Pemangku Kepentingan. all Stakeholders. These five principles are known by the
Kelima prinsip tersebut dikenal dengan akronim TARIF, acronym TARIF, namely:
yaitu:
Transparansi Perseroan berkomitmen untuk secara berkesinambungan menyampaikan seluruh informasi
Transparency material secara transparan melalui kanal komunikasi yang mudah diakses oleh pemegang saham
dan para pemangku kepentingan. Penyampaian ini dilakukan untuk memastikan pemenuhan
prinsip keterbukaan informasi dalam penerapan tata kelola perusahaan yang baik.
The Company is committed to consistently disclosing all material information in a transparent
manner through communication channels that are readily accessible to shareholders and
other stakeholders. This approach is intended to ensure compliance with the disclosure and
transparency principle under good corporate governance implementation.
Akuntabilitas Perseroan menegaskan akuntabilitas atas setiap keputusan dan langkah yang ditempuh, serta
Accountability memastikan proses pengelolaan perusahaan dilaksanakan secara baik, adil, dan terukur.
Komitmen ini dijalankan dengan memperhatikan kepentingan pemegang saham dan seluruh
pemangku kepentingan secara seimbang.
The Company upholds full accountability for every decision and action taken and ensures that
corporate management is conducted in a sound, fair, and measurable manner. This commitment
is carried out by balancing the interests of shareholders and all stakeholders.
Pertanggungjawaban Perseroan berkomitmen untuk menjalankan kegiatan usaha dengan senantiasa mengacu pada
Responsibility seluruh peraturan perundang-undangan yang berlaku. Sejalan dengan hal tersebut, Perseroan
juga melaksanakan tanggung jawab sosial kepada masyarakat sebagai bagian dari kontribusi
terhadap pembangunan yang berkelanjutan.
The Company is committed to conducting its business in full compliance with all applicable
laws and regulations. In line with this commitment, the Company also carries out its social
responsibilities to the community as part of its contribution to sustainable development.
Kemandirian Perseroan mengedepankan pengelolaan yang profesional dan menjunjung tinggi independensi,
Independence khususnya dalam setiap proses pengambilan keputusan bisnis. Perseroan memastikan keputusan
dibuat secara objektif, bebas dari benturan kepentingan, serta tidak dipengaruhi intervensi dari
pihak mana pun.
The Company upholds professional management and strong independence, particularly in all
business decision-making processes. The Company ensures that decisions are made objectively,
free from conflicts of interest, and not subject to undue influence or intervention from any party.
Kesetaraan dan Perseroan berkomitmen untuk menjamin perlakuan yang setara dan adil dalam pemenuhan hak-
Keadilan hak seluruh pemangku kepentingan, sesuai dengan ketentuan peraturan perundang-undangan
Equality and Fairness yang berlaku. Prinsip ini diterapkan secara konsisten agar setiap pihak memperoleh akses dan
perlindungan hak yang proporsional.
The Company is committed to ensuring equal and fair treatment in fulfilling the rights of all
stakeholders, in accordance with applicable laws and regulations. This principle is implemented
consistently to ensure that each party receives proportional access to and protection of its rights.
Dalam rangka memperkuat penerapan tata kelola To strengthen the implementation of good corporate
perusahaan yang baik, Perseroan mengacu pada governance, the Company refers to the 2021 Indonesian
Pedoman Umum Governansi Korporasi Indonesia (PUGKI) General Guidelines on Corporate Governance (PUGKI)
2021 sebagai kerangka penyempurnaan GCG. Pedoman as a framework for enhancing its GCG practices. These
ini menjadi dasar integrasi empat prinsip utama, perilaku guidelines underpin the integration of four key principles
beretika, akuntabilitas, transparansi, dan keberlanjutan, of ethical conduct, accountability, transparency, and
guna memperkuat praktik GCG yang telah berjalan sustainability, imed at reinforcing existing governance
agar semakin adaptif, relevan, dan berorientasi pada practices to be more adaptive, relevant, and sustainability-
keberlanjutan. oriented.
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Perilaku Beretika Perseroan menerapkan Perilaku Beretika sebagai landasan dalam pengambilan keputusan dan
Ethical Behaviour pelaksanaan kegiatan usaha dengan menjunjung tinggi kejujuran, integritas, saling menghormati,
serta kepatuhan terhadap ketentuan yang berlaku. Setiap karyawan bertindak secara profesional
untuk menjaga kepercayaan pemangku kepentingan, dengan pengelolaan Perseroan yang
dilaksanakan secara independen tanpa dominasi, benturan kepentingan, maupun intervensi
pihak mana pun.
The Company applies Ethical Behaviour as the foundation for decision-making and business
operations by upholding honesty, integrity, mutual respect, and compliance with applicable
regulations. All employees are expected to act professionally to maintain stakeholder trust, with
the Company managed independently and free from dominance, conflicts of interest, or undue
intervention.
Transparansi Perseroan menerapkan prinsip transparansi melalui penyampaian informasi yang material
Transparency dan relevan secara terbuka, akurat, dan tepat waktu kepada pemangku kepentingan. Selain
memenuhi kewajiban pengungkapan sesuai peraturan perundang-undangan, Perseroan secara
proaktif menyediakan informasi yang mendukung pengambilan keputusan yang objektif dan
bertanggung jawab.
The Company applies the principle of transparency by providing material and relevant
information openly, accurately, and in a timely manner to stakeholders. In addition to meeting
regulatory disclosure requirements, the Company proactively delivers information to support
objective and accountable decision-making.
Akuntabilitas Perseroan memastikan setiap pengelolaan dan kinerja usaha dapat dipertanggungjawabkan
Accountability secara jelas dan terukur. Seluruh aktivitas dijalankan sesuai dengan kepentingan Perseroan
dengan tetap memperhatikan hak dan kepentingan Pemegang Saham serta pemangku
kepentingan lainnya.
The Company ensures that all business management and performance are clearly and
measurably accountable. All activities are conducted in the best interests of the Company while
safeguarding the rights and interests of Shareholders and other stakeholders.
Keberlanjutan Sebagai bagian dari Perilaku Beretika, Perseroan berkomitmen menjalankan kegiatan usaha
Sustainability secara patuh terhadap peraturan serta melaksanakan tanggung jawab sosial dan lingkungan
secara berkelanjutan. Komitmen ini diwujudkan melalui upaya penciptaan nilai jangka panjang
yang seimbang antara kinerja bisnis dan agenda keberlanjutan.
As part of its ethical conduct, the Company is committed to operating in compliance with
regulations while carrying out sustainable social and environmental responsibilities. This
commitment is reflected in efforts to create long-term value by balancing business performance
with sustainability objectives.
KERANGKA PENERAPAN TATA KELOLA PERUSAHAAN
CORPORATE GOVERNANCE IMPLEMENTATION FRAMEWORK
Terdapat 3 (tiga) komponen utama yang membentuk The 3 (three) key components that form the framework for
kerangka penerapan Tata Kelola Perusahaan yang Baik the implementation of Good Corporate Governance (GCG)
(GCG) di lingkungan Perseroan, yaitu sebagai berikut: within the Company are as follows:
1. Governance Structure, struktur tata kelola yang terdiri 1. Governance Structure, which refers to the
dari organ utama dan organ pendukung. governance structure consisting of the main organs
and supporting organs.
2. Governance Process, proses dan mekanisme kerja 2. Governance Process, which is the work process and
atas organ tata kelola. mechanism for the governance organs.
3. Governance Outcome, hasil dan penerapan tata 3. Governance Outcome, which is the result of
kelola dengan tujuan akhir mencapai “good corporate governance implementation with the ultimate goal
citizen”. of achieving a “good corporate citizen”.
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Struktur Tata Kelola
Governance Structure
Struktur tata kelola perusahaan berfungsi untuk menilai The corporate governance structure serves to assess
kecukupan struktur dan infrastruktur penerapan GCG, the adequacy of the structure and infrastructure for
sehingga pelaksanaannya dapat memenuhi ekspektasi implementing GCG, so that its implementation can meet
para pemangku kepentingan. Perseroan memiliki the expectations of stakeholders. The Company has a
struktur tata kelola yang meliputi Dewan Komisaris, corporate governance structure that includes a Board
Direksi, komite‑komite, serta satuan kerja pendukung, of Commissioners, Board of Directors, committees, and
yang seluruhnya didukung oleh infrastruktur GCG supporting work units, all of which are supported by a GCG
berupa kebijakan, prosedur internal, sistem informasi infrastructure in the form of policies, internal procedures,
manajemen, serta uraian tugas dan tanggung jawab yang management information systems, and clear job descriptions
jelas bagi setiap elemen organisasi. and responsibilities for each element of the organization.
Mengacu pada Undang‑Undang Nomor 40 Tahun Referring to Law Number 40 of 2007 concerning Limited
2007 tentang Perseroan Terbatas, sebagaimana telah Liability Companies, as amended by Law Number 6 of 2023
diubah dengan Undang‑Undang Nomor 6 Tahun 2023 concerning the Stipulation of Government Regulation in
tentang Penetapan Peraturan Pemerintah Pengganti Lieu of Law Number 2 of 2022 concerning Job Creation,
Undang‑Undang Nomor 2 Tahun 2022 tentang Cipta the Company’s governance structure consists of:
Kerja, struktur tata kelola Perseroan terdiri atas:
Organ Utama: Main Organs:
1. Rapat Umum Pemegang Saham (RUPS) sebagai 1. The General Meeting of Shareholders (GMS), which
forum bagi Pemegang Saham untuk membahas dan serves as a forum for Shareholders to discuss and
memutuskan hal terkait Perseroan sesuai kewenangan decide matters related to the Company in accordance
yang diatur dalam peraturan; with the authority provided by regulations;
2. Dewan Komisaris sebagai organ pengawasan atas 2. The Board of Commissioners, which acts as a supervisory
pengelolaan Perseroan oleh Direksi; dan body over the management of the Company by the
Board of Directors; and
3. Direksi sebagai organ yang mengelola dan mewakili 3. The Board of Directors, which manages and represents
Perseroan. the Company.
Setiap organ menjalankan tugas dan fungsi secara Each organ carries out its duties and functions
independen demi kepentingan Perseroan. independently for the benefit of the Company.
Organ Pendukung: Supporting Organs:
1. Dewan Komisaris dibantu oleh Komite Audit serta 1. The Board of Commissioners is assisted by the Audit
Komite Nominasi dan Remunerasi dalam tugas Committee and the Nomination and Remuneration
pengawasan; dan Committee in its supervisory duties; and
2. Direksi didukung oleh fungsi Audit Internal dan 2. The Board of Directors is supported by the Internal
Sekretaris Perusahaan dalam operasional. Audit Function and the Corporate Secretary in its
operations.
Proses Tata Kelola
Governance Process
Proses tata kelola (governance process) bertujuan The governance process aims to evaluate the effectiveness
untuk menilai sejauh mana efektivitas penerapan of GCG principles implementation as well as the adequacy
prinsip‑prinsip GCG, serta memastikan kecukupan of its supporting structures and infrastructures to
struktur dan infrastruktur yang mendukungnya, sehingga ensure that outcomes align with the expectations of the
pelaksanaannya menghasilkan nilai yang sejalan dengan Company’s stakeholders. To achieve this, the Company
harapan seluruh pemangku kepentingan Perseroan. has developed standardized guidelines that outline the
Untuk mendukung efektivitas tersebut, Perseroan telah duties and responsibilities of each governance organ
menetapkan pedoman dan standar operasional yang and all employees to ensure operational activities are
menjadi acuan bagi setiap organ tata kelola serta seluruh conducted effectively and responsibly.
karyawan dalam menjalankan tugas dan tanggung
jawabnya agar pelaksanaan kegiatan operasional
berlangsung optimal.
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Pedoman ini bersifat dinamis dan dapat diperbarui sesuai These guidelines are dynamic and adaptable to business
kebutuhan bisnis dan perkembangan regulasi terkini. needs and regulatory developments. The complete set
Seluruh dokumen pedoman tata kelola tersebut dapat of governance guidelines is available on the Company’s
diakses melalui situs web resmi Perseroan di: official website at: garudafood.com/pedoman-tata-kelola
garudafood.com/pedoman-tata-kelola
Hasil Tata Kelola
Governance Outcome
Hasil tata kelola (governance outcome) bertujuan untuk Governance outcomes aim to assess the quality of the
menilai kualitas hasil akhir dari penerapan prinsip‑prinsip final results of the implementation of Good Corporate
Tata Kelola Perusahaan yang Baik (GCG), guna memastikan Governance (GCG) principles, to ensure that these results
bahwa hasil tersebut memenuhi ekspektasi para meet the expectations of stakeholders. These outcomes
pemangku kepentingan. Capaian ini merupakan refleksi reflect the effectiveness of GCG implementation,
dari efektivitas penerapan prinsip GCG yang didukung supported by adequate governance structures and
oleh struktur dan infrastruktur tata kelola yang memadai. infrastructure.
Tingkat keberhasilan penerapan GCG di lingkungan The effectiveness of GCG practices within the Company
Perseroan tercermin melalui governance outcomes is reflected in the governance outcomes realized
yang telah dicapai, baik dari sisi kualitatif maupun across both qualitative and quantitative aspects. These
kuantitatif. Hasil ini menunjukkan konsistensi Perseroan outcomes reaffirm the Company’s commitment to
dalam menjalankan praktik tata kelola yang transparan, transparent, accountable, and sustainability‑driven
bertanggung jawab, dan berorientasi pada keberlanjutan. corporate governance.
Berikut merupakan ruang lingkup hasil penerapan The following outlines the scope of the outcomes of the
(outcome) GCG yang telah dicapai Perseroan pada aspek implementation of GCG that the Company has achieved
kualitatif dan kuantitatif: in both qualitative and quantitative aspects:
1. Kecukupan transparansi laporan; 1. Adequate transparency in reporting;
2. Kepatuhan terhadap peraturan perundang-undangan; 2. Compliance with laws and regulations;
3. Peningkatan kualitas sumber daya manusia; 3. Improvement in human resources quality;
4. Perlindungan konsumen; 4. Consumer protection;
5. Objektivitas dalam melakukan penilaian (assessment) 5. Objectivity in conducting assessments or audits; and/or
atau audit; dan/atau
6. Kinerja Perseroan seperti rentabilitas, efisiensi, dan 6. Company performance in terms of profitability,
permodalan. efficiency, and capital.
PENILAIAN GCG
GCG ASSESSMENT
Setiap tahun, Perseroan melaksanakan evaluasi Each year, the Company conducts an evaluation of its Good
penerapan Tata Kelola Perusahaan yang Baik (GCG) melalui Corporate Governance (GCG) implementation through
mekanisme self‑assessment. Penilaian ini mencakup a self‑assessment mechanism. The assessment covers
sejumlah indikator yang menilai tingkat pemenuhan indicators measuring compliance with prevailing laws and
terhadap ketentuan peraturan perundang‑undangan regulations, as well as the application of GCG principles
serta penerapan prinsip‑prinsip GCG dalam seluruh across all corporate activities and decision‑making
aktivitas dan pengambilan keputusan perusahaan. processes.
Berdasarkan hasil evaluasi dan penilaian yang dilakukan Based on the results of the evaluation and assessment
oleh Dewan Komisaris, penerapan GCG di lingkungan conducted by the Board of Commissioners, the
Perseroan selama tahun 2025 telah berjalan dengan baik implementation of GCG within the Company during 2025
dan efektif. has been carried out well and effectively.
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RAPAT UMUM PEMEGANG SAHAM
GENERAL MEETING OF SHAREHOLDERS
Rapat Umum Pemegang Saham (RUPS) merupakan organ tertinggi dalam struktur tata kelola
Perseroan yang memiliki kewenangan di luar Direksi dan Dewan Komisaris, sesuai dengan
ketentuan yang tercantum dalam Anggaran Dasar serta peraturan perundang‑undangan yang
berlaku. RUPS berperan sebagai forum utama bagi para Pemegang Saham untuk menyalurkan
haknya, antara lain memberikan suara, menyampaikan pandangan, serta memperoleh
informasi mengenai arah kebijakan strategis dan pengelolaan Perseroan.
RUPS terdiri atas dua jenis, yaitu RUPS Tahunan dan RUPS Luar Biasa. RUPS Tahunan
diselenggarakan sekali setiap tahun, paling lambat enam (6) bulan setelah tahun buku berakhir,
atau sesuai ketentuan yang ditetapkan oleh Otoritas Jasa Keuangan (OJK). Sementara itu, RUPS
Luar Biasa dapat dilaksanakan sewaktu‑waktu apabila terdapat kebutuhan atau peristiwa
tertentu yang memerlukan keputusan dari Pemegang Saham.
The General Meeting of Shareholders (GMS) is the highest authority in the Company’s governance
structure, with powers beyond those of the Board of Directors and Board of Commissioners, in accordance
with the provisions set forth in the Articles of Association and applicable laws and regulations. The GMS
serves as the main forum for Shareholders to exercise their rights, including voting, expressing their views,
and obtaining information regarding the Company’s strategic policy direction and management.
There are two types of GMS,
namely the Annual GMS and the
Extraordinary GMS. The Annual
GMS is held once a year, no
later than six (6) months after
the end of the fiscal year, or in
accordance with the provisions
stipulated by the Financial Services
Authority (OJK). Meanwhile, the
Extraordinary GMS can be held
at any time if there is a need
or certain events that require a
decision from the Shareholders.
Landasan Hukum
Legal Bases
RUPS diselenggarakan dengan mengacu pada ketentuan The GMS is conducted with reference to:
antara lain:
1. Undang-Undang No. 40 tahun 2007 tentang Perseroan 1. Law No. 40 of 2007 on Limited Liability Companies
Terbatas (“UUPT”) sebagaimana diubah dengan (“UUPT”) as amended by Law No. 6 of 2023 Stipulation
Undang-Undang No. 6 tahun 2023 Penetapan Peraturan of Government Regulation in Lieu of Law No. 2 of 2022
Pemerintah Pengganti Undang-Undang No. 2 Tahun on Job Creation into Law;
2022 tentang Cipta Kerja menjadi Undang-Undang;
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2. Peraturan OJK No.15/POJK.04/2020 tentang Rencana 2. OJK Regulation No. 15 POJK.04/2020 on the Planning of
Penyelenggaraan Rapat Umum Pemegang Saham General Meeting of Shareholders of Public Companies
Perusahaan Terbuka (“POJK 15/2020”); (“POJK 15/2020”);
3. Peraturan OJK No. 16/POJK.04/2020 tentang 3. OJK Regulation No. 16/POJK.04/2020 on Electronic
Pelaksanaan Rapat Umum Pemegang Saham Implementation of General Meeting of Shareholders
Perusahaan Terbuka secara Elektronik (“POJK (“POJK 16/2020”);
16/2020”);
4. Anggaran Dasar Perseroan; dan 4. The Company’s Articles of Association; and
5. Nilai-Nilai Dasar Perusahaan (Corporate Core Values) 5. Corporate Core Values, namely The Founder’s Spirit,
yang terdiri dari Semangat Pendiri (The Founder’s Corporate Philosophy and Mission’s Principles.
spirit), Filosofi Perusahaan (Corporate Philosophy)
dan Prinsip Dalam Misi (Mission’s Principle).
Pelaksanaan Rapat Umum Pemegang Saham (RUPS) Tahun 2025
Implementation of General Meeting of Shareholders (GMS) in 2025
Rapat Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders
(RUPST) (AGMS)
Tanggal dan Pelaksanaan RUPST 2025
Date and Execution of AGMS 2025
Hari/Tanggal | Day/Date: Tempat | Venue:
Kamis/24 April 2025 Ballroom Arosa 1 dan Arosa 2 | Ballroom Arosa 1 and Arosa 2
Thursday/April 24, 2025 Hotel Arosa Jakarta
JI. RC Veteran No. 3, RT 09/RW 06
Jakarta Selatan 12330.
Kehadiran Pemegang Saham
Shareholders’ Attendance
RUPST Tahun 2025 dihadiri oleh pemegang saham dan/atau The 2025 AGMS was attended by shareholders and/or their
kuasanya yang mewakili 35.753.568.151 saham dengan hak proxies representing 35,753,568,151 shares carrying valid
suara yang sah, atau setara dengan 96,951% dari seluruh voting rights, equivalent to 96.951% of the total issued
saham dengan hak suara yang sah yang telah dikeluarkan shares with valid voting rights of the Company. The meeting
oleh Perseroan. Rapat tersebut juga dihadiri oleh anggota was also attended by the members of the Company’s Board
Dewan Komisaris dan Direksi Perseroan sebagai berikut: of Commissioners and Board of Directors as follows:
Hartono Atmadja Komisaris | Commissioner
Prof. Dorodjatun Kunjoro-Jakti, Ph.D Komisaris Independen | Independent Commissioner
Andi Chandra Komisaris Independen | Independent Commissioner
Hardianto Atmadja Direktur Utama | President Director
Robert Chandrakelana Adjie Direktur | Director
Fransiskus Johny Soegiarto Direktur | Director
Johannes Setiadharma Direktur | Director
Swadheen Sharma Direktur | Director
Tahapan Pelaksanaan RUPST
AGMS Implementation Stage
Tahapan penyelenggaraan RUPST Perseroan tahun 2025 The stages of the Company’s 2025 AGMS implementation
disajikan pada tabel berikut: are presented in the following table:
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Pemberitahuan Perseroan telah menyampaikan pemberitahuan mata acara RUPST kepada Otoritas Jasa
Notice Keuangan (OJK) pada 5 Maret 2025 melalui surat No. 049/LO-LGL/III/2025.
The Company submitted the notification of the AGMS (RUPST) agenda items to the Financial
Services Authority (OJK) on March 5, 2025, through letter No. 049/LO-LGL/III/2025.
Pengumuman Perseroan telah melakukan pengumuman RUPST melalui situs KSEI (eASY.KSEI), situs web
Announcement Perseroan, dan situs web Bursa Efek pada tanggal 12 Maret 2025.
The Company announced the AGMS (RUPST) through the KSEI website (eASY.KSEI), the
Company’s website, and the Stock Exchange website on March 12, 2025.
Pemanggilan Pemanggilan RUPST telah diumumkan melalui situs web penyedia e-RUPS (eASY.KSEI), situs
Invitation web Bursa Efek, serta situs web Perseroan pada 27 Maret 2025.
The notice of the AGMS was published on the e-RUPS provider’s website (eASY.KSEI), the Stock
Exchange website, and the Company’s website on March 27, 2025.
Pelaksanaan Rapat Umum Pemegang Saham Tahunan (RUPST) diselenggarakan pada 24 April 2025,
Implementation bertempat di Hotel Arosa Jakarta.
The Annual General Meeting of Shareholders (AGMS) was held on April 24, 2025, at Hotel
Arosa Jakarta.
Hasil dan Keputusan Ringkasan Risalah RUPST telah diumumkan melalui situs web Bursa Efek serta situs web
Results and Decisions Perseroan pada 28 April 2025.
The summary of the Minutes of the AGMS was published on the Stock Exchange website and
the Company’s website on April 28, 2025.
Hasil Keputusan RUPST 2025
Resolution of the 2025 AGMS
Seluruh keputusan yang dihasilkan dalam RUPS Tahunan telah All resolutions adopted at the AGMS have been set forth
dinyatakan dalam Akta Berita Acara Rapat No. 27 tertanggal in the Deed of Minutes of Meeting No. 27 dated April 24,
24 April 2025 , yang dibuat oleh Liestiani Wang, S.H., M.Kn, 2025, drawn up by Liestiani Wang, S.H., M.Kn, a Notary in
Notaris di Jakarta Selatan, dengan rincian sebagai berikut: South Jakarta, with details as follows:
Mata Acara 1 Perseroan telah menyampaikan pemberitahuan mata acara RUPST kepada Otoritas Jasa
1st Agenda Keuangan (OJK) pada 5 Maret 2025 melalui surat No. 049/LO-LGL/III/2025.
The Company submitted the notification of the AGMS (RUPST) agenda items to the
Financial Services Authority (OJK) on March 5, 2025, through letter No. 049/LO-LGL/
III/2025.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.753.568.151 saham I shares 0 0
(100%) 0% 0%
Total Suara Setuju | Total Agree 35.753.568.151 saham I shares
Keputusan Rapat 1. Menyetujui dan menerima dengan baik Laporan Tahunan Perseroan untuk tahun buku
Resolutions yang berakhir pada tanggal 31 Desember 2024 termasuk Laporan Tugas Pengawasan
Dewan Komisaris Perseroan dan Direksi Perseroan.
To approve and accept the Company’s Annual Report for the financial year ended on
December 31, 2024, including the Board of Commissioners’ Supervisory Report and the
Board of Directors’ Report.
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2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2024 yang telah diaudit oleh Akuntan Publik Ely dengan nomor
izin AP.1737 dari Kantor Akuntan Publik Rintis, Jumadi, Rianto & Rekan (anggota
firma PWC Global Network) sebagaimana tercantum dalam laporannya nomor:
00364/2.1457/AU.1/04/1737-4/1/III/2025 tanggal 24 Maret 2025 dengan pendapat
wajar dalam semua hal yang material.
To ratify the Company’s Financial Statements for the financial year ended on December
31, 2024 which have been audited by the Public Accountant Ely with license number
AP. 1737 from Public Accounting Firm Rintis, Jumadi, Rianto & Rekan (member firm of
PWC Global Network) as stated in its report number 00364/2.1457/AU.1/04/1737-4/1/
III/2025, dated March 24, 2025, with fairness opinion, in all material respects.
3. Memberikan pelunasan dan pembebasan kepada anggota Direksi Perseroan dan
anggota Dewan Komisaris Perseroan dari seluruh tanggung jawab (acquit et de charge)
atas semua tindakan-tindakan yang dilakukan oleh anggota Direksi dan anggota Dewan
Komisaris selama tahun buku 2024.
To grant release and discharge to the members of the Board of Directors and the
Board of Commissioners of the Company from all responsibilities (acquit et de charge)
for all actions taken by the members of the Board of Directors and the Board of
Commissioners during the 2024 financial year.
Tindak Lanjut/Realisasi Mata Acara Rapat Pertama telah terealisasi.
Follow-up/Realization The first Meeting Agenda has been realized.
Mata Acara 2 Persetujuan atas penggunaan laba bersih Perseroan untuk tahun buku yang berakhir pada
2nd Agenda tanggal 31 Desember 2024.
Approval of the use of Company’s net profit for the financial year ended on December 31,
2024.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.753.568.151 saham I shares 0 0
(100%) 0% 0%
Total Suara Setuju | Total Agree 35.753.568.151 saham I shares
Keputusan Rapat Menyetujui penggunaan laba bersih yang dapat diatribusikan kepada pemilik induk,
Resolutions untuk tahun buku yang berakhir pada tanggal 31 Desember 2024, yaitu sebesar
Rp624.470.577.279,00 (enam ratus dua puluh empat miliar empat ratus tujuh puluh
juta lima ratus tujuh puluh tujuh ribu dua ratus tujuh puluh sembilan Rupiah) ditetapkan
penggunaannya dengan rincian sebagai berikut.
Approve the use of net profit attributable to owners of the parent company, for the
financial year ended December 31, 2024, amounting to Rp624,470,577,279.00 (six hundred
twenty four billion four hundred seventy million five hundred seventy seven thousand two
hundred seventy nine Rupiah) to be appropriated as follows:
1. Sebesar Rp9,5 (sembilan koma lima Rupiah) per lembar saham atau sekitar
Rp350.337.208.123,00 (tiga ratus lima puluh miliar tiga ratus tiga puluh tujuh juta
dua ratus delapan ribu seratus dua puluh tiga Rupiah) atau sekitar 56,10% (lima puluh
enam koma satu nol persen) dari laba tahun buku 2024 yang dapat diatribusikan
kepada pemilik induk, ditetapkan sebagai dividen tunai tahun buku 2024 dan akan
dibagikan secara tunai pada tanggal 21 Mei 2025 kepada seluruh pemegang saham
yang terdaftar di Daftar Pemegang Saham pada tanggal 07 Mei 2025 pada pukul 16:00
WIB. Selanjutnya memberikan kuasa dan wewenang kepada Direksi Perseroan untuk
mengatur tata cara pembayaran dividen tunai termaksud.
The amount of Rp9.5 (nine point five Rupiah) per share or approximately
Rp350,337,208,123.00 (three hundred fifty billion three hundred thirty-seven million
two hundred eight thousand one hundred twenty three Rupiah) or approximately
56.10% (fifty six point one zero percent) of the profit for the financial year 2024
attributable to owners of the parent, to be declared as cash dividend for the financial
year 2024 and to be distributed in
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cash on May 21, 2025 to all shareholders registered in the Register of Shareholders on
May 07, 2025 at 16:00 WIB. Furthermore, the Board of Directors of the Company is
authorized to regulate the procedures for the payment of the cash dividend.
2. Sebesar Rp2.000.000.000,00 (dua miliar Rupiah) ditetapkan sebagai cadangan wajib
untuk memenuhi ketentuan Pasal 70 Undang-Undang Perseroan Terbatas No. 40 Tahun
2007, yang penggunaannya sesuai dengan Pasal 20 Anggaran Dasar Perseroan.
The amount of Rp2,000,000,000.00 (two billion Rupiah) shall be designated as
mandatory reserve to fulfil the provisions of Article 70 of the Limited Liability Company
Law No. 40 of 2007, the use of which shall be in accordance with Article 20 of the
Company’s Articles of Association.
3. Sisanya sebesar Rp272.133.369.156,00 (dua ratus tujuh puluh dua miliar seratus tiga
puluh tiga juta tiga ratus enam puluh sembilan ribu seratus lima puluh enam Rupiah)
digunakan sebagai cadangan umum yang belum ditentukan penggunaannya.
The remaining amount of Rp272,133,369,156.00 (two hundred seventytwo billion one
hundred thirty-three million three hundred sixty-nine thousand one hundred fifty-six
Rupiah) was used as undesignated general reserve.
Tindak Lanjut/Realisasi Mata Acara Rapat Kedua telah terealisasi.
Follow-up/Realization The Second Meeting Agenda has been realized.
Mata Acara 3 Persetujuan penetapan honorarium dan tunjangan bagi anggota Dewan Komisaris
3 Agenda
rd Perseroan serta besarnya gaji dan tunjangan bagi anggota Direksi untuk tahun buku 2025.
Approval of the determination of the honorarium and benefit for the Company’s Board
of Commissioners and the amount of salary and benefits for the Company’s Board of
Directors for the financial year ended on December 31, 2025.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.453.839.251 saham I shares 0 299.728.900
(99,1616812%) 0% 0,8383188%
Total Suara Setuju | Total Agree 35.453.839.251 saham I shares
Keputusan Rapat 1. Menyetujui pemberian kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk
Resolutions menetapkan honorarium, gaji, fasilitas, tunjangan dan paket remunerasi lainnya bagi
anggota Direksi Perseroan dan Dewan Komisaris Perseroan untuk tahun buku 2025
dengan memperhatikan kondisi Keuangan Perseroan.
Approve the grant power and authority to the Board of Commissioners to determine
the honorarium, salaries, facilities, benefit and other remuneration package for
members of the Board of Directors and Board of Commissioners for the year 2025
taking into account the Company’s financial condition.
2. Memberikan kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk
menetapkan besarnya pembagiannya di antara anggota Dewan Komisaris Perseroa
dan anggota Direksi Perseroan, dengan memperhatikan ketentuan anggaran dasar
Perseroan serta peraturan dan ketentuan yang berlaku.
To grant power and authority to the Board of Commissioners of the Company
to determine the amount of its allocation between the members of Board of
Commissioners and member of Board of Directors, taking into consideration to the
provision of articles of association of the Company and applicable regulation and
provision.
Tindak Lanjut/Realisasi Mata Acara Rapat Ketiga telah terealisasi.
Follow-up/Realization The Third Meeting Agenda has been realized.
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Mata Acara 4 Persetujuan atas penunjukan Akuntan Publik Perseroan untuk mengaudit laporan keuangan
4 Agenda
th Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2025.
Approval of the appointment of the Company’s Public Accountant to audit the Company’s
financial statement for the financial year ended on December 31, 2025.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.711.421.551 saham I shares 0 42.146.600
(99,8821192%) 0% 0,1178808%
Total Suara Setuju | Total Agree 35.711.421.551 saham I shares
Keputusan Rapat 1. Menyetujui pemberian dan kewenangan kepada Dewan Komisaris Perseroan untuk
Resolutions melakukan penunjukan Kantor Akuntan Publik yang terdaftar di Otoritas Jasa Keuangan
untuk mengaudit Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2025, dengan tetap mempertimbangkan rekomendasi dari
Komite Audit Perseroan.
Approved the granting of power and authority to the Company’s Board of
Commissioners to appoint a Public Accountant Firm registered in the Financial Services
Authority to audit the Company’s Financial Statements for the financial year ending
December 31, 2025, while taking into account the recommendations of the Company’s
Audit Committee.
2. Menyetujui pemberian kuasa dan kewenangan kepada Dewan Komisaris Perseroan
untuk menetapkan persyaratan lain dan besaran jasa audit dengan memperhatikan
kewajaran serta ruang lingkup pekerjaan audit.
Approved the granting of power and authority to the Company’s Board of
Commissioners to determine other requirements and the amount of audit services by
taking into account the fairness and scope of audit work.
Tindak Lanjut/Realisasi Mata Acara Rapat Keempat telah terealisasi.
Follow-up/Realization The Fourth Meeting Agenda has been realized.
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of
(RUPSLB) Shareholders (EGMS)
Tanggal dan Pelaksanaan RUPSLB Tanggal 24 April 2025
Date and Execution of the EGMS on April 24, 2025
Hari/Tanggal | Day/Date: Tempat | Venue:
Kamis/24 April 2025 Ballroom Arosa 1 dan Arosa 2 | Ballroom Arosa 1 and Arosa 2
Thursday/April 24, 2025 Hotel Arosa Jakarta
JI. RC Veteran No. 3, RT 09/RW 06
Jakarta Selatan 12330.
Kehadiran Pemegang Saham
Shareholders’ Attendance
RUPSLB Tahun tanggal 24 April 2025 dihadiri oleh The EGMS on April 24, 2025 was attended by shareholders
pemegang saham dan/atau kuasanya yang mewakili and/or their proxies representing 35,753,566,351 shares
35.753.566.351 saham dengan hak suara yang sah, carrying valid voting rights, equivalent to 96.951% of
atau setara dengan 96,951% dari seluruh jumlah saham the Company’s total issued shares with valid voting
dengan hak suara yang sah yang telah dikeluarkan oleh rights. The meeting was also attended by the members
Perseroan. Rapat juga dihadiri oleh anggota Dewan of the Company’s Board of Commissioners and Board of
Komisaris dan Direksi Perseroan sebagai berikut: Directors as follows:
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Hartono Atmadja Komisaris | Commissioner
Prof. Dorodjatun Kunjoro-Jakti, Ph.D Komisaris Independen | Independent Commissioner
Andi Chandra Komisaris Independen | Independent Commissioner
Hardianto Atmadja Direktur Utama | President Director
Robert Chandrakelana Adjie Direktur | Director
Fransiskus Johny Soegiarto Direktur | Director
Johannes Setiadharma Direktur | Director
Swadheen Sharma Direktur | Director
Tahapan Pelaksanaan RUPSLB Tanggal 24 April 2025
Implementation Stage of EGMS on April 24, 2025
Tahapan penyelenggaraan RUPSLB Perseroan 24 April The implementation stages of the Company’s EGMS on
2025 disajikan pada tabel berikut: April 24, 2025 are presented in the following table:
Pemberitahuan Perseroan telah menyampaikan pemberitahuan mata acara RUPSLB kepada Otoritas Jasa
Notice Keuangan (OJK) pada 5 Maret 2025 melalui surat No. 050/LO-LGL/III/2025.
The Company submitted the notification of the EGMS agenda items to the Financial Services
Authority (OJK) on March 5, 2025, through letter No. 050/LO-LGL/III/2025.
Pengumuman Perseroan telah melakukan pengumuman RUPSLB melalui situs KSEI (eASY.KSEI), situs web
Announcement Perseroan, dan situs web Bursa Efek pada tanggal 12 Maret 2025.
The Company announced the EGMS through the KSEI website (eASY.KSEI), the Company’s
website, and the Stock Exchange website on March 12, 2025.
Pemanggilan Pemanggilan RUPSLB telah diumumkan melalui situs web penyedia e-RUPS (eASY.KSEI), situs
Invitation web Bursa Efek, serta situs web Perseroan pada 27 Maret 2025.
The notice of the EGMS was published on the e-RUPS provider’s website (eASY.KSEI), the Stock
Exchange website, and the Company’s website on March 27, 2025.
Pelaksanaan RUPSLB diselenggarakan pada 24 April 2025, bertempat di Hotel Arosa Jakarta.
Implementation The EGMS was held on April 24, 2025, at Hotel Arosa Jakarta.
Hasil dan Keputusan Ringkasan Risalah RUPSLB telah diumumkan melalui situs web Bursa Efek serta situs web
Results and Decisions Perseroan pada 28 April 2025.
The summary of the Minutes of the EGMS was published on the Stock Exchange website and
the Company’s website on April 28, 2025.
Hasil Keputusan RUPSLB Tanggal 24 April 2025
Resolution of the EGMS on April 24, 2025
Seluruh keputusan yang dihasilkan dalam RUPS Luar Biasa All resolutions adopted at the EGMS have been set forth
telah dinyatakan dalam Akta Berita Acara Rapat No. 28 in the Deed of Minutes of Meeting No. 28 dated April 24,
tertanggal 24 April 2025, yang dibuat oleh Liestiani Wang, 2025, drawn up by Liestiani Wang, S.H., M.Kn, a Notary in
S.H., M.Kn, Notaris di Jakarta Selatan, dengan rincian South Jakarta, with details as follows:
sebagai berikut:
Mata Acara 1 Persetujuan atas rencana pembelian Kembali saham Perseroan sesuai dengan Peraturan
1 Agenda
st Otoritas Jasa Keuangan No. 29 Tahun 2023 tentang Pembelian Kembali Saham Yang
dikeluarkan oleh Perusahaan Terbuka.
Approval of the Company’s shares buyback plan in accordance with the Financial Services
Authority Regulation No. 29 Year 2023 regarding Buyback of Shares Issued by the Public
Company.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
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Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.753.565.251 saham I shares 100 1.000
(99,9999969%) (0,0000003%) (0,0000028%)
Total Suara Setuju | Total Agree 35.753.565.351 saham I shares
Keputusan Rapat 1. Menyetujui pembelian kembali atas saham Perseroan yang telah dikeluarkan
Resolutions dan tercatat di Bursa Efek Indonesia (“BEI”) dalam jumlah maksimum sebesar
Rp50.000.000.000,00 (lima puluh miliar Rupiah) termasuk biaya perantara pedagang
efek dan biaya lainnya dengan perkiraan saham yang dibeli adalah sebesar 0,35% (nol
koma tiga lima persen) atau sebanyak 130.562.827 (seratus tiga puluh juta lima ratus
enam puluh dua ribu delapan ratus dua puluh tujuh) lembar saham dari total saham
yang dikeluarkan oleh Perseroan (“Pembelian Kembali Saham Perseroan”) yang mana
Pembelian Kembali Saham Perseroan akan dilakukan secara bertahap dalam waktu
paling lama 12 (dua belas) bulan setelah tanggal RUPSLB.
Approve the buyback of the Company’s shares which have been issued and listed on
the Indonesia Stock Exchange (“IDX”) in the maximum amount of Rp50,000,000,000
(fifty billion Rupiah) including securities brokerage fees and other costs with an
estimate of the shares purchased being amounting to 0.35% (zero point three five
percent) or 130.562.827 (one hundred thirty million five hundred sixty two thousand
eight hundred twenty seven) shares of the total shares issued by the Company
(“Company’s Share Buyback”) where the Company’s Share Buyback will be carried out
gradually within a maximum period of 12 (twelve) months after the date of the EGMS.
The Company’s Share Buyback will be conducted through IDX or outside IDX.
2. Pembelian Kembali Saham tersebut dapat dilakukan melalui BEI maupun di luar BEI.
Menyetujui pemberian wewenang dan/atau kuasa kepada Direksi Perseroan untuk
melakukan segala tindakan yang diperlukan demi tercapainya keputusan sebagaimana
dimaksud dalam butir 1 di atas, dan dengan tetap memperhatikan peraturan
perundang-undangan yang berlaku.
Approve the granting of authority and/or power to the Company’s Board of Directors
to carry out all necessary actions to achieve the decisions referred to in point 1 above,
and taking into account the applicable laws and regulations.
Tindak Lanjut/Realisasi Mata Acara Rapat Pertama telah terealisasi.
Follow-up/Realization The first Meeting Agenda has been realized.
Mata Acara 2 Persetujuan atas Perubahan Susunan Dewan Komisaris Perseroan.
2 Agenda
nd Approval of changes to the composition of the Board of Commissioners of the Company.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.711.419.651 saham I shares 100 42.146.600
(99,8821189%) (0,0000003%) (0,1178808%)
Total Suara Setuju | Total Agree 35.711.419.751 saham I shares
Keputusan Rapat 1. Menerima pengunduran diri Tuan Donald Reginald Gadsden dari jabatannya sebagai
Resolutions Komisaris Perseroan terhitung sejak ditutupnya Rapat ini.
Accept the resignation of Mr Donald Reginald Gadsden from his position as
Commissioner of the Company effective as of the closing of this Meeting.
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2. Menyetujui pengangkatan Tuan Haijiang Gu terhitung sejak ditutupnya Rapat ini,
untuk masa jabatan yang berlaku efektif sejak ditutupnya Rapat ini sampai dengan
berakhirnya sisa masa jabatan dari anggota Komisaris Perseroan yang digantikannya
sebagaimana dirujuk pada butir 1 diatas, yaitu sampai dengan ditutupnya RUPS
tahunan yang diselenggarakan pada tahun 2028, dengan tidak mengurangi hak Rapat
Umum Pemegang Saham untuk memberhentikan sewaktu-waktu.
Approved the appointment of Mr Haijiang Gu effective as of the closing of this Meeting,
for a term of office effective as of the closing of this Meeting until the expiry of the
remaining term of office of the member of the Company’s Board of Commissioners he
replaced as referred to in point 1 above, until the closing of the annual GMS held in
2028, without prejudice to the right of the General Meeting of Shareholders to dismiss
him at any time.
3. Memberikan kuasa dan wewenang kepada Direksi Perseroan, baik sendiri-sendiri
maupun bersama-sama dengan hak subtitusi untuk melakukan segala tindakan yang
diperlukan berkaitan dengan keputusan mata acara Rapat ini, termasuk namun tidak
terbatas pada menegaskan dan/atau menyusun kembali isi keputusan mata acara Rapat
ini ke dalam suatu akta notaris dan menyampaikan kepada instansi yang berwenang
untuk mendapatkan persetujuan dan/atau surat penerimaan pemberitahuan
perubahan data Perseroan, melakukan segala sesuatu yang dipandang perlu dan
berguna untuk keperluan tersebut dengan tidak ada satu pun yang dikecualikan.
Granting power and authority to the Board of Directors of the Company, either
individually or jointly with the right of substitution to take all necessary actions related
to the resolutions of this agenda item of the Meeting, including but not limited to
confirming and/or recompiling the contents of the resolutions of this agenda item of
the Meeting into a notarial deed and submitting to the competent authority to obtain
approval and/or notification receipt letter of changes in the Company’s data, doing
everything deemed necessary and useful for such purposes with no one being excluded
Tindak Lanjut/Realisasi Mata Acara Rapat Kedua telah terealisasi.
Follow-up/Realization The Second Meeting Agenda has been realized.
Tanggal dan Pelaksanaan RUPSLB Tanggal 27 November 2025
Date and Execution of the EGMS on November 27, 2025
Hari/Tanggal | Day/Date: Tempat | Venue:
Kamis/27 November 2025 Ballroom Arosa 3 | Ballroom Arosa 3
Thursday/November 27, 2025 Hotel Arosa Jakarta
JI. RC Veteran No. 3, RT 09/RW 06
Jakarta Selatan 12330.
Kehadiran Pemegang Saham
Shareholders’ Attendance
RUPSLB Tahun 2025 tanggal 27 November 2025 dihadiri The EGMS on November 27, 2025 was attended
oleh pemegang saham dan/atau kuasanya yang mewakili by shareholders and/or their proxies representing
35.257.998.569 saham dengan hak suara yang sah, 35,257,998,569 shares carrying valid voting rights,
atau setara dengan 95,608% dari seluruh jumlah saham equivalent to 95.608% of the Company’s total issued
dengan hak suara yang sah yang telah dikeluarkan oleh shares with valid voting rights. The meeting was also
Perseroan. Rapat juga dihadiri oleh anggota Dewan attended by the members of the Company’s Board of
Komisaris dan Direksi Perseroan sebagai berikut: Commissioners and Board of Directors as follows:
Hartono Atmadja Komisaris | Commissioner
Prof. Dorodjatun Kunjoro-Jakti, Ph.D Komisaris Independen | Independent Commissioner
Hardianto Atmadja Direktur Utama | President Director
Paulus Tedjosutikno Direktur | Director
136 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Tahapan Pelaksanaan RUPSLB Tanggal 27 November 2025
Implementation Stage of EGMS on November 27, 2025
Tahapan penyelenggaraan RUPSLB Perseroan 27 The implementation stages of the Company’s EGMS on
November 2025 disajikan pada tabel berikut: November 27, 2025 are presented in the following table:
Pemberitahuan Perseroan telah menyampaikan pemberitahuan mata acara RUPSLB kepada Otoritas Jasa
Notice Keuangan (OJK) pada 14 Oktober 2025 melalui surat No. 171/LO-LGL/X/2025.
The Company submitted the notification of the EGMS agenda items to the Financial Services
Authority (OJK) on October 14, 2025, through letter No. 171/LO-LGL/X/2025.
Pengumuman Perseroan telah melakukan pengumuman RUPSLB melalui situs KSEI (eASY.KSEI), situs web
Announcement Perseroan, dan situs web Bursa Efek pada tanggal 21 Oktober 2025.
The Company announced the EGMS through the KSEI website (eASY.KSEI), the Company’s
website, and the Stock Exchange website on October 21, 2025.
Pemanggilan Pemanggilan RUPSLB telah diumumkan melalui situs web penyedia e-RUPS (eASY.KSEI), situs
Invitation web Bursa Efek, serta situs web Perseroan pada 5 November 2025.
The notice of the EGMS was published on the e-RUPS provider’s website (eASY.KSEI), the Stock
Exchange website, and the Company’s website on November 5, 2025.
Pelaksanaan RUPSLB diselenggarakan pada 27 November 2025, bertempat di Hotel Arosa Jakarta.
Implementation The EGMS was held on November 27, 2025, at Hotel Arosa Jakarta.
Hasil dan Keputusan Ringkasan Risalah RUPSLB telah diumumkan melalui situs web Bursa Efek serta situs web
Results and Decisions Perseroan pada 1 Desember 2025.
The summary of the Minutes of the EGMS was published on the Stock Exchange website and
the Company’s website on December 1, 2025.
Hasil Keputusan RUPSLB Tanggal 24 April 2025
Resolution of the EGMS on April 24, 2025
Seluruh keputusan yang dihasilkan dalam RUPS Luar Biasa All resolutions adopted at the EGMS have been set
telah dinyatakan dalam Akta Berita Acara Rapat No. 42 forth in the Deed of Minutes of Meeting No. 42 dated
tertanggal 27 November 2025 , yang dibuat oleh Liestiani November 27, 2025, drawn up by Liestiani Wang, S.H.,
Wang, S.H., M.Kn, Notaris di Jakarta Selatan, dengan M.Kn, a Notary in South Jakarta, with details as follows:
rincian sebagai berikut:
Mata Acara 1 Persetujuan atas rencana perubahan susunan anggota Dewan Komisaris Perseroan.
1 Agenda
st Approval of the proposed changes in the composition of the Company’s Board of
Commissioners.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.218.238.469 saham I shares 200 39.759.900
(99,8872310%) (0,0000006%) (0,1127685%)
Total Suara Setuju | Total Agree 35.218.238.669 saham I shares
PT Garudafood Putra Putri Jaya Tbk 137
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Keputusan Rapat 1. Menyetujui pemberhentian dengan hormat Tuan Soeharto Sunjoto sebagai Komisaris
Resolutions Perseroan dan Tuan Andi Chandra sebagai Komisaris Independen Perseroan serta
memberikan pembebasan dan pelunasan kepada yang bersangkutan dari tanggung
jawab yang timbul dari tindakan-tindakan pengawasan yang telah diambil selama
jangka waktu menjabat sampai dengan ditutupnya Rapat.
Approve the honorable dismissal of Mr. Soeharto Sunjoto as Commissioner of the
Company and Mr. Andi Chandra as Independent Commissioner of the Company, and
grant them release and discharge from any liability arising from supervisory actions
taken during their term of office until the closing of the Meeting.
2. Menyetujui pengangkatan Nyonya Rahajoe Dewiningroem Soenjoto sebagai Komisaris
Perseroan dan Tuan Donald Reginald Gadsden sebagai Komisaris Independen Perseroan
terhitung sejak ditutupnya Rapat ini, untuk masa jabatan yang berlaku efektif sejak
ditutupnya Rapat ini sampai dengan berakhirnya sisa masa jabatan dari anggota
Komisaris Perseroan yang digantikannya sebagaimana dirujuk pada butir 1 di atas,
yaitu sampai dengan ditutupnya RUPS tahunan yang diselenggarakan pada tahun 2028,
dengan tidak mengurangi hak Rapat Umum Pemegang Saham untuk memberhentikan
sewaktu-waktu.
Approve the appointment of Mrs. Rahajoe Dewiningroem Soenjoto as Commissioner of
the Company and Mr. Donald Reginald Gadsden as Independent Commissioner of the
Company effective as of the closing of this Meeting, for a term of office effective from
the closing of this Meeting until the end of the remaining term of office of the member
of the Company’s Board of Commissioners whom they replace as referred to in point 1
above, namely until the closing of the Annual General Meeting of Shareholders to be
held in 2028, without prejudice to the right of the General Meeting of Shareholders to
dismiss them at any time.
3. Memberikan kuasa dan wewenang kepada Direksi Perseroan, baik sendiri-sendiri
maupun bersama-sama dengan hak substitusi untuk melakukan segala tindakan yang
diperlukan berkaitan dengan keputusan mata acara Rapat ini, termasuk namun tidak
terbatas pada menegaskan dan/atau menyusun kembali isi keputusan mata acara Rapat
ini ke dalam suatu akta notaris dan menyampaikan kepada instansi yang berwenang
untuk mendapatkan persetujuan dan/atau surat penerimaan pemberitahuan
perubahan data Perseroan, melakukan segala sesuatu yang dipandang perlu dan
berguna untuk keperluan tersebut dengan tidak ada satu pun yang dikecualikan.
Granting power and authority to the Company’s Board of Directors, either individually
or jointly with the right of substitution, to take all necessary actions related to the
decisions of this Meeting, including but not limited to confirming and/or rewriting
the contents of the decisions on the agenda of this Meeting into a notarial deed
and submitting it to the competent authority to obtain approval and/or a letter of
acceptance of notification of changes to the Company’s data, doing everything deemed
necessary and useful for this purpose without exception.
Tindak Lanjut/Realisasi Mata Acara Rapat Pertama telah terealisasi.
Follow-up/Realization The first Meeting Agenda has been realized.
Mata Acara 2 Persetujuan atas Perubahan Susunan Direksi Perseroan.
2 Agenda
nd Approval of the proposed changes in the composition of the Company’s Board of Directors.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.218.238.469 saham I shares 200 saham I shares 39.759.900 saham I shares
(99,8872310%) (0,0000006%) (0,1127685%)
Total Suara Setuju | Total Agree 35.218.238.669 saham I shares
138 PT Garudafood Putra Putri Jaya Tbk
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Keputusan Rapat 1. Menyetujui pemberhentian dengan hormat Tuan Swadheen Sharma sebagai Direktur
Resolutions Perseroan serta memberikan pembebasan dan pelunasan kepada yang bersangkutan
dari tanggung jawab yang timbul dari tindakan-tindakan yang telah diambil selama
jangka waktu menjabat sampai dengan ditutupnya Rapat. | To approve the honorable
resignation of Mr. Swadheen Sharma as Director of the Company and to release and
discharge him from any liability arising from actions taken during his term of office until
the closing of the Meeting.
2. Menyetujui pengangkatan Tuan Ruli Setiawan S L Tobing sebagai Direktur terhitung sejak
ditutupnya Rapat ini, untuk masa jabatan yang berlaku efektif sejak ditutupnya Rapat
ini sampai dengan berakhirnya sisa masa jabatan dari anggota Direksi Perseroan yang
digantikannya sebagaimana dirujuk pada butir 1 di atas, yaitu sampai dengan ditutupnya
RUPS tahunan yang diselenggarakan pada tahun 2028, dengan tidak mengurangi hak
Rapat Umum Pemegang Saham untuk memberhentikan sewaktu-waktu.
Approves the appointment of Mr. Ruli Setiawan S L Tobing as Director effective as of the
closing of this Meeting, for a term of office effective as of the closing of this Meeting
until the end of the remaining term of office of the member of the Company’s Board of
Directors whom he replaces as referred to in point 1 above, namely until the closing of
the Annual General Meeting of Shareholders to be held in 2028, without prejudice to
the right of the General Meeting of Shareholders to dismiss him at any time.
3. Memberikan kuasa dan wewenang kepada Direksi Perseroan, baik sendiri-sendiri
maupun bersama-sama dengan hak substitusi untuk melakukan segala tindakan yang
diperlukan berkaitan dengan keputusan mata acara Rapat ini, termasuk namun tidak
terbatas pada menegaskan dan/atau menyusun kembali isi seluruh keputusan Mata
Acara Rapat ini ke dalam suatu akta notaris dan menyampaikan kepada instansi yang
berwenang untuk mendapatkan persetujuan dan/atau surat penerimaan pemberitahuan
perubahan data Perseroan, melakukan segala sesuatu yang dipandang perlu dan berguna
untuk keperluan tersebut dengan tidak ada satu pun yang dikecualikan.
Granting power and authority to the Company’s Board of Directors, either individually
or jointly with the right of substitution, to take all necessary actions related to the
decisions of this Meeting, including but not limited to confirming and/or rewriting
the contents of the decisions on the agenda of this Meeting into a notarial deed
and submitting it to the competent authority to obtain approval and/or a letter of
acceptance of notification of changes to the Company’s data, doing everything deemed
necessary and useful for this purpose without exception.
Dengan demikian, tanpa mengurangi hak Rapat Umum Pemegang Saham untuk
memberhentikan sewaktu-waktu, maka susunan Direksi dan Dewan Komisaris
Perseroan sejak ditutupnya rapat ini adalah sebagai berikut.
Therefore, without prejudice to the right of the General Meeting of Shareholders
to dismiss at any time, the composition of the Board of Directors and Board of
Commissioners of the Company since the closing of this meeting is as follows.
Direksi | Board of Directors
Direktur Utama | President Director Tuan | Mr. Hardianto Atmadja
Direktur | Director Tuan | Mr. Fransiskus Johny Soegiarto
Direktur | Director Tuan | Mr. Robert Chandrakelana Adjie
Direktur | Director Tuan | Mr. Johannes Setiadharma
Direktur | Director Tuan | Mr. Paulus Tedjosutikno
Direktur | Director Tuan | Mr. Ruli Setiawan S L Tobing
Dewan Komisaris | Board of Commissioners
Komisaris Utama | President Commissioner Tuan | Mr. Sudhamek Agoeng Waspodo Soenjoto
Komisaris | Commissioner Tuan | Mr. Pangayoman Adi Soenjoto
Komisaris | Commissioner Nyonya | Mrs. Rahajoe Dewiningroem Soenjoto
Komisaris | Commissioner Tuan | Mr. Hartono Atmadja
Komisaris | Commissioner Tuan | Mr. Swen Neufeldt
Komisaris | Commissioner Tuan | Mr. Haijiang Gu
Komisaris Independen | Independent Commissioner Tuan | Mr. Prof. Dorodjatun Kuntjoro-Jakti, Ph.D
Komisaris Independen | Independent Commissioner Tuan | Mr. Fitra Dewata Teramihardja
Komisaris Independen | Independent Commissioner Tuan | Mr. Donald Reginald Gadsden
Tindak Lanjut/Realisasi Mata Acara Rapat Kedua telah terealisasi.
Follow-up/Realization The Second Meeting Agenda has been realized.
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Pelaksanaan Rapat Umum Pemegang Saham (RUPS) Tahun 2024
Implementation of GMS in 2024
Rapat Umum Pemegang Saham Tahunan Annual General Meeting of Shareholders
(RUPST) (AGMS)
Tanggal dan Pelaksanaan RUPST 2024
Date and Execution of AGMS 2024
Hari/Tanggal | Day/Date: Tempat | Venue:
Selasa/30 April 2024 Ballroom Arosa | Ballroom Arosa
Tuesday/April 30, 2024 Hotel Arosa Jakarta
Jl. RC Veteran No. 3 South Jakarta, Indonesia.
Kehadiran Pemegang Saham
Shareholders’ Attendance
RUPST Tahun 2024 dihadiri oleh pemegang saham dan/ The 2024 AGMS was attended by shareholders and/or
atau kuasanya yang mewakili 35.349.421.055 saham their proxies representing 35,349,421,055 shares carrying
dengan hak suara yang sah, atau setara dengan 95,85% valid voting rights, equivalent to 95.85% of the total
dari seluruh saham dengan hak suara yang sah yang telah issued shares with valid voting rights of the Company.
dikeluarkan oleh Perseroan. Rapat tersebut juga dihadiri The meeting was also attended by the members of
oleh anggota Dewan Komisaris dan Direksi Perseroan the Company’s Board of Commissioners and Board of
sebagai berikut: Directors as follows:
Hartono Atmadja Komisaris | Commissioner
Andi Chandra Komisaris Independen | Independent Commissioner
Fitra Dewata Teramihardja Komisaris Independen | Independent Commissioner
Hardianto Atmadja Direktur Utama | President Director
Paulus Tedjosutikno Direktur | Director
Robert Chandrakelana Adjie Direktur | Director
Fransiskus Johny Soegiarto Direktur | Director
Johannes Setiadharma Direktur | Director
Swadheen Sharma Direktur | Director
Tahapan Pelaksanaan RUPST
AGMS Implementation Stage
Tahapan penyelenggaraan RUPST Perseroan tahun 2024 The stages of the Company’s 2024 AGMS implementation
disajikan pada tabel berikut: are presented in the following table:
Pemberitahuan Perseroan telah menyampaikan pemberitahuan mata acara RUPST kepada Otoritas Jasa
Notice Keuangan (OJK) pada 14 Maret 2024 melalui surat No. 021/LO-LGL/III/2024.
The Company submitted the notification of the AGM (RUPST) agenda items to the Financial
Services Authority (OJK) on March 14, 2024, through letter No. 021/LO-LGL/III/2024.
Pengumuman Perseroan telah melakukan pengumuman RUPST melalui situs KSEI (eASY.KSEI), situs web
Announcement Perseroan, dan situs web Bursa Efek pada tanggal 21 Maret 2024.
The Company announced the AGM (RUPST) through the KSEI website (eASY.KSEI), the
Company’s website, and the Stock Exchange website on March 21, 2024.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pemanggilan Pemanggilan RUPST telah diumumkan melalui situs web penyedia e-RUPS (eASY.KSEI), situs
Invitation web Bursa Efek, serta situs web Perseroan pada 5 April 2024.
The notice of the AGMS was published on the e-RUPS provider’s website (eASY.KSEI), the Stock
Exchange website, and the Company’s website on 5 April 2024.
Pelaksanaan Rapat Umum Pemegang Saham Tahunan (RUPST) diselenggarakan pada hari Selasa, 30 April
Implementation 2024, bertempat di Hotel Arosa, Jakarta.
The Annual General Meeting of Shareholders (AGMS) was held on Tuesday, 30 April 2024, at
Arosa Hotel, Jakarta.
Hasil dan Keputusan Ringkasan Risalah RUPST telah diumumkan melalui situs web Bursa Efek serta situs web
Results and Decisions Perseroan pada 3 Mei 2024.
The summary of the Minutes of the AGMS was published on the Stock Exchange website and
the Company’s website on 3 May 2024.
Hasil Keputusan RUPST 2024
Resolution of the 2024 AGMS
Seluruh keputusan yang dihasilkan dalam RUPS Tahunan All resolutions adopted at the AGMS have been set forth
telah dinyatakan dalam Akta Berita Acara Rapat No. 40 in the Deed of Minutes of Meeting No. 40 dated April 30,
tertanggal 30 April 2024, yang dibuat oleh Liestiani Wang, 2024 drawn up by Liestiani Wang, S.H., M.Kn., a Notary in
S.H., M.Kn., Notaris di Jakarta Selatan, dengan rincian South Jakarta, with details as follows:
sebagai berikut:
Mata Acara 1 Persetujuan atas Laporan Tahunan dan pengesahan Laporan Keuangan Konsolidasian
1 Agenda
st Perseroan termasuk Laporan Tugas Pengawasan Dewan Komisaris Perseroan untuk tahun
buku yang berakhir pada tanggal 31 Desember 2023.
Approval of the annual report and ratification of the Company’s consolidation financial
statement including the Board of Commissioner’s’ Supervisory report for fiscal year ended
on December 31, 2023.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.420.955 saham I shares 0 100 saham I shares
(99,9999997%) (0,0000000%) (0,0000003%)
Total Suara Setuju | Total Agree 35.349.420.955 saham I shares
Keputusan Rapat 1. Menyetujui dan menerima dengan baik Laporan Tahunan Perseroan untuk tahun
Resolutions buku yang berakhir pada tahun 2023 termasuk Laporan Direksi dan Laporan Tugas
Pengawasan Dewan Komisaris Perseroan.
To approve and accept the Company’s Annual Report for the financial year ended
December 31, 2023, including the Directors’ Report and the Supervisory Report of the
Company’s Board of Commissioners.
2. Mengesahkan Laporan Keuangan Perseroan untuk tahun buku yang berakhir pada
tanggal 31 Desember 2023 yang telah diaudit oleh Akuntan Publik Ely dengan nomor
izin AP.1737 dari Kantor Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan
(anggota firma PWC Global Network) sebagaimana tercantum dalam laporannya No.
00214/2.1025/AU.1/04/1737-3/1/II/2024 tanggal 28 Februari 2024 dengan pendapat
wajar dalam semua hal yang material.
To ratify the Company’s Financial Report for the financial year ended December 31,
2023 which has been audited by Public Accountant Ely No. AP.1737 from the Public
Accounting Firm Tanudiredja, Wibisana, Rintis & Partners (a firm member of the PWC
Global Network) as listed in its report No. 00214/2.1025/ AU.1/04/1737-3/1/II/2024
dated February 28, 2024 with reasonable opinions in all material matters.
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Memberikan pelunasan dan pembebasan kepada anggota Direksi dan anggota Dewan
Komisaris Perseroan dari seluruh tanggung jawab atas semua tindakan- tindakan yang
dilakukan oleh anggota Direksi dan anggota Dewan Komisaris selama tahun buku 2023.
To grant release and discharge to the members of the Board of Directors and Board
of Commissioners of the Company from all responsibilities for all actions taken by the
members of the Board of Directors and the Board of Commissioners of the Company
during the 2023 fiscal year.
Tindak Lanjut/Realisasi Mata Acara Rapat Pertama telah terealisasi.
Follow-up/Realization The first Meeting Agenda has been realized.
Mata Acara 2 Persetujuan atas penggunaan laba bersih Perseroan untuk tahun buku yang berakhir pada
2 Agenda
nd tanggal 31 Desember 2023.
Approval of the use of Company’s net profit for the fiscal year ended on December 31,
2023.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.420.955 saham I shares 0 100 saham I shares
(99,9999997%) (0,0000000%) (0,0000003%)
35.349.420.955 saham I shares
Total Suara Setuju | Total Agree
(99,9999997%)
Keputusan Rapat Menyetujui penggunaan laba bersih yang dapat diatribusikan kepada pemilik entitas
Resolutions induk Perseroan, untuk tahun buku yang berakhir pada tanggal 31 Desember 2023, yaitu
sebesar Rp580.412.724.554,00 (lima ratus delapan puluh miliar empat ratus dua belas
juta tujuh ratus dua puluh empat ribu lima ratus lima puluh empat rupiah) ditetapkan
penggunaannya dengan rincian sebagai berikut:
Approve the use of net profit attributable to owners of the Company’s parent entity, for
the financial year ended December 31, 2023, amounting to Rp580,412,724,554.00 (five
hundred eighty billion four hundred twelve million seven hundred twenty-four thousand
five hundred fifty-four rupiah) determined for its use in details as follows:
1. Sebesar Rp9,00 (sembilan rupiah) per saham atau sekitar Rp331.916.273.595,00 (tiga
ratus tiga puluh satu miliar sembilan ratus enam belas juta dua ratus tujuh puluh tiga
ribu lima ratus sembilan puluh lima rupiah) atau sekitar 57,19% (lima puluh tujuh
koma satu sembilan persen) dari laba tahun buku 2023 yang dapat diatribusikan
kepada pemilik induk, ditetapkan sebagai dividen tunai tahun buku 2023 dan akan
dibagikan secara tunai pada tanggal 21 Mei 2024 kepada seluruh pemegang saham
yang terdaftar di Daftar Pemegang Saham pada tanggal 15 Mei 2024 pada pukul 16.00
WIB. Selanjutnya memberikan kuasa dan wewenang kepada Direksi Perseroan untuk
mengatur tata cara pembayaran dividen tunai termaksud.
In amount Rp9.00 (nine rupiah) per share or approximately Rp331,916,273,595.00
(three hundred thirty one billion nine hundred sixteen million two hundred seventy
three thousand five hundred ninety five rupiah) approximately 57.19% (fifty seven
point one nine percent) of the profit for the financial year 2023 attributable to
holding owner, is determined as cash dividend for the financial year 2023 and will be
distributed in cash on May 21, 2024 to all shareholders registered in the Shareholders
Register on May 15, 2024 at 16:00 WIB. Furthermore, the Board of Directors of the
Company is authorized to regulate the procedures for payment of the cash dividends.
142 PT Garudafood Putra Putri Jaya Tbk
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
2. Sebesar Rp3.000.000.000,00 (tiga miliar rupiah) ditetapkan sebagai cadangan wajib
untuk memenuhi ketentuan Pasal 70 Undang-Undang Perseroan Terbatas No. 40 Tahun
2007, yang penggunaannya sesuai dengan Pasal 20 Anggaran Dasar Perseroan.
The amount of Rp3,000,000,000.00 (three billion rupiah) stipulated as mandatory
reserve to fulfill the provisions of Article 70 of the Limited Liability Company Law No.
40 of 2007, the use of which is in accordance with Article 20 of the Company’s Articles
of Association.
3. Sisanya sebesar Rp245.496.450.959 (dua ratus empat puluh lima miliar empat
ratus sembilan puluh enam juta empat ratus lima puluh ribu sembilan ratus lima
puluh sembilan rupiah) digunakan sebagai cadangan umum yang belum ditentukan
penggunaannya.
The remaining amount Rp245,496,450,959 (two hundred forty-five billion four hundred
ninety-six million four hundred fifty thousand nine hundred fifty-nine rupiah) is used as
general reserve which has not been determined.
Tindak Lanjut/Realisasi Mata Acara Rapat Kedua telah terealisasi.
Follow-up/Realization The Second Meeting Agenda has been realized
Mata Acara 3 Persetujuan penetapan honorarium dan tunjangan bagi anggota Dewan Komisaris
3 Agenda
rd Perseroan serta besarnya gaji dan tunjangan bagi anggota Direksi untuk tahun buku 2024.
Approval of the determination of the remuneration and benefit for the Company’s Board
of Commissioners and the amount of salary and benefits for the Company’s Board of
Commissioners for the fiscal year 2024.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.419.955 saham I shares 0 1.100 saham I shares
(99,9999969%) (0,0000000%) (0,0000031%)
35.349.419.955 saham I shares
Total Suara Setuju | Total Agree
(99,9999969%)
Keputusan Rapat 1. Menyetujui pemberian kuasa dan wewenang kepada Dewan Komisaris Perseroan untuk
Resolutions menetapkan honorarium, gaji, fasilitas, tunjangan dan paket remunerasi lainnya bagi
anggota Direksi dan Dewan Komisaris untuk tahun buku 2024 dengan memperhatikan
kondisi Keuangan Perseroan.
Approved the granting of power and authority to the Company’s Board of
Commissioners to determinehonorarium, salaries, facilities, allowances and other
remuneration packages for members of the Board of Directors and Board of
Commissioners for the financial year 2024 by taking into account the Company’s
financial condition.
2. Memberikan kuasa dan wewenang kepada Dewan Komisaris untuk menetapkan
besarnya pembagiannya di antara anggota Dewan Komisaris dan anggota Direksi,
dengan memperhatikan ketentuan anggaran dasar Perseroan serta peraturan dan
ketentuan yang berlaku.
Granting power and authority to the Board of Commissioners to determine the amount
of distribution among members of the Board of Commissioners and members of the
Board of Directors, taking into account the provisions of the Company’s articles of
association and applicable rules and regulations.
Tindak Lanjut/Realisasi Mata Acara Rapat Ketiga telah terealisasi.
Follow-up/Realization The Third Meeting Agenda has been realized
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Mata Acara 4 Persetujuan atas penunjukan Akuntan Publik Perseroan untuk mengaudit laporan keuangan
4 Agenda
th Perseroan untuk tahun buku yang berakhir pada 31 Desember 2024.
Approval of the appointment of the Company’s Public Accountant to audit the financial
statement of the Company for the financial year ended on December 31, 2024.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.348.081.655 saham I shares 64.800 saham I shares 1.274.600 saham I shares
(99,9999969%) (0,0000000%) (0,0036057%)
35.348.146.455 saham I shares
Total Suara Setuju | Total Agree
(99,9963943%)
Keputusan Rapat 1. Menunjuk kembali Akuntan Publik Ely dengan nomor izin AP.1737 dari Kantor
Resolutions Akuntan Publik Tanudiredja, Wibisana, Rintis & Rekan (Firma anggota jaringan PwC
Global Network) atau nama baru yang menggantikan nama Kantor Akuntan Publik
Tanudiredja, Wibisana, Rintis & Rekan di kemudian hari yang merupakan anggota
jaringan PWC Global Network (selanjutnya disebut sebagai “PWC Indonesia”) atau
Akuntan Publik lainnya yang ditunjuk sebagai pengganti oleh PWC Indonesia, apabila
Akuntan Publik Ely tidak dapat melaksanakan tugasnya, untuk melakukan audit Laporan
Keuangan Perseroan untuk tahun buku yang berakhir pada tanggal 31 Desember 2024.
Re-appoint Public Accountant Ely with license number AP.1737 from the Public
Accounting Firm Tanudiredja, Wibisana, Rintis & Rekan (a member firm of the PwC
Global Network) or a new name that replaces the name of the Public Accounting
Firm Tanudiredja, Wibisana, Rintis & Rekan in the future which is a member of the
PWC Global Network (hereinafter referred to as “PWC Indonesia”) or other Public
Accountant appointed as a replacement by PWC Indonesia, if Public Accountant Ely
is unable to carry out his duties, to audit the Company’s Financial Statements for the
fiscal year ending December 31, 2024.
2. Memberikan kuasa kepada Dewan Komisaris Perseroan untuk menunjuk Kantor
Akuntan Publik pengganti dalam hal PWC Indonesia tidak dapat melaksanakan
tugasnya.
To authorize the Company’s Board of Commissioners to appoint a substitute Public
Accounting Firm in the event that PWC Indonesia is unable to perform its duties.
3. Memberi kuasa kepada Dewan Komisaris Perseroan untuk menetapkan persyaratan
lain serta besarnya jasa audit dengan memperhatikan kewajaran serta ruang lingkup
pekerjaan audit.
To authorize the Company’s Board of Commissioners to determine other requirements
and the amount of audit services by taking into account the fairness and scope of audit
work.
Tindak Lanjut/Realisasi Mata Acara Rapat Keempat telah terealisasi.
Follow-up/Realization The Fourth Meeting Agenda has been realized.
Rapat Umum Pemegang Saham Luar Biasa Extraordinary General Meeting of
(RUPSLB) Shareholders (EGMS)
Tanggal dan Pelaksanaan RUPST 2024
Date and Execution of AGMS 2024
Hari/Tanggal | Day/Date: Tempat | Venue:
Selasa/30 April 2024 Ballroom Arosa | Ballroom Arosa
Tuesday/April 30, 2024 Hotel Arosa Jakarta
Jl. RC Veteran No. 3 South Jakarta, Indonesia.
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Hasil Keputusan RUPST 2024
Resolution of the 2024 AGMS
RUPSLB Tahun 2024 dihadiri oleh pemegang saham dan/ The 2024 EGMS was attended by shareholders and/
atau kuasanya yang mewakili 35.349.421.955 saham or their proxies representing 35,349,421,955 shares
dengan hak suara yang sah, atau setara dengan 95,85% carrying valid voting rights, equivalent to 95.85% of the
dari seluruh jumlah saham dengan hak suara yang sah Company’s total issued shares with valid voting rights.
yang telah dikeluarkan oleh Perseroan. Rapat juga dihadiri The meeting was also attended by the members of
oleh anggota Dewan Komisaris dan Direksi Perseroan the Company’s Board of Commissioners and Board of
sebagai berikut: Directors as follows:
Hartono Atmadja Komisaris | Commissioner
Andi Chandra Komisaris Independen | Independent Commissioner
Fitra Dewata Teramihardja Komisaris Independen | Independent Commissioner
Hardianto Atmadja Direktur Utama | President Director
Paulus Tedjosutikno Direktur | Director
Robert Chandrakelana Adjie Direktur | Director
Fransiskus Johny Soegiarto Direktur | Director
Johannes Setiadharma Direktur | Director
Swadheen Sharma Direktur | Director
Tahapan Pelaksanaan RUPSLB tahun 2024
EGMS in 2024 Implementation Stage
Tahapan penyelenggaraan RUPSLB Perseroan tahun 2024 The stages of the Company’s 2024 EGMS implementation
disajikan pada tabel berikut: are presented in the following table:
Pemberitahuan Perseroan telah menyampaikan pemberitahuan mata acara RUPSLB kepada Otoritas Jasa
Notice Keuangan (OJK) pada 14 Maret 2024 melalui surat No. 022/LO-LGL/III/2024.
The Company submitted the notification of the EGMS) agenda items to the Financial Services
Authority (OJK) on March 14, 2024, through letter No. 022/LO-LGL/III/2024.
Pengumuman Perseroan telah melakukan pengumuman RUPSLB melalui situs KSEI (eASY.KSEI), situs web
Announcement Perseroan, dan situs web Bursa Efek pada tanggal 21 Maret 2024.
The Company announced the EGMS through the KSEI website (eASY.KSEI), the Company’s
website, and the Stock Exchange website on March 21, 2024.
Pemanggilan Pemanggilan RUPSLB telah diumumkan melalui situs web penyedia e-RUPS (eASY.KSEI), situs
Invitation web Bursa Efek, serta situs web Perseroan pada 5 April 2024.
The notice of the EGMS was published on the e-RUPS provider’s website (eASY.KSEI), the Stock
Exchange website, and the Company’s website on April 5, 2024.
Pelaksanaan RUPSLB diselenggarakan pada hari Selasa, 30 April 2024, bertempat di Hotel Arosa, Jakarta.
Implementation EGMS was held on Tuesday, April 30, 2024, at Arosa Hotel, Jakarta.
Hasil dan Keputusan Ringkasan Risalah RUPSLB telah diumumkan melalui situs web Bursa Efek serta situs web
Results and Decisions Perseroan pada 3 Mei 2024.
The summary of the Minutes of the EGMS was published on the Stock Exchange website and
the Company’s website on May 3, 2024.
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Hasil Keputusan RUPSLB 2024
Resolution of the 2024 RGMS
Seluruh keputusan yang dihasilkan dalam RUPSLB telah All resolutions adopted at the EGMS have been set forth
dimuat dalam Akta Berita Acara Rapat No. 41 tertanggal in the Deed of Minutes of Meeting No. 41 dated April 30,
30 April 2024, yang dibuat oleh Liestiani Wang, S.H., 2024, drawn up by Liestiani Wang, S.H., M.Kn., a Notary
M.Kn., Notaris di Jakarta Selatan, dengan uraian sebagai in South Jakarta, with the details as follows:
berikut:
Mata Acara 1 Pembahasan atas laporan studi kelayakan yang dibuat oleh Kantor Jasa Penilai Independen
1 Agenda
st dan persetujuan atas rencana penambahan kegiatan usaha Perseroan dalam rangka
memenuhi ketentuan Peraturan Otoritas Jasa Keuangan No. 17/POJK.04/2020 tentang
Transaksi Material dan Perubahan Kegiatan Usaha.
Discussion on the feasibility study report prepared by the Independent Appraisal Services
Office and approval of the plan to increase the Company’s business activities in order to
fulfill the provisions of the Financial Services Authority Regulation No. 17/POJK.04/2020
concerning Material Transactions and Changes in Business Activities.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.420.855 saham I shares 0% 100 saham I shares
(99,9999997%) (0,0000000%) (0,0000003%)
35.349.421.855 saham I shares
Total Suara Setuju | Total Agree
(99,9999997%)
Keputusan Rapat Menyetujui penambahan kegiatan usaha utama Perseroan yaitu Industri Makanan Bayi
Resolutions (KBLI No. 10791).
Approved the addition of the Company’s main business activity, namely Baby Food Industry
(KBLI No. 10791)
Tindak Lanjut/Realisasi Mata Acara Rapat Pertama telah terealisasi.
Follow-up/Realization The first Meeting Agenda has been realized.
Mata Acara 2 Persetujuan atas perubahan ketentuan Pasal 3 Anggaran Dasar Perseroan terkait Maksud
2 Agenda
nd dan Tujuan serta Kegiatan Usaha Perseroan.
Approval of the amendment to the provisions of Article 3 of the Company’s Articles of
Association related to the Purpose and Objectives and Business Activities of the Company.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.421.855 saham I shares 0 100 saham I shares
(99,9999997%) (0,0000000%) (0,0000003%)
35.349.421.855 saham I shares
Total Suara Setuju | Total Agree
(99,9999997%)
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Keputusan Rapat Menyetujui atas perubahan Pasal 3 Anggaran Dasar Perseroan sehubungan dengan
Resolutions perubahan kegiatan usaha utama Perseroan pada Sistem Administrasi Badan Hukum di
Kementerian Hukum dan Hak Asasi Manusia Republik Indonesia.
Approved the amendment to Article 3 of the Company’s Articles of Association in connection
with the change in the Company’s main business activities in the Legal Entity Administration
System at the Ministry of Law and Human Rights of the Republic of Indonesia.
Tindak Lanjut/Realisasi Mata Acara Rapat Kedua telah terealisasi.
Follow-up/Realization The Second Meeting Agenda has been realized.
Mata Acara 3 Persetujuan atas perubahan ketentuan Pasal 3 Anggaran Dasar Perseroan terkait Maksud
3rd Agenda dan Tujuan serta Kegiatan Usaha Perseroan.
Approval of the amendment to the provisions of Article 3 of the Company’s Articles of
Association related to the Purpose and Objectives and Business Activities of the Company.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.349.421.855 saham I shares 0 saham I shares 100 saham I shares
(99,9999997%) (0,0000000%) (0,0000003%)
35.349.421.855 saham I shares
Total Suara Setuju | Total Agree
(99,9999997%)
Keputusan Rapat Menyetujui penambahan kegiatan usaha utama entitas anak usaha Perseroan yaitu PT
Resolutions Sinarniaga Sejahtera dalam bidang usaha Perdagangan Besar Obat Tradisional (PBOT) untuk
Manusia (KBLI No. 46442) dan Perdagangan Besar Obat Farmasi (PBOF) Untuk Manusia
(KBLI No. 46441).
Approved the addition of the main business activities of the Company’s subsidiary, PT
Sinarniaga Sejahtera, in the business of Wholesale Trading of Traditional Medicines (PBOT)
for Humans (KBLI No. 46442) and Wholesale Trading of Pharmaceutical Medicines (PBOF)
for Humans (KBLI No. 46441).
Tindak Lanjut/Realisasi Mata Acara Rapat Ketiga telah terealisasi.
Follow-up/Realization The Third Meeting Agenda has been realized.
Mata Acara 4 Persetujuan atas rencana pembelian Kembali saham Perseroan sesuai dengan Peraturan
4th Agenda Otoritas Jasa Keuangan No. 29 Tahun 2023 tentang Pembelian Kembali Saham Yang
dikeluarkan oleh Perusahaan Terbuka.
Approval of the Company’s shares repurchase plan in accordance with the Financial
Services Authority Regulation No. 29 Year 2023 regarding Buyback of Shares Issued by the
Public Company.
Pemegang Saham yang Bertanya Nihil
Shareholders’ Question None
Pengambilan Keputusan Dengan Pemungutan Suara | By voting
Decision Making
Setuju | Agree Abstain | Abstain Tidak Setuju | Disagree
35.348.147.355 saham I shares 0 1.274.600 saham I shares
(99,9963943%) (0,0000000%) (0,0036057%)
35.349.421.855 saham I shares
Total Suara Setuju | Total Agree
(99,999997%)
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Keputusan Rapat Menyetujui pembelian kembali atas saham Perseroan yang telah dikeluarkan dan tercatat di Bursa
Resolutions Efek Indonesia (“BEI”) dalam jumlah maksimum sebesar Rp20.000.000.000,00 (dua puluh miliar
rupiah) termasuk biaya perantara pedagang efek dan biaya lainnya dengan perkiraan saham yang
dibeli adalah sebesar 0,13% (nol koma satu tiga persen) atau sebanyak 46.395.349 (empat puluh
enam juta tiga ratus sembilan puluh lima ribu tiga ratus empat puluh sembilan) lembar saham dari
total saham yang dikeluarkan oleh Perseroan (“Pembelian Kembali Saham Perseroan”) yang mana
Pembelian Kembali Saham Perseroan akan dilakukan secara bertahap dalam waktu paling lama
12 (dua belas) bulan setelah tanggal RUPSLB. Pembelian Kembali Saham tersebut dapat dilakukan
melalui BEI maupun di luar BEI.
Menyetujui pemberian wewenang dan/atau kuasa kepada Direksi Perseroan untuk
melakukan segala tindakan yang diperlukan demi tercapainya keputusan sebagaimana
dimaksud dalam butir 1 di atas, dan dengan tetap memperhatikan peraturan perundang-
undangan yang berlaku.
Approve the repurchase of the Company’s shares that have been issued and listed on the
Indonesia Stock Exchange (“IDX”) in a maximum amount of Rp20,000,000,000.00 (twenty
billion rupiah) including brokerage fees and other fees with an estimated shares purchased
of 0.13% (zero point one three percent) or 46,395,349 (forty-six million three hundred
ninety-five thousand three hundred forty-nine) shares of the total shares issued by the
Company (“Buyback of Shares of the Company”) which Buyback of Shares of the Company
will be carried out in stages within a maximum period of 12 (twelve) months after the date
of the EGMS. The Share Buyback can be done through IDX or outside IDX.
Approve the granting of authority and/or power to the Board of Directors of the Company
to take all necessary actions for the achievement of the resolution as referred to in point 1
above, and with due observance of the prevailing laws and regulations.
Tindak Lanjut/Realisasi Mata Acara Rapat Keempat telah terealisasi.
Follow-up/Realization The fourth Meeting Agenda has been realized.
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DEWAN KOMISARIS
BOARD OF COMMISSIONERS
Tugas Dewan Komisaris adalah melakukan pengawasan atas arah kebijakan
dan pengelolaan Perseroan, sekaligus memberikan nasihat kepada Direksi agar
pelaksanaan strategi dan kegiatan usaha tetap sejalan dengan tujuan Perseroan,
ketentuan peraturan perundang-undangan, serta Anggaran Dasar. Selain itu,
Dewan Komisaris memikul tanggung jawab untuk mengawasi serta memberikan
nasihat kepada Direksi guna memastikan penerapan Good Corporate Governance
(GCG) dijalankan secara efektif dan konsisten di seluruh tingkatan organisasi.
Dalam kerangka tata kelola Perseroan, Dewan Komisaris merupakan organ yang
menjalankan fungsi pengawasan dan dalam pelaksanaan tugasnya bertanggung
jawab kepada RUPS sesuai struktur GCG yang berlaku.
The Board of Commissioners is responsible for supervising the direction of the Company’s
policies and management, as well as providing advice to the Board of Directors to ensure that the
implementation of strategies and business activities remain in line with the Company’s objectives,
statutory provisions, and Articles of Association. In addition, the
Board of Commissioners is responsible for supervising
and advising the Board of Directors to ensure
that Good Corporate Governance (GCG) is
implemented effectively and consistently
at all levels of the organization. Within
the framework of the Company’s
governance, the Board of
Commissioners is the body that
performs the supervisory function
and is accountable to the GMS in
the performance of its duties in
accordance with the applicable
GCG structure.
Dasar Hukum
Legal Bases
1. Undang-Undang No. 40 Tahun 2007 sebagaimana 1. Law No. 40 of 2007 on Limited Liability Companies
diubah dengan Undang-Undang No. 6 tahun (“UUPT”) as amended by Law No. 6 of 2023
2023 Penetapan Peraturan Pemerintah Pengganti Stipulation of Government Regulation in Lieu of Law
UndangUndang Nomor 2 Tahun 2022 tentang Cipta No. 2 of 2022 on Job Creation into Law;
Kerja Menjadi Undang-Undang;
2. Peraturan OJK No. 33/POJK.04/2014 tentang Direksi 2. OJK Regulation No. 33/POJK.04/2014 on the Board of
dan Dewan Komisaris Emiten atau Perusahaan Directors and the Board of Commissioners of Issuers
Publik; or Public Company;
3. Anggaran Dasar Perseroan; dan 3. Articles of Association of the Company; and
4. Nilai-Nilai Dasar Perseroan (Corporate Core Values) 4. Corporate Core Values, namely The Founder’s Spirit,
yang terdiri dari Semangat Pendiri (The Founder’s Corporate Philosophy, and Mission Principles.
spirit), Filosofi Perusahaan (Corporate Philosophy)
dan Prinsip Dalam Misi (Mission’s Principle).
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Pedoman Kerja (Piagam Dewan Komisaris)
The Board of Commissioners Charter
Sebagai acuan pelaksanaan fungsi pengawasan, Perseroan As a reference for the implementation of supervisory
menetapkan Pedoman Kerja Dewan Komisaris yang functions, the Company has established Guidelines for
menjadi rujukan dalam menjalankan tugas dan tanggung the Board of Commissioners, which serve as a reference
jawabnya. Pedoman ini disusun dengan mengacu pada in carrying out their duties and responsibilities. These
ketentuan peraturan perundang-undangan yang relevan, guidelines are compiled with reference to the provisions
termasuk Undang-Undang Perseroan Terbatas, Undang- of relevant laws and regulations, including the Limited
Undang Pasar Modal, regulasi OJK, ketentuan BEI, serta Liability Company Law, Capital Market Law, OJK regulations,
Anggaran Dasar Perseroan. IDX provisions, and the Company’s Articles of Association.
Pedoman tersebut memuat pengaturan yang The guidelines contain comprehensive provisions,
komprehensif, antara lain terkait komposisi dan including those related to the composition and
persyaratan keanggotaan Dewan Komisaris, ruang membership requirements of the Board of Commissioners,
lingkup tugas dan wewenang, serta ketentuan mengenai the scope of duties and authorities, and provisions
pembatasan rangkap jabatan. regarding restrictions on concurrent positions.
Selain itu, pedoman juga mengatur tata cara In addition, the guidelines also regulate the procedures
penyelenggaraan rapat Dewan Komisaris, penerapan for holding Board of Commissioners meetings, the
kode etik, hingga mekanisme pertanggungjawaban application of a code of ethics, and the accountability
Dewan Komisaris sebagai bagian dari penerapan tata mechanism of the Board of Commissioners as part of the
kelola perusahaan yang baik. implementation of good corporate governance.
Tugas dan Tanggung Jawab Dewan Komisaris
Duties and Responsibilities of the Board of Commissioners
Tugas, tanggung jawab, dan wewenang Dewan Komisaris The duties, responsibilities, and authorities of the Board
sebagaimana diatur dalam Anggaran Dasar Perseroan of Commissioners, as stipulated in the Company’s Articles
mencakup hal-hal berikut: of Association, include the following:
1. Melakukan pengawasan atas kebijakan Direksi 1. Supervises the Board of Directors’ policies concerning
mengenai pengurusan, jalannya pengurusan pada the management and the course of management in
umumnya, baik mengenai Perseroan maupun usaha general, both the Company and its business activities,
Perseroan, dan memberi nasihat kepada Direksi. and provides advisory to the Board of Directors.
2. Dewan Komisaris menjalankan tugas pengawasannya 2. The Board of Commissioners carries out its supervisory
dengan itikad baik, penuh tanggung jawab dan duties with good faith, responsibly, and prudently for
kehati-hatian untuk kepentingan Perseroan dan the Company’s interests, with regard to the interests
dengan memperhatikan kepentingan para pemangku of the Company’s stakeholders.
kepentingan Perseroan.
3. Tugas-tugas Dewan Komisaris meliputi, antara lain: 3. Duties of the Board of Commissioners consist of:
1. Memberikan tanggapan dan rekomendasi atas 1. Provide feedback and recommendations for the
rencana kerja tahunan Perseroan yang diajukan Company’s annual work plans proposed by the
oleh Direksi; Board of Directors;
2. Melakukan pengawasan dan memberikan nasihat 2. Supervise and provide advice to the Board of
kepada Direksi mengenai risiko bisnis Perseroan Directors concerning business risks of the Company
dan upaya-upaya manajemen dalam menerapkan and management actions in implementing internal
pengendalian internal; control;
3. Melakukan pengawasan dan memberikan 3. Supervise and provide advice to the Board of
nasihat kepada Direksi dalam penyusunan dan Directors in compiling and disclosing periodic
pengungkapan Laporan Keuangan berkala; Financial Statements;
4. Mempertimbangkan keputusan Direksi yang 4. Consider the decisions of the Board of Directors
memerlukan persetujuan Dewan Komisaris which require approval from the Board of
berdasarkan Anggaran Dasar; Commissioners based on the Articles of Association;
5. Memberikan laporan mengenai pelaksanaan 5. Provide reports on the execution of its
tugas pengawasan dan pemberian nasihat yang supervisory duties and advisory in the Annual
dilakukannya dalam Laporan Tahunan serta menelaah Report, including analyzing and approving the
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dan menyetujui Laporan Tahunan tersebut; Annual Report;
6. Melaksanakan fungsi nominasi dan remunerasi; 6. Conduct nomination and remuneration functions;
dan and
7. Dalam keadaan tertentu, menyelenggarakan 7. Under certain conditions, to hold the Annual GMS
RUPS Tahunan dan RUPS Luar Biasa sesuai and Extraordinary GMS based on the Company’s
dengan Anggaran Dasar Perseroan dan peraturan Articles of Association and prevailing laws and
perundang-undangan yang berlaku. regulations.
8. Dalam melaksanakan tugasnya, Dewan Komisaris, 8. In carrying out its duties, the Board of
wajib mengikuti segala ketentuan terkait dengan Commissioners shall follow all rules related to
tugas dan wewenangnya sebagaimana diatur its duties and authorities as stipulated in the
dalam Anggaran Dasar Perseroan. Company’s Articles of Association.
Kriteria Dewan Komisaris [G-06]
Criteria of the Board of Commissioners
Dewan Komisaris wajib memenuhi persyaratan dan The Board of Commissioners must meet the requirements
kriteria sebagaimana diatur dalam Peraturan OJK No. 33/ and criteria as stipulated in OJK Regulation No. 33/
POJK.04/2014, yakni: POJK.04/2014, namely:
1. Memiliki akhlak, moral dan integritas yang baik; 1. Has good character, morals, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Competent in carrying out legal action;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within the past 5 (five) years prior to the appointment
selama menjabat: and during his tenure:
a. tidak pernah dinyatakan pailit; a. has never been declared bankrupt;
b. tidak pernah menjadi anggota Direksi dan/ b. has never been a member of the Board of Directors
atau anggota Dewan Komisaris yang dinyatakan and/or Board of Commissioners who was found
bersalah menyebabkan suatu perusahaan guilty of causing a company to declare bankruptcy;
dinyatakan pailit;
c. tidak pernah dihukum karena melakukan tindak c. has never been convicted of committing a criminal
pidana yang merugikan keuangan negara dan/atau act that is detrimental to state finances and/or
yang berkaitan dengan sektor keuangan; related to the financial sector;
4. Tidak pernah menjadi anggota Direksi dan/atau 4. Has never been a member of the Board of Director
anggota Dewan Komisaris yang selama menjabat: and/ or Board of Commissioners who during tenure:
a. pernah tidak menyelenggarakan RUPS Tahunan; a. failed to convene an Annual GMS;
b. pertanggungjawabannya sebagai anggota Direksi b. his/her accountability report as a member of the
dan/atau anggota Dewan Komisaris pernah Board of Directors and/or Board of Commissioners
tidak diterima oleh RUPS atau pernah tidak was rejected by the GMS or failed to submit his/
menyampaikan pertanggung jawaban sebagai her accountability report as a member of the
anggota Direksi dan/atau anggota Dewan Board of Directors and/or Board of Commissioners
Komisaris kepada RUPS; dan to the GMS; and
c. pernah menyebabkan perusahaan yang telah c. has caused a company that had already obtained
memperoleh izin, persetujuan, atau pendaftaran licenses, approvals, or registration from OJK to
dari OJK tidak memenuhi kewajibannya fail in meeting its obligation to submit the annual
menyampaikan laporan tahunan dan/atau laporan reports and/or financial reports to OJK;
keuangan kepada OJK;
5. Memiliki komitmen untuk mematuhi semua ketentuan 5. Is committed to be in compliance with all prevailing
dan peraturan yang berlaku; rules and regulations;
6. Memiliki pengetahuan dan/atau keahlian yang 6. Has good knowledge and/or competence required by
dibutuhkan Perseroan; the Company; and
7. Bagi warga negara asing wajib memiliki perizinan 7. Foreign nationals are required to have licenses
yang ditetapkan peraturan perundang-undangan yang stipulated by applicable laws and regulations to settle
berlaku untuk menetap dan bekerja di Indonesia; dan and work in Indonesia; and
8. Memenuhi persyaratan lain yang ditetapkan oleh 8. Fulfill other requirements as stipulated by prevailing
perundang-undangan yang berlaku, selama tidak laws and regulations, so long as they are not in
berlawanan dengan persyaratan yang disebutkan di contradiction with the requirements mentioned
atas. above
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Komposisi Dewan Komisaris
Board of Commissioners Composition
Nama Jabatan Dasar Pengangkatan Masa Jabatan
Name Position Basis for Appointment Term of Office
Sudhamek Agoeng Waspodo Komisaris Utama RUPST tanggal 14 April 2023 2023-2028
Soenjoto President Commissioner AGMS dated April 14, 2023
Pangayoman Adi Soenjoto Komisaris RUPSLB tanggal 1 Februari 2023 2023-2028
Commissioner EGMS dated February 1, 2023
Rahajoe Dewiningroem Soenjoto1) Komisaris RUPSLB tanggal 27 November 2025 2025-2028
Commissioner EGMS dated November 27, 2025
Hartono Atmadja Komisaris RUPST tanggal 14 April 2023 2023-2028
Commissioner AGMS dated April 14, 2023
Swen Neufeldt Komisaris RUPSLB tanggal 1 Februari 2023 2023-2028
Commissioner EGMS dated February 1, 2023
Haijiang Gu2) Komisaris RUPSLB tanggal 24 April 2025 2025-2028
Commissioner EGMS dated April 24, 2025
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Komisaris Independen RUPST tanggal 14 April 2023 2023-2028
Independent Commissioner AGMS dated April 14, 2023
Fitra Dewata Teramihardja Komisaris Independen RUPSLB tanggal 1 Februari 2023 2023-2028
Independent Commissioner EGMS dated February 1, 2023
Donald Reginald Gadsden3) Komisaris Independen RUPSLB tanggal 27 November 2025-2028
Independent Commissioner 2025
EGMS dated November 27, 2025
1) Ibu Rahajoe Dewiningroem Soenjoto diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mrs. Rahajoe Dewiningroem Soenjoto was appointed as a member of the Board of Commissioners, effective as of the
closing of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
2) Bapak Haijiang Gu diangkat menjadi anggota Dewan Komisaris yang berlaku efekti sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan tanggal
24 April 2025. | Mr. Haijiang Gu was appointed as a member of the Board of Commissioners, effective as of the closing of the Company’s Extraordinary General
Meeting of Shareholders on April 24, 2025.
3) Bapak Donald Reginald Gadsden merupakan Komisaris hingga April 2025, kemudian diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak
ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27 November 2025. | Mr. Donald Reginald Gadsden was a Commissioner until April 2025, then
appointed as a member of the Board of Commissioners, effective as of the closing of the Extraordinary General Meeting of Shareholders on November 27, 2025.
Pengangkatan
Appointment
Sesuai ketentuan dalam Anggaran Dasar, anggota Dewan In accordance with the Articles of Association, members
Komisaris diangkat dan diberhentikan oleh RUPS untuk masa of the Board of Commissioners are appointed and
jabatan 5 (lima) tahun terhitung sejak tanggal pengangkatan dismissed by the GMS for a five (5)-year term starting
yang ditetapkan oleh RUPS. Masa jabatan tersebut from the appointment date as resolved by the GMS.
berakhir pada penutupan RUPS Tahunan kelima yang The term of office ends at the closing of the fifth Annual
diselenggarakan setelah pengangkatan, tanpa mengurangi GMS held after such appointment, without prejudice
kewenangan RUPS untuk memberhentikan anggota Dewan to the GMS’ authority to dismiss members at any time,
Komisaris sewaktu-waktu dengan tetap memperhatikan subject to applicable laws and prevailing regulations.
ketentuan peraturanperundang-undangan dan regulasi Members whose term has expired may be reappointed
yang berlaku. Anggota Dewan Komisaris yang telah berakhir by the GMS.
masa jabatannya dapat diangkat kembali oleh RUPS.
Rapat Dewan Komisaris
Board of Commissioners Meeting
Berdasarkan Akta Pernyataan Keputusan Pemegang In accordance with the Deed of Shareholders’ Resolution on
Saham tentang Perubahan Anggaran Dasar Perseroan the Amendment to the Company’s Articles of Association
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No. 12 tanggal 6 Desember 2022, Dewan Komisaris wajib No. 12 dated 6 December 2022, the Board of Commissioners
menyelenggarakan rapat sekurang-kurangnya 1 (satu) kali is required to convene meetings at least once every two (2)
dalam setiap 2 (dua) bulan. Di luar ketentuan tersebut, months. Beyond this minimum requirement, meetings may
rapat dapat diselenggarakan sewaktu-waktu apabila also be held at any time upon the request of one (1) or more
diminta oleh 1 (satu) atau lebih anggota Dewan Komisaris, members of the Board of Commissioners, or based on a
maupun berdasarkan permintaan tertulis dari satu atau written request from one or more members of the Board
lebih anggota Direksi. Pemanggilan rapat dilakukan oleh of Directors. Meeting notices are issued by the President
Presiden Komisaris, sesuai mekanisme yang ditetapkan Commissioner, following the mechanism stipulated under
dalam ketentuan internal Perseroan. the Company’s internal governance provisions.
Pelaksanaan Rapat Dewan Komisaris mengacu pada The implementation of Board of Commissioners’ meetings
kerangka regulasi dan pedoman yang berlaku, termasuk is governed by applicable regulations and internal
Peraturan OJK No. 33/POJK.04/2014 tentang Direksi dan guidelines, including OJK Regulation No. 33/POJK.04/2014
Dewan Komisaris Emiten dan Perusahaan Publik, Akta on the Board of Directors and Board of Commissioners of
Pernyataan Keputusan Pemegang Saham Perubahan Public Companies, the relevant shareholders’ resolution
Anggaran Dasar No. 12, serta Pedoman Kerja Dewan deed, and the Board of Commissioners’ Charter.
Komisaris.
Frekuensi dan Kehadiran Rapat Dewan Komisaris [G-02]
Frequency and Attendance of the Board of Commissioners Meetings
Dewan komisaris Perseroan telah melaksanakan rapat The Company’s Board of Commissioners held 6 meetings
sebnyak 6 kali rapat sepanjang tahun 2025 dengan throughout 2025 with the following frequency and
frekuensi dan kehadiran sebagai berikut: attendance:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Sudhamek Agoeng Waspodo Soenjoto Komisaris Utama 6 6 100%
President Commissioner
Pangayoman Adi Soenjoto Komisaris 6 6 100%
Commissioner
Rahajoe Dewiningroem Soenjoto 1) Komisaris 6 0 0%
Commissioner
Hartono Atmadja Komisaris 6 6 100%
Commissioner
Swen Neufeldt Komisaris 6 6 100%
Commissioner
Haijiang Gu 2) Komisaris 6 4 75%
Commissioner
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Komisaris Independen 6 6 100%
Independent Commissioner
Fitra Dewata Teramihardja Komisaris Independen 6 6 100%
Independent Commissioner
Donald Reginald Gadsden 3) Komisaris Independen 6 2 33%
Independent Commissioner
1) Ibu Rahajoe Dewiningroem Soenjoto diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mrs. Rahajoe Dewiningroem Soenjoto was appointed as a member of the Board of Commissioners, effective as of the
closing of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
2) Bapak Haijiang Gu diangkat menjadi anggota Dewan Komisaris yang berlaku efekti sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan tanggal
24 April 2025. | Mr. Haijiang Gu was appointed as a member of the Board of Commissioners, effective as of the closing of the Company’s Extraordinary General
Meeting of Shareholders on April 24, 2025.
3) Bapak Donald Reginald Gadsden merupakan Komisaris hingga April 2025, kemudian diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak
ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27 November 2025. | Mr. Donald Reginald Gadsden was a Commissioner until April 2025, then
appointed as a member of the Board of Commissioners, effective as of the closing of the Extraordinary General Meeting of Shareholders on November 27, 2025.
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Rapat Gabungan Dewan Komisaris dan Direksi
Joint Meetings of the Board of Commissioners and Directors
Mengacu pada Peraturan OJK No. 33/POJK.04/2014, Referring to OJK Regulation No. 33/POJK.04/2014, the
Dewan Komisaris dan Direksi wajib menyelenggarakan Board of Commissioners and Board of Directors are
rapat gabungan secara periodik paling sedikit 1 (satu) kali required to hold joint meetings periodically at least once
dalam setiap 4 (empat) bulan. Mekanisme dan tata cara every four months. The mechanism and procedures for
penyelenggaraan rapat gabungan tersebut diberlakukan holding joint meetings are implemented in accordance
selaras dengan ketentuan pelaksanaan Rapat Dewan with the provisions for holding Board of Commissioners
Komisaris. meetings.
Frekuensi dan Kehadiran Rapat Gabungan
Frequency and Attendance of Joint Meetings
Sepanjang tahun 2025, Perseroan telah melaksanakan Throughout 2025, the Company held 5 joint meetings of
5 rapat gabungan Direksi dan Dewan Komisaris dengan the Board of Directors and Board of Commissioners with
frekuensi dan kehadiran sebagai berikut: the following frequency and attendance:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Sudhamek Agoeng Waspodo Soenjoto Komisaris Utama 5 5 100%
President Commissioner
Pangayoman Adi Soenjoto Komisaris 5 5 100%
Commissioner
Rahajoe Dewiningroem Soenjoto 1) Komisaris 5 0 0%
Commissioner
Hartono Atmadja Komisaris 5 5 100%
Commissioner
Swen Neufeldt Komisaris 5 5 100%
Commissioner
Haijiang Gu 2) Komisaris 5 4 80%
Commissioner
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Komisaris Independen 5 5 100%
Independent Commissioner
Fitra Dewata Teramihardja Komisaris Independen 5 5 100%
Independent Commissioner
Donald Reginald Gadsden 3) Komisaris Independen 5 1 20%
Independent Commissioner
Soeharto Sunjoto4) Komisaris 5 5 100%
Commissioner
Andi Chandra4) Komisaris Independen 5 5 100%
Independent Commissioner
Direksi | Board of Directors
Hardianto Atmadja Direktur Utama 5 5 100%
President Director
Paulus Tedjosutikno Direktur 5 5 100%
Director
Robert Chandrakelana Adjie Direktur 5 5 100%
Director
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Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Fransiskus Johny Soegiarto Direktur 5 5 100
Director
Johannes Setiadharma Direktur 5 5 100
Director
Ruli Setiawan S L Tobing5) Direktur 5 0 0
Director
1) Ibu Rahajoe Dewiningroem Soenjoto diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mrs. Rahajoe Dewiningroem Soenjoto was appointed as a member of the Board of Commissioners, effective as of the
closing of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
2) Bapak Haijiang Gu diangkat menjadi anggota Dewan Komisaris yang berlaku efekti sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan tanggal
24 April 2025. | Mr. Haijiang Gu was appointed as a member of the Board of Commissioners, effective as of the closing of the Company’s Extraordinary General
Meeting of Shareholders on April 24, 2025.
3) Bapak Donald Reginald Gadsden merupakan Komisaris hingga April 2025, kemudian diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak
ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27 November 2025. | Mr. Donald Reginald Gadsden was a Commissioner until April 2025, then
appointed as a member of the Board of Commissioners, effective as of the closing of the Extraordinary General Meeting of Shareholders on November 27, 2025.
4) Bapak Soeharto Sunjoto dan Bapak Andi Chandra tidak lagi menjabat sebagai anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum
Pemegang Saham Luar Biasa Perseroan tanggal 27 November 2025. | Mr. Soeharto Sunjoto and Mr. Andi Chandra no longer serve as members of the Board of
Commissioners, effective as of the closing of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
5) Bapak Ruli Setiawan S L Tobing diangkat menjadi anggota Direksi yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27
November 2025. | Mr. Ruli Setiawan S L Tobing was appointed as a member of the Board of Directors, effective as of the closing of the Extraordinary General
Meeting of Shareholders on November 27, 2025.
Kehadiran Dewan Komisaris Pada RUPS 2025
Attendance of the Board of Commissioners at the GMS 2025
Kehadiran Dewan Kehadiran Dewan
Nama Jabatan Komisaris pada RUPST Komisaris pada RUPSLB
Name Position Attendance of BOC Attendance of BOC
of the AGMS of the EGMS
Sudhamek Agoeng Waspodo Soenjoto Komisaris Utama 0 0
President Commissioner
Pangayoman Adi Soenjoto Komisaris 0 0
Commissioner
Rahajoe Dewiningroem Soenjoto 1) Komisaris 0 0
Commissioner
Hartono Atmadja Komisaris 1 2
Commissioner
Swen Neufeldt Komisaris 0 0
Commissioner
Haijiang Gu 2) Komisaris 0 0
Commissioner
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Komisaris Independen 1 2
Independent Commissioner
Fitra Dewata Teramihardja Komisaris Independen 0 0
Independent Commissioner
Donald Reginald Gadsden 3) Komisaris Independen 0 0
Independent Commissioner
1) Ibu Rahajoe Dewiningroem Soenjoto diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa
Perseroan tanggal 27 November 2025. | Mrs. Rahajoe Dewiningroem Soenjoto was appointed as a member of the Board of Commissioners, effective as of the closing
of the Company’s Extraordinary General Meeting of Shareholders on November 27, 2025.
2) Bapak Haijiang Gu diangkat menjadi anggota Dewan Komisaris yang berlaku efekti sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa Perseroan tanggal 24
April 2025. | Mr. Haijiang Gu was appointed as a member of the Board of Commissioners, effective as of the closing of the Company’s Extraordinary General Meeting
of Shareholders on April 24, 2025.
3) Bapak Donald Reginald Gadsden diangkat menjadi anggota Dewan Komisaris yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar
Biasa tanggal 27 November 2025. | Mr. Donald Reginald Gadsden was appointed as a member of the Board of Commissioners, effective as of the closing of the
Extraordinary General Meeting of Shareholders on November 27, 2025.
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Kebijakan dan Prosedur Remunerasi Dewan Komisaris [2-19, 2-20]
Remuneration Policies and Procedures for the Board of Commissioners
Perseroan telah menetapkan besaran honorarium serta The Company has determined the honorarium and
tunjangan bagi Anggota Dewan Komisaris sebagaimana benefits for members of the Board of Commissioners as
diputuskan dalam RUPS Tahunan yang diselenggarakan resolved at the Annual GMS held on April 24, 2025.
pada 24 April 2025.
Struktur Remunerasi Dewan Komisaris
Remuneration Structure for the Board of Commissioners
Struktur remunerasi Dewan Komisaris terdiri atas: The remuneration structure of the Board of Commissioners
consists of:
1. Honorarium; dan 1. Honorarium; and
2. Tunjangan. 2. Allowances.
Sesuai dengan keputusan RUPS Tahunan pada 24 In accordance with the resolution of the Annual GMS dated
April 2025, Dewan Komisaris menetapkan besaran April 24, 2025, the Board of Commissioners determined
honorarium dan tunjangan untuk masing-masing anggota the honorarium and benefits for each member of the
Dewan Komisaris. Pada tahun 2025, total remunerasi Board of Commissioners. In 2025, the consolidated total
konsolidasian yang dibayarkan kepada Dewan Komisaris remuneration provided to the Board of Commissioners
tercatat sebesar Rp12.650.570.212. [2-21] amounted to Rp12,650,570,212. [2-21]
Penilaian Kinerja Dewan Komisaris [G-04][2-18]
Performance Assessment of the Board of Commissioners
Komite Nominasi dan Remunerasi secara tahunan Each year, the Nomination and Remuneration Committee
melakukan penilaian atas kinerja Dewan Komisaris conducts a performance assessment of the Board of
melalui evaluasi internal yang didasarkan pada capaian Commissioners through an internal evaluation based
Perseroan. Hasil penilaian tersebut kemudian dilaporkan on the Company’s achievements. The results of this
kepada para pemegang saham dalam RUPS Tahunan evaluation are presented to shareholders at the Annual
melalui Laporan Pelaksanaan Tugas Pengawasan GMS in the form of the Board of Commissioners’
Dewan Komisaris untuk memperoleh pengesahan dari Supervisory Report for approval by the GMS.
RUPS. Setelahnya, RUPS memberikan pelunasan dan Subsequently, the GMS grants full release and discharge
pembebasan tanggung jawab sepenuhnya (acquit et de (acquit et de charge) to the Board of Commissioners for
charge) kepada Dewan Komisaris atas pelaksanaan fungsi the supervisory duties performed during the preceding
pengawasan selama tahun buku sebelumnya. Kriteria financial year. The performance assessment criteria for
yang digunakan dalam penilaian kinerja Dewan Komisaris the Board of Commissioners include, among others, the
antara lain mencakup: following:
1. Pelaksanaan tugas pengawasan, pengarahan, dan 1. The execution of supervisory duties, guidance, and
evaluasi atas kebijakan dan pengelolaan Perseroan. evaluation of the Company’s policies and management.
2. Efektivitas dalam pengawasan dan pemberian nasihat 2. The effectiveness of oversight and advice provided
kepada Direksi terkait pelaksanaan tugas, tanggung to the Board of Directors regarding their duties,
jawab, dan pencapaian kinerja Direksi. responsibilities, and performance achievements.
3. Kepatuhan terhadap kebijakan Perseroan dan 3. Compliance with Company policies and applicable
peraturan perundang-undangan. laws and regulations.
4. Tingkat kehadiran dalam rapat Dewan Komisaris dan 4. Attendance rate at Board of Commissioners’ meetings
rapat gabungan dengan Direksi. and joint meetings with the Board of Directors.
Penilaian Kinerja Direksi [G-04][2-18]
Performance Assessment of the Board of Directors
Penilaian kinerja Direksi dilakukan dengan mengacu pada The performance of the Board of Directors is assessed
Indikator Kinerja Utama (Key Performance Indicators/KPI) based on Key Performance Indicators (KPIs) prepared
yang disusun dan ditetapkan pada awal setiap tahun. KPI and set at the beginning of each year. These KPIs cover
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tersebut mencakup aspek keuangan, operasional, investasi, the Company’s financial, operational, investment, GCG,
penerapan GCG, ESG, serta pertumbuhan bisnis Perseroan. ESG, and business growth perspectives. The Board of
Selanjutnya, Dewan Komisaris melakukan evaluasi atas Commissioners then evaluates the performance of the
kinerja Direksi berdasarkan tingkat pencapaian KPI yang Board of Directors by referring to each Director’s KPI
telah ditetapkan untuk masing-masing anggota Direksi achievement level in line with their respective duties and
sesuai dengan tugas dan tanggung jawabnya. responsibilities.
Kriteria yang digunakan untuk penilaian kinerja Direksi The criteria used to evaluate the Board of Directors’
antara lain adalah: performance are as follows:
1. Pelaksanaan tugas dan tanggung jawab sesuai 1. Implementation of duties and responsibilities in
anggaran dasar serta rencana kerja dan anggaran accordance with the articles of association and the
tahunan Perseroan; Company’s annual work plan and budget;
2. Kontribusi dalam meningkatkan nilai pemegang saham; 2. Contribution to increasing shareholder value;
3. Kontribusi dalam berbagai pelaksanaan kebijakan 3. Contribution in various implementations of the
strategis usaha Perseroan; Company’s strategic policy;
4. Implementasi hasil keputusan RUPS; 4. Implementation of the GMS resolution;
5. Pencapaian target yang ditetapkan terkait aspek 5. Achievement of the set targets related to financial
keuangan dan aspek operasional; and operational aspects;
6. Keselarasan kinerja dengan visi dan misi Perseroan; 6. Alignment between the performance and the
Company’s vision and mission;
7. Penerapan tata kelola yang baik pada Perseroan; 7. Implementation of the Company’s good governance;
8. Ketaatan terhadap kebijakan dan prosedur Perseroan 8. Compliance with the Company’s policies and
serta peraturan perundang-undangan yang berlaku; procedures as well as the prevailing laws; and
dan
9. Tingkat kehadiran pada rapat Direksi maupun pada 9. Attendance level in the Board of Directors meetings
rapat gabungan dengan Dewan Komisaris. as well as joint meetings with the Board of
Commissioners.
Pihak yang Melakukan Penilaian
Assessors
Penilaian kinerja individu anggota Direksi dilakukan The performance evaluation of each Board of Directors
langsung oleh Dewan Komisaris Perseroan, sementara member is conducted by the Company’s Board of
Dewan Komisaris sendiri menerapkan mekanisme self- Commissioners, whereas the Board of Commissioners
assessment. Pada tahun 2025, evaluasi kinerja telah performs its own self-assessment. In 2025, assessments
dilaksanakan untuk Dewan Komisaris dan Direksi secara of the Board of Commissioners and Board of Directors’
keseluruhan. Secara umum, keduanya dinyatakan telah performance have been carried out. Overall, both bodies
melaksanakan tugas dan tanggung jawabnya dengan have been deemed to have performed their duties and
baik. responsibilities well.
Penilaian Kinerja Komite di Bawah Dewan Komisaris
Performance Assessment of Committee Under the Board of Commissioners
Dalam rangka mendukung efektivitas pelaksanaan fungsi To support the effective execution of its supervisory
pengawasan, Dewan Komisaris membentuk sejumlah komite function, the Board of Commissioners has established
yang berada di bawah Dewan Komisaris dan bertanggung several committees under its authority that report
jawab langsung kepada Dewan Komisaris, yaitu: directly to the Board of Commissioners, as follows:
1. Komite Audit yang dibentuk guna memenuhi 1. The Audit Committee was established in compliance
ketentuan Peraturan OJK No. 55/POJK.04/2015 with the OJK Regulation No. 55/POJK.04/2015 the
Tahun 2015 tentang Pembentukan dan Pedoman Year 2015 on the Audit Committee Establishment and
Pelaksanaan Kerja Komite Audit. Charter.
2. Komite Nominasi dan Remunerasi yang dibentuk 2. The Nomination and Remuneration Committee was
sesuai dengan Peraturan OJK No. 34/POJK.04/2014 established in accordance with the OJK Regulation No.
tentang Komite Nominasi dan Remunerasi Emiten 34/POJK.04/2014 on the Nomination and Remuneration
atau Perusahaan Publik. Committee of Issuers or Public Companies.
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Prosedur Penilaian Kinerja Komite di Bawah Dewan Komisaris
Performance Procedures of the Committee under the Board of Commissioners
Dewan Komisaris melakukan evaluasi terhadap kinerja The Board of Commissioners assesses the performance
komite-komite di bawahnya berdasarkan laporan periodik of its subordinate committees based on periodic reports
terkait pelaksanaan tugas dan tanggung jawab masing- regarding the execution of duties and responsibilities
masing komite. Hasil evaluasi kinerja komite-komite by each committee. The results of this committee
Dewan Komisaris tersebut disampaikan melalui laporan performance evaluation are presented in the Company’s
tahunan Perseroan. annual report.
Kriteria penilaian meliputi pencapaian target kinerja, Assessment criteria encompass achievement of
tingkat kehadiran rapat, integritas, kontribusi terhadap performance targets, meeting attendance, integrity,
implementasi tata kelola perusahaan yang baik dan support for good corporate governance and risk
manajemen risiko, serta masukan mengenai kebijakan management implementation, as well as input on
remunerasi dan rencana suksesi. Secara keseluruhan, remuneration policies and succession planning. Overall,
Dewan Komisaris menyatakan bahwa semua komite telah the Board of Commissioners concludes that all committees
melaksanakan fungsinya secara efektif sesuai dengan have carried out their duties efficiently in line with GCG
prinsip GCG dan tujuan strategis Perseroan. principles and the Company’s objectives.
Program Peningkatan Kompetensi Anggota Dewan Komisaris
Board of Commissioners Competence Enhancement Programs
Perseroan menerapkan kebijakan pengembangan The Company implements a competency development
kompetensi untuk meningkatkan kapabilitas Anggota policy to improve the capabilities of the Board of
Dewan Komisaris. Berbagai pelatihan dan program Commissioners. Various training and competency
pengembangan kompetensi sepanjang tahun 2025 development programs throughout 2025 are detailed in
sebagaimana dirinci dalam tabel berikut: the following table:
Institusi Pemohon Nama Acara Tanggal Lokasi Judul Materi
No
Institutions Events Date Venue Titles
1 PT Garudafood Putra Putri Jaya Tbk GAME 2025 16 Januari 2025 Pullman, Kuala Productivity and
January 16, 2025 Lumpur Mindful Deep
Learning
2 PT Dharma Agung Wijaya (DAW) DREAM 2025 23 Januari 2025 Ra Suites Productivity and
January 23, 2025 Simatupang, Jakarta Mindful Deep
Learning
Program Orientasi Dewan Komisaris
Board of Commissioners Orientation Program
Perseroan menerapkan kebijakan orientasi bagi anggota The Company implements an orientation program
Dewan Komisaris yang baru terpilih guna mendukung for newly appointed members of the Board of
pelaksanaan tugas dan tanggung jawabnya. Program Commissioners to support the execution of their duties
orientasi ini dirancang untuk menyediakan pemahaman and responsibilities. This orientation aims to provide
menyeluruh tentang kondisi umum Perseroan, nilai-nilai comprehensive understanding of the Company’s overall
inti, visi dan misi, operasional bisnis beserta entitas anak, condition, core values, vision and mission, business
serta kebijakan, prosedur, dan implementasi tata kelola operations including subsidiaries, as well as policies,
perusahaan. procedures, and corporate governance practices.
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Komisaris Independen
Independent Commissioners
Berdasarkan regulasi yang berlaku, setiap perusahaan In accordance with prevailing regulations, every public
publik diwajibkan memiliki minimal 30% Komisaris company must maintain at least 30% Independent
Independen dari keseluruhan anggota Dewan Komisaris. Commissioners out of the total Board of Commissioners
Per tanggal laporan ini, Perseroan mencatat 3 (tiga) membership. As of this reporting date, the Company has
Komisaris Independen dari total 9 (sembilan) anggota 3 (three) Independent Commissioners out of a total of
Dewan Komisaris, yakni Bapak Prof. Dorodjatun Kuntjoro- 9 (nine) Board members, namely Mr. Prof. Dorodjatun
Jakti, Ph.D, Bapak Fitradewata Teramihardja, dan Bapak Kuntjoro-Jakti, Ph.D, Mr. Fitradewata Teramihardja,
Donald Reginald Gadsden. Komisaris Independen yang and Mr. Donald Reginald Gadsden. Independent
telah menjabat selama 2 (dua) periode dapat diangkat Commissioners who have served for two (2) terms may be
kembali apabila menyatakan independensinya secara reappointed if they affirm their continued independence
eksplisit dalam RUPS sesuai ketentuan yang berlaku; at the GMS in compliance with applicable provisions; if
apabila juga menjabat di Komite Audit, pengangkatan also serving on the Audit Committee, reappointment to
kembali di komite tersebut dibatasi hanya 1 (satu) the Committee is limited to one (1) additional term. In
periode berikutnya. Selain memenuhi kriteria umum addition to meeting general Board criteria, the Company’s
Dewan Komisaris, Komisaris Independen Perseroan juga Independent Commissioners fulfill the following
telah memenuhi persyaratan tambahan sebagai berikut: additional requirements:
1. Tidak bekerja atau mempunyai wewenang dan 1. Not working or having the authority and responsibility
tanggung jawab untuk merencanakan, memimpin, to plan, lead, control, or supervise the activities of the
mengendalikan, atau mengawasi kegiatan Perseroan Company within the last 6 (six) months, except for
tersebut dalam waktu 6 (enam) bulan terakhir, kecuali reappointment as Independent Commissioner of the
untuk pengangkatan kembali sebagai Komisaris Company in the following period;
Independen Perseroan pada periode berikutnya;
2. Tidak memiliki saham secara langsung atau tidak 2. Does not own shares directly or indirectly in the
langsung pada Perseroan; Company;
3. Tidak mempunyai hubungan afiliasi dengan Perseroan, 3. Has no affiliation with the Company, other members of
anggota Dewan Komisaris lainnya, anggota Direksi, the Board of Commissioners, members of the Board of
atau pemegang saham utama Perseroan; dan Directors, or major shareholders of the Company; and
4. Tidak memiliki hubungan usaha secara langsung atau 4. Has no direct or indirect business relationship related
tidak langsung yang berkaitan dengan kegiatan usaha to the Company’s business activities.
Perseroan.
Pernyataan tentang Independensi Komisaris Independen
Independency Statement of Independent Commissioner
Komisaris Independen Perseroan telah menandatangani The Company’s Independent Commissioners have signed
Surat Pernyataan yang mengkonfirmasi pemenuhan a Statement Letter confirming full compliance with all
penuh terhadap seluruh kriteria independensi sesuai required independence criteria as stipulated by applicable
ketentuan peraturan perundang-undangan yang berlaku. laws and regulations. The level of independence of
Tingkat independensi Komisaris Independen tercermin these Independent Commissioners is reflected in the
dalam surat pernyataan yang ditandatangani masing- statements signed by each upon their initial appointment
masing individu saat pengangkatan pertama kali melalui at the GMS.
RUPS.
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KOMITE AUDIT
AUDIT COMMITTEE
Komite Audit dibentuk untuk mendukung Dewan Komisaris dalam penerapan
sistem pengendalian internal dan audit, sekaligus memastikan pengelolaan
Perseroan tetap konsisten dengan prinsip GCG serta ketentuan peraturan
perundang-undangan yang berlaku.
The Audit Committee is established
to assist the Board of Commissioners
in implementing internal controls
and audit functions, while ensuring
the Company’s management adheres
consistently to GCG principles and
prevailing laws and regulations.
Dasar Hukum Pembentukan
Legal Basis of Establishment
Dasar hukum pembentukan Komite Audit adalah: The legal bases of the Audit Committee establishment are:
1. Pasal 28 Ayat 4 Peraturan OJK No. 33/POJK.04/2014 1. Article 28, Paragraph 4 of OJK Regulation No. 33/
tanggal 8 Desember 2014 tentang Direksi dan Dewan POJK.04/2014 dated December 8, 2014, on the Board
Komisaris Emiten atau Perusahaan Publik; of Directors and Board of Commissioners of Issuer or
Public Companies;
2. Peraturan OJK No. 55/POJK.04/2015 tanggal 23 2. OJK Regulation No. 55/POJK.04/2015 dated December
Desember 2015 mengenai Pembentukan dan 23, 2015, on The Guidelines on the Establishment of
Pedoman Pelaksanaan Kerja Komite Audit; dan the Audit Committee; and
3. Nilai-Nilai Dasar Perusahaan (Corporate Core Values) 3. Corporate Values, namely The Founder’s spirit, the
yang terdiri dari Semangat Pendiri (The Founder’s Company’s philosophy, and the Mission’s principle.
spirit), Falsafah Perusahaan (Corporate philosophy)
dan Prinsip Dalam Misi (Mission’s principle).
Piagam Komite Audit
Audit Committee Charter
Perseroan telah menetapkan Piagam Komite Audit sebagai The Company has established the Audit Committee Charter
pedoman kerja bagi para anggotanya dalam melaksanakan as the working guideline for its members in carrying out
peran, tugas, dan tanggung jawab untuk mendukung their roles, duties, and responsibilities to assist the Board
Dewan Komisaris. Piagam tersebut telah disetujui oleh of Commissioners. The Charter was approved by the
Dewan Komisaris Perseroan pada tanggal 2 Juli 2018. Company’s Board of Commissioners on July 2, 2018.
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Keanggotaan Komite Audit
Members of the Audit Committee
Susunan Komite Audit saat ini dibentuk berdasarkan Surat The current composition of the Audit Committee was
Keputusan Dewan Komisaris No. 006/BOC/LGL/VII/18 established based on Board of Commissioners Decree
tanggal 2 Juli 2018, dan diperpanjang melalui keputusan No. 006/BOC/LGL/VII/18 dated 2 July 2018, and extended
Dewan Komisaris No. 003/BOC/LGL/IV/23 tanggal 14 April through Board of Commissioners Decree No. 003/BOC/
2023. Anggota Komite Audit diangkat dan diberhentikan LGL/IV/23 dated 14 April 2023. Members of the Audit
oleh Dewan Komisaris dengan komposisi minimal 3 Committee are appointed and dismissed by the Board of
(tiga) orang, dipimpin oleh Komisaris Independen serta Commissioners with a minimum composition of 3 (three)
didukung 2 (dua) anggota eksternal independen. Masa persons, led by an Independent Commissioner and
jabatan anggota Komite Audit tidak melebihi masa supported by 2 (two) independent external members.
jabatan Dewan Komisaris dan dapat diperpanjang The term of office of Audit Committee members shall not
maksimal untuk 1 (satu) periode berikutnya. exceed the term of office of the Board of Commissioners
and may be extended for a maximum of 1 (one)
subsequent period.
Komposisi & Profil Komite Audit
Composition & Profiles of Audit Committee
Pada tahun 2025, komposisi Komite Audit Perseroan In 2025, the composition of the Company’s Audit Committee
terdiri dari seorang Ketua dan dua orang anggota Komite will consist of a Chair and two Committee members with the
dengan profil sebagai berikut: following profiles:
Nama Jabatan di Komite Jabatan di Perusahaan Masa Jabatan
Name Position in Committee Position in Company Term of Office
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Ketua Komisaris Independen 5 (lima) tahun
Chairman Independent 5 (five) years
Commissioner
Drs. Mohammad Raylan, MM Anggota Pihak Independen 5 (lima) tahun
Member Independent Party 5 (five) years
Prasetyo Rahardjo Anggota Pihak Independen 5 (lima) tahun
Member Independent Party 5 (five) years
Prof. DORODJATUN KUNTJORO - JAKTI, Ph.D
Ketua Komite Audit – Komisaris Independen | Chairman of the Audit Committee - Independent Commissioner
Dasar Hukum Pengangkatan Surat Keputusan Dewan Komisaris Perseroan No.003/BOC/LGL/IV/23 tanggal 14 April 2023
Legal Basis of Appointment Board of Commissioners Decree No.003/BOC/LGL/IV/23 dated April 14, 2023
Periode Jabatan Periode Kedua, 2023 – 2028
Tenure Second Period, 2023 – 2028
Profil Tersedia dalam Profil Dewan Komisaris pada halaman 61 dari Laporan Tahunan ini
Profile Presented in the Profile of the Board of Commissioners on page 61 of this Annual Report
Drs. MOHAMMAD RAYLAN, MM
Anggota Komite Audit | Audit Committee Members
Dasar Hukum Pengangkatan Surat Keputusan Dewan Komisaris Perseroan No.003/BOC/LGL/IV/23 tanggal 14 April 2023
Legal Basis of Appointment Board of Commissioners Decree No.003/BOC/LGL/IV/23 dated April 14, 2023
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Periode Jabatan Periode Kedua, 2023 – 2028
Tenure Second Period, 2023 – 2028
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 68 tahun
Age 68 years old
Domisili Jakarta
Domicile
Riwayat Pendidikan 1. Magister Manajemen, Universitas Satyagama, 2006
Educational Background Master of Management, Universitas Satyagama, 2006
2. Sarjana Ekonomi, Fakultas Ekonomi Manajemen, Universitas Krisnadwipayana, 1985
Bachelor of Economics, Faculty of EconomicsManagement, Universitas Krisnadwipayana,
1985
Riwayat Pekerjaan 1. Komisaris Independen PT Penta Valent Tbk (2022-2024) | Commissioner of PT Kelola Mina
Professional Background Laut Tbk (2018-2019)
2. Komisaris PT Kelola Mina Laut Tbk (2018-2019) | Independent Commissioner of PT Avia
Avian (2017-2020)
3. Komisaris Independen PT Avia Avian Tbk (2017-2020) | Financial Services Authority (OJK),
with the last position being Director of Financial
4. Otoritas Jasa Keuangan (OJK), dengan jabatan terakhir Direktur Penilaian Keuangan
Perusahaan Sektor Jasa, Departemen Pengawasan Pasar Modal (2016-2017)
Assessment of Service Sector Companies, Department of Capital Market Supervision
(2016-2017)
5. Kepala Bagian Pemantauan Perdagangan dan Perhubungan, Biro Penilaian Keuangan
Head of Trade and Transportation Monitoring Section, Service Sector Company Financial
6. Perusahaan Sektor Jasa, Badan Pengawas Pasar Modal dan Lembaga Keuangan (2008-
2012) | Assessment Bureau, Capital Markets and Financial Institutions Supervisory Agency
(2008-2012)
Rangkap Jabatan 1. Komisaris Independen PT Merry Riana Tbk (2025-sekarang) | Independent Commissioner
Concurrent Position of PT Merry Riana Tbk (2025 - present)
2. Komisaris Independen PT Cahayaputra Asa Keramik Tbk (2023-2025) | Independent
Commissioner of PT Cahayaputra Asa Keramik Tbk (2023 - 2025)
3. Komisaris Independen PT Jaya Sukses Makmur Sentosa Tbk (2018-sekarang)
Independent Commissioner of PT Jaya Sukses Makmur Sentosa Tbk (2018- present)
4. Komisaris Independen PT Surya Fajar Sekuritas (2018-sekarang) | Independent
Commissioner of PT Surya Fajar Sekuritas (2018-present)
5. Komisaris Independen PT Wilton Makmur Indonesia Tbk. (dahulu PT Renuka Coalindo
Tbk) (2018-sekarang) | Independent Commissioner of PT Wilton Makmur Indonesia Tbk
(formerly PT Renuka Coalindo Tbk) (2018- present)
Kepemilikan Saham Nihil
Shareholding None
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi dan Pemegang Saham
Affiliate Relationship Pengendali | Has no affiliation with the Board of Commissioners, Directors, and Controlling
Shareholders
PRASETYO RAHARDJO
Anggota Komite Audit | Audit Committee Members
Dasar Hukum Pengangkatan Surat Keputusan Dewan Komisaris Perseroan No.003/BOC/LGL/IV/23 tanggal 14 April 2023
Legal Basis of Appointment Board of Commissioners Decree No.003/BOC/LGL/IV/23 dated April 14, 2023
Periode Jabatan Periode Kedua, 2023 – 2028
Tenure Second Period, 2023 – 2028
Kewarganegaraan Indonesia
Citizenship Indonesian
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Usia 66 tahun
Age 66 years old
Domisili Jakarta
Domicile
Riwayat Pendidikan 1. MBA, Woodbury University, Burbank, California, USA 1998
Educational Background MBA, Woodbury University, Burbank, California, USA 1998
2. LL.M, Tulane Law School, New Orleans, Louisiana, USA,1997
LL.M, Tulane Law School, New Orleans, Louisiana, USA, 1997
3. Sarjana Hukum, Universitas Kristen Satya Wacana, Salatiga, 1985
Bachelor of Laws, Universitas Kristen Satya Wacana, Salatiga, 1985
Riwayat Pekerjaan 1. Advokat dan menjabat sebagai of Counsel dan CEO di Armila & Rako, Law Firm (Januari
Professional Background 2019 – November 2023) | Attorney and served as of Counsel and CEO at Armila & Rako,
Law Firm (January 2019 – November 2023)
2. Menjabat beberapa posisi di PT Garudafood Putra Putri Jaya Tbk sejak 2005 yaitu sebagai
Strategic Procurement Head (2013 - 2016), Corporate Secretary (2008 - 2009), Garuda
Polyflex Foods Pvt Ltd Offices, Bangalore, India: Project Leader dan Director (2010 –
2013), dan Head of Business Development Division (2005 - 2013) | Held several positions
at PT Garudafood Putra Putri Jaya Tbk since 2005, namely as Strategic Procurement
Head (2013 - 2016), Corporate Secretary (2008 - 2009), Garuda Polyflex Foods Pvt Ltd
Offices, Bangalore, India: Project Leader and Director (2010 - 2013), and Head of Business
Development Division (2005 - 2013)
3. PT Gudang Garam Tbk, Kediri, di Divisi Keuangan (2000 – 2005) | PT Gudang Garam Tbk,
Kediri, in the Finance Division (2000 - 2005)
4. Kontrak Paralegal di Exxon Mobil Corporation, Houston, Texas, USA (1999 – 2000) |
Paralegal Contracts at Exxon Mobil Corporation, Houston, Texas, USA (1999 - 2000)
5. Kontrak Paralegal di Shell Oil Company, Houston, Texas, USA (1998 – 1999)
Paralegal Contracts at Shell Oil Company, Houston, Texas, USA (1998 - 1999)
6. Head of Legal Department PT Gudang Garam Tbk (1986 – 1994)
Head of Legal Department of PT Gudang Garam Tbk (1986 - 1994)
Rangkap Jabatan Direktur PT Karrelindo Utama (Mei 2014 – sekarang)
Concurrent Position Director of PT Karrelindo Utama (May 2014 - present)
Kepemilikan Saham Nihil
Shareholding None
Hubungan Afiliasi Tidak memiliki hubungan afiliasi dengan Dewan Komisaris, Direksi dan Pemegang Saham
Affiliate Relationship Pengendali | Has no affiliation with the Board of Commissioners, Directors, and Controlling
Shareholders
Independensi Komite Audit
Independency of the Audit Committee
Berdasarkan Piagam Komite Audit, Komite Audit In line with the Audit Committee Charter, the Audit
menjalankan tugas dan tanggung jawabnya secara Committee carries out its duties and responsibilities
independen. Untuk menjamin independensi dan independently. To ensure independence and objectivity,
objektivitas, semua anggota Komite Audit Perseroan all members of the Company’s Audit Committee are
merupakan pihak independen yang dipilih berdasarkan independent parties selected based on their expertise,
kompetensi, pengalaman profesional, dan latar belakang professional experience, and educational background.
pendidikan. Anggota Komite Audit tidak memiliki afiliasi Audit Committee members have no affiliations with
dengan Direktur, Komisaris, atau pemegang saham Directors, Commissioners, or controlling shareholders,
pengendali, bebas dari konflik kepentingan pribadi, are free from personal conflicts of interest, do not own
tidak memiliki kepemilikan saham Perseroan, serta Company shares, and have no business relationships with
tidak terlibat dalam hubungan bisnis dengan Perseroan. the Company. Each member’s independence is affirmed
Tingkat independensi masing-masing anggota Komite through individually signed Statement Letters.
Audit tercermin dalam Surat Pernyataan yang telah
ditandatangani secara individual.
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Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Audit memiliki tugas dan tanggung jawab sebagai The Audit Committee has the following duties and
berikut: responsibilities:
1. Melakukan penelaahan atas informasi keuangan 1. Reviewing all financial information that will be issued
yang akan dikeluarkan Perseroan kepada publik dan/ by the Company to the public and/or authorities,
atau pihak otoritas antara lain laporan keuangan, including financial statements, projections, and
proyeksi, dan laporan lainnya terkait dengan informasi other reports related to the Company’s financial
keuangan Perseroan; information;
2. Melakukan penelaahan atas ketaatan terhadap 2. Reviewing the compliance with prevailing rules and
peraturan perundang-undangan yang berhubungan regulations related to the Company’s activities;
dengan kegiatan Perseroan;
3. Memberikan pendapat independen dalam hal terjadi 3. Providing independent opinion in the case of a
perbedaan pendapat antara manajemen dan Akuntan dissenting opinion between management and public
atas jasa yang diberikannya; Accountant on the rendered services;
4. Memberikan rekomendasi kepada Dewan Komisaris 4. Providing recommendations to the Board of
mengenai (i) penunjukan Akuntan yang didasarkan Commissioners on (i) appointment of Accountant
pada independensi, ruang lingkup penugasan, dan fee based on independency, scope of assignment, and
dan (ii) pemberhentian penunjukan Akuntan dalam fee; and (ii) dismissal of the Public Accountant upon
tugasnya dengan alasan yang cukup; the assignment with adequate reason;
5. Melakukan penelaahan atas pelaksanaan pemeriksaan 5. Reviewing the audits by internal auditors and
oleh auditor internal dan mengawasi pelaksanaan supervise follow-up actions by the Board of Directors
tindak lanjut oleh Direksi atas temuan auditor internal; based on the findings of internal auditors;
6. Melakukan penelaahan terhadap aktivitas 6. Reviewing the execution of risk management activities
pelaksanaan manajemen risiko yang dilakukan oleh by the Board of Directors;
manajemen/ Direksi;
7. Menelaah pengaduan yang berkaitan dengan proses 7. Reviewing complaints related to the Company’s
akuntansi dan pelaporan keuangan Perseroan; accounting process and financial reporting;
8. Menelaah dan memberikan saran kepada Dewan 8. Reviewing and providing advice to the Board of
Komisaris terkait dengan adanya potensi benturan Commissioners regarding the potential conflict of
kepentingan Perseroan; dan interests in the Company; and
9. Menjaga kerahasiaan dokumen, data dan informasi 9. Maintaining confidentiality of the Company’s
Perseroan. documents, data, and information.
Rapat Komite Audit
Audit Committee Meetings
Kebijakan penyelenggaraan Rapat Komite Audit mengacu The Audit Committee Meeting Policy follows the
pada ketentuan yang tercantum dalam Piagam Komite provisions outlined in the Company’s Audit Committee
Audit Perseroan, sebagai berikut: Charter, as follows:
1. Komite Audit menyelenggarakan rapat secara berkala 1. The Audit Committee holds periodic meetings at least
paling kurang satu kali dalam 3 (tiga) bulan; 1 (once) every 3 (three) months;
2. Rapat Komite Audit hanya dapat dilaksanakan apabila 2. The Audit Committee meetings can only be held if it is
dihadiri oleh lebih dari 1/2 (satu per dua) jumlah attended by more than 1/2 (a half) members;
anggota;
3. Keputusan rapat Komite Audit diambil berdasarkan 3. Decisions made in the Audit Committee meetings are
musyawarah untuk mufakat; based on deliberation for consensus;
4. Rapat Komite Audit dipimpin oleh Ketua Komite Audit 4. The Audit Committee meetings are led by the
yang menjabat sebagai Komisaris independen; Chairman of the Audit Committee who holds the
position as Independent Commissioner;
5. Dalam hal Ketua Komite Audit berhalangan hadir 5. In the event that the Chairman of the Audit Committee
(dan jumlah anggota Komite Audit yang hadir dalam is absent (and the number of Audit Committee
rapat telah melebihi 1/2 dari total jumlah anggota), members that are present during the meeting has
maka Rapat Komite Audit tetap dapat dilaksanakan exceeded 1/2 of the total number of members), the
dengan dipimpin oleh salah satu dari anggota Komite Audit Committee Meeting can still be led by one of
Audit yang hadir pada saat itu yang penunjukannya the members of the Audit Committee present at the
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ditentukan berdasarkan kesepakatan bersama di time, of which the appointment has been mutually
antara para anggota yang hadir; agreed upon by the present members;
6. Setiap rapat Komite Audit dituangkan dalam risalah 6. Every Audit Committee Meeting is recorded into minutes
rapat, termasuk apabila terdapat perbedaan pendapat, of meetings, including the dissenting opinion, which is
yang ditandatangani oleh seluruh anggota Komite Audit signed by every member of the Audit Committee that is
yang hadir dan disampaikan kepada Dewan Komisaris; present and delivered to the Board of Commissioners;
7. Komite Audit dapat juga mengambil keputusan yang 7. The Audit Committee may also make a valid decision
sah tanpa mengadakan Rapat Komite Audit, dengan without holding the Audit Committee Meeting, as
ketentuan bahwa semua anggota Komite Audit telah long as all members of the Audit Committee have
diberitahu secara tertulis dan semua anggota Komite been informed in writing and all members of the
Audit memberikan persetujuan mengenai usul yang Audit Committee have given agreement on the issue
diajukan secara tertulis dengan menandatangani in writing, by signing the circular agreement. Any
persetujuan sirkuler tersebut. Keputusan yang diambil decision taken by this method has the same power
dengan cara demikian mempunyai kekuatan yang sama of authority as any decision made legitimately at the
dengan keputusan yang diambil dengan sah dalam Audit Committee Meeting;
Rapat Komite Audit;
8. Anggota Dewan Komisaris yang bukan merupakan 8. Members of the Board of Commissioners who are
anggota Komite Audit dapat menghadiri rapat Komite not members of the Audit Committee may attend the
Audit (jika dianggap perlu) dan hanya bertindak Audit Committee Meetings (if considered necessary)
sebagai peninjau yang tidak memiliki hak suara and only act as observers without voting rights during
pengambilan keputusan dalam rapat; the meeting;
Risalah setiap rapat Komite Audit akan diarsipkan dan Minutes of each Audit Committee meeting are archived
disebarkan kepada seluruh anggota Komite Audit, anggota and distributed to all Audit Committee members, non-
Dewan Komisaris di luar komite tersebut, serta Sekretaris committee Board of Commissioners members, and
Perusahaan. Pada tahun 2025, Komite Audit Perseroan the Corporate Secretary. In 2025, the Company’s Audit
menyelenggarakan rapat sebanyak 7 kali dengan rincian Committee held 7 meetings, with details as follows:
sebagai berikut:
Frekuensi dan Tingkat Kehadiran Rapat
Meeting Frequency and Attendance
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Prof. Dorodjatun Kuntjoro-Jakti, Ph.D Ketua 7 7 100
Chairman
Drs. Mohammad Raylan, MM Anggota 7 7 100
Member
Prasetyo Rahardjo Anggota 7 7 100
Member
Pelatihan Komite Audit tahun 2025
Audit Committee Training in 2025
Komite Audit tidak memiliki program pendidikan dan/ The Audit Committee does not have any education and/
atau pelatihan sepanjang tahun 2025. or training programmes planned for the year 2025.
Pelaksanaan Kegiatan Komite Audit Tahun 2025
Implementation of Audit Committee Activities in 2025
Komite Audit telah melaksanakan rapat dan kegiatan The Audit Committee has conducted meetings and
Komite Audit sesuai dengan tugas dan tanggung jawabnya activities in accordance with its duties and responsibilities
pada tahun 2025. in 2025.
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KOMITE NOMINASI DAN REMUNERASI
NOMINATION AND REMUNERATION COMMITTEE
Komite Nominasi dan Remunerasi dibentuk untuk meningkatkan efektivitas fungsi
Dewan Komisaris, menjamin komposisi Dewan Komisaris dan Direksi yang beragam
serta berintegritas tinggi, serta mematuhi Kebijakan Keberagaman, Kesetaraan
(Non-Diskriminasi), dan Pencegahan Pelecehan Seksual di tempat kerja. Komite ini
bertanggung jawab memberikan rekomendasi kandidat nominasi yang akan diajukan
serta menyampaikan usulan paket remunerasi untuk anggota Direksi dan Dewan
Komisaris kepada Dewan Komisaris.
The Nomination and Remuneration
Committee is established to enhance the
effectiveness of the Board of Commissioners’
duties, ensure the highest diversity and
integrity in the composition of the Board of
Commissioners and Board of Directors, and
comply with the Diversity, Equality (Non-
Discrimination), and Workplace Sexual
Harassment Prevention Policy. The
committee is responsible for providing
recommendations on proposed
nomination candidates and submitting
remuneration package proposals for
Directors and Commissioners to the
Board of Commissioners.
Dasar Hukum Pembentukan
Legal Basis of Establishment
Perseroan telah membentuk Komite Nominasi dan The Company established the Nomination and
Remunerasi melalui Surat Keputusan Dewan Komisaris Remuneration Committee pursuant to the Decree of the
No. 007/BOC/LGL/VII/18 tanggal 2 Juli 2018, dengan Board of Commissioners No. 007/BOC/LGL/VII/18 dated
komposisi anggota terbaru sesuai keputusan Dewan 2 July 2018, with the latest membership composition as
Komisaris No. 002/BOC/LGL/IV/23 tanggal 14 April per the Board of Commissioners’ decision No. 002/BOC/
2023, sebagaimana diatur dalam Peraturan OJK No. 34/ LGL/IV/23 dated April 14, 2023, in accordance with OJK
POJK.04/2014 tentang Komite Nominasi dan Remunerasi Regulation No. 34/POJK.04/2014 on Nomination and
pada Emiten atau Perusahaan Publik. Remuneration Committees of Issuers or Public Companies.
Piagam Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Charter
Komite Nominasi dan Remunerasi telah menetapkan The Nomination and Remuneration Committee has
Piagam Komite Nominasi dan Remunerasi (NRC Charter) established the Nomination and Remuneration Committee
sebagai pedoman kerja dalam melaksanakan peran, Charter (NRC Charter) as the working guideline for fulfilling
tugas, dan tanggung jawabnya untuk mendukung Dewan its roles, duties, and responsibilities in assisting the Board
Komisaris. Piagam tersebut mengatur aspek struktur of Commissioners. The Charter covers aspects such as
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dan masa jabatan, tugas serta tanggung jawab, serta structure and term of office, duties and responsibilities, as
mekanisme rapat dan pelaporan. Dokumen ini telah well as meeting and reporting procedures. The Charter was
disetujui oleh Dewan Komisaris pada tanggal 2 Juli 2018. approved by the Board of Commissioners on July 2, 2018.
Struktur dan Keanggotaan
Structure and Membership
Berdasarkan Surat Keputusan Dewan Komisaris Pursuant to the Decree of the Board of Commissioners No.
Perseroan No. 002/BOC/LGL/IV/23 tanggal 14 April 2023, 002/BOC/LGL/IV/23 dated 14 April 2023, the composition
susunan keanggotaan dan struktur Komite Nominasi dan and membership structure of the Nomination and
Remunerasi terdiri sebagai berikut: Remuneration Committee are as follows:
1. Anggota Komite Remunerasi dan Nominasi diangkat 1. Members of the Remuneration and Nomination
dan diberhentikan berdasarkan keputusan rapat Committee are appointed and dismissed based on the
Dewan Komisaris; Board of Commissioners meeting resolutions;
2. Anggota Komite Remunerasi dan Nominasi paling 2. Members of the Remuneration and Nomination
kurang terdiri dari 3 (tiga) orang anggota, dengan Committee shall consist of at least 3 (three) members,
ketentuan: (i) 1 (satu) orang di antara anggota provided that: (i) 1 (one) member also serves as
merangkap sebagai ketua, yang merupakan Komisaris chairman, who is an Independent Commissioner; and
Independen; dan (ii) anggota lainnya dapat berasal (ii) other members may come from members of the
dari anggota Dewan Komisaris, pihak luar yang berasal Board of Commissioners, outsiders from outside the
dari luar Perseroan, atau pihak yang menduduki Company, or parties who hold managerial positions
jabatan manajerial di bawah Direksi yang membidangi under the Board of Directors in charge of human
sumber daya manusia; resources;
3. Anggota Direksi tidak dapat menjadi anggota Komite 3. Board of Directors members cannot become members
Remunerasi dan Nominasi; of the Remuneration and Nomination Committee;
4. Anggota Komite Remunerasi dan Nominasi yang 4. Members of the Remuneration and Nomination
berasal dari luar Perseroan tidak merangkap jabatan Committee from outside of the Company must not hold
sebagai anggota komite lainnya yang dimiliki concurrent positions as members of other committees
Perseroan, atau bukan merupakan pihak yang owned by the Company, or are not affiliated with the
terafiliasi dengan Perseroan, anggota Direksi, anggota Company, members of the Board of Directors, members
Dewan Komisaris, atau pemegang saham utama dari of the Board of Commissioners, or major shareholders
Perseroan, dan wajib memiliki pengalaman terkait of the Company, and must have experience related to
Nominasi dan/atau Remunerasi; Nominations. and/or Remuneration;
5. Anggota Komite Remunerasi dan Nominasi berhak 5. Members of the Remuneration and Nomination
mengundurkan diri dari jabatannya dengan Committee have the right to resign from their
memberitahukan secara tertulis kepada Perseroan position by notifying the Company in writing at least
sekurang-kurangnya 30 (tiga puluh) hari sebelum 30 (thirty) days prior to the date of their resignation.
tanggal pengunduran dirinya. Dalam waktu paling Within a maximum period of 60 (sixty) days after
lambat 60 (enam puluh) hari sejak anggota Komite the concerned members of the Remuneration and
Remunerasi dan Nominasi dimaksud tidak dapat Nomination Committee can no longer carry out their
lagi melaksanakan fungsinya, Dewan Komisaris akan functions, the Board of Commissioners will appoint
mengangkat seseorang untuk menggantikannya someone to replace them through a Decree of the
melalui Keputusan Dewan Komisaris; dan Board of Commissioners; and
6. Anggota Komite Remunerasi dan Nominasi tidak 6. Members of the Remuneration and Nomination
diperkenankan memiliki kepentingan pribadi yang Committee shall not have personal interests that
dapat menimbulkan benturan kepentingan terhadap could cause a conflict of interest to the Company, and
Perseroan, dan bersedia untuk menyediakan waktu are willing to provide sufficient time to complete their
yang cukup untuk menyelesaikan tugasnya. duties.
Komposisi dan Profil Komite
Committee Composition and Profiles
Pada tahun 2025, tidak ada perubahan pada komposisi In 2025, there will be no changes to the composition of the
komite Nominasi dan Remunerasi. Berikut adalah susunan Nomination and Remuneration Committee. The following
dan profil Komite Nominasi dan Remunerasi: is the composition and profile of the Nomination and
Remuneration Committee:
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Nama Jabatan di Komite Jabatan di Perusahaan Masa Jabatan
Name Position in Committee Position in Company Term of Office
Fitra Dewata Teramihardja Ketua Komisaris Independen 5 (lima) tahun
Chairman Independent Commissioner 5 (five) years
Sudhamek Agoeng Waspodo Soenjoto Anggota Komisaris Utama 5 (lima) tahun
Member President Commissioner 5 (five) years
Hartono Atmadja Anggota Komisaris 5 (lima) tahun
Member Commissioner 5 (five) years
Swen Neufeldt Anggota Komisaris 5 (lima) tahun
Member Commissioner 5 (five) years
Profil lengkap seluruh anggota Komite Nominasi dan Complete profiles of all Nomination and Remuneration
Remunerasi Perseroan tersedia dalam bagian Profil Committee members can be found in the Board of
Dewan Komisaris pada halaman 53-62 Laporan Tahunan Commissioners Profile section on page 53-62 of this Annual
ini. Report.
Independensi Komite
Independency of Committee
Komite Nominasi dan Remunerasi menjalankan tugas The Nomination and Remuneration Committee carries
serta tanggung jawabnya dengan profesionalisme dan out its duties and responsibilities professionally and
independensi penuh, sesuai dengan regulasi serta independently, in line with applicable regulations
perundang-undangan yang berlaku. Setiap keputusan and legislation. All actions and decisions taken by
dan tindakan yang diambil komite tersebut dilakukan the committee are conducted fairly, professionally,
secara transparan, objektif, adil, dan independen sesuai independently, and objectively in accordance with
ketentuan peraturan yang berlaku. prevailing regulations.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Nominasi dan Remunerasi memiliki tugas dan The Nomination and Remuneration Committee has the
tanggung jawab sebagai berikut: following duties and responsibilities:
1. Memberikan rekomendasi kepada Dewan Komisaris 1. Providing recommendations to the Board of
mengenai kebijakan, besaran, dan struktur atas Commissioners on policy, scale, and structure of
remunerasi bagi Direksi dan Dewan Komisaris yang remuneration for the Board of Directors and Board
akan menjadi bagian dari Laporan Dewan Komisaris of Commissioners that will be part of the Board of
untuk kemudian disampaikan dan kemudian Commissioners’ Report to be submitted and stipulated
ditetapkan dalam RUPS. in the GMS.
2. Membantu Dewan Komisaris melakukan penilaian 2. Assisting the Board of Commissioners in conducting
kinerja dengan kesesuaian remunerasi yang diterima performance assessments according to suitable
masing-masing anggota Direksi dan anggota Dewan remuneration received by each member of the Board
Komisaris. of Directors and Board of Commissioners.
3. Memberikan rekomendasi kepada Dewan Komisaris 3. Providing recommendations to the Board of
mengenai: (i) komposisi jabatan Direksi dan Dewan Commissioners on: (i) title composition of the Board of
Komisaris, (ii) kebijakan dan kriteria yang dibutuhkan Directors and Board of Commissioners, (ii) policy and
dalam proses nominasi anggota Direksi dan Dewan criteria of the nomination process for members of the
Komisaris, dan (iii) kebijakan evaluasi kinerja bagi Board of Directors and Board of Commissioners, and
anggota Direksi dan Dewan Komisaris. (iii) policy of performance assessment for members of
the Board of Directors and Board of Commissioners.
4. Membantu Dewan Komisaris melakukan penilaian 4. Assisting the Board of Commissioners in conducting
kinerja anggota Direksi dan Dewan Komisaris performance assessments of members of the Board
berdasarkan tolok ukur yang telah disusun sebagai of Directors and Board of Commissioners based on
bahan evaluasi. established benchmarks as assessment material.
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5. Memberikan rekomendasi kepada Dewan Komisaris 5. Providing recommendations to the Board of
mengenai program pengembangan kemampuan Commissioners on training and development
anggota Direksi dan anggota Dewan Komisaris. programs for members of the Board of Directors and
Board of Commissioners.
6. Memberikan usulan calon yang memenuhi syarat 6. Providing suggestions of candidates that qualify as
sebagai anggota Direksi dan/atau anggota Dewan members of the Board of Directors and/or Board of
Komisaris kepada Dewan Komisaris untuk disampaikan Commissioners to the Board of Commissioners to be
kepada RUPS. conveyed to the GMS.
7. Melakukan tugas-tugas lain, selain yang disebutkan 7. Conducting other duties, outside of the previously
di atas yang diberikan oleh Dewan Komisaris sesuai mentioned duties which are mandated by the Board
dengan fungsi dan tugasnya dari waktu ke waktu of Commissioners according to its function and
sesuai dengan kebutuhan. mission from time to time as needed.
8. Dalam melaksanakan tugasnya, Komite Remunerasi 8. In conducting its duties, the Remuneration and
dan Nominasi bertanggung jawab kepada Dewan Nomination Committee is responsible to the Board of
Komisaris dan wajib bertindak independen dalam Commissioners and is required to act independently.
melaksanakan tugasnya.
Rapat Komite Nominasi dan Remunerasi
Nomination and Remuneration Committee Meetings
Kebijakan Rapat Komite Nominasi dan Remunerasi diatur The Nomination and Remuneration Committee Meetings
sebagai berikut: are regulated as follows:
1. Rapat Komite Nominasi dan Remunerasi 1. The Nomination and Remuneration Committee
diselenggarakan secara berkala paling kurang sekali Meeting is held periodically at least once every 4
dalam 4 (empat) bulan. (four) months.
2. Rapat dipimpin oleh Ketua Komite Nominasi dan 2. Meetings are led by the Chairman of the Nomination
Remunerasi. and Remuneration Committee.
3. Rapat hanya dapat diselenggarakan dalam hal dihadiri 3. Meetings can only be conducted when attended by
mayoritas dari jumlah anggota komite dan salah satu the majority of members of the committee and one of
dari mayoritas anggota tersebut merupakan Ketua the majorities is the Chairman of the Nomination and
Komite Nominasi dan Remunerasi. Remuneration Committee.
4. Rapat dapat diadakan baik dengan kehadiran secara 4. Meetings may be conducted by either physical
fisik maupun non-fisik. Rapat yang dihadiri secara non- attendance or non-physical attendance. Non-
fisik dilakukan melalui media telekonferensi, video physical attendance may be done through media
konferensi, atau sarana media elektronik lainnya yang teleconference, video conference, or any other
memungkinkan semua peserta rapat saling berbicara possible electronic media facility that allows all
dan mendengar secara langsung serta berpartisipasi meeting attendees to speak to and listen to each
dalam rapat. other directly as well as participate in the meetings.
5. Keputusan Rapat diambil berdasarkan musyawarah 5. Decisions of Meeting are agreed upon deliberation for
mufakat. Dalam hal keputusan musyawarah mufakat consensus. If there is no consensus, then decisions are
tidak tercapai, maka pengambilan keputusan made by majority vote.
dilakukan berdasarkan suara terbanyak.
6. Hasil Rapat wajib dituangkan dalam risalah rapat dan 6. Meeting Results must be drawn up in minutes of
didokumentasikan secara baik. Risalah Rapat tersebut meetings and documented properly. Minutes of
wajib disampaikan secara tertulis kepada Dewan meetings must be presented in writing to the Board
Komisaris. of Commissioners.
7. Perbedaan pendapat (dissenting opinions) dalam 7. Dissenting opinions during the decision-making
pengambilan keputusan Rapat wajib dimuat dalam process must be included in the minutes of meeting
risalah rapat beserta alasan perbedaan pendapat along with the reasons for said dissension.
tersebut.
8. Komite Nominasi dan Remunerasi dapat juga 8. The Nomination and Remuneration Committee
mengambil keputusan yang sah tanpa mengadakan may also make valid decisions without conducting a
Rapat, dengan ketentuan semua anggota komite Meeting, as long as all members of the committee
telah diberitahu secara tertulis dan semua anggota have been informed in writing and all members of
komite memberikan persetujuan mengenai usul yang the committee have given agreement on the issue
diajukan secara tertulis dengan menandatangani in writing, by signing the circular agreement. The
suatu persetujuan sirkuler. Keputusan yang diambil decision made in this method has the same power
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dengan cara yang demikian mempunyai kekuatan of authority as any legitimate decision made during
yang sama dengan keputusan yang diambil dengan a Meeting.
sah dalam Rapat.
Frekuensi dan Tingkat Kehadiran Rapat
Meeting Frequency and Attendance
Komite Nominasi dan Remunerasi telah mengadakan The Nomination and Remuneration Committee held 4
4 kali Rapat pada tahun 2025 dengan tingkat kehadiran meetings in 2025 with an attendance rate of 100% of
100% dari anggota Komite. Adapun rincian rapat adalah Committee members. The details of the meetings are as
sebagai berikut: follows:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Fitra Dewata Teramihardja Ketua 4 4 100%
Chairman
Sudhamek Agoeng Waspodo Soenjoto Anggota 4 4 100%
Member
Hartono Atmadja Anggota 4 4 100%
Member
Swen Neufeldt Anggota 4 4 100%
Member
Pelatihan Komite Nominasi dan Remunerasi tahun 2025
Nomination and Remuneration Committee Training in 2025
Komite Nominasi dan Remunerasi tidak mengikuti The Nomination and Remuneration Committee did not
program pelatihan dan/ atau pendidikan sepanjang tahun participate in any training and/or education programmes
2025. throughout 2025.
Pelaksanaan Kegiatan Komite Nominasi dan Remunerasi Tahun 2025 [2-10]
Nomination and Remuneration Committee Activities in 2025
Komite Nominasi dan Remunerasi telah menjalankan The Nomination and Remuneration Committee has
tugas-tugasnya pada tahun 2025, diantaranya: carried out its duties in 2025, including:
1. Komite Nominasi dan Remunerasi memiliki rencana 1. The Nomination and Remuneration Committee has a
pengembangan suksesi yang sistematis yang meliputi systematic succession development plan that includes
proses pemetaan nilai dasar, pemetaan bakat & a basic value mapping process, talent, & competency
kompetensi, proses pengembangan manusia secara mapping, a structured human development process
terstruktur melalui pelatihan, coaching & counseling, through training, coaching, & counseling, mentoring,
mentoring, rotasi dan penempatan kerja, serta rotation and work placement, as well as the process
proses penentuan suksesi melalui people review yang of determining succession through people reviews
diadakan dalam jangka waktu berkelanjutan oleh held in a sustainable period by the Company. This
Perseroan. Program ini berfokus pada pengembangan program focuses on the development of candidates
melalui kandidat-kandidat dari internal Perseroan. Hal from the Company’s internals. This is reflected in the
ini tercermin dari komposisi Direksi yang terdiri dari composition of the Board of Directors which consists
karyawan-karyawan internal yang telah melalui proses of internal employees who have gone through the
pengembangan potensi dan kompetensi di dalam process of potential and competence development
Perseroan. within the Company.
2. Komite Nominasi dan Remunerasi juga bertanggung 2. The Nomination and Remuneration Committee is
jawab dalam mengidentifikasi dan merekomendasikan also responsible for identifying and recommending
kandidat yang sesuai dengan penempatan lowongan candidates who are in accordance with the placement
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jabatan, untuk menentukan kriteria pemilihan Direksi of vacancies, to determine the criteria for the
yang selaras dengan nilai dasar, pemetaan bakat selection of the Board of Directors in line with
& kompetensi dan guna tercapainya atas strategi basic values, talent, & competency mapping and to
Perseroan. Keputusan terhadap pengangkatan achieve the Company’s strategy. The decisions on the
Direksi tersebut sepenuhnya tunduk pada keputusan- appointment of the Board of Directors are entirely
keputusan dari RUPS. subject to the decisions of the GMS.
3. Komite Nominasi dan Remunerasi telah melakukan 3. The Nomination and Remuneration Committee
kajian dan rekomendasi tentang penyusunan has conducted studies and recommendations on
komposisi, kebijakan dan kriteria yang tepat yang the preparation of the composition, policies and
dibutuhkan dalam proses nominasi dan evaluasi atas appropriate criteria needed in the nomination process
kinerja dari masing-masing anggota Direksi maupun and evaluation of the performance of each member of
Dewan Komisaris, serta menetapkan besarnya the Board of Directors and the Board of Commissioners,
remunerasi bagi anggota Direksi dan Dewan Komisaris as well as determining the amount of remuneration
berdasarkan peran, tanggung jawab dan kompetensi for members of the Board of Directors and the Board
masing-masing anggota Direksi dan Dewan Komisaris. of Commissioners based on the roles, responsibilities
and competencies of each member of the Board of
Directors and the Board of Commissioners.
4. Pada periode ini Komite Nominasi dan Remunerasi 4. During this period, the Nomination and Remuneration
melaksanakan program suksesi pada level Dewan Committee carried out a succession program at the
Direksi dengan memberikan usulan untuk pergantian Board of Directors level by providing recommendations
Direksi Perseroan yang dilakukan pada Q4 2025 melalui for changes to the Company’s Board of Directors,
usulan yang diberikan kepada Dewan Komisaris. which were implemented in Q4 2025 through
Selain itu dalam rangka melakukan implementasi proposals submitted to the Board of Commissioners.
from Diversity & Equality di Garudafood Group, In addition, as part of implementing the Diversity &
Komite Nominasi dan Remunerasi juga mengkaji dan Equality framework within the Garudafood Group,
memberikan usulan untuk melakukan penggantian the Nomination and Remuneration Committee also
susun Dewan Komisaris Perseroan pada Q2 dan Q4 reviewed and proposed changes to the composition of
2025. Melalui berbagai proses yang dilakukan ini maka the Company’s Board of Commissioners in Q2 and Q4
Perseroan berpendapat bahwa Komite Nominasi dan 2025. Through these processes, the Company believes
Remunerasi telah menjalankan tata kelola yang baik. that the Nomination and Remuneration Committee
has carried out good governance practices.
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DIREKSI
BOARD OF DIRECTORS
Tanggung jawab pokok Direksi mencakup pengambilan keputusan mengenai
operasional dan aktivitas bisnis harian Perseroan. Setiap anggota Direksi berwenang
mengambil keputusan sesuai pembagian tugas berdasarkan keahlian masing-
masing, namun tanggung jawab atas pelaksanaan tugas tetap bersifat kolektif. Para
anggota Direksi wajib bertindak secara profesional, berintegritas tinggi, cermat,
independen, serta memiliki pengalaman dan kapabilitas yang memadai dalam
mengelola perusahaan sesuai bidangnya, dengan berada di bawah pengawasan dan
bimbingan Dewan Komisaris.
The primary responsibility of the
Board of Directors is to make
decisions concerning the Company’s
daily operational and business
activities. Each Director is authorized
to make decisions based on their
assigned tasks and expertise, while
the execution of duties remains a
collective responsibility. Directors
must act professionally, with high
integrity, due care, independence,
and possess adequate experience and
capabilities in managing the company
within their respective fields, under
the supervision and guidance of the
Board of Commissioners.
Dasar Hukum
Legal Bases
1. Undang-Undang No. 40 Tahun 2007., sebagaimana 1. Law No. 40 of 2007, as amended by Law No. 6 of 2023
diubah dengan Undang-Undang No. 6 tahun Stipulation of Government Regulation in Lieu of Law
2023 Penetapan Peraturan Pemerintah Pengganti No. 2 of 2022 on Job Creation into Law;
UndangUndang Nomor 2 Tahun 2022 tentang Cipta
Kerja menjadi Undang-Undang;
2. Peraturan OJK No. 33/POJK.04/2014 tentang Direksi 2. OJK Regulation No. 33/POJK.04/2014 on the Board of
dan Dewan Komisaris Emiten atau Perusahaan Publik; Directors and the Board of Commissioners of Issuers or
Public Companies;
3. Anggaran Dasar Perseroan; dan 3. Articles of Association of the Company; and
4. Nilai-Nilai Dasar Perusahaan (Corporate Core Values) 4. Corporate Values, which consists of The Founder’s
yang terdiri dari Semangat Pendiri (The Founder’s spirit, corporate philosophy, and Mission’s principle.
spirit), Filosofi Perusahaan (Corporate philosophy)
dan Prinsip Dalam Misi (Mission’s principle).
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Pedoman Kerja (Piagam) Direksi
The Board of Directors Charter
Perseroan menetapkan Pedoman Kerja Direksi sebagai The Company has established the Board of Directors Work
acuan utama dalam menjalankan fungsi pengelolaan Guidelines as the primary reference for executing corporate
perusahaan. Pedoman ini disusun berdasarkan ketentuan management duties. These guidelines are formulated in
Undang-Undang Perseroan Terbatas, Undang-Undang accordance with the Limited Liability Company Law, Capital
Pasar Modal, peraturan OJK dan BEI, serta Anggaran Dasar Markets Law, OJK regulations, BEI rules, and the Company’s
Perseroan. Pedoman tersebut mengatur berbagai aspek Articles of Association. The guidelines cover key aspects
penting, termasuk tugas dan tanggung jawab anggota such as Directors’ duties and responsibilities, membership
Direksi, keanggotaan dan masa jabatan, persyaratan umum, and term of office, general requirements, independence,
independensi, pembatasan rangkap jabatan, mekanisme restrictions on concurrent positions, Board of Directors
rapat Direksi, serta mekanisme pertanggungjawaban. meetings, and accountability mechanisms.
Tugas dan Tanggung Jawab Direksi
Duties and Responsibilities of the Board of Directors
Berdasarkan Anggaran Dasar Perseroan, tugas dan Pursuant to the Company’s Articles of Association, the Board
tanggung jawab Direksi adalah: of Directors’ duties and responsibilities are as follows:
1. Memimpin dan menjalankan pengurusan Perseroan 1. Lead and organize the Company in the interest of the
untuk kepentingan Perseroan sesuai dengan maksud Company according to the objectives and goals of
dan tujuan Perseroan yang ditetapkan dalam the Company as set out in the Company’s Articles of
Anggaran Dasar Perseroan. Association.
2. Setiap anggota Direksi wajib melaksanakan tugas 2. Each member of the Board of Directors must in
dan tanggung jawab dengan itikad baik dan penuh goodfaith, prudently, and responsibly carry out his/
tanggung jawab. her duties and responsibilities.
3. Tugas-tugas Direksi meliputi, antara lain: 3. Duties of Board of Directors include:
a. Menyusun visi, misi dan nilai-nilai serta rencana a. Draw up the Company’s vision, mission, and values
strategis Perseroan dalam bentuk rencana as well as the strategic planning in the form of the
korporasi dan rencana kerja; corporate plan and the work plan;
b. Menetapkan struktur organisasi Perseroan, b. Determine the Company’s organizational
lengkap dengan rincian tugas setiap divisi dan unit structure, complete with job description of every
usaha; business division and unit;
c. Mengendalikan dan mengembangkan sumber c. Control and develop resources owned by the
daya yang dimiliki Perseroan secara efektif dan Company effectively and efficiently;
efisien;
d. Membentuk sistem pengendalian internal dan d. Form the Company’s internal control system and
manajemen risiko Perseroan; risk management;
e. Melaksanakan tanggung jawab sosial dan e. Execute the Company’s social and environmental
lingkungan Perseroan; responsibility;
f. Mengelola Daftar Pemegang Saham dan Daftar f. Manage the Shareholders List and Special Register;
Khusus;
g. Menyusun dan menyediakan Laporan Keuangan g. Prepare and provide the Company’s periodic
berkala dan Laporan Tahunan Perseroan; Financial Statements and Annual Report;
h. Menyusun dan menyampaikan informasi material h. Prepare and convey material information to the
kepada publik; dan public; and
i. Menyelenggarakan RUPS Tahunan dan RUPS Luar i. Convene the Annual GMS and Extraordinary GMS
Biasa sesuai dengan Anggaran Dasar Perseroan according to the Company’s Articles of Association
dan peraturan perundang-undangan yang berlaku. and prevailing laws and regulations.
Ruang Lingkup Tugas Direksi
Scope of Duties of the Board of Directors
Untuk meningkatkan efisiensi dan efektivitas pengelolaan To ensure more efficient and effective Company
Perseroan, pembagian tugas anggota Direksi dilakukan management, Directors’ tasks are allocated according to
berdasarkan bidang keahlian dan kompetensi masing- their respective fields of expertise and competencies. The
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masing. Berikut adalah uraian ruang lingkup tanggung following outlines the scope of duties and responsibilities
jawab dan tugas setiap anggota Direksi: for each Board of Directors member:
Nama Jabatan Ruang Lingkup Tugas
Name Position Scope of Duties
Hardianto Atmadja Direktur Utama Bertanggung jawab untuk memimpin dan mengoordinasikan seluruh aktivitas
President Director usaha Perseroan dan memastikan terpenuhinya seluruh tanggung jawab tata
kelola perusahaan.
Responsible for leading and coordinating all of the Company’s business
activities and ensuring the implementation of good corporate governance.
Paulus Tedjosutikno Direktur Bertanggung jawab atas fungsi strategic & Innovation khususnya fungsi
Director business development dan strategic innovation.
Responsible for strategic & innovation specifically business development and
strategic innovation.
Robert Chandrakelana Direktur Bertanggung jawab atas keuangan, akuntansi, pengembangan teknologi
Adjie Director informasi dan pengelolaan sumber daya manusia.
Responsible for the finance, accounting, information and technology
development, and human capital departments.
Fransiskus Johny Direktur Bertanggung jawab untuk memimpin dan mengkordinasikan seluruh aktivitas
Soegiarto Director pemasaran & penjualan, rantai pasok, dan manufaktur di Indonesia.
Responsible for leading and coordinating all marketing and sales, supply chain
and manufacturing activities in Indonesia.
Johannes Setiadharma Direktur Bertanggung jawab atas perencanaan permintaan & persediaan, pengadaan,
Director logistik, dan ekspor impor.
Responsible for supply and demand planning, procurement, logistics and
export-import activities.
Ruli Setiawan S L Direktur Bertanggung jawab mengawasi pengembangan produk, mengidentifikasi
Tobing1) Director peluang pasar baru, menentukan harga yang optimal untuk menyeimbangkan
keuntungan dengan kepuasan pelanggan, dan mengarahkan aktivitas pemasaran.
Responsible for overseeing product development, identifying new market
opportunities, determining optimal prices to balance profits with customer
satisfaction, and directing marketing activities.
1) Bapak Ruli Setiawan S L Tobing diangkat menjadi anggota Direksi yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27
November 2025.| Mr. Ruli Setiawan S L Tobing was appointed as a member of the Board of Directors, effective as of the closing of the Extraordinary General
Meeting of Shareholders on November 27, 2025.
Kriteria Direksi [G-06]
Criteria of the Board of Directors
Anggota Direksi diwajibkan memenuhi persyaratan Members of the Board of Directors are required to
sebagaimana diatur dalam Peraturan OJK No. 33/ meet the criteria stipulated in OJK Regulation No. 33/
POJK.04/2014, yaitu: POJK.04/2014, as follows:
1. Memiliki akhlak, moral, dan integritas yang baik; 1. Has good character, moral, and integrity;
2. Cakap melakukan perbuatan hukum; 2. Competent in carrying out legal action;
3. Dalam 5 (lima) tahun sebelum pengangkatan dan 3. Within the past five (5) years prior to the appointment
selama menjabat: and during his tenure:
a. tidak pernah dinyatakan pailit; a. has never been declared bankrupt;
b. tidak pernah menjadi anggota Direksi dan/atau b. has never been a member of the Board of
anggota Dewan Komisaris yang dinyatakan Directors and/or a member of the Board
bersalah menyebabkan suatu perusahaan of Commissioners who was found guilty of
dinyatakan pailit; causing a company to declare bankruptcy;
c. tidak pernah dihukum karena melakukan tindak c. has never been convicted of committing
pidana yang merugikan keuangan negara dan/ a criminal act that is detrimental to state
atau yang berkaitan dengan sektor keuangan; finances and/or related to the financial sector;
4. Tidak pernah menjadi anggota Direksi dan/atau 4. Has never been a member of the Board of
anggota Dewan Komisaris yang selama menjabat: Commissioners and/or Board of Directors who during
each tenure:
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a. pernah tidak menyelenggarakan RUPS Tahunan; a. failed to convene an Annual GMS;
b. pertanggungjawabannya sebagai anggota b. his/her accountability report as a member
Direksi dan/atau anggota Dewan Komisaris of the Board of Directors and/or Board of
pernah tidak diterima oleh RUPS atau pernah Commissioners was rejected by the GMS or
tidak menyampaikan pertanggungjawaban failed to submit his/her accountability report
sebagai anggota Direksi dan/atau anggota as a member of the Board of Directors and/or
Dewan Komisaris kepada RUPS; Board of Commissioners to the GMS;
c. Pernah menyebabkan perusahaan yang telah c. Has caused a company that had already
memperoleh izin, persetujuan, atau pendaftaran obtained licenses, approvals, or registration
dari OJK tidak memenuhi kewajibannya from OJK to fail in meeting its obligation to
menyampaikan Laporan Tahunan dan/atau submit the annual reports and/or financial
Laporan Keuangan kepada OJK; reports to OJK;
d. Memiliki komitmen untuk mematuhi peraturan d. Is committed to comply with the prevailing
perundang-undangan yang berlaku; regulations;
e. Memiliki pengetahuan dan/atau keahlian yang e. Have the knowledge and/or expertise required
dibutuhkan Perseroan; by the Company;
f. Memiliki kompetensi dan pengalaman f. Have competence and experience as
sebagaimana ditetapkan dari waktu ke waktu determined from time to time by the Company;
oleh Perseroan; dan and
g. Memenuhi persyaratan lain yang ditetapkan g. Comply with other requirements laid down
oleh perundang-undangan yang berlaku, by applicable laws, as long as it does not
selama tidak berlawanan dengan persyaratan contradict the conditions mentioned herein.
yang disebutkan di sini.
Komposisi Direksi Tahun 2025
Composition of the Board of Directors in 2025
Nama Jabatan Dasar Pengangkatan Masa Jabatan
Name Position Basis for Appointment Term of Office
Hardianto Atmadja Direktur Utama RUPST tanggal 14 April 2023
2023-2028
President Director AGMS dated April 14, 2023
Direktur RUPST tanggal 14 April 2023
Fransiskus Johny Soegiarto 2023-2028
Director AGMS dated April 14, 2023
Direktur RUPST tanggal 14 April 2023 2023-2028
Robert Chandrakelana Adjie
Director AGMS dated April 14, 2023
Direktur RUPST tanggal 14 April 2023 2023-2028
Johannes Setiadharma
Director AGMS dated April 14, 2023
Direktur RUPST tanggal 14 April 2023 2023-2028
Paulus Tedjosutikno
Director AGMS dated April 14, 2023
Ruli Setiawan S L Tobing1) Direktur RUPSLB tanggal 27 November 2025 2025-2028
Director EGMS dated November 27, 2025
1) Bapak Ruli Setiawan S L Tobing diangkat menjadi anggota Direksi yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27
November 2025. | Mr. Ruli Setiawan S L Tobing was appointed as a member of the Board of Directors, effective as of the closing of the Extraordinary General
Meeting of Shareholders on November 27, 2025.
Pengangkatan
Appointment
RUPS berwenang mengangkat dan memberhentikan The GMS has the authority to appoint and dismiss members
anggota Direksi untuk masa jabatan yang dihitung sejak of the Board of Directors for a term commencing from
tanggal pengangkatan sebagaimana ditetapkan oleh RUPS the appointment date as determined by the GMS until
hingga berakhir pada penutupan RUPS Tahunan kelima, the closing of the fifth Annual GMS, without prejudice to
dengan tetap memperhatikan kewenangan RUPS untuk the GMS’ right to dismiss Directors at any time. Directors
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melakukan pemberhentian sewaktu-waktu. Anggota whose term of office has expired may be nominated and
Direksi yang telah berakhir masa jabatannya dapat kembali reappointed by the GMS.
dicalonkan dan diangkat kembali melalui keputusan RUPS.
Rapat Direksi
Board of Directors Meeting
Rapat Direksi diselenggarakan sesuai ketentuan Board of Directors meetings are conducted in accordance
Peraturan OJK No. 33/POJK.04/2014, Akta Pernyataan with OJK Regulation No. 33/POJK.04/2014, the Deed of
Keputusan Pemegang Saham Perubahan Anggaran Shareholders’ Resolution on Amendments to the Company’s
Dasar Perseroan, serta Pedoman Kerja Direksi Perseroan Articles of Association , and the Company’s Board of Directors
yang mewajibkan minimal satu kali rapat per bulan. Work Guidelines, which mandate at least one meeting per
Di luar kewajiban rutin tersebut, rapat juga dapat month. Beyond this regular requirement, meetings may be
diadakan kapan saja atas permintaan satu atau lebih held at any time upon the request of one or more Directors
anggota Direksi jika diperlukan. Rapat Direksi sah when deemed necessary. A Board of Directors meeting is
apabila dihadiri oleh seluruh Direksi atau diwakili valid if attended by all Directors or their representatives in
sesuai dengan ketentuan Anggaran dasar Perseroan, accordance with the provisions of the Company’s Articles of
dengan seluruh notulen rapat didokumentasikan oleh Association, with all minutes properly documented by the
Perseroan; selain itu, keputusan Direksi dapat diambil Company; additionally, Directors may make valid decisions
tanpa rapat fisik (melalui sirkuler) jika semua anggota without a physical meeting (via circular) provided all
Direksi menerima pemberitahuan tertulis tentang usulan Directors receive written notice of the proposal and approve
dan menyetujuinya secara tertulis dengan tanda tangan it in writing by signing the decision.
Frekuensi dan Kehadiran Rapat Direksi
Frequency and Attendance of the Board of Directors Meetings
Direksi telah melaksanakan rapat sebanyak 12 kali sepanjang The Board of Directors held 12 meetings throughout 2025
tahun 2025 dengan frekuensi dan kehadiran sebagai berikut: with the following frequency and attendance:
Nama Jabatan Jumlah Rapat Jumlah Kehadiran
%
Name Position Total Meetings Total Attendance
Hardianto Atmadja Direktur Utama |President Director 12 12 100%
Fransiskus Johny Soegiarto Direktur | Director 12 12 100%
Robert Chandrakelana Adjie Direktur | Director 12 12 100%
Johannes Setiadharma Direktur | Director 12 12 100%
Paulus Tedjosutikno Direktur | Director 12 12 100%
1)
Ruli Setiawan S L Tobing Direktur | Director 12 1 1,2%
Kehadiran Direksi Pada RUPS 2025
Attendance of the Board of Directors at the GMS 2025
Nama Jabatan Kehadiran Direksi pada RUPST Kehadiran Direksi pada RUPSLB
Name Position Attendance of BOD at the AGMS Attendance of BOD at the EGMS
Hardianto Atmadja Direktur Utama 1 2
President Director
Fransiskus Johny Soegiarto Direktur | Director 1 1
Robert Chandrakelana Adjie Direktur | Director 1 1
Johannes Setiadharma Direktur | Director 1 1
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Nama Jabatan Kehadiran Direksi pada RUPST Kehadiran Direksi pada RUPSLB
Name Position Attendance of BOD at the AGMS Attendance of BOD at the EGMS
Paulus Tedjosutikno Direktur | Director 1 2
1)
Ruli Setiawan S L Tobing Direktur | Director 0 0
1) Bapak Ruli Setiawan S L Tobing diangkat menjadi anggota Direksi yang berlaku efektif sejak ditutupnya Rapat Umum Pemegang Saham Luar Biasa tanggal 27
November 2025. | Mr. Ruli Setiawan S L Tobing was appointed as a member of the Board of Directors, effective as of the closing of the Extraordinary General Meeting
of Shareholders on November 27, 2025.
Program Orientasi Direksi
Board of Directors Orientation Program
Perseroan menerapkan kebijakan orientasi bagi anggota The Company implements an orientation program for
Direksi yang baru terpilih terkait pelaksanaan tugas dan newly appointed Directors in connection with their
tanggung jawabnya. Program orientasi ini bertujuan duties and responsibilities. This program aims to provide
memberikan pemahaman komprehensif tentang kondisi comprehensive understanding of the Company’s overall
umum Perseroan, nilai-nilai inti, visi dan misi, aktivitas condition, core values, vision and mission, business
bisnis beserta entitas anak, serta kebijakan, prosedur, dan activities including subsidiaries, as well as policies,
praktik tata kelola perusahaan. procedures, and corporate governance practices.
Kebijakan dan Prosedur Remunerasi Direksi [2-19, 2-20]
Remuneration Policies and Procedures for the Board of Directors
Besaran gaji dan tunjangan bagi Anggota Direksi telah The salary and benefits provided to members of the Board
ditetapkan melalui keputusan RUPS Tahunan pada of Directors have been determined by the resolution of
tanggal 24 April 2025. the Annual GMS dated April 24, 2025.
Struktur Remunerasi Direksi
Remuneration Structure for the Board of Directors
Struktur remunerasi Direksi terdiri atas: The remuneration structure for the Board of Directors
consists of:
1. Gaji Pokok; 1. Basic salary;
2. Tunjangan; dan 2. Allowance; and
3. Bonus (jika ada). 3. Bonus (if any).
Dewan Komisaris menetapkan besaran remunerasi The Board of Commissioners determines the
Direksi berdasarkan kuasa dari RUPS Tahunan tanggal 24 remuneration for the Board of Directors pursuant to the
April 2025. Remunerasi tersebut mencakup gaji pokok dan authority granted by the Annual GMS held on 24 April
tunjangan lainnya. Total remunerasi secara konsolidasi 2025. Such remuneration encompasses base salary and
yang diberikan kepada Direksi sepanjang tahun 2025 other benefits. The total remuneration paid to the Board
mencapai Rp 58.693.117.241. [2-21] of Directors in 2025 amounted to Rp58,693,117,241. [2-21]
Kepemilikan Saham Direksi & Dewan Komisaris
Share Ownership of the Board of Directors and Commissioners
Sesuai Peraturan OJK No. 11/POJK.04/2017, anggota In accordance with OJK Regulation No. 11/POJK.04/2017,
Dewan Komisaris dan Direksi wajib melaporkan members of the Board of Commissioners and Board of
kepemilikan saham serta setiap perubahan Directors are required to report their share ownership
kepemilikannya kepada OJK dan Perseroan. Perseroan and any changes therein to the OJK and the Company. The
telah menetapkan Kebijakan Pelaporan Kepemilikan Company has established a Share Ownership Reporting
Saham yang disahkan Direksi melalui keputusan No. 012/ Policy approved by the Board of Directors under decision
BOD/LGL/X/22 tanggal 18 Oktober 2022, sehingga Direksi No. 012/BOD/LGL/X/22 dated October 18, 2022,
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dan Dewan Komisaris berkewajiban menyampaikan requiring Directors and Commissioners to submit reports
laporan perubahan kepemilikan saham paling lambat on share ownership changes no later than 3 working days
3 hari kerja setelah terjadinya perubahan. Kepemilikan after occurrence. Share ownership changes by the Board
saham Dewan Komisaris dan Direksi per 31 Desember of Commissioners and Board of Directors as of December
2025 dapat mengacu kepada Bab Profil Perusahaan hal 31, 2025 can refer to Company Profil Chapter page 53-71
53-71 pada Laporan Tahunan ini. in this Annual Report.
Program Peningkatan Kompetensi Anggota Direksi
Board of Directors Competence Enhancement Programs
Berikut adalah program peningkatan Kompetensi yang The following are the competency improvement
telah dijalankan sepanjang tahun 2025 oleh Direksi: programmes that have been implemented throughout
2025 by the Board of Directors:
Institusi Pemohon Nama Acara Tanggal Lokasi Judul Materi
No
Institutions Events Date Venue Titles
1 PT MRT Jakarta Strategic Deployment 09 Januari 2025 Aston Sentul Post Pandemic - GOOD
PT MRT Jakarta “Up January 09, 2025 Lake Resort & Business Strategy
The Game” Conference Center
2 TADA Loyalty Summit 2025 25 Mei 2025 Hotel Mulia Not Just Reach, But
May 25, 2025 Senayan Jakarta Retention: Building
Loyalty in Indonesia’s
Fragmented Trade
Channels
3 Supply Chain The 4th Seminar on 08 Oktober 2025 JS Luwansa, “F&B The Next Chapter:
Indonesia (SCI) Indonesia Economic October 08, 2025 Kuningan Jakarta Perkembangan dan
Outlook (IEO) 2026 Selatan Proyeksi Industri
Makanan dan Minuman”
4 PT Slimstock Supply Chain Day 2025 22 Oktober2025 Manhattan Hotel, Managing demand
Solutions “Next Gen Supply October 08, 2025 Kuningan Jakarta variability and bullwhip
Indonesia Chain: Connect, Selatan mitigation with better
Collaborate, Conquer” fulfillment
5 PT Bank Central Prioritas Table 11 November 2025 Hotel Four Industri Makanan &
Asia Tbk November 11, 2025 Seasons Jakarta, Minuman
Ruang Kirana-
Jumantara, Level 3
6 Universitas Gajah UGMPreneurs 28 November 2025 Online by Zoom Scaling Up UKM For
Mada Fakultas “Scaling Up UKM November 28, 2025 Food Industry (Essential
Teknologi For Food Industry Strategy on Sales &
Pertanian & Bawa (Essential Strategy on Marketing)
Indonesia Global Sales & Marketing)”
7 Sekolah Farmasi FA 3002 Kuliah Tamu 10 Desember 2025 Ruang Kuliah GKU Scaling Up UKM For Food
ITB Distribusi Sediaan December 10, 2025 Timur 9231 Industry (Essential Strategy
Farmasi on Sales & Marketing)
Penilaian Kinerja Komite di bawah Direksi
Performance Assessment of Committees Under the Board of Directors
Perseroan tidak memiliki komite di bawah Direksi. The Company does not have any committees under the
Sehingga pada tahun 2025, Perseroan tidak memiliki Board of Directors. Therefore, in 2025, the Company
pelaporan terkait penilaian kinerja komite di bawah will not have any reports related to the performance
Direksi. assessment of committees under the Board of Directors.
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SEKRETARIS PERUSAHAAN
CORPORATE SECRETARY
Sekretaris Perusahaan diangkat dan diberhentikan melalui Keputusan Direksi,
dengan akuntabilitas langsung kepada Direksi. Peran utamanya mencakup
memfasilitasi komunikasi yang efektif, transparan, dan komprehensif antara
Direksi, Dewan Komisaris, pemegang saham, otoritas pasar modal, serta
pemangku kepentingan lainnya, sambil tetap mematuhi prinsip etika, GCG, dan
nilai-nilai inti Perseroan.
The Corporate Secretary is appointed and
dismissed by the Board of Directors’ Decree
and reports directly to the Board of Directors.
The role involves facilitating efficient,
effective, transparent, and comprehensive
communication between
the Board of Directors,
Board of Commissioners,
shareholders, capital
market authorities, and
other stakeholders,
while upholding ethical
principles, GCG, and the
Company’s core values.
Dasar Hukum
Legal References
Berdasarkan Peraturan OJK No. 35/POJK.04/2014, setiap In accordance with OJK Regulation No. 35/POJK.04/2014,
perusahaan publik wajib menunjuk fungsi Sekretaris public companies are required to establish a
Perusahaan sebagai perantara komunikasi antara organ- Corporate Secretary function to serve as a liaison
organ perusahaan dengan pihak eksternal, seperti instansi between the company’s organs and external parties,
pemerintah, lembaga non-pemerintah, pemegang saham, including government institutions, non-governmental
serta pelaku pasar modal lainnya. organizations, shareholders, and other capital market
participants.
Profil Sekretaris Perusahaan
Profiles of the Corporate Secretary
Perseroan telah menunjuk I Made Astawa sebagai The Company appointed I Made Astawa as Corporate
Sekretaris Perusahaan melalui Surat Keputusan Direksi Secretary pursuant to the Board of Directors Decree No.
No. 006/BOD/LGL/XI/20 tanggal 27 November 2020. 006/BOD/LGL/XI/20 dated November 27, 2020. Complete
Berikut adalah profil lengkap Sekretaris Perusahaan: profile of the Corporate Secretary is presented below:
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I MADE ASTAWA
Sekretaris Perusahaan | Corporate Secretary
Dasar Hukum Pengangkatan Surat Keputusan Direksi Perseroan No.006/BOD/LGL/XI/20 tanggal 27 November 2020
Legal Basis of Appointment Board of Directors’ Decree No. 006/BOD/LGL/XI/20 dated November 27, 2020
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 54 tahun | years old
Age
Domisili Jakarta
Domicile
Riwayat Pendidikan 1. Magister Kenotariatan, Fakultas Hukum, Universitas Indonesia, 2007 | Master of
Educational Background Notary, Faculty of Law, Universitas Indonesia, 2007
2. Master of Laws, Bond University, Australia, 1997 | Master of Laws, Bond University,
Australia,1997
3. Sarjana Hukum, Fakultas Hukum, Universitas Kristen Indonesia,1995 | Bachelor of
Laws, Faculty of Law, Universitas Kristen Indonesia,1995
Riwayat Pekerjaan 1. Kepala Divisi Hukum PT Garudafood Putra Putri Jaya (2014 – sekarang) | Head of Legal
Professional Background Division of PT Garudafood Putra Putri Jaya (2014 – present)
2. Kepala Departemen Hukum PT Garudafood Putra Putri Jaya (2005 – 2014) | Head of
Legal Department at PT Garudafood Putra Putri Jaya (2005 – 2014)
3. Konsultan Hukum, Mabel & Associates, member of Moores Rowland Indonesia
(sampai dengan 2005) | Legal Consultant at Mabel & Associates, member of Moores
Rowland Indonesia (until 2005)
Rangkap Jabatan Saat ini tidak merangkap jabatan di emiten lain
Concurrent Position No concurrent positions in other issuers
Tugas dan Tanggung Jawab
Duties and Responsibilities
Sekretaris Perusahaan mempunyai tugas dan tanggung The Corporate Secretary’s duties and responsibilities
jawab yang mencakup antara lain: include:
1. Mengikuti perkembangan pasar modal khususnya 1. Following the capital market development, specifically
peraturan-peraturan yang berlaku di bidang pasar modal; the applicable regulations on the capital market;
2. Memberikan masukan kepada Direksi dan Dewan 2. Providing input to the Company’s Board of Directors
Komisaris Perseroan untuk mematuhi ketentuan and Board of Commissioners in complying with the
peraturan perundang-undangan di bidang pasar rules and regulations of the capital market;
modal;
3. Membantu Direksi dan Dewan Komisaris dalam 3. Assisting the Board of Directors and Board of
pelaksanaan GCG yang meliputi: Commissioners in GCG implementation:
1. Keterbukaan informasi kepada masyarakat, termasuk 1. Transparency of information to the public, including
ketersediaan informasi pada situs web Perseroan; information availability on the Company’s website;
2. Penyampaian laporan kepada OJK tepat waktu; 2. Punctual report deliveries to OJK;
3. Penyelenggaraan dan dokumentasi RUPS; 3. Organization and documentation of the GMS;
4. Penyelenggaraan dan dokumentasi rapat Direksi 4. Organization and documentation of the Board of
dan/atau Dewan Komisaris; Directors and/or Board of Commissioners Meetings;
5. Pelaksanaan program orientasi terhadap 5. Organization of Company orientation programs for
Perseroan bagi Direksi dan/atau Dewan Komisaris; Board of Directors and/or Board of Commissioners;
6. Sebagai penghubung atau contact person antara 6. Serving as a liaison or contact person between the
Perseroan dengan pemegang saham Perseroan, Company and the Company’s shareholders, OJK,
OJK, dan pemangku kepentingan lainnya; dan and other stakeholders; and
7. Bertanggung jawab atas Pelaksanaan Tata Kelola 7. Responsible for the Implementation of good
Perusahaan yang baik, sebagaimana dijelaskan corporate governance, as elaborated in the
dalam Piagam Sekretaris Perusahaan. Corporate Secretary Charter.
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Pelatihan Sekretaris Perusahaan tahun 2025
Corporate Secretary Training in 2025
Sekretaris Perusahaan telah mengikuti program pelatihan The Corporate Secretary has participated in training
sepanjang tahun 2025, diantaranya: programmes throughout 2025, including:
Tanggal Pelatihan Penyelenggara
No
Date Trainings Organizers
1 23 Januari 2025 Sosialisasi POJK 15 Tahun 2022 mengenai Pemecahan Saham dan OJK
January 23, 2025 Penggabungan Saham oleh Perusahaan Terbuka
Socialization of POJK 15 of 2022 concerning Share Splits and Share
Mergers by Public Companies
2 23 Januari 2025 Sosialisasi POJK 29 Tahun 2023 mengenai Pembelian Kembali Saham OJK
January 23, 2025 yang dikeluarkan oleh Perusahaan Terbuka
Socialization of POJK 29 of 2023 concerning Share Buybacks issued by
Public Companies
3 05 Februari 2025 Sosialisasi POJK 45/2024 OJK
February 05, 2025 Socialization of POJK 45/2024
4 21 Maret 2025 Sosialisasi eASY.KSEI batch 4 KSEI
March 21, 2025 Socialization of eASY.KSEI batch 4
5 30 April 2025 Webinar Penguatan POJK 45/2024 OJK
April 30, 2025 Webinar on Strengthening POJK 45/2024
6 19 Juni 2025 Sosialisasi UU POJK Nomor 9 Tahun 2025 mengenai Dematerialisasi OJK
June 19, 2025 Efek Bersifat Ekuitas dan Pengelolaan Aset yang tidak dklaim di Pasar
Modal
Socialization of POJK Law Number 9 of 2025 concerning
Dematerialization of Equity Securities and Management of Unclaimed
Assets in the Capital Market
7 31 Juli 2025 Sosialisasi POJK 14 Tahun 2025 mengenai Pelaksanaan RUPS, RUP OJK
July 31, 2025 Obligasi, dan RUP Sukuk srecara Elektronik
Socialization of POJK 14 of 2025 concerning the Implementation of
Electronic General Meetings of Shareholders, Bond General Meetings,
and Sukuk General Meetings
8 25 September 2025 Sosialisai Pemporsesan PB UMKU TD Surat Tanda Pendaftaran Kemendag
September 25, 2025 Distributor atau Agen Barang Jasa
Socialization of PB UMKU TD Processing of Distributor or Service Agent
Registration Certificates
Kegiatan Sekretaris Perusahaan Tahun 2025
Corporate Secretary Activities in 2025
Sekretaris Perusahaan telah melakukan berbagai aktivitas The Corporate Secretary has carried out various activities
yang sesuai dengan fungsi dan tanggung jawabnya in accordance with his/her duties and responsibilities
sepanjang tahun 2025, antara lain: throughout 2025, including:
1. Menyelenggarakan dan mendokumentasikan RUPS 1. Organizing and documenting Annual General
Tahunan, RUPS Luar Biasa; Meetings of Shareholders, Extraordinary General
Meetings of Shareholders;
2. Bersama dengan Divisi Office Strategic Management 2. Together with the Office Strategic Management
menyelenggarakan rapat rutin Direksi; Division, organizing regular Board of Directors
meetings;
3. Menyelenggarakan rapat rutin Dewan Komisaris 3. Organizing regular Board of Commissioners meetings
4. Membuat dan mendokumentasikan risalah rapat 4. Preparing and documenting the minutes of Board of
Direksi dan Dewan Komisaris; Directors and Board of Commissioners meetings;
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5. Menyusun dan mendokumentasikan Keputusan 5. Preparing and documenting Board of Commissioners
Sirkuler Dewan Komisaris dan Direksi; and Board of Directors Circular Decisions;
6. Mempersiapkan dan menyampaikan laporan-laporan 6. Preparing and submitting periodic and incidental
secara berkala dan insidental yang wajib disampaikan reports that must be submitted to regulators and
kepada regulator dan pemegang saham; shareholders;
7. Mengelola serta melakukan peninjauan secara berkala 7. Managing and conducting periodic reviews of Good
atas dokumen Good Corporate Governance (GCG); Corporate Governance (GCG) documents;
8. Melakukan pengkinian informasi dan pengelolaan 8. Updating information and managing the Company’s
media komunikasi Perseroan, seperti situs resmi, communication media, such as the official website,
email publikasi, dan media sosial Perseroan; publication emails, and the Company’s social media;
9. Mengelola keikutsertaan Perseroan pada kegiatan 9. Managing the Company’s participation in public
publik, seperti partisipasi sponsorship dan kegiatan activities, such as sponsorship and corporate social
corporate social responsibility; responsibility activities;
10. Bersama Tim Keuangan dan Divisi Office Strategic 10. Together with the Finance Team and the Office
Management Menyelenggaraan Paparan Publik; Strategic Management Division, organizing Public
Presentations;
11. Menyusun dan mendistribusikan Laporan Tahunan 11. Preparing and distributing the Company’s Annual
Perusahaan kepada seluruh Pemangku Kepentingan; Report to all Stakeholders;
12. Melakukan sosialisasi dan edukasi mengenai 12. Conducting socialization and education about the
Perseroan. Company.
HUBUNGAN INVESTOR
INVESTOR RELATIONS
Hubungan Investor berperan strategis dalam mempererat Investor Relations plays a strategic role in strengthening
hubungan Perseroan dengan pemegang saham, investor the Company’s relationship with shareholders, active
aktif, calon investor, serta perusahaan sekuritas. Fungsi investors, potential investors, and securities companies.
ini bertanggung jawab menyampaikan informasi yang This function is responsible for conveying accurate,
akurat, transparan, dan tepat waktu mengenai kinerja transparent, and timely information regarding financial
keuangan, strategi bisnis, serta prospek pertumbuhan performance, business strategies, and future growth
ke depan. Melalui komunikasi efektif via berbagai kanal prospects. Through effective communication via various
seperti pertemuan, public expose, presentasi, forum channels such as meetings, public exposés, presentations,
investor, konferensi, dan laporan berkala, Hubungan investor forums, conferences, and periodic reports,
Investor membangun kepercayaan serta keyakinan Investor Relations builds trust and confidence in the
terhadap keberlanjutan bisnis Perseroan, sekaligus Company’s business continuity, while supporting share
mendukung stabilitas harga saham, akses pendanaan, dan price stability, access to funding, and enhancing the
peningkatan kredibilitas perusahaan secara keseluruhan. Company’s overall credibility.
Pelaksanaan Tugas Hubungan Investor Tahun 2025
Investor Relations Duty Implementation in 2025
Hubungan Investor telah melaksanakan berbagai kegiatan Investor Relations has carried out various activities
terkait fungsi dan tanggung jawabnya sepanjang tahun related to its functions and responsibilities throughout
2025, antara lain: 2025, including:
Tanggal Penyelenggara Narasumber
Agenda
Date Organizers Speakers
11 Juni 2025 Investor Meeting Mandiri Sekuritas Mandiri Sekuritas • Nanang Febrianto
June 11, 2025 (Franklin Templeton SG) • Paulus Tedjosutikno
• David Lambey
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UNIT AUDIT INTERNAL
INTERNAL AUDIT UNIT
Fungsi audit dilaksanakan secara independen, profesional, dan objektif untuk
meningkatkan nilai tambah serta optimalisasi operasional Perseroan dan entitas anaknya.
The audit function is
carried out independently,
professionally, and
objectively to enhance
value and improve the
operations of the Company
and its subsidiaries.
Dasar Hukum Pembentukan
Legal Basis of Establishment
Perseroan memiliki Unit Audit Internal, sesuai dengan The Corporate has an Internal Audit Unit, in accordance
ketentuan Peraturan Otoritas Jasa Keuangan No.56/ with the provisions of Financial Services Authority
POJK.04/2015 mengenai Pembentukan dan Pedoman Regulation No. 56/POJK.04/2015 concerning the
Pengembangan Piagam IA. Establishment and Guidelines for the Development of an
IA Charter.
Kepala Audit Internal
Head of Internal Audit
Perseroan telah menunjuk Ibu Herlina Setyawati untuk The Company has appointed Ms Herlina Setyawati to
menjabat sebagai Kepala Audit Internal Perseroan, serve as the Company’s Head of Internal Audit, based on
penunjukan berdasarkan Surat Keputusan Direksi No. Board of Directors Decree No. 002/BOD/LGL/VII/18 dated
002/BOD/LGL/VII/18 tanggal 2 Juli 2018. July 2, 2018.
Piagam Audit Internal
Internal Audit Charter
Unit Audit Internal telah menetapkan Piagam Audit The Internal Audit Unit has established the Internal Audit
Internal sebagai pedoman kerja dalam melaksanakan Charter as the working guideline for carrying out its
peran, tugas, dan tanggung jawabnya untuk mendukung roles, duties, and responsibilities in assisting the Board
Direksi. Piagam tersebut telah disetujui oleh Dewan of Directors. The Charter was approved by the Board of
Komisaris pada tanggal 2 Juli 2018. Commissioners on July 2, 2018.
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HERLINA SETYAWATI
Kepala Audit Internal | Head of Internal Audit
Dasar Hukum Pengangkatan Surat Keputusan Direksi Perseroan No. 002/BOD/LGL/VII/18 tanggal 2 Juli 2018
Legal Basis of Appointment Board of Directors’ Decree No. 002/BOD/LGL/VII/18 dated July 2, 2018
Kewarganegaraan Indonesia
Citizenship Indonesian
Usia 55 tahun | years old
Age
Domisili Jakarta
Domicile
Riwayat Pendidikan Sarjana Ekonomi, Fakultas Ekonomi, Jurusan Akuntansi, Universitas Atma Jaya Yogyakarta,
Educational Background 1993 | Bachelor of Economics, Faculty of Economics, Department of Accounting,
Universitas Atma Jaya Yogyakarta, 1993
Riwayat Pekerjaan 1. Head of Internal Audit Division PT Tudung Putra Putri Jaya (2014-2017)
Professional Background 2. Internal Audit Dept Head IBT PT Sinarniaga Sejahtera (2005-2013)
3. Finance & Accounting Manager PT Automobil Jaya Mandiri (1995 -2005)
4. Finance & Accounting Manager Sido Muncul (1994-1995)
5. Assistant Finance & Accounting Manager PT Pantja Tunggal Semarang (1993-1994)
Rangkap Jabatan Saat ini tidak merangkap jabatan di emiten lain
Concurrent Position No concurrent positions in other issuers
Pengangkatan dan Pemberhentian Unit Audit Internal
Internal Audit Unit Appointment and Dismissal
Kepala Audit Internal diangkat dan diberhentikan oleh The Head of Internal Audit is appointed and dismissed
Direksi dengan persetujuan Dewan Komisaris. Secara by the Board of Directors with Board of Commissioners’
administratif bertanggung jawab kepada Direktur Utama, approval. Administratively reports to the President
sedangkan secara fungsional kepada Dewan Komisaris Director, and functionally to the Board of Commissioners
melalui Komite Audit. Auditor internal melapor langsung via the Audit Committee. Internal auditors report directly
kepada Kepala Audit Internal, yang bersama seluruh to the Head, who along with all staff are prohibited
staf dilarang merangkap tugas operasional di Perseroan from concurrent operational roles in the Company
atau entitas anak, termasuk pengendalian internal, or subsidiaries including internal controls, procedure
pengembangan prosedur, pencatatan, atau aktivitas yang development, recording, or independence-compromising
mengganggu independensi kecuali dalam kapasitas audit activities except as part of internal audit duties.
internal.
Kualifikasi dan Sertifikasi
Qualification and Certifications
Pemilihan personel Audit Internal Perseroan dilakukan The selection of Internal Audit personnel at the Company
berdasarkan kualifikasi sesuai ketentuan yang berlaku. is conducted based on qualifications stipulated by
Personel Audit Internal telah memiliki sertifikasi applicable regulations. The Internal Audit team holds
profesional pendukung profesi audit internal. Berikut professional certifications supporting their roles in
adalah beberapa sertifikasi Audit Internal yang dimiliki: internal auditing. The following are some of the internal
audit certifications held:
1. Qualified Internal Auditor (QIA) – Muhammad Mura 1. Qualified Internal Auditor (QIA) – Muhammad Mura
Hasibuan, Jakarta, 10 Juni 2020 Hasibuan, Jakarta, June 10, 2020
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Pendidikan dan/atau Pelatihan
Education and/or Training
Unit Audit Internal tidak mengikuti program pendidikan The Internal Audit Unit did not participate in any special
dan/ atau pelatihan khusus sepanjang tahun 2025. education and/or training programmes throughout 2025.
Komite Audit Dewan Komisaris
Audit Committee Board of Commissioner
Presiden Direktur Unit Audit Internal
President Director Internal Audit Unit
Piagam Internal Audit Unit
Internal Audit Unit Charter
Piagam Unit Audit Internal berfungsi sebagai pedoman The Internal Audit Unit Charter serves as the primary
kerja utama bagi Unit Audit Internal. Berdasarkan POJK working guideline for the Internal Audit Unit. In accordance
No. 56/POJK.04/2015, Perseroan telah menetapkan with OJK Regulation No. 56/POJK.04/2015, the Company
Piagam Unit Audit Internal yang disahkan oleh Dewan has established the Internal Audit Unit Charter, which was
Komisaris pada tanggal 2 Juli 2018. approved by the Board of Commissioners on July 2, 2018.
Tugas dan Tanggung Jawab
Duties and Responsibilities
Sesuai dengan Piagam Unit Audit Internal, Unit Audit According to the Internal Audit Unit Charter, the Internal
Internal memiliki tugas dan tanggung jawab yang antara Audit Unit has the following duties and responsibilities:
lain meliputi:
1. Menyusun, mengembangkan, dan melaksanakan 1. Preparing, developing, and executing annual audit
rencana audit tahunan dengan fokus audit berbasis planning, focusing on risk-based audit, and submitting
risiko dan mengajukan rencana tersebut untuk the planning for approval from the President Director
persetujuan dari Direktur Utama serta Komite Audit; as well as the Audit Committee;
2. Menguji dan mengevaluasi pelaksanaan pengendalian 2. Examining and evaluating the implementation of
internal dan sistem manajemen risiko sesuai dengan internal control and risk management system based
kebijakan perusahaan; on the company policy;
3. Melakukan pemeriksaan dan penilaian atas efisiensi 3. Conducting audits and evaluations on the efficiency
dan efektivitas di bidang keuangan, akuntansi, and effectiveness in the area of finance, accounting,
operasional, sumber daya manusia, pemasaran, operation, human capital, marketing, information
teknologi informasi, dan kegiatan lainnya; technology, and other activities;
4. Memberikan saran perbaikan dan informasi yang 4. Providing suggestions for improvement and objective
objektif tentang kegiatan yang diperiksa pada semua information on activities being audited at all
tingkat manajemen; management levels;
5. Meningkatkan kemampuan dan pengetahuan 5. Continuously improving the skills and knowledge of
auditor secara berkesinambungan untuk memenuhi the auditors to fulfill the requirements of the Internal
persyaratan dari Piagam Audit Internal; Audit Charter;
6. Menyiapkan dan menyampaikan Laporan Hasil Audit 6. Preparing and delivering Audit Report to the President
kepada Direktur Utama dan Komite Audit; Director and the Audit Committee;
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7. Menginformasikan kepada Komite Audit mengenai 7. Informing the Audit Committee on the developments
perkembangan dalam praktik audit internal dan of internal audit practices and providing
memberikan rekomendasi untuk revisi yang recommendations for necessary revisions in the
diperlukan dalam Piagam Audit Internal; Internal Audit Charter;
8. Melakukan monitoring (memantau, menganalisis, 8. Monitoring (observation, analysis, reporting) the
dan melaporkan) pelaksanaan tindak lanjut untuk implementation of follow-up actions to ensure that
memastikan tindakan perbaikan (korektif dan suggested measures (corrective and preventive) are
preventif) yang disarankan telah dijalankan secara executed adequately, effectively, and punctually;
memadai, efektif dan tepat waktu;
9. Bekerja sama dengan Komite Audit; 9. Cooperating with the Audit Committee;
10. Menyusun dan mengembangkan program untuk 10. Preparing and developing programs to evaluate and
mengevaluasi dan mengembangkan kualitas kegiatan develop the quality of internal audit activities; and
audit internal; dan
11. Melakukan pemeriksaan khusus apabila diperlukan. 11. Conducting a special audit if necessary.
Kegiatan Unit Audit Internal Tahun 2025
Internal Audit Unit Activities in 2025
Unit Audit Internal telah melaksanakan tugas dan The Internal Audit Unit has carried out its duties and
tanggung jawabnya pada tahun 2025, seperti pada tabel responsibilities in 2025, as shown in the table below:
di bawah ini:
Nama Entitas Operasional Audit Audit Keuangan Total Pemeriksaan
Entity Audit Operations Financial Audit Total Audit
GPPJ 53 - 53
SISTEM PENGENDALIAN INTERNAL
INTERNAL CONTROL SYSTEM
Sistem Pengendalian Internal merupakan elemen The Internal Control System is a crucial element in
krusial untuk memastikan pengelolaan Perseroan ensuring that the Company’s management is conducted
berlangsung secara sehat, aman, dan terkendali. Sistem in a sound, secure and controlled manner. This system is
ini dibangun agar seluruh aktivitas usaha dijalankan designed to ensure that all business activities are carried
selaras dengan ketentuan hukum serta regulasi yang out in accordance with applicable laws and regulations.
berlaku. Pengendalian internal yang memadai membantu Adequate internal control helps the Company protect
Perseroan melindungi aset, menjaga keandalan serta its assets, maintain the reliability and accuracy of its
ketepatan laporan keuangan, dan memperkuat kepatuhan financial reports, and strengthen its compliance with
terhadap persyaratan regulator. Di samping itu, regulatory requirements. In addition, the implementation
penerapan pengendalian internal yang efektif berperan of effective internal control plays a role in reducing the
dalam menekan potensi risiko kerugian, penyimpangan, potential risk of loss, irregularities, and violations of
maupun pelanggaran terhadap kebijakan internal dan internal policies and external regulations, including in the
ketentuan eksternal, termasuk pada aspek keuangan, areas of finance, operations, the environment, and other
operasional, lingkungan, serta kepatuhan lainnya. compliance matters.
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Tinjauan Efektivitas Sistem Pengendalian Internal
Review of Internal Control System Effectiveness
Unit Audit Internal secara rutin melakukan pengujian The Internal Audit Unit routinely tests the effectiveness
terhadap efektivitas sistem pengendalian internal guna of internal control systems to ensure that controls within
memastikan kontrol di Perseroan tetap optimal. the Company remain optimal.
Berdasarkan evaluasi manajemen dengan memperhatikan Based on management’s evaluation, taking into account
kecukupan pengendalian internal atas pelaporan the adequacy of internal controls over financial reporting
keuangan tahun 2025, sistem pengendalian internal atas for 2025, the internal control system over financial
pelaporan keuangan dinilai efektif. Unit Audit Internal reporting is considered effective. The Internal Audit Unit
secara berkala mengerahkan tim untuk mengaudit periodically deploys teams to audit various aspects of
berbagai aspek operasional Perseroan dan anak usahanya, the Company’s and its subsidiaries’ operations, including
meliputi pemasaran, penjualan, pengelolaan SDM, marketing, sales, human resource management, and
serta manajemen keuangan; temuan audit disampaikan financial management; audit findings are submitted to
kepada manajemen (Direksi) untuk perbaikan dan kepada management (the Board of Directors) for improvement
Komite Audit guna mendukung pengawasan Dewan and to the Audit Committee to support the Board of
Komisaris terhadap aktivitas bisnis. Dengan demikian, Commissioners’ supervision of business activities. Thus,
Direksi dan Dewan Komisaris menyatakan bahwa sistem the Board of Directors and Board of Commissioners
pengendalian internal Perseroan telah berjalan secara declare that the Company’s internal control system has
efektif. been operating effectively.
MANAJEMEN RISIKO
RISK MANAGEMENT
Di tengah persaingan ketat industri makanan In the highly competitive food and beverage industry,
dan minuman, Perseroan secara konsisten the Company continuously implements risk mitigation
mengimplementasikan strategi mitigasi risiko guna initiatives to minimize business risk impacts through
mengurangi potensi kerugian melalui pendekatan integrated risk management practices. The primary
manajemen risiko terintegrasi. Fokus utama adalah objective is to systematically address all potential
mengelola beragam risiko operasional secara terpadu operational risks across coordinated organizational
dan terkoordinasi di seluruh tingkatan organisasi. functions. Risk management responsibility is embedded
Tanggung jawab manajemen risiko menjadi bagian throughout all management levels according to respective
integral dari setiap lini manajemen sesuai kewenangan authorities, with particular attention to sustainability
masing-masing, dengan perhatian khusus terhadap risks through the following measures:
aspek keberlanjutan melalui langkah-langkah berikut:
1. Kepatuhan terhadap Regulasi: Memastikan 1. Regulatory Compliance: Ensure the Company's
operasional Perseroan mematuhi regulasi operations comply with relevant environmental
lingkungan dan sosial yang relevan serta memantau and social regulations and monitor regulatory
perkembangan regulasi untuk mendukung praktik developments to support sustainable business
bisnis yang berkelanjutan dan responsif terhadap practices and be responsive to national and global
perubahan nasional maupun global. changes.
2. Penyusunan Kebijakan Keberlanjutan: 2. Sustainability Policy Development: Develop
Mengembangkan kebijakan keberlanjutan yang sustainability policies that cover environmental,
mencakup aspek lingkungan, sosial, dan tata kelola social, and governance (ESG) aspects to minimize
(ESG) untuk meminimalisir dampak negatif dan negative impacts and increase long-term benefits.
meningkatkan manfaat jangka panjang.
3. Pemantauan Keberlanjutan: Mengawasi dan 3. Sustainability Monitoring: Supervise and evaluate
mengevaluasi penerapan prinsip keberlanjutan dalam the implementation of sustainability principles in
operasional untuk memastikan keselarasan dengan operations to ensure alignment with the company's
visi perusahaan. vision.
4. Pelaporan Dampak dan Mitigasi Risiko: Menyusun 4. Impact Reporting and Risk Mitigation: Prepare periodic
laporan berkala terkait dampak operasional dan reports on operational impacts and risk mitigation
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langkah mitigasi risiko, terutama yang berkaitan measures, especially those related to environmental
dengan lingkungan dan sosial, untuk meningkatkan and social issues, to increase transparency and
transparansi dan akuntabilitas. accountability.
Jenis-Jenis Risiko Mitigasi
No
Types of Risks Mitigations
1 Risiko Kendali 1. Audit vendor secara berkala | Regularly audit vendors
Mutu 2. Menetapkan standar kualitas bahan | Establish quality standards for material
Quality Control 3. Quality control sejak bahan diterima hingga disimpan di gudang | Quality control from the
Risk time the material is received until it is stored in the warehouse
4. Standardisasi parameter produksi | Standardization of production parameters
5. Pemeliharaan mesin-mesin produksi secara konsisten | Consistent maintenance of production
machines
6. Mendapatkan sertifikasi halal dan ISO 22000: Food Safety Management System untuk
selWuruh lini produksi | Obtain halal certification and ISO 22000: Food Safety Management
System for all production lines
7. Sertifikat SNI (Standar Nasional Indonesia) untuk produk biskuit | SNI (Indonesian National
Standard) certificate for biscuit products
8. Menggunakan fasilitas produksi pihak ketiga secara berkala | Using third-party production
facilities periodically
9. Perlindungan terhadap konsumen atas produk dengan organoleptic test, pencantuman
tanggal kadaluarsa dan kode produksi | Protection of consumers for products with
organoleptic tests, inclusion of expiration dates and production codes
10. Memiliki laboratorium yang memadai dan tim yang berpengalaman dalam pengendalian
mutu | Having an adequate laboratory and an experienced team in quality control
11. Pendistribusian oleh entitas anak menerapkan SOP penyimpanan dan penanganan (handling
produk) | Distribution by subsidiaries applies SOP for storage and handling (product handling)
2 Risiko Kepatuhan 1. Memiliki daftar peraturan dan perundang-undangan yang diperbarui secara setiap bulan
terhadap regulasi dan melakukan pemantauan dalam pelaksanaannya, serta dilaporkan berkala kepada top
Regulation management | Have a list of rules and regulations that are updated every month and monitor
compliance risk their implementation, and report them periodically to top management
2. Mengakui hak atas kekayaan intelektual yang dimiliki oleh pemegang lisensi perangkat
teknologi informasi dan memastikan bahwa semua teknologi informasi yang digunakan
Perseroan telah mendapatkan lisensi sesuai dengan ketentuan yang berlaku | Recognize the
intellectual property rights owned by license holders of information technology equipment
and ensure that all information technology used by the Company has been licensed in
accordance with applicable regulations
3. Memiliki tim yang bertugas untuk melakukan pemantauan dan memastikan pelaksanaan
kepatuhan terhadap regulasi dan perundang-undangan yang berlaku | Have a team tasked
with monitoring and ensuring compliance with applicable regulations and laws
3 Risiko Keuangan Risiko mata uang asing: | Foreign exchange risk:
Financial risk 1. Semua kontrak pembelian diusahakan dalam bentuk mata uang Rupiah | All purchase
contracts are executed in Rupiah currency where possible
2. Memanfaatkan hasil penerimaan ekspor (natural hedging), melakukan lindung nilai (hedging)
atas transaksi impor bahan baku dan mesin produksi yang menggunakan valuta asing, serta
memanfaatkan fasilitas perbankan seperti Letter of Credit dan Usance Payable at Sight
(UPAS) | Utilizing export revenues (natural hedging), hedging transactions involving imports
of raw materials and production machines using foreign currency, as well as utilizing banking
facilities such as Letters of Credit and Usance Payable at Sight (UPAS)
3. Menggunakan beberapa bank sebagai sumber pendanaan sesuai dengan kebutuhan
Perseroan untuk menghindari ketergantungan sumber pendanaan pada salah satu pihak |
Using several banks as sources of funding in accordance with the Company’s needs to avoid
dependence on one party for funding sources
4. Melalui entitas anak menerapkan sistem plafon piutang pada setiap pelanggan yang
disesuaikan dengan kemampuan pelanggan serta sistem pemantauan penjualan dan
penagihan berkala yang ketat dengan dibantu oleh perangkat teknologi yang memadai
| Through its subsidiary, the Company implements a receivables ceiling system for each
customer that is adjusted to the customer’s capabilities as well as a strict sales monitoring
and periodic billing system assisted by adequate technological devices.
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Jenis-Jenis Risiko Mitigasi
No
Types of Risks Mitigations
4 Risiko manajemen 1. Pengelolaan risiko aktivitas rutin teknologi informasi yang meliputi jaringan (network), pusat
data data dan data cadangan untuk persiapan menghadapi bencana (disaster recovery center) | Risk
Data management management of routine information technology activities including networks, data centers, and
risk backup data to prepare for disasters (disaster recovery center)
2. Memiliki tim yang berpengalaman untuk melakukan pengembangan teknologi informasi
sesuai dengan kebutuhan bisnis | Having an experienced team to develop information
technology according to business needs
5 Risiko usaha Risiko pasokan bahan baku dan bahan kemas | Raw material and packaging material supply risks:
Business risk 1. Melakukan diversifikasi pemasok (Perseroan tidak mengandalkan hanya pada satu pemasok
tunggal) | Diversify suppliers (the Company does not rely on just one single supplier)
2. Alternatif bahan baku | Alternative raw materials
3. Pembinaan hubungan baik dengan para pemasok sehingga terdapat hubungan timbal-balik
yang saling menguntungkan bagi kedua belah pihak | Fostering good relationships with
suppliers so that there is a reciprocal relationship that is mutually beneficial for both parties
4. Mengadakan perjanjian pengadaan yang membantu mendapatkan kepastian pasokan
dengan harga yang disepakati | Enter into procurement agreements that help obtain certainty
of supply at agreed prices
5. Risiko sumber daya manusia: | Human resource risks:
memiliki strategi dan kebijakan untuk selalu mengelola dan mengembangkan sumber daya
manusia dengan baik dan karier di Perseroan dan entitas anak dan menyediakan sejumlah
kesempatan pelatihan untuk meningkatkan potensi para karyawan | has a strategy and policy
to always manage and develop human resources well and careers in the Company and its
subsidiaries and provides a number of training opportunities to increase the potential of
employees
6. Risiko yang tidak mampu ditangani langsung: | Force majeure risks:
Perseroan dan entitas anak mengelola risiko tersebut melalui pembelian asuransi | The
Company and subsidiaries manage this risk through purchasing insurance
7. Perencanaan kelangsungan kegiatan usaha: | Business continuity planning:
• Menyediakan lokasi alternatif yang dapat digunakan pada saat lokasi utama mengalami
gangguan | Providing an alternative location that can be used when the main location
experiences disruption
• Memiliki offline procedure pada core business process untuk mengantisipasi jika terjadi
adanya gangguan pada pusat data | Have offline procedures in core business processes to
anticipate disruptions in the data center
6 Risiko persaingan 1. Mengandalkan kemampuan inovasi, kolaborasi dan upaya-upaya berkelanjutan untuk
Competition risk meningkatkan efektivitas dan efisiensi operasional l Relying on innovation capabilities,
collaboration, and sustainable efforts to increase operational effectiveness and efficiency
2. Mengumpulkan data-data hasil riset pasar internal dari pihak independen menjadi masukan
untuk proses kreatif dan inovasi Perseroan | Collect data from internal market research from
independent parties as input for the Company’s creative and innovation processes
3. Memanfaatkan teknologi tepat guna yang dapat mendukung kegiatan usaha Perseroan | Utilize
appropriate technology that can support the Company’s business activities
7 Risiko penurunan 1. Menjaga dan meningkatkan nilai ekuitas dari merek-merek yang dimiliki melalui berbagai
kekuatan merek kegiatan pemasaran seperti iklan dan promosi | Maintain and increase the equity value of
Declining brand owned brands through various marketing activities such as advertising and promotions
strength risk 2. Pembuatan konsep iklan dan kegiatan promosi juga selalu diperhatikan dengan seksama
untuk memastikan bahwa merek tersebut memberikan pesan yang jelas kepada konsumen
dan mendapatkan persepsi yang baik | The creation of advertising concepts and promotional
activities is also always carefully considered to ensure that the brand provides a clear
message to consumers and gets a good perception
3. Pemasangan iklan dan kegiatan promosi juga bagian pengelolaan terhadap risiko
persaingan | Advertising and promotional activities are also part of managing competition
risks
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Jenis-Jenis Risiko Mitigasi
No
Types of Risks Mitigations
8 Risiko manajemen 1. Memberikan perlindungan kepada Direksi, Dewan Komisaris dan pejabat lainnya dari tuntutan
Management risk hukum pihak ketiga (regulator, pemegang saham, karyawan Perseroan, kompetitor, maupun
pihak ketiga lainnya) atas kebijakan yang dikeluarkan atau diterapkan dengan perlindungan
Directors and Officer Liability and Company Reimbursement Insurance | Provide protection to
the Directors, Board of Commissioners, and other officials from third-party lawsuits (regulators,
shareholders, Company employees, competitors, and other third parties) for policies
issued or implemented with the protection of Directors and Officer Liability and Company
Reimbursement Insurance
2. Memiliki kebijakan perjalanan dinas yang mengatur karyawan dengan fungsi atau level
manajemen yang sama untuk tidak melakukan perjalanan dinas lebih dari 2 orang secara
bersamaan dalam satu moda transportasi | Has an official travel policy that regulates
employees with the same function or management level not to travel for more than 2 people
simultaneously in one mode of transportation
Tinjauan atas Efektivitas Sistem Manajemen Risiko
Review of the Effectiveness of Risk Management System
Unit Audit Internal secara berkala mengevaluasi efektivitas The Internal Audit Unit periodically assesses the
Sistem Manajemen Risiko guna meningkatkan kualitas effectiveness of the Risk Management System to enhance
implementasi sistem dalam proses bisnis Perseroan. the quality of its implementation across the Company’s
business processes.
Kegiatan evaluasi tersebut mencakup: The evaluation activities include:
1. Meninjau dan monitoring implementasi manajemen 1. Reviewing and monitoring the implementation of risk
risiko setiap tiga bulan; management every three months;
2. Penyusunan laporan analisis risiko dan kepatuhan 2. Preparing quarterly risk analysis and compliance
setiap tiga bulan; serta reports; and
3. Pembahasan risiko di tingkat Dewan Komisaris dan 3. Discussing risks at the Board of Commissioners and
Direksi. Board of Directors level.
Pada tahun 2025, implementasi sistem manajemen By 2025, the implementation of the risk management
risiko di Perseroan dan anak perusahaannya berjalan system in the Company and its subsidiaries will be
secara optimal dengan berhasilnya pengelolaan dan running optimally with the successful management and
minimisasi berbagai risiko potensial. Meskipun demikian, minimisation of various potential risks. Nevertheless,
perbaikan berkelanjutan tetap menjadi prioritas utama continuous improvement remains a top priority in order
untuk menjadikan pengelolaan risiko semakin efektif dan to make risk management more effective and have a
berdampak positif bagi kinerja bisnis. Direksi dan Dewan positive impact on business performance. The Board
Komisaris menegaskan bahwa sistem manajemen risiko of Directors and Board of Commissioners affirm that
Perseroan telah beroperasi secara efektif. the Company’s risk management system is operating
effectively.
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PERKARA PENTING YANG DIHADAPI PERSEROAN
LITIGATIONS
Sepanjang tahun 2025, Perseroan berserta seluruh Throughout 2025, the Company, along with all its
entitas anak perusahaan serta seluruh anggota Direksi subsidiaries and all members of the Board of Directors
dan Dewan Komisaris baik dari Perseroan maupun and Board of Commissioners of both the Company and
entitas anak perusahaan tidak mengalami perkara its subsidiaries, did not experience any matters that had
yang berdampak material terhadap kedudukan dan a material impact on the position and continuity of the
keberlangsungan usaha Perseroan. Company’s business.
SANKSI ADMINISTRATIF
ADMINISTRATIVE SANCTIONS
Sepanjang tahun 2025, Perseroan beserta anak Throughout 2025, the Company and its subsidiaries did
perusahaannya tidak mendapatkan sanksi administratif not receive any administrative sanctions from regulators
dari regulator atau otoritas terkait lainnya. or other relevant authorities.
KODE ETIK PERSEROAN
CODE OF ETHICS
Perseroan sepenuhnya memahami krusialnya menjaga The Company fully recognizes the critical importance
reputasi dan citra baik sebagai fondasi peningkatan of safeguarding its reputation and good name, as this
nilai perusahaan serta pertumbuhan berkelanjutan directly influences long-term value enhancement and
bagi pemegang saham dan pemangku kepentingan. business growth for shareholders and stakeholders.
Oleh itu, Perseroan menginternalisasi nilai-nilai Therefore, the Company instills core values and builds a
inti serta membentuk budaya organisasi yang kuat robust organizational culture through the Code of Ethics
melalui Pedoman Kode Etik sebagai wujud komitmen Guidelines as a commitment to strengthening employee
memperkuat integritas karyawan dalam penerapan tata integrity in implementing sound corporate governance.
kelola perusahaan yang prima. Pedoman ini berfungsi These guidelines serve as the primary reference for
sebagai panduan utama untuk mengidentifikasi dan detecting and preventing potential violations.
mencegah potensi pelanggaran.
Pokok-Pokok Kode Etik
Principles of the Code of Ethics
Pedoman Kode Etik tidak hanya mengatur perilaku unsur- The Code of Ethics Guidelines not only regulate how the
unsur Perseroan dalam berinteraksi dengan mitra bisnis Company’s elements interact with business partners such
seperti pelanggan dan pemangku kepentingan lainnya, as customers and other stakeholders, but also encompass
tetapi juga mencakup komitmen terhadap lingkungan responsibilities toward the surrounding environment,
sekitar, termasuk di antaranya: including among others:
1. Karyawan 1. Employees
2. Pelanggan 2. Customers
3. Mitra Bisnis (termasuk Pemasok) 3. Business Partners (including the Suppliers)
4. Pejabat Publik/Pemerintah 4. Public/Government Officials
5. Masyarakat 5. Society
6. Pemegang Saham/investor 6. Shareholders/Investors
7. Kreditor 7. Creditors
8. Pesaing 8. Competitors
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9. Antar-Karyawan 9. Inter-Employees
10. Etika Bersosial Media 10. Social Media Ethics
11. Media Massa 11. Mass Media
12. Kepatuhan Terhadap Hukum dan Peraturan 12. Compliance with Laws and Regulations
13. Keterlibatan Dalam Aktivitas Politik, Sosial dan 13. Involvement in Political, Social and Religious Activities
Keagamaan
14. Keberagaman, Kesetaraan (Non-Diskriminasi) dan 14. Diversity, Equality (Non-Discrimination), and Sexual
Pelecehan Seksual di Lingkungan Kerja Harassment in the Work Environment
15. Benturan Kepentingan 15. Conflict of Interest
16. Antipenyuapan, Antikorupsi, Anti Pencucian Uang dan 16. Anti-Bribery, Anti-Corruption, Anti-Money Laundering,
Anti Pendanaan Terorisme and Anti-Financing of Terrorism
17. Informasi Rahasia Perseroan 17. Confidentiality Information of the Company
18. Perlindungan dan Penggunaan Aset Perseroan 18. Company Asset Protection and Utilization
19. Donasi dan Tanggung Jawab Sosial Perusahaan 19. Donation and Corporate Social Responsibility
20. Perilaku Penyalahgunaan NAPZA atau Narkoba 20. Drugs (Narcotics, Psychotropic and Addictive
(Narkotika, Psikotropika dan Zat Adiktif dan Obat Substances, and Illegal Drugs) Abuse Behavior, Liquor
Terlarang), Minuman Keras (Miras), Perjudian dan (Alcohols), Gambling, and Smoking
Merokok
21. Reputasi Perseroan 21. The Company’s Reputation
Penyebaran Informasi dan Penegakan Kode Etik
Code of Ethics Dissemination and Enforcements
Perseroan secara rutin melakukan sosialisasi dan The Company regularly disseminates and internalizes
penginternalisasian Pedoman Kode Etik melalui beragam the Code of Ethics Guidelines through various channels,
saluran, seperti pelatihan, orientasi pegawai baru, rapat including training sessions, new employee orientations,
berkala, serta program e-learning wajib tentang etika routine meetings, and mandatory e-learning programs
dan kepatuhan yang diikuti seluruh karyawan serta on ethics and compliance attended by all employees
jajaran manajemen di kantor pusat, unit operasional, and management across headquarters, business units,
lini bisnis, dan entitas anak perusahaannya. Perseroan operational lines, and subsidiaries. The Company also
juga menggandeng seluruh tingkatan manajemen anak engages all levels of subsidiary management in this
perusahaan dalam penyebaran informasi ini, sehingga dissemination process, ensuring every management tier
setiap lini kepemimpinan turut bertanggung jawab atas shares responsibility for enforcing the Code of Ethics
penegakan Pedoman Kode Etik. Guidelines.
Pernyataan Pemberlakuan Kode Etik
Statement of Code of Ethics Enforcement
Pedoman Kode Etik mengikat seluruh individu dalam The Code of Ethics applies to all individuals within
lingkungan Perseroan, mencakup karyawan, manajemen, the Company’s environment, from employees and
Direksi, serta Dewan Komisaris. Direksi memiliki tanggung management to the Board of Directors and Board of
jawab utama untuk memastikan penerapan standar Commissioners. The Board of Directors is responsible
Kode Etik pada setiap aktivitas operasional Perseroan. for ensuring these standards are implemented across all
Pedoman ini juga wajib dipatuhi mitra bisnis melalui Company operations. Business partners are also bound
klausul perjanjian yang mengikat, sementara pelanggaran by ethics clauses in agreements, with violations subject
akan dikenai sanksi tegas sesuai kebijakan Perseroan, to strict disciplinary actions per Company policy, such as
termasuk teguran resmi, penurunan pangkat, atau formal warnings, demotions, or termination.
pemutusan kerja.
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PROGRAM EMPLOYEE STOCK ALLOCATION
EMPLOYEE STOCK ALLOCATION PROGRAM
Perseroan telah meluncurkan Program Alokasi Saham The Company has implemented the Employee Stock
Karyawan (Employee Stock Allocation/ESA) sesuai Surat Allocation Program (ESA) based on Board of Directors
Keputusan Direksi No. 006/BOD/LGL/IX/18 tertanggal Decree No. 006/BOD/LGL/IX/18 dated September 20,
20 September 2018, yang mengatur ketentuan peserta 2018, which outlines participant requirements and
dan mekanisme pelaksanaan dengan alokasi 8% dari execution details, allocating 8% of IPO shares or 2,800,000
total saham IPO atau setara 2.800.000 lembar saham. shares. Currently, no employee or management stock
Saat ini, Perseroan tidak sedang menjalankan program ownership programs are active, though the 2018 program
kepemilikan saham untuk karyawan atau manajemen, was completed as documented in the 2018 Annual
meskipun program tersebut telah terealisasi pada tahun Report.
2018 sebagaimana didokumentasikan dalam Laporan
Tahunan 2018.
Rincian Program ESA 2018
Details of the 2018 ESA Program
1. Jangka Waktu Pelaksanaan: 1. Implementation Period:
Program kepemilikan saham bagi karyawan melalui The employee share ownership programme through
skema Employee Stock Allocation (ESA) telah the Employee Stock Allocation (ESA) scheme was
diungkapkan dalam Laporan Tahunan 2018 pada disclosed in the 2018 Annual Report on page 189. The
halaman 189. Program tersebut direalisasikan programme was implemented in conjunction with
bersamaan dengan pelaksanaan penawaran umum the Company’s initial public offering (IPO) in October
perdana (IPO) Perseroan pada Oktober 2018. 2018.
2. Persyaratan Peserta: 2. Participant Requirements:
Karyawan tetap Perseroan memenuhi syarat Permanent employees of the Company are eligible to
mengikuti program tersebut, kecuali bagi anggota participate in the program, except for members of the
Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners.
3. Harga Pelaksanaan: 3. Exercise Price:
Saham dialokasikan kepada karyawan dengan harga Shares were allocated to employees at Rp1,284 per
Rp1.284 per lembar, setara dengan harga penawaran share, equivalent to the IPO offer price to the public.
umum perdana kepada publik.
KEBIJAKAN PENGUNGKAPAN INFORMASI [2-15]
INFORMATION DISCLOSURE POLICY
Untuk terus memperkuat penerapan prinsip Tata Kelola To consistently strengthen Good Corporate Governance
Perusahaan yang Baik, Dewan Komisaris dan Direksi practices, the Board of Commissioners and Board of
mematuhi ketentuan pelaporan kepemilikan saham Directors adhere to stock ownership reporting obligations
sesuai Peraturan Otoritas Jasa Keuangan Nomor 4 Tahun under Financial Services Authority Regulation No. 4 of
2024 (POJK 4/2024) mengenai Laporan Kepemilikan 2024 (POJK 4/2024) regarding Public Company Stock
atau Perubahan Kepemilikan Saham Emiten serta Ownership Reports, Changes in Ownership, and Stock
Laporan Penjaminaan Saham. Perseroan secara rutin Pledge Activities. The Company regularly submits
menyampaikan laporan bulanan mengenai kepemilikan monthly reports on Directors’ and Commissioners’
saham anggota Direksi dan Dewan Komisaris, di shareholdings, with the Board required to notify the
mana Direksi dan Dewan Komisaris wajib melaporkan Company of their holdings and any changes, which are
kepemilikan mereka beserta segala perubahan yang then reported to OJK within three business days of the
terjadi kepada Perseroan, yang selanjutnya diteruskan transaction. The Company also has a Policy on Reporting
ke OJK paling lambat tiga hari kerja setelah transaksi of Share Ownership by the Company’s Board of Directors
tersebut dilakukan. Perseroan juga memiliki Kebijakan and Board of Commissioners, which aims to ensure
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Pelaporan atas Kepemilikian Saham Oleh Direksi dan information disclosure, prevent conflicts of interest,
Dewan Komisaris Perseroan yang bertujuan untuk and protect public trust in the governance of public
memastikan keterbukaan informasi, mencegah konflik companies. Each member of the Board of Directors and
kepentingan, serta melindungi kepercayaan publik Board of Commissioners is required to report their share
terhadap tata kelola perusahaan terbuka. Setiap anggota ownership and any changes in share ownership within a
Direksi dan Komisaris wajib melaporkan kepemilikan certain period of time in accordance with OJK regulations
maupun perubahan kepemilikan saham dalam jangka to ensure information disclosure, prevent conflicts of
waktu tertentu sesuai ketentuan OJK untuk memastikan interest, and protect public trust in the governance of
keterbukaan informasi, mencegah konflik kepentingan, public companies. Each member of the Board of Directors
serta melindungi kepercayaan publik terhadap tata kelola and Board of Commissioners is required to report share
perusahaan terbuka. Setiap anggota Direksi dan Komisaris ownership and changes in share ownership within a
wajib melaporkan kepemilikan maupun perubahan certain period of time in accordance with OJK regulations.
kepemilikan saham dalam jangka waktu tertentu sesuai [2-15]
ketentuan OJK. [2-15]
BENTURAN KEPENTINGAN
CONFLICT OF INTEREST
Perseroan telah menetapkan mekanisme tegas untuk The Company has established clear procedures to address
mengelola potensi konflik kepentingan antara kepentingan conflicts of interest between corporate interests and
korporasi dengan kepentingan pribadi Direksi, Dewan the personal interests of Directors, Commissioners, and
Komisaris, serta manajemen lainnya. Ketentuan ini other management staff. These procedures are outlined
diatur dalam Kode Etik, Kebijakan Transaksi Afiliasi, in the Code of Ethics, Affiliated Transaction Policy, and
dan Kebijakan Prosedur Benturan Kepentingan yang Conflict of Interest Procedure Policy, serving as guidelines
menjadi panduan bagi karyawan dalam berhubungan for employees in stakeholder interactions and conflict
dengan pemangku kepentingan serta mencegah konflik prevention. The policies apply to all Commissioners,
kepentingan. Dokumen-dokumen tersebut wajib dipatuhi Directors, employees, and related parties in conducting
seluruh anggota Dewan Komisaris, Direksi, karyawan, business activities to foster an ethical and integrity-driven
dan pihak terkait dalam menjalankan operasional bisnis business climate.
untuk menciptakan lingkungan kerja yang berintegritas
dan beretika.
KEBIJAKAN ANTIPENYUAPAN DAN ANTIKORUPSI
ANTI-BRIBERY AND ANTI-CORRUPTION POLICY
Perseroan telah menetapkan Kebijakan Antikorupsi The Company established Anti-Corruption Policy No.
No. 007/BOD/LGL/X/18 pada tanggal 31 Oktober 2018, 007/BOD/LGL/X/18 on October 31, 2018, which was
yang kemudian disempurnakan melalui Kebijakan subsequently refined with the Anti-Bribery and Anti-
Antipenyuapan dan Antikorupsi pada tahun 2022. Corruption Policy in 2022.
Tujuan dari Penerapan Kebijakan Antipenyuapan dan Antikorupsi
Objectives OF Anti-Bribery and Anti-Corruption Policy Implementation
1. Untuk mencegah kerugian baik materiil maupun 1. To prevent material and immaterial losses that can
immateriil yang dapat mengganggu kelangsungan disrupt the Company’s business continuity;
usaha Perseroan;
2. Untuk meningkatkan kesadaran akan budaya 2. To improve GCG culture awareness in implementing
GCG dalam melaksanakan kegiatan usaha yang business activity related to external parties, such
berhubungan dengan pihak-pihak eksternal, dalam as Business Partners and Government Institutions
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hal ini, Mitra Bisnis dan instansi pemerintah (Pejabat (Public/State Officials) that are in relations with the
Publik/Pemerintah) yang berhubungan dengan Company;
Perseroan;
3. Memberikan pedoman dan kepastian bagi stakeholders 3. To provide guidelines and assurance for stakeholders
dalam menjalankan tugas dan wewenangnya; dan in carrying out duties and authority; and
4. Untuk meningkatkan ketaatan dan kedisiplinan 4. To enhance compliance and discipline of the Company
Perseroan terhadap hukum, peraturan dan etika with laws, regulations, and ethics, as well as to support
serta mendukung program pemerintah dalam rangka the government programs in the effort to eradicate
mencegah tindakan korupsi di Indonesia. corruption in Indonesia.
Peran Serta Karyawan dan Pihak Eksternal
Participations of Employees and External Parties
Karyawan Perseroan serta pihak luar dapat berkontribusi Employees of the Company and external parties can
dalam pencegahan dan pemberantasan korupsi dengan contribute to corruption prevention and eradication by
melaporkan praktik korupsi yang melibatkan Perseroan reporting corruption acts involving the Company through
melalui Saluran Pelaporan Pelanggaran (Whistleblowing the Whistleblowing System (WBS). Reports can be
System/WBS). Pelaporan dapat disampaikan melalui: submitted via:
Whistleblowing System
E-mail: lnternalAudit@Garudafood.co.id;
Telepon/SMS/WhatsApp: 0812-9421-9779;
Link: https://pt-garudafood-putra-putri-jaya-tbk.results-ap.highbond.com/
questionnaire_responses/s_j-Q19ipp1Eob5USFfN/edit
Perseroan menghargai kontribusi setiap karyawan dan The Company appreciates every employee and external
pihak eksternal yang turut mendukung upaya pencegahan, party who contributes to efforts in preventing, eradicating,
pemberantasan, maupun pengungkapan praktik korupsi or exposing corruption acts in accordance with Company
sesuai ketentuan kebijakan Perseroan. policies.
Penyebaran Informasi dan Implementasi
Dissemination and Implementation
Sosialisasi Kebijakan Antipenyuapan dan Antikorupsi Dissemination of the Anti-Bribery and Anti-Corruption
dilakukan melalui berbagai kanal komunikasi internal, Policy occurs through internal communication channels,
pelatihan orientasi karyawan baru, serta program new employee orientations, and mandatory ethics
e-learning wajib tentang etika dan kepatuhan yang and compliance e-learning programs attended by
diikuti seluruh karyawan dan manajemen. Kebijakan ini all employees and management. The policy must be
wajib ditegakkan secara konsisten, termasuk oleh mitra implemented firmly and consistently, including by
bisnis yang menjalin kerjasama dengan Perseroan. Setiap business partners collaborating with the Company. All
kontrak dengan mitra bisnis selalu memuat klausul agreements with business partners include clauses
kewajiban mematuhi ketentuan Antipenyuapan dan requiring adherence to Anti-Bribery and Anti-Corruption
Antikorupsi bagi semua pihak terkait. provisions by all involved parties.
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SISTEM PELAPORAN PELANGGARAN [2-16, 2-25]
WHISTLEBLOWING SYSTEM (WBS)
Saluran Pelaporan Pelanggaran (Whistleblowing System) The Whistleblowing System provides opportunities for
dirancang untuk memungkinkan individu internal maupun internal and external individuals to report suspected
eksternal melaporkan dugaan kecurangan, penyimpangan fraud, procedural deviations, violations of laws/Company
prosedur, pelanggaran hukum atau kebijakan Perseroan, policies/regulations, or other unethical conduct within
serta perilaku tidak etis lainnya di lingkungan Perseroan. the Company’s environment. This fosters an inclusive
Dengan mekanisme ini, tercipta lingkungan kerja yang and fair workplace while enabling continuous quality
inklusif dan transparan sekaligus mendukung peningkatan improvements across the organization.
berkelanjutan kualitas organisasi Perseroan.
Penyampaian Laporan Pelanggaran
Whistleblowing Mechanism
Pelaporan dugaan pelanggaran dapat disampaikan kepada Suspected violations can be reported to the Internal Audit
Unit Audit Internal melalui Whistleblowing System: Unit via Whystleblowing System:
Whistleblowing System
E-mail: lnternalAudit@Garudafood.co.id;
Telepon/SMS/WhatsApp: 0812-9421-9779;
Link: https://pt-garudafood-putra-putri-jaya-tbk.results-ap.highbond.
com/questionnaire_responses/s_j-Q19ipp1Eob5USFfN/edit
Perlindungan bagi Pelapor Pelanggaran
Protection for Whistleblowers
Perseroan menjamin kerahasiaan data pelaporan The Company ensures confidentiality of violation reports
pelanggaran sekaligus memberikan perlindungan penuh along with comprehensive protection for whistleblowers.
bagi pelapor.
Pihak yang Mengelola Pengaduan
Complaints Handling
Pengelolaan Saluran Pelaporan Pelanggaran (WBS) di Management of the Whistleblowing System (WBS) at the
Perseroan menjadi wewenang Divisi Audit Internal. Company falls under the responsibility of the Internal
Audit Division.
Mekanisme Penanganan Pengaduan
Complaint Handling Mechanism
Prosedur Penanganan Pengaduan di Perseroan mencakup The Complaint Handling Mechanism at the Company
tahapan berikut: follows these procedures:
1. Ketua Internal Audit bertanggung jawab atas 1. The Head of Internal Audit is responsible for the entire
keseluruhan proses penanganan pelaporan, dengan reporting handling process, whilst still prioritizing the
tetap mengedepankan asas praduga tak bersalah. principle of presumption of innocence.
2. Sebelum ditindaklanjuti, Internal Audit harus 2. Prior to follow-up, Internal Audit must ensure that the
memastikan bahwa laporan yang disampaikan telah report submitted meets all reporting criteria.
memenuhi seluruh kriteria pelaporan.
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3. Laporan yang memenuhi kriteria akan ditindaklanjuti 3. Reports that meet the criteria will then be followed
melalui audit fieldwork, di mana hasilnya akan up through a fieldwork audit, where the results will
disampaikan kepada Kepala Internal Audit untuk be submitted to the Head of Internal Audit to be
diteruskan kepada Top Management. forwarded to Top Management.
4. Kemudian, auditor akan melakukan Audit Monitoring 4. Thereafter, the auditor will carry out a Monitoring
untuk mengawasi pelaksanaan tindakan korektif Audit to supervise the implementation of corrective
maupun preventif yang telah dijanjikan auditee. and preventive actions that have been promised by
the auditee.
Management & Head IA Head IA Management & Head IA
Menerima Analisa informasi Apakah perlu
Informasi yang masuk diaudit?
Start Receiving Analysis of incoming Need to be N Stop
Information information audited?
Whistleblower Whistleblower Y
Auditor
Analisa informasi
Finish Audit Audit Audit yang masuk
Monitoring Reporting Fieldwork Analysis of incoming
information
Komunikasi Audit
Audit Communications
Jumlah Pengaduan di Tahun 2025
Number of Complaints in 2025
Berikut adalah gambaran frekuensi pelaporan beserta The following illustrates the frequency of reports and
tindakan mitigasi selama tahun 2025: their mitigation during 2025:
Frekuensi Informasi Whistleblower dan Frequency of Whistleblower Information and
Validitas di tahun 2025 Validity in 2025
Frekuensi Info Tindak Lanjut Validitas
Tindak Lanjut Validitas
Business Units Frequency of Followed-Up Validity
Followed-Up Validity
Information (%) (%)
GPPJ 17 17 100% 15 88%
1. Peningkatan Kualitas 16 16 100% 15 94%
Quality Improvement
2. Penyimpangan 1 1 100% 0 0%
Violation
SNS 26 26 100% 21 81%
1. Peningkatan Kualitas 16 16 100% 16 100%
Quality Improvement
2. Penyimpangan 10 10 100% 5 50%
Violation
Grand Total 43 43 100% 36 84%
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PENERAPAN PEDOMAN TATA KELOLA
PERUSAHAAN TERBUKA
PUBLIC COMPANY GOVERNANCE GUIDELINES APPLICATION
Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 1 | First Principle
Meningkatkan nilai Perusahaan Terbuka Perseroan telah memiliki prosedur teknis Diterapkan
Penyelenggaraan memiliki cara atau pengumpulan suara (voting) yang dijelaskan Implemented
Rapat Umum prosedur teknis dalam tata tertib RUPS. Sebagai bentuk transparansi
Pemegang Saham pengumpulan suara pemegang saham dan masyarakat luas, Pemegang
(RUPS) (voting) baik secara saham dan masyarakat dapat mengunduh tata tertib
terbuka maupun tertutup RUPS Perseroan pada situs web Perseroan
Increasing the yang mengedepankan Bagian RUPS.
value of Holding a independensi, dan garudafood.com/rupsindonesia
General Meeting of kepentingan pemegang
Shareholders (GMS) saham. The Company has technical procedures for voting,
which are explained in the GMS rules of procedure.
Public Company has As a form of transparency for shareholders and the
technical methods or general public, shareholders and the public can
procedures for collecting download the Company’s GMS rules of procedure
votes, both openly and on the Company’s website in the GMS section.
privately, that prioritize garudafood.com/rupsindonesia
independence and the
interests of shareholders.
Seluruh anggota Direksi Anggota Direksi dan Dewan Komisaris berupaya Diterapkan
dan anggota Dewan untuk dapat hadir dalam RUPST. Jajaran Dewan Implemented
Komisaris Perseroan Komisaris dan Direksi Perseroan yang hadir pada
Terbuka hadir dalam RUPS RUPS Tahunan tanggal 24 April 2025 sebagaimana
Tahunan. tercantum dalam hal 129.
All members of the Members of the Board of Directors and Board
Board of Directors and of Commissioners strive to attend the AGM.
members of the Board The composition of the Company’s Board of
of Commissioners of the Commissioners and Board of Directors who attended
Public Company attend the the Annual General Meeting of Shareholders on
Annual GMS. April 24, 2025, is listed in item 129.
Ringkasan risalah RUPS Perseroan menyediakan Ringkasan Risalah RUPS Diterapkan
tersedia dalam Situs Web dalam situs web perseroan pada bagian RUPS Implemented
Perseroan Terbuka paling garudafood.com/rupsindonesia
sedikit selama 1 (satu)
tahun. The Company provides a summary of the AGM
minutes on the Company’s website in the AGM
A summary of the minutes section.
of the GMS is available garudafood.com/rupsindonesia
on the Public Company
Website for at least 1 (one)
year.
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Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 2 | Second Principle
Meningkatkan Memiliki kebijakan Perseroan memiliki Kebijakan Komunikasi dengan Diterapkan
kualitas komunikasi dengan Pemegang Saham dan Publik sebagaimana diatur Implemented
komunikasi pemegang saham atau dalam Surat Keputusan Direksi No.014/BOD/
perusahaan investor (termasuk LGL/X/22 tentang Kebijakan Komunikasi Dengan
terbuka dengan Publik) dan Pedoman Pemegang Saham &Publik, yang menjamin akses
pemegang saham Pengendalian Informasi informasi yang setara bagi seluruh pemegang saham
atau investor guna memudahkan serta memperkuat kepercayaan dan akuntabilitas
(termasuk Publik) Perseroan dalam sesuai ketentuan hukum dan prinsip tata kelola
mengklasifikasikan perusahaan yang baik.
Improving informasi yang dapat
the quality of disajikan ke publik sesuai Selain itu, Perseroan juga menetapkan Kebijakan
communication of a kebutuhan pemangku Pengendali Informasi melalui Surat Keputusan
public company with kepentingan. Direksi No.017/BOD/LGL/X/22 tentang Kebijakan
its shareholders or Pengendali Informasi, yang memastikan setiap
investors (including Having a communication informasi dikelola dan dipublikasikan secara akurat,
the Public) policy with shareholders transparan, dan tepat waktu, dengan tetap menjaga
or investors (including the kerahasiaan data yang bersifat sensitif sesuai
public) and Information regulasi yang berlaku.
Control Guidelines to make
it easier for the Company The Company has a Policy on Communication with
to classify information that Shareholders and the Public as stipulated in Board of
can be presented to the Directors Decree No. 014/BOD/LGL/X/22 concerning
public according to the Policy on Communication with Shareholders and
stakeholder’s needs. the Public, which guarantees equal access to
information for all shareholders and strengthens
trust and accountability in accordance with legal
provisions and the principles of good corporate
governance.
In addition, the Company has also established
an Information Control Policy through Board of
Directors Decree No. 017/BOD/LGL/X/22 concerning
Information Control Policy, which ensures that all
information is managed and published accurately,
transparently, and in a timely manner, while
maintaining the confidentiality of sensitive data in
accordance with applicable regulations.
Mengungkapkan kebijakan Perseroan telah mengungkapkan Kebijakan Diterapkan
komunikasi Perusahaan Komunikasi Perseroan dengan Pemegang Saham dan Implemented
Terbuka dengan pemegang Publik pada bagian Pedoman tata kelola.
saham atau investor garudafood.com/pedoman-tata-kelola
(termasuk Publik), dalam
situs web. The Company has disclosed its Communication
Policy with Shareholders and the Public in the
Disclose the Public Corporate Governance Guidelines section.
Company’s communication garudafood.com/pedoman-tata-kelola
policy with shareholders
or investors (including the
Public) on its website.
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Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 3 | Third Principle
Memperkuat Penentuan jumlah Perseroan telah memenuhi ketentuan OJK Diterapkan
keanggotaan dan anggota Dewan Komisaris sebagaimana tercantum dalam Peraturan OJK Implemented
Komposisi Dewan mempertimbangkan No. 33/POJK.04/2014 tentang Direksi dan Dewan
Komisaris kondisi Perseroan Terbuka. Komisaris Emiten atau Perusahaan Publik yang
mewajibkan perusahaan publik memiliki anggota
Strengthen the Determination of the Dewan Komisaris dengan jumlah paling sedikit
membership number of members of the 2 (dua) orang anggota Dewan Komisaris. Jumlah
and composition Board of Commissioners anggota Dewan Komisaris Perseroan per 31
of the Board of takes into account the Desember 2025 berjumlah 9 orang termasuk 3 (tiga)
Commissioners conditions of the Public orang diantaranya adalah Komisaris Independen.
Company
Info lebih lanjut pada halaman 152.
The Company has complied with OJK regulations as
stipulated in OJK Regulation No. 33/POJK.04/2014
concerning the Board of Directors and Board of
Commissioners of Issuers or Public Companies,
which requires public companies to have a Board
of Commissioners consisting of at least 2 (two)
members. As of December 31, 2025, the Company
has 9 members of the Board of Commissioners,
including 3 (three) Independent Commissioners.
Further information can be found on page 152.
Penentuan komposisi Berdasarkan kebijakan pemegang saham melalui Diterapkan
anggota Dewan Komisaris keputusan RUPS, anggota Dewan Komisaris telah Implemented
memperhatikan dipilih dengan memperhatikan keragaman keahlian,
keragaman keahlian, pengetahuan, pengalaman serta kondisi dan
pengetahuan, dan kompleksitas bisnis Perseroan, sebagaimana telah
pengalaman yang diatur dalam Pedoman Kerja Dewan Komisaris
dibutuhkan. Perseroan.
Determination of Based on shareholder policy through a GMS
the composition of resolution, members of the Board of Commissioners
members of the Board of have been selected with consideration given to the
Commissioners takes into diversity of expertise, knowledge, experience, and
account the conditions and complexity of the Company’s
the diversity of skills, business, as stipulated in the Company’s Board of
knowledge, and Commissioners Work Guidelines.
experience required.
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Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 4 | Fourth Principle
Meningkatkan Dewan Komisaris Perseroan memiliki Kebijakan Self-Assessment Diterapkan
Kualitas mempunyai kebijakan untuk anggota Dewan Komisaris yang di dalamnya Implemented
Pelaksanaan Tugas penilaian sendiri (Self- menjelaskan mengenai waktu pelaksanaan,
dan Tanggung Assessment) untuk menilai prosedur pelaksanaan, kriteria penilaian, skala
Jawab Dewan kinerja penilaian dan dilengkapi dengan form penilaian
Komisaris Dewan Komisaris. yang digunakan, sebagaimana telah diatur dalam
Pedoman Kerja Dewan Komisaris Perseroan.
Improving The Board of
the Quality of Commissioners has a The Company has a Self-Assessment Policy for
Implementation self-assessment policy to members of the Board of Commissioners, which
of Duties and assess the performance explains the implementation time, implementation
Responsibilities of the Board of procedures, assessment criteria, assessment scale,
of the Board of Commissioners. and is equipped with the assessment form used, as
Commissioners stipulated in the Company’s Board of Commissioners
Work Guidelines.
Kebijakan penilaian sendiri Kebijakan Self-Assessment untuk anggota Dewan Diterapkan
(Self-Assessment) untuk Komisaris telah dipaparkan dalam Laporan Tahunan Implemented
menilai kinerja Dewan Perseroan pada bagian Penilaian Penerapan GCG
Komisaris, diungkapkan 2022 terhadap Dewan Komisaris dan Direksi.
melalui Laporan Tahunan
Perseroan Terbuka. The Self-Assessment Policy for members of the
Board of Commissioners has been presented in the
The self-assessment policy Company’s Annual Report in the section on the 2022
to assess the performance GCG Implementation Assessment of the Board of
of the Board of Commissioners and Board of Directors.
Commissioners is disclosed
in the Annual Report of
the Public
Company.
Dewan Komisaris Kode Etik Perseroan mewajibkan anggota Dewan Diterapkan
mempunyai kebijakan Komisaris untuk mematuhi ketentuan peraturan dan Implemented
terkait pengunduran diri perundang-udangan yang berlaku. Pemberhentian
anggota Dewan Komisaris anggota Dewan Komisaris diatur dalam Anggaran
apabila terlibat dalam Dasar Perseroan.
kejahatan keuangan.
The Company’s Code of Ethics requires members
The Board of of the Board of Commissioners to comply with
Commissioners has applicable regulations and laws. The dismissal
a policy regarding of members of the Board of Commissioners is
the resignation of regulated in the Company’s Articles of Association.
members of the Board
of Commissioners if they
are involved in financial
crimes.
Dewan Komisaris atau Perseroan memiliki Piagam Nominasi dan Diterapkan
Komite yang menjalankan Remunerasi yang mengatur tugas serta tanggung Implemented
fungsi Remunerasi dan jawab Komite Nominasi dan Remunerasi, termasuk
Nominasi menyusun memberikan rekomendasi atas komposisi Direksi,
kebijakan suksesi dalam menetapkan kriteria dalam proses nominasi dan
proses Nominasi anggota remunerasi, menyusun kebijakan evaluasi kinerja
Direksi. bagi anggota Direksi, serta mengusulkan calon
anggota Direksi yang memenuhi persyaratan untuk
The Board of disampaikan dalam RUPS. Mekanisme pengangkatan
Commissioners or calon anggota Direksi diatur dalam Anggaran Dasar
Committees that carry out Perseroan.
the Remuneration
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
and Nomination functions The Company has a Nomination and Remuneration
develop a succession Charter that regulates the duties and responsibilities
policy in the Nomination of the Nomination and Remuneration Committee,
process for members of including providing recommendations on the
the Board of Directors. composition of the Board of Directors, establishing
criteria in the nomination and remuneration
process, formulating performance evaluation
policies for members of the Board of Directors, and
proposing candidates for the Board of Directors
who meet the requirements to be submitted to the
GMS. The mechanism for appointing candidates for
the Board of Directors is regulated in the Company’s
Articles of Association.
Prinsip 5 | Fifth Principle
Memperkuat Penentuan jumlah anggota Perseroan telah memenuhi ketentuan OJK Diterapkan
Keanggotaan dan Direksi sebagaimana tercantum dalam Peraturan OJK Implemented
Komposisi Direksi mempertimbangkan No. 33/POJK.04/2014 tentang Direksi dan Dewan
kondisi Perseroan. Komisaris Emiten atau Perusahaan Publik yang
Strengthening the mewajibkan perusahaan publik memiliki anggota
Membership and Determination of the Dewan Komisaris dengan jumlah paling sedikit
Composition of the number of members of the 2 (dua) orang anggota Dewan Komisaris. Jumlah
Board of Directors Board of Directors takes anggota Dewan Komisaris Perseroan per 31
into account the condition Desember 2025 berjumlah 5 orang.
of the Company
Info lebih lanjut pada halaman 152.
The Company has complied with OJK regulations as
stipulated in OJK Regulation No. 33/POJK.04/2014
concerning the Board of Directors and Board of
Commissioners of Issuers or Public Companies,
which requires public companies to have a Board
of Commissioners consisting of at least 2 (two)
members. As of December 31, 2025, the Company
has 5 members of the Board of Commissioners.
Further information can be found on page 152.
Penentuan komposisi Berdasarkan kebijakan pemegang saham melalui Diterapkan
anggota Direksi keputusan RUPS, anggota Direksi telah dipilih Implemented
memperhatikan, dengan memperhatikan keragaman keahlian,
keberagaman keahlian, pengetahuan, pengalaman serta kondisi dan
pengetahuan, dan kompleksitas bisnis Perseroan, sebagaimana telah
pengalaman yang diatur dalam Pedoman Kerja Direksi Perseroan.
dibutuhkan. Anggota Direksi yang membawahi bidang akuntansi
dan keuangan memiliki pengalaman di bidang
Determination of the keuangan dan akuntansi.
composition of members
of the Board of Directors Based on the shareholders’ policy through the GMS
takes into account the resolution, the members of the Board of Directors
diversity of skills, have been selected by considering the diversity of
knowledge, and expertise, knowledge, experience, and the condition
experience required. and complexity of the Company’s business, as
stipulated in the Company’s Board of Directors Work
Guidelines.
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Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Anggota Direksi yang Anggota Direksi yang membawahi bidang akuntansi Diterapkan
membawahi bidang dan keuangan memiliki pengalaman di bidang Implemented
akuntansi atau keuangan keuangan dan akuntansi.
memiliki keahlian dan/atau
pengetahuan di bidang Info lebih lanjut pada halaman 67 (profil Bapak
akuntansi. Robert Chandrakelana Adjie).
Members of the Board The members of the Board of Directors who oversee
of Directors in charge of accounting and finance have experience in finance
accounting or finance and accounting.
have expertise and/or
knowledge in accounting. Further information can be found on page 67 (profile
of Mr. Robert Chandrakelana Adjie).
Prinsip 6 | Sixth Principle
Meningkatkan Direksi mempunyai Perseroan memiliki Kebijakan Self-Assessment untuk Diterapkan
Kualitas kebijakan penilaian sendiri anggota Direksi yang di dalamnya menjelaskan Implemented
Pelaksanaan Tugas (Self-Assessment) untuk mengenai waktu pelaksanaan, prosedur
dan Tanggung menilai kinerja Direksi. pelaksanaan, kriteria penilaian, skala penilaian dan
Jawab Direksi dilengkapi dengan form penilaian yang digunakan.
The Board of Directors has
Improving a self-assessment policy to The Company has a Self-Assessment Policy for
the Quality of assess the performance of members of the Board of Directors, which explains
Implementation the Board of the implementation time, implementation
of Duties and Directors. procedures, assessment criteria, assessment scale,
Responsibilities and is equipped with an assessment form.
of the Board of
Directors Kebijakan penilaian Kebijakan Self-Assessment untuk anggota Direksi Diterapkan
sendiri (Self-Assessment) telah dipaparkan dalam Laporan Tahunan Perseroan Implemented
untuk menilai kinerja pada bagian Penilaian Penerapan GCG 2022
Direksi diungkapkan terhadap Dewan Komisaris dan Direksi.
melalui Laporan Tahunan
Perseroan Terbuka. The Self-Assessment Policy for members of the
Board of Directors has been presented in the
The self-assessment policy Company’s Annual Report in the section on the 2022
to assess the performance GCG Implementation Assessment of the Board of
of the Board of Directors Commissioners and Board of Directors.
is disclosed in the Public
Company’s Annual Report.
Direksi mempunyai Kode Etik Perseroan mewajibkan anggota Direksi Diterapkan
kebijakan terkait untuk mematuhi ketentuan peraturan dan Implemented
pengunduran diri anggota perundang-udangan yang berlaku. Pemberhentian
Direksi apabila terlibat anggota Direksi diatur dalam Anggaran Dasar
dalam kejahatan keuangan Perseroan.
The Board of Directors The Company’s Code of Ethics requires members
has a policy regarding the of the Board of Directors to comply with applicable
resignation of members of regulations and laws. The dismissal of members of
the Board of Directors the Board of Directors is regulated in the Company’s
if they are involved in Articles of Association.
financial crimes
204 PT Garudafood Putra Putri Jaya Tbk
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 7 | Seventh Principle
Meningkatkan Memiliki kebijakan untuk Kode Etik Perseroan mewajibkan Dewan Komisaris, Diterapkan
aspek tata kelola mencegah terjadinya Direksi dan Karyawan untuk mematuhi ketentuan Implemented
perusahaan insider trading. peraturan dan perundang-udangan yang berlaku dan
melalui partisipasi melarang Dewan Komisaris, Direksi dan Karyawan
pemangku Has a policy in place to untuk pengungkapan dan penggunaan informasi
kepentingan prevent insider trading. internal Perseroan untuk kepentingan pribadi
maupun pihak lain, sehingga secara substansial
Improving hal tersebut mencakup pencegahan praktik insider
corporate trading.
governance
through The Company’s Code of Ethics requires the Board of
stakeholders’ Commissioners, Board of Directors, and Employees
participation to comply with applicable regulations and laws and
prohibits the Board of Commissioners, Board of
Directors, and Employees from disclosing and using
the Company’s internal information for personal
gain or for the benefit of other parties, thereby
substantially covering the prevention of insider
trading practices.
Perusahaan Terbuka Perseroan telah memiliki: Kebijakan antikorupsi Diterapkan
memiliki kebijakan sebagaimana diatur dalam: Implemented
antikorupsi dan anti-fraud. a. Kode Etik; dan
b. Surat Keputusan Direksi No. 015/BOD/LGL/X/22
The Public Company has tentang Kebijakan Anti-Penyuapan dan Anti-Korupsi.
anti-corruption and anti-
fraud policies. Perseroan telah mengungkapkan Kode Etik dan
Kebijakan Anti-Penyuapan dan Anti-Korupsi pada
bagian Pedoman tata kelola.
garudafood.com/pedoman-tata-kelola
The Company has established an anti-corruption
policy as stipulated in:
a. The Code of Ethics; and
b. Board of Directors Decree No. 015/BOD/LGL/X/22
concerning Anti-Bribery and Anti-Corruption Policy.
The Company has disclosed its Code of Ethics and
Anti-Bribery and Anti-Corruption Policy in the
Corporate Governance Guidelines section.
garudafood.com/pedoman-tata-kelola
Perusahaan Terbuka Perseroan memiliki kebijakan seleksi dan peningkatan
memiliki kebijakan tentang kemampuan pemasok yang diatur dalam SOP Seleksi
seleksi dan peningkatan dan Registrasi Supplier, mencakup proses mulai dari
kemampuan pemasok atau permintaan pengadaan, uji coba, audit kelayakan
vendor. hingga registrasi. Selain itu, Perseroan menerapkan
Pedoman Supplier Garudafood Group yang
The Public Company has mewajibkan pemasok menyediakan produk, layanan,
a policy regarding the dan material berkualitas tinggi serta aman, serta
selection and capacity mematuhi filosofi dan kode etik Perseroan. Kebijakan
building of suppliers or ini telah dijalankan secara efektif untuk memastikan
vendors. hubungan bisnis dengan pemasok berlangsung
transparan, berkelanjutan, dan sesuai prinsip tata
kelola perusahaan yang baik.
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
The Company has a supplier selection and Diterapkan
improvement policy that is regulated in the Supplier Implemented
Selection and Registration SOP, covering processes
ranging from procurement requests, trials, feasibility
audits, to registration. In addition, the Company
implements the Garudafood Group Supplier
Guidelines, which require suppliers to provide high-
quality and safe products, services, and materials,
as well as comply with the Company’s philosophy
and code of ethics. This policy has been effectively
implemented to ensure that business relationships
with suppliers are transparent, sustainable, and in
accordance with the principles of good corporate
governance.
Perusahaan Terbuka Perseroan memiliki kebijakan untuk memenuhi Diterapkan
memiliki kebijakan tentang hak-hak kreditur yang tertulis dalam perjanjian Implemented
pemenuhan hak-hak guna menjaga kepercayaan kreditur. Berdasarkan
kreditur. kebijakan tersebut, Perseroan dapat mematuhi
kewajiban berdasarkan peraturan perundang-
The Public Company has a undangan yang berlaku. Kebijakan ini telah
policy on fulfilling creditor dilaksanakan efektif oleh Perseroan.
rights.
The Company has a policy to fulfill the rights of
creditors as stipulated in the agreement in order to
maintain creditor confidence. Based on this policy,
the Company can comply with its obligations under
applicable laws and regulations. This policy has been
effectively implemented by the Company.
Perusahaan Terbuka Perseroan telah memiliki kebijakan sistem pelaporan Diterapkan
memiliki kebijakan pelanggaran (WBS) yang tercantum dalam Surat Implemented
Whistleblowing System. Keputusan Direksi No.006A/BOD/LGL/VI/21 tentang
Sistem Pelaporan Pelanggaran (Whistle Blowing
The Public Company has System) Garudafood Group Kebijakan ini telah
a Whistleblowing System dilaksanakan efektif oleh Perseroan.
policy
Info lebih lanjut pada halaman 197.
The Company has a whistleblowing system (WBS)
policy as stipulated in Board of Directors Decree No.
006A/BOD/LGL/VI/21 concerning the Garudafood
Group Whistleblowing System. This policy has been
effectively implemented by the Company.
More information on page 197.
Perusahaan Terbuka Perseroan memiliki kebijakan mengenai insentif Diterapkan
memiliki kebijakan jangka panjang bagi anggota Direksi dalam bentuk Implemented
pemberian insentif jangka program insentif jangka panjang.
panjang kepada Direksi
dan karyawan. The Company has a policy regarding long-term
incentives for members of the Board of Directors in
The Public Company the form of a long-term incentive program.
has a policy of providing
long-term incentives to
the Board of Directors and
employees.
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Prinsip Rekomendasi Implementasi Keterangan
Principles Recommendation Implementation Description
Prinsip 8 | | Eighth Principle
Meningkatkan Perusahaan Terbuka Perseroan telah memanfaatkan berbagai teknologi Diterapkan
Pelaksanaan memanfaatkan komunikasi sebagai media keterbukaan informasi, Implemented
Keterbukaan penggunaan antara lain melalui situs web resmi Perseroan,
Informasi teknologi informasi Sistem Pelaporan Elektronik Otoritas Jasa Keuangan
secara lebih luas selain dan Bursa Efek Indonesia, serta email Perseroan.
Improving the situs web sebagai media Ketentuan ini telah diatur dalam Kebijakan
Implementation keterbukaan informasi. Komunikasi dengan Pemegang Saham & Publik
of Information sehingga memastikan pemanfaatan teknologi
Disclosure The Public Company informasi secara lebih luas dan sesuai prinsip
utilizes the use of keterbukaan bagi perusahaan terbuka.
information technology
more broadly besides the Perseroan telah mengungkapkan Kebijakan
website as a medium for Komunikasi Perseroan dengan Pemegang Saham dan
information disclosure. Publik pada bagian Pedoman tata kelola.
garudafood.com/pedoman-tata-kelola
The Company has utilized various communication
technologies as a medium for information
disclosure, including through the Company’s
official website, the Financial Services Authority
and Indonesia Stock Exchange Electronic Reporting
System, and the Company’s email. This provision
is regulated in the Communication Policy with
Shareholders & the Public to ensure the wider use of
information technology and in accordance with the
principle of disclosure for public companies.
The Company has disclosed its Communication
Policy with Shareholders and the Public in the
Corporate Governance Guidelines section.
garudafood.com/pedoman-tata-kelola
Laporan Tahunan Perseroan mengungkapkan pemilik manfaat akhir Diterapkan
Perusahaan Terbuka dalam kepemilikan saham Perseroan dengan Implemented
mengungkapkan pemilik kepemilikan 5% atau lebih dalam Laporan Tahunan
manfaat akhir dalam Perseroan pada bagian Rincian Pemegang Saham
kepemilikan saham dan Persentase Kepemilikan.
perusahaan paling sedikit
5% (lima persen), selain Info lebih lanjut pada halaman 74.
pengungkapan pemilik
manfaat akhir dalam The Company discloses the ultimate beneficial
kepemilikan saham owners of the Company’s shares with 5% or more
perusahaan melalui ownership in the Company’s Annual Report in the
pemegang saham utama Shareholder Details and Ownership Percentage
dan pengendali. section.
The Public Company Further information can be found on page 74.
Annual Report discloses
the final beneficial owner
in the Public Company
share ownership of at
least 5% (five percent),
in addition to disclosure
of the ultimate beneficial
owner in the Public
Company share ownership
through the main and
controlling shareholders.
PT Garudafood Putra Putri Jaya Tbk 207
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6
LAPORAN
KEBERLANJUTAN
SUSTAINABILITY REPORT
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
TENTANG LAPORAN INI
ABOUT THIS REPORT
Ruang Lingkup Laporan
Scope of Report
Laporan Keberlanjutan 2025 PT Garudafood Putra Putri The 2025 Sustainability Report of PT Garudafood
Jaya Tbk (“Perseroan”) menyajikan kinerja lingkungan, Putra Putri Jaya Tbk (the “Company”) presents the
sosial, dan tata kelola (Environmental, Social, and Company’s Environmental, Social, and Governance (ESG)
Governance/ESG) Perseroan. performance.
Sebagai laporan keberlanjutan tahun ke-5, laporan ini As the Company’s fifth Sustainability Report, this report
memuat kinerja untuk periode 1 Januari–31 Desember presents performance for the period from January 1 to
2025. Periode pelaporan mengikuti tahun buku December 31, 2025. The reporting period follows the
Perseroan, yaitu tahun kalender dan diterbitkan satu kali Company’s financial year, which corresponds to the calendar
setiap tahun. [2-3] year, and the report is published once annually. [2-3]
Penerbitan dilakukan bersamaan dengan Laporan The report is published concurrently with the Company’s
Tahunan Perseroan yang dirilis pada 27 Maret 2026. Annual Report, which was released in March 27, 2026.
Informasi keberlanjutan tertentu juga disajikan pada Certain sustainability information is also presented in
bagian lain dalam Laporan Tahunan karena keterkaitannya other sections of the Annual Report due to its relevance
dengan aspek tata kelola dan kinerja korporasi. Indeks to corporate governance and performance aspects.
pengungkapan dalam lampiran dapat digunakan sebagai The disclosure index in the appendix may be used as a
acuan penelusuran informasi. reference to locate the relevant information.
Laporan ini berfokus pada entitas induk Perseroan, This report focuses on the Company’s parent entity,
yaitu Garudafood Putra Putri Jaya Tbk (GPPJ), dengan Garudafood Putra Putri Jaya Tbk (GPPJ), while also including
menyertakan referensi atas aktivitas anak usaha, yaitu references to the activities of its subsidiaries, Garuda
Garuda Beverage Sukses (GBS) dan Mulia Boga Raya Tbk Beverage Sejahtera (GBS) and Mulia Boga Raya Tbk (MBR).
(MBR). Data ketenagakerjaan disajikan secara konsolidasi Employment data are presented on a consolidated basis and
dan mencakup seluruh entitas dalam Garudafood Group. cover all entities within the Garudafood Group. Meanwhile,
Sementara itu, pengungkapan aspek sosial dan tata kelola disclosures on social and governance aspects cover the three
mencakup tiga entitas utama, yaitu GPPJ, GBS, dan MBR. main entities, namely GPPJ, GBS, and MBR. With respect to
Terkait pengungkapan lingkungan, Perseroan sedang environmental aspects, the Company is currently conducting
melakukan proses integrasi data pada tingkat grup. Mulai a group-level data integration process. Starting in 2025, this
tahun 2025, laporan ini menyajikan data lingkungan report presents consolidated environmental data covering
secara konsolidasi yang mencakup tiga entitas (GPPJ, GBS, the three entities (GPPJ, GBS, and MBR), comprising a
dan MBR) dengan total 11 fasilitas manufaktur. Adapun total of 11 manufacturing facilities. For historical data over
untuk data historis tiga tahun sebelumnya, pengungkapan the previous three years, environmental performance
kinerja lingkungan masih terbatas pada entitas GPPJ. [2-2] disclosures remain limited to the GPPJ entity. [2-2]
Standar Pelaporan
Reporting Standard
Laporan Keberlanjutan disusun dengan mengacu The Sustainability Report was prepared with reference
pada Peraturan Otoritas Jasa Keuangan (POJK) No. to Financial Services Authority Regulation (POJK) No.
51/POJK.03/2017 tentang Penerapan Keuangan 51/POJK.03/2017 concerning the Implementation of
Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, Sustainable Finance for Financial Services Institutions,
dan Perusahaan Publik serta memenuhi ketentuan Issuers, and Public Companies, and complies with the
Surat Edaran Otoritas Jasa Keuangan (SEOJK) No. 16/ provisions of Financial Services Authority Circular Letter
SEOJK.04/2021 tentang Bentuk dan Isi Laporan Tahunan (SEOJK) No. 16/SEOJK.04/2021 concerning the Form
Emiten atau Perusahaan Publik. Penyusunan laporan ini and Content of Annual Reports of Issuers or Public
juga merujuk pada standar Global Reporting Initiative Companies. The preparation of this report also prepared
(GRI). in accordance with the Global Reporting Initiative (GRI)
standards.
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Perseroan belum melakukan penjaminan eksternal atas The Company has not requested external assurance for
Laporan Keberlanjutan 2025, namun hal tersebut akan the 2025 Sustainability Report, but this may be considered
dipertimbangkan untuk edisi laporan pada periode for future editions. [G.1][2-5]
mendatang. [G.1][2-5]
Penyajian Kembali
Restatement
Laporan ini memuat informasi yang disajikan kembali This report features restated information to correct
untuk memperbaiki ketidakakuratan data pada laporan inaccuracies in the data from the previous year’s report.
tahun sebelumnya. Topik utama dengan data yang direvisi Key topics with revised data include emissions, energy,
meliputi emisi, energi, air, dan limbah B3. Penjelasan rinci water, and hazardous waste. Detailed explanations for
atas penyajian kembali tersebut disampaikan di bawah these restatements are provided below the relevant
tabel yang relevan. [2-4] tables. [2-4]
Perubahan Signifikan
Significant Changes
Selama tahun 2025, tidak terdapat perubahan yang Throughout 2025, the Company did not undergo any
bersifat signifikan yang dialami oleh Perseroan. [C.6][2-6] significant changes. [C.6][2-6]
Kontak yang Dapat Dihubungi
Contact Point
Perseroan terbuka untuk menerima masukan The Company welcomes any input from stakeholders
dari pemangku kepentingan dan pembaca untuk and readers to improve our future reports and further
meningkatkan kualitas laporan pada periode berikutnya strengthen our sustainability initiatives. In 2025, the
serta memperkuat inisiatif keberlanjutan. Pada tahun Company did not receive any feedback regarding the
2025, Perseroan tidak menerima masukan terkait Sustainability Report 2024 that had been published. For
Laporan Keberlanjutan 2024 yang telah dipublikasikan. any questions regarding this report or its contents, please
Untuk pertanyaan terkait laporan ini atau isinya, silakan contact: [G.3][2-3]
menghubungi: [G.3][2-3]
Sekretaris Perusahaan
Corporate Secretary
Wisma Garudafood
Jl. Bintaro Raya No. 10A
Jakarta Selatan 12240
Telp: (021) 729 0110
E-mail: corporate.secretary@garudafood.co.id
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
IKHTISAR KINERJA TAHUN INI
HIGHLIGHTS OF THE YEAR
Pilar
Lingkungan
Environment
Pillar Menjaga Lingkungan untuk Masa Depan Lebih Baik [B.2]
Nurturing Environment for Better Future
Intensitas Energi Intensitas Emisi GRK
Energy Intensity GHG Emission Intensity
(GJ/ton) (ton CO2eq/ton)
4,79 0,55 0,59
4,59 4,60 0,51
2025 2024* 2023* 2025 2024* 2023*
Kapasitas PLTS Terpasang Energi Baru Terbarukan
Installed Solar Power Capacity Renewable Energy Mix
(kWp) (%)
3.415 10,24%
Intensitas Air Penanaman Pohon 2025
Water Intensity Tree Planting in 2025
(m3/ton) (bibit pohon | seedling)
4,22 4,66
4,05
10.326
2025 2024* 2023*
Inisiatif untuk Mengurangi Limbah Plastik Pascakonsumsi Upaya Mengurangi Limbah Organik Produksi
Initiatives to Reduce Post-Consumer Plastic Waste Initiatives to Reduce Organic Production Waste
Kemasan Monomaterial dari Total Penggunaan Kemasan MLP Pemanfaatan Limbah Organik Sisa Produksi
Monomaterial Packaging of Total MLP Packaging Usage Utilization of Organic Waste from Production Residues
± 50% 99%
Pengelolaan Sampah Pasca Konsumsi (ton)
Post-Consumer Waste Management (tons)
> 130
*Penyajian data kembali | Data restatement
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Pilar
Manusia
People
Pillar Meningkatkan Kesejahteraan Karyawan [B.1]
Empowering Employee Welfare
Jumlah Karyawan yang mengikuti pelatihan
Number of Employees who attended training
(dalam Rp miliar | in Rp billion)
Karyawan Perempuan
Female Employees 33%
13.349
11.721 Rekrutmen didominasi young talent
Karyawan baru berusia <35 tahun
Recruitment dominated by young talent 86%
New employees aged <35 years
2025 2024*
*Penyajian data kembali | Data restatement
Pilar
Komunitas
Community
Pillar Berkontribusi pada Pengembangan Sosial-Ekonomi [B.1, B.3]
Contributing to Socio-Economic Development
Pemasok Lokal Realisasi Biaya CSR
Local suppliers Realization of CSR Costs
(%) (dalam Rp miliar | in Rp billion)
97,49 99
95,25
5,57
3,43
3,10
2025 2024 2023* 2025 2024 2023
Alokasi Anggaran Pemasok Lokal [204-1]
Budget Allocation for Local Supplier
(%)
93,95%
*Penyajian data kembali | Data restatement
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Pilar
Tata Kelola
Governance
Pillar Menyediakan Produk yang Tepercaya dan Bergizi
melalui Praktik Bisnis yang Etis [B.1]
Providing Trustworthy and Nutritious Product
Through Ethical Business Practices
100%
pemasok baru telah diseleksi menggunakan Sertifikasi Sistem Jaminan
kriteria lingkungan dan sosial Produk Halal (SJPH)
new suppliers have been screened using Halal Product Assurance
environmental and social criteria System (SJPH) Certification
Aspek Ekonomi
Economic Aspects
Laba Bersih Total Penjualan
Net Profit Total Sales
(dalam Rp triliun | in Rp trillion) (dalam Rp triliun | in Rp trillion)
13.119,23
12.235,37
756,23
10.543,57
687,19
601,47
2025 2024 2023 2025 2024 2023
Total Liabilitas Total Aset
Total Liabilities Total Asset
(dalam Rp triliun | in Rp trillion) (dalam Rp triliun | in Rp trillion)
9.333,16
4.973,04
8.431,73
4.425,89
3.518,50
7.427,71
2025 2024 2023 2025 2024 2023
Total Ekuitas
Total Equity
(dalam Rp triliun | in Rp trillion)
4.360,13
4.005,84
3.909,21
2025 2024 2023
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PENGHARGAAN
AWARDS
Indonesia Best Women HR Asia Awards 2025 Indonesia Best Employee
Empowerment Companies Engagement Award 2025
Awards 2025
Kategori | Category Kategori | Category Kategori | Category
Best Women Empowerment Best Companies to Very Good
Company 2025 in Encouraging Work for in Asia 2025
Entrepreneurship through Tanggal | Date
Women’s Empowerment Tanggal | Date 10 Juli 2025 I July 25, 2025
Programs - FMCG Industry
20 Juni 2025 I June 25, 2025
Diberikan Oleh | Issued by
Tanggal | Date
Diberikan Oleh | Issued by SWA Media Group
11 Februari 2025 I February 11, 2025
HR Asia
Diberikan Oleh | Issued by
HerStory (Warta Ekonomi Grup)
Penghargaan Best Women Empowerment Penghargaan ini diberikan kepada Ajang Indonesia Best Employee
Company 2025 in Encouraging perusahaan-perusahaan yang dinilai Engagement Award 2025 merupakan
Entrepreneurship through Women’s sebagai tempat kerja terbaik berdasarkan bentuk apresiasi kepada perusahaan
Empowerment Programs mencerminkan penilaian langsung dari karyawannya. yang berhasil membangun keterikatan
komitmen Garudafood dalam mendorong Program ini telah diselenggarakan di 12 karyawan secara kuat, sehingga mampu
peran perempuan, baik di internal negara dan menjadi tolok ukur penting mendorong kontribusi optimal karyawan
perusahaan maupun di masyarakat. dalam praktik manajemen sumber daya dalam memberikan layanan terbaik
Komitmen tersebut diwujudkan manusia di kawasan Asia. kepada pelanggan.
melalui Program Kampung Wirausaha
Garudafood, yang mendukung UMKM This award is given to companies that are The Indonesia Best Employee Engagement
perempuan melalui penyediaan modal rated as the best places to work based on Award 2025 recognizes companies
awal, pendampingan, serta pelatihan direct assessments from their employees. that have successfully fostered strong
pengembangan kapasitas, termasuk The program has been held in 12 countries employee engagement, enabling
penjualan, pemahaman produk, and has become an important benchmark employees to contribute optimally in
pencatatan keuangan sederhana, strategi in human resource management practices delivering the best possible service to
pemasaran, manajemen risiko, dan in the Asian region. customers
literasi digital.
The Best Women Empowerment Company
2025 in Encouraging Entrepreneurship
through Women’s Empowerment
Programs award reflects Garudafood’s
commitment to empowering women,
both within the Company and in
the community. This commitment is
demonstrated through the Garudafood
Entrepreneurial Village Program, which
supports women-led MSMEs by providing
seed capital, mentorship, and capacity-
building training, including sales, product
knowledge, basic financial reporting,
marketing strategies, risk management,
and digital literacy.
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PENDEKATAN KEBERLANJUTAN
SUSTAINABILITY APPROACH
Strategi & Kerangka Keberlanjutan [A.1] [C.1]
Sustainability Strategy & Framework
Keberlanjutan merupakan landasan bagi pertumbuhan, Sustainability serves as the foundation for the Company’s
inovasi, dan penciptaan dampak jangka panjang growth, innovation, and long-term impact. In line with its
Perseroan. Sejalan dengan visi untuk menjadi perusahaan vision to become a leading food and beverage company
makanan dan minuman terdepan dengan pertumbuhan with sustainable growth through innovation, the Company
berkelanjutan melalui inovasi, Perseroan memaknai views long-term success as the result of interdependent
keberhasilan jangka panjang sebagai hasil dari keterkaitan co-arising between business performance, community
yang saling menumbuhkembangkan antara kinerja usaha, well-being, and environmental preservation. This principle
kesejahteraan masyarakat, dan kelestarian lingkungan. is also aligned with the Company’s mission to create value
Prinsip ini juga sejalan dengan misi Perseroan untuk for society based on interdependent co-arising. [C.1]
menciptakan nilai tambah bagi masyarakat berdasarkan
prinsip saling menumbuhkembangkan. [C.1]
Komitmen keberlanjutan tecermin dalam Garudafood The sustainability commitment is reflected in the Garudafood
Sustainability Building Blocks, yaitu kerangka strategis yang Sustainability Building Blocks, a strategic framework that
menerjemahkan visi, misi, serta pendekatan “GOOD People, translates the Company’s vision, mission, and the “GOOD
GOOD Planet, GOOD Future” ke dalam empat pilar utama, People, GOOD Planet, GOOD Future” approach into four main
yakni Lingkungan, Manusia, Komunitas, dan Tata Kelola, pillars, Environment, People, Community, and Governance,
yang ditopang oleh pengelolaan topik material. Kerangka supported by the management of material topics. The
tersebut menjadi dasar bagi Perseroan dalam menetapkan framework serves as the foundation for the Company in
prioritas dan mengintegrasikan prinsip keberlanjutan ke setting priorities and integrating sustainability principles into
dalam kegiatan operasional secara berkelanjutan. [A1] its operational activities on an ongoing basis. [A1]
Inisiatif keberlanjutan diselaraskan dengan Tujuan Sustainability initiatives are aligned with the United Nations
Pembangunan Berkelanjutan Perserikatan Bangsa-Bangsa Sustainable Development Goals (SDGs) and applicable
(Sustainable Development Goals/SDGs) dan ketentuan national regulations. This alignment serves as a reference
peraturan perundang-undangan nasional. Penyelarasan for strengthening innovation and business resilience while
tersebut menjadi acuan dalam memperkuat inovasi dan ensuring the linkage between business performance and
ketahanan usaha serta memastikan keterkaitan antara responsible practices. [2-22, 2-23]
kinerja bisnis dan praktik yang bertanggung jawab. [2-22, 2-23]
Vision & Vision Mission
Mission
Leading F&B company with We are a transformation-making
sustainable growth through innovation company that creates value to society
based on interdependent co-arising
Sustainability
Approach GOOD People, GOOD Planet, GOOD Future
Environment People Community Governance
Sustainability Providing Trustworthy
Pillar Nurturing Contributing to
Empowering and Nutritious Product
Environment Socio-Economic
Employee Welfare Through Ethical
for Better Future Development
Business Practices
• Energy • Occupational • Corporate Social • Corporate
• Emissions Health and Safety Responsibility Governance, Ethics
• Water and Effluents • Employment, and Compliance
• Waste Diversity, • Sustainable
• Raw and Packaging Education, and Sourcing
Materials Training • Product Quality
and Safety
• Information and
Labeling
Material Topic Management
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Tata Kelola Keberlanjutan
Sustainability Governance
Penerapan keberlanjutan di Perseroan dilaksanakan The implementation of sustainability within the Company is
melalui struktur tata kelola yang terintegrasi dengan tata carried out through a governance structure that is integrated
kelola perusahaan. Mekanisme ini memastikan adanya with the Company’s corporate governance framework.
kejelasan peran, tanggung jawab, dan alur koordinasi This mechanism ensures clear roles, responsibilities, and
dalam pengelolaan serta pengawasan aspek ESG. coordination processes in the management and oversight
of ESG aspects.
Struktur dan Tanggung Jawab Tata Kelola Governance Structure and Responsibilities
[E.1][2-9, 2-11, 2-12, 2-13, 2-14, 2-23] [E.1][2-9, 2-11, 2-12, 2-13, 2-14, 2-23]
Struktur tata kelola keberlanjutan Perseroan terintegrasi The Company’s sustainability governance structure is
dengan tata kelola perusahaan, dimana fungsi integrated with its corporate governance framework,
pengawasan dipisahkan dengan pengelolaan. Dewan where oversight functions are separated from
Komisaris mengawasi penerapan strategi dan kinerja management functions. The Board of Commissioners
keberlanjutan, sementara Direksi menetapkan kebijakan, oversees the implementation of sustainability strategies
target, dan pelaksanaan program. Selain itu, Dewan and performance, while the Board of Directors
Komisaris tidak merangkap sebagai eksekutif senior. establishes policies, targets, and the execution of
programs. In addition, the Board of Commissioners does
not concurrently serve as senior executives.
Direksi mengintegrasikan aspek ESG ke dalam strategi The Board of Directors integrates ESG aspects into the
bisnis, manajemen risiko, dan rencana kerja tahunan Company’s business strategy, risk management, and
berdasarkan hasil identifikasi topik material dan risiko annual work plans based on the results of material topic
usaha. identification and business risk assessments.
Pelaksanaan dikoordinasikan oleh Koordinator ESG di Implementation is coordinated by the ESG Coordinator
bawah Corporate Secretary, yang mengoordinasikan under the Corporate Secretary, who coordinates work
unit kerja dalam implementasi program, pemantauan units in program implementation, compliance monitoring,
kepatuhan, pengumpulan data, dan penyusunan Laporan data collection, and the preparation of the Sustainability
Keberlanjutan. Report.
Unit kerja menyampaikan laporan kepada Koordinator Work units submit reports to the ESG Coordinator
ESG untuk dikonsolidasikan dan dibahas dalam rapat for consolidation and discussion in Board of Directors
Direksi. Hasil evaluasi kemudian dilaporkan kepada meetings. The evaluation results are then reported to the
Dewan Komisaris sebagai bagian dari fungsi pengawasan. Board of Commissioners as part of its oversight function.
Sebagai penguatan atas mekanisme pengawasan To further strengthen this oversight mechanism, starting
tersebut, mulai tahun 2025 sebagian data keberlanjutan in 2025 certain sustainability data has undergone an
telah melalui proses audit oleh Internal Auditor dalam audit process by the Internal Auditor under a pilot project
skema pilot project. scheme.
Selanjutnya, Direksi meninjau dan menyetujui Laporan Subsequently, the Board of Directors reviews and
Keberlanjutan sebelum dipublikasikan. Komitmen approves the Sustainability Report prior to publication.
terhadap praktik bisnis yang bertanggung jawab The commitment to responsible business practices is
dituangkan dalam kebijakan internal dan diterapkan articulated through internal policies and implemented
melalui prosedur operasional, komunikasi kepada through operational procedures, communication with
karyawan dan mitra usaha, serta pemantauan kepatuhan. employees and business partners, and compliance
monitoring.
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Fungsi Pengawasan
Oversight Function
DEWAN KOMISARIS
Board of Commissioners
• Pengawasan strategi | Oversight of strategy
• Evaluasi kinerja ESG | Evaluation of ESG performance
Laporan & Evaluasi | Reporting & Evaluation
Management Function
DIREKSI
Fungsi Pengelolaan
Board of Director
• Kebijakan & target ESG | ESG policies & targets
• Integrasi strategi | Strategy integration
• Persetujuan SR | Approval of the SR
Konsolidasi & Evaluasi | Consolidation & Evaluation
KOORDINATOR ESG
Coordination Function
INTERNAL AUDIT
Verification Function
Fungsi Koordinasi
ESG COORDINATOR
Fungsi Verifikasi
INTERNAL AUDIT
• Koordinasi program | Program coordination Uji Data
Data Audit & Evaluasi Data Keberlanjutan
• Monitoring kepatuhan | Compliance monitoring
Testing Audit & Evaluation of Sustainability
• Konsolidasi data | Data consolidation
Data
• Penyusunan SR | Preparation of the SR
Pelaporan Berkala | Periodic Reporting
Implementation Function
UNIT KERJA
Fungsi Pelaksanaan
WORK UNITS
• Implementasi program | Program implementation
• Pengumpulan data | Data collection
• Pelaporan kinerja | Performance reporting
Pengembangan Kompetensi & Peningkatan Competency Development & Sustainability
Kesadaran Keberlanjutan [E.2, F.1, F.22] [2-24] Awareness Enhancement [E.2, F.1, F.22] [2-24]
Penerapan praktik keberlanjutan diperkuat melalui The implementation of sustainability practices is strengthened
peningkatan kompetensi dan pemahaman di seluruh through enhanced competencies and understanding across
tingkat organisasi. Pada tingkat pimpinan, Direksi all levels of the organization. At the leadership level, the Board
memperoleh pendalaman wawasan terhadap isu dan of Directors gains deeper insights into sustainability issues and
perkembangan keberlanjutan melalui pertemuan berkala developments through regular meetings with Management.
dengan Manajemen. Pertemuan tersebut membahas isu These meetings discuss sustainability issues, regulatory
keberlanjutan, perkembangan regulasi, serta implikasi developments, and their strategic implications for business
strategis terhadap kegiatan usaha. [G-05] [E.2, F.1] [2-17] activities. [G-05] [E.2, F.1] [2-17]
Pada tingkat karyawan, program pelatihan terkait At the employee level, sustainability-related training
keberlanjutan diselenggarakan sesuai dengan fungsi programs are conducted based on the respective functions
dan kebutuhan operasional masing-masing unit kerja, and operational needs of each unit, as summarized in the
sebagaimana dirangkum dalam tabel berikut. Selain itu, following table. In addition, an online learning (i-learning)
tersedia program pembelajaran daring (i-learning) guna program is available to drive awareness across the entire
mendorong pemahaman di seluruh organisasi. [F.22][S-05] organization. [F.22][S-05]
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Deskripsi Pelatihan Tanggal Pelaksanaan
Training Description Date of Implementation
Climate Change and Energy Topic Standards GRI 102 & GRI 103 3 September 2025 | September 3, 2025
IFRS Sustainability Disclosure Standards S1 & S2 23 September 2025 | September 23, 2025
Internal Capacity Building 18-19 Desember 2025 | December 18-19, 2025
Sustainability e-learning
Platform ini bertujuan meningkatkan kesadaran dan pemahaman karyawan mengenai keberlanjutan,
memperkenalkan inisiatif yang telah dijalankan serta mendorong kontribusi melalui peran masing-
masing dan penerapan praktik sederhana dalam aktivitas sehari-hari.
This platform aims to enhance employees’ awareness and understanding of sustainability, showcase
implemented initiatives, and encourage individual contributions through practical daily habits and role-
specific actions.
Tahap Awal | Initial Stage Tahap Lanjutan | Advanced Stage
Fondasi Pemahaman Pendalaman Materi
Foundation for Understanding In-Depth Learning
• Pengenalan konsep dasar sustainability, ESG, Fokus pada tiga aspek utama:
serta ethics and compliance • Lingkungan: penerapan circular economy dan
• Pemahaman awal mengenai implementasi pengelolaan limbah yang bertanggung jawab
sustainability di Garudafood • Sosial: penguatan employee wellbeing untuk
• Penerapan prinsip keberlanjutan dalam mendukung kesehatan dan keseimbangan kerja
aktivitas sehari-hari • Ethics and compliance: pencegahan pelecehan,
• Penyamaan pemahaman di seluruh organisasi antisuap, dan antikorupsi
• Introduction to the basic concepts of Focus on three main aspects:
sustainability, ESG, as well as ethics and • Environmental: implementation of a circular
compliance economy and responsible waste management
• Initial understanding of sustainability • Social: strengthening employee wellbeing to
implementation at Garudafood support health and work-life balance
• Application of sustainability principles in daily • Ethics and compliance: prevention of
activities harassment, anti-bribery, and anti-corruption
• Shared understanding across the organization
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Pelibatan Pemangku Kepentingan [E.4] [2-29]
Stakeholder Engagement
Pelibatan pemangku kepentingan dilakukan melalui Stakeholder engagement is conducted through
komunikasi dan dialog yang berkelanjutan untuk continuous communication and dialogue to understand
memahami ekspektasi serta mengelola dampak dan expectations and manage business impacts and risks.
risiko bisnis. Berbagai metode dan frekuensi pelibatan Diverse engagement methods and frequencies are
diterapkan agar masukan yang diperoleh dapat applied to ensure that the feedback received supports
mendukung pengambilan keputusan dan penguatan decision-making and the strengthening of the Company’s
praktik keberlanjutan perusahaan. sustainability practices.
Pemangku Metode Pelibatan Frekuensi Pelibatan Topik yang Dibahas
Kepentingan Engagement Method Frequency of Topics Discussed
Stakeholders Involvement
Pemegang • Rapat Umum Pemegang Saham (RUPS) Tahunan, periodik, • Pencapaian kinerja
Saham • Laporan tahunan atau • Strategi bisnis
Investor • Pertemuan dengan investor sesuai kebutuhan • Tata kelola perusahaan
• Komunikasi melalui website dan media lainnya Annual, periodic, or • Keberlanjutan
• General Meeting of Shareholders (GMS) as necessary • Performance achievement
• Annual report • Business strategy
• Investor meetings • Corporate governance
• Communication through websites and other media • Sustainability
• Sosialisasi kebijakan Berkala atau sesuai • Kesejahteraan karyawan
Karyawan
Employees • Pertemuan internal kebutuhan • Keselamatan kerja
• Rapat serikat pekerja Periodically or as • Pengembangan karier
• Survei karyawan necessary • Budaya perusahaan
• Pelatihan dan pengembangan • Employee welfare
• Policy dissemination • Workplace safety
• Internal meetings • Career development
• Union meetings • Corporate culture
• Employee surveys
• Training and development
• Survei kepuasan pelanggan Berkala atau sesuai • Kualitas dan keamanan produk
Pelanggan/ • Layanan pelanggan kebutuhan • Layanan pelanggan
Konsumen
Customers/
• Media sosial Periodically or as • Product quality and safety
Consumers • Pertemuan langsung necessary • Customer service
• Customer satisfaction survey
• Customer service
• Social media
• Face-to-face meetings
• Evaluasi kinerja pemasok Berkala atau sesuai • Kepatuhan terhadap regulasi, kualitas
Pemasok/ • Kontrak kerja sama kebutuhan produk/jasa
Mitra Bisnis • Pertemuan bisnis Periodically or as • Etika bisnis
Suppliers/
Business • Supplier performance evaluation necessary • Keberlanjutan
Partners • Cooperation contracts • Compliance with regulations, product/
• Business meetings service quality
• Business ethics
• Sustainability
• Kepatuhan terhadap regulasi Sesuai ketentuan • Kepatuhan hukum
Pemerintah/ • Pertemuan dengan otoritas regulasi • Sinergi positif
Regulator
Government/ • Pelaporan kepatuhan In accordance with • Legal compliance
Regulators • Compliance with regulations regulatory provisions • Positive synergy
• Meetings with authorities
• Compliance reporting
Masyarakat/ • Program tanggung jawab sosial (CSR) Berkala atau sesuai • Dampak sosial dan lingkungan
Sekitar • Dialog dengan masyarakat kebutuhan • Program pemberdayaan masyarakat
Operasional • Kemitraan dengan komunitas Periodically or as • Tersedianya lapangan pekerjaan
Communities/ • Corporate social responsibility (CSR) program necessary • Social and environmental impact
Surrounding the • Dialogue with the community • Community empowerment programs
Operations • Partnership with the community • Availability of jobs
• Siaran pers Berkala atau sesuai • Transparansi informasi
Media • Konferensi pers kebutuhan • Info korporasi
• Wawancara Periodically or as • Sponsorship
• Media sosial necessary • Information transparency
• Press releases • Corporate info
• Press conferences • Sponsorship
• Interviews
• Social media
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Penilaian Materialitas [3-1, 3-2]
Materiality Assessment
Proses Identifikasi Topik Material Material Topic Identification Process
Untuk memastikan relevansi dan efektivitas strategi To ensure the relevance and effectiveness of its
keberlanjutan, Perseroan melakukan penilaian sustainability strategy, the Company conducted a
materialitas guna mengidentifikasi dan memprioritaskan materiality assessment to identify and prioritize
topik keberlanjutan yang paling signifikan bagi kegiatan sustainability topics that are most significant to its
usaha dan pemangku kepentingan. Proses ini bertujuan business activities and stakeholders. This process aims
untuk menyelaraskan prioritas keberlanjutan dengan to align sustainability priorities with the Company’s
strategi korporasi, ekspektasi pemangku kepentingan, corporate strategy, stakeholder expectations, and
serta standar keberlanjutan yang berlaku. applicable sustainability standards.
Penilaian dilakukan secara terstruktur, diawali dengan The assessment was conducted in a structured manner,
analisis konteks operasional dan rantai nilai, serta beginning with an analysis of the operational context and
penelaahan standar sektoral dan kerangka keberlanjutan value chain, as well as a review of relevant sectoral standards
yang relevan. Identifikasi topik potensial didasarkan pada and sustainability frameworks. The identification of potential
analisis internal, tren industri, ketentuan regulasi, dan topics was based on internal analysis, industry trends,
pertimbangan pemangku kepentingan. regulatory requirements, and stakeholder considerations.
Topik yang telah diidentifikasi kemudian dievaluasi The identified topics were subsequently evaluated
melalui keterlibatan internal yang melibatkan Dewan through internal engagement involving the Board of
Komisaris, Direksi, dan perwakilan manajemen Commissioners, the Board of Directors, and management
untuk menentukan tingkat kepentingan dan potensi representatives to determine their level of significance
dampaknya terhadap operasional serta kinerja bisnis and potential impact on operations, as well as on the
dan keberlanjutan. Perspektif pemangku kepentingan Company’s business and sustainability performance.
eksternal, termasuk konsumen, juga dipertimbangkan The perspectives of external stakeholders, including
dalam proses ini. consumers, were also considered in the process.
Hasil penilaian ditinjau kembali dengan mempertimbangkan The assessment results were further reviewed by taking
kondisi usaha pada periode pelaporan untuk memastikan into account business conditions during the reporting
relevansi topik yang diprioritaskan. Pendekatan period to ensure the continued relevance of the
ini mendukung fokus strategi dan pengungkapan prioritized topics. This approach supports the Company
keberlanjutan pada area yang paling signifikan serta selaras in focusing its sustainability strategy and disclosures on
dengan ketentuan regulator dan tujuan jangka panjang. the most significant areas, while aligning with regulatory
requirements and long-term objectives.
Identifikasi Integrasi ke
Pertimbangan Strategi dan
Topik Perspektif
Potensial Pelaporan
Eksternal Integration into
Identification Consideration
of Potential Strategy and
of External Reporting
Topics Perspectives
Analisis Evaluasi Peninjauan
Konteks dan Internal dan
Rantai Nilai Internal Finalisasi
Context and Evaluation Review and
Value Chain Finalization
Analysis
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Daftar Topik Material List of Material Topics
Dari serangkaian proses yang dilakukan, hasil penilaian Based on the series of processes undertaken, the
menetapkan 12 topik material sebagaimana tecermin assessment identified 12 material topics, as reflected in
dalam matriks materialitas the materiality matrix.
SEDANG TINGGI
Ketenagakerjaan, Kesehatan dan Keselamatan Kerja
Keberagaman, Occupational Health and Safety
Pendidikan dan Pelatihan
Employment, Diversity, Kualitas dan Keamanan Produk
Education, and Training Product Quality and Safety
Pasokan Berkelanjutan
Pengaruh Pemangku Kepentingan
Emisi
Emissions Sustainable Sourcing
Stakeholder Influence
Material Bahan Baku dan Kemasan
Air dan Efluen Raw and Packaging Materials
Water and Effluents
Energi
Energy
Informasi dan Pelabelan
Information and Labeling
Limbah
Waste
Tata Kelola Perusahaan,
Etika dan Kepatuhan
Corporate Governance,
Ethics and Compliance
Tanggung Jawab
Sosial Perusahaan
Corporate Social
Responsibility
RENDAH
Dampak Terhadap Lingkungan, Sosial, Ekonomi, dan Tata Kelola
Impacts on Environmental, Social, Economic, and Governance Aspects
Pilar Lingkungan Pilar Manusia Pilar Komunitas Pilar Tata Kelola
Environment Pillar People Pillar Community Pillar Governance Pillar
Pengelolaan keberlanjutan dilakukan melalui pemetaan Sustainability management is carried out through the
topik-topik material ke dalam pilar lingkungan, manusia, mapping of material topics into the environment, people,
komunitas, dan tata kelola. Setiap topik dihubungkan community, and governance pillars. Each topic is linked
dengan standar GRI, respons perusahaan, serta fokus to the GRI Standards, the Company’s response, and the
dan pendekatan manajemen yang diwujudkan melalui relevant management focus and approach, which are
berbagai program dan inisiatif. [2-23, 2-24, 3-2] implemented through various programs and initiatives.
[2-23, 2-24, 3-2]
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Pilar Topik Material GRI yang Tercakup Program dan Inisiatif TPB
Pillar Material Topics Covered GRI Disclosures Programs and Initiatives SDGs
Lingkungan: Energi GRI 302 • Implementasi energi terbarukan.
Menjaga Energy Energi Implementation of renewable energy.
Lingkungan Energy • Optimasi proses produksi untuk
untuk Masa mengurangi konsumsi energi.
Depan Lebih Optimization of production processes
Baik to reduce energy consumption.
Environment: • Program edukasi hemat energi bagi
Nurturing karyawan dan mitra.
Environment Energy conservation education program
for Better for employees and partners.
Future
Emisi GRI 305 • Pemanfaatan bahan bakar rendah emisi
Emissions Emisi dan diversifikasi sumber energi.
Emissions Utilization of low-emission fuels and
diversification of energy sources.
• Pemanfaatan armada dan peralatan
pendukung operasional berbasis
listrik.
Utilization of electric-based fleets and
operational supporting equipment.
Limbah GRI 306 • Mengembangkan kemasan produk
Waste Limbah berkelanjutan seperti penggunaan
Waste monomaterial.
Develop sustainable product
packaging such as using mono-
materials.
• Program waste-to-value untuk
memanfaatkan limbah.
Waste-to-value programs to utilize
waste.
• Kerjasama dengan pihak ketiga
berizin untuk pengeloaan sampah
yang bertanggung jawab.
Collaboration with licensed third
parties for responsible waste
management.
Air dan Efluen GRI 303 • Program daur ulang dan pemanfaatan
Water and Air dan Efluen kembali air untuk efisiensi.
Effluents Water and Water recycling and reuse program
Effluents for efficiency.
• Pengolahan limbah cair sesuai
regulasi lingkungan.
Liquid waste treatment according to
environmental regulations.
• Edukasi karyawan untuk menerapkan
praktik hemat air di lingkungan kerja.
Employee awareness program
to promote water conservation
practices in the workplace.
Material Bahan GRI 301 • Penggunaan monomaterial untuk
Baku dan Material meningkatkan kemudahan daur
Kemasan Materials ulang.
Raw and Mono-material utilization to improve
Packaging recyclability.
Materials
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Pilar Topik Material GRI yang Tercakup Program dan Inisiatif TPB
Pillar Material Topics Covered GRI Disclosures Programs and Initiatives SDGs
Manusia: Kesehatan dan GRI 403 • Tidak ada waktu kerja yang hilang.
Meningkatkan Keselamatan Kerja Kesehatan dan Zero Lost Time Injury.
Kesejahteraan Occupational Health Keselamatan Kerja • Penerapan Budaya Keselamatan.
Karyawan and Safety Occupational Safety Culture Implementation.
People: health and safety • Pelatihan K3 reguler dan simulasi
Empowering keadaan darurat.
Employee Regular OSH training and
Welfare emergency simulations.
• Sistem manajemen risiko untuk
mengurangi kecelakaan kerja.
Risk management system to
reduce workplace accidents.
Ketenagakerjaan, GRI 401 • Rekrutmen dan retensi karyawan
Keberagaman, Kepegawaian yang menjunjung prinsip
Pendidikan dan Employment keberagaman, kesetaraan, dan
Pelatihan inklusi (DEI).
Employment, Recruitment and employee
GRI 402
Diversity, Education, retention that uphold diversity,
and Training Hubungan Tenaga equity, and inclusion (DEI)
Kerja/Manajemen 2016 principles.
Labor/Management • Serikat pekerja.
Relations Trade unions.
• Remunerasi yang adil dan
GRI 404 kompetitif.
Pelatihan dan Fair and competitive
Pendidikan remuneration.
Training and • Pelatihan yang terarah, relevan,
Education dan berkelanjutan.
Targeted, relevant, and continuous
GRI 405 training.
• Kesejahteraan karyawan
Keberagaman dan
(Employee Wellbeing).
peluang setara
Employee Wellbeing.
Diversity and
Equal Opportunity
Masyarakat: Corporate Social GRI 413 Program tanggung jawab
Berkontribusi Responsibility (CSR) Masyarakat sosial Perseroan dalam payung
pada Setempat “Garudafood Sehati” yang terdiri
Pengembangan Local Community dari lima pilar yaitu pendidikan,
Sosial-Ekonomi bantuan kemanusiaan, lingkungan,
Community: pemberdayaan masyarakat, dan
Contributing to kesehatan.
Socio-Economic The Company’s social responsibility
Development program under the umbrella of
“Garudafood Sehati” consists of
five pillars, namely education,
humanitarian assistance,
environment, community
empowerment, and health.
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Pilar Topik Material GRI yang Tercakup Program dan Inisiatif TPB
Pillar Material Topics Covered GRI Disclosures Programs and Initiatives SDGs
Tata Kelola: Kualitas dan GRI 416 • Kepatuhan terhadap regulasi
Menyediakan Keamanan Produk Kesehatan dan pangan olahan yang berlaku.
Produk yang Product Quality and Keselamatan Compliance with applicable
Terpercaya dan Safety Pelanggan processed food regulations.
Bergizi melalui Customer Health • Penerapan dan sertifikasi Sistem
Praktik Bisnis and Safety Manajemen Keamanan Pangan
yang Etis atau Mutu.
Governance: GRI 417 Implementation and certification
Providing of Food Safety or Quality
Pemasaran dan
Trustworthy Management Systems.
Pelabelan
and Nutritious • Jaminan Sertifikasi Halal untuk
Marketing and
Product seluruh produk.
Labeling
Through Halal Certification Guarantee for
Ethical all products.
Business • Pemasaran yang bertanggung
Practices jawab.
Responsible marketing.
Pasokan GRI 308 • Standardisasi prosedur dan
Berkelanjutan Penilaian integrasi kriteria keberlanjutan
Sustainable Sourcing Lingkungan dalam rantai pasok.
Pemasok Standardization of procedures
Supplier and integration of sustainability
Environmental criteria within the supply chain.
Assessment • Audit berkala terhadap pemasok.
Scheduled audits for suppliers.
GRI 414 • Pendampingan dan peningkatan
kapasitas pemasok.
Penilaian Sosial
Supplier assistance and capacity
Pemasok
building.
Supplier Social
Assessment
Tata Kelola GRI 205 • Implementasi Kode Etik Perseroan.
Perusahaan, Etika Antikorupsi Implementation of the Company’s
dan Kepatuhan Anti-corruption Code of Ethics.
Corporate • Memastikan kepatuhan terhadap
Governance, Ethics regulasi.
and Compliance Ensuring regulatory compliance.
• Memelihara hubungan positif
dengan para pemangku
kepentingan.
Maintaining positive relationships
with stakeholders.
Informasi dan GRI 417 • Integrasi kanal informasi produk
Pelabelan Pemasaran dan melalui layanan pelanggan dan
Information and Pelabelan chatbot terdigitalisasi
Labeling Marketing and Integration of product information
Labelling channels through customer
service and digitalized chatbot
services.
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Tantangan, Peluang, dan Risiko Keberlanjutan [201-2]
Sustainability Challenges, Opportunities, and Risks
Tantangan dan Peluang Keberlanjutan dalam Operational Sustainability Challenges and
Operasional [E.5] Opportunities [E.5]
Penerapan prinsip keberlanjutan dalam operasional The implementation of sustainability principles in the
Perseroan menghadapi berbagai tantangan, baik dari Company’s operations faces various challenges, both
sisi internal maupun eksternal. Kondisi ini mendorong internal and external. These conditions encourage
penyesuaian strategi dan perbaikan berkelanjutan agar strategic adjustments and continuous improvement
kegiatan usaha tetap selaras dengan perkembangan to ensure that business activities remain aligned with
regulasi, dinamika industri, dan ekspektasi pemangku evolving regulations, industry dynamics, and stakeholder
kepentingan. expectations.
Identifikasi Tantangan dan Strategi Perseroan: Identification of the Company’s Challenges and Strategies:
Aspek Tantangan Strategis Respons Garudafood
Aspect Strategic Challenges Garudafood’s Response
Lingkungan Pengelolaan limbah kemasan Melakukan advokasi kebijakan infrastruktur pengelolaan sampah,
Environment pascakonsumsi. mengakselerasi inovasi kemasan, serta memperluas kolaborasi
Managing post-consumer dengan pegiat lingkungan dan pelaku industri mendorong praktik
packaging waste. ekonomi sirkular.
Advocating for waste management infrastructure policies,
accelerating packaging innovation, and expanding collaboration
with environmental advocates and industry players to promote a
circular economy.
Sosial Memastikan program Mengintegrasikan keterlibatan komunitas dalam siklus program dan
Social pengembangan karyawan dan menerapkan metodologi social return on investment (SROI) untuk
CSR memberikan dampak yang memastikan efektivitas dampak bagi masyarakat dan organisasi.
terukur. Integrating community engagement throughout the program cycle
Ensuring that employee and applying the Social Return on Investment (SROI) methodology
development programs to ensure effective impact for both communities and the
and CSR initiatives deliver organization.
measurable impact.
Ekonomi Menjaga momentum Menyeimbangkan alokasi dana infrastruktur hijau dengan
Economy pertumbuhan di tengah kondisi strategi keuangan yang solid untuk mencapai efisiensi energi dan
ekonomi yang fluktuatif dan ketahanan operasional jangka panjang.
rencana transisi ekonomi Balancing the allocation of green infrastructure investment with a
rendah karbon. solid financial strategy to achieve energy efficiency and long-term
Sustaining growth momentum operational resilience.
amid economic fluctuations
and the transition toward a
low-carbon economy.
Tata Kelola Menjaga transparansi dan Menegaskan komitmen etika bisnis, meningkatkan kualitas
Governance kepatuhan terhadap regulasi komunikasi pemangku kepentingan, dan memitigasi risiko hukum
ESG yang terus berkembang untuk memastikan nihil insiden ketidakpatuhan yang signifikan.
cepat. Reinforcing the commitment to business ethics, enhancing the
Maintaining transparency quality of stakeholder communication, and mitigating legal risks to
and compliance with rapidly ensure zero significant non-compliance incidents.
evolving ESG regulations.
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Di sisi lain, implementasi keberlanjutan juga dipandang On the other hand, the implementation of sustainability is
sebagai peluang untuk memperkuat kepercayaan also viewed as an opportunity to strengthen stakeholder
pemangku kepentingan, kualitas produk, serta mendorong trust, improve product quality, and enhance business
ketahanan dan daya saing usaha. resilience and competitiveness.
Penilaian risiko atas penerapan operasional Risk Assessment of Sustainable Operations
berkelanjutan [E.3] Implementation
Perseroan secara bertahap mengintegrasikan penilaian The Company is progressively integrating sustainability
risiko keberlanjutan ke dalam sistem manajemen risiko risk assessments into its enterprise risk management
perusahaan untuk memastikan bahwa risiko lingkungan, system to ensure that environmental, social, and
sosial, dan ekonomi dikelola setara dengan risiko economic risks are managed on par with other material
bisnis, material lainnya, serta mendukung ketahanan business risks, while supporting long-term business
usaha jangka panjang. Selama proses pengembangan resilience. During the development of this framework, risk
kerangka tersebut, identifikasi risiko, pengendalian, identification, control, and impact monitoring continue to
dan pemantauan dampak tetap dilaksanakan melalui be carried out through cross-functional coordination and
koordinasi lintas fungsi dan unit kerja terkait. the involvement of relevant work units.
Direksi bertanggung jawab merancang kerangka The Board of Directors is responsible for designing the
manajemen risiko keberlanjutan agar selaras dengan sustainability risk management framework to ensure
kebutuhan operasional dan strategi usaha, sedangkan alignment with operational needs and business strategy,
Dewan Komisaris menjalankan fungsi pengawasan while the Board of Commissioners performs oversight
dan evaluasi atas proses serta kesiapan sistem yang and evaluation of the process and the readiness of the
dikembangkan. Pendekatan ini memastikan penguatan system being developed. This approach ensures that
tata kelola risiko keberlanjutan dilakukan secara the strengthening of sustainability risk governance is
terencana, terukur, dan sesuai dengan prinsip kehati- conducted in a planned and measurable manner, and in
hatian. [E.3] accordance with the precautionary principle. [E.3]
Identifikasi Risiko Menilai Risiko Menentukan Prioritas Risiko
Identify Risks Assess Risks Prioritize Risks
Pelaporan, Pemantauan, dan Evaluasi Implementasi Strategi Strategi Mitigasi Risiko
Report, Monitor, and Review Strategy Implementation Risk Mitigation Strategies
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MENJAGA LINGKUNGAN UNTUK MASA DEPAN LEBIH BAIK
NURTURING ENVIRONMENT FOR BETTER FUTURE
Perseroan berkomitmen untuk menjalankan operasional The Company is committed to conducting its operations
yang selaras dengan prinsip keberlanjutan dan pelestarian in alignment with sustainability principles and
lingkungan. Seluruh kegiatan bisnis dirancang untuk environmental preservation. All business activities are
meminimalkan dampak terhadap ekosistem melalui designed to minimize impacts on ecosystems through
upaya pengurangan dampak lingkungan, peningkatan efforts to reduce environmental impacts, improve
efisiensi penggunaan sumber daya, serta kepatuhan resource-use efficiency, and ensure compliance with
terhadap regulasi dan praktik pengelolaan lingkungan applicable environmental regulations and management
yang berlaku, guna menjaga lingkungan untuk masa practices in order to safeguard the environment for a
depan yang lebih baik better future.
Bab ini akan membahas enam topik material dalam pilar This chapter discusses six material topics under the
lingkungan, yaitu: environmental pillar, namely:
Energi Emisi Air dan Efluen
Energy Emission Water and Effluents
Limbah Material Bahan Baku dan Kemasan
Waste Raw and Packaging Materials
Progres Kinerja Tahun 2025 terhadap Target1
2025 Performance Progress Against Target1
Target Progres pada tahun 2025
Goals Progress in 2025
Penurunan intensitas energi tidak terbarukan 6,21% penurunan dari tahun sebelumnya
Reduction in non-renewable energy intensity 6.21% decrease from the previous year
Bauran energi baru terbarukan² mencapai 37% pada 10,24% bauran energi baru terbarukan
tahun 2030 10.24% renewable energy mix
Renewable energy mix² reaches 37% by 2030
Penurunan intensitas emisi (Cakupan 1 & 2) 6,26% penurunan dibandingkan tahun sebelumnya
Reduction in Emissions Intensity (Scope 1 and Scope 2) 6.26% decrease compared to the previous year
Penurunan intensitas air 12,98% penurunan dari tahun sebelumnya
Reduction in water intensity 12.98% decrease from the previous year
Mencapai tingkat pemanfaatan kembali sebesar 100% 99% limbah organik dari sisa produksi sudah dimanfaatkan
untuk limbah organik sisa produksi melalui mekanisme untuk pakan hewan melalui kerjasama dengan pihak ketiga
ekonomi sirkular 99% of organic production residue has been utilized as
Achieve a 100% reuse rate for organic waste from animal feed through cooperation with third parties
production residues through a circular economy
mechanism
1)
Target terbatas pada cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Targets are limited to the operational scope of Garudafood Putra Putri Jaya (GPPJ)
2)
Bauran energi dari total konsumsi energi | Energy mix calculated from total energy consumption
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Energi [F.6, F.7][E-03][302-1, 302-3, 302-4]
Energy
Energi merupakan salah satu faktor operasional utama Energy is one of the primary operational factors in the
dalam proses produksi dan memiliki implikasi langsung production process and has direct implications for operational
terhadap efisiensi operasional serta pencapaian target efficiency and the achievement of emission reduction
penurunan emisi. Oleh sebab itu, Perseroan berkomitmen targets. Therefore, the Company is committed to managing
dalam mengelola energi secara bertanggung jawab energy responsibly through energy efficiency initiatives and
melalui efisiensi energi serta peningkatan bauran energi increasing the share of new and renewable energy (NRE).
baru terbarukan (EBT). Pemanfaatan EBT diposisikan The utilization of NRE is positioned as a strategic step in
sebagai langkah strategis dalam mendukung transisi supporting the transition toward environmentally friendly
menuju operasi yang ramah lingkungan. Secara bertahap, operations. Gradually, the Company is increasing the use
Perseroan meningkatkan penggunaan sumber EBT pada of renewable energy sources in production facilities and
fasilitas produksi maupun sarana penunjang operasional. operational support infrastructure. [3-3]
[3-3]
Sebagai bagian dari pengelolaan energi, Perseroan As part of energy management, the Company has
mengimplementasikan mesin produksi berkecepatan implemented high-speed production machinery designed
tinggi yang dirancang hemat energi dan ramah to be energy-efficient and environmentally friendly, along
lingkungan, serta optimalisasi sistem kondensat return, with optimization of the condensate return system,
sehingga air hasil kondensasi dari proses pemanasan enabling condensed water from heating processes to
dapat dialirkan kembali ke boiler untuk dimanfaatkan be redirected back to the boiler for reuse. In addition,
ulang. Selain itu, unit produksi mulai menerapkan sistem production units have begun implementing continuous
pengemasan continuous high-speed guna meningkatkan high-speed packaging systems to enhance process
konsistensi dan efisiensi proses. Sejalan dengan upaya consistency and efficiency. In line with these initiatives,
tersebut, Perseroan juga tengah mengintegrasikan sistem the Company is also integrating an energy monitoring
pemantauan energi ke dalam platform digital terpusat system into a centralized digital platform that is currently
yang saat ini masih dalam tahap pengembangan dan under development and being gradually implemented
diterapkan secara bertahap di beberapa unit operasional, across several operational units to improve data accuracy
guna meningkatkan akurasi dan konsistensi data serta and consistency, while strengthening performance
memperkuat evaluasi kinerja dan identifikasi peluang evaluation and identifying efficiency opportunities in a
efisiensi secara lebih terstruktur. more structured manner.
Dari sisi utilitas, penggunaan lampu light emitting diode From a utilities perspective, Light Emitting Diode (LED)
(LED) digunakan sebagai sumber pencahayaan yang lighting is used as a more energy-efficient lighting
lebih hemat energi dengan tingkat iluminasi yang tetap source while maintaining illumination levels that meet
memenuhi standar operasional. operational standards.
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Inisiatif lainnya yang dilakukan antara lain pemasangan Other initiatives include the installation of solar panels,
panel surya, transisi penggunaan gas alam ke steam transitioning from natural gas to biomass-based steam
berbasis biomassa sebagai sistem pemanas dan for heating systems integrated with absorption chillers,
mengintegrasikan dengan absorption chiller, serta and exploring collaboration with clean energy providers.
penjajakan kolaborasi dengan penyedia energi bersih. Ke Going forward, the Company will continue increasing the
depan, Perseroan akan meningkatkan penggunaan EBT use of renewable energy to support emission reduction
guna mendukung pencapaian target penurunan emisi, targets, enhance energy resilience, and strengthen long-
meningkatkan ketahanan energi, serta memperkuat daya term operational competitiveness.
saing operasional jangka panjang.
Pada tahun 2025, total konsumsi energi Perseroan tercatat In 2025, the Company’s total energy consumption reached
sebesar 801.555,31 GJ, menurun 3,42% dibandingkan tahun 801,555.31 GJ, representing a 3.42% decrease compared
sebelumnya. Penurunan tersebut diikuti oleh perbaikan to the previous year. This reduction was accompanied
intensitas energi menjadi 4,59 GJ/ton yang mencerminkan by an improvement in energy intensity to 4.59 GJ/ton,
peningkatan efisiensi operasional. Dari sisi bauran energi, reflecting increased operational efficiency. In terms of
penggunaan energi tidak terbarukan menurun signifikan energy mix, non-renewable energy usage declined by
sebesar 9,17%, sementara energi baru dan terbarukan (EBT) 9.17%, while renewable energy increased by 117.06%
meningkat 117,06% dibandingkan tahun sebelumnya. Selain compared to the previous year. Furthermore, non-
itu, intensitas energi tidak terbarukan berhasil menurun renewable energy intensity declined by 6.21% compared
6,21% dibandingkan tahun sebelumnya. Pergeseran ini from last year. This shift reflects the Company’s tangible
menunjukkan upaya nyata Perseroan dalam mengurangi efforts to reduce dependence on non-renewable energy
ketergantungan pada energi tidak terbarukan sekaligus while increasing the proportion of more sustainable
meningkatkan proporsi energi yang lebih berkelanjutan energy sources to support energy transition and emission
dalam mendukung transisi energi dan pengurangan emisi. reduction.
Konsumsi dan Intensitas Energi1 [F.6, F.7][E-03][302-1, 302-3, 302-4]
Energy Consumption and Intensity1
Kategori Satuan 2025 20242 20232
Category Unit
Energi Baru dan Terbarukan | New and Renewable Energy
PLTS | Solar Panels GJ 9.871,78 7.233,09 3.335,42
Biomassa | Biomass GJ 72.176,23 30.566,58 -
Total Energi Terbarukan | Total Renewable Energy GJ 82.048,02 37.799,67 3.335,42
Energi Tidak Terbarukan | Non-Renewable Energy
Listrik PLN | PLN Electricity GJ 180.492.63 178.938,17 170.100,82
Solar | Diesel Fuel GJ 2.418,49 2.913,68 2.896,39
Batubara | Coal GJ 57.052.59 53.634,57 6.1570,33
Gas GJ 479.543,59 556.632,13 530.709,66
Total Energi Tidak Terbarukan | Total Non-Renewable Energy GJ 719.507,29 792.118,55 765.277,20
Total Konsumsi Energi | Total Energy Consumption GJ 801.555,31 829.918,22 768.612,62
Intensitas Energi | Energy Intensity GJ/ton 4,59 4,60 4,79
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
1)
Penyajian data kembali menyesuaikan metodologi perhitungan dan kelengkapan data | Data restated to reflect updated calculation methodologies and improved
2)
data completeness
Inisiatif Efisiensi Energi [F.7][302-4]
Energy Efficiency Initiatives
Inisiatif Efisiensi Energi Estimasi Penghematan Energi (GJ)
Energy Efficiency Initiative Estimated Energy Efficiency (GJ)
Transisi gas steam boiler ke biomass steam boiler | Transition from gas steam boiler 12.392
to biomass steam boiler
Peremajaan air compressor | Air compressor rejuvenation 568
Standarisasi waktu startup HVAC | Standardization of HVAC startup time 172
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Perseroan mulai melakukan konsolidasi data energi In 2025, the Company began consolidating group
tingkat grup pada tahun 2025 guna memperoleh level energy data to obtain a more comprehensive
gambaran kinerja yang lebih komprehensif dan and integrated overview of performance across all
terintegrasi di seluruh entitas operasional. Secara operational entities. On a consolidated basis, total
konsolidasian, total konsumsi energi tercatat sebesar energy consumption reached 1,061,214.22 GJ with
1.061.214,22 GJ dengan intensitas energi sebesar an energy intensity of 2.24 GJ/ton. In terms of energy
2,24 GJ/ton. Dari sisi bauran energi, energi terbarukan mix, renewable energy amounted to 264,638.33 GJ,
mencapai 264.638,33 GJ, terutama berasal dari biomassa primarily derived from biomass and solar panels, while
dan PLTS, sementara energi tidak terbarukan sebesar non renewable energy totaled 803,854.14 GJ, consisting
803.854,14 GJ mencakup penggunaan listrik PLN, solar, of PLN electricity, diesel fuel, coal, and gas consumption.
batubara, dan gas. Penyajian ini menjadi dasar bagi This presentation serves as the basis for strengthening
Perseroan dalam memperkuat pengelolaan energi secara integrated energy management and encouraging an
terintegrasi sekaligus mendorong peningkatan proporsi increased share of renewable energy at the group level.
energi terbarukan di tingkat grup.
Kinerja Pengelolaan Energi Konsolidasian [F.6, F.7][E-03][302-1, 302-3]
Consolidated Energy Management Performance
Konsumsi Energi Intensitas Energi
Energy Consumption Energy Intensity
1.061.214,22 GJ 2,24 GJ/ton
Bauran Energi Baru dan Terbarukan Persentase Listrik Jaringan
Renewable Energy Mix Grid Electricity Percentage
24,25 % 23,10 %
Emisi [F.11, F.12][E-01, E-02][3-3, 305-1, 305-2, 305-4]
Emission
Emisi gas rumah kaca (GRK) merupakan salah satu topik Greenhouse gas (GHG) emissions represent a material
material bagi Perseroan mengingat kaitannya dengan topic for the Company due to their relationship with energy
konsumsi energi, efisiensi operasional, serta komitmen consumption, operational efficiency, and commitments
terhadap penurunan dampak perubahan iklim. to mitigating climate change impacts. Emissions
Pengelolaan emisi dilakukan secara terstruktur melalui management is conducted in a structured manner through
pemantauan, pengukuran, dan evaluasi kinerja emisi monitoring, measurement, and evaluation of emissions
di seluruh unit operasional sebagai bagian dari strategi performance across all operational units as part of the
dekarbonisasi dan peningkatan efisiensi energi. Perseroan Company’s decarbonization strategy and energy efficiency
telah melakukan inventarisasi emisi GRK cakupan 1 improvement efforts. The Company has carried out GHG
yang bersumber dari aktivitas langsung Perseroan serta emissions inventories covering Scope 1, which originates
cakupan 2 yang berasal dari pembelian energi listrik. [3-3] from direct operational activities, and Scope 2, which
arises from purchased electricity consumption. [3-3]
Pada tahun 2025, total emisi GRK tercatat sebesar In 2025, total GHG emissions amounted to 89,426.64
89.426,64 ton CO₂eq, menurun 9,21% dibandingkan tons CO₂eq, representing a 9.21% decrease compared to
tahun sebelumnya. Penurunan tersebut diikuti dengan the previous year. This reduction was accompanied by an
perbaikan intensitas emisi menjadi 0,51 ton CO₂eq/ improvement in emissions intensity to 0.51 tons CO₂eq/
ton atau turun 6,26% dibandingkan tahun 2024. Selain ton, or 6.26% lower than in 2024. In addition, biogenic
itu, emisi biogenik tercatat sebesar 8.083,74 ton CO₂eq, emissions reached 8,083.74 tons CO₂eq, increasing
meningkat dibandingkan tahun sebelumnya seiring compared to the previous year in line with the higher
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dengan peningkatan pemanfaatan biomassa dalam utilization of biomass within the energy mix. This trend
bauran energi. Tren ini menunjukkan upaya Perseroan reflects the Company’s efforts to reduce absolute emissions
dalam menurunkan emisi absolut sekaligus memperbaiki while improving emissions intensity through optimized
intensitas emisi melalui optimalisasi penggunaan energi energy use and enhanced production efficiency.
dan peningkatan efisiensi proses produksi.
Jumlah dan Intensitas Emisi GRK1 [F.11, F.12][E-01, E-02][305-1, 305-2, 305-4]
Consolidated Emissions Amount and Intensity¹
Kategori 2 Satuan
2025 20243 20233
Category2 Unit
CAKUPAN 1 | SCOPE 1
Pembakaran dari Alat Tidak Bergerak | Stationary Combustion
Gas ton CO2eq 27.779,82 32.245,54 30.743,86
Batubara | Coal ton CO2eq 5.747,69 5.403,35 6.202,83
Solar ton CO2eq 35,17 36,73 44,28
Biomassa ton CO2eq 137,28 58,14 -
Pembakaran dari Alat Bergerak | Mobile Combustion
Solar ton CO2eq 143,62 178,74 169,82
Emisi Fugitive | Fugitive Emissions
Refrigerant dan Instalasi Pengolahan Air Limbah ton CO2eq 11.964,00 17.337,44 16.081,60
Refrigerant and Wastewater Treatment
CAKUPAN 2 | SCOPE 2
Listrik | Electricity ton CO2eq 43.619,05 43.243,39 41.107,70
Total Emisi GRK ton CO2eq 89.426,64 98.503,33 94.350,08
Total GHG Emissions
Intensitas Emisi GRK ton CO2eq/ton 0,51 0,55 0,59
GHG Emissions Intensity
1)
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
2)
Gas yang dihitung mencakup CH₄, N₂O, dan berbagai jenis gas refrigeran lainnya | The gases calculated include CH₄, N₂O, and various other types of refrigerant gases
3)
Penyajian data kembali menyesuaikan metodologi perhitungan dan kelengkapan data | The data presentation has been restated to align with the calculation
methodology and data completeness
Emisi Biogenik1
Biogenic Emissions¹
Kategori Satuan 2025 2024
Category Unit
Emisi Biogenik | Biogenic Emission ton CO2eq 8.083,74 3.423,46
1)
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
Secara konsolidasian, pada tahun 2025 total emisi tercatat On a consolidated basis, total emissions in 2025 reached
sebesar 107.599,52 ton CO₂eq dengan intensitas emisi 107,599.52 tons CO₂eq with an emissions intensity of
sebesar 0,23 ton CO₂eq/ton. Emisi Cakupan 1 berasal dari 0.23 tons CO₂eq/ton. Scope 1 emissions originated from
aktivitas operasional Perseroan, terutama dari pembakaran the Company’s operational activities, primarily fuel
bahan bakar pada peralatan tidak bergerak dan bergerak, combustion from stationary and mobile equipment,
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penggunaan refrigeran, serta sumber operasional lainnya refrigerant use, and other operational sources such
seperti pengolahan air limbah (effluent treatment). as effluent treatment processes. Meanwhile, Scope 2
Sementara itu, emisi Cakupan 2 yang berasal dari konsumsi emissions from electricity consumption amounted to
listrik tercatat sebesar 58.675,81 ton CO₂eq. 58,675.81 tons CO₂eq.
Jumlah dan Intensitas Emisi Konsolidasian [F.11, F.12][E-01, E-02][305-1, 305-2, 305-4]
Total and Intensity of Consolidated GHG Emissions
Emisi Cakupan 1 Emisi Cakupan 2 Intensitas Emisi
Scope 1 Emissions Scope 2 Emissions Emissions Intensity
48.923,71 58.675,81 0,23
ton CO₂eq ton CO₂eq ton CO₂eq
Manajemen Risiko terkait Iklim [201-2] Climate-Related Risk Management [201-2]
Perseroan menyadari bahwa paparan risiko iklim tidak The Company recognizes that exposure to climate
hanya berdampak pada operasional internal, tetapi risks not only affects internal operations but also
juga mencakup seluruh rantai nilai. Sejalan dengan extends across the entire value chain. In line with this,
itu, Perseroan tengah menyiapkan rencana adaptasi the Company is currently preparing a Climate Risk
perubahan iklim (climate risk assessment/CRA) yang Assessment (CRA) through climate risk evaluation and
disusun melalui pendekatan penilaian risiko iklim dan Scenario Analysis (SA).
analisis skenario (scenario analysis/SA).
Di sisi lain, langkah mitigasi dan adaptasi tetap dijalankan Simultaneously, active mitigation and adaptation steps
secara aktif pada level manufaktur sebagai bagian dari continue at the manufacturing level to strengthen
penguatan ketahanan operasional terhadap dinamika operational resilience against climate dynamics. This
iklim. Pendekatan ini diarahkan untuk memastikan strategy aims to guarantee production continuity and the
kesinambungan proses produksi sekaligus mengelola comprehensive management of environmental risks.
potensi risiko lingkungan secara komprehensif.
Air dan Efluen [F.8][303-1, 303-3, 303-4]
Water and Effluent
Air merupakan sumber daya penting dalam mendukung Water is a critical resource supporting the Company’s
kegiatan operasional Perseroan, terutama dalam proses operational activities, particularly in production
produksi, pemeliharaan kebersihan fasilitas, serta processes, facility sanitation, and maintaining product
pemenuhan standar higienitas produk. Ketersediaan air hygiene standards. The availability of water in adequate
dengan kuantitas dan kualitas yang memadai menjadi quantity and quality is therefore essential for sustaining
faktor krusial dalam menjaga kelangsungan operasional operations and maintaining product quality standards.
dan standar mutu produk. Oleh karena itu, pengelolaan Accordingly, water management is conducted in a
air dilakukan secara terukur dan bertanggung jawab untuk measured and responsible manner to ensure availability,
memastikan ketersediaan tersebut, sekaligus mendorong promote efficient use, and minimize environmental
efisiensi penggunaan serta meminimalkan dampak impacts. Operational water needs are supplied from
terhadap lingkungan. Dalam pelaksanaannya, kebutuhan groundwater and third-party water sources. Groundwater
air operasional dipasok dari air tanah dan air dari pihak extraction is measured using calibrated flow meters to
ketiga. Pengambilan air tanah diukur menggunakan flow ensure accurate recording of water withdrawal volumes.
meter yang dikalibrasi secara rutin untuk memastikan [3-3]
akurasi pencatatan volume pengambilan air. [3-3]
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Guna menjaga keberlangsungan sumber daya air, To ensure the sustainability of water resources,
Perseroan tengah mengembangkan proses penilaian the Company is developing a more structured and
risiko air yang lebih terstruktur dan komprehensif untuk comprehensive water risk assessment process to map
memetakan dampak jangka panjang. Sebagai langkah long-term impacts. As an initial step, the Company
awal, Perseroan memanfaatkan Aqueduct Water Risk utilizes the Aqueduct Water Risk Atlas to obtain a
Atlas untuk mendapatkan gambaran awal mengenai preliminary overview of hydrological conditions in
kondisi hidrologi di wilayah operasional. Informasi its operational areas. This information serves as a
tersebut menjadi acuan Perseroan dalam melaksanakan reference for conducting more standardized water risk
penilaian risiko air yang lebih terstandardisasi. assessments.
Pada tahun 2025, total pengambilan air tercatat sebesar In 2025, total water withdrawal reached 708,236.43
708.236,43 m3 dengan rasio 72% berasal dari air tanah m³, with 72% sourced from groundwater and 28% from
dan 28% berasal dari air dari pihak ketiga. Untuk third-party water supplies. To encourage more efficient
mendorong penggunaan air yang lebih efisien, Perseroan water use, the Company conducted water conservation
melaksanakan sosialisasi perilaku hemat air melalui awareness campaigns through posters promoting water-
pemasangan poster-poster ajakan hemat air di area saving behavior across operational areas. These efforts
operasional. Upaya ini diperkuat dengan pemanfaatan were reinforced by installing sensor-based faucets
keran sensor pada fasilitas sanitasi di unit kerja guna in sanitation facilities at work units to reduce water
menekan pemborosan penggunaan air. wastage.
Sebagai langkah konservasi, Perseroan juga membangun As part of conservation efforts, the Company also
lubang biopori serta menerapkan instalasi pemanen constructed biopore infiltration holes and implemented
air hujan (PAH) untuk meningkatkan serapan air hujan a rainwater harvesting installation to enhance rainwater
di sekitar wilayah operasional. Kegiatan penghijauan absorption around operational areas. Reforestation and
juga didorong secara berkelanjutan untuk menjaga greening activities are also continuously encouraged to
keseimbangan kuantitas dan kualitas air tanah yang maintain the balance of groundwater quantity and quality,
menjadi sumber air Perseroan. which serves as one of the Company’s key water sources.
Kinerja Air1 [F.8][303-3, 303-4]
Water Performance1
Sumber Air Satuan 2025 20242 20232
Water Source Unit
Air Tanah (Sumur Bor) | Groundwater (Bored Wells) m3 545.884,06 659.601,23 490.287,03
Air dari Pihak Ketiga | Water from Third Party (PDAM) m 3
162.352,37 180.820,26 186.972,85
Total Pengambilan Air | Total Water Withdrawal m3 708.236,43 840.421,49 677.259,88
Total Pembuangan Air | Total m3 121.445,47 234.275,82 180.447,43
Intensitas Air | Water Intensity m /ton
3
4,05 4,66 4,22
1)
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
2)
Penyajian data kembali menyesuaikan metodologi perhitungan dan kelengkapan data | The data presentation has been restated to align with the calculation
methodology and data completeness
Adapun data grup yang mulai dikonsolidasikan tahun 2025, At the group level, where data consolidation began in 2025,
tercatat total pengambilan air sebesar 1.432.707,01 m³ yang total water withdrawal reached 1,432,707.01 m³, consisting
terdiri atas 1.153.376,05 m³ air tanah dan 279.330,96 m³ of 1,153,376.05 m³ of groundwater and 279,330.96 m³
air dari pihak ketiga (PDAM), dengan intensitas air sebesar of water supplied by third parties (PDAM), with a water
3,02 m³/ton. Pada periode yang sama, total pembuangan intensity of 3.02 m³/ton. During the same period, total water
air tercatat sebesar 267.492,70. [E-04][303-3, 303-4] discharge amounted to 267,492.70. [E-04][303-3, 303-4]
Menjaga Kualitas Air [303-2, 303-4] Maintaining Water Quality [303-2, 303-4]
Limbah cair yang dihasilkan dari kegiatan operasional Wastewater generated from operational activities
diolah melalui Instalasi Pengolahan Air Limbah (IPAL). is treated through a Wastewater Treatment Plant
Setiap tahapan pengolahan disertai pemantauan berkala (WWTP). Each treatment stage is accompanied by
untuk memastikan kualitas efluen yang dilepaskan ke periodic monitoring to ensure that the quality of effluent
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badan air permukaan dan lingkungan telah memenuhi discharged into surface water bodies and the environment
baku mutu yang ditetapkan. Pengujian kualitas efluen complies with established regulatory standards. Effluent
dilakukan dengan mengacu pada parameter biological quality testing is conducted based on biological oxygen
oxygen demand (BOD) dan chemical oxygen demand demand (BOD) and chemical oxygen demand (COD)
(COD). Sepanjang periode pelaporan, kualitas air limbah parameters. Throughout the reporting period, the
Perseroan telah memenuhi baku mutu yang berlaku. Company’s wastewater quality has consistently met the
applicable standards.
Kualitas Air Limbah1 [303-4]
Wastewater Quality1
Kualitas Air Limbah Perseroan (mg/L) Kualitas Air Limbah Perseroan (mg/L)
Company Wastewater Quality (mg/L) Company Wastewater Quality (mg/L)
BOD COD
(Biological Oxygen Demand) (Chemical Oxygen Demand)
13,50 24,60 16,92 47,22 63,25 49,90
Baku Mutu 2025 2024 2023 Baku Mutu 2025 2024 2023
Regulatory 50 Regulatory 100
Standard Standard
1)
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
Material Baku dan Kemasan [301-1, 301-2] [F.5]
Raw and Packaging Materials
Perseroan terus melakukan penyempurnaan desain The Company continues to refine its sustainable packaging
kemasan berkelanjutan dengan fokus pada penggunaan design by focusing on the use of monomaterials as an
monomaterial sebagai alternatif kemasan plastik multilapis alternative to multilayer plastic (MLP) packaging. These
(MLP). Upaya tersebut mencakup penyesuaian ketebalan efforts include adjusting plastic layer thickness, reducing
lapisan plastik, pengurangan jumlah lapisan, serta the number of layers, and optimizing headroom space
optimalisasi ruang headroom, tanpa memengaruhi aspek without compromising product quality and safety. [3-3]
mutu dan keamanan produk. [3-3]
Dengan upaya tersebut, Perseroan berhasil menerapkan Through these initiatives, the Company has successfully
hingga 50% kemasan monomaterial dari total penggunaan implemented up to 50% monomaterial packaging of total
kemasan MLP. Langkah ini diarahkan untuk meningkatkan MLP packaging usage. This initiative aims to improve
kemudahan proses daur ulang serta menekan timbulan recyclability and reduce waste generated from packaging
limbah dari penggunaan kemasan. materials.
Selain itu, Perseroan juga menggunakan kemasan karton In addition, the Company uses carton packaging certified
yang telah tersertifikasi Forest Stewardship Council (FSC) by the Forest Stewardship Council (FSC) and Programme
dan Programme for the Endorsement of Forest Certification for the Endorsement of Forest Certification (PEFC), as
(PEFC), sebagai bagian dari upaya mendukung produksi part of its efforts to support sustainable production and
yang berkelanjutan dan pengelolaan hutan yang lestari. responsible forest management.
Pengelolaan Limbah [3-3, 306-1, 306-2, 306-3, 306-4, 306-5] [F.13, F.14, F.15][E-05]
Waste Management
Kegiatan operasional Perseroan menghasilkan limbah The Company’s operational activities generate waste
yang diklasifikasikan sebagai limbah bahan berbahaya classified as hazardous waste (B3) and non-hazardous waste
dan beracun (B3) maupun limbah non-B3. Limbah B3 yang (non-B3). Hazardous waste generated includes used oil,
dihasilkan berupa oli bekas, kemasan bekas oli, lampu used oil containers, fluorescent lamps (TL), used batteries,
luminescent (TL), baterai bekas, aki bekas, elektronik used accumulators, electronic laboratory waste, and fly ash
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limbah laboratorium, dan fly ash bottom ash (FABA). bottom ash (FABA). Meanwhile, non-hazardous waste
Sementara limbah non-B3 yang dihasilkan mencakup includes waste generated from raw materials, production
limbah dari bahan baku, proses, dan produk. [3-3] processes, and products. [3-3]
Dengan memahami potensi dampak yang ditimbulkan, Recognizing the potential environmental impacts, the
Perseroan menerapkan pengelolaan limbah yang Company implements planned waste management
terencana, disertai penyempurnaan perencanaan serta practices, supported by improvements in planning and
sistem produksi untuk menekan timbulan limbah. production systems to reduce waste generation.
Perseroan mengelola limbah Bahan Berbahaya dan The Company manages hazardous and toxic waste (B3) in
Beracun (B3) sesuai PermenLHK No. 6 Tahun 2021 accordance with Regulation of the Minister of Environment
melalui pengemasan berdasarkan karakteristik limbah, and Forestry No. 6 of 2021 through packaging based on
pencatatan dalam logbook, serta penyimpanan di waste characteristics, recording in logbooks, and storage
Tempat Penyimpanan Sementara (TPS) Limbah B3 yang in standardized hazardous waste temporary storage
terstandar. Selanjutnya, limbah diangkut dan dikelola facilities (TPS). The waste is subsequently transported
oleh pihak ketiga berizin sesuai ketentuan yang berlaku. and managed by licensed third parties in accordance with
Perseroan juga menerapkan prosedur tanggap darurat applicable regulations. The Company also implements
untuk penanganan potensi tumpahan limbah cair B3 di emergency response procedures to address potential
area operasional. Sepanjang tahun 2025, tidak tercatat spills of hazardous liquid waste within operational areas.
kejadian tumpahan limbah cair maupun material B3 Throughout 2025, no significant spills of liquid waste or
dalam jumlah signifikan. [F.15] hazardous materials were recorded. [F.15]
Limbah padat seperti plastik, kertas, dan bahan organik Solid waste such as plastic, paper, and organic materials
diidentifikasi dan dipilah untuk dimanfaatkan kembali. is identified and separated for reuse. Plastic waste
Limbah plastik yang berasal dari MLP maupun aktivitas originating from MLP packaging and other operational
operasional lainnya disalurkan kepada pihak ketiga yang activities is distributed to licensed third parties for
berizin untuk melakukan kegiatan daur ulang terkait recycling processes.
untuk diproses melalui kegiatan daur ulang.
Di kantor pusat, pengelolaan sampah dilakukan melalui At the head office, waste management is carried out
pemilahan sejak dari sumber sebagai bagian dari upaya through segregation at the source as part of efforts to raise
meningkatkan kesadaran karyawan terhadap praktik employee awareness of responsible waste management
pengelolaan limbah yang bertanggung jawab. Perseroan practices. The Company provides segregated waste bins
menyediakan fasilitas tempat sampah terpilah untuk for different types of waste and conducts employee
berbagai jenis sampah serta melakukan edukasi kepada education to ensure waste is sorted according to its
karyawan agar melakukan pemilahan sesuai kategorinya. category. The segregated waste is subsequently managed
Sampah yang telah dipilah selanjutnya dikelola melalui through cooperation with waste management service
kerja sama dengan penyedia layanan pengelolaan sampah providers that implement responsible waste management
yang memiliki praktik pengelolaan yang bertanggung practices.
jawab.
Sementara itu, limbah organik dikelola oleh mitra dan Meanwhile, organic waste is managed by partners and
dimanfaatkan kembali menjadi pakan untuk sapi perah reused as feed for dairy cattle owned by the Company’s
milik mitra Perseroan. Limbah organik dari produksi partners. Organic waste from snack and biscuit production
kudapan dan biskuit diolah menjadi produk bernilai is processed into value-added products. Some organic
tambah. Sebagian limbah organik lainnya diolah dengan waste is also processed through bioconversion using
metode biokonversi menggunakan maggot black soldier Black Soldier Fly (BSF) maggots. In addition, bad stock
fly (BSF). Selain itu, produk bad stock pada beberapa products from several distribution channels are utilized
jalur distribusi dimanfaatkan sebagai bahan baku pakan as raw materials for animal feed and bioconversion
ternak dan bahan biokonversi untuk maggot. Pakan ternak for maggots. The animal feed is used for dairy cows
tersebut dimanfaatkan oleh sapi perah yang menghasilkan that produce milk as a raw material for the Company’s
susu sebagai bahan baku bagi produk Perseroan, sehingga products, thereby creating a more sustainable resource
membentuk siklus pemanfaatan sumber daya yang lebih utilization cycle. Throughout 2025, 99% of organic waste
berkelanjutan. Sepanjang tahun 2025, sebesar 99% limbah from production residues, equivalent to 7,115.62 tons
organik dari sisa proses produksi, setara dengan 7.115,62 per year, was successfully reused as animal feed through
ton per tahun, telah dimanfaatkan kembali sebagai pakan cooperation with third parties.
hewan melalui kerja sama dengan pihak ketiga.
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Kinerja Limbah1 [F.13][306-3]
Waste Performance1
Jenis Limbah Satuan 2025 2024 2023
Waste Type Unit
Limbah Non-B3 | Non-Hazardous Waste Ton 11.389,80 8.464,84 6.527,41
Limbah B3 | Hazardous Waste Ton 748,72 929,86 1.293,81
Total Limbah yang Dihasilkan | Total Waste Ton 12.138,52 9.394,70 7.821,22
Intensitas Limbah | Waste Intensity Ton 0,07 0,05 0,05
1)
Cakupan operasional entitas Garudafood Putra Putri Jaya (GPPJ) | Operational scope of Garudafood Putra Putri Jaya (GPPJ)
Perseroan berkolaborasi dengan Indonesia Packaging The Company collaborates with the Indonesia Packaging
Recovery Organization (IPRO) dalam meningkatkan Recovery Organization (IPRO) to improve waste
pengelolaan sampah dan memperkuat ekonomi management and strengthen the circular economy in
sirkular di Indonesia. Bersama para anggota lainnya, Indonesia. Together with other members, the Company
Perseroan berupaya menangani isu sampah kemasan addresses the issue of packaging waste by engaging both
melalui pelibatan sektor formal dan informal guna formal and informal sectors to develop an integrated
membangun sistem pengelolaan terintegrasi. Hingga waste management system. As of 2025, the Company
tahun 2025, Perseroan telah berhasil mengelola sampah has successfully managed more than 150 tons of post-
pascakonsumsi lebih dari 150 ton untuk sampah multi- consumer waste, including multi-layer packaging (MLP)
layer packaging (MLP) dan polypropylene (PP) dengan and polypropylene (PP) with a consolidated recovery rate
tingkat pemulihan secara konsolidasian pada tahun 2025 of 0.03% in 2025. [F.14][301-3]
sebesar 0,03%. [F.14][301-3]
Consumers
Retailers Formal & Informal
Collections
Brand
Owners
Packaging
Companies
Raw Material
Producers
Recyclers
WTE
EPR Flow
Material Flow
Incentive/Financial Support
Disposal
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Kepatuhan Lingkungan
Environmental Compliance
Aktivitas operasional Perseroan memiliki dampak secara The Company’s operational activities have both direct
langsung maupun tidak langsung bagi lingkungan sekitar. and indirect impacts on the surrounding environment.
Untuk merespons hal tersebut, Perseroan menerapkan In response, the Company implements an Environmental
Sistem Manajemen Lingkungan (SML) berbasis ISO Management System (EMS) based on ISO 14001:2015,
14001: 2015 yang mencakup efisiensi penggunaan air, covering water-use efficiency, management of hazardous
pengelolaan limbah B3 dan non-B3, serta pengendalian and non-hazardous waste, and the control and reduction
dan penurunan emisi gas rumah kaca (GRK). Seluruh unit of greenhouse gas (GHG) emissions. All business units
bisnis Perseroan telah mengimplementasikan prinsip have implemented the principles and requirements of
dan persyaratan ISO 14001:2015 dalam pengelolaan ISO 14001:2015 in environmental management, with
lingkungan, dengan satu unit bisnis yang telah mencapai one business unit having achieved ISO 14001:2015
sertifikasi ISO 14001:2015 hingga periode pelaporan. certification during the reporting period.
Pengawasan terhadap kinerja lingkungan dilakukan melalui Environmental performance oversight is conducted
audit rutin, baik internal maupun eksternal, yang dipantau through routine audits, both internal and external,
secara berkala oleh tim Safety, Health, and Environment which are regularly monitored by the Safety, Health, and
(SHE). Environment (SHE) team.
Perseroan melaporkan pengelolaan dan pemantauan The Company periodically reports environmental
lingkungan secara periodik kepada regulator melalui management and monitoring activities to regulators
Laporan Rencana Pengelolaan Lingkungan Hidup through the Environmental Management Plan (EMP) and
(RKL) dan Rencana Pemantauan Lingkungan Hidup Environmental Monitoring Plan (EMP) reports. During the
(RPL). Selama periode pelaporan, Perseroan secara reporting period, the Company realized environmental
konsolidasian telah merealisasikan anggaran lingkungan expenditures totaling IDR 7,738,213,677 on a consolidated
sebesar Rp7.738.213.677 sebagai bagian dari komitmen basis as part of its commitment to environmental impact
pengelolaan dampak lingkungan. [F.3, F.4] management. [F.3, F.4]
Sejalan dengan penerapan praktik lingkungan yang In line with the implementation of responsible
bertanggung jawab, pada tahun 2025 tidak terdapat environmental practices, no complaints related to
pengaduan terkait pencemaran lingkungan akibat environmental pollution arising from operational
kegiatan operasional. [F.16, F.24] activities were recorded in 2025. [F.16, F.24]
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MENINGKATKAN KESEJAHTERAAN KARYAWAN
EMPOWERING EMPLOYEE WELFARE
Karyawan merupakan kekuatan pendorong inovasi dan Employees are the driving force behind innovation and
pertumbuhan bisnis yang berkelanjutan. Oleh sebab itu, sustainable business growth. Therefore, the Company focuses
Perseroan berfokus membangun talenta holistik melalui on building holistic talent through capability development,
pengembangan kapabilitas, akselerasi karier, serta career acceleration, and the creation of a safe, supportive,
penciptaan lingkungan kerja yang aman, suportif, dan and inclusive work environment. These efforts are reinforced
inklusif. Upaya ini diperkuat melalui internalisasi nilai-nilai through the internalization of the Company’s core values to
inti perusahaan guna membentuk organisasi tangguh yang establish a resilient organization that contributes meaningfully
berkontribusi nyata bagi bisnis maupun masyarakat.[3-3] to both business performance and society. [3-3]
Kinerja topik material dalam pilar Sosial mencakup: The performance of material topics under the Social pillar
includes:
Meningkatkan Kesejahteraan Karyawan
Empowering Employee Welfare
Ketenagakerjaan, Keberagaman, Kesehatan dan
Pendidikan dan Pelatihan Keselamatan Kerja
Employment, Diversity, Occupational Health
Education, and Training and Safety
Profil Karyawan
Workforce Profile
Total Karyawan Per 31 Desember 2025
Total Employees as of December 31, 2025
6.407 3.177
Karyawan Laki-Laki Karyawan Perempuan
Male Employees Female Employees
Kategori Karyawan Berdasarkan Jenis Kelamin dan Jenjang Manajemen [C.3][S-01][2-7]
Employee Category by Gender and Management Level
Jenjang Manajemen 2025 2024
Management Level
Laki-Laki Perempuan Laki-Laki Perempuan
Male Female Male Female
Total % Total % Total % Total %
Entry Level 5.282 65,42% 2.792 34,58% 4.943 62,93% 2912 37,07%
Mid Level 749 72,93% 278 27,07% 1.369 79,92% 344 20,08%
Senior Level 331 76,09% 104 23,91% 57 77,03% 17 22,97%
Executive Level 45 93,75% 3 6,25% 22 100% 0 0%
Jumlah | Total 6.407 66,85% 3.177 33,15% 6.391 66,13% 3.273 33,87%
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Kategori Karyawan Berdasarkan Usia, Jenis Kelamin, dan Jenjang Jabatan [S-01, S-02][405-1]
Employee Category by Age, Gender, and Management Level
Rentang Usia Jenjang Manajemen | Manajemen Level Jumlah
(tahun) (2025) Total
Age Range
(year) Entry-level Mid-level Senior-level Executive-level
Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan
Male Female Male Female Male Female Male Female
18-24 210 126 9 19 0 0 0 0 364
25-34 2.189 582 230 126 31 16 0 0 3.174
35-44 2.240 1.270 335 94 126 44 5 2 4.116
45-55 642 813 175 37 164 40 28 1 1.900
>55 1 1 0 2 10 4 12 0 30
Jumlah 5.282 2.792 749 278 331 104 45 3 9.584
Keseluruhan
Grand Total
Rentang Usia Jenjang Manajemen | Manajemen Level Jumlah
(tahun) (2024) Total
Age Range
(year) Entry-level Mid-level Senior-level Executive-level
Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan Laki-Laki Perempuan
Male Female Male Female Male Female Male Female
18-24 320 141 32 21 0 0 0 0 514
25-34 2210 574 348 102 0 3 0 0 3.237
35-44 1.999 1.547 639 132 22 6 0 0 4.345
45-55 412 648 348 89 33 8 12 0 1.550
>55 2 2 2 0 2 0 10 0 18
Jumlah 4.943 2.912 1369 344 57 17 22 0 9.664
Keseluruhan
Grand Total
Kategori Karyawan Berdasarkan Jenis Kelamin, Status Ketenagakerjaan, dan Wilayah Asal [C.3][2-7, 2-8]
Employee Category by Gender, Employment Status, and Region of Origin
Wilayah 2025
Region
Tetap | Permanent Kontrak | Contract
Laki-Laki Perempuan Jumlah Laki-Laki Perempuan Jumlah
Male Female Total Male Female Total
Jawa 4.313 2.616 6.929 326 141 467
Sumatera 677 126 803 20 18 38
Kalimantan 390 91 481 18 9 27
Sulawesi 352 83 435 14 6 20
Lainnya 290 86 376 7 1 8
Jumlah | Total 6.022 3.002 9.024 385 175 560
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Wilayah 2024
Region
Tetap | Permanent Kontrak | Contract
Laki-Laki Perempuan Jumlah Laki-Laki Perempuan Jumlah
Male Female Total Male Female Total
Jawa 4.555 2.856 7.411 81 59 140
Sumatera 682 120 802 5 2 7
Kalimantan 387 80 467 9 9 18
Sulawesi 366 73 439 2 2 4
Lainnya 302 72 374 1 1 2
Jumlah | Total 6.292 3.201 9.493 98 73 171
Kategori Karyawan Berdasarkan Jenis Kelamin dan Tingkat Pendidikan [C.3]
Employee Category by Gender and Education Level
Tingkat Pendidikan 2025 2024
Education Level
Laki-Laki Perempuan Jumlah Laki-Laki Perempuan Jumlah
Male Female Total Male Female Total
S2 | Master’s Degree 18 49 67 20 57 77
S1 | Bachelor’s Degree 664 1.359 2.023 623 1.333 1.956
D3 | Diploma 145 308 453 152 341 493
SMA/Sederajat | Senior High School/Equivalent 1.152 4.096 5.248 1.159 4.454 5.613
SMA | High School 1.198 595 1.793 1.319 206 1.525
Jumlah | Total 3.177 6.407 9.584 3.273 6.391 9.664
Pekerja Bukan Karyawan [S-04]
Non-Employee Workers
Jenis Pekerja 2025 2024 2023
Employee Type
Magang | Interns 205 208 107
Sub Kontraktor | Sub Contractor 0 0 0
Jumlah | Total 205 208 107
Praktik Ketenagakerjaan yang Bertanggung Responsible Employment Practices
Jawab
Perseroan berkomitmen menerapkan praktik The Company is committed to implementing responsible
ketenagakerjaan yang baik guna menjamin pemenuhan employment practices to ensure the fulfillment of
hak, kesejahteraan, dan kesetaraan seluruh karyawan. employee rights, welfare, and equality for all employees.
Komitmen ini diwujudkan melalui pengelolaan seluruh This commitment is reflected through responsible
aspek ketenagakerjaan yang bertanggung jawab serta management of all employment aspects and the creation
penciptaan lingkungan kerja yang menjunjung tinggi of a work environment that upholds human rights
prinsip hak asasi manusia. principles.
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Employee Recruitment & Turnover Employee Recruitment & Turnover
Perseroan mengedepankan prinsip kesetaraan dan inklusi The Company prioritizes the principles of equality and
dalam proses rekrutmen melalui penerapan seleksi inclusion in the recruitment process by implementing
berbasis kompetensi, pendidikan, serta keterampilan competency-based selection methods based on education
guna meminimalkan bias subjektif. Kompetensi teknis and skills to minimize subjective bias. Technical and
dan perilaku ditetapkan sebagai indikator utama yang behavioral competencies serve as the primary indicators
disesuaikan dengan kebutuhan posisi, sementara aligned with job requirements. Educational qualifications
persyaratan pendidikan diterapkan secara proporsional are applied proportionally, allowing for equivalent
dengan memberikan ruang bagi pengalaman atau experience or certifications to prevent discrimination
sertifikasi setara guna menghindari diskriminasi terhadap based on educational background. To expand access to
latar belakang pendidikan tertentu. Untuk memperluas employment opportunities, the Company utilizes various
akses kesempatan kerja, Perseroan memanfaatkan job platforms with neutral recruitment messaging and
berbagai platform lowongan dengan narasi iklan yang removes irrelevant requirements related to ethnicity,
netral serta menghapus persyaratan yang tidak relevan religion, social status, gender, or physical conditions that
terkait SARA, status sosial, gender, maupun kondisi fisik are not directly related to the core job functions. The
yang tidak berkaitan dengan fungsi utama pekerjaan. Company also ensures that all stages of recruitment are
Perseroan juga menjamin seluruh tahapan rekrutmen conducted free of charge for applicants. [F.18][3-3]
dilaksanakan tanpa pungutan biaya bagi setiap pelamar.
[F.18][3-3]
Dalam proses seleksi, Perseroan memanfaatkan During the selection process, the Company utilizes
teknologi e-recruitment untuk memastikan kesetaraan e-recruitment technology to ensure equal access
akses informasi, standardisasi tes, serta perlakuan yang to information, standardized testing, and equal
setara bagi setiap kandidat. Penilaian dilakukan secara treatment for every candidate. Assessments are
objektif oleh lebih dari satu asesor, dengan keputusan conducted objectively by more than one assessor, with
seleksi yang sepenuhnya didasarkan pada kompetensi hiring decisions based entirely on competencies and
serta hasil evaluasi yang terdokumentasi. Mekanisme documented evaluation results. This mechanism ensures
ini memastikan proses rekrutmen berjalan secara adil, that recruitment processes are fair, transparent, and free
transparan, dan bebas dari praktik diskriminasi. Pada from discriminatory practices. In 2025, the new employee
tahun 2025, tingkat perekrutan karyawan baru tercatat recruitment rate was recorded at 11.63%. [401-1]
sebesar 11,63%. [401-1]
Perseroan juga mendorong keterlibatan masyarakat The Company also encourages the involvement of local
lokal di sekitar wilayah operasional. Masyarakat lokal communities around operational areas. Local communities
didefinisikan sebagai karyawan yang bertempat tinggal are defined as employees residing in the same regency
di kabupaten yang sama dengan lokasi Perseroan, as the Company’s operational location, while senior
sedangkan manajemen senior merujuk pada level management refers to positions at the Department Head
Department Head ke atas. Pada tahun pelaporan, 50% level and above. During the reporting year, 50% of senior
posisi manajemen senior di lokasi perusahaan diisi oleh management positions at Company’s locations were filled
karyawan yang berasal dari masyarakat lokal. Pendekatan by employees from local communities. This approach
ini mendukung pengembangan kapasitas tenaga kerja supports the development of local workforce capacity
setempat sekaligus memperkuat hubungan dengan while strengthening relationships with surrounding
komunitas di sekitar wilayah operasional. [202-2] communities. [202-2]
Rekrutmen Didominasi young talent,
11,63% Tingkat Perekrutan Karyawan Baru
New Employee Recruitment Rate 85,6% Karyawan baru berusia di bawah 35 tahun
Recruitment Dominated by young talent,
New employees under 35 years old
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Karyawan Baru Berdasarkan Wilayah [401-1]
New Employees by Region
Wilayah 18-24 25-34 35-44 45-55 >55 Jumlah | Total
Region
Laki- Perempuan Laki- Perempuan Laki- Perempuan Laki- Perempuan Laki- Perempuan Laki- Perempuan
Laki Female Laki Female Laki Female Laki Female Laki Female Laki Female
Male Male Male Male Male Male
Jawa 78 68 296 81 72 15 9 2 1 4 456 170
Sumatera 19 14 77 24 3 0 1 0 0 0 100 38
Kalimantan 24 13 95 28 22 4 1 0 0 0 142 45
Sulawesi 6 6 47 19 13 0 1 0 0 0 67 25
Lainnya | Others 6 3 32 18 9 4 0 0 0 0 47 25
Jumlah 133 104 547 170 119 23 12 2 1 4 812 303
Keseluruhan
Grand Total
Tingkat perputaran karyawan (turnover) pada tahun 2025 Employee turnover in 2025 was recorded at 12,46%.
tercatat sebesar 12,46%. Dalam merespons dinamika In response to this dynamic, the Company proactively
tersebut, Perseroan secara proaktif memanfaatkan data utilizes turnover data, exit interview results, and internal
turnover, hasil exit interview, serta umpan balik internal feedback to strengthen retention strategies through
untuk memperkuat strategi retensi melalui analisis the analysis of various demographic and operational
berbagai parameter demografis dan operasional. Hasil parameters. The evaluation results serve as the basis
evaluasi ini menjadi dasar dalam mengidentifikasi area for identifying areas of improvement in remuneration
perbaikan pada kebijakan remunerasi, pengembangan policies, career development pathways, and employee
jalur karier, serta berbagai inisiatif kesejahteraan guna welfare initiatives, with the aim of strengthening talent
memperkuat retensi talenta dan meningkatkan daya retention and enhancing the Company’s competitiveness.
saing Perseroan. [S-03] [401-1] [S-03] [401-1]
Perputaran Karyawan [S-03] [401-1]
Employee Turnover
2025
Perputaran Karyawan
Employee Turnover Laki-Laki Perempuan Jumlah
Male Female Total
Karyawan Masuk | New Employees 303 812 1.115
Karyawan Keluar | Employees Leaving
Pensiun Alami | Natural Retirement 55 54 109
Meninggal | Deceased 6 9 15
Mengundurkan Diri | Resignation 226 790 1.016
Diberhentikan karena melakukan pelanggaran 3 12 15
Terminated due to Violations
Cacat tetap total | Permanent Disability 8 0 8
Pengakhiran Perjanjian Kerja Bersama | Collective Labor 27 4 31
Agreement Termination
Jumlah Keseluruhan | Grand Total 325 869 1.194
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Remunerasi dan Tunjangan Karyawan Employee Remuneration and Allowance
Perseroan menerapkan sistem remunerasi yang adil The Company implements a fair and competitive
dan kompetitif dengan memastikan seluruh karyawan remuneration system, ensuring that all employees receive
menerima upah di atas ketentuan minimum yang berlaku wages above the applicable minimum wage standards in
di setiap wilayah operasional. Sejalan dengan prinsip equal each operational region. In line with the principle of equal
pay for equal work, Perseroan secara konsisten menerapkan pay for equal work, the Company consistently applies
kesetaraan upah tanpa diskriminasi gender, dengan rasio wage equality without gender discrimination, with the
gaji pokok dan remunerasi antara karyawan perempuan ratio of basic salary and remuneration between female
dan laki-laki tercatat seimbang (1:1). Untuk menjaga and male employees recorded as balanced at 1:1. To
daya saing (competitiveness), Perseroan juga melakukan maintain competitiveness, the Company regularly reviews
peninjauan berkala terhadap struktur pengupahan dengan its wage structure by considering economic indicators
mempertimbangkan indikator ekonomi serta laju inflasi and inflation rates to ensure that employee welfare and
guna memastikan tingkat kesejahteraan dan kepuasan kerja job satisfaction remain well maintained.
karyawan tetap terjaga secara optimal.[F.20][3-3, 202-1, 405-2] [F.20][3-3, 202-1, 405-2]
Selain kompensasi finansial, Perseroan menyediakan In addition to financial compensation, the Company
berbagai tunjangan dan fasilitas bagi karyawan, antara provides various benefits and facilities to employees,
lain tunjangan kesehatan, jaminan keselamatan kerja, including health benefits, occupational safety coverage,
serta fasilitas pendukung lainnya yang disesuaikan dengan and supporting facilities tailored to job levels. The
jenjang jabatan. Penyediaan benefit ini merupakan bagian provision of these benefits is part of the Company’s
dari upaya Perseroan dalam meningkatkan kesejahteraan efforts to enhance employee welfare while supporting
karyawan sekaligus mendukung produktivitas dan productivity and sustainable organizational performance.
keberlanjutan kinerja organisasi. [401-2] [401-2]
Perbandingan Upah Minimum Berdasarkan Wilayah Asal dan Jenis Kelamin [F.20][202-1]
Comparison of Minimum Wage by Region and Gender
Wilayah Upah Minimum Daerah (UMP) Laki-Laki Perempuan
Region Provincial Minimum Wage Male Female
DKI Jakarta | DKI Jakarta 5.396.761 113,40% 107,50%
Jawa Tengah | Central Java 2.332.350 101,40% 101,10%
Jawa Timur | East Java 4.961.753 109,80% 101,40%
Jawa Barat | West Java 4.482.914 104,50% 106,90%
Sumatera Selatan | South Sumatra 3.916.635 102,10% 102,90%
Sumatera Utara | North Sumatra 3.634.594 100,00% 108,00%
Sumatera Barat | West Sumatra 2.994.193 100,00% 100,00%
Kalimantan Timur | East Kalimantan 3.724.437 102,70% 100,00%
Kalimantan Selatan | South Kalimantan 3.496.195 100,00% 100,00%
Sulawesi Selatan | South Sulawesi 3.880.137 100,30% 100,30%
Bali Nusra | Bali Nusra 3.298.116 104,10% 107,20%
Hak Cuti Melahirkan Parental Leave
Perseroan menjamin pemenuhan hak cuti melahirkan dan The Company ensures the fulfillment of maternity and
cuti pendampingan sebagai bagian dari upaya mendukung paternity leave rights as part of its efforts to support
keseimbangan kehidupan kerja dan keluarga (work- employees’ work–life balance. In accordance with the
life balance) bagi karyawan. Mengacu pada Peraturan Company Regulation and the Collective Labor Agreement
Perusahaan dan Perjanjian Kerja Bersama (PKB), Perseroan (CLA), the Company provides three months of maternity
memberikan cuti melahirkan selama 3 bulan bagi karyawan leave for female employees and two working days
perempuan serta cuti pendampingan selama 2 hari kerja of paternity leave for male employees. In addition,
bagi karyawan laki-laki. Selain itu, hak cuti datang bulan menstrual leave and miscarriage leave are granted in
dan cuti keguguran juga diberikan sesuai dengan ketentuan accordance with applicable labor regulations.
peraturan ketenagakerjaan yang berlaku.
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Pada tahun 2025, sebanyak 291 karyawan telah In 2025, a total of 291 employees utilized these leave
memanfaatkan hak cuti tersebut, yang terdiri dari entitlements, consisting of 219 male employees and
219 karyawan laki-laki dan 72 karyawan perempuan. 72 female employees. The Company also recorded
Perseroan juga mencatat tingkat kembali bekerja (return an excellent return-to-work rate of 99.7%, reflecting
to work rate) yang sangat baik, yaitu sebesar 99,7%, a supportive work environment and the Company’s
yang mencerminkan lingkungan kerja yang suportif serta commitment to maintaining career sustainability and
komitmen Perseroan dalam menjaga keberlanjutan karier talent retention. [401-3]
dan retensi talenta. [401-3]
Cuti Melahirkan [401-3]
Parental leave
Cuti Melahirkan 2025 2024
Parental leave
Laki-Laki Perempuan Jumlah Laki-Laki Perempuan Jumlah
Male Female Total Male Female Total
Jumlah karyawan yang berhak mendapatkan cuti 4.610 2.381 6.991 4.566 2.545 7.111
melahirkan
Employees entitled to the leave
Jumlah karyawan yang mengambil cuti melahirkan 219 72 291 255 58 313
Employees taking the leave in the fiscal year
Jumlah karyawan yang kembali bekerja 219 71 290 255 58 313
Employees returning to work after taking the leave
Jumlah karyawan yang kembali bekerja setelah cuti 207 65 272 244 54 298
melahirkan berakhir, yang masih dipekerjakan 12
bulan setelah kembali bekerja
Employees still at work 12 months after taking the
leave
Tingkat Kembali Bekerja | Return to Work Rate 100% 98,6% 99,7% 100% 100% 100%
Tingkat Retensi | Retention Rate 94,5% 91,5% 93,8% 95,7% 93,1% 95,2%
Antidiskriminasi Anti-Discrimination
Perseroan berkomitmen mewujudkan lingkungan kerja The Company is committed to fostering an inclusive and
yang inklusif, setara, serta bebas dari diskriminasi dan equitable workplace that is free from discrimination and
kekerasan bagi seluruh karyawan. Komitmen ini diperkuat violence for all employees. This commitment is reinforced
melalui penerapan Kode Etik serta kebijakan khusus through the implementation of the Code of Ethics and
mengenai keberagaman dan pencegahan pelecehan specific policies on diversity and the prevention of sexual
seksual yang selaras dengan pedoman Kementerian harassment that align with the guidelines of the Ministry
Ketenagakerjaan dan Organisasi Perburuhan Internasional of Manpower and the International Labour Organization
(ILO). Kebijakan tersebut diintegrasikan dalam berbagai (ILO). These policies are integrated into various human
praktik pengelolaan sumber daya manusia, mulai dari resource management practices, including objective
proses rekrutmen yang objektif tanpa kriteria non- recruitment processes without irrelevant criteria, merit-
relevan, pengelolaan karier berbasis meritokrasi, hingga based career management, and the fair and equitable
pemenuhan hak-hak karyawan secara adil dan setara. [3-3] fulfillment of employee rights. [3-3]
Untuk menjamin akuntabilitas, Perseroan menyediakan To ensure accountability, the Company provides reporting
mekanisme pelaporan bagi karyawan yang menemukan mechanisms for employees who identify indications
indikasi diskriminasi atau tindakan tidak etis melalui of discrimination or unethical conduct through the
whistleblowing system maupun fungsi Human Capital. Setiap whistleblowing system as well as the Human Capital
laporan ditindaklanjuti secara terstruktur dengan jangka function. Each report is addressed through a structured
waktu penyelesaian maksimal 14 hari kerja, yang mencakup process with a maximum resolution period of 14 working
proses penelaahan awal, investigasi, hingga pemberian days, which includes preliminary review, investigation,
perlindungan kepada pelapor dari potensi tindakan balas and protection for whistleblowers from potential
dendam. Sepanjang tahun 2025, tidak terdapat laporan retaliation. Throughout 2025, there were no official
resmi terkait tindakan diskriminasi di lingkungan Perseroan. reports of discrimination within the Company. [2-16]
[2-16]
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Sebagai langkah preventif, Perseroan secara berkala As a preventive measure, the Company periodically
menyelenggarakan pelatihan terkait pencegahan conducts training on anti-discrimination and human
diskriminasi dan hak asasi manusia (HAM) yang hingga rights, which has currently reached more than 50% of
saat ini telah menjangkau lebih dari 50% karyawan. Ke employees. Going forward, the Company is committed
depan, Perseroan berkomitmen untuk terus memperluas to expanding the coverage of these training programs
cakupan program pelatihan tersebut guna memperkuat to further strengthen a safe, inclusive, and supportive
budaya kerja yang aman, inklusif, dan suportif bagi workplace culture for all employees. [406-1]
seluruh karyawan. [406-1]
Kesejahteraan Karyawan Employee Wellbeing
Perseroan meyakini bahwa ketangguhan organisasi The Company believes that organizational resilience is
berakar pada talenta yang sejahtera dan produktif. Melalui rooted in prosperous and productive talent. Through
empat pilar utama employee wellbeing, yaitu kesehatan, four main pillars of employee wellbeing, health, financial,
finansial, edukasi, dan sosial, Perseroan menyelaraskan educational, and social wellbeing, the Company aligns
kebutuhan profesional serta personal karyawan. employees’ professional and personal needs. This holistic
Pendekatan holistik ini memastikan terciptanya sinergi approach ensures the optimal synergy between work
optimal antara produktivitas kerja dan kesejahteraan productivity and individual wellbeing.
individu.
Wellbeing Program
KESEHATAN
HEALTH
• Kegiatan webinar kesehatan fisik dan mental yang diadakan secara
berkala
• Layanan konsultasi kesehatan oleh dokter okupasi Perusahaan
• Layanan konseling psikologis bekerja sama dengan mitra pihak ketiga
• Pemeriksaan kesehatan berkala bagi karyawan
• Kegiatan edukasi kesehatan di unit kerja
• Regular webinars on physical and mental health
• Occupational health consultation services provided by the
Company’s occupational physician
• Psychological counseling services in collaboration with third-party
partners
• Health education activities at work units
FINANSIAL
FINANCIAL
• Webinar literasi dan perencanaan keuangan yang dilaksanakan
secara berkala
• Edukasi pengelolaan keuangan dan investasi bekerja sama
dengan mitra
• Layanan konsultasi finansial bagi karyawan
• Regular webinars on financial literacy and financial planning
• Financial and investment management education in collaboration
with partners
• Financial consultation services for employees
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SOSIAL
SOCIAL
• Program donasi dan kegiatan sosial
kemasyarakatan
• Kegiatan donor darah
• Bantuan kemanusiaan saat terjadi bencana
• Fasilitasi kegiatan komunitas karyawan di
bidang olahraga dan keagamaan
• Donation programs and community social
activities
• Blood donation activities
• Humanitarian assistance during disasters
• Facilitation of employee community
activities in sports and religious fields
PENDIDIKAN
EDUCATION
• Program persiapan masa pensiun
• Program dukungan pendidikan bagi
keluarga karyawan
• Webinar pengembangan diri dan
keterampilan personal
• Sesi berbagi pengetahuan antar karyawan
• Retirement preparation programs
• Educational support programs for
employees
• Personal development and skills
development webinars
• Knowledge-sharing sessions among
employees
Persiapan Masa Pensiun Retirement Preparation
Perseroan menetapkan usia pensiun wajib pada 55 tahun The Company establishes a mandatory retirement age of
sesuai Peraturan Perusahaan/Perjanjian Kerja Bersama. 55 years in accordance with the Company Regulation and
Menjelang masa purna tugas, karyawan mengikuti the Collective Labor Agreement. As employees approach
program Masa Persiapan Pensiun (MPP) yang dirancang retirement, they participate in the Retirement Preparation
untuk membantu perencanaan transisi secara lebih Program (MPP) designed to help them plan their transition
terstruktur. Pada tahun 2025, program ini diikuti oleh 5 in a more structured manner. In 2025, the program was
karyawan level Manajer serta 22 karyawan level Pelaksana attended by 5 employees at the Manager level and 22
hingga Supervisor. Melalui MPP, karyawan memperoleh employees at the Staff to Supervisor level. Through the MPP
pembekalan yang diperlukan agar dapat memasuki masa program, employees receive the necessary preparation to
pensiun dengan persiapan yang lebih matang. [201-3] enter retirement with better readiness. [201-3]
Pengaturan Waktu Kerja Working Time Arrangements
Perseroan menetapkan pengaturan waktu kerja yang The Company establishes working time arrangements in
mengacu pada ketentuan peraturan ketenagakerjaan accordance with applicable labor regulations. Standard
yang berlaku. Standar waktu kerja ditetapkan selama 40 working hours are set at 40 hours per week, with a five-day
jam per minggu dengan skema 5 hari kerja bagi karyawan workweek for head office employees and manufacturing
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kantor pusat dan fungsi pendukung manufaktur, serta 6 support functions, and a six-day workweek with a shift
hari kerja dengan sistem shift bagi karyawan pada fungsi system for employees in production and distribution
produksi dan distribusi. Pekerjaan yang dilakukan di functions. Work performed beyond normal working
luar jam kerja normal dikategorikan sebagai lembur dan hours is categorized as overtime and is implemented in
dilaksanakan sesuai ketentuan perundang-undangan yang accordance with applicable legal provisions. All working
berlaku. Seluruh pelaksanaan pengaturan waktu kerja time arrangements and overtime practices are carried
dan lembur tersebut dijalankan dengan memperhatikan out with due consideration for occupational safety
aspek keselamatan, kesehatan kerja, serta berada dalam and health and under the supervision of the relevant
pengawasan instansi berwenang. authorities.
Larangan Pekerja Anak & Pekerja Paksa Prohibition of Child Labor and Forced Labor
Perseroan berkomitmen untuk menghapuskan praktik The Company is committed to eliminating child labor
pekerja anak dan kerja paksa di seluruh wilayah and forced labor practices across all operational areas
operasional sebagai wujud penghormatan terhadap Hak as a manifestation of its respect for Human Rights. In
Asasi Manusia. Sesuai dengan persyaratan umum calon accordance with general employment requirements, the
karyawan, Perseroan menetapkan batas usia minimum Company sets a minimum employment age of 18 years,
18 tahun yang diverifikasi ketat melalui identitas resmi which is strictly verified through official identification
sebelum perekrutan untuk memastikan tidak ada pekerja prior to recruitment to ensure that no underage workers
di bawah umur. Selain itu, larangan terhadap segala are employed. In addition, the prohibition of all forms
bentuk kerja paksa telah diatur secara eksplisit dalam of forced labor is explicitly regulated in Article 34 of
Pasal 34 Peraturan Perusahaan untuk memastikan seluruh the Company Regulation, ensuring that all employment
hubungan kerja berjalan secara sukarela dan sesuai dengan relationships are conducted voluntarily and in accordance
ketentuan hukum yang berlaku. [F.19] [S-10] [3-3, 408-1, 409-1] with applicable legal provisions. [F.19] [S-10] [3-3, 408-1, 409-1]
Serikat Pekerja dan Perjanjian Kerja Bersama Labor Union and Collective Labor Agreement
Perseroan membangun hubungan industrial yang sehat dan The Company promotes healthy and equitable industrial
berkeadilan melalui Perjanjian Kerja Bersama (PKB) yang relations through the Collective Labor Agreement (CLA)
ditandatangani oleh perwakilan Manajemen dan Pimpinan signed by representatives of Management and the Work
Unit Kerja (PUK) Serikat Pekerja. PKB mengatur berbagai Unit Leadership of the Labor Union. The CLA regulates key
ketentuan utama hubungan kerja, antara lain remunerasi, aspects of employment relations, including remuneration,
sistem waktu kerja, cuti tahunan, fasilitas kesehatan, serta working time systems, annual leave, healthcare facilities,
norma kesusilaan di lingkungan kerja. Untuk memastikan and workplace ethics. To ensure transparency and
transparansi dan pemahaman yang menyeluruh, PKB comprehensive understanding, the CLA is distributed to
didistribusikan kepada karyawan dalam bentuk buku saku. employees in the form of a pocket handbook. The CLA is
Pembaruan PKB dilakukan sekurang-kurangnya setiap dua updated at least every two years to ensure its relevance
tahun agar tetap relevan dengan dinamika operasional to operational dynamics and prevailing labor regulations.
dan ketentuan ketenagakerjaan yang berlaku. Saat ini, PKB Currently, the 2025–2027 CLA period covers 2,952
periode 2025–2027 telah mencakup 2.952 karyawan di unit employees in the Pati, Gresik, and Sumedang business
bisnis Pati, Gresik, dan Sumedang. [2-30, 3-3] units. [2-30, 3-3]
Perseroan juga menghormati kebebasan berserikat serta The Company also respects freedom of association
menjalin kerja sama aktif dengan organisasi serikat pekerja and actively collaborates with labor unions as strategic
sebagai mitra dialog strategis, yang meliputi: [407-1] dialogue partners, including: [407-1]
• Serikat Pekerja Rokok Tembakau Makanan dan • Tobacco, Food, and Beverage Workers Union (RTMM)
Minuman (RTMM) SPSI pada Unit Bisnis Pati Coated SPSI at the Pati Coated Peanuts, Pati Roasted Peanuts,
Peanuts, Pati Roasted Peanuts, dan Gresik; and Gresik Business Units;
• Serikat Pekerja Kimia Energi Pertambangan Minyak • Chemical, Energy, Mining, Oil and Gas, and General
Bumi dan Umum (KEP MBU) KSPI pada Unit Bisnis Workers Union (KEP MBU) KSPI at the Gresik Business
Gresik; Units;
• Serikat Pekerja Gabungan Organisasi Pekerja Seluruh • All-Indonesia Workers Organization Federation (GOBSI)
Indonesia (GOBSI) pada Unit Bisnis Sumedang. at the Sumedang Business Units;
• Serikat Pekerja Kimia Energi Pertambangan (SP KEP) • Chemical, Energy and Mining Workers Union (SP KEP)
pada Garuda Beverage Sukses; at Garuda Beverage Sukses;
• Serikat Pekerja Logam – Federasi Serikat Pekerja Metal • Metal Workers Union – Federation of Indonesian Metal
Indonesia (SPL-FSPMI) pada Garuda Beverage Sukses; Workers Unions (SPL-FSPMI) at Garuda Beverage
Sukses;
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• Serikat Pekerja Rokok Tembakau Makanan dan Minuman • Tobacco, Food and Beverage Workers Union (SP
(SP RTMM-SPSI) pada Garuda Beverage Sukses; RTMM-SPSI) at Garuda Beverage Sukses;
• Serikat Pekerja Aneka Industri – Federasi Serikat • Miscellaneous Industry Workers Union – Federation
Pekerja Metal Indonesia (SPAI-FSPMI) pada Garuda of Indonesian Metal Workers Unions (SPAI-FSPMI) at
Beverage Sukses; Garuda Beverage Sukses;
• Serikat Pekerja Triteguh Manunggal Sejati (SP-TRMS) • Triteguh Manunggal Sejati Workers Union (SP-TRMS)
pada Garuda Beverage Sukses; at Garuda Beverage Sukses;
• Pengurus Komisariat Federasi Serikat Buruh Makanan, • Commissariat Board of the Federation of Food,
Minuman, Pariwisata, Restoran, Hotel, dan Tembakau Beverage, Tourism, Restaurant, Hotel, and Tobacco
(PK-FSB-KAMIPARHO) pada Garuda Beverage Sukses; Workers Unions (PK-FSB-KAMIPARHO) at Garuda
dan Beverage Sukses; and
• Pimpinan Unit Kerja Serikat Pekerja Aneka Industri – • Work Unit Leadership of the Miscellaneous Industry
Federasi Serikat Pekerja Metal Indonesia (PUK SPAI- Workers Union – Federation of Indonesian Metal Workers
FSPMI) Mulia Boga Raya. Unions (PUK SPAI-FSPMI) at Mulia Boga Raya.
Setiap pembaruan PKB dirundingkan sekurang-kurangnya Each renewal of the CLA is negotiated at least six
enam bulan sebelum masa berlaku berakhir melalui months before its expiration, through the exchange of
pertukaran draf berbasis data yang akuntabel. Selain accountable data-based drafts. In addition, if significant
itu, apabila terdapat perubahan operasional yang operational changes occur, the Company is committed
signifikan, Perseroan berkomitmen untuk menyampaikan to providing prior written notification to employees to
pemberitahuan tertulis terlebih dahulu kepada karyawan ensure transparency and clarity of information. This
guna memastikan transparansi dan kejelasan informasi. practice reinforces the Company’s commitment to
Praktik ini mempertegas komitmen Perseroan dalam building positive, transparent, and equitable industrial
membangun hubungan industrial yang positif, transparan, relations for all parties. [402-1]
dan berkeadilan bagi seluruh pihak. [402-1]
Pelatihan dan Pengembangan Kemampuan Training and Development of Employee
Karyawan [F.22][404-2] Capabilities
Perseroan memposisikan pengembangan Sumber The Company positions Human Capital development as a
Daya Manusia (SDM) sebagai investasi strategis untuk strategic investment to ensure business sustainability while
memastikan keberlanjutan bisnis sekaligus mempercepat accelerating leadership regeneration. This commitment is
regenerasi kepemimpinan. Komitmen ini diwujudkan realized through the provision of equitable, transparent,
melalui penyediaan akses pengembangan yang setara, and inclusive development opportunities for employees
transparan, dan inklusif bagi karyawan di seluruh jenjang at all organizational levels. [3-30]
organisasi. [3-30]
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Dalam implementasinya, Perseroan menerapkan In its implementation, the Company adopts the 70-20-
kerangka pembelajaran 70-20-10, yaitu pelatihan formal 10 learning framework, consisting of formal training
melalui kelas dan e-learning (10%), pembelajaran melalui through classes and e-learning (10%), learning through
coaching dan mentoring dalam pelaksanaan tugas (20%), coaching and mentoring in task execution (20%), and
serta penerapan langsung melalui project assignment di direct application through project assignments in the
tempat kerja (70%) yang diakhiri dengan evaluasi hasil. workplace (70%), followed by outcome evaluation.
Sepanjang tahun 2025, program pelatihan ini telah Throughout 2025, the training program was attended by
diikuti oleh 13.349 karyawan dengan total 188.946 jam 13,349 employees with a total of 188,946 training hours.
pelatihan. [F.22] [404-2] [F.22] [404-2]
Untuk memastikan pengembangan yang terarah, To ensure targeted development, the Company designs
Perseroan merancang kurikulum pembelajaran a comprehensive learning curriculum that supports each
komprehensif yang mendukung setiap fase perjalanan phase of employees’ career journeys through three main
karier karyawan melalui tiga fokus utama. focus areas.
Kurikulum Pembelajaran
Learning Curriculum
Kurikulum Budaya | Cultural Curriculum
Penyelarasan nilai pribadi karyawan dengan nilai inti Perseroan melalui internalisasi Mindfulness-
Based Business, Garudafood Leader Traits, keberlanjutan, dan etika bisnis.
Alignment of employees’ personal values with the Company’s core values through the
internalization of Mindfulness-Based Business, Garudafood Leader Traits, sustainability.
Kurikulum Pengembangan Kapabilitas | Capability Development
Penguatan kompetensi umum dan teknis sesuai standar posisi melalui pelatihan pada fungsi
utama seperti Manufaktur, Supply Chain Management (SCM), dan Keuangan.
Strengthening of general and technical competencies according to position standards through
training in key functions such as Manufacturing, Supply Chain Management (SCM), and Finance.
Kurikulum Leadership Uplift | Leadership Uplift Curriculum
Program akselerasi talenta potensial melalui jalur pengembangan kepemimpinan berjenjang,
mulai dari Young Talent Development Program (YTDP), Manager Development Program (MDP),
Senior Manager Development Program (SMDP), hingga Leadership Transformation Program (LTP).
Acceleration programs for high-potential talents through tiered leadership development pathways,
including the Young Talent Development Program (YTDP), Manager Development Program (MDP),
Senior Manager Development Program (SMDP), and Leadership Transformation Program (LTP).
Perseroan terus memperkuat pengembangan kompetensi The Company continues to strengthen employee
karyawan sebagai bagian dari transformasi menuju competency development as part of its transformation
organisasi berbasis pengetahuan (knowledge-based toward a knowledge-based organization. In 2025,
organization). Pada tahun 2025, rata-rata jam pelatihan the average training hours per employee increased
per karyawan meningkat signifikan dari 9,98 jam menjadi significantly from 9.98 hours to 14.15 hours, representing
14,15 jam atau naik sebesar 41,87%. Peningkatan a 41.87%. increase. Capacity building was also evident at
kapasitas juga terlihat pada level kepemimpinan. Rata- the leadership level. The average training hours for Senior
rata jam pelatihan Senior Management meningkat dari Management increased from 18.63 hours to 43.41 hours,
18,63 jam menjadi 43,41 jam, sementara pada level while at the Executive level it increased from 22.77 hours
Executives meningkat dari 22,77 jam menjadi 37,61 jam, to 37.61 hours, demonstrating the Company’s focus on
yang menunjukkan fokus Perseroan dalam memperkuat strengthening the strategic competencies of its leaders
kompetensi strategis pimpinan serta mendukung and supporting leadership succession readiness in the
kesiapan suksesi kepemimpinan di masa depan. [F.22] future. [F.22]
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Pelatihan dan Pendidikan Berdasarkan Gender dan Level Jabatan [404-1]
Training and Education by Gender and Position Level
2025 2024
Uraian Jumlah Jam Rata-Rata Jumlah Jam Rata-Rata
Uraian Karyawan Pelatihan Average Karyawan Pelatihan Average
Total Training Total Training
Employees Hours Employees Hours
Keseluruhan | Overall 13.349 188.946 14,15 11.721 116.937 9,98
Berdasar Jenis Kelamin | By Gender
Perempuan | Female 5.796 68.020 11,74 4.030 46.774 11,61
Laki-Laki | Male 7.553 120.926 16,01 7.691 70.163 9,12
Berdasar Kategori Jabatan | By Position Level
Eksekutif | Executive 31 1.166 37,61 26 592 22,77
Manajemen Senior | Senior Management 87 3.777 43,41 82 1.528 18,63
Manajer | Manager 413 6.596 15,97 399 10.860 27,22
Supervisor | Supervisor 1.059 21.778 20,56 936 11.274 12,04
Staf | Staff 3.662 69.778 19,05 3.302 28.779 8,72
Operator | Operator 8.907 85.851 10,60 6.976 63.904 9,16
Perseroan menyelenggarakan penilaian kompetensi dan The Company conducts periodic competency assessments
tinjauan karier secara berkala sebagai dasar penyusunan and career reviews as the basis for developing a
Individual Development Plan (IDP) yang terukur bagi setiap measurable Individual Development Plan (IDP) for each
karyawan. Pada tahun 2025, mekanisme penilaian formal employee. In 2025, this formal evaluation mechanism
ini telah menjangkau 44% tenaga kerja di seluruh lokasi covered 44% of the workforce across all operational
operasional. Pendekatan ini memastikan setiap karyawan locations. This approach ensures that every employee
memiliki jalur pengembangan yang jelas untuk mendukung has a clear development pathway to support optimal
kontribusi optimal bagi kemajuan organisasi. [404-1, 404-2] contributions to the organization’s growth. [404-1, 404-2]
Human Resources Information System (HRIS)
Sebagai bagian dari komitmen terhadap penerapan prinsip environmental, social, and
governance (ESG) serta pengelolaan human capital yang berkelanjutan, Perseroan melakukan
pengkinian aplikasi HRIS untuk memperkuat tata kelola, transparansi, dan akuntabilitas
pengelolaan SDM. Sistem ini mengintegrasikan berbagai proses utama, mulai dari administrasi
karyawan, penggajian, manajemen kinerja, hingga pelaporan dalam satu platform terpusat
sehingga mendukung kualitas data, pengendalian internal, serta pengambilan keputusan
manajemen berbasis informasi yang akurat. Selain meningkatkan kepatuhan terhadap ketentuan
ketenagakerjaan dan perlindungan data pribadi, pengkinian HRIS juga memberikan kemudahan
akses layanan SDM bagi karyawan melalui fitur employee self-service, sekaligus meningkatkan
efisiensi proses dan transparansi informasi di lingkungan kerja.
As part of its commitment to implementing Environmental, Social, and Governance (ESG) principles and
sustainable human capital management, the Company has upgraded its Human Resources Information System
(HRIS) to strengthen governance, transparency, and accountability in human resource management. The system
integrates key processes, including employee administration, payroll, performance management, and reporting,
into a centralized platform, thereby improving data quality, internal control, and management decision-making
based on accurate information. In addition to enhancing compliance with labor regulations and personal data
protection, the HRIS upgrade also improves employee access to HR services through employee self-service
features, while increasing operational efficiency and transparency of information within the workplace.
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Kesehatan dan Keselamatan Kerja
Occupational Health and Safety
Perseroan menempatkan Kesehatan dan Keselamatan The Company places Occupational Health and Safety
Kerja (K3) sebagai prioritas dalam operasional. Komitmen (OHS) as a priority in its operations. This commitment is
ini diwujudkan melalui penerapan Sistem Manajemen implemented through the application of an integrated
Keselamatan dan Kesehatan Kerja (SMK3) yang Occupational Health and Safety Management System
terintegrasi, mencakup pengendalian risiko, peningkatan (OHSMS), which includes risk control, competency
kompetensi, audit berkala, serta pemantauan kinerja development, periodic audits, and safety performance
keselamatan. Pendekatan tersebut dilaksanakan secara monitoring. This approach is consistently implemented
konsisten di seluruh area operasional untuk memastikan across all operational areas to ensure protection for
perlindungan bagi karyawan, kontraktor, dan pekerja alih employees, contractors, and outsourced workers in
daya sesuai ketentuan yang berlaku. [3-3] accordance with applicable regulations. [3-3]
Implementasi Sistem Manajemen Keselamatan Implementation of the Occupational Health
dan Kesehatan Kerja (SMK3) [403-8] and Safety Management System (OHSMS) [403-8]
Perseroan menegaskan keselamatan dan kesehatan kerja The Company emphasizes occupational safety and health
(K3) sebagai fokus utama dalam menjalankan kegiatan (OHS) as a primary focus in carrying out its operational
operasional. Selain merupakan kewajiban Perseroan, activities. Besides being a Company obligation, strong
penerapan K3 yang kuat juga mendukung peningkatan OHS implementation also supports increased productivity
produktivitas serta kualitas kinerja karyawan. Oleh karena and the quality of employee performance. Therefore, the
itu, Perseroan berkomitmen menyediakan perlindungan Company is committed to providing OHS protection for all
K3 bagi seluruh karyawan dengan memastikan kepatuhan employees by ensuring compliance with applicable OHS
terhadap regulasi K3 yang berlaku. [F.21] [S-11][403-8] regulations. [F.21] [S-11][403-8]
Dalam mendukung implementasi tersebut, Perseroan To support this implementation, the Company has
membentuk Panitia Pembina Keselamatan dan Kesehatan established an Occupational Health and Safety Committee
Kerja (P2K3) di setiap unit operasional yang terdiri dari (P2K3) in each operational unit, consisting of representatives
perwakilan manajemen dan karyawan. Sekretaris P2K3 from management and employees. The P2K3 Secretary
memiliki sertifikasi Ahli K3 Umum dari Kementerian holds General OHS Expert certification from the Ministry of
Ketenagakerjaan dan mengikuti pelatihan pendukung Manpower and participates in other supporting OHS training
lainnya di bidang K3. Struktur ini memastikan koordinasi, programs. This structure ensures systematic coordination,
pengawasan, dan tindak lanjut atas isu keselamatan supervision, and follow-up on safety issues at each facility.
dilakukan secara sistematis di setiap fasilitas. [403-5] [403-5]
Selain penguatan struktur internal, Perseroan melaksanakan In addition to strengthening internal structures, the Company
audit eksternal melalui lembaga tersertifikasi pada 11 conducts external audits through certified institutions at
unit bisnis yang telah memperoleh sertifikasi SMK3 dari 11 business unit that have obtained SMK3 certification
Kementerian Ketenagakerjaan. Audit tersebut dilakukan from the Ministry of Manpower. These audits assess
untuk menilai kesesuaian penerapan standar K3 serta compliance with OHS standards and ensure adherence
memastikan pemenuhan ketentuan yang berlaku. to applicable regulations. Periodic inspections cover work
Pemeriksaan berkala mencakup aktivitas kerja, kondisi activities, workplace environmental conditions, and the
lingkungan kerja, dan penerapan prosedur kerja, sehingga implementation of work procedures to ensure consistent
aspek keselamatan karyawan dapat terjaga secara konsisten. employee safety.
Pencapaian Sertifikasi K3 2025
OHS Certification Achievements 2025
45001
Seluruh unit bisnis telah tersertifikasi SMK3
All business unit have obtained OHSMS certification
Semua unit bisnis telah mengimplementasikan
Contractor Safety Management System (CSMS)
All business units have implemented the Contractor
Safety Management System (CSMS)
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Perseroan juga menerapkan pengendalian sesuai hirarki The Company also implements controls in accordance
pengendalian risiko untuk mewujudkan lingkungan with the risk control hierarchy to ensure a safe work
kerja yang aman. Kegiatan K3 yang dilakukan Perseroan environment. The Company’s OHS activities focus on zero
berfokus pada zero lost time injury: [403-1] lost time injury: [403-1]
1. Pencegahan | Prevention
• Pelaporan perilaku dan kondisi tidak aman di area kerja. | Reporting of unsafe
behaviors and conditions in the workplace.
• Inspeksi K3L rutin di seluruh fasilitas. | Routine OHS inspections across all facilities.
• Analisis dan pengendalian risiko untuk mencegah kecelakaan kerja. | Risk
analysis and control to prevent workplace accidents.
2. Kesiapsiagaan | Emergency Preparedness
• Pelatihan tanggap darurat dan penanggulangan bencana secara berkala.
Regular emergency response and disaster management training.
3. Kompetensi & Tata Kelola | Competency & Governance
• Pengembangan kompetensi K3L di seluruh level karyawan sesuai ketentuan
yang berlaku. | Development of OHS competencies across all employee levels in
accordance with applicable regulations.
• Penerapan kewajiban K3 bagi kontraktor dan pihak ketiga yang bekerja di
lingkungan Perseroan. | Implementation of OHS obligations for contractors and
third parties working within the Company’s environment.
• Pemantauan dan pengawasan berkala atas penerapan Sistem Manajemen
Kesehatan dan Keselamatan Kerja (SMK3). | Periodic monitoring and
supervision of the implementation of the Occupational Health and Safety
Management System (OHSMS).
Panitia Pembina Keselamatan dan Kesehatan Occupational Health and Safety Committee
Kerja
Tim Panitia Pembina Keselamatan dan Kesehatan Kerja The Occupational Health and Safety Committee (P2K3)
(P2K3) yang dibentuk Perseroan berperan dalam mengawal established by the Company plays a role in overseeing
penerapan standar keselamatan dan kesehatan kerja di the implementation of occupational health and safety
seluruh lokasi operasional sesuai dengan Sistem Manajemen standards across all operational locations in accordance
Keselamatan dan Kesehatan Kerja (SMK3) berdasarkan with the Occupational Health and Safety Management
Peraturan Pemerintah No.50 Tahun 2012. Dalam System (SMK3) based on Government Regulation No. 50 of
menjalankan fungsinya, P2K3 melakukan pemantauan 2012. In carrying out its functions, the committee conducts
dan evaluasi pelaksanaan K3 melalui inspeksi rutin di area monitoring and evaluation of OHS implementation
kerja, mendorong partisipasi serta konsultasi karyawan through routine workplace inspections, encourages
melalui pengarahan keselamatan dan rapat bulanan, serta employee participation and consultation through safety
melakukan investigasi terhadap setiap insiden kecelakaan briefings and monthly meetings, and investigates every
kerja untuk menghasilkan rekomendasi tindakan perbaikan workplace incident to produce recommendations for
kepada manajemen. Pelaksanaan peran tersebut diperkuat corrective actions to management. This role is reinforced
oleh kebijakan Keselamatan, Kesehatan Kerja, dan by the Company’s Safety, Health, and Environment (SHE)
Lingkungan (K3L) sebagai berikut: [403-4, 403-5] Policy, which includes: [403-4, 403-5]
• Memastikan kepatuhan terhadap seluruh peraturan • Ensuring compliance with all laws and other
perundang-undangan serta persyaratan lain yang terkait requirements related to SHE while maintaining a spirit
dengan K3L, disertai semangat perbaikan berkelanjutan. of continuous improvement.
• Meningkatkan pengetahuan dan membangun • Increasing knowledge and awareness among all
kesadaran seluruh karyawan agar berpartisipasi aktif employees to actively participate in the implementation
dalam penerapan K3L, sehingga terbentuk budaya of SHE, thereby establishing a safe work culture in their
kerja yang aman di area kerja masing-masing. respective workplaces.
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• Menjamin karyawan melaksanakan pengawasan, • Ensuring employees conduct supervision, prevention,
pencegahan, dan perbaikan atas potensi kejadian and corrective actions for potential risk incidents in a
berisiko secara terstruktur dan konsisten, serta structured and consistent manner while implementing
melakukan pengendalian operasional guna mendukung operational controls to support SHE performance.
pencapaian kinerja K3L.
• Mewajibkan seluruh mitra kerja Perseroan, termasuk • Requiring all business partners, including visitors, to
pengunjung (tamu), untuk mematuhi standar K3L yang comply with the Company’s established SHE standards.
telah ditetapkan.
• Mendukung pencapaian SDGs melalui program • Supporting the achievement of the Sustainable
pengurangan polusi, optimalisasi penggunaan sumber Development Goals (SDGs) through pollution reduction
daya secara berkelanjutan, serta perlindungan programs, sustainable resource optimization,
keanekaragaman hayati dan ekosistem sekitar melalui protection of biodiversity and surrounding ecosystems,
pengurangan emisi dan limbah, serta peningkatan emission and waste reduction, and improved water
efisiensi air. efficiency.
Identifikasi Bahaya dan Manajemen Hazard Identification and Safety Management
Keselamatan
Perseroan mewajibkan identifikasi bahaya dan penilaian The Company requires periodic hazard identification and
risiko secara berkala melalui Job Safety Analysis (JSA) risk assessment through Job Safety Analysis (JSA) and
serta risk assessment, khususnya pada instalasi mesin risk assessments, particularly for the installation of new
baru atau perubahan alur kerja. Pengendalian risiko machinery or changes in work processes. Risk control
dilakukan berdasarkan hierarki K3 yang mencakup is implemented based on the occupational health and
eliminasi, substitusi, rekayasa teknik (engineering safety hierarchy, which includes elimination, substitution,
control), pengendalian administratif melalui SOP dan engineering controls, administrative controls through
instruksi kerja, serta penggunaan alat pelindung diri SOPs and work instructions, and use of Personal Protective
(APD). [403-2] Equipment (PPE). [403-2]
Eliminasi
Elimination
Hierarki
Pengendalian
Subtitusi
Risiko K3
Substitution
OHS Risk Control
Hierarchy
Rekayasa Teknik
Engineering Controls
Pengendalian Administratif
Administrative Controls
APD
PPE
Untuk memperkuat budaya keselamatan, Perseroan To strengthen the safety culture, the Company regularly
secara rutin menyelenggarakan pelatihan K3L bagi seluruh conducts SHE training for all employees, including
karyawan, termasuk simulasi pemadam kebakaran dan firefighting simulations and first aid training (P3K).
pertolongan pertama pada kecelakaan (P3K). Anggota Members of the Occupational Health and Safety
Panitia Pembina Keselamatan dan Kesehatan Kerja Committee (OHSC) are also provided with specialized
(P2K3) juga dibekali kompetensi khusus dalam investigasi competencies in work accident investigation and internal
kecelakaan kerja serta audit internal K3. [403-5] OHS audits. [403-5]
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Kompetensi personel K3 didukung oleh berbagai OHS personnel competencies are supported by various
sertifikasi teknis, mulai dari Ahli K3 (umum, lingkungan technical certifications, including OHS Experts (general,
kerja, dan listrik), Auditor SMK3, hingga sertifikasi occupational environment, and electrical), OHSMS Auditors,
operasional seperti SIO Forklift dan K3 Perancah. Untuk as well as operational certifications such as Forklift Operator
pekerjaan berisiko tinggi, Perseroan menerapkan License (SIO) and Scaffolding Safety Certification. For high-
prosedur pengendalian melalui persyaratan pra-kerja risk work, the Company implements control procedures
sebagai berikut: [403-7] through pre-work requirements, including: [403-7]
• Memastikan kondisi kesehatan pekerja sebelum • Ensuring workers’ health conditions before starting
memulai pekerjaan; work;
• Melaksanakan penilaian risiko (pre-task risk • Conducting pre-task risk assessments;
assessment);
• Mengajukan izin kerja (permit to work) yang disetujui • Submitting a permit to work approved by supervisors
atasan dan personel K3; serta and OHS personnel;
• Memenuhi standar peralatan kerja dan penggunaan • Meeting equipment standards and using appropriate
APD yang relevan. PPE.
Seluruh unit operasional Perseroan telah tersertifikasi All operational units of the Company have obtained
SMK3 dari Kementerian Ketenagakerjaan dengan audit OHSMS certification from the Ministry of Manpower,
eksternal yang dilakukan secara berkala. Kelayakan mesin with periodic external audits conducted regularly. The
produksi dan peralatan operasional juga diverifikasi feasibility of production machinery and operational
melalui sertifikasi oleh PJK3 (pihak ketiga) minimal satu kali equipment is also verified through PJK3 third-party
setiap tahun. Selain itu, kesiapsiagaan menghadapi kondisi certification at least once annually. In addition, emergency
darurat diperkuat melalui pembentukan Emergency preparedness is strengthened through the establishment
Response Team (ERT) yang memiliki kompetensi khusus of an Emergency Response Team (ERT) with specialized
di setiap lini proses, serta pelaksanaan simulasi tanggap competencies at each process line, as well as routine
darurat secara rutin setiap tahun. emergency response simulations conducted annually.
Apabila terjadi insiden, P2K3 melakukan investigasi If an incident occurs, the P2K3 conducts investigations
menggunakan metode systemic causes analysis technique using the Systemic Causes Analysis Technique (SCAT),
(SCAT) yang melibatkan berbagai pihak terkait dari involving relevant parties from operational staff to
tingkat pelaksana hingga manajemen. Sebagai bagian management. As part of its commitment to continuous
dari komitmen terhadap perbaikan berkelanjutan, pada improvement, during the reporting year the Company
tahun pelaporan Perseroan telah memasang lifeline pada installed lifeline systems on the roofs of all business unit
seluruh atap bangunan unit bisnis guna meminimalkan buildings to minimize the risk of falls from height.
risiko jatuh dari ketinggian.
Efektivitas implementasi K3 dipantau melalui inisiatif The effectiveness of OHS implementation is monitored
strategis K3L yang dievaluasi secara mingguan dan through SHE initiatives strategic, which are evaluated
bulanan. Karyawan juga didorong untuk berperan aktif weekly and monthly. Employees are also encouraged to
dalam melaporkan potensi bahaya atau memberikan actively report potential hazards or provide improvement
saran perbaikan melalui sistem observasi formal yang suggestions through a formal observation system that is
ditinjau langsung oleh manajemen. directly reviewed by management.
Memperkuat Budaya Aman dan Selamat [403-4] Strengthening a Safe Work Culture [403-4]
Perseroan membekali seluruh karyawan dengan The Company equips all employees with Occupational
pelatihan Keselamatan dan Kesehatan Kerja (K3) sebagai Health and Safety (OHS) training as a foundation for
fondasi dalam menjalankan aktivitas operasional secara conducting operational activities safely. This program
aman. Program ini dilaksanakan secara berkala dengan is implemented regularly with materials tailored to the
materi yang disesuaikan dengan profil risiko setiap unit risk profile of each work unit. For specific roles, such as
kerja. Untuk fungsi tertentu, seperti petugas P3K dan first aid officers and firefighting personnel, the Company
pemadam kebakaran, Perseroan mewajibkan pelatihan requires advanced training in accordance with applicable
lanjutan sesuai dengan standar dan ketentuan regulasi regulatory standards. In addition, employees performing
yang berlaku. Selain itu, karyawan yang melaksanakan high-risk work must comply with additional safety
pekerjaan berisiko tinggi diwajibkan memenuhi requirements to minimize the risk of incidents.
persyaratan keselamatan tambahan guna meminimalkan
potensi insiden.
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Sebagai bagian dari penguatan budaya keselamatan, As part of strengthening the safety culture, the Company
Perseroan menjalankan berbagai inisiatif strategis, antara implements several strategic initiatives, including:
lain:
• Mengembangkan strategi komunikasi dan kampanye • Developing adaptive safety communication strategies
keselamatan yang adaptif agar pesan-pesan K3 mudah and campaigns so that OHS messages are easily
dipahami serta dipraktikkan oleh seluruh karyawan. understood and practiced by all employees.
• Meningkatkan kompetensi dan kepatuhan melalui • Improving competencies and compliance through
program pelatihan, sertifikasi teknis, serta audit training programs, technical certifications, and periodic
keselamatan berkala untuk memastikan standar tetap safety audits to maintain established standards.
terjaga.
• Menerapkan sistem apresiasi dan sanksi guna • Implementing reward and sanction systems to
mendorong perilaku kerja yang bertanggung jawab encourage responsible work behavior while enforcing
sekaligus memberikan tindakan tegas atas pelanggaran strict action against violations of safety regulations.
aturan keselamatan.
• Menjaga kepatuhan pihak ketiga melalui standardisasi • Ensuring third-party compliance through standardized
prosedur manajemen keselamatan kontraktor Contractor Safety Management System (CSMS)
(contractor safety management system) di seluruh procedures across all operational areas.
area operasional.
Kinerja K3 OHS Performance
Pada tahun 2025, Perseroan berhasil menekan tingkat In 2025, the Company successfully reduced the workplace
kecelakaan kerja sebesar 44% dibandingkan tahun accident rate by 44% compared to the previous year.
sebelumnya. Perseroan mencatat frekuensi kecelakaan The Company recorded a workplace accident frequency
kerja sebesar 0,46 dengan frekuensi kecelakaan kerja dari rate of 0.46, with an employee accident frequency of
total pegawai sebesar 0,0007. Selain itu, tidak terdapat 0.0007. Furthermore, no serious or fatal workplace
kecelakaan kerja serius yang mengakibatkan cedera accidents occurred, resulting in a 0% serious injury rate
serius maupun fatal, sehingga persentasenya tercatat among total employees. These achievements reflect
sebesar 0% dari total pegawai. Capaian ini mencerminkan the effectiveness of the Company’s safety management
efektivitas penerapan sistem keselamatan kerja system and the strengthening of safety culture across
serta penguatan budaya keselamatan di seluruh area all operational areas. The Company also reduced the
operasional. Perseroan juga berhasil menekan tingkat workplace accident rate by 38.7% compared to the
kecelakaan kerja sebesar 38,7% dibandingkan tahun previous year. [S-06] [403-9]
sebelumnya. [S-06][403-9]
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Jenis Kecelakaan Kerja [S-06][403-9, 403-10]
Work Accident Type
Jenis Kecelakaan Kerja 2025 2024 2023
Work Accident Type
Karyawan Tetap Karyawan Tetap Karyawan Tetap
Permanent Permanent Permanent
Employees Employees Employees
Fatalitas (Cedera Fatal) | Fatality 0 0 0
Cedera yang Menghilangkan Waktu Kerja Produktif 3 1 4
Lost Time Injury
Cedera yang Tidak Menghilangkan Waktu Kerja Produktif 4 11 16
Non-Lost Time Injury
Jumlah | Total 7 12 20
Total Tingkat Insiden yang Dapat Dicatat1 0,46 0,75 1,14
Total Recordable Incident Rate1
1)
TRIR (Total Recordable Incident Rate): Rasio total insiden kecelakaan kerja yang tercatat per 1.000.000 jam kerja dibagi total jam kerja.
1)
TRIR (Total Recordable Incident Rate): The ratio of total recorded work accident incidents per 1,000,000 working hours divided by total working hours.
Fasilitas Penunjang Kesehatan Karyawan Employee Health Support Facilities
Perseroan menyediakan fasilitas klinik kesehatan sebagai The Company provides health clinic facilities as a center
pusat penanganan awal dan kondisi darurat di lingkungan for initial treatment and emergency response within
kerja. Layanan ini mencakup upaya preventif dan promotif the workplace. These services include preventive and
melalui edukasi kesehatan, pemeriksaan kesehatan, promotive efforts through health education, medical
penyediaan obat-obatan P3K, layanan Keluarga examinations, provision of first-aid supplies, family
Berencana (KB), serta konsultasi medis. Fasilitas ini dapat planning services, and medical consultations. These
diakses secara inklusif oleh seluruh pekerja, mulai dari facilities are inclusively accessible to all workers,
karyawan tetap, karyawan kontrak, hingga tenaga alih including permanent employees, contract employees,
daya (outsourcing). Apabila diperlukan penanganan and outsourced personnel. If further treatment is
lebih lanjut, Perseroan memfasilitasi rujukan ke fasilitas required, the Company facilitates referrals to primary
kesehatan pratama atau rumah sakit rekanan terdekat. healthcare facilities or the nearest partner hospitals.
Selain itu, Perseroan juga menyediakan kepesertaan In addition, the Company provides BPJS Kesehatan
BPJS Kesehatan serta asuransi kesehatan tambahan bagi participation as well as additional health insurance
sebagian karyawan sesuai dengan kebijakan yang berlaku. coverage for certain employees in accordance with
[403-3, 403-6] applicable policies. [403-3, 403-6]
Sebagai bagian dari pemantauan kesehatan berkala, As part of periodic health monitoring, the Company
Perseroan menyelenggarakan Medical Check-Up (MCU) conducts routine Medical Check-Ups (MCU) for
rutin bagi karyawan. Perseroan juga memberikan employees. The Company also provides special attention
perhatian khusus kepada karyawan dengan kondisi to employees with specific health conditions through
kesehatan tertentu melalui evaluasi oleh dokter spesialis evaluation by occupational health specialists to ensure
okupasi guna memastikan pemulihan kondisi fisik secara optimal physical recovery before returning to work. In
optimal sebelum kembali menjalankan tugasnya. Selain addition, the Company provides lactation rooms across
itu, Perseroan menyediakan fasilitas ruang laktasi di all business units to support the comfort and health of
seluruh unit bisnis untuk mendukung kenyamanan serta female employees in fulfilling both their professional and
kesehatan karyawan perempuan dalam menjalankan family roles.
peran profesional maupun keluarga.
Selain itu, Perseroan juga memberikan fasilitas ruang Furthermore, the Company provides lactation rooms
laktasi di seluruh unit bisnis guna menjamin kenyamanan across all business units to support the comfort and health
dan kesehatan karyawan perempuan dalam menjalankan of female employees in fulfilling both their professional
peran profesional maupun keluarga. and family roles.
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Inisiatif Promosi Kesehatan dan Kesejahteraan Health Promotion and Mental Wellbeing
Mental Initiatives
Dalam rangka meningkatkan kualitas hidup karyawan, To improve employees’ quality of life, the Company
Perseroan menginisiasi Program Health Challenge yang initiated the Health Challenge Program, which encourages
mendorong pola makan sehat dan olahraga rutin. Secara healthy eating habits and regular physical activity.The
berkala, Perseroan menyelenggarakan webinar bertema Company also periodically organizes webinars on physical
kesehatan fisik dan mental, serta menyediakan layanan and mental health, and provides online psychological and
konsultasi psikologis dan medis secara daring yang dapat medical consultation services that can be accessed via
diakses melalui telepon atau platform digital. telephone or digital platforms.
Perseroan juga berkolaborasi dengan Pos Pembinaan Additionally, the Company collaborates with Integrated
Terpadu (Posbindu) untuk memperkuat pencegahan Development Posts (Posbindu) to strengthen the prevention
Penyakit Tidak Menular (PTM) melalui penyuluhan of non-communicable diseases (NCDs) through monthly
rutin bulanan yang disesuaikan dengan isu kesehatan outreach sessions tailored to current health issues.
terkini.
Gerakan Pekerja Perempuan Sehat Produktif Gerakan Pekerja Perempuan Sehat Produktif
(GP2SP) (GP2SP)
Sejak 2021, Perseroan secara konsisten Since 2021, the Company has consistently implemented the
mengimplementasikan GP2SP melalui kolaborasi dengan Healthy and Productive Female Workers Movement (Gerakan
Kementerian Kesehatan. Program ini diwujudkan melalui Pekerja Perempuan Sehat Produktif / GP2SP) in collaboration
rangkaian kegiatan yang meliputi pemeriksaan kesehatan with the Ministry of Health. This program includes a series
reproduksi, edukasi ASI eksklusif, pemantauan status gizi, of initiatives such as: Reproductive health examinations,
hingga deteksi dini penyakit menular dan tidak menular. Education on exclusive breastfeeding, Nutritional status
Selain itu, Perseroan melakukan penyesuaian kondisi monitoring. And Early detection of communicable and non-
dan fasilitas kerja bagi ibu hamil untuk memastikan communicable diseases In addition, the Company adjusts
perlindungan fisik serta mental pekerja perempuan working conditions and facilities for pregnant employees
terjaga secara optimal. [403-6] to ensure optimal protection of the physical and mental
wellbeing of female workers. [403-6]
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BERKONTRIBUSI PADA PENGEMBANGAN SOSIAL-EKONOMI
CONTRIBUTING TO SOCIO-ECONOMIC DEVELOPMENT
Perseroan berkomitmen agar setiap pertumbuhan usaha The Company is committed to ensuring that every
memberikan kontribusi terhadap pengembangan sosial- aspect of its business growth contributes to socio-
ekonomi di wilayah operasional. Komitmen tersebut economic development within its operational areas.
diwujudkan melalui program pemberdayaan ekonomi, This commitment is realized through economic
kemitraan dengan berbagai pemangku kepentingan, empowerment programs, partnerships with various
kegiatan filantropi, serta partisipasi sukarela karyawan stakeholders, philanthropic initiatives, and employee
yang selaras dengan prinsip saling memberi nilai tambah, volunteer participation aligned with the principles of
Tujuan Pembangunan Berkelanjutan (TPB), dan arah shared value creation, the Sustainable Development
strategi bisnis Perseroan. Dalam bagian ini, Perseroan Goals (SDGs), and the Company’s business strategy. In
menyajikan kinerja dan pencapaian topik material this section, the Company presents its performance and
Tanggung Jawab Sosial Perusahaan. achievements related to the material topic of Corporate
Social Responsibility.
Berkontribusi pada Pengembangan Sosial-Ekonomi
Contributing to Socio-Economic Development
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
Kegiatan Tanggung Jawab Sosial dan Lingkungan [F.23, F.25] [S-12] [203-1, 203-2, 413-1, 413-2]
Social and Environmental Responsibility Activities
Perseroan terus tumbuh bersama masyarakat dan The Company continues to grow alongside the
berupaya berkontribusi pada peningkatan kesejahteraan communities in which it operates and strives to contribute
di wilayah operasional, tidak hanya melalui penguatan to improving welfare in its operational areas. This
rantai pasok yang melibatkan komunitas lokal, tetapi juga contribution is realized not only through strengthening
melalui pelaksanaan program Tanggung Jawab Sosial supply chains that involve local communities but also
dan Lingkungan (TJSL) yang dirangkum dalam lima pilar through the implementation of Social and Environmental
Garudafood Sehati. Perencanaan program dilakukan Responsibility (CSR) programs organized under the
berdasarkan pemahaman terhadap kondisi sosial untuk five pillars of Garudafood Sehati. Program planning is
mengidentifikasi kebutuhan masyarakat serta memahami conducted based on an understanding of local social
dampak operasional Perseroan di wilayah sekitar. Hasil conditions in order to identify community needs and
pemetaan tersebut menjadi dasar dalam penetapan assess the impacts of the Company’s operations in
prioritas, perancangan program, dan evaluasi capaian, surrounding areas. The results of this mapping process
sehingga setiap inisiatif yang dijalankan relevan, terukur, form the basis for determining priorities, designing
dan berkelanjutan. [3-3] programs, and evaluating achievements, ensuring that
each initiative implemented is relevant, measurable, and
sustainable. [3-3]
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5 Pilar Garudafood Sehati
5 Pillars Garudafood Sehati
Pendidikan Kesehatan Bantuan Lingkungan Pemberdayaan
Education Health Kemanusiaan Environment Masyarakat
Humanitarian Community
Aid Empowerment
Sebagai dasar penyusunan program, Perseroan telah As the foundation for program development, the
melakukan penilaian dampak sosial dan lingkungan Company conducts social and environmental impact
melalui proses social mapping dengan melibatkan assessments through social mapping processes involving
masyarakat lokal. Pelibatan dilakukan melalui local communities. Community engagement is carried
pendekatan methodology participatory assessment out using the Methodology Participatory Assessment
(MPA) yang melibatkan perwakilan masyarakat. Hingga (MPA) approach, which includes representatives
periode pelaporan, Perseroan belum mengidentifikasi from the community. As of the reporting period, the
adanya potensi maupun dampak negatif signifikan dari Company has not identified any significant potential or
kegiatan operasional terhadap masyarakat setempat negative impacts arising from its operational activities
dan terus melakukan pemantauan secara berkelanjutan. on local communities and continues to conduct ongoing
[F.23] [413-1, 413-2] monitoring. [F.23] [413-1, 413-2]
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Pilar Pendidikan
Education Pillar
Sahabat Insipirasiku
7.812
Penerima Manfaat
Beneficiaries
78
Sesi Pembelajaran
Learning Sessions
156
Jam Sesi Pembelajaran
Learning Session Hours
Program Sahabat Inspirasiku berfokus pada peningkatan kualitas pendidikan bagi generasi muda, mulai dari tingkat
Sekolah Dasar hingga perguruan tinggi. Program ini dirancang untuk memperkuat literasi pangan dan lingkungan
melalui kurikulum adaptif yang melibatkan karyawan sebagai relawan pengajar (employee volunteers). Pada tingkat
Sekolah Dasar, edukasi difokuskan pada keamanan pangan dan implementasi konsep 4R (Reduce, Reuse, Recycle,
dan Return to Earth). Sementara itu, bagi jenjang SMK dan universitas disesuaikan dengan kebutuhan institusi guna
mendukung pengembangan kompetensi teknis maupun profesional para peserta didik.
The Sahabat Inspirasiku program focuses on improving the quality of education for younger generations, ranging
from elementary school to higher education. The program is designed to strengthen food and environmental literacy
through an adaptive curriculum that involves employees as volunteer educators. At the elementary school level, the
education focuses on food safety and the implementation of the 4R concept (Reduce, Reuse, Recycle, and Return to
Earth). Meanwhile, programs for vocational high schools and universities are tailored to institutional needs to support
the development of both technical and professional competencies among students.
Vokasi Link & Match SMK dan Perguruan Tinggi
Vocational Link & Match Vocational High School and College
2.566
Penerima Manfaat
Beneficiaries
56
Sesi Pembelajaran
Learning Sessions
112
Jam Sesi Pembelajaran
Learning Session Hours
Program Vokasi Link & Match bertujuan untuk memperkuat kesiapan sumber daya manusia yang kompeten dan
adaptif terhadap dinamika kebutuhan dunia industri. Program ini dirancang untuk menjembatani kesenjangan antara
dunia pendidikan dan dunia kerja melalui sinkronisasi kurikulum vokasi dan kebutuhan kompetensi di lapangan.
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Pelaksanaan program melibatkan karyawan Perseroan sebagai mentor pendamping yang memberikan pembelajaran
secara langsung kepada penerima manfaat. Edukasi yang diberikan mencakup penguatan soft skills dan hard skills
melalui praktik kerja industri bagi siswa, sertifikasi dan pelatihan teknis bagi guru dan siswa, serta pembekalan terkait
dasar-dasar manufaktur dan teaching factory.
The Vocational Link & Match program aims to strengthen the readiness of human resources who are competent
and adaptable to the dynamic needs of the industrial sector. The program is designed to bridge the gap
between education and the workforce by aligning vocational curricula with industry competency requirements.
Implementation of the program involves Company employees serving as mentors who provide direct learning
support to beneficiaries. The educational activities include strengthening soft skills and hard skills through
industrial internships for students, technical training and certification for teachers and students, and instruction on
manufacturing fundamentals and teaching factory concepts.
Factory Visit
15.917
Penerima Manfaat
Beneficiaries
303
Sesi Pembelajaran
Learning Sessions
606
Jam Sesi Pembelajaran
Learning Session Hours
Program Factory Visit bertujuan untuk meningkatkan pemahaman masyarakat mengenai proses produksi pangan
olahan yang aman dan berkualitas. Melalui program ini, Perseroan membuka akses edukatif bagi publik untuk
mengenal langsung implementasi Cara Produksi Pangan Olahan yang Baik (CPPOB) sesuai ketentuan Badan Pengawas
Obat dan Makanan (BPOM). Kegiatan Factory Visit dilaksanakan di unit bisnis Sumedang, Jawa Barat dan Gresik,
Jawa Timur, yang dilengkapi dengan wahana edukasi berbasis teknologi X-Quest. Melalui konsep edutainment
dan pemanfaatan teknologi interaktif, X-Quest memvisualisasikan tahapan produksi, otomasi industri, hingga
pengendalian mutu secara menarik dan mudah dipahami sebelum peserta meninjau fasilitas produksi secara
langsung. Secara keseluruhan, program ini tidak hanya memberikan pemahaman komprehensif mengenai aspek
teknis manufaktur, tetapi juga memperkuat kepercayaan konsumen sejak dini terhadap komitmen Perseroan dalam
menerapkan standar produksi pangan yang aman dan bertanggung jawab.
The Factory Visit program aims to enhance public understanding of safe and high-quality processed food production
processes. Through this program, the Company provides educational access for the public to directly observe
the implementation of Good Processed Food Manufacturing Practices (CPPOB) in accordance with regulations
issued by the National Agency of Drug and Food Control (BPOM). Factory Visit activities are conducted at the
Company’s business units in Sumedang, West Java, and Gresik, East Java, which are equipped with a technology-
based educational facility known as X-Quest. Through an edutainment concept and interactive technology, X-Quest
visualizes stages of production, industrial automation, and quality control processes in an engaging and easy-to-
understand manner before participants observe the production facilities directly. Overall, the program not only
provides a comprehensive understanding of manufacturing technical aspects but also strengthens consumer trust
from an early stage in the Company’s commitment to implementing safe and responsible food production standards.
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Beasiswa Pendidikan
Education Scholarships
859
Penerima Manfaat
Beneficiaries
Meliputi | Including:
90 Sahabat Disabilitas
518 Anak Asuh
Sponsored Children
251 Anak Karyawan Berprestasi
High-Achieving Employees’s Children
Program ini merupakan bentuk kontribusi nyata Perseroan dalam menjembatani kesenjangan akses pendidikan
bagi kelompok rentan, termasuk anak yatim, dhuafa, dan penyandang disabilitas. Melalui Beasiswa Pendidikan,
Garudafood Sehati tidak hanya menyalurkan bantuan finansial, tetapi juga mendorong keterlibatan aktif karyawan
dalam menciptakan dampak sosial yang nyata dan berkelanjutan.
• Program Orang Tua Asuh (OTA)
Program OTA diinisiasi secara sukarela oleh karyawan dengan fasilitas penuh dari Perseroan untuk mengurangi
risiko putus sekolah bagi anak-anak yatim dhuafa. Inisiatif ini bertujuan membekali generasi muda agar tumbuh
mandiri melalui bantuan dana pendidikan, perlengkapan sekolah, serta pendampingan karakter. Bekerja sama
dengan mitra GNOTA, sebaran penerima manfaat program ini mencakup wilayah operasional di Jabodetabek, Pati,
Gresik, Sumedang, hingga pelosok daerah di Sumatera Utara dan Nusa Tenggara Timur.
• Sahabat Disabilitas
Sebagai bagian dari perluasan akses pendidikan inklusif, Program Sahabat Disabilitas memberikan dukungan
khusus bagi siswa penyandang disabilitas dari keluarga prasejahtera. Program ini menyalurkan beasiswa
pendidikan serta donasi Al-Qur’an Braille bagi santri tunaneta dan lembaga pendidikan khusus netra. Dengan
melibatkan partisipasi karyawan melalui Program Orang Tua Asuh serta kolaborasi dengan mitra sosial, inisiatif
ini bertujuan memperkuat literasi keagamaan dan memastikan terciptanya lingkungan pembelajaran yang setara,
inklusif dan merata.
This program represents the Company’s tangible contribution to addressing disparities in access to education among
vulnerable groups, including orphans, underprivileged children, and persons with disabilities. Through the Education
Scholarship Program, Garudafood Sehati not only provides financial assistance but also encourages active employee
participation in generating meaningful and sustainable social impact.
• Foster Parent Program (Orang Tua Asuh – OTA)
The OTA program was voluntarily initiated by employees with full support from the Company to reduce the risk
of school dropouts among underprivileged orphans. The initiative aims to equip the younger generation with the
resources needed to become independent through educational funding assistance, school supplies, and character
development mentoring. In collaboration with the GNOTA partner organization, beneficiaries of the program are
distributed across operational areas including Greater Jakarta (Jabodetabek), Pati, Gresik, Sumedang, as well as
remote areas in North Sumatra and East Nusa Tenggara.
• Sahabat Disabilitas
As part of expanding access to inclusive education, the Sahabat Disabilitas Program provides special support
for students with disabilities from underprivileged families. The program distributes educational scholarships
and Braille Qur’an donations to visually impaired students and specialized educational institutions. By involving
employee participation through the Foster Parent Program and collaborating with social partners, this initiative
aims to strengthen religious literacy while ensuring the creation of an equitable, inclusive, and accessible learning
environment.
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Bijak Jajan Cinta Bumi
20.000+ 30 60
Penerima Manfaat Sesi Pembelajaran Jam Sesi Pembelajaran
Beneficiaries Learning Sessions Learning Session Hours
Rendahnya kesadaran akan kebiasaan jajan yang bijak serta pengelolaan sampah di lingkungan sekolah masih menjadi
tantangan bagi kesehatan masyarakat dan kelestarian lingkungan. Untuk merespons hal tersebut, Perseroan menginisasi
program edukasi di 30 sekolah mulai dari tingkat SD hingga SMK di wilayah Surakarta dan sekitarnya. Sepanjang tahun
2025, program ini menjangkau lebih dari 20.000 penerima manfaat melalui 30 sesi dengan total 60 jam pembelajaran.
Program ini mengedepankan edukasi mengenai pentingnya memilih jajanan yang aman dan bergizi, penerapan perilaku
hidup bersih dan sehat, serta kepedulian terhadap lingkungan melalui pengelolaan sampah kemasan secara bertanggung
jawab. Materi disampaikan secara interaktif agar mudah dipahami dan dipraktikkan oleh siswa dalam kehidupan sehari-
hari. Untuk memperkuat kepedulian terhadap lingkungan, kegiatan ini juga dilengkapi dengan penyediaan dropbox
sampah kemasan dan pengelolaan sampah plastik serta kertas bersama mitra pihak ketiga selama delapan bulan.
Low awareness regarding responsible snacking habits and waste management in school environments remains a challenge
for both public health and environmental sustainability. In response, the Company initiated an educational program in 30
schools, ranging from elementary to vocational high schools in the Surakarta region and surrounding areas. Throughout
2025, the program reached more than 20,000 beneficiaries through 30 sessions totaling 60 learning hours.
The program emphasizes education on the importance of choosing safe and nutritious snacks, implementing clean and
healthy lifestyle behaviors, and fostering environmental awareness through responsible packaging waste management.
Learning materials are delivered interactively to ensure they are easily understood and applied by students in their daily
lives. To strengthen environmental awareness, the program also includes the provision of packaging waste dropboxes and
the management of plastic and paper waste in collaboration with third-party partners over an eight-month period.
Sebagai kader dari SMKN 2 Sukoharjo, saya
merasa kegiatan ini menarik karena dapat
belajar lebih lanjut tentang cara memilah
sampah. Materi yang disampaikan juga
mudah dipahami karena tidak hanya berupa penjelasan,
tetapi disertai praktik langsung, seperti mencoba
memilah sampah pada tempatnya. Dari kegiatan ini,
saya juga memahami fungsi dropbox sampah kemasan
untuk mengumpulkan sampah agar dapat dipilah dan
didaur ulang. Setelah mengikuti kegiatan ini, saya ingin
mulai membiasakan diri untuk membuang sampah pada
tempatnya serta lebih bijak dalam memilah sampah
organik dan anorganik.
As a student representative from SMKN 2 Sukoharjo,
I found this activity very engaging because I was able
to learn more about how to properly sort waste. The
Putri Bunga materials were easy to understand because they were
Febrianti not only explained theoretically but also included hands-
on practice, such as sorting waste into the appropriate
Peserta Bijak Jajan bins. Through this activity, I also learned about the
Cinta Bumi
function of packaging waste dropboxes for collecting
Participant of Bijak waste so that it can be properly sorted and recycled.
Jajan Cinta Bumi
After participating in this program, I intend to develop
the habit of disposing of waste properly and
becoming more responsible in separating
organic and inorganic waste.
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Pilar Bantuan Kemanusiaan
Humanitarian Assistance Pillar
Rp1,9+ miliar | billion
Bantuan disalurkan
Total Assistance Distributed
28+ ribu | thousand
Penerima Manfaat
Beneficiaries
Sebagai bentuk kepedulian terhadap masyarakat prasejahtera, anak yatim dan piatu, dhuafa, serta korban terdampak
bencana alam. Program ini difokuskan untuk meringankan beban masyarakat melalui penyaluran donasi dengan
melibatkan partisipasi karyawan dalam kegiatan penggalangan dan distribusi bantuan.
Selama periode pelaporan, bantuan disalurkan melalui unit usaha di Pati, Gresik, Sumedang, dan HO Bintaro dengan
total nilai Rp1.912.537.839 dan menjangkau 28.756 penerima manfaat. Dukungan yang diberikan mencakup produk
Perseroan, obat-obatan, selimut, paket sembako, dana santunan, penyediaan air bersih, program mudik gratis,
pendampingan psikososial, serta penyediaan satu unit perahu karet untuk mendukung evakuasi korban banjir.
As part of its concern for underprivileged communities, orphans, individuals in need, and victims affected by natural
disasters, the Company implements humanitarian assistance programs aimed at alleviating the burdens faced by
communities through the distribution of donations and social support. Employee participation is also encouraged in
fundraising and aid distribution activities.
During the reporting period, assistance was distributed through business units in Pati, Gresik, Sumedang, and the
Head Office in Bintaro, with a total value of Rp1,912,537,839, reaching 28,756 beneficiaries. The support provided
included Company products, medicines, blankets, food packages, financial assistance, the provision of clean water, a
free homecoming (mudik) program, psychosocial support, and the provision of one rubber boat unit to support flood
evacuation efforts.
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Pilar Lingkungan
Environmental Pillar
Penanaman Pohon [F.9, F.10]
Tree Planting
10.326
Penanaman Pohon
Trees Planted
Sejak tahun 2017, Perseroan secara konsisten telah menanam lebih dari 45.000 bibit pohon di berbagai wilayah
sebagai bagian dari komitmen pelestarian lingkungan berkelanjutan. Pada tahun 2025, inisiatif penghijauan ini terus
dilanjutkan di seluruh area operasional, meliputi unit bisnis Pati, Gresik, dan Sumedang, serta Kantor Pusat.
Since 2017, the Company has consistently planted more than 45,000 tree seedlings in various regions as part of
its commitment to sustainable environmental conservation. In 2025, this greening initiative continued across all
operational areas, including business units in Pati, Gresik, and Sumedang, as well as the Head Office.
Bersih-bersih Sungai
River Cleanup
3 Lokasi Aksi Bersih Sungai
River Cleanup Locations
Sepanjang tahun 2025, Perseroan menyelenggarakan tiga kegiatan bersih-bersih sungai di wilayah Pati dan Gresik
sebagai bagian dari upaya menjaga kualitas lingkungan. Kegiatan dilakukan di Sungai Simo (Pati) serta di Afvoer
Kemambang dan Kali Surabaya di wilayah perbatasan Surabaya–Sidoarjo sepanjang sekitar 4 km, dengan melibatkan
kolaborasi lintas pemangku kepentingan, termasuk pemerintah daerah, Dinas Lingkungan Hidup, TNI, akademisi, Balai
Besar Wilayah Sungai Brantas, komunitas pegiat sungai, serta Kementerian Lingkungan Hidup. Melalui kegiatan ini,
Perseroan mendorong partisipasi kolektif dalam menjaga kebersihan sungai sekaligus meningkatkan kesadaran akan
pentingnya pelestarian ekosistem perairan.
Throughout 2025, the Company organized three river cleanup activities in the Pati and Gresik regions as part of
its efforts to maintain environmental quality. The activities were carried out at Simo River (Pati) as well as Afvoer
Kemambang and Kali Surabaya along the Surabaya–Sidoarjo border, covering approximately 4 kilometers. These
initiatives involved collaboration among multiple stakeholders, including local governments, Environmental Agencies,
the Indonesian National Armed Forces (TNI), academic institutions, Brantas River Basin Authority, river community
organizations, and the Ministry of Environment. Through these activities, the Company encourages collective
participation in maintaining river cleanliness while raising awareness of the importance of preserving aquatic
ecosystems.
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Kolaborasi Program Dropbox Sampah Kemasan (DSK)
Collaboration of the Dropbox Packaging Waste (DSK) Program
Selama tahun 2025, total
In 2025, total of
30.000+ kg
Sampah Anorganik Terkelola
Inorganic waste managed
Program Dropbox Sampah Kemasan (DSK) merupakan inisiatif strategis untuk mengedukasi konsumen mengenai
pengelolaan sampah pascakonsumsi secara bertanggung jawab. Melalui program ini, Perseroan menegaskan
komitmennya untuk mengurangi volume limbah kemasan yang berakhir di Tempat Pembuangan Akhir (TPA) dengan
membekali siswa pemahaman dan praktik pemilahan sampah sejak dari sumber. Pemilahan yang tepat memastikan
sampah menjadi material yang lebih mudah didaur ulang, sehingga tidak menumpuk di TPA
Dalam pelaksanaannya, Perseroan memberikan edukasi, pelatihan, dan pendampingan kepada sekolah binaan
mengenai praktik pemilahan sampah, serta menyediakan fasilitas dropbox sampah kemasan di sekolah dasar yang
berada di wilayah Ring 1 unit bisnis di Gresik, Pati, dan Sumedang. Sampah plastik dan kemasan sachet yang terkumpul
akan dihimpun dan dikelola oleh Perseroan melalui kolaborasi bersama pihak ketiga. Melalui pendekatan ini, Perseroan
mendorong terbentuknya kebiasaan memilah sampah sejak dini sekaligus berkontribusi pada pengurangan timbulan
sampah plastik. Sepanjang tahun 2025, lebih dari 30.000 kg sampah anorganik berhasil dikelola melalui program ini.
The Packaging Waste Dropbox (DSK) Program is a strategic initiative designed to educate consumers on responsible post-
consumer waste management. Through this program, the Company reaffirms its commitment to reducing the volume
of packaging waste ending up in landfills (TPA) by equipping students with the knowledge and practices necessary to
sort waste at its source. Proper waste segregation ensures that waste materials can be more easily recycled, thereby
preventing accumulation in landfills.
In its implementation, the Company provides education, training, and mentoring to partner schools regarding proper
waste sorting practices, while also providing packaging waste dropbox facilities at elementary schools located in Ring
1 operational areas of the business units in Gresik, Pati, and Sumedang. Collected plastic and sachet packaging waste
is gathered and managed by the Company in collaboration with third-party partners. Through this approach, the
Company encourages the development of early waste sorting habits while contributing to the reduction of plastic waste
generation. Throughout 2025, more than 30,000 kg of inorganic waste was successfully managed through this program.
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Pengelolaan Sampah Organik
Organic Waste Management
Selama tahun 2025, total
In 2025, total of
1.000+ ton | tons
Sampah Organik Terkelola
Organic waste managed
Perseroan melakukan pengelolaan susut dan sisa pangan (SSP) atau food loss and waste (FLW) secara menyeluruh,
mencakup lini manufaktur, distribusi, hingga kegiatan pembinaan masyarakat. Strategi yang diterapkan antara lain
memanfaatkan limbah organik sebagai pakan ternak serta mengolahnya melalui biokonversi maggot black soldier fly (BSF).
Sepanjang tahun 2025, total limbah yang dikelola mencapai lebih dari 1.000 ton. Pemanfaatan limbah organik ini tidak
hanya membantu menjaga kebersihan lingkungan dan menekan potensi emisi gas rumah kaca, tetapi juga memberi nilai
tambah bagi sektor peternakan serta mendorong perputaran ekonomi lokal. Inisiatif tersebut mencerminkan komitmen
Perseroan terhadap prinsip keberlanjutan dan ekonomi sirkular, dengan mengubah limbah organik menjadi sumber daya
yang bernilai guna.
The Company manages food loss and waste (FLW) comprehensively across manufacturing, distribution, and community
engagement activities. The strategies implemented include utilizing organic waste as animal feed and processing it
through black soldier fly (BSF) maggots bioconversion.
Throughout 2025, the total volume of waste managed exceeded 1,000 tons. The utilization of organic waste not only
helps maintain environmental cleanliness and reduce the potential for greenhouse gas emissions but also provides added
value to the livestock sector and supports the circulation of the local economy. This initiative reflects the Company’s
commitment to sustainability and circular economy principles, by transforming organic waste into valuable resources.
Program Penyediaan Akses Air Bersih [203-1]
Clean Water Access Program
Penerima Manfaat
Beneficiaries 340 Kepala Keluarga
Households
Program Penyediaan Akses Air Bersih merupakan inisiatif Perseroan dalam mendukung pemenuhan akses air bersih
yang berkelanjutan bagi masyarakat di sekitar wilayah operasional. Melalui program ini, Perseroan memastikan
keberlanjutan fungsi sarana air bersih dengan menyediakan dukungan layanan berupa perawatan dan penanganan
kerusakan mayor, termasuk penyediaan peralatan dan tenaga teknisi secara langsung. Pada periode pelaporan,
program ini mencakup 10 titik sumur bor yang melayani sekitar 340 kepala keluarga di wilayah Unit Bisnis Garuda
Beverage Sukses (GBS) Banjarbaru yang merupakan anak usaha Perseroan. Keberadaan dan pemeliharaan sumur
bor tersebut memberikan dampak positif yang signifikan bagi masyarakat, antara lain peningkatan akses air bersih
yang lebih andal, perbaikan kesehatan masyarakat, efisiensi waktu dan energi dalam pemenuhan kebutuhan air
rumah tangga, serta penghematan pengeluaran rumah tangga. Program Pemberian Akses Air Bersih mencerminkan
komitmen Perseroan dalam mendukung kualitas hidup masyarakat melalui penyediaan infrastruktur dasar yang
berdampak langsung dan berkelanjutan.
The Clean Water Access Program is a Company initiative aimed at supporting sustainable access to clean water for
communities surrounding its operational areas.Through this program, the Company ensures the sustainability of
clean water infrastructure by providing maintenance services and addressing major damage, including the provision
of equipment and technical personnel. During the reporting period, the program covered 10 bore wells, serving
approximately 340 households in the operational area of Garuda Beverage Sukses (GBS) Banjarbaru, a subsidiary of
the Company. The presence and maintenance of these bore wells have generated significant positive impacts for the
community, including: More reliable access to clean water, improved public health, greater efficiency in time and
energy required to obtain household water, and Reduced household expenses. The Clean Water Access Program
reflects the Company’s commitment to improving community quality of life through the provision of essential
infrastructure with direct and sustainable benefits.
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Pilar Pemberdayaan Masyarakat
Community Pillar
Kampung Wirausaha Garudafood
Garudafood Entrepreneurial Village
450 orang | people
Penerima Manfaat
Beneficiaries
Kampung Wirausaha Garudafood merupakan inisiatif Perseroan untuk memperkuat UMKM lokal melalui perluasan
akses terhadap sumber daya serta peningkatan kapasitas. Sejak 2017, program ini diarahkan bagi pelaku usaha ultra
mikro, khususnya ibu rumah tangga, dengan fokus pengembangan di wilayah sub-urban. Hingga akhir tahun 2025,
Kampung Wirausaha Garudafood memiliki lebih dari 600 komunitas binaan di sejumlah wilayah seperti Jabodetabek,
Bandung, Gresik, Tasikmalaya, Garut, Cianjur, dan Sukabumi dengan keanggotaan tumbuh lebih dari 30 persen
dibandingkan tahun sebelumnya.
Rangkaian dukungan yang diberikan mencakup penyaluran modal awal, pendampingan yang berkelanjutan, serta
pelatihan keterampilan usaha seperti salesmanship, product knowledge, penyusunan laporan keuangan, strategi
pemasaran online maupun offline, identifikasi risiko, copywriting, hingga penguatan literasi digital. Perseroan juga
menyelenggarakan workshop peningkatan kapasitas sebagai dukungan lanjutan, tidak hanya untuk memperdalam
kompetensi teknis, tetapi juga memperluas jejaring dan peluang kolaborasi antar peserta.
The Garudafood Entrepreneurial Village is a Company initiative aimed at strengthening local micro, small, and
medium enterprises (MSMEs) by expanding access to resources and enhancing entrepreneurial capacity. Since
2017, the program has been directed toward ultra-micro entrepreneurs, particularly housewives, with development
focused on sub-urban areas. As of the end of 2025, the Garudafood Entrepreneurial Village has supported more than
600 community groups across several regions, including Jabodetabek, Bandung, Gresik, Tasikmalaya, Garut, Cianjur,
and Sukabumi. Membership grew by more than 30 percent compared to the previous year.
The support provided includes the distribution of start-up capital, continuous mentoring, and business skills training
such as salesmanship, product knowledge, financial reporting preparation, online and offline marketing strategies,
risk identification, copywriting, and strengthening digital literacy. The Company also organizes capacity-building
workshops as follow-up support, aimed not only at deepening technical competencies but also at expanding
networks and collaboration opportunities among participants.
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Sejak bergabung sebagai mitra penjual
Garudafood pada tahun 2019, saya
merasakan bahwa program Kampung
Wirausaha Garudafood memberikan
banyak motivasi bagi saya untuk terus belajar dan
meningkatkan kualitas diri dalam berjualan. Melalui
kegiatan seperti ini, saya juga dapat bersilaturahmi dan
berbagi pengalaman dengan sesama anggota, sehingga
kami saling menyemangati untuk berkembang. Dengan
dukungan produk Garudafood yang beragam dan terus
berinovasi, kami sebagai penjual merasa lebih percaya diri
dalam menawarkan produk kepada konsumen yang pada
akhirnya juga membantu meningkatkan pendapatan kami.
Ke depan, saya berharap program ini dapat terus berjalan
dan memberikan dukungan yang membantu para mitra
untuk semakin berkembang dalam menjalankan usaha.
Annisa Since joining as a Garudafood sales partner in 2019, I
Hasanah have felt that the Garudafood Entrepreneurial Village
Peserta Terbaik Program program provides strong motivation for me to continue
Kampung Wirausaha learning and improving my personal quality in running
Garudafood 2025 my business. Through activities like these, I can also build
Best Participant of the 2025 relationships and share experiences with fellow members,
Garudafood Entrepreneurial allowing us to encourage one another to grow. With the
Village Program diverse and continuously innovative Garudafood products,
we as sellers feel more confident offering these products
to consumers, which ultimately also helps increase our
income. In the future, I hope this program
will continue and provide ongoing support
that helps partners further develop their
businesses.
Kampung Wirausaha Hidroponik
Hydroponic Entrepreneurial Village
7,7 ton | tons
Total Hasil Panen Sayur sejak 2019
Total Vegetable Harvest since 2019
3
Diversifikasi Produk Olahan
Processed Product Diversifications
Perseroan melaksanakan pembinaan petani melalui Program Kampung Wirausaha Hidroponik sebagai upaya
pemberdayaan masyarakat, penciptaan peluang usaha, sekaligus penguatan ketahanan pangan di tingkat lokal.
Program ini diprioritaskan bagi masyarakat di sekitar unit bisnis wilayah Gresik. Dalam pelaksanaannya, peserta
membudidayakan beragam komoditas sayuran, antara lain bayam merah, caisim, samhong, pakcoy, selada, dan sawi
dakota, dengan total hasil panen sejak 2019 hingga saat ini mencapai lebih dari 7,7 ton.
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Sebagai bentuk dukungan, Perseroan menyalurkan modal awal berupa net pot dan bibit, serta menyelenggarakan
pelatihan dan bimbingan teknis hidroponik. Para petani binaan juga difasilitasi untuk mengikuti pameran hidroponik
guna memperluas pengetahuan dan jejaring pasar. Selain aspek budidaya, Perseroan turut mendampingi pemenuhan
legalitas usaha, mencakup Sertifikasi BNSP, Sertifikat Kelompok Tani (POKTAN), Nomor Induk Berusaha (NIB), NPWP,
akta pendirian usaha, hingga pendaftaran merek dagang. Melalui rangkaian dukungan tersebut, Perseroan mendorong
masyarakat setempat dapat mengembangkan usaha hidroponik secara lebih profesional, mandiri, dan berkelanjutan.
The Company conducts farmer development through the Hydroponic Entrepreneurial Village Program as part of its efforts
to empower communities, create business opportunities, and strengthen local food security. The program prioritizes
communities surrounding the Company’s business units in the Gresik area. Participants cultivate a variety of vegetable
commodities, including red spinach, caisim, samhong, pakcoy, lettuce, and Dakota mustard greens. Since 2019, the program
has produced more than 7.7 tons of harvested vegetables.
As part of its support, the Company provides initial capital in the form of net pots and seeds, as well as hydroponic training
and technical guidance. Partner farmers are also facilitated to participate in hydroponic exhibitions to expand their
knowledge and market networks. In addition to cultivation activities, the Company assists farmers in fulfilling business
legality requirements, including BNSP certification, Farmer Group Certification (POKTAN), Business Identification Number
(NIB), Taxpayer Identification Number (NPWP), deed of business establishment, and trademark registration. Through these
comprehensive forms of support, the Company encourages local communities to develop hydroponic businesses in a more
professional, independent, and sustainable manner.
Kampung Wirausaha Maggot
Maggot Entrepreneur Village
Total
12.212 kg
Larva & Telur Maggot
Maggot Larvae & Eggs
Program Kampung Wirausaha Maggot menggabungkan upaya pelestarian lingkungan dengan pemberdayaan ekonomi
masyarakat. Maggot BSF memiliki karakteristik berbeda dari belatung pada umumnya karena tidak membawa patogen dan
kaya nutrisi, sehingga dapat dimanfaatkan sebagai bahan pakan ternak maupun pupuk untuk tanaman. Kegiatan budidaya
ini juga berperan dalam menekan timbulan sampah organik sekaligus membuka sumber pendapatan baru bagi warga.
Program ini mencatat produksi lebih dari 12 ton larva maggot serta 6,84 kg telur maggot sepanjang tahun 2025.
Implementasi program tidak hanya dilakukan di Pati, Jawa Tengah, tetapi juga diperluas ke Depok, Jawa Barat melalui
penyediaan unit Biobox dan bibit maggot, disertai edukasi mengenai siklus hidup maggot untuk mendukung pengolahan
limbah organik rumah tangga. Inisiatif ini mendorong penerapan gaya hidup zero waste, mengurangi ketergantungan
pada Tempat Pembuangan Akhir (TPA), serta memungkinkan masyarakat mengembangkan produk bernilai tambah
seperti pakan ternak dan ikan hias , pupuk kasgot, lilin aromaterapi berbahan minyak maggot, serta berbagai produk
turunan lainnya.
The Maggot Entrepreneurial Village Program integrates environmental conservation efforts with community economic
empowerment. Black Soldier Fly (BSF) maggots differ from common larvae because they do not carry pathogens and are
rich in nutrients, making them suitable as livestock feed and plant fertilizer. This cultivation activity also contributes to
reducing organic waste while simultaneously creating new income sources for local communities.
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Throughout 2025, the program recorded the production of more than 12 tons of maggot larvae and 6.84 kg of maggot
eggs. The program has been implemented not only in Pati, Central Java, but has also expanded to Depok, West Java,
through the provision of Biobox units and maggot seedlings, accompanied by educational activities on the maggot
life cycle to support household organic waste management. This initiative promotes the adoption of a zero-waste
lifestyle, reduces dependence on landfills, and enables communities to develop value-added products such as livestock
and ornamental fish feed, kasgot fertilizer, aromatherapy candles made from maggot oil, and various other derivative
products.
Program Orang Tua Angkat (OTA) Badan Pengawas
Obat dan Makanan (BPOM) dengan Garudafood
Foster Parent Program (OTA) of the National Agency of Drug and
Food Control (BPOM) with Garudafood
15
UMK Pangan Olahan
Processed Food MSEs
UMK binaan BPOM menerima
pelatihan melalui dukungan
Garudafood
BPOM-assisted enterprises receiving
training through Garudafood support
23
Industri Terlibat hingga 2025
Industries Participating in the
program as of 2025
Perseroan turut mendukung pemberdayaan Usaha Mikro dan Kecil (UMK) pangan olahan melalui partisipasi dalam
Program OTA BPOM yang bertujuan meningkatkan aksesibilitas, daya saing, dan kemandirian UMK pangan olahan
dalam menghadapi tantangan penyediaan pangan yang aman, bermutu, dan bergizi. Hingga tahun 2025, jumlah industri
yang bergabung dalam program OTA meningkat menjadi 23 industri. Dalam pelaksanaannya, Perseroan memberikan
dukungan berupa bantuan dana untuk kegiatan pelatihan teknis (bimbingan teknis) bagi 15 UMK binaan BPOM di Bogor.
Atas komitmen dan kontribusi yang telah diberikan selama lebih dari tiga tahun dalam pendampingan UMK pangan
olahan melalui program OTA, Perseroan juga menerima piagam penghargaan dari BPOM sebagai bentuk apresiasi
terhadap peran aktif industri dalam memperkuat ekosistem UMK pangan olahan di Indonesia.
The Company also supports the empowerment of processed food micro and small enterprises (MSEs) through its
participation in the BPOM Foster Parent Program (OTA). The program aims to enhance accessibility, competitiveness,
and independence of processed food MSEs in addressing the challenges of providing safe, high-quality, and nutritious
food. As of 2025, the number of industries participating in the OTA program increased to 23 industries. In its
implementation, the Company provides support in the form of funding assistance for technical training (technical
guidance) activities for 15 BPOM-assisted MSEs in Bogor. In recognition of its commitment and contribution over more
than three years in mentoring processed food MSEs through the OTA program, the Company also received a certificate
of appreciation from BPOM as acknowledgment of the industry’s active role in strengthening the processed food MSE
ecosystem in Indonesia.
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Pilar Kesehatan
Health Pillar
Stunting
Stunting
14 Balita | Toddler
Penerima Manfaat
Beneficiaries
Perseroan turut berkontribusi dalam percepatan penurunan stunting sejalan dengan Perpres No. 72 Tahun 2021
melalui pelaksanaan program pemenuhan gizi bagi balita. Melalui Unit Bisnis Gresik, Perseroan berkolaborasi dengan
Dinas Kesehatan untuk mendukung tumbuh kembang anak secara optimal melalui pemberian asupan gizi seimbang.
Inisiatif ini merupakan wujud komitmen Perseroan dalam mendukung terwujudnya generasi emas Indonesia di masa
mendatang. [F.23]
The Company contributes to the acceleration of stunting reduction in alignment with Presidential Regulation No. 72
of 2021 through programs aimed at fulfilling the nutritional needs of toddlers. Through its Gresik Business Unit, the
Company collaborates with the local Health Office to support optimal child growth and development by providing
balanced nutritional intake. This initiative reflects the Company’s commitment to supporting the realization of
Indonesia’s future Golden Generation. [F.23]
Donor Darah
Blood Donation
1.674
Kantong Darah | Blood Bags
Perseroan menyelenggarakan kegiatan donor darah dengan melibatkan karyawan di kantor pusat, unit bisnis, dan
kantor distribusi. Sepanjang 2025, kegiatan ini berhasil menghimpun lebih dari 1.674 kantong darah yang kemudian
disalurkan kepada PMI serta sejumlah fasilitas layanan kesehatan.
The Company organizes blood donation activities involving employees from the head office, business units, and
distribution offices. Throughout 2025, the initiative successfully collected more than 1,674 blood bags, which were
subsequently distributed to the Indonesian Red Cross (PMI) and several healthcare facilities.
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MENYEDIAKAN PRODUK YANG TEPERCAYA DAN BERGIZI
MELALUI PRAKTIK BISNIS YANG ETIS
PROVIDING TRUSTWORTHY AND NUTRITIOUS PRODUCT THROUGH
ETHICAL BUSINESS PRACTICES
Perseroan berkomitmen menyediakan produk yang The Company is committed to providing safe, high-quality,
aman, berkualitas, dan halal melalui praktik bisnis etis and halal products through ethical business practices and
serta kepatuhan regulasi yang konsisten. Komitmen ini consistent regulatory compliance. This commitment is
diimplementasikan mulai dari penetapan kebijakan, implemented across all stages, from policy setting, risk
pengelolaan risiko, praktik pengadaan, proses produksi, management, procurement practices, and production
hingga penyampaian informasi produk kepada konsumen. processes, to the communication of product information
Kinerja topik material dalam pilar Tata Kelola mencakup: to consumers. The performance of material topics under
the Governance pillar includes:
Menyediakan Produk yang Tepercaya dan Bergizi melalui Praktik Bisnis yang Etis
Providing Trustworthy and Nutritious Product Through Ethical Business Practices
Tata Kelola Perusahaan,
Etika dan Kepatuhan Pasokan Berkelanjutan
Corporate Governance, Sustainable Sourcing
Ethics, and Compliance
Kualitas dan Keamanan Produk Informasi dan Pelabelan
Product Quality and Safety Information and Labeling
Etika & Kepatuhan
Ethics & Compliance
Perseroan menjunjung tinggi prinsip kepatuhan dan tata The Company upholds the principles of compliance
kelola perusahaan yang baik (good corporate governance) and good corporate governance as the foundation for
sebagai fondasi untuk menjamin transparansi, akuntabilitas, ensuring transparency, accountability, and the trust of
serta kepercayaan seluruh pemangku kepentingan. Melalui all stakeholders. Through the integration of the Code
integrasi Pedoman Etika dan Perilaku (Code of Conduct) ke of Conduct into its operational systems and corporate
dalam sistem operasional dan budaya kerja, Perseroan culture, the Company ensures that all activities and
memastikan setiap aktivitas dan proses pengambilan decision-making processes are carried out responsibly,
keputusan dijalankan secara bertanggung jawab, beretika, ethically, and in compliance with applicable regulations,
serta selaras dengan regulasi guna menjaga integritas thereby safeguarding long-term business integrity.
bisnis jangka panjang.
Kode Etik [S-07, S-09, G-07] Code of Conduct [S-07, S-09, G-07]
Kode Etik Garudafood merupakan standar tertinggi The Garudafood Code of Conduct represents the
nilai perusahaan yang memandu Dewan Komisaris, highest standard of corporate values that guides the
Direksi, dan karyawan dalam bertindak sesuai prinsip Board of Commissioners, the Board of Directors, and
etika dan hukum. Pedoman ini memberikan arahan employees in acting in accordance with ethical principles
strategis dalam mewujudkan etos kerja yang mampu and applicable laws. This guideline provides strategic
memperkuat ketahanan bisnis dan operasional jangka direction in fostering a work ethic that strengthens long-
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panjang. Melalui implementasi Kode Etik yang konsisten, term business and operational resilience. Through the
Perseroan memastikan bahwa setiap langkah operasional consistent implementation of the Code of Conduct, the
telah mematuhi standar kepatuhan regulasi yang Company ensures that all operational activities comply
dipersyaratkan. with the required regulatory standards..
Cakupan Kode Etik disusun selaras dengan regulasi The scope of the Code of Conduct is aligned with key
utama, termasuk Undang-Undang Perseroan Terbatas, regulatory frameworks, including the Limited Liability
ketentuan OJK, serta Undang-Undang Pelindungan Company Law, OJK regulations, and the Personal Data
Data Pribadi (UU No. 27 Tahun 2022). Kode etik Protection Law (Law No. 27 of 2022). The Company’s
Perseroan sudah mengintegrasikan prinsip antikorupsi, Code of Conduct integrates principles related to anti-
pencegahan benturan kepentingan, antipencucian corruption, conflict of interest prevention, anti-money
uang, serta keamanan informasi dan perlindungan data laundering, as well as information security and personal
pribadi. Dalam hal penghormatan terhadap Hak Asasi data protection. With regard to the respect for Human
Manusia (HAM), Perseroan memahami dan menerapkan Rights, the Company understands and applies principles
prinsip antidiskriminasi, pencegahan pelecehan of non-discrimination, prevention of sexual harassment,
seksual, serta penyediaan lingkungan kerja yang aman. and the provision of a safe working environment.
Meskipun belum mengadopsi standar internasional Although the Company has not yet formally adopted the
United Nations Guiding Principles on Business and United Nations Guiding Principles on Business and Human
Human Rights (UNGP) dalam kerangka kebijakan formal, Rights (UNGP) within its policy framework, the Company
Perseroan memastikan nilai-nilai kemanusiaan tetap ensures that human rights values are upheld, as reflected
terjaga, yang dibuktikan dengan tidak terdapat kejadian by the absence of recorded human rights violations in the
pelanggaran hak asasi manusia yang tercatat dalam Company’s operations. [S-07, S-08, S-09, G-07][2-23]
aktivitas Perseroan. [S-07, S-08, S-09, G-07][2-23]
Perseroan mengomunikasikan Kode Etik kepada The Company communicates the Code of Conduct to all
seluruh pemangku kepentingan melalui berbagai stakeholders through various communication channels.
kanal komunikasi. Bagi karyawan, diseminasi informasi For employees, information dissemination is carried out
dilakukan secara berkala melalui portal internal, email periodically through the internal portal, email blasts, and
blast, serta asisten cerdas berbasis AI, Garudafood an AI-based intelligent assistant, Garudafood Intelligent
Intelligent Assistant (GITA). Selain itu, pelatihan Ethics & Assistant (GITA). In addition, Ethics & Compliance training
Compliance diwajibkan untuk seluruh karyawan, mulai is mandatory for all employees, from staff level to the
dari tingkat staf hingga Direksi dan Dewan Komisaris. Board of Directors and Board of Commissioners. In 2025,
Pada tahun 2025, tingkat partisipasi pelatihan tersebut the participation rate for this training reached 60%. The
mencapai 60%. Perseroan berkomitmen untuk terus Company remains committed to further expanding the
meningkatkan cakupan edukasi ini di masa mendatang. coverage of this educational initiative in the future. For
Sementara itu, bagi mitra bisnis, pemahaman terhadap business partners, understanding and adherence to ethical
standar etika disampaikan sebagai prasyarat sebelum standards are communicated as a prerequisite prior to
memulai hubungan kerja dan diperkuat melalui klausul establishing business relationships and are reinforced
dalam perjanjian kerja sama. [2-24] through clauses included in partnership agreements. [2-24]
Implementasi komitmen terhadap kode etik telah The implementation of the Company’s commitment
terintegrasi di seluruh tingkatan organisasi melalui to the Code of Conduct has been integrated across
penyusunan Prosedur Operasi Standar (SOP) pada setiap all organizational levels through the establishment of
fungsi kerja. Langkah ini menjamin kepatuhan yang Standard Operating Procedures (SOPs) for each work
konsisten di tingkat operasional. [S-07] function. This approach ensures consistent compliance at
the operational level. [S-07]
Benturan Kepentingan [G-08, G-09][2-15] Conflict of Interest
Perseroan berkomitmen untuk mencegah dan mengelola The Company is committed to preventing and managing
benturan kepentingan guna menjaga transparansi, conflicts of interest in order to uphold transparency,
keadilan, dan integritas di seluruh lini operasional. fairness, and integrity across all operational activities.
Komitmen ini terintegrasi dalam kerangka tata kelola This commitment is integrated into the Company’s
Perseroan melalui kebijakan yang tertuang dalam governance framework through policies stipulated in
Anggaran Dasar, Pedoman Kerja Dewan Komisaris the Articles of Association, the Board of Commissioners
dan Pedoman Kerja Direksi, serta Pedoman Benturan Charter and the Board of Directors Charter, as well as
Kepentingan berdasarkan Surat Keputusan 015/BOD/ the Conflict of Interest Guidelines based on Board of
LGL/X/22 Direksi tentang Benturan Kepentingan dan Directors’ Decree No. 015/BOD/LGL/X/22 concerning the
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Pedoman Benturan Kepentingan No. 017/Corsec/ Conflict of Interest and Conflict of Interest Guidelines No.
LGL.X/22. Pedoman tersebut secara tegas mengatur 017/Corsec/LGL.X/22. These guidelines clearly set out the
kewajiban anggota Dewan Komisaris dan Direksi untuk obligation of members of the Board of Commissioners
menghindari benturan kepentingan, serta menetapkan and the Board of Directors to avoid conflicts of interest,
mekanisme penanganan beserta konsekuensi atas while also establishing the mechanisms for handling such
pelaksanaannya. [G-09] situations along with the corresponding consequences.
[G-09]
Dalam memitigasi potensi benturan kepentingan, To mitigate potential conflicts of interest, any Company
setiap pejabat Perseroan yang terlibat dalam keputusan official involved in related decisions or transactions is
atau transaksi terkait wajib menyampaikan laporan required to submit an incidental disclosure report through
pengungkapan secara insidental melalui formulir a designated form. The report, along with its supporting
khusus. Laporan beserta dokumentasi pendukungnya, documentation, is submitted to the Internal Audit Unit
disampaikan kepada Unit Audit Internal dengan with a copy provided to the Corporate Secretary. This
tembusan kepada Sekretaris Perusahaan. Prosedur ini procedure ensures that decision-making processes
menjamin proses pengambilan keputusan tetap objektif remain objective and prioritize the best interests of the
serta mengutamakan kepentingan terbaik Perseroan dan Company and its stakeholders. [G-08][2-15]
para pemangku kepentingan. [G-08][2-15]
Antisuap & Antikorupsi [G-07][205-1, 205-2, 205-3] Anti-Bribery and Anti-Corruption
Perseroan berkomitmen untuk mencegah segala bentuk The Company is committed to preventing all forms
praktik korupsi dan penyuapan, baik di lingkungan of corruption and bribery, both within its internal
internal maupun dalam setiap interaksi dengan pemangku environment and in all interactions with stakeholders.
kepentingan. Komitmen ini berlandaskan pada Kode Etik This commitment is based on the Code of Conduct and
serta Kebijakan Antikorupsi No. 007/BOD/LGL/X/18 yang the Anti-Corruption Policy No. 007/BOD/LGL/X/18, which
telah diperkuat melalui Kebijakan Antipenyuapan dan was further strengthened through the Anti-Bribery and
Antikorupsi pada tahun 2022. [3-3][G-07] Anti-Corruption Policy introduced in 2022. [3-3][G-07]
Sebagai bagian dari manajemen risiko, Unit Audit As part of its risk management framework, the Internal
Internal melakukan analisis risiko korupsi melalui metode Audit Unit conducts corruption risk analysis using a risk-
risk-based assessment. Evaluasi ini mencakup potensi based assessment approach. This evaluation covers the
serta signifikansi dampak kecurangan (fraud) terhadap potential and significance of fraud risks to the Company,
Perseroan yang hasilnya menjadi basis prioritas area the results of which serve as the basis for prioritizing high-
berisiko tinggi dalam penyusunan Rencana Audit Tahunan. risk areas in the preparation of the Annual Audit Plan.
Sepanjang tahun 2025, Perseroan secara konsisten Throughout 2025, the Company consistently implemented
menjalankan langkah mitigasi melalui penguatan mitigation measures by strengthening internal controls
pengendalian internal dan proses audit. Penugasan and audit processes. Audit assignments covered all
audit telah mencakup seluruh area operasional guna operational areas to evaluate the effectiveness of systems
mengevaluasi efektivitas sistem dalam memitigasi risiko in mitigating corruption risks. In addition, the reporting
korupsi. Selain itu, pelaporan atas penerimaan hadiah of gifts or facilities received from external parties is
atau fasilitas dari pihak eksternal dilakukan melalui conducted through the Internal Audit mechanism in
mekanisme Audit Internal sesuai dengan ketentuan accordance with the provisions stipulated in the Code of
dalam Kode Etik. [205-1] Conduct. [205-1]
Implementasi prinsip integritas juga diperluas ke seluruh The implementation of integrity principles is also extended
rantai pasok melalui kewajiban bagi setiap mitra bisnis across the supply chain through the requirement for all
untuk menandatangani Pernyataan Kepatuhan serta business partners to sign a Compliance Statement and
menyetujui klausul antikorupsi dalam perjanjian kerja agree to anti-corruption clauses in partnership agreements.
sama. Ketentuan baku ini mengikat mitra untuk senantiasa These standard provisions bind partners to consistently
mematuhi standar etika Perseroan. Sebagai mekanisme adhere to the Company’s ethical standards. As part of the
pengawasan, Unit Audit Internal berwenang melakukan oversight mechanism, the Internal Audit Unit is authorized
audit insidental terhadap mitra bisnis apabila ditemukan to conduct incidental audits of business partners if there
indikasi pelanggaran atas ketentuan yang telah disepakati. are indications of violations of the agreed provisions.
Untuk memperkuat budaya kepatuhan, Perseroan To further strengthen a culture of compliance, the
menyelenggarakan program edukasi Ethics & Compliance Company organizes mandatory Ethics & Compliance
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yang bersifat wajib bagi Dewan Komisaris, Direksi, dan education programs for the Board of Commissioners,
seluruh karyawan. Pelatihan ini dilakukan secara berkala the Board of Directors, and all employees. The training
melalui platform e-learning yang mencakup pencegahan is conducted regularly through an e-learning platform
korupsi, penyuapan, serta etika perilaku di lingkungan covering anti-corruption, anti-bribery, and ethical
kerja. Hingga akhir tahun 2025, Sebagian besar karyawan, conduct in the workplace. As of the end of 2025, the
termasuk jajaran Direksi telah menyelesaikan rangkaian majority of employees, including members of the Board
pelatihan tersebut sebagai bagian dari pengembangan of Directors, had completed the training program as part
kompetensi kepatuhan. [205-2] of their compliance competency development. [205-2]
Sepanjang tahun pelaporan, tidak terdapat perkara Throughout the reporting year, there were no legal cases
hukum terkait korupsi serta tidak terdapat proses hukum related to corruption, and no ongoing legal proceedings
yang sedang berjalan maupun sanksi yang dikenakan oleh or sanctions imposed by the relevant authorities on the
otoritas terkait kepada Perseroan.[205-3] Company.[205-3]
Whistleblowing System [F.24][2-16, 2-25, 2-26] Whistleblowing System [F.24][2-16, 2-25, 2-26]
Perseroan menerapkan sistem pelaporan pelanggaran The Company implements a Whistleblowing System
(whistleblowing system/WBS) sebagai sarana bagi (WBS) as a channel for employees, management, the
karyawan, manajemen, Dewan Komisaris, Direksi, serta Board of Commissioners, the Board of Directors, and
masyarakat untuk melaporkan dugaan pelanggaran hukum the public to report suspected violations of law and/
dan/atau etika, sekaligus memperoleh nasihat terkait or ethics, while also seeking guidance regarding the
penerapan kebijakan dan praktik bisnis yang bertanggung implementation of responsible policies and business
jawab. Ruang lingkup WBS mencakup kecurangan, korupsi, practices. The scope of the WBS covers fraud, corruption,
pelanggaran Hak Asasi Manusia, praktik ketenagakerjaan, human rights violations, labor practices, breaches of the
pelanggaran Kode Etik dan Pedoman Perilaku, tindakan Code of Conduct and Ethical Behavior, discriminatory
diskriminatif, serta pelecehan seksual. actions, and sexual harassment.
Independensi mekanisme pelaporan dijamin melalui The independence of the reporting mechanism is ensured
pengelolaan oleh Divisi Internal Audit. Perseroan through its management by the Internal Audit Division.
menerapkan pembatasan akses berdasarkan kewenangan The Company implements access restrictions based on
untuk menjaga kerahasiaan data. Selain itu, pengawasan authority to safeguard data confidentiality. In addition,
berkala dilakukan guna memastikan objektivitas serta periodic oversight is conducted to ensure objectivity
melindungi proses investigasi dari benturan kepentingan and to protect the investigation process from conflicts of
maupun intervensi pihak manapun. interest or interference from any party.
Perseroan menjamin perlindungan pelapor dari tindakan The Company guarantees protection for whistleblowers
balasan, termasuk kerahasiaan identitas dan pengawasan against retaliation, including the confidentiality of the
terhadap status pekerjaan. Sanksi tegas diberlakukan bagi reporter’s identity and monitoring of employment status.
setiap bentuk intimidasi atau diskriminasi guna menjaga Strict sanctions are imposed for any form of intimidation
integritas dan objektivitas proses investigasi. or discrimination to maintain the integrity and objectivity
of the investigation process.
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Internalisasi mekanisme ini dilakukan melalui sosialisasi The internalization of this mechanism is carried out
berkala serta pemasangan poster di area terbuka pada through regular dissemination and the placement of
seluruh line of business (LoB) agar mudah diakses oleh posters in open areas across all lines of business (LoB),
pihak internal maupun eksternal. Perseroan menyediakan ensuring accessibility for both internal and external
kanal pengaduan bagi pekerja dan mitra bisnis melalui: parties. The Company provides whistleblowing channels
for employees and business partners through:
Surel | email:
internal.audit@garudafood.co.id
WhatsApp:
0812-9421-9779
Portal Web | Web Portal:
Akses via pemindaian Kode QR
Access via QR Code Scan
Sepanjang tahun 2025, Perseroan menerima sebanyak 43 Throughout 2025, the Company received a total of 43
pengaduan. Seluruh laporan tersebut telah ditindaklanjuti reports. All reports were followed up and resolved in
dan diselesaikan sesuai dengan prosedur yang berlaku. accordance with the applicable procedures.
Kepatuhan Terhadap Regulasi Compliance with Regulations
Perseroan memastikan seluruh operasional telah sejalan The Company ensures that all operations are aligned with
dengan regulasi nasional dan industri melalui pemantauan national and industry regulations through comprehensive
kepatuhan secara menyeluruh pada aspek lingkungan, sosial, compliance monitoring across environmental, social,
dan ekonomi. Sepanjang 2025, tidak tercatat adanya insiden and economic aspects. Throughout 2025, there were no
signifikan maupun ketidakpatuhan hukum yang berakibat recorded significant incidents or legal non-compliance
pada pengenaan sanksi administratif atau denda. [2-27] that resulted in administrative sanctions or fines. [2-27]
Komitmen kepatuhan ini juga mencakup upaya This commitment to compliance also includes efforts to
mendorong praktik persaingan usaha yang sehat (fair promote fair competition practices, as reflected in the
competition) sebagaimana tercermin dalam Kode Etik Company’s Code of Conduct. The Company is committed
Perseroan. Perseroan berkomitmen untuk memahami to understanding and complying with the Law on the
dan mematuhi Undang-Undang Larangan Praktik Prohibition of Monopolistic Practices and Unfair Business
Monopoli dan Persaingan Usaha Tidak Sehat. Sepanjang Competition. Throughout 2025, there were no legal
tahun 2025, tidak terdapat tuntutan hukum terkait claims related to anti-competitive practices, antitrust,
praktik anti-persaingan, antitrust, maupun monopoli. or monopoly. The Company remains committed to
Perseroan berkomitmen untuk terus memperkuat sistem continuously strengthening its internal control systems to
pengendalian internal guna memitigasi risiko tersebut mitigate such risks on an ongoing basis. [206-1]
secara berkelanjutan. [206-1]
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Sejalan dengan berlakunya Undang-Undang No. 27 In line with the enactment of Law No. 27 of 2022 on
Tahun 2022 tentang Perlindungan Data Pribadi (UUPDP), Personal Data Protection (PDP Law), the Company has
Perseroan juga memperkuat pengelolaan data pribadi strengthened its management of personal data through
melalui penyesuaian kebijakan internal, peningkatan adjustments to internal policies, enhancements to
pengamanan sistem informasi, serta sosialisasi kepada information system security, and employee awareness
karyawan terkait prinsip perlindungan data. Langkah ini initiatives on data protection principles. These measures
dilakukan untuk memastikan pengelolaan data pribadi are undertaken to ensure that the management of
karyawan, mitra usaha, dan pemangku kepentingan personal data of employees, business partners, and other
lainnya dilaksanakan secara bertanggung jawab, stakeholders is carried out responsibly, transparently, and
transparan, dan sesuai dengan ketentuan peraturan in compliance with applicable laws and regulations.
perundang-undangan yang berlaku.
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Pasokan Berkelanjutan [2-6]
Sustainable Sourcing
Kegiatan usaha Perseroan didukung oleh rantai pasok The Company’s business activities are supported by
yang mencakup pengadaan bahan baku dari petani, a supply chain that includes the procurement of raw
peternak, dan pemasok, proses produksi di fasilitas materials from farmers, livestock producers, and
manufaktur, penyimpanan, distribusi, hingga distribusi. suppliers, production processes at manufacturing
Perseroan berperan sebagai off-taker yang bertanggung facilities, storage, and distribution. The Company acts
jawab memastikan kesinambungan pasokan sekaligus as an off-taker responsible for ensuring the continuity of
menjaga standar mutu, keamanan, dan kepatuhan supply while maintaining standards of quality, safety, and
di sepanjang rantai nilai. Oleh sebab itu, Perseroan compliance throughout the value chain. Therefore, the
menerapkan pendekatan pengadaan melalui Pedoman Company implements a procurement approach through
Pemasok, proses seleksi dan evaluasi pemasok, serta Supplier Guidelines, supplier selection and evaluation
pemantauan kinerja secara berkala. [3-3] processes, and periodic performance monitoring. [3-3]
Petani & Peternak Mitra Pemasok Bahan Baku & Non-Bahan Baku
Sumber Partner Farmers & Livestock Breeders Raw Material & Non-Raw Material Suppliers
Bahan Baku
Raw Material • Kacang tanah | Peanuts • Bahan tambahan pangan | Food additives
Sourcing • Susu segar | Fresh milk • Bahan kemasan | Packaging materials
• Bahan baku pertanian lainnya | Other • Jasa pendukung operasional | Operational
agricultural support services
Fasilitas Manufaktur | Manufacturing Facilities Proses
• Pengolahan bahan baku | Raw material processing Produksi
• Pengendalian mutu & keamanan pangan | Quality control & food safety Production
• Sertifikasi (FSSC 22000, Halal, GMP) | Certifications (FSSC 22000, Halal, GMP) Process
Penyimpanan & Distribution Center (DC) & Depo | Distribution Centers (DC) & Depots
Distribusi • Penyimpanan | Storage
Storage & • Manajemen stok | Inventory management
Distribution • Pengendalian kualitas distribusi | Distribution quality control
Retail & Mitra Distribusi | Retail & Distribution Partners
Konsumen Akhir • Modern trade Pasar
End Consumers • Traditional trade Market
• Ekspor | Export
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Praktik Pasokan Berkelanjutan Sustainable Procurement Practices
Perseroan berkomitmen menerapkan praktik pengadaan The Company is committed to implementing sustainable
berkelanjutan guna menjamin rantai pasok yang procurement practices to ensure a responsible supply chain
bertanggung jawab melalui penguatan prosedur, through strengthened procedures, control mechanisms,
mekanisme kontrol, analisis risiko, serta program risk analysis, and partner development programs. As an
pembinaan mitra. Sebagai landasan etika, Perseroan ethical foundation, the Company enforces the Garudafood
memberlakukan Garudafood Vendor Code yang selaras Vendor Code, which is aligned with the Company’s
dengan Pedoman Etika dan Perilaku Perseroan serta Code of Conduct as well as OJK Regulation No. 21 of
regulasi OJK No. 21 Tahun 2015. Kebijakan ini mencakup 2015. This policy covers product quality, human rights,
aspek kualitas produk, Hak Asasi Manusia (HAM), environmental protection, business integrity, and data
perlindungan lingkungan, integritas bisnis, serta keamanan security. Compliance with this guideline is a mandatory
data. Kepatuhan terhadap pedoman ini merupakan prerequisite in the registration process through the Vendor
prasyarat wajib dalam proses registrasi melalui Vendor Management System (VMS). As of the end of 2025, 93%
Management System (VMS). Hingga akhir 2025, sebanyak of registered suppliers had signed a commitment to these
93% pemasok terdaftar telah menandatangani komitmen environmental and social criteria. [S-07][3-3]
terhadap kriteria lingkungan dan sosial tersebut. [S-07][3-3]
Dalam mengelola hubungan dengan mitra bisnis, Perseroan In managing relationships with business partners, the
menerapkan sistem pemetaan profil risiko secara Company applies a comprehensive risk profile mapping
komprehensif melalui pendekatan klasterisasi berdasarkan system through a clustering approach based on the
potensi dampak dan nilai strategis pemasok. Bagi calon potential impact and strategic value of suppliers. For
pemasok bahan baku utama (direct materials), Perseroan prospective suppliers of direct materials, the Company
menjalankan prosedur kualifikasi ketat melalui kunjungan conducts a rigorous qualification process through onsite
lapangan (onsite visit) untuk memverifikasi kepatuhan visits to verify compliance with quality standards, food
terhadap standar mutu, keamanan pangan, serta legalitas. safety requirements, and legal obligations. In addition,
Selain itu, pemasok yang memiliki fasilitas produksi suppliers that operate production facilities are required
diwajibkan melakukan sustainability self-assessment to conduct a sustainability self-assessment as part of the
sebagai bagian dari strategi mitigasi risiko jangka panjang. Company’s long-term risk mitigation strategy.
Untuk menjaga konsistensi kepatuhan, Perseroan menjalankan To ensure consistent compliance, the Company conducts
audit berkala terhadap pemasok eksisting dengan frekuensi periodic audits of existing suppliers, with the frequency
yang disesuaikan berdasarkan profil risiko mitra. Sepanjang determined based on the partner’s risk profile. Throughout
tahun 2025, Perseroan telah melakukan audit terhadap 50 2025, the Company conducted audits of 50 suppliers using
pemasok dengan kriteria evaluasi yang sudah mencakup evaluation criteria that included environmental and social
aspek lingkungan dan sosial. Hasil audit menunjukkan tidak aspects. The audit results indicated that no suppliers were
adanya pemasok yang teridentifikasi memiliki dampak negatif identified as having significant actual or potential negative
signifikan, baik aktual maupun potensial, sehingga tidak impacts, and therefore no corrective actions or termination
diperlukan tindakan perbaikan (corrective action) maupun of partnership were required. [308-1, 308-2, 414-1, 414-2]
pemutusan hubungan kerja sama. [308-1, 308-2, 414-1, 414-2]
Selain menjalankan proses pengawasan, Perseroan In addition to monitoring processes, the Company also
mengadakan program edukasi untuk pemasok strategis yang organizes educational programs for strategic suppliers
berfokus pada standar kualitas, keamanan pangan (food focusing on quality standards, food safety, and the
safety), serta penerapan konsep Kaizen 5R. Perseroan secara implementation of the Kaizen 5R concept. The Company
konsisten juga melaksanakan survei kepuasan pemasok also consistently conducts an annual supplier satisfaction
tahunan sebagai sarana penghimpunan aspirasi dan umpan survey as a channel to gather aspirations and feedback in
balik dalam rangka mendukung perbaikan berkelanjutan. support of continuous improvement.
Sebagai wujud dukungan terhadap ekonomi nasional, As part of its support for the national economy, the
Perseroan memprioritaskan kemitraan dengan Company prioritizes partnerships with domestic suppliers.
pemasok domestik. Pada tahun 2025, sebanyak 95,25% In 2025, 95.25% of the Company’s suppliers were local
pemasok Perseroan merupakan pemasok lokal, dengan suppliers, with procurement spending allocation reaching
alokasi anggaran belanja mencapai 93,95% dari total 93.95% of total procurement. This reflects the Company’s
pengadaan. Langkah ini mencerminkan kontribusi contribution to empowering local economies within its
Perseroan dalam memberdayakan ekonomi lokal di operational areas. [GRI 204-1]
wilayah operasional. [GRI 204-1]
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Persentase Proporsi Pemasok Lokal [B.1]
Percentage of Local Supplier Proportion
Uraian 2025 2024 2023
Uraian
Pemasok Lokal | Local Suppliers 95,25% 97,49% 99,00%
Pemasok Luar Negeri | Foreign Suppliers 4,75% 2,51% 1,00%
Persentase Proporsi Anggaran yang dialokasikan Pada Pemasok Lokal [204-1]
Percentage of Procurement Spending Allocated to Local Suppliers
Uraian 2025 2024 2023
Uraian
Pemasok Lokal | Local Suppliers 93,95% 92,13% 95,38%
Pemasok Luar Negeri | Foreign Suppliers 6,05% 7,87% 4,62%
Kemitraan Kacang [203-2] Peanut Partnership [203-2]
Kemitraan petani kacang tanah merupakan implementasi The peanut farmer partnership program represents the
strategi Creating Shared Value (CSV) Perseroan guna Company’s implementation of its Creating Shared Value
menjamin keberlanjutan pasokan sekaligus menciptakan (CSV) strategy to ensure supply sustainability while
nilai ekonomi dan sosial bagi mitra. Perseroan membina generating economic and social value for its partners.
dua kategori mitra, yaitu petani penangkar benih yang The Company supports two categories of partners:
memproduksi benih unggul, serta petani penggarap seed breeder farmers who produce superior seeds, and
sebagai pemasok utama bahan baku produksi. Hingga cultivating farmers who serve as the main suppliers of
tahun 2025, program ini telah memberikan manfaat bagi raw materials for production. As of 2025, the program has
lebih dari 460 petani mitra. benefited more than 460 partner farmers.
Perseroan menjamin kualitas pasokan dan hasil panen The Company ensures supply quality and optimal harvest
optimal melalui pendampingan teknis serta pemantauan yields through technical assistance and intensive monitoring
intensif di setiap siklus pertumbuhan. Efektivitas at each stage of the growth cycle. The effectiveness of
pendampingan ini tercermin dari produktivitas lahan this assistance is reflected in the productivity of partner
petani mitra yang mencapai 3,5–4 ton per hektar, farmers’ land, which reaches 3.5–4 tons per hectare,
melampaui rata-rata nasional. Keberhasilan tersebut exceeding the national average. This achievement has
turut mendorong kenaikan volume penyerapan menjadi also contributed to an increase in procurement volume to
1.871,3 ton kacang tanah, meningkat 13,83% dari 1.643,9 1,871.3 tons of peanuts, representing a 13.83% increase
ton pada tahun sebelumnya. Selain itu, Perseroan from 1,643.9 tons in the previous year. In addition, the
memperkuat kapabilitas mitra melalui pemanfaatan Company strengthens partner capabilities through the use
teknologi tepat guna, penyediaan benih unggul, serta of appropriate technology, the provision of superior seeds,
memberikan kepastian harga dan fasilitas pendukung and the assurance of price certainty along with other
lainnya. supporting facilities.
Petani Mitra Kacang Tanah dibandingkan 2024
Partner Farmers Peanuts Compared to 2024
>460 1.871,3 13,8%
ton|tons ton CO₂eq
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Komitmen keberlanjutan diwujudkan melalui upaya The Company’s sustainability commitment is reflected
promosi praktik pertanian yang bertanggung jawab through the promotion of responsible agricultural
dan inisiasi ekonomi sirkular. Bersama mitra strategis, practices and the initiation of circular economy
Perseroan mengedukasi metode pengendalian hama yang approaches. In collaboration with strategic partners,
tepat sasaran guna meminimalkan dampak lingkungan, the Company educates farmers on targeted pest control
sekaligus mulai mengkaji dampak ekonomi dari methods to minimize environmental impact, while also
pengelolaan limbah pertanian. Dalam praktiknya, petani beginning to assess the economic impact of agricultural
mitra telah secara mandiri memanfaatkan sisa panen waste management. In practice, partner farmers have
sebagai pakan ternak serta kotoran hewan untuk pupuk independently utilized harvest residues as animal feed
organik. Inisiatif tersebut menjadi landasan strategi untuk and livestock manure as organic fertilizer. These initiatives
menciptakan nilai tambah ekonomi yang selaras dengan form the foundation of a strategy to create additional
prinsip pelestarian alam. economic value aligned with environmental preservation
principles.
Sipin
Petani Kacang Tanah,
Mitra Perseroan
Pati, Jawa Tengah Saya dan para petani yang saya koordinir merasakan perubahan sedikit
Peanut Farmers, demi sedikit terhadap pola pikir dalam bertani kacang tanah. Dari tangan
Company Partner
dingin dan kesabaran dari para penyuluh lapangan kemitraan, banyak
Central Java
hal yang membuat pertanian kami sebagai mitra Garudafood lebih maju
dengan diperkenalkannya tata cara pertanian yang benar, kemudian bagaimana kita
harus merawat tanaman dari kebutuhan pupuk, air pengairan dan pengendalian hama
penyakit tanaman sehingga kami petani kacang tanah mitra Garudafood mengalami
peningkatan hasil produksi dan kualitas. Kami mulai sadar bahwa harga beli bukanlah
yang pertama mempengaruhi pendapatan, tetapi bagaimana kami para petani kacang
tanah mitra mampu meningkatkan jumlah produksi yang berkualitas sehingga kami
dapat membawa pendapatan yang lebih baik.
My fellow farmers and I have gradually experienced a gradual shift in our mindset
regarding peanut farming. Through the dedication and patience of the partnership
field facilitators, our farming practices as Garudafood partners have improved. We
were introduced to proper agricultural practices, including proper crop maintenance,
fertilization, and pest management, resulting in higher productivity and better quality
for our harvest. We now understand that income is not solely about the
buying price, but about the key lies in our ability as partner peanut farmers
to increase the volume of high-quality production, enabling us to achieve
better and more sustainable income levels.
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Kemitraan Peternak [203-2] Farmer Partnerships [203-2]
Bagi Perseroan, kemitraan dengan peternak sapi perah For the Company, partnerships with dairy farmers form an
merupakan bagian dari strategi untuk memastikan integral part of its strategy to ensure the sustainability of
keberlanjutan pasokan bahan baku sekaligus raw material supply while strengthening the livelihoods
memperkuat penghidupan peternak lokal. Kemitraan of local farmers. These partnerships are designed as
ini dirancang sebagai ekosistem jangka panjang yang long-term, mutually beneficial ecosystems, in which the
saling menguntungkan, di mana Perseroan berperan Company acts as the primary off-taker by providing market
sebagai off-taker utama yang memberikan kepastian certainty, encouraging increased production capacity, and
pasar, mendorong peningkatan kapasitas produksi, serta generating economic impact in dairy-producing regions,
menciptakan dampak ekonomi di wilayah sentra susu, particularly Central Java and East Java.
khususnya Jawa Tengah dan Jawa Timur.
Hingga akhir 2025, program kemitraan telah melibatkan As of the end of 2025, the partnership program had
lebih dari 4.400 peternak sapi perah dengan total sekitar involved more than 4,400 dairy farmers with a total of
13.300 ekor sapi, serta menyerap lebih dari 15.300 ton approximately 13,300 cows, and had absorbed more
susu segar untuk kebutuhan produksi. Selain menjaga than 15,300 tons of fresh milk for production needs.
kesinambungan pasokan, kemitraan ini difokuskan Beyond ensuring supply continuity, the program focuses
pada peningkatan kualitas dan produktivitas melalui on improving quality and productivity through technical
pendampingan teknis, penguatan praktik mutu dan assistance, the strengthening of quality and post-harvest
pascapanen, serta edukasi kesehatan ternak. Seiring practices, and livestock health education. In line with
dengan meningkatnya kebutuhan susu nasional, the growing national demand for milk, the Company has
Perseroan juga melakukan penyesuaian kebijakan harga also adjusted its pricing policies to maintain a balance
untuk menjaga keseimbangan antara keberlanjutan between the sustainability of farmers’ businesses and the
usaha peternak dan kebutuhan industri pengolahan. needs of the processing industry.
Program kemitraan Peternak Sapi Perah telah melibatkan:
The dairy farmer partnership program has involved:
4.400+ peternak sapi perah
dairy farmers
+13.300 ekor sapi
cows
15.300+ ton susu segar
tonnes of fresh milk
Dukungan Perseroan terhadap mitra peternak dilengkapi The Company’s support for its dairy farming partners is
dengan penguatan sarana dan akses pembiayaan, complemented by strengthening facilities and access to
termasuk penyediaan infrastruktur pendukung mutu, financing, including the provision of quality-supporting
memfasilitasi akses pendanaan usaha, serta penguatan infrastructure, facilitate access to business financing, and
kelembagaan peternak. Di saat yang sama, prinsip institutional strengthening of farmer organizations. At the
ekonomi sirkular diintegrasikan ke dalam ekosistem same time, circular economy principles are integrated
susu melalui pemanfaatan sisa dan limbah pangan dari into the dairy ecosystem through the utilization of
proses produksi sebagai bahan baku pakan ternak. residuals and food waste from production processes as
Inisiatif ini tidak hanya menekan timbulan limbah, tetapi raw materials for animal feed. This initiative not only
juga membantu meningkatkan efisiensi biaya pakan dan reduces waste generation, but also helps improve feed
memperkuat ketahanan usaha peternak sebagai bagian cost efficiency and strengthen the resilience of farmers’
dari upaya membangun ekosistem susu yang lebih businesses as part of efforts to build a more sustainable
berkelanjutan. dairy ecosystem.
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Kualitas & Keamanan Produk
Product Quality & Safety
Perseroan memastikan setiap produk yang dipasarkan The Company guarantee that every marketed product is
aman, bermutu, dan halal melalui penerapan sistem safe, high quality, and halal by implementing an integrated
manajemen yang terintegrasi di seluruh tahapan management system across all operational stages, from
operasional, mulai dari pengadaan bahan baku hingga raw material procurement to distribution. Controls are
distribusi. Pengendalian dilakukan dengan pendekatan carried out through preventive-based approach and
berbasis pencegahan dan kepatuhan terhadap regulasi, regulatory compliance supported by certifications,
serta didukung sertifikasi, pengawasan berkala, periodic monitoring, the use of technology, and grievance
pemanfaatan teknologi, dan mekanisme penanganan handling mechanisms.
pengaduan.
Mutu & Keamanan Quality & Safety
Sistem Manajemen Kualitas Quality Management System
Perseroan berkomitmen memastikan setiap produk yang The Company is committed to ensuring that every
dipasarkan aman, bermutu, dan memenuhi standar yang marketed product is safe, high quality, and meets the
berlaku bagi konsumen. Komitmen tersebut diterapkan applicable standards for consumers. This commitment
melalui sistem manajemen yang terintegrasi untuk is implemented through an integrated management
menjamin keamanan pangan, mutu, dan kehalalan system to ensure food safety, quality, and halal assurance
di seluruh rantai pasok, mulai dari proses produksi throughout the supply chain, from the production
hingga produk diterima konsumen. Pendekatan yang processes until the product reaches the consumer.
digunakan menekankan pencegahan serta kepatuhan The approach emphasizes preventive measures and
terhadap ketentuan keamanan pangan di setiap wilayah compliance with food safety regulations in every market
pemasaran. region.
Dalam pelaksanaannya, Perseroan menerapkan In its implementation, the Company applies the Consumer
Sistem consumer relevant quality standard (CRQS) Relevant Quality Standard (CRQS) system to ensure that
untuk memastikan penilaian kualitas dilakukan secara quality assessments are conducted comprehensively
menyeluruh dari pabrik hingga pasar berdasarkan from factories to market, based on a consumer
perspektif konsumen. Sejak tahun 2024, penerapan perspective. Since 2024, the implementation of CRQS
CRQS diperluas ke seluruh area operasional, termasuk has been expanded across all operational areas, including
distribution center (DC) dan depo. Tim Regulasi secara distribution centers (DC) and depots. The Regulatory
proaktif memantau perkembangan peraturan keamanan Team proactively monitors developments in food safety
pangan dan melakukan koordinasi internal secara berkala regulations and conducts regular internal coordination
untuk memastikan penyesuaian yang diperlukan dapat to ensure that any necessary adjustments are promptly
segera diimplementasikan. implemented.
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Sepanjang tahun 2025, tidak terdapat laporan pelanggaran
terhadap regulasi keamanan pangan maupun kejadian penarikan
produk yang menimbulkan sanksi atau konsekuensi hukum. [F.29]
Throughout 2025, there were no reported violations of food
safety regulations nor any product recall incidents that resulted
in sanctions or legal consequences. [F.29]
Sistem Manajemen Keamanan Pangan Food Safety Management System
Pada tahun 2025, standar keamanan pangan ditingkatkan In 2025, the Company upgraded its food safety standard
dari ISO 22000 menjadi FSSC 22000, sebuah skema from ISO 22000 to FSSC 22000, a more comprehensive
sertifikasi yang lebih komprehensif dan diakui secara and globally recognized certification scheme, as part
global, sebagai bentuk komitmen untuk memperkuat of its commitment to strengthening the overall food
sistem manajemen keamanan pangan secara menyeluruh. safety management system. At production facilities,
Di fasilitas produksi, penerapan FSSC 22000 didukung the implementation of FSSC 22000 is supported by the
oleh pelaksanaan good manufacturing practices (GMP) application of Good Manufacturing Practices (GMP) and
dan pengujian mutu berkala sesuai ketentuan Badan periodic quality testing in accordance with the provisions
Standardisasi Nasional (BSN). of the National Standardization Agency (BSN).
Di jalur distribusi, Perseroan mengimplementasikan Across the distribution chain, the Company implements
Sistem Manajemen Keamanan Pangan Olahan (SMKPO) the Processed Food Safety Management System (SMKPO)
guna mencegah potensi bahaya, seperti kontaminasi to prevent potential hazards, such as microbial, chemical,
mikroba, kimia, maupun fisik yang dapat memengaruhi or physical contamination that may affect product
keamanan dan kualitas produk. Berdasarkan audit berkala safety and quality. Based on periodic audits of the Halal
Sistem Jaminan Produk Halal oleh lembaga berwenang, Product Assurance System conducted by the authorized
seluruh unit bisnis Perseroan memperoleh hasil sangat body, all of the Company’s business units achieved very
memuaskan yang merupakan tingkat penilaian tertinggi satisfactory results, representing the highest assessment
dalam evaluasi tersebut. level in the evaluation.
Bahan baku dipastikan memenuhi ketentuan mutu yang berlaku di Indonesia
serta telah tersertifikasi halal.
Raw materials are ensured to meet applicable quality standards in Indonesia
and have obtained halal certification.
Fasilitas produksi dan proses manufaktur disesuaikan dengan persyaratan
good manufacturing practices (GMP) serta pengujian mutu berkala untuk
memenuhi ketentuan Badan Standardisasi Nasional (BSN).
Production facilities and manufacturing processes comply with Good
Manufacturing Practices (GMP) requirements and undergo periodic quality
testing in accordance with the standards set by the National Standardization
Agency (BSN).
Sebanyak 40 depo telah memperoleh sertifikasi Sistem Jaminan Produk
Halal (SJPH).
A total of 40 depots have obtained Halal Product Assurance System (SJPH)
certification Halal (SJPH).
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Produk Berkualitas dan Bertanggung Jawab Quality and Responsible Products
Perseroan memastikan setiap produk yang dihasilkan The Company ensures that all products meet stringent
memenuhi standar kualitas dan keamanan yang ketat quality and safety standards through responsible
melalui proses produksi yang bertanggung jawab. production processes. Food safety and quality controls
Pengendalian keamanan dan kualitas dilakukan pada setiap are implemented at every process stage and supported
tahapan proses serta didukung pemanfaatan teknologi by leveraging technology to enhance quality control
untuk meningkatkan efektivitas quality control. Pada tahun effectiveness. In 2025, near infrared (NIR) inspection
2025, digunakan alat inspeksi near infrared (NIR) untuk technology were utilized to accelerate and improve the
mempercepat dan meningkatkan akurasi analisis mutu accuracy of food quality analysis. In addition, digital
pangan. Selain itu, perangkat inspeksi digital diterapkan inspection devices were implemented to monitor
untuk memantau kinerja kualitas secara real time sehingga quality performance in real-time, ensuring that potential
potensi penyimpangan dapat segera diidentifikasi dan deviations are promptly identified and addressed. [3-3]
ditindaklanjuti. [3-3]
Perseroan memastikan seluruh produk yang dipasarkan, The Company ensures that all marketed products, both
baik domestik maupun ekspor, telah memenuhi ketentuan for domestic and export markets, comply with applicable
regulasi yang berlaku. Untuk memperkuat sistem dan regulatory requirements. To strengthen its systems and
mempercepat pengembangan produk, salah satu unit accelerate product development, one business units has
bisnis telah secara sukarela menerapkan sertifikasi Program voluntarily implemented the Risk Management Program
Manajemen Risiko (PMR) sebagai komitmen terhadap (PMR) certification, demonstrating a commitment
sistem keamanan pangan sekaligus dapat mendukung to food safety management while facilitating faster
percepatan proses perizinan. [F.26, F.28] licensing processes. [F.26, F.28]
100% produk telah dievaluasi dampak
kesehatannya [F.27][416-1]
100% of products have undergone
health impact assessments.
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Inovasi Produk Product Innovation
Perseroan menjadikan inovasi sebagai pendekatan The Company positions innovation as a key approach in
utama dalam menghadirkan produk yang relevan dengan delivering products that are relevant to consumer needs.
kebutuhan konsumen. Proses inovasi ini didorong oleh This innovation process is driven by an understanding of
pemahaman terhadap dinamika selera pasar serta evolving market preferences and the use of customer
pemanfaatan masukan pelanggan sebagai referensi feedback as an important reference in product evaluation
penting dalam evaluasi dan pengembangan produk. and development. As public awareness of health and
Seiring meningkatnya perhatian masyarakat terhadap nutrition continues to increase, the Company develops a
kesehatan dan gizi, Perseroan mengembangkan ragam variety of snack products that are not only enjoyable but
camilan yang tidak hanya lezat, tetapi juga memiliki also offer improved nutritional profiles. All development
profil gizi yang lebih baik. Seluruh proses pengembangan processes are carried out while maintaining consistent
tersebut dilaksanakan dengan tetap menjaga konsistensi quality and food safety standards at every stage of
standar kualitas dan keamanan pangan pada setiap production. [F.26, F.28]
tahapan produksi. [F.26, F.28]
Pilihan Produk yang Lebih Sehat Healthier Choice Products
Upaya menghadirkan pilihan produk yang lebih sehat Providing healthier product options forms part of the
menjadi bagian dari kontribusi Perseroan dalam Company’s contribution to promoting more balanced
mendukung pola konsumsi masyarakat yang lebih and responsible consumption patterns. This initiative is
seimbang dan bertanggung jawab. Inisiatif ini diwujudkan reflected in the development of product formulations
melalui pengembangan formulasi produk yang that consider nutritional aspects, the control of certain
memperhatikan aspek gizi, pengendalian kandungan ingredients in accordance with applicable regulations,
tertentu sesuai ketentuan yang berlaku, serta penyediaan and the provision of transparent information to support
informasi yang transparan bagi konsumen dalam consumers in making more informed choices. Clevo
membuat pilihan yang lebih sadar. Produk Clevo rasa Caramel and Clevo Full Cream products have met the
Caramel dan Clevo Full Cream telah memenuhi kriteria healthier choice criteria in accordance with applicable
healthier choice sesuai ketentuan yang berlaku sebagai standards, offering alternatives with improved nutritional
bagian dari penyediaan alternatif dengan profil gizi yang profiles. In addition, customer feedback serves as
lebih baik. Selain itu, umpan balik pelanggan menjadi an ongoing reference for product evaluation and
dasar berkelanjutan bagi evaluasi dan pengembangan development, including the introduction of snack options
produk, termasuk dalam menghadirkan pilihan camilan that place greater emphasis on health and nutrition in
yang lebih memperhatikan aspek kesehatan dan gizi line with consumer needs. [F.26, F.28]
sesuai dengan kebutuhan konsumen. [F.26, F.28]
Informasi & Pelabelan
Information & Labelling
Perseroan memastikan bahwa seluruh produk yang The Company ensures that all marketed products have
dipasarkan telah melalui serangkaian pengujian guna undergone a series of tests to meet the established
memenuhi standar mutu yang ditetapkan. Setiap quality standards. Each product is accompanied by
produk dilengkapi dengan informasi pada kemasan clear and comprehensive packaging information,
yang disajikan secara jelas dan lengkap, mencakup including ingredient composition, nutritional values,
komposisi bahan, nilai gizi, tanggal kedaluwarsa, expiration date, halal and SNI certifications, consumption
sertifikasi halal dan SNI, petunjuk konsumsi, panduan instructions, packaging disposal guidance, distribution
pembuangan kemasan, nomor izin edar, lokasi produksi, permit number, production location, and consumer
serta informasi layanan konsumen. Sepanjang tahun service information. Throughout 2025, no cases of
2025, tidak terdapat temuan ketidakpatuhan yang non-compliance were identified in relation to product
berkaitan dengan informasi produk, pelabelan, maupun information, labeling, consumer services, or marketing
komunikasi pemasaran. [3-3, 417-1, 417-2, 417-3] communications. [3-3, 417-1, 417-2, 417-3]
Pengaduan Produk [2-25, 2-26] Product Complaints
Perseroan berkomitmen menyediakan akses yang The Company is committed to providing transparent
transparan dan mudah bagi masyarakat untuk and easily accessible channels for the public to submit
288 PT Garudafood Putra Putri Jaya Tbk
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menyampaikan pengaduan, masukan, maupun complaints, feedback, and inquiries. In addition to the
pertanyaan. Selain whistleblowing system (WBS), tersedia whistleblowing system (WBS), the Company provides
fitur “Tanya Putri”, asisten virtual yang dapat diakses 24 the “Tanya Putri” feature, a virtual assistant accessible
jam melalui situs garudafood.com. Kanal ini memberikan 24 hours a day through the website garudafood.com.
informasi terkait produk, layanan pelanggan, distribusi, This channel provides information related to products,
dan hubungan investor, sekaligus menampung kritik dan customer services, distribution, and investor relations,
saran dari pemangku kepentingan. while also accommodating feedback and suggestions
from stakeholders.
Pada tahun pelaporan, Perseroan mencatat peningkatan During the reporting year, the Company recorded
jumlah keluhan konsumen yang terdokumentasi dalam an increase in the number of consumer complaints
sistem. Hal ini sejalan dengan implementasi sistem documented in its system. This was in line with the
pengelolaan pengaduan konsumen yang baru dan lebih implementation of a new and more integrated consumer
terintegrasi, yang memungkinkan seluruh masukan complaint management system, which enables all
konsumen tercatat secara lebih komprehensif dan dapat consumer feedback to be recorded more comprehensively
dipantau secara sistematis. Melalui sistem ini, Perseroan and monitored systematically. Through this system, the
juga memperoleh insight yang lebih mendalam terkait Company also gains deeper insights into consumers’
pengalaman konsumen terhadap produk. experiences with its products.
Selain itu, sebagai bentuk komitmen terhadap standar In addition, as part of its commitment to quality standards
kualitas dan perlindungan konsumen, Perseroan juga and consumer protection, the Company proactively
secara proaktif menindaklanjuti masukan yang diterima follows up on the feedback received by implementing
dengan melakukan program peningkatan kualitas product quality improvement programs, including product
produk, termasuk pelaksanaan penarikan kembali (recall) recall initiatives for certain products across distribution
terhadap produk tertentu hingga ke jaringan distribusi, channels, including modern trade. These measures form
termasuk modern trade. Langkah ini merupakan bagian part of the Company’s continuous improvement efforts to
dari upaya perbaikan berkelanjutan yang dilakukan ensure product quality standards are maintained and to
Perseroan untuk memastikan standar kualitas produk strengthen consumer trust in the products.
tetap terjaga serta meningkatkan kepercayaan konsumen
terhadap produk.
Setiap pengaduan yang diterima melalui mekanisme Every complaint received through these mechanisms
tersebut dicatat dan ditindaklanjuti oleh unit terkait is recorded and followed up by the relevant units in
sesuai prosedur yang berlaku. Sepanjang tahun 2025, accordance with the applicable procedures. Throughout
seluruh pengaduan dan keluhan yang masuk melalui 2025, all complaints and feedback received through the
layanan pengaduan pelanggan telah diselesaikan. customer complaint service were resolved. [F.24, F.30][416-2]
[F.24, F.30][416-2]
Pengaduan Produk [F.24, F.30]
Product Complaints
Keterangan 2025 2024 2023
Description
Pengaduan Masuk | Complaints Received 1250 506 949
Status Pengaduan | Complaint Status
Terselesaikan | Resolved 1250 506 949
Sedang Dalam Proses | In Progress 0 0 0
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PENCIPTAAN NILAI BAGI PEMANGKU KEPENTINGAN
VALUE CREATION FOR STAKEHOLDERS
Perseroan terus membangun ketahanan bisnis melalui The Company continues to build business resilience
strategi memenuhi kebutuhan pangan nasional dengan through a strategy of meeting national food needs by
mengedepankan kepuasan dan preferensi konsumen prioritizing consumer satisfaction and preferences as the
sebagai fokus utama pengembangan produk. Pengawasan main focus of product development. Strict supervision is
ketat diterapkan pada seluruh rantai proses produksi applied to the entire production process chain, from the
mulai dari tahap riset dan pengembangan, pengadaan research and development stage, procurement of quality
bahan baku berkualitas, manufaktur, penyimpanan, raw materials, manufacturing, storage, distribution,
distribusi, hingga pemantauan umpan balik pelanggan to monitoring customer feedback to ensure optimal
untuk menjamin kualitas produk yang optimal sesuai product quality in accordance with market segments.
segmen pasar. Masukan dan saran konsumen dijadikan Consumer input and suggestions are used as the basis
dasar evaluasi berkelanjutan guna mendorong inovasi for continuous evaluation to encourage innovation and
serta peningkatan mutu, sementara setiap keluhan quality improvement, while every complaint is handled in
ditangani sesuai standar layanan pelanggan yang berlaku. accordance with applicable customer service standards.
Informasi lengkap pada kemasan produk mencakup Complete information on product packaging includes
komposisi bahan, nilai gizi, petunjuk pembuangan ingredient composition, nutritional value, packaging
kemasan, serta kontak layanan konsumen. Melalui disposal instructions, and customer service contact
sinergi pemasaran, teknologi, dan inovasi, Perseroan details. Through the synergy of marketing, technology, and
memastikan portofolio produk yang relevan, kompetitif, innovation, the Company ensures a relevant, competitive,
dan berkelanjutan dalam jangka panjang. Perseroan and sustainable product portfolio in the long term. The
memastikan pemberian layanan atas produk yang setara, Company ensures the provision of product-related
adil, dan nondiskriminatif kepada seluruh konsumen di services that are equal, fair, and non-discriminatory to all
seluruh wilayah pemasaran. [F.17][3-3] consumers across all marketing areas. [F.17][3-3]
Perseroan berupaya menciptakan manfaat yang The Company strives to create sustainable benefits for
berkelanjutan bagi masyarakat, lingkungan, dan negara society, the environment, and the state by responsibly
melalui penyaluran nilai ekonomi yang dihasilkan kepada distributing the economic value generated to stakeholders,
para pemangku kepentingan secara bertanggung jawab, in line with their respective roles and needs. During 2025,
sejalan dengan peran dan kebutuhan masing-masing. the Company did not receive financial assistance from the
Sepanjang tahun 2025, Perseroan tidak menerima Government in any form. [201-1, 201-4]
bantuan finansial dari Pemerintah dalam bentuk apapun.
[201-1, 201-4]
Nilai Ekonomi Langsung yang Dihasilkan dan Didistribusikan (Konsolidasian) [201-1]
Direct Economic Value Generated and Distributed
Uraian 2025 2024 2023
Description (RP miliar) (RP miliar) (RP miliar)
(RP billion) (RP billion) (RP billion)
Nilai Ekonomi Langsung yang Dihasilkan | Direct Economic Value Generated
Penjualan Neto 13.119,63 12.235,37 10.543,57
Net Sales
Total Nilai Ekonomi yang Dihasilkan 13.119,63 12.235,37 10.543,57
Total Economic Value Generated
Nilai Ekonomi yang Didistribusikan | Direct Economic Value Generated
Biaya Operasional 2.634,88 2.578,61 1.979,55
Operating Costs
Biaya Gaji dan Tunjangan 1.086,11 1.033,76 822,35
Employee Wages and Allowances
290 PT Garudafood Putra Putri Jaya Tbk
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Uraian 2025 2024 2023
Description (RP miliar) (RP miliar) (RP miliar)
(RP billion) (RP billion) (RP billion)
Pembagian Dividen 378,20 331,92 266,91
Dividend Payments
Pembayaran Pajak 754,20 911,44 688,74
Tax Payments
Investasi Masyarakat (Kegiatan CSR) 5,57 3,1 3,43
Community Investments (CSR Activities)
Total Nilai Ekonomi yang Didistribusikan 4.858,96 4.858,83 3.760,98
Total Economic Value Distributed
Total Nilai Ekonomi yang Disimpan 8.260,67 7.376,54 6.782,59
Total Economic Value Retained
Realisasi kinerja Perseroan menunjukkan dinamika The Company’s performance realization demonstrates
dari tahun ke tahun pada aspek penjualan neto, laba year-to-year dynamics in net sales, profit for the year,
tahun berjalan, dan produksi. Secara aktual, penjualan and production. In 2025, net sales increased compared
neto pada tahun 2025 tercatat mengalami peningkatan to 2024, in line with the rise in direct economic value
dibandingkan tahun 2024, sejalan dengan peningkatan generated by the Company to Rp13,119.63 billion
ekonomi langsung yang dihasilkan Perseroan menjadi from Rp12,235.37 billion in the previous year. Profit for
Rp13.119,63 miliar dari Rp12.235,37 miliar pada tahun the year also showed an upward trend, reflecting the
sebelumnya. Laba tahun berjalan juga menunjukkan Company’s ability to maintain operational performance
tren peningkatan, yang mencerminkan kemampuan while increasing retained economic value, which rose
Perseroan dalam mempertahankan kinerja operasional to Rp8,260.67 billion. Meanwhile, production output
serta meningkatkan nilai ekonomi yang disimpan yang during the reporting period also increased in line with the
tercatat naik menjadi Rp8.260,67 miliar. Sementara itu, growth of the Company’s operational activities to meet
realisasi produksi pada periode pelaporan mengalami market demand. [F.2]
peningkatan seiring dengan pertumbuhan aktivitas
operasional Perseroan untuk memenuhi permintaan
pasar. [F.2]
Kinerja Pendapatan dan Laba Rugi [F.2]
Performance of Revenue and Profit and Loss
Uraian Satuan 2025 2024 2023
Description Unit
Penjualan Neto Rp miliar 13.119,63 12.235,37 10.543,57
Net Sales Rp billion
Laba Tahun Berjalan Rp miliar 756,23 687,19 601,47
Profit for the Year Rp billion
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REFERENSI POJK DAN SEOJK [G.4]
POJK AND SEOJK REFERENCES
Referensi POJK & Pengungkapan Halaman
SEOJK Disclosure Page
POJK and SEOJK
references
Indeks POJK No. A.1 Penjelasan Strategi Keberlanjutan | Explanation of Sustainability Strategy 216
51/OJK.03/2017 B.1 Aspek Ekonomi | Economic Aspects 213-214
dan SEOJK
No. 16/ B.2 Aspek Lingkungan Hidup | Environmental Aspects 212
SEOJK.04/2021 B.3 Aspek Sosial | Social Aspects 213
POJK No. 51/ C.1 Visi, Misi, dan Nilai Keberlanjutan | Vision, Mission, and Sustainability Values 216
OJK.03/2017
Index and C.2 Alamat Perusahaan | Company Address 37
SEOJK No. 16/ C.3 Skala Usaha | Scale of Business 8, 48-49,
SEOJK.04/2021 239-241
C.4 Produk, Layanan, dan Kegisatan Usaha yang dijalankan 39-43
Products, Services, and Business Activities
C.5 Keanggotaan pada Asosiasi | Membership in Associations 51
C.6 Perubahan organisasi bersifat signifikan | Significant Organizational Changes 51, 211
D.1 Penjelasan Direksi | Director’s Explanation 24-29
E.1 Penanggung Jawab Penerapan Keuangan Berkelanjutan 217-218
Responsible Party for Sustainable Finance Implementation
E.2 Pengembangan Kompetensi Terkait Keuangan Berkelanjutan 218-219
Development of Sustainable Finance-related Competencies
E.3 Penilaian Risiko Atas Penerapan Keuangan Berkelanjutan 227
Risk Assessment on Sustainable Finance Implementation
E.4 Hubungan Dengan Pemangku Kepentingan | Stakeholder Relations 220
E.5 Permasalahan Terhadap Penerapan Keuangan Berkelanjutan 226
Issues Related to Sustainable Finance Implementation
F.1 Kegiatan Membangun Budaya Keberlanjutan 218-219
Activities in developing a Culture of Sustainability
F.2 Perbandingan Target dan Kinerja Produksi, Portofolio, Target Pembiayaan, atau 291
Investasi, Pendapatan dan Laba Rugi | Comparison of Production Targets and
Performance, Portfolio, Financing Targets or Investments, Revenue and Profit/Loss
F.3 Perbandingan Target dan Kinerja Portofolio, Target Pembiayaan, atau Investasi pada 238
Instrumen Keuangan atau Proyek yang Sejalan dengan Keuangan Berkelanjutan
Comparison between Portfolio Targets and Performance, Financing Targets, or
Investments in Financial Instruments or Projects Compatible with Sustainable Finance
F.4 Biaya Lingkungan Hidup | Environmental Costs 238
F.5 Penggunaan Material yang Ramah Lingkungan | Use of Environmentally Friendly Materials 235
F.6 Jumlah dan Intensitas Energi yang Digunakan | Amount and Intensity of Energy Used 229-231
F.7 Upaya dan Pencapaian Efisiensi Energi dan Penggunaan Energi Terbarukan 229-230
Efforts and Achievements in Energy Efficiency and Renewable Energy Use
F.8 Penggunaan Air | Water Use 234
F.9 Dampak Dari Wilayah Operasional yang Dekat atau Berada di Daerah Konservasi atau 266
Memiliki Keanekaragaman Hayati | Impacts of Operational Areas that Are Near or in
Conservation Area or have Biodiversity
F.10 Usaha Konservasi Keanekaragaman Hayati | Impacts of Operational Areas that Are 266
Near or in Conservation Area or have Biodiversity
F.11 Jumlah dan Intensitas Emisi yang Dihasilkan Berdasarkan Jenisnya 231-233
Amount and Intensity of Emissions Generated by Its Type
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Referensi POJK & Pengungkapan Halaman
SEOJK Disclosure Page
POJK and SEOJK
references
F.12 Upaya dan Pencapaian Pengurangan Emisi yang Dilakukan 231-232
Amount and Intensity of Emissions Generated by Its Type
F.13 Jumlah Limbah dan Efluen yang Dihasilkan Berdasarkan Jenis 235, 237
Amount of Waste and Effluent Produced by Type
F.14 Mekanisme Pengelolaan Limbah dan Efluen 235-237
Waste and Effluent Management Mechanism
F.15 Tumpahan yang Terjadi (jika ada) | Spills (if any) 236
F.16 Jumlah dan Materi Pengaduan Lingkungan Hidup yang Diterima dan Diselesaikan 238
Number and Material of Environmental Complaints Received and Resolved
F.17 Komitmen untuk Memberikan Layanan atas Produk dan/atau Jasa yang Setara kepada 290
Konsumen | Commitment to Providing Services for Equal Products and/or Services to
Consumers
F.18 Kesetaraan Kesempatan Bekerja | Equal Employment Opportunity 242
F.19 Tenaga Kerja Anak dan Tenaga Kerja Paksa | Child Labor and Forced Labor 248
F.20 Upah Minimum Regional | Regional Minimum Wage 244
F.21 Lingkungan Bekerja yang Layak dan Aman | Safe and Decent Working Environment 252
F.22 Pelatihan dan Pengembangan Kemampuan Pekerja 218-219,
Training and Development of Employee Skills 249-251
F.23 Dampak Operasi Terhadap Masyarakat Sekitar 259-273
Operational Impacts on Surrounding Communities
F.24 Pengaduan Masyarakat | Community Complaints 238,
277-278,
289
F.25 Kegiatan Tanggung Jawab Sosial Lingkungan (TJSL) 259-273
Corporate Social and Environmental Responsibility (CSR) Activities
F.26 Inovasi dan Pengembangan Produk/Jasa Keuangan Berkelanjutan 287-288
Innovation and Sustainable Financial Product/Service Development
F.27 Produk/Jasa yang Sudah Dievaluasi Keamanannya bagi Pelanggan 287
Evaluated Product/Service Safety for Customers
F.28 Dampak Produk/Jasa | Product/Service Impacts 287-288
F.29 Jumlah Produk yang Ditarik Kembali | Number of Products Recalled 286
F.30 Survei Kepuasan Pelanggan Terhadap Produk dan/atau Jasa Keuangan Berkelanjutan 289
Customer Satisfaction Surveys on Sustainable Financial Products and/or Services
G.1 Verifikasi Tertulis dari Pihak Independen | Written Verification from an Independent 211
Party (if any)
G.2 Lembar Umpan Balik | Feedback Form 306
G.3 Tanggapan Terhadap Umpan Balik Laporan Keberlanjutan Tahun Sebelumnya 211
Responses to Feedback on Previous Year’s Sustainability Report
G.4 Daftar Pengungkapan Sesuai Peraturan Otoritas Jasa Keuangan Nomor 51/ 292-293
POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa
Keuangan, Emiten, dan Perusahaan Publik | List of Disclosures in Compliance with
the Financial Services Authority Regulation No. 51/POJK.03/2017 regarding the
Implementation of Sustainable Finance for Financial Service Institutions, Issuers, and
Public Companies.
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INDEKS ISI LAPORAN BERDASARKAN GRI
GRI CONTENT INDEX
Pernyataan PT Garudafood Putra Putri Jaya Tbk telah melaporkan sesuai dengan (in accordance with) GRI Standar
Penggunaan untuk periode 1 Januari hingga 31 Desember 2025
Statement of Use PT Garudafood Putra Putri Jaya Tbk has reported in accordance with GRI standard for the period from
January 1 to December 31, 2025
GRI 1 yang Digunakan GRI 1: Landasan 2021
GRI 1 Used GRI 1: Foundation 2021
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
Pengungkapan Umum | General Disclosure
GRI 2: 2-1 Detail organisasi | Organization Details 36-37
Pengungkapan 2-2 Entitas yang termasuk dalam pelaporan 210
Umum 2021 keberlanjutan organisasi | Entities included in
General sustainability reporting by the organization
Disclosure 2021
2-3 Periode pelaporan, frekuensi, dan titik kontak 210-211
Reporting period, frequency, and contact point
2-4 Penyajian kembali informasi | Restatement of 211
information
2-5 Penjaminan oleh pihak eksternal | Assurance 211
by external parties
2-6 Aktivitas, rantai nilai, dan hubungan bisnis 38-43,
lainnya | Activities, value chain, and other 48-49, 51,
business relationships 211, 280
2-7 Tenaga kerja | Employees 239-240
2-8 Pekerja yang bukan karyawan | Non- 240
employees Workers
2-9 Struktur tata kelola dan komposisi 217-218
Governance structure and composition
2-10 Menominasikan dan memilih badan tata kelola 171-172
tertinggi | Nomination and election of the
highest governance board
2-11 Pejabat badan tata kelola tertinggi | Officers of 217
the highest governance board
2-12 Peran badan tata kelola tertinggi dalam 217-218
mengawasi pengelolaan dampak | Role of the
highest governance board in overseeing impact
management
2-13 Pendelegasian tanggung jawab untuk 217-218
mengelola dampak |Delegation of
responsibility for managing impact
2-14 Peran badan tata kelola tertinggi dalam 217-218
pelaporan keberlanjutan | Role of the highest
governance board in sustainability reporting
2-15 Konflik kepentingan | Conflicts of interest 195, 275-
276
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Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
2-16 Mengkomunikasikan hal-hal kritis 197-198,
Communication of critical issues 245, 277-
278
2-17 Pengetahuan kolektif badan tata kelola 218-219
tertinggi | Collective knowledge of the highest
governance board
2-18 Evaluasi kinerja badan tata kelola tertinggi 156
Evaluation of the performance of the highest
governance board
2-21 Rasio kompensasi total tahunan | Ratio of 156-157,
annual total compensation 178
2-22 Pernyataan tentang strategi pembangunan 156, 178
berkelanjutan | Statement of sustainable
development strategy
2-23 Komitmen kebijakan | Policy commitments 216
2-24 Menanamkan komitmen kebijakan 216-217,
Embedding policy commitments 222, 275
2-25 Proses untuk memulihkan dampak negatif 197-198,
Process for recovering negative impacts 277-278
2-26 Mekanisme untuk mendapatkan saran dan 197-198,
meningkatkan isu | Mechanisms for obtaining 277, 288-
feedback and improving issues 289
2-27 Kepatuhan terhadap hukum dan peraturan 278-279
Compliance with laws and regulations
2-28 Keanggotaan asosiasi 51
Membership in associations
2-29 Pendekatan keterlibatan pemangku 220
kepentingan | Stakeholder engagement
approach
2-30 Perjanjian perundingan kolektif | Collective 248
bargaining agreements
Topik Material | Material Topic
GRI 3: 3-1 Proses untuk menentukan topik material 221
Topik Material Process for determining material topics
2021 | Material 3-2 Daftar topik material | List of material topics 222
Topics 2021
Kinerja Ekonomi | Economic Performance
GRI 3: 3-3 Pengelolaan terhadap topik material 290
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 201: 201-1 Distribusi Perolehan Ekonomi 290
Kinerja Ekonomi Economic Earnings Distribution
2016 | Economic 201-2 Implikasi finansial serta risiko dan peluang 233, 226
Performance lain akibat dari perubahan iklim | Financial
2021 implications and other risks and opportunities
due to climate change
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Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
201-3 Kewajiban program pensiun manfaat pasti dan 247
program pensiun lainnya | Defined benefit plan
obligations and other retirement plan
201-4 Bantuan finansial yang diterima dari 290
pemerintah | Financial assistance received
from government
Keberadaan Pasar | Market Presence
GRI 3: 3-3 Pengelolaan terhadap topik material 244
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 202: 202-1 Rasio standar upah karyawan entry-level 244
Keberadaan berdasarkan jenis kelamin terhadap upah
Pasar 2016 minimum regional | Ratios of standard entry
Market Presence level wage by gender compared to local
2016 minimum wage
202-2 Proporsi manajemen senior yang berasal dari 242
masyarakat setempat | Proportion of senior
management hired from the local community
Dampak Ekonomi Tidak Langsung | Indirect Economic Impacts
GRI 3: 3-3 Pengelolaan terhadap topik material 259
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 203: 203-1 Investasi infrastruktur dan layanan dukungan 259, 268,
Dampak Infrastructure investment and support services 291
Ekonomi Tidak 203-2 Dampak ekonomi signifikan tidak langsung 259-273,
Langsung 2016 Indirect significant economic impact 282-284
Indirect Economic
Impacts 2016
Praktik Pengadaan | Procurement Practice
GRI 3: 3-3 Pengelolaan terhadap topik material 281
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 204: 204-1 Proporsi Pengeluaran untuk Pemasok Lokal 213, 281-
Praktik Proportion of Spending on Local Suppliers 282
Pengadaan 2016
Procurement
Practices 2016
Antikorupsi | Anti-Corruption
GRI 3: 3-3 Pengelolaan terhadap topik material 276
Topik Material Management of material topics
2021 | Material
Topics 2021
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 205: 205-1 Operasi-operasi yang dinilai memiliki risiko 276
Antikorupsi 2016 terkait korupsi | Operations assessed to have
Anti-Corruption corruption related risks
2016 205-2 Komunikasi dan pelatihan tentang kebijakan 276-277
dan prosedur antikorupsi | Communication
and training on anti-corruption policies and
procedures
205-3 Insiden korupsi yang terbukti dan tindakan 276-277
yang diambil | Proven corruption incidents and
the actions taken
Material | Materials
GRI 3: 3-3 Pengelolaan terhadap topik material 235
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 301: 301-1 Material yang digunakan berdasarkan berat 235
Material 2016 dan volume | Materials used are based on
Materials weight and volume
2016 301-2 Bahan baku hasil daur ulang yang digunakan 235
Recycled input material used
301-3 Produk pemerolehan ulang dan material 237
kemasannya |Reclaimed products and their
packaging materials
Energi | Energy
GRI 3: 3-3 Pengelolaan terhadap topik material 229
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 302: 302-1 Konsumsi energi dalam organisasi 230-231
Energi 2016 Energy consumption within the organization
Energy 2016
302-2 Konsumsi energi di luar organisasi - Konsumsi energi Informasi Sedang
Energy consumption outside the organization di luar organisasi tidak proses
Energy tersedia memperluas
consumption Information cakupan
outside the unavailable inventarisasi
organization konsumsi
energi
Energy
consumption
inventory
scope
currently
being
expanded
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
302-3 Intensitas energi | Energy intensity 230-231
302-4 Pengurangan konsumsi energi 230
Reduction of energy consumption
302-5 Pengurangan pada energi yang dibutuhkan 230
untuk produk dan jasa | Reduction of energy
required for products and services
Air dan Efluen | Water and Effluent
GRI 3: 3-3 Pengelolaan terhadap topik material 233
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 303: 303-1 Interaksi dengan air sebagai sumber daya 233-234
Air dan Efluen bersama | Interaction with water as a shared
2016 | Water resource
and Effluent 2016 303-2 Manajemen dampak yang berkaitan dengan 234-235
pembuangan air | Management of water
discharge-related impacts
303-3 Pengambilan air | Water intake 234
303-4 Pembuangan Air | Water Discharge 234
303-5 Konsumsi air | Water consumption - Total konsumsi air Informasi Keterbatasan
Total water tidak alat ukur,
consumption tersedia penambahan
Information flow meter
unavailable secara
bertahap
Limited
measurement
equipment,
flow meters
are being
gradually
installed
Emisi | Emissions
GRI 3: 3-3 Pengelolaan terhadap topik material 231
Topik Material Management of material topics
2021 | Material
Topics 2021
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 305: 305-1 Emisi GRK (Cakupan 1) langsung 231-233
Emisi 2016 Direct GHG emissions (Scope 1)
Emissions 2016
305-2 Emisi energi GRK (Cakupan 2) tidak langsung 231-233
Indirect energy-related GHG emissions
(Scope 2)
305-3 Emisi GRK (Cakupan 3) tidak langsung lainnya - Emisi GRK Sedang Sedang proses
Other indirect GHG emissions (Scope 3) (Cakupan 3) tidak proses meningkatkan
langsung lainnya meningkat- cakupan
Other indirect kan cakupan inventarisasi
GHG emissions inventarisasi GRK
(Scope 3) GRK The scope
sedang of the GHG
proses inventory is
meningkat- currently being
kan cakupan expanded
inventarisasi
GRK
305-4 Intensitas emisi GRK | GHG emission intensity 231-233
305-5 Pengurangan emisi GRK | Reduction of GHG 231-232
emissions
305-6 Emisi zat perusak ozon (ODS) | Ozone- - Emisi zat perusak Informasi Perhitungan
depleting substances (ODS) emissions ozon (ODS) tidak emisi belum
Ozonedepleting tersedia dilakukan
substances (ODS) Information Emissions
emissions unavailable calculations
not yet
conducted
305-7 Nitrogen oksida (NOx), sulfur oksida (SOx), dan - Nitrogen oksida Informasi Perhitungan
emisi udara signifikan lainnya | Nitrogen oxides (NOx), sulfur tidak emisi belum
(NOx), sulfur oxides (SOx), and other significant oksida (SOx), tersedia dilakukan
air emissions dan emisi udara Information Emissions
signifikan lainnya unavailable calculations
Nitrogen oxides not yet
(NOx), sulfur conducted
oxides (SOx), and
other significant
air emissions
Limbah | Waste
GRI 3: 3-3 Pengelolaan terhadap topik material 235-236
Topik Material Management of material topics
2021 | Material
Topics 2021
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 306: 306-1 Jenis limbah yang dihasilkan Perusahaan 235-236
Limbah 2020 Types of waste generated by the Company
Waste 2020 306-2 Pengelolaan Limbah | Waste management 236-237
306-3 Timbulan limbah | Waste generated 237
306-4 Limbah yang dialihkan dari pembuangan - Berat total limbah Informasi Informasi
Waste diverted from disposal yang dialihkan tidak terdapat
dari pembuangan tersedia pada pihak
akhir Information ketiga
Total weight of unavailable Information
waste diverted is managed
from disposal by a third
party
306-5 Limbah yang dikirimkan ke pembuangan akhir - Berat total limbah Informasi Informasi
Waste directed to disposal yang dikirimkan tidak terdapat
ke pembuangan tersedia pada pihak
akhir Information ketiga
Total weight of unavailable Information
waste directed to is managed
disposal by a third
party
Supplier Environmental Assessment | Penilaiian Lingkungan Pemasok
GRI 3: 3-3 Pengelolaan terhadap topik material 280-281
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 308: 308-1 Pemasok baru yang dipilih berdasarkan kriteria 281
Penilaian lingkungan | New suppliers that were screened
Lingkungan using environmental sciteria
Pemasok 2016 308-2 Dampak lingkungan negatif dalam rantai 281
Supplier pasok dan tindakan yang diambil | Negative
Environmental environmental impacts in the supply chain and
Assessment 2016 actions taken
Kepegawaian | Employment
GRI 3: 3-3 Pengelolaan terhadap topik material 242
Topik Material Management of material topics
2021 | Material
Topics 2021
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 401: 401-1 Perekrutan karyawan baru dan 242-243
Kepegawaian pergantian karyawan | New employee hires
2016 and employee turnover
Employment 401-2 Tunjangan yang diberikan kepada 244
2016 karyawan purnawaktu yang
tidak diberikan kepada karyawan
sementara atau paruh waktu
Benefits provided to full-time
employees that are not provided to
temporary or part-time employees
401-3 Cuti Melahirkan | Maternal Leave 245
Hubungan Tenaga Kerja/Manajemen | Labor/Management Relations
GRI 3: 3-3 Pengelolaan terhadap topik material 248
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 402: 402-1 Periode pemberitahuan minimum terkait 249
Hubungan perubahan operasional
Tenaga Kerja/ Minimum notice periods regarding operational
Manajemen 2016 changes
Labor/
Management
Relations 2016
Keselamatan dan Kesehatan Kerja | Occupational health and safety
GRI 3: 3-3 Pengelolaan terhadap topik material 252
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 403: 403-1 Sistem manajemen keselamatan dan kesehatan 253
Kesehatan dan kerja | Occupational health and safety
Keselamatan management system
Kerja 2018 403-2 Identifikasi bahaya, penilaian risiko, dan 254-255
Occupational investigasi insiden | Hazard identification, risk
Health and Safety assessment, and incident investigation
2018
403-3 Layanan kesehatan kerja 257
Occupational health services
403-4 Partisipasi, konsultasi, dan komunikasi pekerja 253, 255-
tentang keselamatan dan kesehatan kerja 256
Worker participation, consultation, and
communication on occupational health
and safety
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
403-5 Pelatihan bagi pekerja mengenai keselamatan 252-255
dan kesehatan kerja | Worker training on
occupational health and safety
403-6 Peningkatan kualitas kesehatan pekerja 252
Improvement of worker health quality
403-7 Pencegahan dan mitigasi dampak dari 255
keselamatan dan kesehatan kerja yang secara
langsung terkait hubungan bisnis | Prevention
and mitigation of impacts from occupational
health and safety directly related to business
relationships
403-8 Pekerja yang tercakup dalam sistem 252-253
manajemen keselamatan dan kesehatan kerja
|Workers covered by the occupational health
and safety management system
403-9 Kecelakaan kerja | Work accidents 256-257
403-10 Penyakit akibat kerja | Occupational diseases 257
Pendidikan dan Pelatihan | Education and Training
GRI 3: 3-3 Pengelolaan terhadap topik material 249
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 404: 404-1 Rata-rata jam pelatihan per tahun per pegawai 251
Pendidikan dan Average training hours per year per employee
Pelatihan 2016 404-2 Program untuk meningkatkan keterampilan 250
Education and karyawan dan program bantuan peralihan
Training 2016 Programs to improve employee skills and
transition assistance programs
404-3 Persentase karyawan yang menerima tinjauan 251
rutin terhadap kinerja dan pengembangan
karier | Percentage of employees receiving
regular performance and career development
reviews
Keanekaragaman dan Kesempatan Setara | Diversity and Equal Opportunity
GRI 3: 3-3 Pengelolaan terhadap topik material 239
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 405: 405-1 Keanekaragaman badan tata kelola dan 240
Keanekaragaman karyawan | Diversity of governance board and
dan Kesempatan employees
Setara 2016 405-2 Rasio gaji pokok dan remunerasi perempuan 244
Diversity dibandingkan laki-laki | Ratio of basic salary
and Equal and remuneration of female compared to male
Opportunity 2016
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Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
Non-Diskriminasi | Non-Discrimination
GRI 3: 3-3 Pengelolaan terhadap topik material 245
Topik Material Management of Material Topics
2021 | Material
Topics 2021
GRI 406: 406-1 Insiden diskriminasi dan tindakan perbaikan 245-246
Non-diskriminasik yang dilakukan
2016 | Non- Incidents of discrimination and corrective
Discrimination actions taken
2016
Kebebasan Berserikat dan Perundingan Bersama | The Right of Freedom of Association and Collective Bargaining
GRI 3: 3-3 Pengelolaan terhadap topik material 248
Topik Material Management of Material Topics
2021 | Material
Topics 2021
GRI 407: 407-1 Operasi dan pemasok di mana hak atas 248
Kebebasan kebebasan berserikat dan perundingan
Berserikat dan bersama mungkin berisiko | Operations and
Perundingan suppliers in which the right to freedom of
Kolektif 2016 association and collective bargaining may be
Freedom of at risks
Association
and Collective
Bargaining 2016
Pekerja Anak | Child Labor
GRI 3: 3-3 Pengelolaan terhadap topik material 248
Topik Material Management of Material Topics
2021 | Material
Topics 2021
GRI 408: 408-1 Operasi dan pemasok yang berisiko 248
Pekerja signifikan terhadap insiden pekerja anak
Anak 2016 | Child Operations and suppliers at significant risk of
Labor 2016 incidents of child labor
Pekerja Paksa | Forced or Compulsory Labor
GRI 3: 3-3 Pengelolaan terhadap topik material 248
Topik Material Management of Material Topics
2021 | Material
Topics 2021
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 409: 409-1 Operasi dan pemasok yang berisiko signifikan 248
Kerja Paksa atau terhadap insiden kerja paksa atau wajib kerja
Wajib Kerja 2016 Operations and suppliers at significant risk of
Forced incidents of forced or compulsory labor
or Compulsory
Labor 2016
Masyarakat Lokal | Local Communities
GRI 3: 3-3 Pengelolaan terhadap topik material 259
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 413: 413-1 Operasi dengan keterlibatan masyarakat 259-273
Masyarakat Lokal lokal, penilaian dampak, dan program
2016 | Local pengembangan
Communities Operations involving local communities, impact
2016 assessment, and development programs.
413-2 Operasi yang secara aktual dan yang 260
berpotensi memiliki dampak negatif signifikan
terhadap masyarakat lokal | Operations with
significant actual and potential negative
impacts on local communities
Penilaian Sosial Pemasok | Supplier Social Assessment
GRI 3: 3-3 Pengelolaan terhadap topik material 281
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 414: 414-1 Seleksi pemasok baru dengan menggunakan 281
Penilaian Sosial kriteria sosial | New suppliers that were
Pemasok 2016 screened using social criteria
Supplier Social 414-2 Dampak sosial negatif dalam rantai pasokan 281
Assessment 2016 dan tindakan yang telah diambil | Negative
social impacts in the supply chain and actions
taken
Kesehatan dan Keselamatan Pelanggan | Customer Health Safety
GRI 3: 3-3 Pengelolaan terhadap topik material 287
Topik Material Management of material topics
2021 | Material
Topics 2021
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Standar GRI Pengungkapan Lokasi Tidak Mencantumkan
GRI Standard Disclosure Location Omission
Persyaratan Tidak Alasan Penjelasan
Mencantumkan Reason Explanation
Requirement(s)
Omitted
GRI 416: 416-1 Penilaian dampak kesehatan dan keselamatan 287
Kesehatan dan dari Produk dan layanan | Assessment of the
Keselamatan health and safety impacts of Product and
Pelanggan 2016 service categories
Customer Health 416-2 Insiden ketidakpatuhan sehubungan dengan 289
Safety 2016 dampak kesehatan dan keselamatan dari
produk dan jasa | Incidents of non-compliance
related to the health and safety impacts of
products and services
Pemasaran dan Pelabelan | Marketing and Labeling
GRI 3: 3-3 Pengelolaan terhadap topik material 288
Topik Material Management of material topics
2021 | Material
Topics 2021
GRI 417: 417-1 Persyaratan untuk Pelabelan dan Informasi 288
Kesehatan dan produk dan jasa | Requirements for product
Keselamatan and service information and labeling
Pelanggan 2016 417-2 Insiden ketidakpatuhan terkait pelabelan dan 288
Customer Health informasi produk dan jasa | Incidents of non-
Safety 2016 compliance concerning product and service
information and labeling
417-3 Insiden ketidakpatuhan terkait komunikasi 288
pemasaran | Incidents of non-compliance
concerning marketing communications
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
LEMBAR UMPAN BALIK [G.2]
FEEDBACK SHEET
Terima kasih telah membaca Laporan Keberlanjutan PT Thank you for reading the 2025 Sustainability Report
Garudafood Putra Putri Jaya Tbk 2025. Masukan dari para of PT Garudafood Putra Putri Jaya Tbk. Feedback
pemangku kepentingan sangat berharga bagi Perseroan from stakeholders is highly valuable to the Company
dalam meningkatkan kinerja serta implementasi praktik in improving performance and the implementation
keberlanjutan secara berkelanjutan. Seluruh informasi of sustainability practices on an ongoing basis. All
yang Anda sampaikan akan dijaga kerahasiaannya dan information you provide will be kept confidential and
digunakan secara eksklusif untuk penyempurnaan used exclusively to enhance the Company’s sustainability
praktik serta pelaporan keberlanjutan Perseroan. Mohon practices and reporting. We kindly invite you to share
kesediaan Anda untuk menyampaikan umpan balik melalui your feedback via email or through the available official
email atau saluran komunikasi resmi yang tersedia. communication channels.
DATA DIRI | PERSONAL DATA (bila berkenan | optional)
Nama | Name :
Institusi | Institution :
Surel | Email :
GOLONGAN PEMANGKU KEPENTINGAN | STAKEHOLDER GROUP
Pemegang Saham dan Investor | Shareholders and Investors
Konsumen | Consumers
Pegawai/Karyawan | Employees
Komunitas | Community
Mitra Kerja/Pemasok | Business Partners/Suppliers
Pemerintah dan Regulator | Government and Regulators
Tokoh Masyarakat | Community Leaders
Lain-lain, mohon sebutkan | Others, please specify
Bagaimana Anda menilai tingkat pemahaman Anda terhadap praktik keberlanjutan dan ESG?
How would you rate your level of understanding of sustainability and ESG practices?
Pemahaman tingkat tinggi | High level of understanding
Pemahaman sedang | Moderate understanding
Pemahaman dasar | Basic understanding
Tidak memiliki pengetahuan sebelumnya | No prior knowledge
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
Bagaimana penilaian Anda terhadap laporan ini? Sangat Baik Cukup Buruk Sangat
How would you rate this report? Baik Good Baik Poor Buruk
Very Good Fair Very Poor
Kelengkapan Informasi
Completeness of Information
Kejelasan Penyampaian Informasi
Clarity of Information Presentation
Kemudahan Akses Informasi
Ease of Access to Information
Kualitas Laporan Secara Menyeluruh
Overall Report Quality
Menurut Anda, aspek atau topik keberlanjutan apa yang perlu menjadi fokus perhatian Perseroan di masa
mendatang?
In your opinion, which sustainability aspects or topics should be the Company’s focus in the future?
Apa saran Anda untuk meningkatkan kualitas penyajian Laporan Keberlanjutan Perseroan di periode berikutnya?
What are your suggestions for improving the quality of the Company’s Sustainability Report in the next reporting
period?
Terima kasih atas kesediaan Anda untuk meluangkan Thank you for your willingness to take the time to complete
waktu dan mengisi lembar umpan balik. Anda dapat this feedback form. You may submit this form via email or
mengirimkan formulir ini melalui email atau saluran through the Company’s official communication channels
komunikasi resmi Perseroan pada alamat berikut: at the following address:
Sekretaris Perusahaan PT Garudafood Putra Putri Jaya Tbk
Corporate Secretary Wisma Garudafood
Jl. Bintaro Raya No. 10A, Jakarta Selatan 12240
Telp: +62 21 729 0110
E-mail: corporate.secretary@garudafood.co.id
Situs Web | Website: garudafood.com
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
7
LAPORAN
KEUANGAN
KONSOLIDASIAN
CONSOLIDATED
FINANCIAL STATEMENTS
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN/
CONSOLIDATED FINANCIAL STATEMENTS
31 DESEMBER/DECEMBER 2025 DAN/AND 2024
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
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2025 Annual & Sustainability Report Highlights Management Reports Company Profile
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 1/1 - Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 AS AT 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
ASET ASSETS
Aset lancar Current assets
Kas dan setara kas 1.146.862.028.839 6 921.535.997.879 Cash and cash equivalents
Piutang usaha: Trade receivables:
- Pihak berelasi 57.138.402.587 7,28 171.481.136.310 Related parties -
- Pihak ketiga 1.109.409.097.585 7 988.276.761.889 Third parties -
Piutang lain-lain: Other receivables:
- Pihak berelasi 42.709.581.300 28 34.727.456.670 Related parties -
- Pihak ketiga 43.677.445.079 20.657.659.491 Third parties -
Persediaan 1.626.021.482.956 8 1.416.740.515.081 Inventories
Pajak lain-lain dibayar dimuka 9.446.384.611 9a 19.706.764.675 Other prepaid taxes
Bagian jangka pendek dari Current portion of loan to
pinjaman kepada pihak berelasi 1.819.100.500 28 - a related party:
Aset lancar lainnya 64.944.125.613 56.774.042.137 Other current assets
Jumlah aset lancar 4.102.027.649.070 3.629.900.334.132 Total current assets
Aset tidak lancar Non-current assets
Tagihan atas pengembalian
pajak penghasilan 53.815.030.446 9e 45.278.507.875 Claims for income tax refund
Aset tetap 3.818.487.556.531 10 3.613.353.887.144 Fixed assets
Aset pajak tangguhan 58.255.484.319 9d 72.975.067.883 Deferred tax assets
Penyertaan saham langsung 57.706.983.046 11 21.359.111.815 Direct investment in shares
Aset takberwujud lainnya 283.340.659.659 12 279.338.221.309 Other intangible assets
Goodwill 656.460.352.452 12 656.460.352.452 Goodwill
Investasi pada instrumen utang 162.097.039.517 - Investment in debt instruments
Pinjaman kepada pihak berelasi 27.286.507.500 28 29.105.608.000 Loan to a related party
Aset tidak lancar lainnya 113.684.862.262 83.955.676.082 Other non-current assets
Jumlah aset tidak lancar 5.231.134.475.732 4.801.826.432.560 Total non-current assets
JUMLAH ASET 9.333.162.124.802 8.431.726.766.692 TOTAL ASSETS
LIABILITAS LIABILITIES
Liabilitas jangka pendek Current liabilities
Pinjaman bank jangka pendek 7.137.811.048 13a 2.696.210.400 Short-term bank loan
Utang usaha: Trade payables:
- Pihak berelasi 158.237.866.367 14,28 148.471.748.164 Related parties -
- Pihak ketiga 1.316.961.430.785 14 1.201.635.445.030 Third parties -
Utang lain-lain: Other payables:
- Pihak berelasi 911.590.577 28 13.432.956 Related parties -
- Pihak ketiga 292.003.439.184 134.039.210.332 Third parties -
Akrual dan provisi 458.301.561.046 15 471.631.266.666 Accruals and provision
Uang muka pelanggan 5.330.170.063 4.438.087.794 Advances from customers
Liabilitas imbalan kerja 256.306.290.307 16 207.440.645.423 Employee benefit obligations
Utang pajak: Taxes payable
- Pajak penghasilan 35.727.834.947 9b 40.830.708.017 Corporate income tax -
- Pajak lainnya 55.799.126.089 9b 47.621.794.474 Other tax -
Bagian jangka pendek dari Current portion of long-term
pinjaman jangka panjang: borrowings:
- Utang bank 361.119.759.443 13b 365.769.587.141 Bank loans -
- Liabilitas sewa 33.549.637.328 13c 27.582.038.827 Lease liabilities -
Jumlah liabilitas jangka pendek 2.981.386.517.184 2.652.170.175.224 Total current liabilities
Liabilitas jangka panjang Non-current liabilities
Bagian jangka panjang dari Non-current portion of
pinjaman jangka panjang: long-term borrowings:
- Utang bank 1.770.107.873.208 13b 1.583.889.606.871 Bank loans -
- Liabilitas sewa 41.517.422.543 13c 42.985.424.724 Lease liabilities -
Liabilitas imbalan kerja 153.119.980.997 16 111.768.169.844 Employee benefit obligations
Liabilitas pajak tangguhan 19.473.929.696 9d 24.296.747.489 Deferred tax liabilities
Liabilitas jangka panjang lainnya 7.427.113.941 10.779.847.772 Other long-term liabilities
Jumlah liabilitas jangka panjang 1.991.646.320.385 1.773.719.796.700 Total non-current liabilities
JUMLAH LIABILITAS 4.973.032.837.569 4.425.889.971.924 TOTAL LIABILITIES
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
PT Garudafood Putra Putri Jaya Tbk 319
Page 322
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 1/2 - Schedule
LAPORAN POSISI KEUANGAN CONSOLIDATED STATEMENTS OF
KONSOLIDASIAN FINANCIAL POSITION
31 DESEMBER 2025 DAN 2024 AS AT 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
EKUITAS EQUITY
Ekuitas yang diatribusikan kepada Equity attributable to
pemilik entitas induk owners of the parent
Modal saham: Share capital:
- Modal dasar – 100.000.000.000 Authorised – 100,000,000,000 -
saham dengan nilai nominal shares with par value
Rp20 per saham of Rp20 per share
- Modal ditempatkan dan disetor Issued and fully paid -
penuh – 36.897.901.455 36,897,901,455 ordinary
saham biasa 737.958.029.100 17 737.958.029.100 shares
Tambahan modal disetor 910.496.571.900 18 910.496.571.900 Additional paid-in capital
Saham treasuri (9.374.994.152) 17 (9.249.961.549) Treasury shares
Transaksi dengan kepentingan Transactions with non-
nonpengendali (116.204.845.704) 21 (117.088.743.931) controlling interests
Selisih kurs karena penjabaran Exchange difference on translation
laporan keuangan dalam of financial statements in
valuta asing 2.539.588.588 1.865.751.750 foreign currencies
Akumulasi kerugian aktuarial Accumulated actuarial loss of
dalam imbalan kerja (189.590.989.469) (169.781.944.294) employee benefits obligations
Saldo laba: Retained earnings:
- Dicadangkan 21.000.000.000 20 19.000.000.000 Appropriated -
- Belum dicadangkan 2.596.479.412.034 2.260.166.116.850 Unappropriated -
3.953.302.772.297 3.633.365.819.826
Kepentingan nonpengendali 406.826.514.936 22 372.470.974.942 Non-controlling interests
JUMLAH EKUITAS 4.360.129.287.233 4.005.836.794.768 TOTAL EQUITY
JUMLAH LIABILITAS TOTAL LIABILITIES
DAN EKUITAS 9.333.162.124.802 8.431.726.766.692 AND EQUITY
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
320 PT Garudafood Putra Putri Jaya Tbk
Page 323
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 2 - Schedule
LAPORAN LABA RUGI DAN PENGHASILAN CONSOLIDATED STATEMENTS OF PROFIT OR
KOMPREHENSIF LAIN KONSOLIDASIAN LOSS AND OTHER COMPREHENSIVE INCOME
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
Penjualan bersih 13.119.632.631.326 23 12.235.369.422.252 Net sales
Beban pokok penjualan (9.462.066.893.573) 24 (8.742.100.051.238) Cost of sales
Laba bruto 3.657.565.737.753 3.493.269.371.014 Gross profit
Beban penjualan (1.876.461.573.050) 25 (1.827.165.881.305) Selling expenses
Beban umum dan General and administrative
administrasi (758.416.650.437) 26 (751.445.882.181) expenses
Bagian atas laba bersih Share of net profit
entitas asosiasi 3.296.475.660 1.187.710.819 of associates
Beban penurunan nilai investasi Impairment expense on
entitas asosiasi (12.359.804.494) 11 (22.892.055.961) investment in associate
Keuntungan dari pembelian
dengan diskon - 5 36.088.631.234 Gain on bargain purchase
Penghasilan keuangan 47.603.038.523 54.283.036.118 Finance income
Biaya keuangan (155.756.654.656) (183.200.444.803) Finance costs
Penghasilan lainnya 64.685.023.884 76.148.911.621 Other income
Beban lainnya (16.415.001.837) (17.394.387.286) Other expenses
Laba sebelum pajak penghasilan 953.740.591.346 858.879.009.270 Profit before income tax
Beban pajak penghasilan (197.507.182.766) 9c (171.684.464.786) Income tax expense
Laba tahun berjalan 756.233.408.580 687.194.544.484 Profit for the year
Penghasilan komprehensif lain: Other comprehensive income:
Pos-pos yang tidak akan Items that will not be
direklasifikasi ke laba reclassified to profit
Pengukuran kembali Remeasurements of
atas liabilitas employee benefit
imbalan kerja (26.339.500.575) 16 4.981.067.981 obligations
Pajak penghasilan terkait 5.671.197.087 9d (1.274.283.996) Related income tax
(20.668.303.488) 3.706.783.985
Pos-pos yang akan Items that will be
direklasifikasi ke laba atau rugi reclassified to profit or loss
Selisih kurs atas penjabaran Differences arising from
laporan keuangan 673.836.838 890.357.858 foreign currency translation
(Kerugian)/penghasilan Other comprehensive
komprehensif lain (loss)/income
tahun berjalan, setelah pajak (19.994.466.650) 4.597.141.843 for the year, net of tax
Jumlah penghasilan Total comprehensive
komprehensif tahun berjalan 736.238.941.930 691.791.686.327 income for the year
Laba yang diatribusikan kepada: Profit attributable to:
Pemilik entitas induk 688.650.503.307 624.470.577.279 Owners of the parent
Kepentingan nonpengendali 67.582.905.273 22 62.723.967.205 Non-controlling interests
756.233.408.580 687.194.544.484
Penghasilan komprehensif Comprehensive income
yang diatribusikan kepada: attributable to:
Pemilik entitas induk 669.515.294.970 628.955.256.281 Owners of the parent
Kepentingan nonpengendali 66.723.646.960 62.836.430.046 Non-controlling interests
736.238.941.930 691.791.686.327
Laba per saham dasar– Basic earnings per share –
dasar dan dilusian 18,67 29 16,93 basic and diluted
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
PT Garudafood Putra Putri Jaya Tbk 321
Page 324
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
322
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 3/1 - Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Diatribusikan kepada pemilik entitas Induk/ Attributable to owners of the parent
Selisih kurs
karena
PT Garudafood Putra Putri Jaya Tbk
penjabaran
laporan
keuangan dalam Akumulasi
valuta asing/ kerugian
Transaksi Exchange aktuarial dalam
dengan difference on imbalan kerja/
kepentingan translation of Accumulated Saldo laba/ Retained earnings
Tambahan Saham nonpengendali/ financial actuarial loss of Kepentingan
modal disetor/ treasuri/ Transactions with statements employee Belum nonpengendali/
Catatan/ Modal saham/ Additional Treasury non-controlling in foreign benefits Dicadangkan/ dicadangkan/ Non-controlling Jumlah ekuitas/
2025 Annual & Sustainability Report
Notes Share capital paid-in capital shares interest currencies obligations Appropriated Unappropriated Jumlah/Total interests Total equity
Laporan Tahunan & Keberlanjutan 2025
Balance as at
Saldo 1 Januari 2024 737.958.029.100 910.496.571.900 (7.003.557.736) (21.906.543.156) 975.393.892 (173.376.265.438) 16.000.000.000 1.970.611.813.166 3.433.755.441.728 475.455.944.491 3.909.211.386.219 1 January 2024
Laba tahun berjalan - - - - - - - 624.470.577.279 624.470.577.279 62.723.967.205 687.194.544.484 Profit for the year
Dividen tunai 19 - - - - - - - (331.916.273.595) (331.916.273.595) (26.971.456.200) (358.887.729.795) Cash dividends
Penambahan
cadangan modal 20 - - - - - - 3.000.000.000 (3.000.000.000) - - - Additional capital reserve
Acquisition of a new
Akuisisi entitas anak baru subsidiaries through
melalui kombinasi bisnis 5 - - - - - - - - - 171.751.785.009 171.751.785.009 business combination
Keuntungan penjualan saham Gain on sale of treasury share
Highlights
treasuri pada entitas anak 17 - - - 1.496.946.000 - - - - 1.496.946.000 - 1.496.946.000 in subsidiary
Ikhtisar Utama
Setoran modal dari
kepentingan Capital injection from
non-pengendali - - - - - - - - - 2.719.124.821 2.719.124.821 non-controlling interest
Akuisisi kepentingan Acquisition of
nonpengendali non-controlling interest
pada entitas anak 21 - - (96.679.146.775) - - - - (96.679.146.775) (313.320.853.225) (410.000.000.000) in subsidiary
Pembelian saham treasuri 17 - - (2.246.403.813) - - - - - (2.246.403.813) - (2.246.403.813) Purchase of treasury shares
Pengukuran kembali Remeasurements of
atas liabilitas employee
imbalan kerja, benefit obligations,
setelah pajak - - - - - 3.594.321.144 - - 3.594.321.144 112.462.841 3.706.783.985 net of tax
Selisih kurs karena Exchange difference on
Laporan Manajemen
Management Reports
penjabaran laporan translation of financial
keuangan dalam statements in foreign
valuta asing - - - - 890.357.858 - - - 890.357.858 - 890.357.858 currencies
Balance as at
Saldo 31 Desember 2024 737.958.029.100 910.496.571.900 (9.249.961.549) (117.088.743.931) 1.865.751.750 (169.781.944.294) 19.000.000.000 2.260.166.116.850 3.633.365.819.826 372.470.974.942 4.005.836.794.768 31 December 2024
Company Profile
Profil Perseroan
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak The accompanying notes to the consolidated financial statements
terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Page 325
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 3/2 - Schedule
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 dan 2024 31 DECEMBER 2025 and 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Management Discussion and Analysis
Analisa dan Pembahasan Manajemen
Diatribusikan kepada pemilik entitas Induk/ Attributable to owners of the parent
Selisih kurs
karena
penjabaran
laporan
keuangan dalam Akumulasi
valuta asing/ kerugian
Transaksi Exchange aktuarial dalam
dengan difference on imbalan kerja/
kepentingan translation of Accumulated Saldo laba/ Retained earnings
Tambahan Saham nonpengendali/ financial actuarial loss of Kepentingan
modal disetor/ treasuri/ Transactions with statements employee Belum nonpengendali/
Catatan/ Modal saham/ Additional Treasury non-controlling in foreign benefits Dicadangkan/ dicadangkan/ Non-controlling Jumlah ekuitas/
Notes Share capital paid-in capital shares interest currencies obligations Appropriated Unappropriated Jumlah/Total interests Total equity
Balance as at
Saldo 1 Januari 2025 737.958.029.100 910.496.571.900 (9.249.961.549) (117.088.743.931) 1.865.751.750 (169.781.944.294) 19.000.000.000 2.260.166.116.850 3.633.365.819.826 372.470.974.942 4.005.836.794.768 1 January 2025
Corporate Governance
Tata Kelola Perusahaan
Laba tahun berjalan - - - - - - - 688.650.503.307 688.650.503.307 67.582.905.273 756.233.408.580 Profit for the year
Dividen tunai 19 - - - - - - - (350.337.208.123) (350.337.208.123) (27.860.729.139) (378.197.937.262) Cash dividends
Penambahan
cadangan modal 20 - - - - - - 2.000.000.000 (2.000.000.000) - - - Additional capital reserve
Akuisisi kepentingan Acquisition of
nonpengendali non-controlling interest
pada entitas anak 21 - - - 883.898.227 - - - - 883.898.227 (4.507.377.827) (3.623.479.600) in subsidiary
Pembelian saham treasuri 17 - - (125.032.603) - - - - - (125.032.603) - (125.032.603) Purchase of treasury shares
Pengukuran kembali Remeasurements of
atas liabilitas employee
imbalan kerja, benefit obligations,
setelah pajak - - - - - (19.809.045.175) - - (19.809.045.175) (859.258.313) (20.668.303.488) net of tax
Sustainability Report
Laporan Keberlanjutan
Selisih kurs karena Exchange difference on
penjabaran laporan translation of financial
keuangan dalam statements in foreign
valuta asing - - - - 673.836.838 - - - 673.836.838 - 673.836.838 currencies
Balance as at
Saldo 31 Desember 2025 737.958.029.100 910.496.571.900 (9.374.994.152) (116.204.845.704) 2.539.588.588 (189.590.989.469) 21.000.000.000 2.596.479.412.034 3.953.302.772.297 406.826.514.936 4.360.129.287.233 31 December 2025
PT Garudafood Putra Putri Jaya Tbk
Laporan Keuangan Konsolidasian
Consolidated Financial Statements
323
Catatan atas laporan keuangan konsolidasian merupakan bagian yang tidak The accompanying notes to the consolidated financial statements
terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
Page 326
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 4 - Schedule
LAPORAN ARUS KAS KONSOLIDASIAN CONSOLIDATED STATEMENTS OF CASH FLOWS
UNTUK TAHUN YANG BERAKHIR FOR THE YEARS ENDED
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
2025 Notes 2024
Arus kas dari Cash flows from
aktivitas operasi: operating activities:
Penerimaan dari pelanggan 13.245.322.717.610 12.053.734.670.397 Cash receipts from customers
Pembayaran kepada pemasok (9.998.598.149.220) (8.959.945.176.866) Cash payments to suppliers
Pembayaran kepada karyawan (1.696.505.321.954) (1.556.133.075.150) Cash paid to employees
Kas yang diperoleh dari operasi 1.550.219.246.436 1.537.656.418.381 Cash generated from operations
Penghasilan keuangan yang diterima 44.732.740.481 51.412.738.076 Finance income received
Pembayaran beban bunga (152.795.682.579) (178.469.141.635) Payments of finance cost
Pembayaran atas pajak Payment of corporate
penghasilan badan (195.387.985.260) (295.714.460.987) income tax
Penerimaan dari
pengembalian pajak 3.825.768.064 12.658.772.135 Receipt of tax refunds
Penerimaan dari penyelesaian Proceeds from indemnification
indemnifikasi - bunga - 2.349.632.863 settlement - interest
Arus kas bersih yang diperoleh Net cash flows generated
dari aktivitas operasi 1.250.594.087.142 1.129.893.958.833 from operating activities
Arus kas dari Cash flows from investing
aktivitas investasi: activities:
Penerimaan dari penjualan Proceeds from sale of
aset tetap 34.367.681.257 10 32.365.980.939 fixed assets
Perolehan aset tetap (547.829.017.483) (446.943.138.066) Acquisition of fixed assets
Akuisisi entitas anak Acquisition of subsidiary,
dikurangi kas yang diperoleh - 5 (122.392.205.435) net of cash received
Perolehan aset takberwujud lainnya (29.038.044.030) 12 (55.347.064.611) Acquisition of other intangible asset
Perolehan investasi pada instrumen Acquisition of investment in
utang (200.000.000.000) - debt instrument
Perolehan saham perusahaan Acquisition of shares
asosiasi (45.411.200.065) 11 (6.615.000.000) of associates
Uang muka investasi - (14.250.000.000) Advance for investment
Penerimaan dari penyelesaian Proceeds from indemnification
aset indemnifikasi - 83.000.000.000 asset settlement
Arus kas bersih yang digunakan Net cash flows used in
untuk aktivitas investasi (787.910.580.321) (530.181.427.173) investing activities
Arus kas dari aktivitas Cash flows from financing
pendanaan: activities:
Penerimaan utang bank 1.900.547.005.060 32b 1.380.541.120.856 Proceeds from bank loans
Pembayaran utang bank (1.713.899.364.800) 32b (1.381.739.861.464) Repayments of bank loans
Akuisisi kepentingan nonpengendali Acquisition of non-controlling
di entitas anak (3.623.479.600) 21 (410.000.000.000) interest in subsidiary
Pembayaran dividen kas (378.197.937.262) (358.887.729.795) Payments of cash dividends
Pembayaran liabilitas sewa (55.404.578.903) 32b (31.499.365.022) Payments of lease liabilities
Setoran modal dari kepentingan Capital injection from
nonpengendali - 2.719.124.821 non-controlling interest
Perolehan saham treasuri (125.032.603) 17 (9.732.057.813) Acquisition of treasury shares
Penjualan saham treasuri - 17 8.982.600.000 Sale of treasury shares
Arus kas bersih yang
digunakan untuk Net cash flows used
aktivitas pendanaan (250.703.388.108) (799.616.168.417) in financing activities
Kenaikan/(penurunan) bersih Net increase/(decrease) in cash
Kas dan setara kas 211.980.118.713 (199.903.636.757) and cash equivalents
Kas dan setara kas Cash and cash equivalents
pada awal tahun 921.535.997.879 6 1.116.570.091.988 at beginning of year
Dampak perubahan selisih kurs Effect of exchange rate changes
terhadap kas dan setara kas 13.345.912.247 4.869.542.648 on cash and cash equivalents
Kas dan setara kas Cash and cash equivalents
pada akhir tahun 1.146.862.028.839 6 921.535.997.879 at end of year
Catatan atas laporan keuangan konsolidasian merupakan bagian The accompanying notes to the consolidated financial statements
yang tidak terpisahkan dari laporan keuangan konsolidasian. form an integral part of these consolidated financial statements.
324 PT Garudafood Putra Putri Jaya Tbk
Page 327
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/1 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM 1. GENERAL INFORMATION
a. Pendirian dan informasi lainnya a. Establishment and other information
PT Garudafood Putra Putri Jaya Tbk PT Garudafood Putra Putri Jaya Tbk
(“Perusahaan”) didirikan dan memulai kegiatan (the “Company”) was established and
usahanya pada tahun 1994 dengan nama commenced its business in 1994 as PT Garuda
PT Garuda Putra Putri Jaya di Indonesia. Pada Putra Putri Jaya in Indonesia. In 2000, the
tahun 2000, Perusahaan melakukan Company merged with PT Tudung Putra Jaya
penggabungan usaha dengan PT Tudung Putra and PT Garudafood Jaya and subsequently
Jaya dan PT Garudafood Jaya, yang selanjutnya changed its name to PT Garudafood Putra Putri
Perusahaan mengubah namanya menjadi PT Jaya. In 2017, PT Garudafood Beverage Jaya
Garudafood Putra Putri Jaya. Pada tahun 2017, (“GFBJ”) agreed to merge into the Company,
PT Garudafood Beverage Jaya (“GFBJ”) setuju where the Company will be the surviving entity.
untuk menggabungkan diri ke dalam
Perusahaan, dimana Perusahaan sebagai
penerus kegiatan usaha.
Kantor pusat Perusahaan beralamat di Jl. The Company’s head office is located at Jl.
Bintaro Raya No. 10A, Bintaro, Jakarta. Bintaro Raya No. 10A, Bintaro, Jakarta. The
Perusahaan memiliki 4 (empat) lokasi pabrik Company has 4 (four) factories which are
yang beralamat di Jl. Raya Pati Juwana Km. 2,3, located at Jl. Raya Pati Juwana Km. 2.3, Pati
Pati (Jawa Tengah), Jl. Kembang Joyo No. 100, (Central Java), Jl. Kembang Joyo No. 100, Pati
Pati (Jawa Tengah), Jl. Raya Krikilan Km. 28, (Central Java), Jl. Raya Krikilan
Driyorejo, Gresik (Jawa Timur) dan Kawasan Km. 28, Driyorejo, Gresik (East Java) and
Industri Rancaekek, Jl. Rancaekek Km. 24,5, Rancaekek Industrial Park, Jl. Rancaekek
Desa Mangunarga, Sumedang (Jawa Barat). Km. 24.5, Mangunarga Village, Sumedang
(West Java).
Ruang lingkup kegiatan usaha Perusahaan The scope of the Company’s business activities
seperti yang tertuang dalam Anggaran Dasarnya as set out in its Articles of Association is to
adalah manufaktur dan perdagangan makanan engage in the manufacturing and trading of
dan minuman, antara lain, biskuit, roti dan food and beverage, among others, biscuits,
makanan ringan seperti kacang atom, kacang breads and snacks such as atomic peanuts,
asin, kacang sukro, kacang garing serta salted peanuts, sukro peanuts, crunchy
makanan dari bahan dasar kedelai dan kacang- peanuts and foods made from soybeans and
kacangan lainnya selain kecap dan tempe, nuts other than soy sauce and tempeh, various
berbagai macam kerupuk, keripik, peyek dan kinds of crackers, chips, peyek and the like,
sejenisnya, keripik dari buah dan sayuran, coklat chips from fruit and vegetables, chocolate
(termasuk industri minuman dari coklat dalam (including the chocolate beverage industry in
bentuk bubuk maupun cair), minuman siap saji, powder or liquid form), ready-to-drink
kembang gula, dan pengolahan susu dan beverages, confectionery, and milk processing
pengolahan krim dari susu cair segar, minuman and processing cream from fresh liquid milk,
nonalkohol dan produk jamu. Perusahaan juga non-alcoholic drinks and herbal products. The
menjalankan kegiatan usaha persewaan properti Company also runs property rental in the form
berupa bangunan dan ruang kantor dan kegiatan of building or office room and the supporting
usaha penunjang yang mendukung kegiatan business activities to support main business
usaha utama, antara lain, menjalankan usaha activities, among others, conducting business
dalam bidang perdagangan besar makanan dan in the field of wholesale trade of food and
minuman serta produk-produk yang dihasilkan beverages and products produced by the
Perusahaan, serta dalam bidang pertanian Company, and also in field of peanut and corn
kacang tanah dan jagung. farming.
Pihak pengendali terakhir Perusahaan adalah The ultimate controlling party of the Company
sekelompok individu yang memiliki is a group of individuals who collectively
pengendalian secara bersama-sama yang terdiri exercise control, consisting of members of the
dari anggota keluarga Soenjoto. Soenjoto family.
PT Garudafood Putra Putri Jaya Tbk 325
Page 328
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/2 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
b. Anggaran Dasar b. Articles of Association
Perusahaan didirikan dengan Akta Notaris The Company was established by Notarial
Dra. Selawati Halim, S.H., No. 21 tanggal Deed No. 21 of Dra. Selawati Halim, S.H., dated
24 Agustus 1994 dan disahkan oleh Menteri 24 August 1994 and approved by the Minister
Kehakiman Republik Indonesia dalam Surat of Justice of the Republic of Indonesia in
Keputusan No. C2-15.820.HT.01.01Th.1994 Decision letter No.C2-15.820.HT.01.01Th.1994
tanggal 20 Oktober 1994. dated 20 October 1994.
Anggaran Dasar Perusahaan telah mengalami The Company’s Articles of Association have
beberapa kali perubahan. Perubahan terakhir been amended several times. The latest
dibuat melalui Akta Notaris Liestiani Wang, S.H., amendment was made through Notarial Deed
M.Kn., No. 42 tanggal 30 April 2024 mengenai (i) No. 42 of Liestiani Wang, S.H., M.Kn., dated
penambahan kegiatan usaha utama Perseroan 30 April 2024 regarding (i) additions to the
yaitu Industri Makanan Bayi; (ii) perubahan Company’s main business activities, namely
Pasal 3 Anggaran Dasar Perseroan sehubungan Baby Food Industry; (ii) changes to article 3 of
dengan penambahan kegiatan usaha utama the Company's Articles of Association in
Perseroan pada Sistem Administrasi Badan approved to issue of the Company's main
Hukum di Kementerian Hukum dan Hak Asasi business activities in the Legal Entity
Manusia Republik Indonesia, dimana akta telah Administration System at the Ministry of Law
mendapatkan persetujuan dari Menteri Hukum and Human Rights of the Republic of Indonesia,
dan Hak Asasi Manusia Republik Indonesia which the deed has obtained approval from the
berdasarkan surat nomor AHU- Minister of Law and Human Rights of the
0026362.AH.01.02.TAHUN 2024 tanggal 6 Mei Republic of Indonesia based on a letter number
2024. AHU-0026362.AH.01.02.TAHUN 2024 dated
6 May 2024.
c. Penawaran umum saham c. Public offering of shares
Berdasarkan Pernyataan Keputusan Sirkular Based on the Circular Statement of
Pemegang Saham yang diaktakan dengan Akta Shareholders which was notarised by Notarial
Notaris Liestiani Wang, S.H., M.Kn., Deed No. 1 of Liestiani Wang, S.H., M.Kn.,
No. 1 tanggal 1 Agustus 2018, para pemegang dated 1 August 2018, the Company’s
saham Perusahaan menyetujui untuk shareholders approved to issue new shares
mengeluarkan saham baru dan menawarkan and offer the new shares through a public
saham baru tersebut melalui Penawaran Umum offering with a total amount of 762,841,290 new
kepada masyarakat dalam jumlah sebanyak shares or equivalent to 10.34% of the issued
762.841.290 saham baru atau sebanyak 10,34% and fully-paid shares in the Company after the
dari modal ditempatkan dan disetor penuh dalam Public Offering, included within it, some shares
Perusahaan setelah Penawaran Umum, to be taken by the holder of the Mandatory
termasuk didalamnya, akan diambil bagian oleh Convertible Bonds (“MCB”) as a result of
pemegang Obligasi Wajib Konversi (“MCB“) converting the MCB into shares, increasing the
sebagai hasil dari konversi MCB menjadi saham, number of shares issued to 7,379,580,291.
yang mengakibatkan kenaikan jumlah saham
yang beredar menjadi 7.379.580.291.
326 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/3 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
c. Penawaran umum saham (lanjutan) c. Public offering of shares (continued)
Perusahaan melakukan Penawaran Umum The Company made an Initial Public Offering of
Perdana sejumlah 35.000.000 saham dengan its 35,000,000 shares with a par value of Rp100
nilai nominal Rp100 per saham melalui Bursa per share through the Indonesia Stock
Efek Indonesia dengan harga penawaran Exchange with an initial offering price of
perdana Rp1.284 per saham. Perusahaan Rp1,284 per share. The Company recorded
mencatat tambahan modal disetor sejumlah additional paid-in capital amounting to
Rp896.048.923.396 dari hasil Penawaran Rp896,048,923,396 from the proceeds of the
Umum Perdana saham dan konversi MCB Initial Public Offering and conversion of the
menjadi saham. MCB to shares.
Berdasarkan Surat Otoritas Jasa Keuangan Based on the Letter No. S-130/D.04/2018 dated
(“OJK”) No. S-130/D.04/2018 tanggal 28 September 2018 of the Financial Services
28 September 2018, Pernyataan Perusahaan Authority (“OJK”), the Company Registration
dalam rangka Penawaran Umum Perdana telah Statement on its Initial Public Offering of shares
dinyatakan efektif. Pada tanggal 10 Oktober was declared effective. On 10 October 2018,
2018, Perusahaan mencatatkan 7.379.580.291 the Company listed 7,379,580,291 out of its
lembar sahamnya dari modal ditempatkan dan issued and fully paid shares with a nominal
disetor penuh dengan nilai nominal Rp100 per value of Rp100 per share on the Indonesia
saham di Bursa Efek Indonesia. Stock Exchange.
d. Struktur entitas anak d. The subsidiaries structure
Berikut ini adalah kepemilikan langsung pada Following are direct ownership interests in
entitas anak: subsidiaries:
Mulai
beroperasi Persentase Total aset
Nama komersial/ kepemilikan/ sebelum eliminasi/
entitas anak/ Kegiatan usaha/ Commencement Percentage of Total assets
Name of Domisili/ Nature of of commercial ownership before elimination
subsidiaries Domicile business activity operations 2025 2024 2025 2024
Kepemilikan langsung dan tidak langsung/Direct and indirect ownership
PT Sinarniaga Bekasi/ Perdagangan/ 1994 91,09%a) 90,27% 2.336.992.061.232 2.158.234.441.100
Sejahtera (“SNS”) Bekasi Trading
PT Mulia Boga Raya Bekasi/ Produksi keju dengan 2008 66,07% 66,07% 1.251.481.880.725 974.057.856.516
Tbk (“MBR Tbk”) Bekasi merk keju “Prochiz”/
Manufacturer of cheese
with the brand name
“Prochiz”
Goldenbird Pacific Singapura/ Perdagangan/
Trading Pte. Ltd. Singapore Trading 2018 100,00% 100,00% 85.363.339.994 77.941.077.560
(“GPT”)
PT Garuda Beverage Jakarta/ Perdagangan besar, 2011 97,19% 97,19% 759.838.075.261 737.649.496.090
Sukses (“GBS”) dan Jakarta penyewaan properti dan
entitas anak/and produksi minuman/
subsidiary (dahulu/ Wholesale trading
formerly PT Suntory property rental services
Garuda Beverage) and beverage
manufacturing
PT Garuda Sehat Jaya Jakarta/ Perdagangan/ 2024 60,00% 60,00% 16.510.356.280 18.488.020.371
(“GSJ”) Jakarta Trading
PT Triteguh Jakarta/ Produksi minuman/ 1995 98,23%b) 98,23%b) 740.476.897.876 718.050.905.237
Manunggalsejati Jakarta Beverage manufacturing
(“TRMS”)
a)
Peningkatan kepemilikan Grup sehubungan dengan akuisisi kepentingan nonpengendali sebanyak 9.058.699 lembar saham atau setara persentase kepemilikan
0,82% pada bulan Maret 2025./ Increase in the Group’s effective ownership related to acquisition of non-controlling interest with a total amount of 9,058,699
shares or equivalent with 0.82% in March 2025.
b)
Persentase kepemilikan GBS terhadap TRMS sebesar 62,99% (kepemilikan tidak langsung melalui GBS) dan persentase kepemilikan Perusahaan terhadap
TRMS sebesar 37,01% (kepemilikan langsung)./ The percentage of GBS ownership of TRMS is 62,99% (indirect ownership through GBS) and the percentage
of Company ownership of TRMS is 37.01% (direct ownership).
PT Garudafood Putra Putri Jaya Tbk 327
Page 330
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/4 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
e. Dewan Komisaris dan Direksi, Komite Audit e. Boards of Commissioners and Directors,
dan karyawan Audit Committee and employees
Pada tanggal 31 Desember 2025 dan 2024 As at 31 December 2025 and 2024 the
susunan anggota Dewan Komisaris, Direksi dan members of the Company’s Boards of
Komite Audit Perusahaan adalah sebagai Commissioners and Directors and the Audit
berikut: Committee are as follows:
31 Desember/December 2025
Dewan Komisaris Board of Commissioners
Komisaris Utama Sudhamek Agoeng Waspodo Soenjoto President Commissioner
Komisaris Hartono Atmadja Commissioner
Komisaris Pangayoman Adi Soenjoto Commissioner
Komisaris Rahajoe Dewiningroem Soenjoto Commissioner
Komisaris Swen Neufeldt Commissioner
Komisaris Haijiang Gu Commissioner
Komisaris Independen Dorodjatun Kuntjoro Jakti Independent Commissioner
Komisaris Independen Fitra Dewata Teramihardja Independent Commissioner
Komisaris Independen Donald Reginald Gadsden Independent Commissioner
Direksi Board of Directors
Direktur Utama Hardianto Atmadja President Director
Direktur Robert Chandrakelana Adjie Director
Direktur Johannes Setiadharma Director
Direktur Paulus Tedjosutikno Director
Direktur Fransiskus Johny Soegiarto Director
Direktur Ruli Setiawan S L Tobing Director
Komite Audit Audit Committee
Ketua Dorodjatun Kuntjoro Jakti Chairman
Anggota Drs. Mohammad Raylan, MM Member
Anggota Prasetyo Rahardjo Member
328 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/5 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. INFORMASI UMUM (lanjutan) 1. GENERAL INFORMATION (continued)
e. Dewan Komisaris dan Direksi, Komite Audit e. Boards of Commissioners and Directors,
dan karyawan (lanjutan) Audit Committee and employees (continued)
31 Desember/December 2024
Dewan Komisaris Board of Commissioners
Komisaris Utama Sudhamek Agoeng Waspodo Soenjoto President Commissioner
Komisaris Hartono Atmadja Commissioner
Komisaris Pangayoman Adi Soenjoto Commissioner
Komisaris Soeharto Sunjoto Commissioner
Komisaris Swen Neufeldt Commissioner
Komisaris Donald Reginald Gadsden Commissioner
Komisaris Independen Dorodjatun Kuntjoro Jakti Independent Commissioner
Komisaris Independen Fitra Dewata Teramihardja Independent Commissioner
Komisaris Independen Andi Chandra Independent Commissioner
Direksi Board of Directors
Direktur Utama Hardianto Atmadja President Director
Direktur Robert Chandrakelana Adjie Director
Direktur Johannes Setiadharma Director
Direktur Paulus Tedjosutikno Director
Direktur Fransiskus Johny Soegiarto Director
Direktur Swadheen Sharma Director
Komite Audit Audit Committee
Ketua Dorodjatun Kuntjoro Jakti Chairman
Anggota Drs. Mohammad Raylan, MM Member
Anggota Prasetyo Rahardjo Member
Pada tanggal 31 Desember 2025, Perusahaan As at 31 December 2025, the Company and its
dan entitas anak memiliki 9.167 orang karyawan subsidiaries had 9,167 employees (2024:
(2024: 9.223 orang karyawan) (tidak diaudit). 9,223 employees) (unaudited).
f. Penerbitan laporan keuangan konsolidasian f. Issuance of the consolidated financial
statements
Laporan keuangan konsolidasian Perusahaan The consolidated financial statements of the
dan entitas anak (bersama-sama “Grup”) Company and its subsidiaries (together the
diotorisasi oleh Direksi pada tanggal “Group”) were authorised by the Board of
27 Februari 2026. Directors on 27 February 2026.
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
INFORMATION
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian financial statements
Laporan keuangan konsolidasian Grup disusun The Group’s consolidated financial statements
berdasarkan Standar Akuntansi Keuangan have been prepared in accordance with the
Indonesia. Indonesian Financial Accounting Standards.
Laporan keuangan konsolidasian disusun The consolidated financial statements have
berdasarkan konsep harga perolehan dan been prepared on the basis of historical cost
menggunakan dasar akrual kecuali untuk convention and using the accrual basis except
laporan arus kas konsolidasian. Laporan arus for the consolidated statements of cash flows.
kas konsolidasian disusun dengan The consolidated statements of cash flows are
menggunakan metode langsung dengan prepared using the direct method by classifying
mengelompokkan arus kas ke dalam aktivitas cash flows on the basis of operating, investing
operasi, investasi dan pendanaan. and financing activities.
PT Garudafood Putra Putri Jaya Tbk 329
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/6 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Seluruh angka dalam laporan keuangan Figures in the consolidated financial
konsolidasian ini disajikan dalam Rupiah (“Rp”), statements are expressed in Rupiah (“Rp”),
kecuali dinyatakan lain. Lihat Catatan 2d untuk unless otherwise stated. Refer to Note 2d for
informasi mata uang fungsional grup. the information on the group’s functional
currency.
Kecuali dinyatakan dibawah ini, kebijakan Except as described below, the accounting
akuntansi telah diterapkan secara konsisten policies applied are consistent with those of the
dengan laporan keuangan konsolidasian annual consolidated financial statements for
tahunan untuk tahun yang berakhir 31 Desember the year ended 31 December 2024, which
2024 yang telah sesuai dengan Standar conform to the Indonesian Financial
Akuntansi Keuangan di Indonesia. Accounting Standards.
Penyusunan laporan keuangan konsolidasian The preparation of consolidated financial
sesuai dengan Standar Akuntansi Keuangan di statements in conformity with Indonesian
Indonesia memerlukan penggunaan estimasi Financial Accounting Standards requires the
dan asumsi tertentu yang signifikan. use of certain significant accounting estimates
Penyusunan laporan keuangan konsolidasian and assumptions. It also requires management
juga mengharuskan manajemen untuk membuat to exercise its judgement in the process of
pertimbangan dalam proses penerapan applying the Group’s accounting policies.
kebijakan akuntansi Grup.
Area yang kompleks atau memerlukan tingkat The areas involving a higher degree of
pertimbangan yang lebih tinggi, atau area judgement or complexity, or areas where
dimana asumsi dan estimasi berdampak assumptions and estimates are significant to
signifikan terhadap laporan keuangan the consolidated financial statements are
konsolidasian diungkapkan di Catatan 4. disclosed in Note 4.
Perubahan pada pernyataan standar Changes to the statements of financial
akuntansi keuangan (“PSAK”) accounting standards (“SFAS”)
Penerapan amendemen berikut, yang relevan The following amendment of accounting
untuk Grup, berlaku efektif sejak tanggal standards, which are relevant to the Group, are
1 Januari 2025 dan tidak memiliki pengaruh effective from 1 January 2025 and did not result
material terhadap laporan keuangan in material impact to the Group’s consolidated
konsolidasian Grup: financial statements:
- Amendemen PSAK 221 “Pengaruh - Amendment to SFAS 221 “The Effects of
Perubahan Kurs Valuta Asing” Changes in Foreign Exchange Rate”
Amendemen berikut yang relevan untuk The following amendments which are relevant
Perusahaan akan efektif untuk tahun buku yang to the Company will be effective for the financial
dimulai pada: year beginning:
1 Januari 2026 1 January 2026
- Amendemen PSAK 109 dan PSAK 107 - Amendment of SFAS 109 and SFAS 107
“Pengungkapan tentang Klasifikasi dan “Classification and Measurement of
Pengukuran Instrumen Keuangan” Financial Instruments”
330 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/7 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
a. Dasar penyusunan laporan keuangan a. Basis of preparation of the consolidated
konsolidasian (lanjutan) financial statements (continued)
Perubahan pada pernyataan standar Changes to the statements of financial
akuntansi keuangan (“PSAK”) (lanjutan) accounting standards (“SFAS”) (continued)
1 Januari 2027 1 January 2027
- PSAK 118 “Penyajian dan Pengungkapan - SFAS 118 “Presentation and Disclosure in
dalam Laporan Keuangan” Financial Statements”
Pada saat tanggal otorisasi laporan keuangan As at the authorisation date of these
konsolidasian, Grup masih mempelajari dampak consolidated financial statements, the Group is
yang mungkin timbul dari penerapan standar still evaluating the potential impact of these new
baru dan intepretasi dan revisi tersebut pada and amended standards and interpretations on
laporan keuangan konsolidasian Grup. the Group’s consolidated financial statements.
Efektif sejak tanggal 1 Januari 2024, referensi Effective from 1 January 2024, references to
terhadap masing-masing PSAK dan Interpretasi the individual SFAS and Interpretation of
Standar Akuntansi Keuangan (”ISAK”) diubah Financial Accounting Standards (“ISFAS”) was
sebagaimana diterbitkan oleh Dewan Standar changed as published by Indonesian Financial
Akuntansi Keuangan Ikatan Akuntan Indonesia Accounting Standards Board (“DSAK-IAI”).
(”DSAK-IAI”).
b. Prinsip-prinsip konsolidasi b. Principles of consolidation
(i) Entitas anak (i) Subsidiaries
Entitas anak adalah seluruh entitas Subsidiaries are all entities (including
(termasuk entitas terstruktur) dimana Grup structured entities) over which the Group
memiliki pengendalian. Grup has control. The Group controls an entity
mengendalikan entitas lain ketika Grup when the Group is exposed to, or has rights
terekspos atas, atau memiliki hak untuk, to, variable returns from its involvement
pengembalian yang bervariasi dari with the entity and has the ability to affect
keterlibatannya dengan entitas dan memiliki those returns through its power over the
kemampuan untuk mempengaruhi entity.
pengembalian tersebut melalui
kekuasaannya atas entitas tersebut.
Entitas anak dikonsolidasikan sejak tanggal Subsidiaries are consolidated from the
pengendalian beralih kepada Grup dan tidak date on which control is transferred to the
lagi dikonsolidasikan sejak tanggal Group and it is de-consolidated from the
hilangnya pengendalian. date when that control ceases.
Grup mencatat akuisisi entitas anak dengan The Group accounts for the acquisition of
menerapkan metode akuisisi. Imbalan yang a subsidiary by applying the acquisition
dialihkan untuk akuisisi suatu entitas anak method. The consideration transferred for
adalah sebesar nilai wajar aset yang the acquisition of a subsidiary is the fair
dialihkan, liabilitas yang diakui terhadap value of the assets transferred, the
pemilik pihak yang diakuisisi sebelumnya liabilities incurred to the former owners of
dan kepentingan ekuitas yang diterbitkan the acquiree and the equity interests
oleh Grup. Imbalan yang dialihkan termasuk issued by the Group. The consideration
nilai wajar aset atau liabilitas yang timbul transferred includes the fair value of any
dari kesepakatan imbalan kontinjensi. Biaya asset or liability resulting from a contingent
terkait akuisisi dibebankan ketika terjadi. consideration arrangement. Acquisition
Aset, liabilitas dan liabilitas kontinjensi related costs are expensed as incurred.
dalam suatu kombinasi bisnis diukur pada Assets, liabilities and contingent liabilities
awalnya sebesar nilai wajar pada tanggal assumed in a business combination are
akuisisi. measured initially at their fair values at the
acquisition date.
PT Garudafood Putra Putri Jaya Tbk 331
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/8 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
b. Prinsip-prinsip konsolidasi (lanjutan) b. Principles of consolidation (continued)
(i) Entitas anak (lanjutan) (i) Subsidiaries (continued)
Selisih lebih imbalan yang dialihkan, jumlah The excess of the consideration
setiap kepentingan nonpengendali pada transferred the amount of any non-
pihak diakuisisi dan nilai wajar pada tanggal controlling interest in the acquiree and the
akuisisi kepentingan ekuitas sebelumnya acquisition-date fair value of any previous
dimiliki oleh pihak pengakuisisi pada pihak equity interest in the acquiree over the fair
diakuisisi atas nilai wajar aset bersih value of the net identifiable assets acquired
teridentifikasi yang diperoleh dicatat sebagai is recorded as goodwill. If those amounts
goodwill. Jika jumlah tersebut lebih rendah are less than the fair value of the net
dari nilai wajar aset bersih teridentifikasi atas identifiable assets of the business
bisnis yang diakuisisi dalam kasus acquired, in the case of a bargain
pembelian dengan diskon, selisihnya diakui purchase, the difference is recognised
dalam laporan laba rugi. directly in the income statement.
Seluruh transaksi, saldo, keuntungan dan All material intercompany transactions,
kerugian intra kelompok usaha yang belum balances, unrealised gains and losses on
direalisasi dan material antara Grup transactions between the Group
perusahaan telah dieliminasi. companies are eliminated.
Kepentingan nonpengendali merupakan Non-controlling interests represent the
proporsi atas aset bersih dan hasil usaha proportion of the net assets and the results
entitas anak yang tidak diatribusikan pada of subsidiaries not attributable to the
pemegang saham Perusahaan. Grup shareholders of the Company. The Group
mengakui kepentingan nonpengendali pada recognises any non-controlling interest in
pihak yang diakuisisi sebesar bagian the acquiree at the non-controlling
proporsional kepentingan nonpengendali interest’s proportionate share of the
atas aset bersih pihak yang diakuisisi. acquiree’s net assets. Non-controlling
Kepentingan nonpengendali disajikan di interest is reported as equity in the
ekuitas dalam laporan posisi keuangan consolidated statements of financial
konsolidasian, terpisah dari pemilik entitas position, separate from the owner of the
induk. parent’s entity.
Kebijakan akuntansi yang digunakan dalam The accounting policies adopted in
penyusunan laporan keuangan preparing the consolidated financial
konsolidasian ini telah diterapkan secara statements have been consistently
konsisten, kecuali jika dinyatakan lain. applied, unless otherwise stated.
(ii) Entitas asosiasi (ii) Associates
Entitas asosiasi adalah seluruh entitas Associates are all entities over which the
dimana Grup memiliki pengaruh signifikan Group has significant influence but not
namun bukan pengendalian, biasanya control, generally accompanying a
melalui kepemilikan hak suara antara 20% shareholding of between 20% and 50% of
dan 50%. Investasi entitas asosiasi dicatat the voting rights. Investments in associates
dengan metode ekuitas, setelah pada are accounted for using the equity method
awalnya diakui pada nilai perolehan. of accounting, after initially being
recognised at cost.
332 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/9 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
b. Prinsip-prinsip konsolidasi (lanjutan) b. Principles of consolidation (continued)
(ii) Entitas asosiasi (lanjutan) (ii) Associates (continued)
Sesuai metode ekuitas, investasi pada Under the equity method, the investment is
awalnya dicatat pada biaya perolehan dan initially recognised at cost and adjusted
selanjutnya disesuaikan untuk mengakui thereafter to recognise the investor’s share
bagian investor atas laba rugi pasca akuisisi of the post-acquisition profits or losses of
dari pihak yang diakuisisi atas laba rugi, dan the investee in profit or loss, and its share
bagiannya atas pergerakan pendapatan of movements in other comprehensive
komprehensif lainnya dari pihak yang income of the investee in other
diakuisisi atas pendapatan komprehensif comprehensive income.
lainnya.
Dividen yang diterima atau yang akan Dividends received or receivable from
diterima dari entitas asosiasi diakui sebagai associates are recognised as a reduction
pengurang jumlah tercatat investasi. in the carrying amount of the investment.
Jika bagian Grup atas kerugian entitas When the Group’s share of losses in an
asosiasi sama dengan atau melebihi associate equals or exceeds its interest in
kepentingannya pada entitas asosiasi, the associate, including any other
termasuk piutang tanpa agunan, Grup unsecured receivables, the Group does not
menghentikan pengakuan bagian recognise further losses, unless it has
kerugiannya, kecuali Grup memiliki incurred legal or constructive obligations or
kewajiban legal atau konstruktif atau made payments on behalf of the associate.
melakukan pembayaran atas nama entitas
asosiasi.
Keuntungan dan kerugian yang belum Unrealised gains and losses on
direalisasi atas transaksi antara Grup dan transactions between the Group and
entitas asosiasi telah dieliminasi sebesar associates have been eliminated to the
kepemilikan Grup pada entitas asosiasi extent of the Group’s interest in the
tersebut. associates.
Setiap akhir periode pelaporan, Grup At the end of each reporting period, the
mengevaluasi apakah terdapat bukti objektif Group assesses whether there is objective
bahwa investasi pada entitas asosiasi evidence that investments in associates
mengalami penurunan nilai. are impaired.
(iii) Perubahan kepemilikan (iii) Changes in ownership interests
Grup memperlakukan transaksi dengan The Group treats transactions with non-
kepentingan nonpengendali yang tidak controlling interests that do not result in a
mengakibatkan hilangnya kontrol sebagai loss of control as transactions with equity
transaksi dengan pemilik ekuitas Grup. owners of the Group. A change in
Perubahan dalam kepemilikan ownership interest results in an adjustment
menghasilkan penyesuaian antara nilai between the carrying amounts of the
tercatat dari kepentingan pengendali dan controlling and non-controlling interests to
nonpengendali untuk mencerminkan reflect their relative interests in the
kepentingan relatifnya di anak perusahaan. subsidiary. Any difference between the
Selisih antara jumlah penyesuaian untuk amount of the adjustment to non-controlling
kepentingan nonpengendali dan interests and any consideration paid or
pertimbangan yang dibayarkan atau received is recognised in transaction with
diterima diakui dalam transaksi dengan non-controlling interest within equity
kepentingan nonpengendali dalam ekuitas attributable to owners of the Group.
yang dapat diatribusikan kepada pemilik
Grup.
PT Garudafood Putra Putri Jaya Tbk 333
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/10 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
b. Prinsip-prinsip konsolidasi (lanjutan) b. Principles of consolidation (continued)
(iii) Perubahan kepemilikan (lanjutan) (iii) Changes in ownership interests
(continued)
Ketika Grup tidak lagi mengkonsolidasikan When the Group ceases to consolidate or
atau mencatat menggunakan metode equity account for an investment because
ekuitas untuk investasi karena hilangnya of a loss of control, joint control or
pengendalian, pengendalian bersama atau significant influence, any retained interest
pengaruh signifikan, maka kepentingan in the entity is remeasured to its fair value
yang masih tersisa atas entitas diukur at the date when the control is lost, with the
kembali berdasarkan nilai wajarnya, dan change in carrying amount recognised in
perubahan nilai tercatat diakui dalam profit or loss. The fair value is the initial
laporan laba rugi. Nilai tercatat awal adalah carrying amount for the purposes of
sebesar nilai wajar untuk kepentingan subsequently accounting for the retained
pengukuran kembali kepentingan yang interest as an associate or financial asset.
tersisa sebagai entitas asosiasi atau aset In addition, any amounts previously
keuangan. Di samping itu, jumlah yang recognised in other comprehensive income
sebelumnya diakui pada pendapatan in respect of that entity are accounted for
komprehensif lain sehubungan dengan as if the Group had directly disposed of the
entitas tersebut dicatat seolah-olah Grup related assets or liabilities. This may mean
telah melepas aset atau liabilitas terkait. Hal that amounts previously recognised in
ini dapat berarti bahwa jumlah yang other comprehensive income are
sebelumnya diakui pada pendapatan reclassified to profit or loss.
komprehensif lain direklasifikasi ke laporan
laba rugi.
Jika kepemilikan saham pada perusahaan If the ownership interest in an associate is
asosiasi berkurang namun pengendalian reduced but joint control or significant
bersama atau pengaruh signifikan influence is retained, only a proportionate
dipertahankan, hanya sebagian share of the amounts previously
proporsional dari jumlah yang telah diakui recognised in other comprehensive income
sebelumnya dalam pendapatan are reclassified to profit or loss where
komprehensif lain yang direklasifikasi ke appropriate.
laba atau rugi jika diperlukan.
c. Kombinasi bisnis c. Business combination
Akuntansi metode akuisisi digunakan untuk The acquisition method of accounting is used to
mencatat seluruh kombinasi bisnis, terlepas dari account for all business combinations,
apakah instrumen ekuitas atau aset lainnya regardless of whether equity instruments or
diperoleh. Imbalan yang dialihkan untuk akuisisi other assets are acquired. The consideration
entitas anak terdiri dari: transferred for the acquisition of a subsidiary
comprises the:
- nilai wajar aset yang dialihkan, - fair values of the assets transferred,
- liabilitas yang timbul kepada pemilik - liabilities incurred to the former owners of
sebelumnya dari bisnis yang diakuisisi, the acquired business,
- kepentingan ekuitas yang diterbitkan oleh - equity interests issued by the group,
grup,
- nilai wajar aset atau liabilitas yang - fair value of any asset or liability resulting
dihasilkan dari pengaturan imbalan from a contingent consideration
kontinjensi, dan arrangement, and
- nilai wajar kepentingan ekuitas yang - fair value of any pre-existing equity interest
sebelumnya dimiliki di anak perusahaan. in the subsidiary.
334 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/11 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
c. Kombinasi bisnis (lanjutan) c. Business combination (continued)
Aset teridentifikasi yang diperoleh dan liabilitas Identifiable assets acquired and liabilities and
serta liabilitas kontinjensi yang diambil alih contingent liabilities assumed in a business
dalam suatu kombinasi bisnis, dengan combination are, with limited exceptions,
pengecualian terbatas, pada awalnya diukur measured initially at their fair values at the
sebesar nilai wajar pada tanggal akuisisi. Grup acquisition date. The group recognises any
mengakui setiap kepentingan nonpengendali non-controlling interest in the acquired entity on
pada entitas yang diakuisisi berdasarkan akuisisi an acquisition-by-acquisition basis either at fair
demi akuisisi, baik pada nilai wajar atau sebesar value or at the non-controlling interest’s
bagian proporsional kepentingan nonpengendali proportionate share of the acquired entity’s net
atas aset bersih teridentifikasi entitas yang identifiable assets.
diakuisisi.
Biaya terkait akuisisi dibebankan pada saat Acquisition-related costs are expensed as
terjadinya. incurred.
Kelebihan dari: Excess of the:
- imbalan yang dialihkan, - consideration transferred,
- jumlah kepentingan non-pengendali - amount of any non-controlling interest in
pada entitas yang diakuisisi, dan the acquired entity, and
- nilai wajar pada tanggal akuisisi dari - acquisition-date fair value of any previous
kepentingan ekuitas sebelumnya pada equity interest in the acquired entity,
entitas yang diakuisisi,
atas nilai wajar aset bersih teridentifikasi yang over the fair value of the net identifiable assets
diperoleh dicatat sebagai goodwill. Jika jumlah acquired is recorded as goodwill. If those
tersebut kurang dari nilai wajar aset bersih amounts are less than the fair value of the net
teridentifikasi dari bisnis yang diakuisisi, identifiable assets of the business acquired, the
selisihnya diakui secara langsung dalam laba difference is recognised directly in profit or loss
rugi sebagai pembelian dengan diskon. as a purchase with discount.
Apabila penyelesaian sebagian imbalan tunai Where settlement of any part of cash
ditangguhkan, jumlah yang harus dibayar di consideration is deferred, the amounts payable
masa depan didiskontokan ke nilai kini pada in the future are discounted to their present
tanggal pertukaran. Tingkat diskonto yang value as at the date of exchange. The discount
digunakan adalah tingkat suku bunga pinjaman rate used is the entity’s incremental borrowing
inkremental entitas, yaitu tingkat suku bunga rate, being the rate at which a similar borrowing
yang dapat diperoleh pinjaman serupa dari could be obtained from an independent
pemodal independen dengan syarat dan kondisi financier under comparable terms and
yang sebanding. conditions.
Imbalan kontinjensi diklasifikasikan sebagai Contingent consideration is classified either as
ekuitas atau liabilitas keuangan. Jumlah yang equity or a financial liability. Amounts classified
diklasifikasikan sebagai liabilitas keuangan as a financial liability are subsequently
selanjutnya diukur kembali berdasarkan nilai remeasured to fair value, with changes in fair
wajar, dan perubahan nilai wajar diakui dalam value recognised in profit or loss.
laba rugi.
Aset indemnifikasi diakui pada saat yang sama Indemnification asset is recognised at the same
dengan saat mengakui hal yang dijamin, diukur time that it recognises the indemnified item,
dengan dasar yang sama dengan hal yang measured on the same basis as the indemnified
dijamin, yang memerlukan penilaian untuk item, subject to the need for a valuation
penyisihan jumlah yang tidak tertagih. allowance for uncollectible amounts.
PT Garudafood Putra Putri Jaya Tbk 335
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/12 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
c. Kombinasi bisnis (lanjutan) c. Business combination (continued)
Jika kombinasi bisnis dilakukan secara If the business combination is achieved in
bertahap, nilai tercatat pada tanggal akuisisi dari stages, the acquisition date carrying value of
kepentingan ekuitas yang dimiliki sebelumnya the acquirer’s previously held equity interest in
oleh pihak pengakuisisi pada pihak yang the acquiree is remeasured to fair value at the
diakuisisi diukur kembali ke nilai wajar pada acquisition date. Any gains or losses arising
tanggal akuisisi. Keuntungan atau kerugian yang from such remeasurement are recognised in
timbul dari pengukuran kembali tersebut diakui profit or loss.
dalam laba rugi.
d. Penjabaran mata uang asing d. Foreign currency translation
Beberapa item yang disertakan dalam laporan Items included in the financial statements of
keuangan setiap entitas anggota Grup diukur each of the Group’s entity measured using the
menggunakan mata uang yang sesuai dengan currency of the primary economic environment
lingkungan ekonomi utama di mana entitas in which the relevant entity operates (“the
beroperasi (“mata uang fungsional”). functional currency”).
Laporan keuangan konsolidasian disajikan The consolidated financial statements are
dalam Rupiah yang merupakan mata uang presented in Rupiah, which is the functional and
fungsional dan penyajian dari Perusahaan dan presentation currency of the Company and
sebagian besar dari entitas anak. most of the subsidiaries.
Transaksi dalam mata uang asing dijabarkan Transactions denominated in foreign currencies
dalam mata uang Rupiah dengan menggunakan are translated into Rupiah at the exchange rate
kurs yang berlaku pada saat transaksi dilakukan. prevailing at the date of the transactions. At the
Aset dan liabilitas moneter dalam mata uang reporting date, monetary assets and liabilities in
asing dijabarkan dalam mata uang fungsional foreign currencies are translated into the
dengan kurs yang berlaku pada tanggal functional currency using the exchange rate
pelaporan. prevailing at that date.
Keuntungan dan kerugian selisih kurs yang The foreign exchange gains and losses
timbul dari penyelesaian transaksi dalam mata resulting from the settlement of transactions in
uang asing dan dari penjabaran aset dan foreign currencies and from the translation of
liabilitas moneter dalam mata uang asing diakui monetary assets and liabilities denominated in
pada laporan laba rugi konsolidasian. foreign currencies are recognised in the
consolidated statements of profit or loss.
Untuk tujuan konsolidasi, laporan posisi For the purpose of consolidation, the
keuangan entitas anak yang menggunakan mata statements of financial position of subsidiaries
uang selain Rupiah dijabarkan berdasarkan kurs reporting in currencies other than Rupiah are
yang berlaku pada akhir periode pelaporan dan translated using the rates of exchange
hasilnya dijabarkan ke dalam Rupiah dengan prevailing at the end of the reporting period and
kurs rata-rata selama periode berjalan. Selisih the results are translated into Rupiah at the
kurs yang dihasilkan diakui pada penghasilan average exchange rates for the periods. The
komprehensif lainnya dalam laporan laba rugi resulting exchange differences are recognised
dan penghasilan komprehensif lain in other comprehensive income in the
konsolidasian dan diakumulasikan dalam consolidated statements of profit or loss and
ekuitas di dalam selisih kurs karena penjabaran other comprehensive income and accumulated
laporan keuangan dalam valuta asing. in equity under the exchange difference on the
translation of financial statements in foreign
currencies reserve.
336 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/13 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
d. Penjabaran mata uang asing (lanjutan) d. Foreign currency translation (continued)
Kurs utama yang digunakan, berdasarkan kurs The main exchange rates used, based on the
tengah yang diterbitkan Bank Indonesia, adalah middle rates published by Bank Indonesia, are
sebagai berikut: as follows:
31 Desember/ 31 Desember/
December 2025 December 2024
Dolar Amerika Serikat United States Dollars
(“USD”) 16.782 16.162 (“USD”)
Euro 19.753 16.851 Euro
Bath 532 476 Bath
e. Instrumen keuangan e. Financial instruments
Instrumen keuangan adalah kontrak yang A financial instrument is any contract that gives
menimbulkan aset keuangan bagi suatu entitas rise to a financial asset for one entity and a
dan liabilitas keuangan atau instrumen ekuitas financial liability or equity instrument for another
bagi entitas yang lain. entity.
(i) Aset keuangan (i) Financial assets
Grup mengklasifikasikan aset keuangannya The Group classifies its financial assets
dalam kategori pengukuran berikut: into the following categories:
1. Aset keuangan pada biaya perolehan 1. Financial assets at amortised cost;
diamortisasi;
2. Aset keuangan pada nilai wajar melalui 2. Financial assets at fair value through
laba rugi; dan profit or loss; and
3. Aset keuangan pada nilai wajar melalui 3. Financial assets at fair value through
penghasilan komprehensif lain. other comprehensive income.
Klasifikasi tersebut tergantung pada model The classification depends on the entity’s
bisnis entitas untuk mengelola aset business model for managing the financial
keuangan dan persyaratan kontraktual arus assets and the contractual terms of the
kas. cash flows.
Pada tanggal 31 Desember 2025, Grup As at 31 December 2025, the Group only
hanya memiliki aset keuangan yang diukur had financial assets to be measured at
pada biaya perolehan diamortisasi, yang amortised cost, which mainly comprise
terutama terdiri dari kas dan setara kas, cash and cash equivalents, trade
piutang usaha, piutang lain-lain, investasi receivables, other receivables, investment
pada instrumen utang, simpanan jaminan in debt instrument, security deposit and
dan pinjaman kepada pihak berelasi. loan to related party.
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/14 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
e. Instrumen keuangan (lanjutan) e. Financial instruments (continued)
(i) Aset keuangan (lanjutan) (i) Financial assets (continued)
Pada pengakuan awal, Grup mengukur aset At initial recognition, the Group measures a
keuangan pada nilai wajarnya dan termasuk financial asset at its fair value and included
biaya transaksi yang dapat diatribusikan transaction costs that are directly
secara langsung dengan perolehan aset attributable to the acquisition of the
keuangan. Aset keuangan yang diukur pada financial asset. Financial assets to be
biaya perolehan diamortisasi diukur measured at amortised cost are
menggunakan metode Effective Interest subsequently measured using the Effective
Rate (“EIR”) dikurangi dengan penurunan Interest Rate (”EIR”) method, less
nilai. Keuntungan atau kerugian dari aset impairment. A gain or loss on financial
keuangan yang selanjutnya diukur pada assets that is subsequently measured at
biaya perolehan diamortisasi dan bukan amortised cost and is not part of a hedging
merupakan bagian dari hubungan lindung relationship is recognised in profit or loss
nilai diakui dalam laporan laba rugi pada when the asset is derecognised or
saat aset tersebut dihentikan pengakuannya impaired. Interest income from these
atau mengalami penurunan nilai. financial assets is included in finance
Pendapatan bunga dari aset keuangan income using the EIR method.
tersebut dimasukkan ke dalam pendapatan
keuangan dengan menggunakan metode
EIR.
Untuk aset keuangan yang diukur For financial assets measured using
menggunakan teknik penilaian berdasarkan valuation techniques based on significant
input yang tidak dapat diamati secara unobservable inputs (Level 3), the Group
signifikan (Level 3), Grup menangguhkan defers the difference between the fair value
selisih antara nilai wajar pada pengakuan at initial recognition and the transaction
awal dan harga transaksi. Setelah price. Subsequent to initial recognition, the
pengakuan awal, Grup mengakui selisih Group recognises that deferred difference
yang ditangguhkan tersebut sebagai as a gain or loss only to the extent that it
keuntungan atau kerugian hanya sejauh arises from a change in a factor (including
selisih tersebut timbul dari perubahan suatu time) that market participants would take
faktor (termasuk waktu) yang akan into account when pricing the asset.
diperhitungkan oleh pelaku pasar saat
menetapkan harga aset.
(ii) Liabilitas keuangan (ii) Financial liabilities
Liabilitas keuangan diklasifikasikan sebagai Financial liabilities are classified as follows:
berikut: liabilitas keuangan yang diukur pada financial liabilities at fair value through
nilai wajar melalui laba rugi dan liabilitas profit or loss and financial liabilities at
keuangan yang diukur pada biaya perolehan amortised cost.
diamortisasi.
338 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/15 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
e. Instrumen keuangan (lanjutan) e. Financial instruments (continued)
(ii) Liabilitas keuangan (lanjutan) (ii) Financial liabilities (continued)
Pada tanggal 31 Desember 2025, Grup As at 31 December 2025, the Group only
hanya memiliki liabilitas keuangan yang had financial liabilities measured at
diukur sebesar biaya perolehan amortised cost, which mainly comprise
diamortisasi, yang terutama terdiri dari short-term bank loan, trade payables, other
pinjaman bank jangka pendek, utang usaha, payables, accruals and provision, short-
utang lain-lain, akrual dan provisi, liabilitas term employee benefit, long-term bank
imbalan kerja jangka pendek, utang bank loans, lease liabilities and other long-term
jangka panjang, liabilitas sewa dan liabilitas liabilities. After initial recognition which is at
jangka panjang lainnya. Setelah pengakuan fair value plus transaction costs, the Group
awal, yaitu pada nilai wajar ditambah biaya measures all financial liabilities at
transaksi, Grup mengukur seluruh liabilitas amortised cost using the EIR method. A
keuangan pada biaya perolehan financial liability is derecognised when the
diamortisasi dengan menggunakan metode obligation under the liability is discharged
EIR. Liabilitas keuangan tidak diakui ketika or cancelled.
liabilitas keuangan telah dilepaskan atau
dibatalkan.
(iii) Saling hapus dari instrumen keuangan (iii) Offsetting of financial instruments
Aset dan liabilitas keuangan Financial assets and liabilities are offset
disalinghapuskan dan jumlah netonya and the net amount is reported in the
dilaporkan pada laporan posisi keuangan consolidated statements of financial
konsolidasian ketika terdapat hak yang position when there is a legally enforceable
berkekuatan hukum untuk melakukan saling right to offset the recognised amounts and
hapus atas jumlah yang telah diakui tersebut there is an intention to settle on a net basis,
dan adanya niat untuk menyelesaikan or realise the asset and settle the liability
secara neto, atau untuk merealisasikan aset simultaneously.
dan menyelesaikan liabilitas secara
bersamaan.
Hak saling hapus tidak kontinjen atas The legally enforceable right must not be
peristiwa di masa depan dan dapat contingent on future events and must be
dipaksakan secara hukum dalam situasi enforceable in the ordinary course of
bisnis yang normal dan dalam peristiwa business and in the event of default
gagal bayar dalam peristiwa kepailitan atau insolvency or bankruptcy of the Group or
kebangkrutan Grup atau pihak lawan. the counterparty.
PT Garudafood Putra Putri Jaya Tbk 339
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/16 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
f. Penurunan nilai aset keuangan f. Impairment of financial assets
Grup menilai dengan dasar perkiraan masa yang The Group assesses on a forward-looking basis
akan datang Kerugian Kredit Ekspektasian the Expected Credit Losses (“ECL”) associated
(“KKE”) terkait dengan aset keuangannya yang with its financial assets measured subsequently
dicatat pada biaya perolehan diamortisasi dan at amortised cost and measured subsequently
nilai wajar melalui penghasilan komprehensif through other comprehensive income. The
lain. Metodologi penurunan nilai yang diterapkan impairment methodology applied depends on
tergantung pada apakah telah terjadi whether there has been a significant increase in
peningkatan risiko kredit yang signifikan sejak credit risk since initial recognition.
pengakuan awal.
Pada setiap periode pelaporan, Grup menilai At each reporting date, the Group assesses the
perubahan risiko gagal bayar yang terjadi change in the risk of a default occurring over the
selama periode yang diharapkan atas aset expected life of the financial assets based on
keuangan berdasarkan kewajaran dan reasonable and supportable information, that is
ketersediaan informasi, yang tersedia tanpa available without undue cost or effort at the
biaya atau usaha yang tidak semestinya pada reporting date about past events, current
saat tanggal pelaporan terkait dengan kejadian conditions, and forecasts of future
masa lalu, kondisi terkini dan perkiraan atas macroeconomic factors, that is indicative of
kondisi makroekonomi di masa depan, yang significant increases in credit risk since initial
mengindikasikan kenaikan risiko kredit sejak recognition.
pengakuan awal.
Untuk piutang usaha dan piutang lain-lain, Grup For trade receivables and other receivables, the
menerapkan pendekatan yang disederhanakan Group applies the simplified approach
yang diizinkan oleh PSAK 109, yang permitted by SFAS 109, which requires
mensyaratkan ekspektasi kerugian seumur expected lifetime losses to be recognised from
hidup harus diakui sejak pengakuan awal aset the initial recognition of the financial assets.
keuangan.
Kas dan setara kas juga tunduk pada Cash and cash equivalents are also subject to
persyaratan penurunan nilai PSAK 109. KKE impairment requirements of SFAS 109. The
didasarkan pada rating kredit bank untuk ECL rates are based on the bank’s credit rating
mengestimasi kemungkinan gagal bayar selama to estimate the probability of default over a
jangka waktu tertentu dan menggunakan given time horizon and utilise the commonly
referensi Basel II yang digunakan secara umum used Basel II reference to estimate the losses
untuk mengestimasi kerugian yang muncul dari arising on default.
gagal bayar.
340 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/17 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
g. Transaksi dengan pihak-pihak berelasi g. Transactions with related parties
Transaksi dengan pihak-pihak berelasi yang The Group enters into transactions with related
dilakukan oleh Grup sesuai dengan yang parties as defined in SFAS 224, “Related party
ditentukan dalam PSAK 224, “Pengungkapan disclosures”. All significant transactions and
pihak-pihak berelasi”. Seluruh transaksi dan balances with related parties are disclosed in
saldo yang material dengan pihak berelasi telah the notes to the consolidated financial
diungkapkan dalam catatan atas laporan statements.
keuangan konsolidasian.
h. Kas dan setara kas h. Cash and cash equivalents
Pada laporan arus kas konsolidasian, kas dan In the consolidated statements of cash flows,
setara kas termasuk kas, kas di bank dan cash and cash equivalents consist of cash on
deposito berjangka yang jatuh tempo dalam hand, cash in banks and time deposits with
jangka waktu tiga bulan atau kurang sejak original maturity periods of three months or less
tanggal perolehan, yang tidak digunakan since the acquisition date, which are not
sebagai jaminan atau tidak dibatasi pledged as collateral nor restricted for use and
penggunaannya dan dikurangi oleh cerukan. reduced by bank overdrafts.
i. Piutang usaha dan piutang lain-lain i. Trade and other receivables
Piutang usaha merupakan jumlah yang terutang Trade receivables are amounts due from
dari pelanggan atas penjualan barang dagangan customers for merchandise sold or services
atau jasa dalam kegiatan usaha normal. performed in the ordinary course of business.
Piutang lain-lain merupakan saldo piutang yang Other receivables are receivables arising from
timbul dari transaksi di luar kegiatan usaha transactions outside of the ordinary course of
biasa. business.
Piutang usaha dan piutang lain-lain pada Trade and other receivables are recognised
awalnya diakui sebesar nilai wajar dan initially at fair value and subsequently
selanjutnya diukur pada biaya perolehan yang measured at amortised cost using the EIR
diamortisasi dengan menggunakan metode EIR, method, if the impact of discounting is
apabila dampak pendiskontoan signifikan, significant, less any provision for impairment.
dikurangi provisi atas penurunan nilai.
Jika piutang diperkirakan dapat ditagih dalam If collection of the receivables is expected in
waktu satu tahun atau kurang (atau dalam siklus one year or less (or in the normal operating
operasi normal jika lebih panjang), piutang cycle of the business if longer), they are
diklasifikasikan sebagai aset lancar. Jika tidak, classified as current assets. If not, they are
piutang disajikan sebagai aset tidak lancar. presented as non-current assets.
PT Garudafood Putra Putri Jaya Tbk 341
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/18 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
i. Piutang usaha dan piutang lain-lain (lanjutan) i. Trade and other receivables (continued)
Grup menerapkan pendekatan yang The Group applies the SFAS 109 simplified
disederhanakan PSAK 109 untuk mengukur approach to measuring expected credit losses
kerugian kredit ekspektasian yang which uses a lifetime ECL for all trade and other
menggunakan kerugian seumur hidup untuk receivables. To measure the ECL, trade and
semua piutang usaha dan piutang lain-lain. other receivables have been grouped based on
Untuk mengukur kerugian kredit ekspektasian, shared credit risk characteristics and the days
piutang usaha dan piutang lain-lain past due.
dikelompokkan berdasarkan karakteristik risiko
kredit bersama dan piutang yang telah lewat
jatuh tempo.
Jumlah kerugian penurunan nilai diakui dalam The amount of the impairment loss is
laba rugi. Ketika piutang usaha yang mana recognised in profit or loss. When a trade
cadangan penurunan nilainya telah diakui receivable for which an impairment allowance
menjadi tidak dapat terkoleksi di periode had been recognised becomes uncollectible in
selanjutnya, piutang tersebut dihapusbukukan a subsequent period, it is written-off against the
terhadap akun pencadangannya. Pemulihan allowance account. Subsequent recoveries of
kemudian atas jumlah yang sebelumnya amounts previously written-off are credited
dihapusbukukan dikreditkan terhadap laba rugi. against profit or loss.
j. Persediaan j. Inventories
Persediaan dinyatakan sebesar nilai yang lebih Inventories are stated at the lower of cost or net
rendah antara biaya perolehan atau nilai realisable value. Cost is determined using the
realisasi bersih. Harga perolehan ditentukan weighted average method. The cost of finished
dengan menggunakan metode rata-rata goods and work in progress comprises raw
tertimbang. Harga perolehan barang jadi dan materials, direct labor, other direct costs and
pekerjaan dalam proses terdiri dari bahan baku, related production overheads (based on normal
tenaga kerja langsung, biaya langsung lainnya operating capacity). It excludes borrowing
dan biaya overhead produksi (berdasarkan costs. Net realisable value is the estimated
kapasitas normal operasi). Persediaan tidak selling price in the ordinary course of business
mencakup biaya pinjaman. Nilai realisasi bersih less the estimated costs of completion and the
adalah taksiran harga jual dalam kegiatan usaha estimated costs necessary to make the sale.
normal dikurangi taksiran biaya penyelesaian
dan taksiran biaya yang diperlukan untuk
melakukan penjualan.
k. Aset tetap k. Fixed assets
Aset tetap diakui sebesar harga perolehan Fixed assets are stated at historical cost less
dikurangi dengan akumulasi penyusutan. Harga depreciation. Historical cost includes
perolehan termasuk pengeluaran yang dapat expenditure that is directly attributable to the
diatribusikan secara langsung atas perolehan acquisition of the items. Initial legal costs
aset tersebut. Biaya legal awal untuk incurred to obtain legal rights are recognised as
mendapatkan hak legal diakui sebagai bagian part of the acquisition cost of the land, and
biaya akuisisi tanah, biaya-biaya tersebut tidak these costs are not depreciated.
didepresiasikan.
342 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/19 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
k. Aset tetap (lanjutan) k. Fixed assets (continued)
Grup menganalisis fakta dan keadaan untuk The Group analyses the facts and
setiap jenis hak atas tanah dalam menentukan circumstances for each type of land rights in
perlakuan akuntansi untuk setiap hak atas tanah determining the accounting treatment for each
tersebut sehingga dapat secara akurat mewakili of these land rights so that it can accurately
peristiwa atau transaksi ekonomi yang represent an underlying economic event or
mendasarinya. Jika hak atas tanah tidak transaction. If the land rights do not transfer
mengalihkan pengendalian atas tanah kepada control of the land to the Group, but gives the
Grup, tetapi memberikan hak untuk rights to use the underlying assets, the Group
menggunakan tanah, Grup menerapkan applies the accounting treatment of these
perlakuan akuntansi atas transaksi tersebut transactions as leases under SFAS 116
sebagai sewa berdasarkan PSAK 116 “Sewa”. “Leases”. If land rights substantially transfer
Jika hak atas tanah secara substansial control and ownership of the land purchased,
mengalihkan pengendalian dan kepemilikan the Group applies SFAS 216 “Fixed assets”.
atas tanah yang dibeli, Grup menerapkan
PSAK 216 “Aset tetap”.
Aset tetap didepresiasi menggunakan metode Fixed assets are depreciated using the straight-
garis lurus berdasarkan estimasi masa manfaat line method over their expected economic
aset tetap dengan tahun sebagai berikut: useful lives at the following years:
Tahun/Years
Bangunan dan prasarana 10 - 20 Buildings and improvements
Pengembangan bangunan yang disewa 2 - 14 Building development on the leased land
Mesin dan peralatan 4 - 10 Machineries and equipment
Perlengkapan kantor 4-8 Office equipment
Kendaraan 4-8 Vehicles
Aset hak guna (bangunan, mesin, dan The right-of-use (building, machineries, and
kendaraan) disusutkan selama jangka waktu vehicles) assets are depreciated over the
yang lebih pendek antara masa manfaatnya shorter of their useful life or the lease term,
atau masa sewa, kecuali jika Grup unless the Group expects to use the assets
mengharapkan untuk menggunakan aset beyond the lease term.
tersebut melebihi masa sewa.
Nilai sisa aset, masa manfaat dan metode The assets’ residual values, useful live and
peyusutan ditelaah dan jika perlu disesuaikan, depreciation method are reviewed and adjusted
pada setiap akhir periode pelaporan. if appropriate, at the end of each reporting
period.
Biaya setelah perolehan awal diakui sebagai Subsequent costs are included in the asset’s
bagian dari nilai tercatat aset atau sebagai aset carrying amount or recognised as a separate
yang terpisah hanya apabila kemungkinan besar asset, as appropriate, only when it is probable
Grup akan mendapatkan manfaat ekonomis di that future economic benefits associated with
masa depan berkenaan dengan aset tersebut the item will flow to the Group and the cost of
dan biaya perolehan aset dapat diukur dengan the item can be measured reliably. The carrying
andal. Jumlah tercatat komponen yang diganti amount of replaced part is derecognised. All
tidak lagi diakui. Biaya perbaikan dan other repairs and maintenance are charged to
pemeliharaan dibebankan ke dalam laporan the profit or loss during the financial period in
laba rugi konsolidasian di tahun dimana biaya- which they are incurred.
biaya tersebut terjadi.
PT Garudafood Putra Putri Jaya Tbk 343
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/20 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
k. Aset tetap (lanjutan) k. Fixed assets (continued)
Akumulasi biaya atas konstruksi dan The accumulated costs of the construction and
pemasangan bangunan dan prasarana, mesin installation of building and improvements,
dan peralatan dikapitalisasi sebagai “Konstruksi machineries and equipment are capitalised as
dalam penyelesaian”. Biaya tersebut “Construction in progress”. These costs are
direklasifikasi ke akun aset tetap pada saat reclassified to the fixed assets accounts when
proses konstruksi dan/atau pemasangan the construction and/or installation are
selesai. Penyusutan mulai dibebankan pada complete. Depreciation is charged from the
saat aset tersebut siap untuk digunakan sesuai date the assets are ready for use in the manner
dengan tujuan yang diinginkan manajemen. intended by management.
Nilai tercatat aset diturunkan sebesar jumlah An asset’s carrying amount is written down
yang dapat dipulihkan jika nilai tercatat aset lebih immediately to its recoverable amount if the
besar dari estimasi jumlah yang dapat asset’s carrying amount is greater than its
dipulihkan. estimated recoverable amount.
Keuntungan atau kerugian bersih atas Net gains or losses on disposals are
pelepasan aset tetap ditentukan dengan determined by comparing the proceeds with the
membandingkan hasil yang diterima dengan carrying amount and are recognised within
nilai tercatat dan diakui pada “penghasilan “other income or other expenses” in the profit or
lainnya atau beban lainnya” dalam laporan laba loss.
rugi.
l. Goodwill dan aset takberwujud lainnya l. Goodwill and other intangible assets
Goodwill merupakan selisih lebih biaya Goodwill represents the excess of the cost of an
perolehan atas kepemilikan Grup terhadap nilai acquisition over the fair value of the Group’s
wajar aset neto teridentifikasi entitas anak pada share of the net identifiable assets of the
tanggal akuisisi. Kepentingan nonpengendali acquired subsidiary at the effective date of
diukur pada proporsi kepemilikan kepentingan acquisition. Non-controlling interest are
nonpengendali atas aset neto teridentifikasi measured at the proportionate share of the net
pada tanggal akuisisi. Jika biaya perolehan lebih identifiable assets at the acquisition date. If the
rendah dari nilai wajar aset neto yang diperoleh, cost of acquisition is less than the fair value of
perbedaan tersebut diakui langsung dalam laba the net assets acquired, the difference is
rugi. recognised directly in profit or loss.
Peninjauan atas penurunan nilai pada goodwill Goodwill impairment reviews are undertaken
dilakukan setahun sekali. Goodwill dinyatakan annually. Goodwill is carried at cost less
sebesar nilai perolehan dikurangi akumulasi accumulated impairment losses.
kerugian penurunan nilai.
Aset takberwujud lainnya terdiri dari Merek dan Other intangible assets represent brand and
biaya pengembangan piranti lunak. software development costs.
344 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/21 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
l. Goodwill dan aset takberwujud lainnya l. Goodwill and other intangible assets
(lanjutan) (continued)
Merek yang diperoleh sebagai bagian dari Brand acquired in a business combination are
kombinasi bisnis diakui sebesar nilai wajar pada recognised at fair value at the acquisition date.
tanggal perolehannya. Merek memiliki masa Brand have a finite useful life and are carried at
manfaat yang terbatas dan dicatat sebesar cost less accumulated amortisation.
harga perolehan dikurangi akumulasi amortisasi. Amortisation is calculated using the straight-line
Amortisasi dihitung dengan menggunakan method to allocate the cost of brand over their
metode garis lurus untuk mengalokasikan harga estimated useful lives of 20-30 years.
perolehan merek selama estimasi masa
manfaatnya 20-30 tahun.
Biaya pengembangan piranti lunak diakui Software development costs recognised as
sebagai aset yang diamortisasi selama estimasi assets are amortised over their estimated
masa manfaat, yang tidak lebih dari lima tahun. useful lives, which does not exceed five years.
Biaya pengembangan yang dapat secara Development costs that are directly attributable
langsung diatribusikan kepada desain dan to the design and testing of identifiable and
pengujian produk piranti lunak yang dapat unique software products controlled by the
diidentifikasi dan unik yang dikendalikan oleh Group are recognised as intangible assets.
Grup diakui sebagai aset takberwujud.
Biaya yang terkait dengan pemeliharaan piranti Costs associated with maintaining software are
lunak diakui sebagai beban pada saat terjadinya. recognised as an expense as incurred.
Peninjauan atas penurunan nilai pada aset Other intangible asset impairment reviews are
takberwujud lainnya dilakukan apabila terdapat undertaken if events or changes in
peristiwa atau perubahan keadaan yang circumstances indicate a potential impairment.
mengindikasikan adanya potensi penurunan
nilai.
m. Penurunan nilai aset nonkeuangan m. Impairment of non-financial assets
Aset tetap dan aset tidak lancar lainnya, Fixed assets and other non-current assets,
termasuk aset takberwujud, selain goodwill including intangible assets, other than goodwill,
ditelaah untuk mengetahui apakah terjadi are reviewed for impairment whenever events
penurunan nilai bilamana terdapat kejadian atau or changes in circumstances indicate that the
perubahan keadaan yang mengindikasikan carrying amount may not be recoverable. An
bahwa nilai tercatat aset tersebut mungkin tidak impairment loss is recognised for the amount by
dapat dipulihkan. Kerugian akibat penurunan which the carrying amount of the assets
nilai diakui sebesar selisih antara nilai tercatat exceeds its recoverable amount.
aset dengan nilai yang dapat dipulihkan dari aset
tersebut.
Nilai yang dapat dipulihkan atas sebuah aset The recoverable amount of an asset is the
adalah nilai yang lebih tinggi antara nilai wajar higher of its fair value less costs of disposal and
dikurangi biaya pelepasan dan nilai pakai. its value in use (“VIU”). For the purposes of
Dalam rangka mengukur penurunan nilai, aset assessing impairment, assets are grouped at
dikelompokkan hingga unit terkecil yang the lowest level for which there are separately
menghasilkan arus kas terpisah. identifiable cash flows.
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/22 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
m. Penurunan nilai aset nonkeuangan (lanjutan) m. Impairment of non-financial assets
(continued)
Setiap tanggal pelaporan, aset nonkeuangan, At each reporting date, non-financial assets,
selain goodwill, yang telah mengalami other than goodwill, that suffered impairment
penurunan nilai ditelaah untuk menentukan are reviewed for possible reversal of the
apakah terdapat kemungkinan pemulihan impairment. The recoverable amount is
penurunan nilai. Jika terjadi pemulihan nilai, immediately recognised in profit or loss, but not
maka langsung diakui dalam laba rugi, tetapi in excess of any accumulated impairment loss
tidak boleh melebihi akumulasi rugi penurunan previously recognised.
nilai yang telah diakui sebelumnya.
n. Utang usaha dan utang lain-lain n. Trade and other payables
Utang usaha adalah kewajiban membayar Trade payables are obligations to pay for goods
barang atau jasa yang telah diterima dalam or services that have been acquired in the
kegiatan usaha biasa dari pemasok. Utang lain- ordinary course of business from suppliers.
lain merupakan saldo utang yang timbul dari Other payables are payables arising from
transaksi di luar kegiatan usaha biasa. transactions outside of the ordinary course of
business.
Utang usaha dan utang lain-lain diklasifikasikan Trade and other payables are classified as
sebagai liabilitas jangka pendek jika current liabilities if payment is due within one
pembayarannya jatuh tempo dalam waktu satu year or less (or in the normal operating cycle of
tahun atau kurang (atau dalam siklus operasi the business if longer). If not, they are
normal jika lebih panjang). Jika tidak, utang presented as non-current liabilities.
tersebut disajikan sebagai liabilitas jangka
panjang.
Utang usaha dan utang lain-lain pada awalnya Trade and other payables are recognised
diakui sebesar nilai wajar dan selanjutnya diukur initially at fair value and subsequently
pada biaya perolehan yang diamortisasi dengan measured at amortised cost using the EIR
menggunakan metode EIR. method.
o. Akrual dan provisi o. Accruals and provisions
Akrual dan provisi diakui apabila Grup Accruals and provisions are recognised when
mempunyai kewajiban kini (baik bersifat hukum the Group has a present obligation (legal as
maupun konstruktif) sebagai akibat peristiwa well as constructive) as a result of past events
masa lalu dan besar kemungkinan penyelesaian and it is more likely than not that an outflow of
kewajiban tersebut mengakibatkan arus keluar resources embodying economic benefits will be
sumber daya dan kewajiban tersebut diestimasi required to settle the obligation and a reliable
dengan andal. Akrual dan provisi tidak diakui estimate of the amount of the obligation can be
untuk kerugian operasi di masa mendatang. made. Accruals and provisions are not
recognised for future operating losses.
Akrual dan provisi diukur sebesar nilai kini dari Accruals and provisions are measured at the
estimasi terbaik manajemen atas pengeluaran present value of management’s best estimate
yang diperlukan untuk menyelesaikan kewajiban of the expenditure required to settle the present
kini pada akhir periode pelaporan. Tingkat obligation at the end of the reporting period. The
diskonto yang digunakan untuk menentukan nilai discount rate used to determine the present
kini adalah tingkat diskonto sebelum pajak yang value is a pretax rate that reflects current
mencerminkan penilaian pasar atas nilai waktu market assessments of the time value of money
uang dan risiko yang terkait dengan kewajiban. and the risks specific to the liability. The
Peningkatan provisi karena berjalannya waktu increase in the provision due to the passage of
diakui sebagai beban bunga. time is recognised as interest expense.
346 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/23 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
p. Pinjaman p. Borrowings
Pinjaman diakui pada awalnya sebesar nilai Borrowings are recognised initially at fair value,
wajar, dikurangi dengan biaya transaksi yang net of transaction costs incurred. Borrowings
terjadi. Pinjaman kemudian dicatat sebesar are subsequently carried at amortised cost; any
biaya perolehan yang diamortisasi; selisih antara difference between the proceeds (net of
hasil perolehan (dikurangi dengan biaya transaction costs) and the redemption value is
transaksi) dan nilai penarikan diakui dalam laba recognised in profit or loss over the period of
rugi selama periode pinjaman dengan the borrowing, using the EIR method.
menggunakan metode EIR.
Biaya yang dibayarkan untuk pembukaan Fees paid on the establishment of loan facilities
fasilitas pinjaman diakui sebagai biaya transaksi are recognised as transaction costs of the loan
pinjaman sepanjang besar kemungkinan to the extent that it is probable that some or all
sebagian atau seluruh fasilitas akan ditarik. of the facility will be drawn down. In this case,
Dalam hal ini, biaya tersebut ditangguhkan the fee is deferred until the drawdown occurs.
sampai penarikan terjadi. Sejauh tidak ada bukti To the extent that there is no evidence that it is
bahwa ada kemungkinan sebagian atau seluruh probable that some or all of the facility will be
fasilitas akan ditarik, biaya tersebut dikapitalisasi drawn down, the fee is capitalised as a
sebagai pembayaran di muka untuk layanan prepayment for liquidity services and amortised
likuiditas dan diamortisasi selama periode over the period of the facility to which it relates.
fasilitas yang terkait.
Pinjaman diklasifikasikan sebagai liabilitas Borrowings are classified as current liabilities
jangka pendek kecuali Grup memiliki hak tanpa unless the Group has an unconditional right to
syarat untuk menunda pembayaran liabilitas defer the settlement of the liability for at least 12
selama paling tidak 12 bulan setelah tanggal months after the reporting date.
pelaporan.
q. Imbalan kerja q. Employee benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits are recognised
terutang pada karyawan. when they are accrued to the employees.
Imbalan pascakerja Post-employment benefits
Grup diharuskan menyediakan imbalan pensiun The Group is required to provide a minimum
minimum yang diatur dalam undang-undang, pension benefit as stipulated in the regulations,
yang merupakan liabilitas imbalan pasti. Jika which represents an underlying defined benefit
imbalan pensiun sesuai dengan undang-undang obligation. If the pension benefits based on
lebih besar dari program pensiun yang ada, regulations are higher than those based on the
selisih tersebut diakui sebagai bagian dari existing pension plan, the difference is recorded
liabilitas imbalan pensiun. as part of the overall pension benefits
obligation.
Kewajiban imbalan kerja adalah nilai kini dari The pension benefits obligation is the present
kewajiban imbalan pasti pada saat akhir periode value of the defined benefit obligation at the end
pelaporan dikurangi dengan nilai wajar aset of the reporting period less the fair value of plan
program. Kewajiban imbalan pasti dihitung assets. The defined benefit obligation is
setiap tahun oleh aktuaris independen dengan calculated annually by an independent actuary
menggunakan metode projected unit credit. using the projected unit credit method.
PT Garudafood Putra Putri Jaya Tbk 347
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/24 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
q. Imbalan kerja (lanjutan) q. Employee benefits (continued)
Imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Nilai kini liabilitas imbalan pasti ditentukan The present value of the defined benefit
dengan mendiskontokan arus kas keluar yang obligation is determined by discounting the
diestimasi dengan menggunakan tingkat bunga estimated future cash outflows using interest
obligasi pemerintah (dikarenakan saat ini tidak rates at the reporting date of government bonds
ada pasar aktif untuk obligasi perusahaan (considering that currently there is no deep
berkualitas tinggi) pada tanggal pelaporan yang market for high-quality corporate bonds) that
didenominasikan dalam mata uang Rupiah, are denominated in Rupiah, in which the
dimana imbalan tersebut akan dibayarkan dan benefits will be paid and that have terms to
memiliki waktu jatuh tempo mendekati jangka maturity similar to the related pension
waktu kewajiban pensiun. obligation.
Pengukuran kembali yang timbul dari Remeasurements arising from experience
penyesuaian pengalaman dan perubahan adjustments and changes in actuarial
asumsi-asumsi aktuari langsung diakui pada assumptions are directly recognised in other
pendapatan komprehensif lain. Akumulasi comprehensive income. Accumulated
pengukuran diakui di penghasilan komprehensif remeasurements are recognised in other
lain. comprehensive income.
Biaya jasa lalu yang timbul dari amendemen Past service costs arising from amendment or
program atau kurtailmen diakui sebagai beban curtailment programs are recognised as
pada laba rugi pada saat terjadinya. expense in profit or loss when incurred.
r. Sewa r. Leases
Penentuan apakah suatu perjanjian merupakan, The determination of whether an arrangement
atau mengandung, sewa dibuat berdasarkan is, or contains, a lease is made based on the
substansi perjanjian itu sendiri dan penilaian substance of the arrangement and assessment
apakah pemenuhan atas perjanjian bergantung of whether fulfilment of the arrangement is
dari penggunaan aset tertentu atau aset, dan dependent on the use of a specific asset or
apakah perjanjian memberikan hak untuk assets, and the arrangement conveys a right to
menggunakan aset. use the asset.
Grup menyewa berbagai aset tetap. Kontrak The Group leases certain fixed assets. Rental
sewa biasanya dibuat untuk periode tetap dari contracts are typically made for fixed periods of
2 hingga 13 tahun tetapi mungkin memiliki opsi 2 to 13 years but may be extended.
ekstensi.
Untuk bangunan di mana Grup merupakan For leases of buildings for which the Group is a
penyewa, ia telah memilih untuk tidak lessee, it has elected not to separate lease and
memisahkan komponen sewa dan nonsewa dan non-lease components and instead accounts
sebagai gantinya memperhitungkannya sebagai for these as a single lease component.
komponen sewa tunggal.
348 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/25 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Sewa (lanjutan) r. Leases (continued)
Persyaratan sewa dinegosiasikan secara Lease terms are negotiated on an individual
individual dan berisi berbagai persyaratan dan basis and contain a wide range of different
ketentuan yang berbeda. Perjanjian sewa tidak terms and conditions. The lease agreements do
memberlakukan perjanjian apa pun selain not impose any covenants other than the
jaminan untuk tujuan peminjaman. security for borrowing purposes.
Sewa diakui sebagai aset hak-guna dan liabilitas Leases are recognised as a right-of-use asset
terkait pada tanggal di mana aset sewaan and a corresponding liability at the date at which
tersedia untuk digunakan oleh grup. Setiap the leased asset is available for use by the
pembayaran sewa dialokasikan antara liabilitas Group. Each lease payment is allocated
dan biaya keuangan. Biaya keuangan between the liability and finance cost. The
dibebankan ke laba rugi selama masa sewa finance cost is charged to profit or loss over the
sehingga menghasilkan suku bunga periodik lease period so as to produce a constant
yang konstan atas saldo liabilitas yang tersisa periodic rate of interest on the remaining
untuk setiap periode. balance of the liability for each period.
Aset dan liabilitas yang timbul dari sewa pada Assets and liabilities arising from a lease are
awalnya diukur dengan basis nilai kini. Liabilitas initially measured on a present value basis.
sewa (termasuk nilai bersih sekarang dari Lease liabilities include the net present value of
pembayaran sewa tetap, termasuk pembayaran the fixed lease payments (including in-
secara substansi) dikurangi piutang insentif substance fixed payments) less any lease
sewa dan harga pelaksanaan dari opsi incentives receivable and the exercise price of
pembelian jika penyewa cukup yakin untuk a purchase option if the lessee is reasonably
menggunakan opsi tersebut. certain to exercise that option.
Pembayaran sewa yang harus dilakukan Lease payments to be made under reasonably
berdasarkan opsi perpanjangan tertentu juga certain extension options are also included in
termasuk dalam pengukuran liabilitas. the measurement of the liability.
Pembayaran sewa didiskontokan dengan The lease payments are discounted using the
menggunakan suku bunga implisit dalam sewa. interest rate implicit in the lease. If the rate
Jika tarif tidak dapat segera ditentukan, di mana cannot be readily determined, which is
hal tersebut secara umum terjadi pada sewa generally the case for leases in the Group, the
dalam grup, suku bunga pinjaman tambahan lessee’s incremental borrowing rate is used,
penyewa digunakan, yaitu tarif yang harus being the rate that the individual lessee would
dibayar oleh penyewa untuk meminjam dana have to pay to borrow the funds necessary to
yang diperlukan untuk memperoleh aset dengan obtain an asset of similar value to the right-of-
nilai yang sama dengan aset hak-guna dalam use asset in a similar economic environment
lingkungan ekonomi serupa dengan syarat dan with similar terms and conditions.
ketentuan yang serupa.
PT Garudafood Putra Putri Jaya Tbk 349
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/26 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Sewa (lanjutan) r. Leases (continued)
Untuk menentukan suku bunga pinjaman To determine the incremental borrowing rate,
tambahan, Grup: the Group:
- Jika memungkinkan, menggunakan - Where possible, uses recent third party
pembiayaan pihak ketiga terkini yang financing received by the individual lessee
diterima oleh penyewa individu sebagai titik as a starting point, adjusted to reflect
awal, disesuaikan untuk mencerminkan changes in financing conditions since third
perubahan kondisi pembiayaan sejak party financing was received;
pembiayaan pihak ketiga diterima;
- Menggunakan pendekatan build-up yang - Uses a build-up approach that starts with a
dimulai dengan suku bunga bebas risiko risk free interest rate adjusted for credit risk
yang disesuaikan dengan risiko kredit untuk for leases held by the Group, which does
sewa yang dimiliki oleh Grup yang tidak not have recent third party financing; and
memiliki pembiayaan pihak ketiga baru-baru
ini; dan
- Membuat penyesuaian spesifik untuk sewa, - Makes adjustments specific to the lease,
misalnya jangka waktu, negara, mata uang e.g. term, country, currency and security.
dan keamanan.
Pembayaran sewa yang harus dilakukan Lease payments to be made under reasonably
berdasarkan opsi perpanjangan tertentu juga certain extension options are also included in
termasuk dalam pengukuran liabilitas. the measurement of the liability.
Aset hak-guna diukur pada biaya perolehan Right-of-use assets are measured at cost
yang terdiri dari jumlah pengukuran awal comprising the amount of the initial
liabilitas sewa, pembayaran sewa yang measurement of lease liability, any lease
dilakukan pada atau sebelum tanggal dimulainya payments made at or before the
dikurangi insentif sewa yang diterima, biaya commencement date less any lease incentives
langsung awal, dan biaya restorasi. received, any initial direct costs and restoration
costs.
Aset hak-guna kemudian disusutkan The right-of-use asset is subsequently
menggunakan metode garis lurus dari tanggal depreciated using the straight-line method from
permulaan hingga tanggal yang lebih awal the commencement date to the earlier of the
antara akhir umur manfaat aset hak-guna atau end of the useful life of the right-of-use asset or
akhir masa sewa. Jika grup cukup yakin untuk the end of the lease term. If the group is
melaksanakan opsi pembelian, aset hak-guna reasonably certain to exercise a purchase
disusutkan selama masa manfaat aset yang option, the right-of-use asset is depreciated
mendasarinya. over the underlying assets’s useful life.
Sewa jangka pendek dan sewa aset bernilai Short-term leases and low-value assets
rendah
Pembayaran terkait dengan sewa jangka Payments associated with short-term leases
pendek dan sewa aset bernilai rendah diakui and leases of low-value assets are recognised
atas dasar garis lurus sebagai beban dalam on a straight-line basis as an expense in profit
laporan laba rugi. Sewa jangka pendek adalah or loss. Short-term leases are leases with a
sewa dengan masa sewa 12 bulan atau kurang. lease term of 12 months or less.
350 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/27 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
r. Sewa (lanjutan) r. Leases (continued)
Modifikasi sewa Lease modification
Grup mencatat modifikasi sewa sebagai sewa The Group account for a lease modification as
terpisah jika kedua kondisi berikut terpenuhi: a separate lease if both of the following
conditions are met:
- Modifikasi meningkatkan ruang lingkup - The modification increases the scope of the
sewa dengan menambahkan hak untuk lease by adding the right to use one or
menggunakan satu atau lebih aset yang more underlying assets; and
mendasarinya; dan
- Pembayaran sewa meningkat sebesar - The consideration for the lease increases
jumlah yang setara dengan harga yang by an amount commensurate with the
berdiri sendiri untuk peningkatan ruang standalone price for the increase in scope
lingkup dan setiap penyesuaian yang tepat and any appropriate adjustments to that
atas harga yang berdiri sendiri tersebut standalone price to reflect the
untuk mencerminkan keadaan kontrak circumstances of the particular contract.
tertentu.
Untuk modifikasi sewa yang tidak dicatat For a lease modification that is not accounted
sebagai sewa terpisah, pada tanggal efektif for as a separate lease, at the effective date of
modifikasi sewa, Grup: the lease modification, the Group:
- Mengukur kembali dan mengalokasikan - Remeasure and allocate the consideration
pembayaran dalam kontrak yang in the modified contract;
dimodifikasi;
- Menentukan masa sewa dari sewa yang - Determine the lease term of the modified
dimodifikasi; lease;
- Mengukur kembali liabilitas sewa dengan - Remeasure the lease liability by
mendiskontokan pembayaran sewa yang discounting the revised lease payments
direvisi menggunakan tingkat diskonto yang using a revised discount rate on the basis
direvisi berdasarkan sisa masa sewa dan of the remaining lease term and the
sisa pembayaran sewa dengan remaining lease payment with a
penyesuaian yang sesuai dengan aset hak- corresponding adjustment to the right-of-
guna. Tingkat diskonto yang direvisi use assets. The revised discount rate is
ditentukan sebagai suku bunga pinjaman determined as the Group’s incremental
inkremental Grup pada tanggal efektif borrowing rate at the effective date of the
modifikasi; modification;
- Menurunkan nilai tercatat aset hak-guna - Decrease the carrying amount of the right-
untuk mencerminkan penghentian sebagian of-use asset to reflect the partial or full
atau seluruh sewa untuk modifikasi sewa termination of the lease for lease
yang mengurangi ruang lingkup sewa. Grup modifications that decrease the scope of
mengakui dalam laporan laba rugi setiap the lease. The Group recognises in profit or
keuntungan atau kerugian yang berkaitan loss any gain or loss relating to the partial
dengan penghentian sebagian atau seluruh or full termination of the lease; and make a
sewa; dan membuat penyesuaian yang corresponding adjustment to the right-of-
sesuai dengan aset hak-guna untuk semua use asset for all other lease modifications;
modifikasi sewa lainnya; dan and
- Membuat penyesuaian yang sesuai dengan - Make a corresponding adjustment to the
aset hak-guna untuk semua modifikasi sewa right-of-use asset for all other lease
lainnya. modifications.
PT Garudafood Putra Putri Jaya Tbk 351
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/28 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
s. Perpajakan s. Taxation
Beban pajak terdiri dari pajak kini dan pajak The tax expense comprises current and
tangguhan. Pajak diakui dalam laporan laba rugi, deferred tax. Tax is recognised in the profit or
kecuali jika pajak tersebut terkait dengan loss, except to the extent that it relates to items
transaksi atau kejadian yang diakui di recognised in other comprehensive income or
pendapatan komprehensif lain atau langsung directly in equity. In this case, the tax is also
diakui ke ekuitas. Dalam hal ini, pajak tersebut recognised in other comprehensive income or
masing-masing diakui dalam pendapatan directly in equity, respectively.
komprehensif lain atau ekuitas.
Beban pajak kini dihitung berdasarkan peraturan The current income tax charge is calculated on
perpajakan yang berlaku pada akhir periode the basis of the tax laws enacted at the end of
pelaporan. Manajemen secara periodik the reporting period. Management periodically
mengevaluasi posisi yang dilaporkan di Surat evaluates positions taken in Tax Returns with
Pemberitahuan Tahunan (“SPT”) sehubungan respect to situations in which applicable tax
dengan situasi di mana aturan pajak yang regulation is subject to interpretation. It
berlaku membutuhkan interpretasi. Jika perlu, establishes provisions where appropriate on
manajemen menentukan provisi berdasarkan the basis of amounts expected to be paid to the
jumlah yang diharapkan akan dibayar kepada tax authorities.
otoritas pajak.
Pajak penghasilan tangguhan diakui Deferred income tax is provided in full, using the
sepenuhnya, dengan menggunakan metode liability method, on temporary differences which
liabilitas untuk semua perbedaan temporer yang arise from the difference between the tax bases
berasal dari selisih antara dasar pengenaan of assets and liabilities and their carrying
pajak aset dan liabilitas dengan nilai tercatatnya amounts in the consolidated financial
pada laporan keuangan konsolidasian. Namun, statements. However, deferred tax liabilities are
liabilitas pajak penghasilan tangguhan tidak not recognised if they arise from the initial
diakui jika berasal dari pengakuan awal goodwill. recognition of goodwill. Deferred income tax is
Pajak penghasilan tangguhan juga tidak also not accounted for if it arises from the initial
diperhitungkan jika pajak penghasilan recognition of an asset or liability in a
tangguhan tersebut timbul dari pengakuan awal transaction other than a business combination
aset atau pengakuan awal liabilitas dalam that at the time of the transaction affects neither
transaksi yang bukan kombinasi bisnis yang accounting nor taxable profit or loss.
pada saat transaksi tidak mempengaruhi laba
akuntansi maupun laba kena pajak/rugi pajak.
Pajak penghasilan tangguhan diukur dengan Deferred income tax is determined using tax
menggunakan tarif pajak yang sudah rates that have been enacted or substantially
diberlakukan atau secara substantif berlaku enacted by the end of the reporting period and
pada akhir periode pelaporan dan diekspektasi are expected to apply when the related deferred
akan digunakan ketika aset pajak tangguhan income tax asset is realised or the deferred
yang berhubungan direalisasi atau liabilitas income tax liability is settled.
pajak tangguhan diselesaikan.
Aset pajak tangguhan diakui hanya jika Deferred tax assets are recognised only if it is
kemungkinan jumlah penghasilan kena pajak di probable that future taxable amounts will be
masa depan akan memadai untuk dikompensasi available to utilise those temporary differences
dengan perbedaan temporer yang masih dapat and losses.
dimanfaatkan.
352 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/29 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
s. Perpajakan (lanjutan) s. Taxation (continued)
Liabilitas pajak tangguhan tidak diakui untuk Deferred tax liabilities are not recognised for
perbedaan temporer antara nilai tercatat dan temporary differences between the carrying
dasar pengenaan pajak dari investasi pada amount and tax bases of investments in foreign
operasi asing ketika perusahaan bisa operations where the company is able to control
mengontrol periode pengembalian dari the timing of the reversal of the temporary
perbedaan temporer dan ada kemungkinan differences and it is probable that the
bahwa perbedaan itu tidak akan dibalik di masa differences will not reverse in the foreseeable
depan yang dapat diperkirakan. future.
Aset dan liabilitas pajak penghasilan tangguhan Deferred tax assets and liabilities are offset
dapat saling hapus apabila terdapat hak yang when there is a legally enforceable right to
berkekuatan hukum untuk melakukan saling offset current tax assets and liabilities and when
hapus antara aset pajak kini dengan liabilitas the deferred tax balances relate to the same
pajak kini dan apabila aset dan liabilitas pajak taxation authority. Current tax assets and tax
penghasilan tangguhan dikenakan oleh otoritas liabilities are offset where the entity has a
perpajakan yang sama. Aset pajak kini dan legally enforceable right to offset and intends
liabilitas pajak kini akan saling hapus ketika either to settle on a net basis, or to realise the
entitas memiliki hak yang berkekuatan hukum asset and settle the liability simultaneously.
untuk melakukan saling hapus dan adanya niat
untuk melakukan penyelesaian saldo-saldo
tersebut secara neto atau untuk merealisasikan
dan menyelesaikan liabilitas secara bersamaan.
t. Pengakuan pendapatan dan beban t. Revenue and expense recognition
Grup menerapkan PSAK 115 yang The Group applies SFAS 115, which requires
membutuhkan pendapatan pengakuan untuk revenue recognition to fulfil five steps of
memenuhi lima langkah penilaian: assessment:
1. Identifikasi kontrak dengan pelanggan. 1. Identify contract(s) with a customer.
2. Identifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligations in the
kontrak. Kewajiban pelaksanaan adalah contract. Performance obligations are
janji dalam kontrak untuk mentransfer promises in a contract to transfer to a
barang atau jasa yang berbeda kepada customer goods or services that are
pelanggan. distinct.
3. Tentukan harga transaksi. Harga transaksi 3. Determine the transaction price. The
adalah jumlah imbalan yang diharapkan transaction price is the amount of
menjadi hak entitas sebagai imbalan untuk consideration to which an entity expects to
mentransfer barang atau jasa yang be entitled in exchange for transferring
dijanjikan kepada pelanggan. Jika promised goods or services to a customer.
pertimbangan yang dijanjikan dalam kontrak If the consideration promised in a contract
mencakup jumlah variabel, Grup includes a variable amount, the Group
memperkirakan jumlah imbalan yang estimates the amount of consideration to
diharapkan berhak sebagai imbalan atas which it expects to be entitled in exchange
pengalihan barang atau jasa yang dijanjikan for transferring the promised goods or
kepada pelanggan dikurangi perkiraan services to a customer less the estimated
jumlah jaminan tingkat layanan yang akan amount of service level guarantee which
dibayarkan selama masa kontrak. will be paid during the contract period.
4. Alokasikan harga transaksi untuk setiap 4. Allocate the transaction price to each
kewajiban pelaksanaan atas dasar harga performance obligation on the basis of the
jual berdiri sendiri relatif dari setiap barang relative standalone selling prices of each
atau jasa berbeda yang dijanjikan dalam distinct good or service promised in the
kontrak. Jika hal ini tidak dapat diamati contract. Where these are not directly
secara langsung, harga jual berdiri sendiri observable, the relative standalone selling
relatif diestimasi berdasarkan biaya price is estimated based on expected cost-
ekspektasian ditambah marjin. plus margin.
PT Garudafood Putra Putri Jaya Tbk 353
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/30 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
t. Pengakuan pendapatan dan beban (lanjutan) t. Revenue and expense recognition
(continued)
Grup menerapkan PSAK 115 yang The Group applies SFAS 115, which requires
membutuhkan pendapatan pengakuan untuk revenue recognition to fulfil 5 steps of
memenuhi 5 langkah penilaian: (lanjutan) assessment: (continued)
5. Mengakui pendapatan ketika kewajiban 5. Recognise revenue when the performance
pelaksanaan dipenuhi dengan mentransfer obligation is satisfied by transferring the
barang atau jasa yang dijanjikan kepada promised goods or services to a customer
pelanggan (yaitu ketika pelanggan (which is when the customer obtains
memperoleh kendali atas barang atau jasa control of that goods or services).
tersebut).
Kewajiban pelaksanaan dapat dipenuhi dalam A performance obligation may be satisfied at
kondisi sebagai berikut: the following:
a. Pada waktu tertentu (biasanya untuk janji a. A point in time (typically for promises to
dalam memindahkan barang ke pelanggan); transfer goods to a customer); or
atau
b. Sepanjang waktu (biasanya untuk janji b. Over time (typically for promises to transfer
dalam memberikan jasa pada pelanggan). services to a customer). For a performance
Untuk kewajiban pelaksanaan yang obligation satisfied over time, the Group
dipenuhi sepanjang waktu, Grup memilih selects an appropriate measure of
ukuran kemajuan yang sesuai untuk progress to determine the amount of
menentukan jumlah pendapatan yang harus revenue that should be recognised as the
diakui ketika kewajiban pelaksanaan performance obligation is satisfied.
dipenuhi.
Grup mengakui pendapatan dari penjualan The Group recognises revenue from sales of
barang pada saat pengendalian atas barang goods when control of the goods has been
telah dialihkan dan diserahkan kepada transferred and delivered to the customers, the
pelanggan, pelanggan memiliki kebijaksanaan customers have full discretion over the goods
penuh atas saluran dan harga jual produk, dan and price to sell the products and there is no
tidak ada kewajiban yang tidak terpenuhi yang unfulfilled obligation that could affect the
dapat mempengaruhi penerimaan pelanggan customer’s acceptance of the products.
atas produk tersebut. Pengiriman terjadi ketika Delivery occurs when the goods have been
produk telah dikirim ke lokasi tertentu, risiko delivered to the specific location, the risks of
keusangan dan kerugian telah dialihkan ke obsolescence and loss have been transferred
pelanggan. to the customers.
Pendapatan dari penjualan ini diakui Revenue from these sales is recognised based
berdasarkan harga, diskon dan setelah dikurangi on the price, discount and net of value added
pajak pertambahan nilai yang ditentukan dalam taxes specified in the invoice, net of the
faktur, setelah dikurangi dengan estimasi insentif estimated sales incentives, volume discounts
penjualan, diskon volume dan biaya pemasaran and other marketing and promotion costs.
dan promosi lainnya.
Beban diakui ketika terjadinya dengan Expenses are recognised when incurred on an
menggunakan dasar akrual. accrual basis.
354 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/31 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
u. Modal saham u. Share capital
Saham biasa diklasifikasikan sebagai ekuitas. Ordinary shares are classified as equity.
Biaya tambahan yang secara langsung dapat Incremental costs directly attributable to the
diatribusikan kepada penerbitan saham biasa issue of new ordinary shares or options are
atau opsi disajikan pada ekuitas sebagai shown in equity as a deduction, net of tax, from
pengurang penerimaan, setelah dikurangi pajak. the proceeds.
Ketika entitas Grup membeli modal saham Where any Group entity purchases the
ekuitas Perusahaan (saham treasuri), imbalan Company’s equity share capital (treasury
yang dibayar, termasuk biaya tambahan yang shares), the consideration paid, including any
secara langsung dapat diatribusikan (dikurangi directly attributable incremental costs (net of
pajak penghasilan) dikurangkan dari ekuitas income taxes) is deducted from equity
yang diatribusikan kepada pemilik ekuitas attributable to the Company’s equity holders
Perusahaan sampai saham tersebut dibatalkan until the shares are cancelled or reissued.
atau diterbitkan kembali. Ketika saham biasa Where such ordinary shares are subsequently
tersebut selanjutnya diterbitkan kembali, reissued, any consideration received, net of any
imbalan yang diterima, dikurangi biaya directly attributable incremental transaction
tambahan transaksi yang terkait dan dampak costs and the related income tax effects, is
pajak penghasilan yang terkait dimasukkan pada included in equity attributable to the Company’s
ekuitas yang dapat diatribusikan kepada pemilik equity holders.
ekuitas Perusahaan.
v. Distribusi dividen v. Dividend distribution
Distribusi dividen kepada pemilik Perusahaan Dividend distribution to the Company’s
diakui atau sebagai liabilitas dalam laporan shareholders is recognised as a liability in the
keuangan Grup pada periode dimana dividen Group’s financial statements in the period in
telah diumumkan dan disetujui oleh pemegang which the dividends are declared and approved
saham entitas dalam Rapat Umum Pemegang by the Company’s shareholders in the General
Saham Perusahaan. Meeting of Shareholders.
w. Laba per saham w. Earnings per share
Laba per saham dasar dihitung dengan Basic earnings per share is calculated by
membagi laba yang dapat diatribusikan kepada dividing the profit attributable to owners of the
pemilik entitas induk dengan jumlah rata-rata parent by the weighted average number of
tertimbang saham biasa yang beredar pada ordinary shares outstanding during the year.
tahun yang bersangkutan.
Pada tanggal 31 Desember 2025 dan 2024, As at 31 December 2025 and 2024, there were
tidak ada efek yang berpotensi menjadi saham no existing instruments which could result in the
biasa. Oleh karena itu, laba per saham dilusian issue of further ordinary shares. Therefore,
sama dengan laba per saham dasar. diluted earnings per share is equivalent to basic
earnings per share.
x. Pelaporan segmen x. Segment reporting
Segmen operasi dilaporkan dengan cara yang Operating segments are reported in a manner
konsisten dengan pelaporan internal yang consistent with the internal reporting provided
diberikan kepada pengambil keputusan operasi to the chief operating decision-maker. The chief
utama. Pengambil keputusan operasi utama, operating decision-maker, who is responsible
yang bertanggung jawab mengalokasikan for allocating resources and assessing the
sumber daya dan menilai kinerja segmen performance of the operating segments, has
operasi, telah diidentifikasi sebagai komite been identified as the steering committee that
pengarah yang mengambil keputusan strategis. makes strategic decisions.
PT Garudafood Putra Putri Jaya Tbk 355
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Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/32 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. INFORMASI KEBIJAKAN AKUNTANSI MATERIAL 2. MATERIAL ACCOUNTING POLICY
(lanjutan) INFORMATION (continued)
y. Investasi pada instrumen utang y. Investment in debt instrument
Pada bulan Oktober 2025, PT Danantara In October 2025, PT Danantara Investment
Investment Management (Persero) secara resmi Management (Persero) officially issued Patriot
menerbitkan Patriot Bonds sebesar Rp 50 triliun Bonds, amounting to Rp 50 trillion, as a long-
sebagai instrumen utang jangka panjang yang term debt instrument recorded at PT Kustodian
dicatat di PT Kustodian Sentral Efek Indonesia Sentral Efek Indonesia (KSEI). The issuance,
(KSEI). Penerbitan tersebut disusun dalam dua structured into two series with maturities of 5
seri dengan jangka waktu 5 dan 7 tahun, dan and 7 years, was conducted through a private
dilakukan melalui private placement. Patriot placement. The Patriot Bonds were introduced
Bonds diperkenalkan sebagai bagian dari as part of Danantara’s mandate to support
mandat Danantara untuk mendukung national development financing, with 2% yields,
pembiayaan pembangunan nasional, dengan deliberately set below prevailing market rates.
imbal hasil sebesar 2%, yang sengaja ditetapkan This initiative was positioned as a patriotic
di bawah tingkat pasar yang berlaku. Inisiatif ini contribution to strengthening state financing
diposisikan sebagai kontribusi patriotik untuk capacity and sustaining Indonesia’s economic
memperkuat kapasitas pembiayaan negara dan growth.
mempertahankan pertumbuhan ekonomi
Indonesia.
Grup mengakui aset keuangan pada nilai wajar The Group recognises financial assets at fair
pada saat pengakuan awal. Ketika nilai transaksi value upon initial recognition. When the
berbeda dengan nilai wajar aset keuangan yang transaction price differs from the fair value of
diperoleh, Grup menilai apakah perolehan the acquired financial assets, the Group
tersebut mengandung unsur selain aset assesses whether the acquisition includes any
keuangan. additional elements other than the financial
assets.
Jika terdapat unsur lain, Grup mengakui selisih If other elements are identified, the Group
antara nilai transaksi dan nilai wajar tersebut recognises the difference between the
sebagai beban yang diakui segera atau transaction price and the fair value either as an
menangguhkannya selama umur aset expense incurred immediately or defers it over
keuangan, kecuali unsur tersebut diakui sesuai the life of the financial asset, unless such
dengan standar akuntansi yang relevan. elements are recognised in accordance with the
relevant accounting standards.
Jika tidak terdapat unsur lain, Grup harus If no other elements are identified, the Group
mengakui selisih tersebut dalam laporan laba should recognise the difference directly to the
rugi kecuali penentuan nilai wajar Patriot Bonds profit or loss unless a significant Level 3 inputs
menggunakan input Level 3 yang signifikan. are used to determine the fair value of the
Dalam hal ini, Grup menangguhkan selisih Patriot Bonds. In this case, the Group should
antara nilai wajar pada saat pengakuan awal dan defer the difference between the fair value at
nilai transaksi. Setelah pengakuan awal, Grup initial recognition and the transaction price.
mengakui selisih yang ditangguhkan tersebut After initial recognition, the Group shall
sebagai keuntungan atau kerugian hanya recognise that deferred difference as a gain or
sepanjang selisih tersebut timbul dari perubahan loss only to the extent that it arises from a
faktor (termasuk faktor waktu) yang akan change in a factor (including time) that market
dipertimbangkan oleh pelaku pasar dalam participants would take into account when
menentukan harga aset tersebut. pricing the asset.
356 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/33 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN 3. FINANCIAL RISK MANAGEMENT
Berbagai aktivitas Grup menyebabkan Grup The Group’s activities are exposed to a variety of
terekspos terhadap berbagai macam risiko financial risks: market risk (including foreign
keuangan: risiko pasar (termasuk risiko nilai tukar exchange risk and interest rate risk), credit risk and
mata uang asing dan risiko tingkat suku bunga), risiko liquidity risk. The Group’s treasury policies are
kredit serta risiko likuiditas. Kebijakan keuangan Grup designed to mitigate the financial impact of
dimaksudkan untuk mengurangi dampak keuangan fluctuations in interest rates and foreign exchange
dari fluktuasi tingkat bunga dan nilai tukar mata uang rates and to minimise potential adverse effects on
asing serta meminimalisir potensi kerugian yang the Group’s financial risk.
dapat berdampak pada risiko keuangan Grup.
Faktor-faktor risiko keuangan Financial risk factors
(i) Risiko pasar (i) Market risk
Risiko nilai tukar mata uang asing Foreign exchange risk
Grup terekspos nilai tukar mata uang asing yang The Group is exposed to foreign exchange risk
terutama timbul dari aset dan liabilitas moneter arising primarily from the recognition of
yang diakui dalam mata uang yang berbeda monetary assets and liabilities which are
dengan mata uang fungsional entitas yang denominated in a currency that is not the entity’s
bersangkutan. functional currency.
Untuk meminimalisir eksposur nilai tukar mata To manage its foreign currency exposures, the
uang asing, Grup mengatur eksposur dalam Group maintains the exposures at an
tingkat yang dapat diterima dengan membeli acceptable level by buying foreign currencies
mata uang asing yang dibutuhkan untuk that will be needed to avoid exposures from
menghindari eksposur dari fluktuasi jangka short-term fluctuations and maintain sufficient
pendek, dan menjaga saldo kas dalam mata cash in foreign currencies to cover its maturing
uang asing yang cukup untuk menyelesaikan obligations.
kewajiban yang akan jatuh tempo.
Pada tanggal 31 Desember 2025 dan 2024, aset As at 31 December 2025 and 2024, net
moneter bersih Grup terutama diatribusikan dari monetary assets of the Group are primarily
USD dan Euro (lihat Catatan 30 untuk aset dan attributable to USD and Euro (refer to Note 30
liabilitas moneter bersih dalam mata uang asing). for net monetary assets and liabilities
Pada tanggal 31 Desember 2025, apabila USD denominated in foreign currencies). As at
menguat/melemah 1% terhadap Rupiah dengan 31 December 2025, if the USD had
asumsi variabel lainnya tidak mengalami strengthened/weakened by 1% against Rupiah
perubahan, maka laba setelah pajak Grup akan with all other variables held constant, the profit
naik/turun sebesar Rp1.139.539.608 (2024: after tax of the Group would increase/decrease
Rp871.076.608), hal ini terutama diakibatkan by Rp1,139,539,608 (2024: Rp871,076,608),
keuntungan/kerugian selisih kurs yang dicatat di arising mainly from foreign exchange
laba rugi. Dampak terhadap ekuitas akan sama gains/losses taken to profit or loss. The impact
dengan dampak pada laba tahun berjalan. on equity would have been the same as the
impact on profit for the year.
Risiko tingkat suku bunga Interest rate risk
Risiko suku bunga Grup terutama timbul dari The Group’s interest rate risk primarily arises
pinjaman bank. Risiko suku bunga dari kas di from bank loan. The interest rate risk from cash
bank dan deposito berjangka tidak signifikan. in banks and time deposits are not significant.
Grup menjalankan pengawasan terhadap The Group conducts risk management by
dampak pergerakan suku bunga pasar serta monitoring the movement of market rate and
bernegosiasi dengan bank untuk meminimalisasi negotiating accordingly with the bank to
dampak negatif terhadap Grup. minimise the negative impact on the Group.
PT Garudafood Putra Putri Jaya Tbk 357
Page 360
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/34 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN (lanjutan) 3. FINANCIAL RISK MANAGEMENT (continued)
Faktor-faktor risiko keuangan (lanjutan) Financial risk factors (continued)
(i) Risiko pasar (lanjutan) (i) Market risk (continued)
Risiko tingkat suku bunga (lanjutan) Interest rate risk (continued)
Pada tanggal 31 Desember 2025, apabila tingkat As at 31 December 2025, if interest rates on
suku bunga atas pinjaman bank jangka pendek short-term and long-term bank loans and other
dan jangka panjang serta pinjaman lainnya borrowing had been 0.25% higher/lower with all
menguat/melemah 0,25% dengan asumsi other variables held constant, post-tax profit for
variabel lainnya tidak mengalami perubahan, the year would have been Rp4,169,812,615
laba setelah pajak untuk tahun (2024: Rp3,807,093,039) lower/higher.
berjalan akan turun/naik Rp4.169.812.615
(2024: Rp3.807.093.039).
(ii) Risiko kredit (ii) Credit risk
Grup memiliki risiko kredit yang terutama berasal The Group is exposed to credit risk primarily
dari kas dan setara kas, piutang usaha, piutang from cash and cash equivalents, trade
lain-lain, investasi pada instrumen utang serta receivables, other receivables, investment in
pinjaman kepada pihak berelasi. debt instrument and loan to related party.
Eksposur maksimum atas risiko kredit tercermin The maximum exposure to credit risk is
dari nilai tercatat setiap aset keuangan setelah represented by the carrying amount of each
dikurangi dengan penyisihan piutang ragu-ragu financial asset in the consolidated statements
dalam laporan posisi keuangan konsolidasian, of financial position after deducting any
yaitu sebagai berikut: provision for doubtful receivables as follows:
2025 2024
Kas dan setara kas 1.146.862.028.839 921.535.997.879 Cash and cash equivalents
Piutang usaha 1.166.547.500.172 1.159.757.898.199 Trade receivables
Piutang lain-lain 86.387.026.379 55.385.116.161 Other receivables
Investasi pada instrumen
utang 162.097.039.517 - Investment in debt instrument
Pinjaman kepada
pihak berelasi 29.105.608.000 29.105.608.000 Loan to related party
a. Kas dan setara kas a. Cash and cash equivalents
Terkait kas dan deposito berjangka di bank, For cash and time deposits, the Group has
Grup memiliki kebijakan untuk a policy to minimise credit risk by placing
meminimalkan risiko kredit dengan its cash and time deposits at banks with
menempatkan kas dan deposito di bank good reputations and rating. Based on
dengan reputasi dan peringkat yang baik. management’s assessment of the ECL
Berdasarkan penilaian manajemen atas under SFAS 109, including assessing
KKE berdasarkan PSAK 109, termasuk banks’ credit rating, management
penilaian peringkat kredit bank, manajemen concluded that the credit risk in relation to
menyimpulkan bahwa risiko kredit terkait its cash in banks is not significant.
dengan kas di bank adalah tidak signifikan.
358 PT Garudafood Putra Putri Jaya Tbk
Page 361
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/35 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN (lanjutan) 3. FINANCIAL RISK MANAGEMENT (continued)
Faktor-faktor risiko keuangan (lanjutan) Financial risk factors (continued)
(ii) Risiko kredit (lanjutan) (ii) Credit risk (continued)
b. Piutang b. Receivables
Rata-rata periode kredit atas penjualan The average credit period on the sale of
barang bervariasi untuk seluruh bisnis Grup, goods varies among Group businesses,
namun tidak lebih dari 90 hari. but is not more than 90 days.
Grup mengendalikan eksposur risiko kredit The Group controls its exposure to credit
dengan menerapkan kebijakan persetujuan risk by applying prudent acceptance
atas kontrak penjualan berdasarkan prinsip policies of new sales contracts and by
kehati-hatian serta melakukan pengelolaan performing ongoing monitoring as well as
atas piutangnya. Sebagai bagian dari proses managing the collection of its receivables.
persetujuan tersebut, reputasi dan catatan As part of the approval process, the
historis pelanggan menjadi bahan customer’s reputation and track record are
pertimbangan. taken into consideration.
Grup menyajikan kerugian kredit terhadap The Group provides for credit losses
piutang usaha pada tahun 2025 sebagai against the trade receivables in 2025 as
berikut: follows:
Tingkat kerugian
kredit
ekspektasian/ Jumlah
Expected tercatat/
credit loss rate Carrying
(%) amount
Belum jatuh tempo 0,00% - 0,12% 1.074.724.019.195 Not yet overdue
Lewat jatuh tempo: Overdue:
- 1- 30 hari 0,00% - 1,01% 80.677.854.536 1- 30 days -
- 31- 60 hari 0,00% - 7,04% 3.945.256.101 31- 60 days -
- 61 - 90 hari 0,00% - 16,76% 1.882.434.618 61 - 90 days -
- Lebih dari 90 hari 2,18% - 100% 8.753.007.769 More than 90 days -
Jumlah piutang Total trade receivables
usaha kotor 1.169.982.572.219 gross
Penyisihan piutang Provision for doubtful
ragu-ragu (3.435.072.047) receivables
1.166.547.500.172
Penilaian manajemen atas KKE Management’s assessment on the ECL
berdasarkan PSAK 109, untuk kredit yang under SFAS 109, for credit given to related
diberikan kepada pihak berelasi, party, management concluded that the
manajemen menyimpulkan bahwa risiko credit risk in relation to its loan to a related
kredit terkait dengan pinjaman kepada pihak party is not significant.
berelasi adalah tidak signifikan.
c. Investasi pada instrumen utang c. Investment in debt instrument
Risiko kredit timbul dari investasi pada Credit risk arises from investment in debt
instrumen utang, dimana tidak dijamin instrument which are unsecured by specific
dengan kebendaan khusus, tetapi dijamin collateral but are backed by the issuer’s
dengan seluruh harta kekayaan penerbit. entire assets.
PT Garudafood Putra Putri Jaya Tbk 359
Page 362
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/36 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN (lanjutan) 3. FINANCIAL RISK MANAGEMENT (continued)
Faktor-faktor risiko keuangan (lanjutan) Financial risk factors (continued)
(iii) Risiko likuiditas (iii) Liquidity risk
Risiko likuiditas adalah risiko bahwa Grup akan Liquidity risk is the risk that the Group will have
mengalami kesulitan dalam membayar liabilitas difficulties in paying its financial liabilities. The
keuangannya. Grup mengelola risiko likuiditas Group manages its liquidity risk by maintaining
dengan mempertahankan kas dan setara kas an adequate level of cash and cash equivalents
yang cukup dalam memenuhi kebutuhan kas to cover its short-term cash requirement. The
jangka pendeknya. Grup juga secara rutin Group also evaluates the projected and actual
mengevaluasi proyeksi arus kas dan arus kas cash flows regularly, as well as the maturity
aktual, serta jadwal tanggal jatuh tempo aset date schedule of its financial assets and
dan liabilitas keuangan. liabilities.
Tabel dibawah ini menganalisa liabilitas The table below analyses the Group’s financial
keuangan Grup pada tanggal pelaporan liabilities at the reporting date into relevant
berdasarkan kelompok jatuh temponya dari sisa maturity groupings based on the remaining
periode hingga tanggal jatuh tempo kontraktual. period to the contractual maturity date. The
Jumlah yang diungkapkan dalam tabel ini adalah amounts disclosed in the table are the
nilai arus kas kontraktual yang tidak terdiskonto contractual undiscounted cash flows including
termasuk estimasi pembayaran bunga. estimated interest payments.
2025
Dalam waktu Lebih dari
Dalam 1 tahun/ 2-5 tahun/Within 5 tahun/More
Within 1 year 2-5 years than 5 years
Pinjaman bank
jangka pendek 7.145.741.949 - - Short-term bank loan
Utang usaha 1.475.199.297.152 - - Trade payables
Utang lain-lain 292.915.029.761 - - Other payables
Akrual dan provisi 458.301.561.046 - - Accruals and provision
Liabilitas imbalan kerja Short-term employee
jangka pendek 256.306.290.307 - - benefit obligations
Utang bank
jangka panjang 473.052.829.072 1.871.449.422.040 80.000.203.594 Long-term bank loans
Liabilitas sewa 38.429.699.016 44.927.548.595 66.666.667 Lease liabilities
3.001.350.448.303 1.916.376.970.635 80.066.870.261
2024
Dalam waktu Lebih dari
Dalam 1 tahun/ 2-5 tahun/Within 5 tahun/More
Within 1 year 2-5 years than 5 years
Pinjaman bank
jangka pendek 2.696.210.400 - - Short-term bank loan
Utang usaha 1.350.107.193.194 - - Trade payables
Utang lain-lain 134.052.643.288 - - Other payables
Akrual dan provisi 471.631.266.666 - - Accruals and provision
Liabilitas imbalan kerja Short-term employee
jangka pendek 207.440.645.423 - - benefit obligations
Utang bank
jangka panjang 505.800.460.425 1.846.869.611.980 - Long-term bank loans
Liabilitas sewa 30.735.943.384 48.105.836.580 400.791.790 Lease liabilities
2.702.464.362.780 1.894.975.448.560 400.791.790
360 PT Garudafood Putra Putri Jaya Tbk
Page 363
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/37 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN (lanjutan) 3. FINANCIAL RISK MANAGEMENT (continued)
Pengelolaan modal Capital management
Tujuan Grup dalam pengelolaan permodalan adalah The Group’s objectives when managing capital are
untuk mempertahankan kelangsungan usaha Grup to safeguard the Group’s ability to continue as a
serta memaksimalkan manfaat bagi pemegang going concern whilst seeking to maximise benefits to
saham dan pemangku kepentingan lainnya. shareholders and other stakeholders.
Grup secara aktif dan rutin menelaah dan mengelola The Group actively and regularly reviews and
struktur permodalan untuk memastikan struktur manages its capital structure to ensure optimal
modal dan hasil pengembalian ke pemegang saham capital structure and shareholder returns, taking into
yang optimal, dengan mempertimbangkan kebutuhan consideration the future capital requirements and
modal masa depan dan efisiensi modal Grup, capital efficiency of the Group, prevailing and
profitabilitas saat ini dan yang akan datang, proyeksi projected profitability, projected operating cash
arus kas operasi, proyeksi belanja modal dan flows, projected capital expenditures and projected
proyeksi peluang investasi yang strategis. Dalam strategic investment opportunities. In order to
rangka mempertahankan atau menyesuaikan maintain or adjust the capital structure, the Group
struktur modal, Grup dapat menyesuaikan jumlah may adjust the amount of dividend paid to
dividen yang dibayarkan kepada para pemegang shareholders, issue new shares or sell assets to
saham, mengeluarkan saham baru atau menjual aset reduce debt.
untuk mengurangi utang.
Grup memonitor modal berdasarkan rasio gearing The Group monitors capital on the basis of the
konsolidasian. Rasio gearing dihitung dengan Group’s consolidated gearing ratio. The gearing
membagi utang bersih dengan total ekuitas. Utang ratio is calculated as net debt divided by total equity.
bersih dihitung dengan mengurangkan jumlah Net debt is calculated as total borrowings less cash
pinjaman dengan kas dan setara kas. and cash equivalents.
Rasio gearing pada tanggal 31 Desember 2025 dan The gearing ratios as at 31 December 2025 and
2024 adalah sebagai berikut: 2024 are as follows:
2025 2024
Jumlah pinjaman 2.213.432.503.570 2.022.922.867.963 Total borrowings
Dikurangi: Less:
Kas dan setara kas (1.146.862.028.839) (921.535.997.879) Cash and cash equivalents
Utang bersih 1.066.570.474.731 1.101.386.870.084 Net debt
Jumlah ekuitas 4.360.129.287.233 4.005.836.794.768 Total equity
Rasio gearing konsolidasian 0,24 0,27 Consolidated gearing ratio
PT Garudafood Putra Putri Jaya Tbk 361
Page 364
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/38 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. MANAJEMEN RISIKO KEUANGAN (lanjutan) 3. FINANCIAL RISK MANAGEMENT (continued)
Nilai wajar instrumen keuangan Fair values of financial instruments
Untuk instrumen keuangan yang diukur pada nilai For financial instruments that are measured at fair
wajar pada tanggal posisi keuangan, pengukuran value at the balance sheet date, the corresponding
nilai wajarnya diungkapkan dengan tingkatan hirarki fair value measurements are disclosed by the level
pengukuran nilai wajar sebagai berikut: of the following fair value measurement hierarchy:
a) Harga kuotasian (tidak disesuaikan) dalam a) Quoted price (unadjusted) in active markets for
pasar aktif untuk aset atau liabilitas yang identik identical assets or liabilities (“quoted price in
(“harga yang tersedia di pasar yang aktif”) – active markets”) – Level 1.
Tingkat 1.
b) Input selain harga kuotasian dalam pasar aktif b) Inputs other than quoted prices in active
yang dapat diobservasi untuk aset atau liabilitas, markets that are observable for the asset or
baik secara langsung atau secara tidak langsung liability, either directly or indirectly (“observable
(“transaksi pasar yang dapat diobservasi”) – current market transactions”) – Level 2.
Tingkat 2.
c) Input untuk aset atau liabilitas yang bukan c) Inputs for the asset and liability that are not
berdasarkan pada data pasar yang dapat based on observable market data (“non-
diobservasi (“transaksi pasar yang tidak dapat observable current market transactions”) –
diobservasi”) – Tingkat 3. Level 3.
Nilai wajar aset dan liabilitas keuangan, beserta nilai The fair values of financial assets and liabilities,
tercatatnya, adalah sebagai berikut: together with the carrying amounts, are as follows:
2025 2024
Nilai tercatat/ Nilai wajar*)/ Nilai tercatat/ Nilai wajar*)/
Carrying values Fair values*) Carrying values Fair values*)
Aset keuangan: Financial assets:
Kas dan setara kas 1.146.862.028.839 1.146.862.028.839 921.535.997.879 921.535.997.879 Cash and cash equivalents
Piutang usaha 1.166.547.500.172 1.166.547.500.172 1.159.757.898.199 1.159.757.898.199 Trade receivables
Piutang lain-lain 86.387.026.379 86.387.026.379 55.385.116.161 55.385.116.161 Other receivables
Investasi pada Investment in debt
instrumen utang 162.097.039.517 160.821.019.099 - - instrument
Pinjaman kepada
pihak berelasi 29.105.608.000 29.105.608.000 29.105.608.000 29.105.608.000 Loan to related party
Aset tidak lancar Other non-current
lainnya: assets:
- Simpanan jaminan 10.556.936.112 10.556.936.112 4.300.380.744 4.300.380.744 Security deposits -
2.601.556.139.019 2.600.280.118.601 2.170.085.000.983 2.170.085.000.983
Liabilitas keuangan: Financial liabilities:
Pinjaman bank
jangka pendek 7.137.811.048 7.137.811.048 2.696.210.400 2.696.210.400 Short-term bank loan
Utang usaha 1.475.199.297.152 1.475.199.297.152 1.350.107.193.194 1.350.107.193.194 Trade payables
Utang lain-lain 292.915.029.761 292.915.029.761 134.052.643.288 134.052.643.288 Other payables
Akrual dan provisi 458.301.561.046 458.301.561.046 471.631.266.666 471.631.266.666 Accruals and provision
Liabilitas imbalan kerja Short-term employee
jangka pendek 256.306.290.307 256.306.290.307 207.440.645.423 207.440.645.423 benefits obligations
Utang bank jangka Long-term bank
panjang 2.131.227.632.651 2.131.227.632.651 1.949.659.194.012 1.949.659.194.012 loans
Liabilitas sewa 75.067.059.871 75.067.059.871 70.567.463.551 70.567.463.551 Lease liabilities
Liabilitas jangka Other long-term
panjang lainnya 7.427.113.941 7.427.113.941 10.779.847.772 10.779.847.772 liabilities
4.703.581.795.777 4.703.581.795.777 4.196.934.464.306 4.196.934.464.306
* Diukur dengan hirarki pengukuran nilai wajar Tingkat 3, kecuali * Measured by fair value measurement hierarchy Level 3, except
kas dan setara kas diukur dengan hirarki pengukuran nilai wajar for cash and cash equivalents measured by fair value
Tingkat 1. measurement hierarchy Level 1.
Nilai wajar aset dan liabilitas keuangan jangka The fair value of current financial assets and
pendek mendekati nilai tercatatnya, karena dampak liabilities approximates their carrying amount, as the
dari diskonto tidak signifikan. impact of discounting is not significant.
362 PT Garudafood Putra Putri Jaya Tbk
Page 365
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/39 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING JUDGEMENTS
Estimasi dan pertimbangan yang digunakan dalam Estimates and judgements used in preparing the
mempersiapkan laporan keuangan konsolidasian consolidated financial statements are continually
dievaluasi secara berkala berdasarkan pengalaman evaluated and are based on historical experience
historis dan faktor-faktor lainnya, termasuk and other factors, including expectations of future
ekspektasi dari kejadian-kejadian di masa depan events that are believed to be reasonable under the
yang diyakini wajar berdasarkan kondisi yang ada. circumstances. Actual results may differ from these
Hasil aktual dapat berbeda dengan jumlah yang estimates. The estimates and assumptions that have
diestimasi. Estimasi dan asumsi yang mempunyai a significant effect on the carrying amounts of assets
pengaruh signifikan terhadap jumlah tercatat atas and liabilities are disclosed below.
aset dan liabilitas disajikan di bawah ini.
Depresiasi aset tetap Depreciation of fixed assets
Secara periodik Grup menelaah estimasi masa The Group periodically reviews the estimated useful
manfaat aset tetap berdasarkan beberapa faktor lives of fixed assets based on several factors such
diantaranya spesifikasi teknis, operasi dan as technical specification, operation and business
kebutuhan usaha. Laporan keuangan konsolidasian needs. The consolidated financial statements could
dapat terpengaruh secara material terhadap be materially affected by changes in these
perubahan dalam estimasi tersebut. Manajemen estimates. Management will revise the depreciation
akan merevisi beban penyusutan dimana masa charged where useful lives are different to those
manfaatnya berbeda dari estimasi sebelumnya, atau previously estimated, or it will write-off or write down
penghapusan atau melakukan penurunan nilai atas technically obsolete or non-strategic assets that
aset yang secara teknis telah usang atau aset have been abandoned or sold.
nonstrategis yang dihentikan penggunaannya atau
dijual.
Pengakuan awal investasi pada instrumen utang Initial recognition of investment in debt
instrument
Dalam menentukan perlakuan akuntansi atas Patriot In determining the accounting treatment of Patriot
Bonds, manajemen menggunakan pertimbangan Bonds, management exercised significant judgment
signifikan dalam menyimpulkan bahwa nilai transaksi in concluding that the transaction price was not
tidak mencerminkan nilai wajar. Pertimbangan representative of fair value. This judgment was
tersebut berdasarkan pada fakta bahwa tingkat based on the fact that the coupon rate was
kupon instrumen tersebut signifikan lebih rendah substantially below the prevailing risk-free rate for
dibandingkan tingkat bebas risiko obligasi government bonds of similar maturity. Management
pemerintah dengan jangka waktu yang sama. further conclude that the difference between fair
Manajemen selanjutnya menyimpulkan bahwa selisih value and transaction price represents a
antara nilai wajar dan nilai transaksi tersebut prepayment, reflecting the Group’s participation in
merupakan pembayaran di muka, yang government-related financing programs through
mencerminkan partisipasi Grup dalam program investing in the Patriot Bonds
pembiayaan yang terkait dengan pemerintah melalui
investasi pada Patriot Bonds.
Nilai wajar Patriot Bonds ditentukan dengan The fair value of Patriot Bonds was determined using
menggunakan teknik arus kas terdiskonto, yang discounted cash flow techniques, incorporating
mempertimbangkan input pasar yang dapat observable market inputs and unobservable inputs.
diobservasi maupun input pasar yang tidak dapat Key assumptions include discount rates based on
diobservasi. Asumsi-asumsi utama yang digunakan government bond yields adjusted for additional
antara lain tingkat diskonto yang didasarkan pada liquidity risk due to transfer restrictions, early
imbal hasil obligasi pemerintah yang disesuaikan repayment options at nominal value and credit risk
dengan rasio likuiditas tambahan akibat adanya of the issuer that are not similar to government's risk.
pembatasan pengalihan, opsi pelunasan dipercepat Changes in these assumptions could significantly
pada nilai nominal, serta risiko kredit penerbit yang affect the fair value measurement and the related
tidak setara dengan risiko pemerintah. Perubahan prepayment recognised.
atas asumsi-asumsi tersebut dapat secara signifikan
mempengaruhi pengukuran nilai wajar dan jumlah
pembayaran di muka yang diakui.
PT Garudafood Putra Putri Jaya Tbk 363
Page 366
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/40 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Kewajiban imbalan kerja Employee benefit obligations
Nilai kini kewajiban imbalan kerja tergantung pada The present value of the employee benefits
beberapa faktor yang ditentukan dengan dasar obligation depends on a number of factors that are
aktuarial berdasarkan beberapa asumsi. Asumsi determined on an actuarial basis using a number of
yang digunakan untuk menentukan biaya pensiun assumptions. The assumptions used in determining
mencakup tingkat diskonto dan kenaikan gaji di masa the net cost for pensions include the discount rate
datang. Adanya perubahan pada asumsi ini akan and future salary increase. Any changes in these
mempengaruhi jumlah tercatat kewajiban imbalan assumptions will have an impact on the carrying
kerja. amount of employee benefit obligations.
Grup menentukan tingkat diskonto yang sesuai dan The Group determines the appropriate discount rate
tingkat kenaikan gaji di masa depan pada akhir and rate of increment in future salary at the end of
periode pelaporan. Tingkat diskonto adalah tingkat each reporting period. The discount rate is the
suku bunga yang harus digunakan untuk interest rate that should be used to determine the
menentukan nilai kini atas estimasi arus kas keluar di present value of estimated future cash outflows
masa depan yang diharapkan untuk menyelesaikan expected to be required to settle the employee
kewajiban imbalan kerja. benefit obligations.
Dalam menentukan tingkat diskonto yang sesuai, In determining the appropriate discount rate, the
Grup mempertimbangkan tingkat suku bunga obligasi Group considers the interest rates of government
pemerintah yang didenominasi dalam mata uang bonds that are denominated in the currency in which
dimana imbalan akan dibayar dan memiliki jangka the benefits will be paid and that have terms to
waktu yang serupa dengan jangka waktu kewajiban maturity approximating the terms of the related
imbalan kerja terkait. employee benefit obligations.
Untuk tingkat kenaikan gaji masa datang, Grup For the rate of future salary increases, the Group
mengumpulkan data historis mengenai perubahan collects all historical data relating to changes in base
gaji dasar pekerja dan menyesuaikannya dengan salaries and adjusts it for future business plans. In
perencanaan bisnis masa depan. Dalam menentukan determining the increment in the number of
kenaikan atas jumlah pensiunan, Grup pensioners, the Group considers the current
mempertimbangkan demografik karyawan kini dan employee demographics and includes the employee
termasuk tingkat laju pergantian karyawan. turnover rate.
Asumsi kunci lainnya untuk kewajiban pensiun Other key assumptions for employee benefits
ditentukan berdasarkan kondisi pasar saat ini obligation are based in part on current market
(Catatan 16). conditions (Note 16).
Penurunan nilai aset nonkeuangan Impairment of non-financial assets
Grup melakukan tes penurunan nilai setiap tahun The Group tests annually whether goodwill suffered
untuk goodwill. Aset tetap dan penyertaan saham any impairment. Fixed assets and direct investment
langsung ditelaah untuk penurunan nilai apabila in shares are reviewed for impairment whenever
terdapat kejadian atau perubahan keadaan yang events or changes in circumstances indicate the
mengindikasikan bahwa jumlah tercatat aset melebihi carrying amount of the asset exceeds its recoverable
nilai yang dapat dipulihkan. Nilai yang dapat amount. The recoverable amount of an asset or a
dipulihkan atas suatu aset atau unit penghasil kas Cash Generating Unit is determined based on the
ditentukan berdasarkan yang lebih tinggi antara nilai higher of its fair value less costs of disposal and its
wajar dikurangi biaya pelepasan dan nilai pakai. VIU.
Nilai yang dapat dipulihkan dibuat berdasarkan The recoverable amount is developed based on
beberapa asumsi dan estimasi, termasuk proyeksi several assumptions and estimation, including future
arus kas masa depan, tingkat pertumbuhan, dan cash flows projections, growth rate and discount
tingkat diskonto. Setiap perubahan asumsi ini dapat rate. Any changes in these assumptions may have a
mempunyai dampak signifikan pada nilai yang significant impact on the recoverable amount of non-
dipulihkan dari aset nonkeuangan. financial assets.
364 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/41 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Perpajakan Taxation
Grup beroperasi di bawah peraturan perpajakan di The Group operates under the tax regulations in
Indonesia. Pertimbangan yang signifikan diperlukan Indonesia. Significant judgement is required in
untuk menentukan pemulihan pengembalian pajak determining the recoverability of claims for tax
dan provisi atas ketidakpastian posisi pajak pada refund and provision for uncertain tax positions on
kasus pajak yang masih berlangsung. Apabila outstanding tax cases. Where the final tax outcome
keputusan final atas pajak tersebut berbeda dari of these matters is different from the amounts that
jumlah yang pada awalnya dicatat, perbedaan were initially recorded, such differences will be
tersebut akan dicatat di laba rugi konsolidasian pada recorded in consolidated profit or loss in the period
periode dimana provisi tersebut ditentukan. in which such determination is made.
Aset pajak tangguhan diakui apabila besar Deferred tax assets are recognised to the extent that
kemungkinan jumlah penghasilan kena pajak di masa it is probable that future taxable profit will be
mendatang akan memadai untuk dikompensasi available against which the deductible temporary
dengan perbedaan temporer yang dapat dikurangkan differences and tax losses carried forward can be
dan rugi pajak yang masih dapat dimanfaatkan. utilised.
Manajemen mempertimbangkan fakta bahwa terlalu Management considers the fact that the Group is
dini bagi Grup untuk membuktikan tingkat premature to prove that the utilisation of the carried
kemungkinan atas penggunaan rugi fiskal dengan forward tax losses as probable considering th
mempertimbangkan riwayat kinerja Grup. Oleh historical performance of the Group. Therefore
karena itu, manajemen tidak mengakui aset pajak management is of the view that the deferred tax
tangguhan dari rugi fiskal. assets arising from the carried-forward tax losses
should not be recognised.
Namun, walaupun Grup tidak mengakui aset pajak Nevertheless, despite the Group did not recognise
tangguhan yang berasal dari rugi fiskal, Grup tetap the deferred tax assets from tax losses carry
memiliki hak untuk mengajukan klaim atas rugi fiskal forward, the Group remains entitled to claim the
ketika Grup menghasilkan laba fiskal. Apabila Grup carried-forward tax losses when the Group
berhasil menghasilkan laba fiskal yang dapat generates taxable profit to be compensated. If the
dipergunakan untuk dikompensasikan dengan rugi Group is successful to generate taxable profits
fiskal sebelum kedaluwarsa, maka rugi fiskal yang sufficient to utilise the carried-forward tax losses
tidak diakui sebagai aset pajak tangguhan akan prior to their expiration, then the carried-forward tax
diakui sebagai manfaat pajak penghasilan. losses that are currently unrecognised as deferred
tax assets would have to be recognised as income
tax benefits.
PT Garudafood Putra Putri Jaya Tbk 365
Page 368
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/42 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Akrual promosi penjualan Accrued sales promotion
Grup membuat pertimbangan yang signifikan untuk The Group exercised significant judgement to
mengestimasi jumlah akrual promosi penjualan pada estimate accrued sales promotion amounts at the
akhir tahun, terutama untuk skema variabel yang end of the year, particularly for variable schemes
tergantung pada penjualan distributor kepada peritel that were dependent on either distributors' sales to
maupun penjualan peritel kepada pelanggan akhir, retailers or retailers’ sales to end customers as well
serta mengevaluasi beberapa faktor termasuk as evaluate several factors including approved sales
anggaran promosi penjualan yang disetujui, hasil promotion budget, historical result of sales
historis klaim promosi penjualan dan estimasi klaim promotion claims and estimated subsequent sales
promosi penjualan yang akan diterima di masa promotion claims. Uncertainties exist with respect to
depan. Ketidakpastian muncul sehubungan dengan the actual claim from customers which may be
klaim aktual dari pelanggan yang mungkin berbeda different from the estimation.
dengan estimasi.
Sewa Leases
Penentuan apakah suatu perjanjian merupakan atau Determining whether an arrangement is or contains
mengandung sewa memerlukan pertimbangan yang a lease requires careful judgement to assess
cermat untuk menilai apakah perjanjian tersebut whether the arrangement conveys a right to obtain
memberikan hak untuk memperoleh secara substantially all the economic benefits from use of
substansial seluruh manfaat ekonomik dari the asset throughout the period of use and right to
penggunaan aset selama periode penggunaan dan direct the use of the asset, even if the right is not
hak untuk mengarahkan penggunaan aset, bahkan explicitly specified in the arrangement.
jika hak tidak secara eksplisit ditentukan dalam
pengaturan.
Grup memiliki berbagai perjanjian sewa dimana Grup The Group has various lease agreements where the
bertindak sebagai lessee sehubungan dengan aset Group acts as a lessee in respect of certain assets.
tertentu. Grup mengevaluasi apakah risiko dan The Group evaluates whether significant risks and
manfaat yang signifikan atas kepemilikan aset rewards of ownership of the leased asset are
sewaan dialihkan kepada lessee atau dipertahankan transferred to the lessee or retained by the Group
oleh Grup berdasarkan PSAK 116, yang based on SFAS 116, which requires the Group to
mengharuskan Grup untuk membuat pertimbangan make judgements and estimates of the transfer of
dan estimasi atas pengalihan risiko dan manfaat risks and rewards of ownership of the leased asset.
kepemilikan aset yang disewa.
Karena Grup tidak dapat dengan mudah menentukan Since the Group could not readily determine the
suku bunga implisit, manajemen menggunakan suku implicit rate, management used the Group's
bunga pinjaman inkremental Grup sebagai tingkat incremental borrowing rate as a discount rate. There
diskonto. Ada sejumlah faktor yang perlu are a number of factors to consider in determining
dipertimbangkan dalam menentukan tingkat an incremental borrowing rate, many of which need
pinjaman inkremental, banyak di antaranya judgement in order to be able to reliably quantify any
membutuhkan penilaian agar dapat secara andal necessary adjustments to arrive at the final discount
menghitung penyesuaian yang diperlukan untuk rates. In determining incremental borrowing rate, the
sampai pada tingkat diskonto akhir. Dalam Group considers the following main factors; the
menentukan suku bunga pinjaman tambahan, Grup Group’s corporate credit risk, the lease term, the
mempertimbangkan faktor-faktor utama berikut; lease payment term, the economic environment, the
risiko kredit korporat Grup, masa sewa, jangka waktu time at which the lease is entered into, and the
pembayaran sewa, lingkungan ekonomi, waktu sewa currency in which the lease payments are
dimulai, dan mata uang pembayaran sewa. denominated.
366 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/43 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Sewa (lanjutan) Leases (continued)
Dalam menentukan masa sewa, manajemen In determining the lease term, management
mempertimbangkan semua fakta dan keadaan yang considers all facts and circumstances that create an
menciptakan insentif ekonomi untuk melaksanakan economic incentive to exercise an extension option,
opsi perpanjangan, atau tidak melaksanakan opsi or not exercise a termination option. Extension
penghentian. Opsi perpanjangan (atau periode options (or periods after termination options) are
setelah opsi penghentian) hanya termasuk dalam only included in the lease term if the lease is
masa sewa jika sewa dapat dipastikan akan reasonably certain to be extended (or not
diperpanjang (atau tidak dihentikan). terminated).
Untuk sewa properti dan peralatan, faktor-faktor For leases of properties and equipment, the
berikut biasanya paling relevan: following factors are normally the most relevant:
- Jika ada peningkatan sewa guna usaha - If any leasehold improvements are expected to
diharapkan memiliki nilai sisa yang signifikan, have a significant remaining value, the Group is
Grup biasanya cukup yakin untuk typically reasonably certain to extend (or not
memperpanjang (atau tidak menghentikan); terminate);
- Jika tidak, Grup mempertimbangkan faktor- - Otherwise, the Group considers other factors
faktor lain termasuk masa sewa historis dan including historical lease durations and the
biaya serta gangguan bisnis yang diperlukan costs and business disruption required to
untuk mengganti aset sewaan. replace the leased asset.
Amortisasi aset tak berwujud Amortisation of intangible assets
Manajemen menentukan estimasi masa manfaat dan Management determines the estimated useful lives
biaya amortisasi terkait aset tak berwujud manfaat and related amortisation charges for finite intangible
terbatas dengan mempertimbangkan faktor-faktor assets considering factors such as future economic
seperti manfaat ekonomi masa depan yang benefits generated from the assets and technology
dihasilkan dari aset tersebut dan keusangan obsolescence. Management will revise the
teknologi. Manajemen akan merevisi biaya amortisation charges if useful lives are different to
amortisasi jika masa manfaat berbeda dengan yang those previously estimated, or it will write-off or
diperkirakan sebelumnya, atau akan writedown those assets which can no longer
menghapusbukukan atau menurunkan nilai aset generate future economic benefits.
yang tidak dapat lagi menghasilkan manfaat ekonomi
di masa depan.
Masa manfaat merk dagang adalah berdasarkan Useful life of trademark is based on group
ekspektasi grup terhadap jangka waktu grup akan expectation of the period up to which the group will
menggunakan merk dagang tersebut di masa depan use the Company brand in the future (OKKY,
(OKKY, Mountea, Prochiz). Mountea, Prochiz).
Kombinasi bisnis Business combination
Grup membuat pertimbangan signifikan dalam The Group exercised significant judgement in
menentukan perlakuan akuntansi atas akuisisi. determining the accounting treatment of the
Penilaian melibatkan penerapan pertimbangan yang acquisition. The assessment involves the application
signifikan, terutama dalam menafsirkan substansi of significant judgement, particularly in interpreting
komersial dan waktu pelaksanaan transaksi. the commercial substance and timing of the
Manajemen berpendapat bahwa perlakuan akuntansi transactions. Management believes the accounting
yang diterapkan telah mencerminkan substansi treatment applied reflects the economic substance
ekonomi dari masing-masing transaksi. of each transaction.
PT Garudafood Putra Putri Jaya Tbk 367
Page 370
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/44 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. ESTIMASI DAN PERTIMBANGAN AKUNTANSI 4. CRITICAL ACCOUNTING ESTIMATES AND
YANG PENTING (lanjutan) JUDGEMENTS (continued)
Kombinasi bisnis (lanjutan) Business combination (continued)
Proses awal akuisisi melibatkan pengidentifikasian The initial process on the acquisition involves
dan penentuan nilai wajar yang akan dialokasikan ke identifying and determining the fair values to be
aset dan liabilitas yang dapat diidentifikasi dari entitas assigned to the identifiable asset and liabilities of the
yang diakuisisi. Nilai wajar dari persediaan, aset tetap acquired entities. The fair value of inventories, fixed
dan aset tak berwujud ditentukan oleh penilai assets and intangible assets are determined by
independen dengan mengacu pada harga pasar atau independent valuer by reference to market price or
biaya penggantian atau nilai sekarang dari arus kas replacement cost or present value of expected free
bersih yang diharapkan dari aset tersebut. cash flows from the assets.
Setiap perubahan dalam asumsi yang digunakan dan Any changes in the assumptions used and estimates
estimasi yang dibuat dalam menentukan nilai wajar made in determining the fair values of the acquired
dari entitas yang diakuisisi akan berdampak pada entity will impact the carrying amount of these assets
nilai tercatat aset dan liabilitas tersebut. and liabilities.
5. KOMBINASI BISNIS 5. BUSINESS COMBINATIONS
Pada tanggal 31 Januari 2024, Perusahaan On 31 January 2024, the Company entered into a
menandatangani Perjanjian Jual Beli Saham dengan Share Sale and Purchase Agreement with the
pemegang saham GBS sebelumnya, Greatwall previous shareholder of GBS, Greatwall Capital Pte.
Capital Pte. Ltd., pihak ketiga, untuk pembelian Ltd., a third party, to purchase 17,115,329,245
17.115.329.245 saham yang merupakan 97,19% shares representing 97.19% ownership of GBS
kepemilikan dari GBS (dimana GBS memiliki 56,43% (which GBS has 56.43% ownership of TRMS), a
kepemilikan di TRMS), sebuah perusahaan yang wholesale trading company, beverage
bergerak di bidang perdagangan besar, produksi manufacturing and property rental service with total
minuman, dan penyewaan properti dengan jumlah consideration transferred of Rp217,253,008,269.
imbalan yang dialihkan sebesar Rp217.253.008.269. The transaction was notarised through notarial deed
Transaksi ini diaktakan melalui akta No. 26 dari No. 26 of Trismorini Asmawel, SH. which was
Trismorini Asmawel, SH. yang disahkan oleh Menteri approved by the Minister of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia in its Decision Letter No.
berdasarkan surat keputusan No. AHU-AH.01.09- AHU-AH.01.09-0046824 dated 1 February 2024.
0046824 tanggal 1 Februari 2024.
Akibat akuisisi tersebut, Grup diharapkan dapat As a result the acquisition, the Group is expected to
memperluas dan meningkatkan keberadaannya dan increase its presence and its business in the food
bisnisnya dalam industri makanan dan minuman. and beverage industry.
Tabel berikut ini merupakan rekonsiliasi arus kas The following table is the reconciliation of cash flow
yang dibayarkan dan diperoleh dalam kombinasi payment and received from of business
bisnis. combinations.
31 Januari/
January 2024
Imbalan tunai 217.253.008.269 Cash consideration
Dikurangi saldo kas yang diperoleh: Less balance of cash acquired:
Kas (94.860.802.834) Cash
Arus kas keluar - aktivitas investasi 122.392.205.435 Cash outflow - investing activities
368 PT Garudafood Putra Putri Jaya Tbk
Page 371
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/45 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KOMBINASI BISNIS (lanjutan) 5. BUSINESS COMBINATIONS (continued)
Tabel berikut merangkum kombinasi bisnis yang The following table summarises the business
terjadi pada tahun yang berakhir pada 31 Desember combination that occurred during the year ended
2024: 31 December 2024:
Entitas yang diakuisisi/entitas yang
mengakuisi GBS dan/and GPPJ Acquired/acquiring entity
Tanggal efektif akuisisi 31 Januari/January 2024 Effective acquisition date
Persentase kepemilikan yang diakuisisi 97,19% Percentage of ownership acquired
Kontribusi pendapatan bersih pasca Net revenues contributed post-
tanggal akuisisi Rp1.225.403.989.928 acquisition date
Kontribusi laba pasca tanggal akuisisi Rp118.589.887.130 Income contributed post-acquisition date
Pendapatan bersih proforma jika entitas Proforma net revenues, had the entity been
telah dikonsolidasi dari awal tahun Rp1.349.646.043.476 consolidated from beginning of the year
Laba proforma jika entitas telah Proforma income, had the entity been
dikonsolidasi dari awal tahun Rp78.143.183.537 consolidated from beginning of the year
Jumlah yang diakui atas aset teridentifikasi yang Recognised amounts of identifiable assets acquired
diperoleh dan liabilitas yang diambil alih: and liabilities assumed:
Nilai wajar/
Fair value
Kas dan setara kas 94.860.802.834 Cash and cash equivalents
Piutang usaha dan lain-lain 1) 154.688.332.789 Trade and other receivables 1)
Persediaan 2) 85.079.000.000 Inventories 2)
Aset tetap 3) 445.221.258.774 Fixed assets 3)
Merek 4) 122.900.000.000 Brand 4)
Aset lancar dan tidak lancar lainnya 5) 21.272.708.750 Other current and non-current assets 5)
Liabilitas pajak tangguhan 6) (25.542.024.603) Deferred tax liabilities 6)
Utang bank (83.000.000.000) Bank loan
Liabilitas lancar dan tidak lancar lainnya 7) (473.386.654.032) Other current and non-current liabilities 7)
Jumlah aset neto teridentifikasi 342.093.424.512 Total identifiable net assets
Kepentingan nonpengendali 8) (171.751.785.009) Non-controlling interest 8)
Keuntungan dari pembelian dengan diskon (36.088.631.234) Gain on a bargain purchase
134.253.008.269
Nilai transaksi bersih yang diakui atas imbalan kas Net transaction price recognised on cash
yang dialihkan: consideration transferred:
Imbalan kas yang dialihkan 217.253.008.269 Cash consideration transferred
Penyelesaian aset indemnifikasi 9) (83.000.000.000) Indemnification asset settlement 9)
Nilai transaksi bersih 134.253.008.269 Net transaction price
PT Garudafood Putra Putri Jaya Tbk 369
Page 372
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/46 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KOMBINASI BISNIS (lanjutan) 5. BUSINESS COMBINATIONS (continued)
Catatan Notes
1. Nilai wajar atas piutang usaha dan lain-lain yang 1. The fair value of acquired trade and other
diperoleh adalah Rp154.688.332.789. Jumlah receivables is Rp154,688,332,789. The gross
nilai kontraktual bruto untuk piutang usaha dan contractual amount for trade and other
lain-lain adalah Rp155.881.216.881 dengan receivables is Rp155,881,216,881, with a loss
cadangan kerugian sebesar Rp1.192.884.092 allowance of Rp1,192,884,092 recognised on
diakui saat akuisisi. acquisition.
2. Persediaan terdiri dari barang jadi, bahan baku, 2. Inventories represent finished goods, raw
barang setengah jadi, bahan kemasan, dan materials, semi finished goods, packaging
persediaan lainnya (Catatan 8). Nilai wajar materials and other inventories (Note 8). The
diestimasi menggunakan pendekatan biaya fair value of inventories was estimated using
penggantian baru dan pendekatan pendapatan, replacement cost approach and income
tergantung jenis persediaan yang dinilai. approach, depending on the type of inventories
being valued.
3. Sebagian besar aset tetap terdiri dari tanah, 3. Fixed assets mainly represent land, buildings
bangunan dan prasarana, mesin dan peralatan, and improvements, machineries and equipment
dan aset lainnya (Catatan 10). Nilai wajar dari and other assets (Note 10). The fair value of
aset tetap diestimasi menggunakan pendekatan fixed assets was estimated using the cost
biaya, pendekatan pendapatan dan pendekatan approach, income approach and market
pasar, tergantung dari jenis aset yang dinilai. approach, depending on the type of assets
Aset hak-guna diukur pada jumlah yang sama being valued. The right-of-use asset is
dengan liabilitas sewa, disesuaikan untuk measured at the same amount as the lease
mencerminkan persyaratan sewa yang liability, adjusted to reflect favourable or
menguntungkan atau tidak menguntungkan jika unfavourable terms of the lease when
dibandingkan dengan persyaratan pasar. compared with market terms.
Nilai wajar dari aset tetap diestimasi dengan The fair value of fixed assets was estimated
menggunakan asumsi kunci seperti: using the following key assumptions:
- Harga pasar tanah untuk properti - Market price of land for comparable
pembanding di sekitar lokasi, dengan properties in the vicinity, with certain
penyesuaian-penyesuaian tertentu yang adjustments for differences due to different
dilakukan dengan mempertimbangkan characteristics of the land, such as land
perbedaan karakteristik dari tanah tersebut, certificate status, property size, location
seperti status sertifikasi tanah, ukuran and accessibility.
properti, lokasi, akses menuju lokasi.
- Biaya penggantian baru – Biaya - New replacement cost - The new
penggantian baru diperoleh dengan replacement cost was derived by applying
mengaplikasikan biaya perolehan dan historical cost and inflation rate, depending
tingkat inflasi, tergantung dari jenis aset on the assets being valued.
yang dinilai.
- Penyusutan – Biaya penggantian baru - Depreciation - The new replacement cost
dikurangkan dengan beban penyusutan was deducted with the depreciation
dengan mempertimbangkan penyusutan expenses by considering physical and
fisik dan fungsi. functional depreciation.
4. Merek terdiri dari “OKKY” dan “Mountea” yang 4. Brand represent “OKKY” and “Mountea” brand
dimiliki oleh entitas anak GBS yang diakuisisi owned by GBS’s subsidiary that acquired by the
oleh Grup (Catatan 12). Nilai wajar dari merek Group (Note 12). The fair value of the brand was
diestimasi menggunakan pendekatan estimated using the income approach royalty
pendapatan dengan metode royalty relief relief method with the key assumptions such as
dengan asumsi kunci seperti proyeksi penjualan projection of OKKY and Mountea sales, growth
OKKY dan Mountea, tingkat pertumbuhan rate of 2.5%, discount rate of 16.59% and
sebesar 2,5%, tingkat diskonto sebesar 16,59%, royalty rate of 3%.
dan tingkat royalti 3%.
370 PT Garudafood Putra Putri Jaya Tbk
Page 373
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/47 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KOMBINASI BISNIS (lanjutan) 5. BUSINESS COMBINATIONS (continued)
Catatan (lanjutan) Notes (continued)
5. Aset lancar dan tidak lancar lainnya terdiri dari 5. Other current and non-current assets consist of
pajak lain-lain dibayar dimuka, biaya dibayar other prepaid taxes, prepaid expenses and
dimuka dan tagihan atas pengembalian pajak claims for income tax refund where the carrying
penghasilan yang dimana nilai tercatat amount reasonably approximates its fair value.
mendekati nilai wajarnya.
6. Liabilitas pajak tangguhan yang diakui terkait 6. The deferred tax liabilities were recognised in
dengan penyesuaian nilai wajar atas aset relation to the fair value adjustments of
teridentifikasi dan perbedaan temporer TRMS. identifiable assets and temporary differences of
TRMS.
7. GBS tidak mengakui aset pajak tangguhan dari 7. GBS has not recognised the deferred tax assets
rugi pajak dan koreksi temporer lainnya karena from the tax losses and other temporary
manajemen berkeyakinan bahwa laba kena differences, because management is of the
pajak tidak akan tersedia dalam masa depan opinion that insufficient taxable income will be
agar aset pajak tangguhan dapat digunakan. available in the foreseeable future againts which
the deferred tax assets can be utilised.
8. Liabilitias lancar dan tidak lancar lainnya terdiri 8. Other current and non-current liabilities consist
dari utang usaha, utang lain-lain, akrual dan of trade payables, other payables, accruals and
provisi,uang muka pelanggan, utang pajak, provision, advances from customers, taxes
liabilitas imbalan kerja, dan liabilitas jangka payable, employment benefit obligations and
panjang lainnya yang dimana nilai tercatat other long-term liabilities where the carrying
mendekati nilai wajarnya. Liabilitas sewa diukur amount reasonably approximates its fair value.
pada nilai kini dari pembayaran sewa yang The lease liability measure at the present value
tersisa (sebagaimana didefinisikan dalam PSAK of the remaining lease payments (as defined in
116) seolah-olah sewa yang diakuisisi adalah SFAS 116) as if the acquired lease were a new
sewa baru pada tanggal akuisisi. lease at the acquisition date.
9. Grup memilih untuk mengakui kepentingan 9. The Group elected to recognise the non-
nonpengendali pada bagian proporsional atas controlling interests at their proportionate share
aset neto teridentifikasi. of the acquired identifiable net assets.
10. Pemilik lama GBS memberikan indemnifikasi 10. The previous owner of GBS provided
terhadap Grup atas utang bank sebesar indemnification to the Group for bank loan of
Rp83.000.000.000. Pada tanggal 31 Desember Rp83,000,000,000. On 31 December 2024, the
2024, penyelesaian indemnifikasi tersebut telah indemnification settlement has been realised.
terealisasi.
Keuntungan dari pembelian dengan diskon yang The gain on a bargain purchase arising from the
timbul dari kombinasi bisnis disebabkan oleh imbalan business combination was due to the cash
kas yang dialihkan lebih rendah daripada nilai wajar consideration transferred is lower than the fair value
aset bersih teridentifikasi. of net asset identified.
Pembelian dengan diskon telah diakui dengan tepat Gain on a bargain purchase has been appropriately
sebagai hasil dari perubahan strategi komersial recognised as result of changes of business
bisnis pemegang saham sebelumnya dari GBS di commercial strategy of previous shareholder of GBS
Indonesia. in Indonesia.
PT Garudafood Putra Putri Jaya Tbk 371
Page 374
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/48 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. KOMBINASI BISNIS (lanjutan) 5. BUSINESS COMBINATIONS (continued)
Untuk mendapatkan substansi transaksi In order to gain the substance of the transaction
berdasarkan PSAK 103 “Kombinasi Bisnis”, aset based on SFAS 103 “Business Combination”,
teridentifikasi yang diperoleh dan liabilitas yang identifiable assets acquired and liabilities assumed
diambil alih dari GBS dan entitas anak pada transaksi from GBS and its subsidiary in this transaction must
ini harus diukur pada nilai wajarnya. Nilai wajar diukur be measured at fair value. The fair values was
berdasarkan penilaian yang dilakukan oleh penilai measured based on the valuation performed by
independen, Kantor Jasa Penilai Publik (“KJPP”) independent valuer, Kantor Jasa Penilai Publik
Iskandar dan Rekan dalam laporannya tertanggal 21 (“KJPP”) Iskandar dan Rekan in their report dated
Maret 2025. Alokasi harga pembelian dilaporkan final 21 March 2025. The purchase price allocation was
dalam laporan keuangan konsolidasian. reported as final in the consolidated financial
statements.
Biaya yang terkait dengan akuisisi sebesar Acquisition-related costs of Rp5,956,060,689 have
Rp5.956.060.689 telah dibebankan pada beban been charged to general and administrative
umum dan administrasi pada laporan laba rugi untuk expenses in the profit or loss for the year ended
tahun yang berakhir pada 31 Desember 2024. 31 December 2024.
Manajemen berpendapat bahwa transaksi kombinasi Management believes that the business
bisnis yang dilakukan oleh Grup telah sesuai dengan combination transaction entered into by the Group
peraturan yang dikeluarkan oleh OJK. Kombinasi was in compliance with OJK Regulations. The
bisnis yang dilakukan oleh Grup bertujuan untuk business acquisition made by the Group was
diversifikasi dan integrasi operasi dari Grup. intended to diversify and integrate the Group's
operations.
6. KAS DAN SETARA KAS 6. CASH AND CASH EQUIVALENTS
2025 2024
Kas 5.829.844.168 16.812.480.262 Cash on hand
Kas pada bank 1.141.032.184.671 784.723.517.617 Cash in bank
Deposito berjangka - 120.000.000.000 Time deposits
1.146.862.028.839 921.535.997.879
Kas dan setara kas termasuk hal-hal berikut untuk Cash and cash equivalents include the following for
kepentingan penyajian laporan arus kas: the purposes of the statement of cash flows:
2025 2024
Kas dan setara kas 1.146.862.028.839 921.535.997.879 Cash and cash equivalent
Cerukan (Catatan 13) (7.137.811.048) - Overdraft (Note 13)
Kas dan setara kas 1.139.724.217.791 921.535.997.879 Cash and cash equivalent
a. Kas a. Cash on hand
2025 2024
Rupiah/Rupiah 5.829.844.168 16.812.197.516
Mata uang asing lainnya (masing-masing
di bawah Rp100.000.000)/
Other foreign currencies
(each below Rp100,000,000) - 282.746
5.829.844.168 16.812.480.262
372 PT Garudafood Putra Putri Jaya Tbk
Page 375
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/49 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. KAS DAN SETARA KAS (lanjutan) 6. CASH AND CASH EQUIVALENTS (continued)
b. Kas pada bank b. Cash in bank
2025 2024
Rupiah/Rupiah:
PT Bank Danamon Indonesia Tbk 367.395.450.994 101.143.432.587
PT Bank Maybank Indonesia Tbk 305.527.733.369 222.521.726.992
PT Bank DBS Indonesia 201.296.521.468 451.658.004
PT Bank Negara Indonesia (Persero) Tbk 95.135.635.806 224.739.298.100
PT Bank Central Asia Tbk 18.171.997.734 8.969.584.399
PT Bank Rakyat Indonesia (Persero) Tbk 12.170.856.969 15.069.465.027
PT Bank Mandiri (Persero) Tbk 2.004.157.810 3.181.466.970
PT Bank HSBC Indonesia 33.335.381 1.039.664.472
PT Bank SMBC Indonesia Tbk (dahulu/previously
PT Bank BTPN Tbk) 31.032.935 102.067.563.800
Citibank, N.A. 16.456.056 338.045.275
1.001.783.178.522 679.521.905.626
USD:
PT Bank SMBC Indonesia Tbk (dahulu/previously
PT Bank BTPN Tbk) 47.532.952.828 3.398.631.019
DBS Bank Ltd. 32.553.498.721 18.184.949.700
PT Bank Maybank Indonesia Tbk 22.904.598.205 34.917.912.109
PT Bank DBS Indonesia 22.391.520.609 16.587.529.944
PT Bank Danamon Indonesia Tbk 11.187.457.495 2.755.828.197
PT Bank Negara Indonesia (Persero) Tbk 380.078.065 18.110.186.066
PT Bank HSBC Indonesia 751.449.460 373.035.930
Citibank, N.A. 170.787.897 813.720.174
137.872.343.280 95.141.793.139
Baht/Baht:
DBS Bank Ltd 833.799.237 8.794.278.354
Bank of Ayudhya Public Company Limited (Krungsri) 305.612.135 348.693.211
1.139.411.372 9.142.971.565
Mata uang asing lainnya (masing-masing dibawah
Rp1.000.000.000)/Other foreign currencies (each below
Rp1,000,000,000) 237.251.497 916.847.287
1.141.032.184.671 784.723.517.617
c. Deposito berjangka c. Time deposits
2025 2024
Rupiah/Rupiah:
PT Bank Danamon Indonesia Tbk - 120.000.000.000
PT Garudafood Putra Putri Jaya Tbk 373
Page 376
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/50 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
6. KAS DAN SETARA KAS (lanjutan) 6. CASH AND CASH EQUIVALENTS (continued)
Lihat Catatan 30 untuk rincian saldo dalam mata uang Refer to Note 30 for details of balances in foreign
asing. currencies.
Tidak terdapat saldo kas dan setara kas yang There is no balance of cash and cash equivalents
digunakan sebagai jaminan atau dibatasi which is pledged as collateral or restricted in use.
penggunaannya.
7. PIUTANG USAHA 7. TRADE RECEIVABLES
2025 2024
Pihak berelasi (Catatan 28): Related parties (Note 28):
- Rupiah 55.202.201.657 170.238.283.358 Rupiah -
- Mata uang asing 1.936.200.930 1.242.852.952 Foreign currencies -
57.138.402.587 171.481.136.310
Pihak ketiga: Third parties:
- Rupiah 1.060.510.975.756 924.142.251.626 Rupiah -
- Mata uang asing 52.333.193.876 68.415.484.707 Foreign currencies -
1.112.844.169.632 992.557.736.333
Penyisihan piutang Provision for doubtful
ragu-ragu (3.435.072.047) (4.280.974.444) receivables
1.109.409.097.585 988.276.761.889
1.166.547.500.172 1.159.757.898.199
Analisis umur piutang usaha adalah sebagai berikut: The aging analysis of these trade receivables is as
follows:
2025 2024
Belum jatuh tempo 1.074.724.019.195 1.012.034.508.971 Not yet overdue
Lewat jatuh tempo: Past due:
1 - 30 hari 80.677.854.536 139.731.834.015 1 - 30 days
31 - 60 hari 3.945.256.101 4.241.757.407 31 - 60 days
61 - 90 hari 1.882.434.618 2.793.680.174 61 - 90 days
Lebih dari 90 hari 8.753.007.769 5.237.092.076 More than 90 days
1.169.982.572.219 1.164.038.872.643
Penyisihan piutang Provision for doubtful
ragu - ragu (3.435.072.047) (4.280.974.444) receivables
1.166.547.500.172 1.159.757.898.199
Pada tanggal 31 Desember 2025, As at 31 December 2025, trade receivables of
piutang usaha sebesar Rp1.071.627.510.984 (2024: Rp1,071,627,510,984 (2024:Rp1,009,388,040,343)
Rp1.009.388.040.343) belum jatuh tempo dan tidak were not yet past due nor impaired. These
mengalami penurunan nilai. Piutang ini akan jatuh receivables will be due within 1-120 days.
tempo dalam waktu 1-120 hari.
374 PT Garudafood Putra Putri Jaya Tbk
Page 377
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/51 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PIUTANG USAHA (lanjutan) 7. TRADE RECEIVABLES (continued)
Pada tanggal 31 Desember 2025, As at 31 December 2025, trade receivables of
piutang usaha sebesar Rp94.919.989.188 (2024: Rp94,919,989,188 (2024: Rp150,369,857,856)
Rp150.369.857.856) yang telah lewat jatuh tempo were past due but not impaired. These relate to a
namun tidak mengalami penurunan nilai. Piutang number of independent customers for whom there is
tersebut berasal dari sejumlah pelanggan yang tidak no recent history of default.
memiliki sejarah gagal bayar.
Mutasi penyisihan piutang ragu-ragu adalah sebagai The movements of the provision for doubtful
berikut: receivables are as follows:
2025 2024
Pada awal tahun 4.280.974.444 2.347.114.000 At beginning of year
Penambahan penyisihan 3.441.755.786 5.771.344.088 Addition in provision
Penghapusan (4.287.658.183) (3.837.483.644) Written-off
Pada akhir tahun 3.435.072.047 4.280.974.444 At end of year
Manajemen berkeyakinan bahwa penyisihan piutang Management believes that the provision for doubtful
ragu-ragu tersebut cukup untuk menutupi kerugian receivables is adequate to cover loss on
dari tidak tertagihnya piutang usaha. uncollectible trade receivables.
Pada tanggal 31 Desember 2025 dan 2024, tidak ada As at 31 December 2025 and 2024, there were no
piutang usaha yang dijaminkan untuk pinjaman. trade receivables that were pledged as collateral for
borrowings.
Lihat Catatan 30 untuk rincian saldo dalam mata Refer to Note 30 for details of balances in foreign
uang asing. currencies.
8. PERSEDIAAN 8. INVENTORIES
2025 2024
Barang jadi 1.011.298.927.607 825.246.204.884 Finished goods
Bahan baku 391.001.269.820 385.255.463.071 Raw materials
Barang setengah jadi 96.447.450.574 88.368.119.199 Semi finished goods
Bahan kemasan 82.793.706.181 85.794.094.772 Packaging materials
Barang habis pakai Consumables and
dan suku cadang 53.122.254.093 44.564.712.713 spare parts
1.634.663.608.275 1.429.228.594.639
Penyisihan penurunan nilai (8.642.125.319) (12.488.079.558) Provision for impairment
1.626.021.482.956 1.416.740.515.081
Pada tanggal 31 Desember 2025 dan 2024, tidak ada As at 31 December 2025 and 2024, there was no
persediaan yang dijaminkan untuk pinjaman. inventory that was pledged as collateral for
borrowings.
Pada tanggal 31 Desember 2025, persediaan Grup As at 31 December 2025, the inventories of the
telah diasuransikan terhadap risiko kebakaran dan Group were covered by insurance against
gempa bumi dengan nilai pertanggungan sebesar loss by fire and earthquake
Rp1.304.989.094.339 (2024: Rp1.638.733.236.659), amounting to Rp1,304,989,094,339 (2024:
yang menurut pendapat manajemen cukup untuk Rp1,638,733,236,659) which management believes
menutup kerugian yang mungkin timbul. is adequate to cover losses which may arise.
PT Garudafood Putra Putri Jaya Tbk 375
Page 378
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/52 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. PERSEDIAAN (lanjutan) 8. INVENTORIES (continued)
Mutasi penyisihan penurunan nilai persediaan adalah The movements in the provision for impairment of
sebagai berikut: inventory are as follows:
2025 2024
Pada awal tahun 12.488.079.558 5.419.189.834 At beginning of year
Penambahan penyisihan 610.065.883 8.834.599.039 Increase in provision
Penghapusan (4.456.020.122) (1.765.709.315) Written-off
Pada akhir tahun 8.642.125.319 12.488.079.558 At end of year
Manajemen berkeyakinan bahwa penyisihan yang Management believes that the provision established
dibentuk masih cukup untuk menutup kerugian is still adequate to cover loss due to the decline in
penurunan nilai persediaan. the value of inventories.
9. PERPAJAKAN 9. TAXATION
a. Pajak lain-lain dibayar di muka a. Other prepaid taxes
2025 2024
Entitas anak Subsidiaries
Pajak Pertambahan Nilai 8.776.020.864 18.374.067.034 Value Added Tax
Lain-lain 670.363.747 1.332.697.641 Others
9.446.384.611 19.706.764.675
b. Utang pajak b. Taxes payable
2025 2024
Perusahaan The Company
Pajak penghasilan: Income taxes:
Pasal 29 11.941.709.710 16.207.669.027 Article 29
Pajak penghasilan lainnya: Other income taxes:
Pasal 4(2) 498.011.403 421.236.272 Article 4(2)
Pasal 21 1.409.975.015 44.030.703 Article 21
Pasal 23 1.550.264.481 1.883.271.676 Article 23
Pajak Pertambahan Nilai 31.123.292.929 33.096.097.806 Value Added Tax
Lain-lain 36.049.314 34.356.288 Others
46.559.302.852 51.686.661.772
376 PT Garudafood Putra Putri Jaya Tbk
Page 379
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/53 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
b. Utang pajak (lanjutan) b. Taxes payable (continued)
2025 2024
Entitas anak Subsidiaries
Pajak penghasilan: Income taxes:
- Pasal 25/29 23.786.125.237 24.623.038.990 Article 25/29 -
Pajak penghasilan lainnya: Other income taxes:
- Pasal 4(2) 2.652.633.455 574.228.014 Article 4(2) -
- Pasal 15 4.103.892 5.209.800 Article 15 -
- Pasal 21 738.611.697 1.018.355.605 Article 21 -
- Pasal 23 1.294.399.774 1.114.861.776 Article 23 -
Pajak Pertambahan Nilai 16.466.512.451 9.430.146.534 Value Added Tax
Lain-lain 25.271.678 - Others
44.967.658.184 36.765.840.719
91.526.961.036 88.452.502.491
c. Beban pajak penghasilan c. Income tax expense
2025 2024
Perusahaan The Company
Kini 89.324.945.820 149.595.996.440 Current
Tangguhan 33.768.845.037 (41.827.809.592) Deferred
123.093.790.857 107.768.186.848
Entitas anak Subsidiaries
Kini 89.848.266.200 78.511.406.096 Current
Penyesuaian pajak lalu 2.766.007.888 1.302.745.400 Adjustments in prior year
Tangguhan (18.200.882.179) (15.897.873.558) Deferred
74.413.391.909 63.916.277.938
Konsolidasian Consolidated
Kini 179.173.212.020 228.107.402.536 Current
Penyesuaian pajak lalu 2.766.007.888 1.302.745.400 Adjustments in prior year
Tangguhan 15.567.962.858 (57.725.683.150) Deferred
197.507.182.766 171.684.464.786
PT Garudafood Putra Putri Jaya Tbk 377
Page 380
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/54 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
Rekonsiliasi antara beban pajak penghasilan The reconciliation between the consolidated
konsolidasian dan hasil perhitungan teoritis laba income tax expense and the theoretical tax
sebelum pajak penghasilan konsolidasian adalah amount on consolidated profit before income
sebagai berikut: tax is as follows:
2025 2024
Laba konsolidasian
sebelum pajak Consolidated profit
penghasilan 953.740.591.346 858.879.009.270 before income tax
Bagian atas hasil bersih Share of results
entitas asosiasi (3.296.475.660) (1.187.710.819) of associates
950.444.115.686 857.691.298.451
Pajak dihitung pada tarif Tax calculated at
pajak penghasilan 209.097.705.451 188.692.085.659 applicable tax rates
Subjek pajak final (19.049.719.947) (25.976.053.474) Subject to final tax
Beban yang tidak Non-deductible
dapat dikurangkan 13.299.199.742 15.758.264.252 expenses
Penyesuaian pajak lalu 2.766.007.888 1.302.745.400 Adjustments in prior year
Penggunaan rugi pajak - (3.776.817.575) Utilisation of fiscal losses
Lain-lain (8.606.010.368) (4.315.759.476) Others
Beban pajak penghasilan Consolidated income tax
konsolidasian 197.507.182.766 171.684.464.786 expense
Rekonsiliasi antara laba sebelum pajak The reconciliation between profit before income
penghasilan Perusahaan dengan penghasilan tax of the Company and the Company’s taxable
kena pajak Perusahaan untuk tahun yang income for the years ended 31 December 2025
berakhir pada tanggal 31 Desember 2025 dan and 2024 is as follows:
2024 adalah sebagai berikut:
2025 2024
Laba konsolidasian
sebelum pajak Consolidated profit
penghasilan 953.740.591.346 858.879.009.270 before income tax
Dikurangi: laba sebelum Less: Profit before
pajak penghasilan - income tax -
entitas anak (362.278.766.162) (383.977.882.511) subsidiaries
Penyesuaian eliminasi Adjustment of consolidation
konsolidasi 207.949.365.109 307.470.859.593 elimination
799.411.190.293 782.371.986.352
378 PT Garudafood Putra Putri Jaya Tbk
Page 381
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/55 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
c. Beban pajak penghasilan (lanjutan) c. Income tax expense (continued)
2025 2024
Penyesuaian pajak: Fiscal adjustments:
Beban yang tidak dapat Non-deductible
dikurangkan 42.259.407.228 23.578.287.065 expenses
Penghasilan kena Income subject to
pajak final (36.066.916.597) (48.287.687.434) final tax
Koreksi temporer (165.215.350.147) 181.734.923.051 Temporary differences
Lain - lain (234.365.849.385) (259.415.706.043) Others
(393.388.708.901) (102.390.183.361)
Penghasilan kena pajak Taxable income of the
Perusahaan 406.022.481.392 679.981.802.991 Company
Beban pajak penghasilan Current income tax expense
kini Perusahaan 89.324.945.820 149.595.996.440 of the Company
Pembayaran pajak Prepayment of income taxes
di muka Perusahaan (77.383.236.110) (133.388.327.413) of the Company
Utang pajak penghasilan Income tax payable
Perusahaan 11.941.709.710 16.207.669.027 of the Company
Dalam laporan keuangan konsolidasian ini, In these consolidated financial statements, the
jumlah penghasilan kena pajak didasarkan atas amount of taxable income is based on
perhitungan sementara, karena Perusahaan preliminary calculations, as the Company has
belum menyampaikan Surat Pemberitahuan not yet submitted its corporate income tax
Tahunan pajak penghasilan badan. returns.
Pada tanggal 31 December 2025 dan 2024, As at 31 December 2025 and 2024, GBS had
GBS memiliki akumulasi rugi pajak yang belum accummulated tax losses which had not been
dikompensasikan sebagai berikut: compensated as follows:
Tahun terjadinya/ Tahun kadaluwarsa/ Rugi pajak belum terpakai/
Year incurred Year expired Tax losses carried forward
2020 2025 87.375.416.619
2021 2026 103.524.315.335
2022 2027 145.569.489.151
2023 2028 319.534.187.701
2025 2030 31.346.713.760
687.350.122.566
GBS tidak mengakui aset pajak tangguhan dari GBS has not recognised the deferred tax
rugi pajak dan koreksi temporer lainnya, karena assets from the tax losses and other temporary
manajemen berkeyakinan bahwa laba kena differences, because management is of the
pajak tidak akan tersedia dalam masa depan opinion that insufficient taxable income will be
agar aset pajak tangguhan dapat digunakan. available in the foreseeable future againts
which the deferred tax assets can be utilised.
PT Garudafood Putra Putri Jaya Tbk 379
Page 382
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/56 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
d. Aset dan liabilitas pajak tangguhan d. Deferred tax assets and liabilities
2025
Dikreditkan/ Dikreditkan
(dibebankan) ke penghasilan
pada laba komprehensif
rugi/ lain/Credited
Saldo awal/ Credited/ to other Saldo akhir/
Beginning (charged) to comprehensive Ending
balance profit or loss income balance
Merek (54.536.848.889) 2.001.266.672 - (52.535.582.217) Brand
Akrual iklan & promosi 102.678.377.471 (33.097.600.904) - 69.580.776.567 Accrued advertising & promotion
Penyisihan persediaan 2.747.377.502 (846.109.932) - 1.901.267.570 Inventories provision
Penyisihan piutang Provision for doubtful
ragu - ragu 941.814.377 (186.098.527) - 755.715.850 receivables
Liabilitas imbalan kerja 61.708.732.719 22.685.106.461 5.671.197.087 90.065.036.267 Employee benefits obligation
Aset tetap (57.380.941.885) (5.674.943.829) - (63.055.885.714) Fixed assets
Akrual dan provisi 1.507.230.008 298.985.366 - 1.806.215.374 Accruals and provision
Sewa 10.213.060.891 1.245.527.541 - 11.458.588.432 Lease
Aset hak-guna (19.200.481.800) (1.994.095.706) - (21.194.577.506) Right-of-use assets
Aset pajak tangguhan Consolidated deferred
konsolidasian, bersih 48.678.320.394 (15.567.962.858) 5.671.197.087 38.781.554.623 tax assets, net
Disajikan sebagai: Presented as:
- Aset pajak Deferred tax -
tangguhan 72.975.067.883 (19.529.249.871) 4.809.666.307 58.255.484.319 assets
- Liabilitas pajak Deferred tax -
tangguhan (24.296.747.489) 3.961.287.013 861.530.780 (19.473.929.696) liabilities
Aset/(liabilitas) Consolidated deferred
pajak tangguhan tax assets/
konsolidasian, bersih 48.678.320.394 (15.567.962.858) 5.671.197.087 38.781.554.623 (liabilities), net
2024
Dikreditkan/ Dibebankan
(dibebankan) ke penghasilan
pada laba komprehensif
Kombinasi rugi/ lain/Charged
Saldo awal/ bisnis/ Credited/ to other Saldo akhir/
Beginning Business (charged) to comprehensive Ending
balance combination profit or loss income Transfer balance
Merek (29.425.010.000) (27.038.000.000) 1.926.161.111 - - (54.536.848.889) Brand
Akrual iklan & Accrued advertising
promosi 65.175.830.071 17.375.818 37.485.171.582 - - 102.678.377.471 & promotion
Penyisihan persediaan 1.192.221.763 959.571.050 595.584.689 - - 2.747.377.502 Inventories provision
Penyisihan piutang Provision for doubtful
ragu - ragu 516.365.080 - 425.449.297 - - 941.814.377 receivables
Employee
Liabilitas imbalan kerja 32.498.050.419 8.401.056.586 22.083.909.710 (1.274.283.996) - 61.708.732.719 benefits obligation
Aset tetap (40.223.072.480) (11.155.496.972) (6.002.372.433) - - (57.380.941.885) Fixed assets
Akrual dan provisi 265.549.276 3.048.900.531 (1.807.219.799) - - 1.507.230.008 Accruals and provision
Sewa 1.151.948.796 4.322.244.831 4.738.867.264 - - 10.213.060.891 Lease
Aset hak-guna (13.382.937.082) (4.097.676.447) (1.719.868.271) - - (19.200.481.800) Right-of-use assets
Aset pajak tangguhan Consolidated deferred
konsolidasian, bersih 17.768.945.843 (25.542.024.603) 57.725.683.150 (1.274.283.996) - 48.678.320.394 tax assets, net
Disajikan sebagai: Presented as:
- Aset pajak Deferred tax -
tangguhan 20.146.517.327 - 57.082.700.476 (1.876.578.436) (2.377.571.484) 72.975.067.883 assets
- Liabilitas pajak Deferred tax -
tangguhan (2.377.571.484) (25.542.024.603) 642.982.674 602.294.440 2.377.571.484 (24.296.747.489) liabilities
Aset/(liabilitas) Consolidated deferred
pajak tangguhan tax assets/
konsolidasian, bersih 17.768.945.843 (25.542.024.603) 57.725.683.150 (1.274.283.996) - 48.678.320.394 (liabilities), net
Pada tanggal 31 Desember 2025, aset pajak As at 31 December 2025, deferred tax assets
tangguhan sebesar Rp151.217.026.965 yang of Rp151,217,026,965 arising from unused tax
timbul dari rugi pajak yang tidak dapat losses of Rp687,350,122,566 have not been
dikompensasi sebesar Rp687.350.122.566 tidak recognised in the consolidated financial
diakui dalam laporan keuangan konsolidasian. statements. The unused tax losses will expire
Rugi pajak tersebut akan kadaluarsa pada over several tax years up to 2030.
beberapa tahun pajak sampai dengan tahun
2030.
380 PT Garudafood Putra Putri Jaya Tbk
Page 383
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/57 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
e. Tagihan pajak penghasilan dan Surat e. Claims for income tax refund and Tax
Ketetapan Pajak Assessment Letters
2025 2024
Perusahaan The Company
Pajak penghasilan badan: Corporate income tax:
Tahun fiskal 2020 3.697.775.702 - Fiscal year 2020
Pajak lainnya: Other taxes:
Tahun fiskal 2020 822.722.023 - Fiscal year 2020
4.520.497.725 -
Entitas anak Subsidiaries
Pajak Pertambahan Nilai: Value Added Taxes:
Tahun fiskal 2022 117.941.683 - Fiscal year 2022
Pajak penghasilan badan: Corporate income tax:
Tahun fiskal 2025 7.519.816.481 - Fiscal year 2025
Tahun fiskal 2024 23.458.999.383 23.317.452.666 Fiscal year 2024
Tahun fiskal 2023 335.055.446 364.510.934 Fiscal year 2023
Tahun fiskal 2022 945.020.246 1.381.270.895 Fiscal year 2022
Tahun fiskal 2021 22.165.339.656 22.320.116.408 Fiscal year 2021
Tahun fiskal 2020 109.433.771 456.761.149 Fiscal year 2020
Tahun fiskal 2019 956.578.280 956.578.260 Fiscal year 2019
Tahun fiskal 2018 643.942.303 816.540.475 Fiscal year 2018
Tahun fiskal 2017 121.062.120 1.020.394.837 Fiscal year 2017
Tahun fiskal 2015 - 1.723.538.899 Fiscal year 2015
56.373.189.369 52.357.164.523
Ketidakpastian perlakuan
pajak penghasilan (7.078.656.648) (7.078.656.648) Uncertain tax positions
49.294.532.721 45.278.507.875
Jumlah 53.815.030.446 45.278.507.875 Total
PT Garudafood Putra Putri Jaya Tbk 381
Page 384
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/58 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
e. Tagihan pajak penghasilan dan Surat e. Claims for income tax refund and Tax
Ketetapan Pajak (lanjutan) Assessment Letters (continued)
Berikut adalah ringkasan surat ketetapan pajak The following is the summary of the significant
signifikan yang diterima oleh Grup yang masih tax assessment letters received by the Group
berlangsung pada saat tanggal penerbitan for which the status are still outstanding as at
laporan keuangan konsolidasian: the issuance date of these consolidated
financial statements:
Periode surat
Surat ketetapan ketetapan pajak/
Jenis pajak/ Periode fiscal/ pajak/Tax Period of tax
Tax type Fiscal period assessment letter assessment letter Jumlah/Amount Status Entitas/Entity
Pajak Penghasilan
Badan (“PPh Badan”)/
Corporate Income Kurang bayar/
Tax (“CIT”) 2022 Underpayment April/April 2024 42.481.305.009 Banding/Appeal MBR
Kurang bayar/
PPh Badan/CIT 2021 Underpayment April/April 2023 50.531.433.539 Banding/Appeal SNS
Kurang bayar/
PPh Badan/CIT 2021 Underpayment Juni/June 2023 2.554.770.901 Banding/Appeal TRMS
Kurang bayar/
PPh Badan/CIT 2020 Underpayment Juni/June 2025 22.885.117.775 Keberatan/Objection GPPJ
Kurang bayar/
PPh Badan/CIT 2019 Underpayment April/April 2024 28.948.748.412 Banding/Appeal TRMS
Kurang bayar/
PPN/VAT 2021 Underpayment Juni/June 2023 3.623.540.131 Banding/Appeal TRMS
Kurang bayar/
PPN/VAT 2020 Underpayment Juni/June 2025 8.246.493.823 Keberatan/Objection GPPJ
Kurang bayar/ Peninjauan kembali/
PPN/VAT 2020 Underpayment Maret/March 2025 10.884.942.770 Judicial review SNS
f. Administrasi f. Administration
Undang-undang perpajakan Indonesia The taxation laws in Indonesia require that each
mengatur bahwa masing-masing perusahaan company in the Group submits tax returns on
dalam Grup menghitung, menetapkan dan the basis of self-assessment.
membayar sendiri besarnya jumlah pajak yang
terutang.
Berdasarkan perundang-undangan yang Under prevailing regulations, the Directorate
berlaku, Direktorat Jenderal Pajak dapat General of Taxes may assess or amend taxes
menetapkan atau mengubah kewajiban pajak within five years from the time tax becomes
dalam jangka waktu lima tahun sejak saat due.
terutangnya pajak.
382 PT Garudafood Putra Putri Jaya Tbk
Page 385
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/59 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
9. PERPAJAKAN (lanjutan) 9. TAXATION (continued)
g. Dampak Penerapan Pilar 2 Organization for g. The impact of Pillar 2 of Organization for
Economic Co-operation and Development Economic Co-operation and Development
(”OECD”) (”OECD”)
Grup mengakui penerbitan Peraturan Group acknowledges the issuance The The
Kementerian Keuangan No. PMK-136 Tahun Ministry of Finance Regulation No. PMK-136
2024 (“PMK-136”) telah diundangkan di Year 2024 (“PMK-136”) was enacted in
Indonesia, yurisdiksi tempat Perusahaan Indonesia, the jurisdiction in which the company
didirikan, dan mulai berlaku pada 1 Januari is incorporated, and effective from 1 January
2025. Pada tanggal 31 Desember 2025, Grup 2025. As of 31 December 2025, the Group has
telah menilai dan menyimpulkan bahwa tidak assessed and concluded that there is no impact
terdapat dampak dari penerapan peraturan from the implementation of the regulation.
tersebut.
10. ASET TETAP 10. FIXED ASSETS
2025
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance Additions Deductions Reclassifications balance
Harga perolehan Acquisition cost
Kepemilikan langsung: Directly owned:
Tanah 880.025.335.261 570.517.387 (3.099.937.458) 75.959.616.767 953.455.531.957 Land
Bangunan dan Buildings and
prasarana 1.733.331.788.248 8.492.910.030 (5.002.049.251) 88.868.195.945 1.825.690.844.972 improvements
Mesin dan Machineries and
peralatan 2.912.129.587.386 9.826.520.246 (91.264.706.685) 181.747.723.501 3.012.439.124.448 equipment
Perlengkapan kantor 171.434.487.534 18.529.380.923 (28.050.711.304) 3.473.135.346 165.386.292.499 Office equipment
Kendaraan 186.051.941.159 30.035.754.177 (18.274.489.309) 6.144.993.207 203.958.199.234 Vehicles
Aset hak-guna: Right-of-use assets:
Tanah dan bangunan 118.818.360.839 48.372.202.539 (65.300.030.039) - 101.890.533.339 Land and Buildings
Mesin dan Machineries and
peralatan 30.922.539.495 7.891.719.146 (17.731.897.689) - 21.082.360.952 equipment
Kendaraan 78.172.940.472 18.915.072.599 (149.639.323) (6.144.993.207) 90.793.380.541 Vehicles
Aset dalam Assets under
penyelesaian 239.430.522.155 520.547.176.629 - (353.237.041.059) 406.740.657.725 construction
Bangun kelola serah: Build operate transfer:
Bangunan dan Buildings and
prasarana 8.442.178.850 167.500.000 - 3.188.369.500 11.798.048.350 improvements
6.358.759.681.399 663.348.753.676 (228.873.461.058) - 6.793.234.974.017
Akumulasi Accumulated
penyusutan dan depreciation
penurunan nilai and impairment
Kepemilikan langsung: Directly owned:
Bangunan dan Buildings and
prasarana (656.782.797.257) (90.788.406.874) 3.233.190.104 (50.775.000) (744.388.789.027) improvements
Mesin dan Machineries and
peralatan (1.663.517.883.455) (262.402.869.110) 81.350.400.060 50.775.000 (1.844.519.577.505) equipment
Perlengkapan kantor (138.396.861.293) (15.901.813.986) 26.481.283.370 - (127.817.391.909) Office equipment
Kendaraan (140.942.856.918) (11.770.274.761) 12.473.052.238 (3.856.084.033) (144.096.163.474) Vehicles
Aset hak-guna: Right-of-use assets:
Tanah dan bangunan (53.008.662.745) (27.783.718.473) 50.742.673.423 - (30.049.707.795) Land and Buildings
Mesin dan Machineries and
peralatan (21.571.111.757) (6.582.346.238) 17.172.391.469 - (10.981.066.526) equipment
Kendaraan (58.030.448.411) (9.478.349.676) - 3.856.084.033 (63.652.714.054) Vehicles
Bangun kelola serah: Build operate transfer:
Bangunan dan Buildings and
prasarana (3.879.555.408) (1.085.248.159) - - (4.964.803.567) improvements
(2.736.130.177.244) (425.793.027.277) 191.452.990.664 - (2.970.470.213.857)
Cadangan penurunan Provision for
nilai (9.275.617.011) (1.927.350.363) 6.925.763.745 - (4.277.203.629) impairment
Nilai buku bersih 3.613.353.887.144 3.818.487.556.531 Net book value
PT Garudafood Putra Putri Jaya Tbk 383
Page 386
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/60 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
2024
Kombinasi
Saldo awal/ bisnis/ Saldo akhir/
Beginning Business Penambahan/ Pengurangan/ Reklasifikasi/ Ending
Balance combination Additions Deductions Reclassifications balance
Harga perolehan Acquisition cost
Kepemilikan langsung: Directly owned:
Tanah 663.786.694.522 116.203.000.000 84.076.492.676 - 15.959.148.063 880.025.335.261 Land
Bangunan dan Buildings and
prasarana 1.550.255.919.861 108.983.040.088 31.578.794.574 (7.778.712.034) 50.292.745.759 1.733.331.788.248 improvements
Mesin dan Machineries and
peralatan 2.597.052.226.013 181.604.866.128 41.202.024.085 (40.221.494.814) 132.491.965.974 2.912.129.587.386 equipment
Perlengkapan kantor 163.210.681.404 8.469.093.784 13.266.662.183 (14.444.889.527) 932.939.690 171.434.487.534 Office equipment
Kendaraan 173.402.699.656 170.000.000 28.372.360.683 (29.463.760.793) 13.570.641.613 186.051.941.159 Vehicles
Aset hak-guna: Right-of-use assets:
Tanah dan bangunan 110.921.328.734 28.700.118.213 13.730.507.710 (34.533.593.818) - 118.818.360.839 Land and Buildings
Mesin dan Machineries and
peralatan 35.027.267.279 495.260.325 6.753.977.802 (11.353.965.911) - 30.922.539.495 equipment
Kendaraan 89.961.239.590 375.380.231 1.740.000.000 (333.037.736) (13.570.641.613) 78.172.940.472 Vehicles
Aset dalam Assets under
penyelesaian 159.376.444.987 220.500.005 279.959.768.320 (449.391.671) (199.676.799.486) 239.430.522.155 construction
Bangun kelola serah: Build operate transfer:
Bangunan dan Buildings and
prasarana 8.442.178.850 - - - - 8.442.178.850 improvements
5.551.436.680.896 445.221.258.774 500.680.588.033 (138.578.846.304) - 6.358.759.681.399
Akumulasi Accumulated
penyusutan dan depreciation
penurunan nilai and impairment
Kepemilikan langsung: Directly owned:
Bangunan dan Buildings and
prasarana (571.393.770.510) - (88.555.949.466) 3.166.922.719 - (656.782.797.257) improvements
Mesin dan Machineries and
peralatan (1.438.289.137.350) - (259.745.863.230) 34.295.447.270 221.669.855 (1.663.517.883.455) equipment
Perlengkapan kantor (135.520.785.194) - (16.787.667.109) 14.133.260.865 (221.669.855) (138.396.861.293) Office equipment
Kendaraan (143.937.068.906) - (9.094.704.915) 21.291.153.342 (9.202.236.439) (140.942.856.918) Vehicles
Aset hak-guna: Right-of-use assets:
Tanah dan bangunan (62.966.005.954) - (23.911.529.241) 33.868.872.450 - (53.008.662.745) Land and Buildings
Mesin dan Machineries and
peralatan (26.329.157.324) - (6.594.325.158) 11.352.370.725 - (21.571.111.757) equipment
Kendaraan (57.251.763.179) - (9.980.921.671) - 9.202.236.439 (58.030.448.411) Vehicles
Bangun kelola serah: Build operate transfer:
Bangunan dan Buildings and
prasarana (3.101.928.620) - (777.626.788) - - (3.879.555.408) improvements
(2.438.789.617.037) - (415.448.587.578) 118.108.027.371 - (2.736.130.177.244)
Cadangan penurunan Provision for
nilai - - (9.275.617.011) - - (9.275.617.011) impairment
Nilai buku bersih 3.112.647.063.859 3.613.353.887.144 Net book value
Aset dalam penyelesaian terutama terdiri dari Assets under construction mainly comprised of the
pembangunan gedung pabrik. construction of factory building.
384 PT Garudafood Putra Putri Jaya Tbk
Page 387
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/61 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Penyusutan dialokasikan sebagai berikut: Depreciation was allocated as follows:
2025 2024
Beban pokok penjualan 334.556.142.268 323.272.303.094 Cost of sales
Beban penjualan 72.630.536.396 72.264.829.965 Selling expenses
Beban umum dan administrasi General and administrative
(Catatan 26) 18.606.348.613 19.911.454.519 expenses (Note 26)
425.793.027.277 415.448.587.578
Jumlah yang diakui dalam laporan laba rugi berkaitan Amounts recognised in the statement of profit or loss
dengan sewa: related to leases:
2025 2024
Penyusutan 43.844.414.387 43.122.659.205 Depreciation
Beban bunga 5.879.842.000 5.761.181.443 Interest expense
Beban yang berkaitan dengan Expense relating to
sewa jangka pendek 87.334.299.597 59.825.972.801 short-term leases
137.058.555.984 108.709.813.449
Rincian keuntungan pelepasan aset tetap yang Details of gains from the disposal of fixed assets
dimiliki langsung oleh Grup adalah sebagai berikut: which were directly owned by the Group are as
follows:
2025 2024
Harga jual 34.367.681.257 32.365.980.939 Proceeds
Nilai tercatat (15.228.204.496) (19.471.464.643) Carrying value
19.139.476.761 12.894.516.296
Tanah dimiliki berdasarkan Sertifikat Hak Guna Land is held under “Hak Guna Bangunan” and “Hak
Bangunan dan Hak Guna Usaha dengan masa Guna Usaha” titles, which will expire between 2026
berlaku yang akan berakhir antara tahun 2026 and 2057. The land rights are renewable.
sampai 2057. Hak atas tanah tersebut dapat
diperbaharui.
Hak atas tanah diperoleh berdasarkan Sertifikat Hak Land rights are in the form of "Hak Guna Bangunan
Guna Bangunan di atas Hak Pengelolaan Lahan di atas Hak Pengelolaan Lahan (HPL)" titles which
(HPL) yang akan berakhir pada 2038. Kontrol atas will expire in 2038. The control of the land is on the
tanah berada pada pemilik HPL, PT Kawasan HPL owner, PT Kawasan Industri Makassar
Industri Makassar (Persero). (Persero).
Pada tanggal 31 Desember 2025, harga perolehan As at 31 December 2025, the acquisition cost of
aset tetap yang telah disusutkan penuh namun masih fixed assets which have been fully depreciated
digunakan adalah sebesar Rp1.259.933.417.058 but are still being used amounts to
(2024: Rp1.195.076.302.071). Rp1,259,933,417,058 (2024:
Rp1,195,076,302,071).
Sebagian besar bangunan, mesin dan alat berat Most of the buildings, machinery and heavy
dalam penyelesaian diperkirakan akan selesai pada equipment under construction are estimated to be
tahun 2027 dengan persentase penyelesaian antara completed in 2027 with a percentage of completion
5% dan 98%. between 5% and 98%.
PT Garudafood Putra Putri Jaya Tbk 385
Page 388
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/62 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
10. ASET TETAP (lanjutan) 10. FIXED ASSETS (continued)
Pada tanggal 31 Desember 2025, aset tetap tertentu As at 31 December 2025, certain fixed assets of the
yang dimiliki oleh Grup telah diasuransikan terhadap Group are covered by insurance against loss by fire
risiko kebakaran dan risiko lainnya dengan nilai and other risks amounting to Rp7,368,878,753,548
pertanggungan sebesar Rp7.368.878.753.548 (2024: Rp6,532,677,787,667), which management
(2024: Rp6.532.677.787.667), yang menurut believes is adequate to cover losses which may
pendapat manajemen cukup untuk menutup kerugian arise.
yang mungkin timbul.
Berdasarkan peninjauan atas aset tetap pada akhir Based on the review of the fixed assets at the year
tahun, manajemen berkeyakinan bahwa tidak end, management believes that no provision for
diperlukan penyisihan penurunan nilai aset tetap. fixed assets impairment is necessary.
Pada tanggal 31 Desember 2025 dan 2024, tidak ada As at 31 December 2025 and 2024, there are no
aset tetap yang dijaminkan untuk pinjaman. specific fixed assets pledged as collateral for loans.
11. PENYERTAAN SAHAM LANGSUNG 11. DIRECT INVESTMENT IN SHARES
Penyertaan saham langsung terdiri dari investasi The direct investment in shares consists of
pada entitas asosiasi yang dibukukan dengan investments in associates which are accounted for
metode ekuitas: under the equity method:
2025 2024
Persentase Persentase
kepemilikan/ kepemilikan/
Percentage of Jumlah/ Percentage of Jumlah/
ownership (%) Amount ownership (%) Amount
PT Garuda Elang Nusantara 37,00 28.283.813.739 37,00 21.359.111.815
Garuda Polyflex Foods Pvt. Ltd. 16,41 22.892.055.961 16,41 22.892.055.961
PT Hormel Garudafood Jaya 49,00 - 49,00 -
PT Bosnet Distribution Indonesia 49,70 34.535.486.822 - -
PT Kimu Andalan Nusantara 27,93 7.247.486.979 - -
92.958.843.501 44.251.167.776
Penyisihan penurunan nilai/
Provision for impairment (35.251.860.455) (22.892.055.961)
57.706.983.046 21.359.111.815
Pergerakan atas penyertaan saham langsung yang The movements of the investment in shares
dibukukan dengan metode ekuitas adalah sebagai accounted under equity method are as follows:
berikut:
2025 2024
Saldo awal 44.251.167.776 36.448.456.957 Beginning balance
Penambahan investasi 45.411.200.065 6.615.000.000 Additional investments
Bagian atas laba Equity in net earnings of
entitas asosiasi 3.296.475.660 1.187.710.819 associates
92.958.843.501 44.251.167.776
Penyisihan penurunan nilai (35.251.860.455) (22.892.055.961) Provision for impairment
57.706.983.046 21.359.111.815
386 PT Garudafood Putra Putri Jaya Tbk
Page 389
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/63 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. GOODWILL DAN ASET TAKBERWUJUD 12. GOODWILL AND OTHER INTANGIBLE ASSETS
LAINNYA
Merek/ Piranti lunak/
Goodwill Brand Software
1 Januari 2024 656.460.352.452 133.750.000.000 - 1 January 2024
Penambahan - - 55.347.064.611 Additions
Kombinasi bisnis - 122.900.000.000 - Business combination
Amortisasi - (8.755.277.779) (23.903.565.523) Amortisation
31 Desember 2024 656.460.352.452 247.894.722.221 31.443.499.088 As at 31 December 2024
Penambahan - 11.904.250.193 17.133.793.837 Additions
Amortisasi - (9.344.671.880) (15.690.933.800) Amortisation
31 Desember 2025 656.460.352.452 250.454.300.534 32.886.359.125 As at 31 December 2025
Goodwill merupakan selisih biaya perolehan atas Goodwill represents the excess of the cost of an
kepemilikan Grup terhadap nilai wajar aset neto acquisition over the fair value of the Group’s share
teridentifikasi pada saat pengakuisisian MBR pada of the net identifiable asset of MBR acquisition on
tanggal 14 Oktober 2020. 14 October 2020.
Amortisasi sebesar Rp9.344.671.880 (2024: Amortisation of Rp9,344,671,880 (2024:
Rp8.755.277.779) termasuk dalam beban penjualan Rp8,755,277,779) was included in the selling
dan amortisasi sebesar Rp15.690.933.800 (2024: expenses and amortisation of Rp15,690,933,800
Rp23.903.565.523) termasuk dalam beban pokok (2024: Rp23,903,565,523) was included in cost of
penjualan, beban penjualan dan beban umum dan sales, selling expense, and the general and
administrasi. Sisa periode amortisasi untuk merek administrative expenses. The remaining
dan peranti lunak masing-masing adalah 20 – 29 amortisation period for brand and software was 20 -
tahun dan 5 tahun. 29 years and 5 years, respectively.
Pengujian penurunan nilai goodwill Impairment tests for goodwill
Jumlah terpulihkan unit penghasil kas ditentukan The recoverable amount of a cash generating unit
berdasarkan nilai pakainya. Perhitungan ini (CGU) is determined based on value in use (VIU)
menggunakan proyeksi arus kas sebelum pajak calculations. These calculations use pre-tax cash
berdasarkan anggaran keuangan yang disetujui flow projections based on financial budgets
Manajemen yang meliputi periode lima tahun. Arus approved by the Management covering a five-year
kas yang melampaui periode lima tahun period. Cash flows beyond the five-year period are
diekstrapolasi dengan menggunakan tingkat extrapolated using the estimated growth rates
pertumbuhan yang dinyatakan di tabel berikut ini. stated in the following table. The growth rate does
Tingkat pertumbuhan tidak melebihi rata-rata tingkat not exceed the long-term average growth rate for the
pertumbuhan usaha jangka panjang di mana unit business in which the CGU operates.
penghasil kas berada.
Asumsi utama yang digunakan dalam perhitungan The key assumptions used for VIU calculations as
nilai pakai pada 31 Desember 2025 adalah sebagai at 31 December 2025 are as follows:
berikut:
Pertumbuhan penjualan Sales growth
(% Tingkat pertumbuhan tahunan) 10-19% (% annual growth rate)
Margin bruto (% pendapatan) 26-30% Gross margin (% revenue)
Tingkat pertumbuhan jangka panjang 2% Long-term growth rate
Tingkat diskonto sebelum pajak 10% Pre-tax discount rate
PT Garudafood Putra Putri Jaya Tbk 387
Page 390
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/64 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
12. GOODWILL DAN ASET TAKBERWUJUD 12. GOODWILL AND OTHER INTANGIBLE ASSETS
LAINNYA (lanjutan) (continued)
Pengujian penurunan nilai goodwill (lanjutan) Impairment tests for goodwill (continued)
Berdasarkan pengujian penurunan nilai atas goodwill Based on impairment testing of the goodwill and
dan aset takberwujud lainnya pada akhir tahun, other intangible assets at the year end,
manajemen berkeyakinan bahwa tidak diperlukan management believes that no provision for goodwill
penyisihan penurunan nilai goodwill dan aset and other intangible assets impairment is necessary
takberwujud lainnya dan peninjauan kembali and are undertaken if events or changes in
dilakukan apabila terdapat peristiwa atau perusahan circumstances indicate a potential impairment.
keadaan yang mengindikasikan adanya potensi
penurunan nilai.
13. PINJAMAN 13. BORROWINGS
2025 2024
Jangka pendek Current
Pinjaman bank: Bank borrowings:
Cerukan 7.137.811.048 - Overdraft
Pinjaman bank Short-term
jangka pendek - 2.696.210.400 bank loan
Bagian jangka pendek Current portion
dari pinjaman bank of long-term
jangka panjang 361.119.759.443 365.769.587.141 bank loans
Liabilitas sewa 33.549.637.328 27.582.038.827 Lease liabilities
401.807.207.819 396.047.836.368
Jangka panjang Non-current
Pinjaman bank 1.770.107.873.208 1.583.889.606.871 Bank borrowings
Liabilitas sewa 41.517.422.543 42.985.424.724 Lease liabilities
1.811.625.295.751 1.626.875.031.595
2.213.432.503.570 2.022.922.867.963
Dana yang diperoleh dari pinjaman jangka pendek The funds received from short-term borrowings are
digunakan untuk modal kerja dan pendanaan used for working capital and general corporate
kegiatan umum. funding.
a. Pinjaman bank jangka pendek a. Short-term bank loan
2025 2024
Rupiah/Rupiah:
PT Bank Danamon Indonesia Tbk 7.137.811.048 -
Euro/Euro:
PT Bank DBS Indonesia - 2.696.210.400
Grup telah melakukan perpanjangan fasilitas dari The Group has extended the facility from
PT Bank DBS Indonesia hingga PT Bank DBS Indonesia until 18 September
18 September 2026. Pada tanggal 31 December 2026. As of 31 December 2025, no facilities
2025, tidak ada fasilitas yang dipakai. was used.
388 PT Garudafood Putra Putri Jaya Tbk
Page 391
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/65 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PINJAMAN (lanjutan) 13. BORROWINGS (continued)
b. Pinjaman bank jangka panjang b. Long-term bank loan
2025
Ekuivalen Rp/Rp equivalent
Jumlah fasilitas
awal/ Jangka
Initial facilities Jumlah/ Jangka pendek/ panjang/
amount Total Current Non-current
Kreditur/Lender
Rupiah
PT Bank Negara Indonesia Tbk (“BNI”) 1.460.000.000.000 1.037.694.590.087 215.647.837.571 822.046.752.516
PT Bank SMBC Indonesia Tbk (dahulu/
previously) PT Bank BTPN Tbk (“SMBC”) 1.082.500.000.000 968.642.827.333 135.471.921.876 833.170.905.457
PT Bank DBS Indonesia (“DBS”) 200.000.000.000 74.890.215.231 - 74.890.215.231
PT Bank Danamon Indonesia Tbk (“Danamon”) 50.000.000.000 50.000.000.000 9.999.999.996 40.000.000.004
2.792.500.000.000 2.131.227.632.651 361.119.759.443 1.770.107.873.208
2024
Ekuivalen Rp/Rp equivalent
Jumlah fasilitas
awal/ Jangka
Initial facilities Jumlah/ Jangka pendek/ panjang/
amount Total Current Non-current
Kreditur/Lender
Rupiah
PT Bank Negara Indonesia Tbk (“BNI”) 1.710.000.000.000 874.609.869.412 260.023.025.713 614.586.843.699
PT Bank SMBC Indonesia Tbk (dahulu/
previously) PT Bank BTPN Tbk (“SMBC”) 1.082.500.000.000 1.075.049.324.600 105.746.561.428 969.302.763.172
2.792.500.000.000 1.949.659.194.012 365.769.587.141 1.583.889.606.871
Informasi lain mengenai pinjaman bank jangka Other information relating to long-term bank
panjang pada tanggal 31 Desember 2025 dan loans as at 31 December 2025 and 2024 are as
2024 adalah sebagai berikut: follows:
Jatuh tempo
Pemberi fasilitas/
pinjaman/ Maturity of Fasilitas/ Total fasilitas/ Suku bunga/ Saldo/Balance
Lenders facility Facility Total facility Interest rate 2025 2024
BNI November 2027 – September 2030 Kredit investasi/ Compounded
Investment credit 1.260.000.000.000 Indonia + 1% 837.989.884.844 874.609.869.412
BNI Desember 2030 – 2032 Kredit investasi/ Compounded
December 2030 – 2032 Invesement credit 200.000.000.000 Indonia + 0,5% 199.704.705.243 -
SMBC Oktober 2028 – 2029 Kredit investasi/
October 2028 – 2029 Investment credit 1.082.500.000.000 JIBOR + 1% 968.642.827.333 1.075.049.324.600
DBS Oktober/October 2030 Kredit investasi/ Compounded
Investment credit 200.000.000.000 Indonia + 1% 74.890.215.231 -
Danamon Desember/December 2030 Kredit investasi/
Investment credit 50.000.000.000 Fixed 7,08% 50.000.000.000 -
-
2.131.227.632.651 1.949.659.194.012
Berdasarkan perjanjian pinjaman, Grup Under the loan agreements, the Group is
diharuskan untuk memenuhi persyaratan required to comply with certain covenants, such
tertentu, seperti persyaratan rasio keuangan dan as financial ratio covenants and administrative
persyaratan administrasi. Pada tanggal 31 requirements. As at 31 December 2025, the
Desember 2025, Grup telah memenuhi semua Group had complied with all financial ratio and
persyaratan rasio keuangan dan persyaratan administration covenants required under the
administrasi yang diwajibkan dalam perjanjian loan agreements.
pinjaman.
PT Garudafood Putra Putri Jaya Tbk 389
Page 392
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/66 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. PINJAMAN (lanjutan) 13. BORROWINGS (continued)
c. Liabilitas sewa c. Lease liabilities
Pembayaran sewa pembiayaan minimum di Future minimum lease payments under finance
masa mendatang, serta nilai kini atas leases together with the present value of the
pembayaran minimum sewa pembiayaan pada minimum lease payments as of 31 December
tanggal 31 Desember 2025 dan 2024 adalah 2025 and 2024 were as follows:
sebagai berikut:
2025 2024
Liabilitas sewa bruto - Gross finance liabilities -
pembayaran sewa minimum lease liabilities
Tidak lebih dari satu tahun 38.429.699.016 30.735.943.384 No later than one year
Lebih dari satu tahun dan Later than one year and no later
kurang dari lima tahun 44.927.548.595 48.105.836.580 than five years
Lebih dari lima tahun 66.666.667 400.791.790 Later than five years
83.423.914.278 79.242.571.754
Beban keuangan di masa Future finance charges
depan atas liabilitas sewa (8.356.854.407) (8.675.108.203) on lease liabilities
Nilai kini liabilitas sewa 75.067.059.871 70.567.463.551 Present value of lease liabilities
Nilai kini liabilitas sewa Present value of lease
adalah sebagai berikut: liabilities is as follows:
Tidak lebih dari satu tahun 33.549.637.328 27.582.038.827 No later than one year
Lebih dari satu tahun dan Later than one year and
kurang dari lima tahun 41.462.143.759 42.611.016.837 no later than five years
Lebih dari lima tahun 55.278.784 374.407.887 Later than five years
75.067.059.871 70.567.463.551
Bagian lancar (33.549.637.328) (27.582.038.827) Current portion
Bagian tidak lancar 41.517.422.543 42.985.424.724 Non-current portion
14. UTANG USAHA 14. TRADE PAYABLES
2025 2024
Pihak berelasi (Catatan 28): Related parties (Note 28):
- Rupiah 158.237.866.367 148.471.748.164 Rupiah -
Pihak ketiga: Third parties:
- Rupiah 1.283.304.112.129 1.167.132.375.107 Rupiah -
- Mata uang asing 33.657.318.656 34.503.069.923 Foreign currencies -
1.316.961.430.785 1.201.635.445.030
1.475.199.297.152 1.350.107.193.194
Lihat Catatan 30 untuk rincian saldo dalam mata Refer to Note 30 for details of balances in foreign
uang asing. currencies.
390 PT Garudafood Putra Putri Jaya Tbk
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Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/67 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. AKRUAL DAN PROVISI 15. ACCRUALS AND PROVISION
2025 2024
Iklan dan promosi 331.596.818.495 361.786.070.786 Advertising and promotion
Cadangan pajak 29.781.048.931 25.907.228.602 Tax reserve
Listrik dan telepon 18.775.390.956 16.197.534.723 Electricity and telephone
Pemeliharaan 10.304.229.441 12.738.261.268 Maintenance
Tenaga ahli 7.927.558.943 8.587.967.577 Professional fees
Pengiriman dan jasa logistik 7.685.590.875 13.404.239.432 Freight and logistic fees
Pelatihan dan seminar 3.933.427.546 5.350.581.797 Training and seminars
Bunga 3.566.026.504 4.598.602.978 Interest
Sewa 3.457.214.052 3.703.715.408 Rental
Penelitian 2.689.378.122 3.367.120.346 Research
Lain-lain 38.584.877.181 15.989.943.749 Others
458.301.561.046 471.631.266.666
Lihat Catatan 30 untuk rincian saldo dalam mata Refer to Note 30 for details of balances in foreign
uang asing. currencies.
16. LIABILITAS IMBALAN KERJA 16. EMPLOYEE BENEFIT OBLIGATIONS
2025 2024
Liabilitas imbalan kerja Short-term employee benefit
jangka pendek 256.306.290.307 207.440.645.423 obligations
Liabilitas imbalan kerja Long-term employee benefit
jangka panjang 153.119.980.997 111.768.169.844 obligations
409.426.271.304 319.208.815.267
Imbalan kerja karyawan jangka pendek Short-term employee benefits
Liabilitas imbalan kerja karyawan jangka pendek Short-term employee benefits represent accrued
merupakan akrual tunjangan hari raya keagamaan, religious holiday allowances, bonuses and
bonus dan biaya karyawan. employee costs.
Liabilitas imbalan pascakerja Post-employment benefits
Liabilitas imbalan pascakerja untuk tahun-tahun yang The employee benefits obligation for the years
berakhir pada 31 Desember 2025 dan 2024 dihitung ended 31 December 2025 and 2024 were calculated
oleh Kantor Konsultan Aktuaria Steven & Mourits by Kantor Konsultan Aktuaria Steven & Mourits in its
dalam laporannya menggunakan metode “Projected report using the “Projected Unit Credit” by
Unit Credit” dengan mempertimbangkan beberapa considering a number of assumptions as follows:
asumsi sebagai berikut:
2025 2024
Tingkat diskonto per tahun 6,50% - 6,60% 6,80% - 7,10% Annual discount rate
Kenaikan gaji di masa depan 5,50% - 6,00% 5,50% - 6,00% Future salary increase
Usia pensiun 55 tahun/years 55 tahun/years Retirement age
Tabel Mortalitas Indonesia Indonesian Mortality Table
(“TMI”) TMI 2019 TMI 2019 (“TMI”)
Tingkat cacat 10% dari TMI 2019/ 10% dari TMI 2019/ Disability rate
10% from TMI 2019 10% from TMI 2019
PT Garudafood Putra Putri Jaya Tbk 391
Page 394
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/68 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Liabilitas imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Liabilitas imbalan pascakerja untuk tahun-tahun yang The employee benefits obligation for the years
berakhir pada 31 Desember 2025 dan 2024 dihitung ended 31 December 2025 and 2024 were calculated
oleh Kantor Konsultan Aktuaria Steven & Mourits by Kantor Konsultan Aktuaria Steven & Mourits in its
dalam laporannya menggunakan metode “Projected report using the “Projected Unit Credit” by
Unit Credit” dengan mempertimbangkan beberapa considering a number of assumptions as follows:
asumsi sebagai berikut: (lanjutan) (continued)
2025 2024
Tingkat pengunduran diri 5% - 6% per tahun hingga 5% - 6% per tahun hingga Resignation rate
usia 25 tahun dan menurun usia 25 tahun dan menurun
secara linier sampai 1% secara linier sampai 1%
per tahun pada usia 45 per tahun pada usia 45
tahun dan 3% per tahun tahun dan 3% per tahun
pada usia 35 tahun dan pada usia 35 tahun dan
seterusnya/5% - 6% seterusnya/5% - 6%
per annum up to age per annum up to age
25 years old and 25 years old and
reducing linearly to reducing linearly to
1% per annum at 1% per annum at
age 45 years old age 45 years old
and 3% per annum and 3% per annum
at age 35 years old at age 35 years old
and thereafter and thereafter
Liabilitas imbalan pascakerja yang diakui di laporan The post-employment benefits obligations
posisi keuangan konsolidasian adalah sebagai recognised in the consolidated statements of
berikut: financial position are as follows:
2025 2024
Nilai kini kewajiban 532.403.992.532 458.475.662.364 Present value of obligation
Nilai wajar aset program (379.346.222.640) (346.707.492.520) Fair value of plan assets
Efek penggunaan Effect of application
batasan aset 62.211.105 - of asset ceiling
153.119.980.997 111.768.169.844
Mutasi dari nilai kini kewajiban adalah sebagai The movement of present value of obligation is as
berikut: follows:
2025 2024
Saldo awal 458.475.662.364 368.083.885.181 Beginning balance
Liabilitas yang diambil alih Liabilities assumed in a
melalui kombinasi bisnis - 55.812.244.000 business combination
Beban jasa kini 71.040.972.550 70.584.460.933 Current service cost
Beban jasa lalu 46.244.782 (9.838.148.000) Past service cost
Beban bunga 30.316.787.266 27.086.529.476 Interest cost
Mutasi karyawan neto (1.758.770.996) 3.914.108.486 Employee mutation net
Pembayaran imbalan kerja Payment of benefit from
dari aset program (53.983.467.026) (37.846.549.196) plan asset
Kerugian/(keuntungan) aktuarial Actuarial loss/(gain)
yang diakui pada penghasilan recognised in other
komprehensif lainnya 28.266.563.592 (19.320.868.516) comprehensive income
Saldo akhir 532.403.992.532 458.475.662.364 Ending balance
392 PT Garudafood Putra Putri Jaya Tbk
Page 395
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/69 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Liabilitas imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Keuntungan aktuarial yang diakui pada pendapatan Actuarial gains recognised in other comprehensive
komprehensif lainnya adalah sebagai berikut: income are as follows:
2025 2024
Perubahan dalam Changes in financial
asumsi finansial 28.418.087.338 (5.510.332.601) assumptions
Penyesuaian pengalaman (151.523.746) (13.810.535.915) Experience adjustments
Imbal hasil aset program,
tidak termasuk pendapatan Return on plan asset,
bunga (1.984.857.134) 14.439.385.535 excluding interest income
Perubahaan dampak batas Changes in effect of
atas aset, tidak termasuk asset ceiling,
bunga neto 57.794.117 (99.585.000) excluding net interest
26.339.500.575 (4.981.067.981)
Perubahan nilai wajar aset program adalah sebagai The changes in the fair value of plan assets are as
berikut: follows:
2025 2024
Nilai wajar aset program Fair value of plan assets at
awal tahun 346.707.492.520 345.860.131.181 beginning of year
Nilai wajar aset program Fair value of plan assets
yang diambil alih acquired in a business
melalui kombinasi bisnis - 3.429.301.000 combination
Iuran pemberi kerja 59.800.000.000 26.330.000.000 Employer’s contribution
Pembayaran manfaat dari Payment of benefit from
aset program (53.969.347.026) (37.846.549.196) plan asset
Pengukuran kembali:
Imbal hasil aset program, Remeasurements:
tidak termasuk pendapatan Return on plan asset,
bunga 1.984.857.134 (14.439.385.535) excluding interest income
Penghasilan bunga dari Interest income on
aset program 24.823.220.012 23.373.995.070 plan asset
Saldo akhir 379.346.222.640 346.707.492.520 Ending balance
Aset program terdiri dari: Plan assets comprise the following:
2025 2024
Kas dan setara kas 16.713.638.912 14.850.518.016 Cash and cash equivalents
Instrumen saham 4.178.409.728 3.712.629.504 Equity instruments
Reksadana - Pasar uang 190.521.464.000 173.751.577.000 Mutual fund - Money market
Reksadana - Pendapatan tetap 155.657.190.000 142.825.253.000 Mutual fund - Fixed income
Reksadana - Saham 12.275.520.000 11.567.515.000 Mutual fund - Equity
Saldo akhir 379.346.222.640 346.707.492.520 Ending balance
Durasi rata-rata tertimbang dari nilai kini kewajiban The weighted average duration of the present value
imbalan kerja karyawan di akhir periode pelaporan of employee benefits obligation at the end of
berkisar antara 10,66 tahun sampai 13,98 tahun pada the reporting period is within a range of 10.66 years
tahun 2025. to 13.98 years in 2025.
PT Garudafood Putra Putri Jaya Tbk 393
Page 396
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/70 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
16. LIABILITAS IMBALAN KERJA (lanjutan) 16. EMPLOYEE BENEFIT OBLIGATIONS (continued)
Liabilitas imbalan pascakerja (lanjutan) Post-employment benefits (continued)
Pada tanggal 31 Desember 2025 dan 2024, analisa As at 31 December 2025 and 2024, the maturity
profil jatuh tempo atas pembayaran imbalan yang analysis of the undiscounted benefit payments of
tidak didiskontokan atas liabilitas imbalan kerja the defined benefit pension obligation are as follows:
pensiun adalah sebagai berikut:
2025 2024
1 tahun 30.004.019.148 33.066.667.607 1 year
2 – 5 tahun 141.398.119.735 116.127.681.164 2 – 5 years
6 – 10 tahun 279.922.076.887 230.345.413.938 6 – 10 years
Lebih dari 10 tahun 675.980.768.171 595.149.179.992 More than 10 years
1.127.304.983.941 974.688.942.701
Melalui program imbalan pastinya, Grup terekspos Through its defined benefit pension plans, the
dengan beberapa risiko, yang dirincikan sebagai Group is exposed to a number of risks, which are
berikut: detailed below:
a. Risiko tingkat suku bunga: liabilitas imbalan kerja a. Interest rate risk: The defined benefit obligation
pasti yang dihitung berdasarkan PSAK 219 calculated under SFAS 219 uses a discount rate
menggunakan tingkat suku bunga atas imbal on bond yields. If bond yields fall, the defined
hasil obligasi. Apabila imbal hasil obligasi turun, benefit will tend to increase.
imbalan pasti cenderung akan naik.
b. Risiko inflasi gaji: Peningkatan aktual yang lebih b. Salary inflation risk: Higher actual increase than
tinggi dibandingkan ekspektasi kenaikan gaji expected increase in salary will increase the
akan berdampak pada kenaikan pada liabilitas defined benefit obligation.
imbalan kerja pasti.
Tabel berikut menunjukkan sensitivitas atas The following table demonstrates the sensitivity to a
kemungkinan perubahan satu poin persentase dalam reasonably possible change in one percentage point
tingkat diskonto yang diasumsikan pada tanggal in the assumed discount rate as of
31 Desember 2025 dan 2024, akan memiliki dampak 31 December 2025 and 2024 would have the
sebagai berikut: following effects:
2025
Perubahan Kenaikan Penurunan
asumsi/ asumsi/ asumsi/
Change in Increase in Decrease in
assumption assumption assumption
Tingkat bunga diskonto 1% (38.666.353.308) 43.456.960.112 Discount rate
Tingkat kenaikan gaji 1% 44.980.338.147 (40.646.586.321) Salary growth rate
2024
Perubahan Kenaikan Penurunan
asumsi/ asumsi/ asumsi/
Change in Increase in Decrease in
assumption assumption assumption
Tingkat bunga diskonto 1% (34.977.560.805) 36.397.167.480 Discount rate
Tingkat kenaikan gaji 1% 37.969.716.746 (36.899.386.766) Salary growth rate
394 PT Garudafood Putra Putri Jaya Tbk
Page 397
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/71 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. EKUITAS 17. EQUITY
Susunan pemegang saham dan kepemilikan saham The Company’s shareholders and their
Perusahaan pada tanggal 31 Desember 2025 dan corresponding share ownership as of
2024 adalah sebagai berikut: 31 December 2025 and 2024 are as follows:
2025
Jumlah Persentase Total modal
saham/ kepemilikan/ saham/
Number of Percentage of Total share
Pemegang Saham shares ownership capital Shareholders
HSBC CMB S/A Hormel Food 11.133.317.364 30,173% 222.666.347.280 HSBC CMB S/A Hormel Food
Kusumo Dewiningrum Sunjoto 3.572.194.700 9,681% 71.443.894.000 Kusumo Dewiningrum Sunjoto
Pangayoman Adi Soenjoto 3.497.823.771 9,480% 69.956.475.420 Pangayoman Adi Soenjoto
Sudhamek Agoeng Waspodo Sudhamek Agoeng Waspodo
Soenjoto 3.196.042.250 8,662% 63.920.845.000 Soenjoto
Rahajoe Dewiningroem Soenjoto 2.761.732.296 7,485% 55.234.645.920 Rahajoe Dewiningroem Soenjoto
Juniastuti 1.939.001.548 5,255% 38.780.030.960 Juniastuti
Hartono Atmadja 510.173.030 1,383% 10.203.460.600 Hartono Atmadja
Hardianto Atmadja 403.283.122 1,093% 8.065.662.440 Hardianto Atmadja
Paulus Tedjosutikno 9.375.000 0,025% 187.500.000 Paulus Tedjosutikno
Fransiskus Johny Soegiarto 9.375.000 0,025% 187.500.000 Fransiskus Johny Soegiarto
Johannes Setiadharma 6.364.500 0,017% 127.290.000 Johannes Setiadharma
Ruli Setiawan S L Tobing 19.000 0,000% 380.000 Ruli Setiawan S L Tobing
Masyarakat (masing-masing Public (each below
pemilikan di bawah 5%) 9.838.899.274 26,666% 196.777.985.480 5% ownership)
Sub-total 36.877.600.855 99,945% 737.552.017.100 Sub-total
Saham treasuri 20.300.600 0,055% 406.012.000 Treasury shares
36.897.901.455 100,000% 737.958.029.100
2024
Jumlah Persentase Total modal
saham/ kepemilikan/ saham/
Number of Percentage of Total share
Pemegang Saham shares ownership capital Shareholders
HSBC CMB S/A Hormel Food 11.133.317.364 30,173% 222.666.347.280 HSBC CMB S/A Hormel Food
PT Tudung Putra Putri Jaya 3.702.410.200 10,034% 74.048.204.000 PT Tudung Putra Putri Jaya
Kusumo Dewiningrum Sunjoto 3.250.224.200 8,809% 65.004.484.000 Kusumo Dewiningrum Sunjoto
Pangayoman Adi Soenjoto 3.152.672.900 8,544% 63.053.458.000 Pangayoman Adi Soenjoto
Sudhamek Agoeng Waspodo Sudhamek Agoeng Waspodo
Soenjoto 2.966.652.250 8,040% 59.333.045.000 Soenjoto
Rahajoe Dewiningroem Soenjoto 2.434.018.300 6,597% 48.680.366.000 Rahajoe Dewiningroem Soenjoto
Hartono Atmadja 489.092.700 1,326% 9.781.854.000 Hartono Atmadja
Hardianto Atmadja 353.576.100 0,958% 7.071.522.000 Hardianto Atmadja
Soeharto Sunjoto 291.801.310 0,791% 5.836.026.200 Soeharto Sunjoto
Fransiskus Johny Soegiarto 9.375.000 0,025% 187.500.000 Fransiskus Johny Soegiarto
Paulus Tedjosutikno 9.375.000 0,025% 187.500.000 Paulus Tedjosutikno
Johannes Setiadharma 6.364.500 0,017% 127.290.000 Johannes Setiadharma
Masyarakat (masing-masing Public (each below
pemilikan dibawah 5% 9.079.029.931 24,607% 181.580.598.620 5% ownership)
Sub-total 36.877.909.755 99,946% 737.558.195.100 Sub-total
Saham treasuri 19.991.700 0,054% 399.834.000 Treasury shares
36.897.901.455 100,000% 737.958.029.100
Saham treasuri Treasury shares
Perusahaan telah melakukan pembelian kembali The Company has re-purchased the Company’s
saham Perusahaan yang beredar (saham treasuri) shares in 2025 and 2024 of 308,900 and 5,246,800
pada tahun 2025 dan 2024 sebanyak 308.900 dan shares with acquisition costs amounting to
5.246.800 saham dengan harga perolehan sebesar Rp125,032,603 and Rp2,246,403,813 accordingly,
Rp125.032.603 dan Rp2.246.403.813 yang disajikan which is presented as “Treasury shares” in the
sebagai akun “Saham treasuri” pada laporan posisi consolidated statements of financial position and
keuangan dan perubahan ekuitas konsolidasian. statements of changes in equity.
PT Garudafood Putra Putri Jaya Tbk 395
Page 398
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/72 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. EKUITAS (lanjutan) 17. EQUITY (continued)
Saham treasuri (lanjutan) Treasury shares (continued)
Pembelian kembali saham Perusahaan tidak Re-purchase of the Company’s shares did not result
menyebabkan penarikan saham tersebut dan saham in the retirement of the shares and such shares have
tersebut tidak memiliki hak suara. no voting rights.
Pada tahun 2024, entitas anak (MBR) melakukan In 2024, the subsidiary (MBR) repurchased the MBR
pembelian kembali saham MBR yang telah shares that have been issued and listed on the
ditempatkan dan terdaftar pada Bursa Efek Indonesia Indonesia Stock Exchange of 5,988,400 shares with
sebanyak 5.988.400 lembar saham dengan nilai a total value of Rp7,485,654,000, at an average
sebesar Rp7.485.654.000, dengan harga rata-rata price of Rp1,250 per share. On 18 September 2024,
Rp1.250 per lembar saham. Pada tanggal MBR announced to the public its plan to transfer the
18 September 2024, MBR mengumumkan kepada shares resulting from the MBR's buyback, totaling
publik tentang rencana pengalihan saham hasil 5,988,400 treasury shares, by selling them to certain
pembelian kembali MBR dengan jumlah sebanyak parties amounting to Rp8,982,600,000. The
5.988.400 lembar saham treasuri dengan cara difference between the repurchase price and the
melakukan penjualan kepada pihak tertentu sebesar selling price are recorded as transactions with non-
Rp8.982.600.000. Perbedaan antara harga controlling interest.
pembelian kembali dan harga penjualan dicatat
sebagai transaksi dengan kepentingan
nonpengendali.
18. TAMBAHAN MODAL DISETOR 18. ADDITIONAL PAID-IN CAPITAL
Tambahan modal disetor Perusahaan pada tanggal The Company’s additional paid-in capital as at
31 Desember 2025 dan 2024 adalah sebagai berikut: 31 December 2025 and 2024 is as follows:
2025 2024
Tambahan modal disetor - Additional paid-in capital -
Penawaran Umum Perdana 896.048.923.396 896.048.923.396 Initial Public Offering
Differences in value of
Selisih nilai transaksi dengan transaction with entities
entitas sepengendali (106.564.313.323) (106.564.313.323) under common control
Differences between the
Selisih antara nilai tercatat carrying amount and the
dan imbalan penjualan consideration on sale
saham treasuri 114.548.969.821 114.548.969.821 of treasury shares
Lain-lain 6.462.992.006 6.462.992.006 Others
910.496.571.900 910.496.571.900
396 PT Garudafood Putra Putri Jaya Tbk
Page 399
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/73 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. DIVIDEN TUNAI 19. CASH DIVIDENDS
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Meeting of
Tahunan tanggal 24 April 2025, para pemegang Shareholders held on 24 April 2025, the
saham menyetujui dividen tunai untuk tahun 2024 shareholders have approved the distribution of a
sebesar Rp350.337.208.123 atau sebesar cash dividend for the 2024 financial year amounting
Rp9,5/lembar saham. Dividen tunai telah dibayarkan to Rp350,337,208,123 or Rp9.5/share. The cash
pada tanggal 21 Mei 2025. dividend has been paid on 21 May 2025.
Berdasarkan Rapat Umum Pemegang Saham Based on the Annual General Meeting of
Tahunan tanggal 30 April 2024, para pemegang Shareholders held on 30 April 2024, the
saham menyetujui dividen tunai untuk tahun 2023 shareholders have approved the distribution of a
sebesar Rp331.916.273.595 atau sebesar cash dividend for the 2023 financial year amounting
Rp9/lembar saham. Dividen tunai telah dibayarkan to Rp331,916,273,595 or Rp9/share. The cash
pada tanggal 21 Mei 2024. dividend has been paid on 21 May 2024.
20. SALDO LABA DICADANGKAN 20. APPROPRIATED RETAINED EARNINGS
Berdasarkan Undang-Undang Perseroan Terbatas, Under Indonesian Company Law, companies are
perusahaan diharuskan untuk membuat penyisihan required to set up a statutory reserve amounting to
cadangan wajib hingga sekurang-kurangnya 20% at least 20% of the company’s issued and paid up
dari jumlah modal yang ditempatkan dan disetor capital.
penuh.
Pada tanggal 22 April 2025, melalui Rapat Umum On 22 April 2025, through the Annual General
Pemegang Saham Tahunan, Perusahaan Meeting of Shareholders, the Company increased
meningkatkan saldo laba dicadangkan sebesar its appropriated retained earnings by
Rp 2.000.000.000, sehinga saldo laba dicadangkan Rp 2,000,000,000, accordingly the balance of the
Perusahaan pada tanggal 31 Desember 2025 adalah appropriated retained earnings reserve of the
sebesar Rp 21.000.000.000 (31 Desember 2024: Rp Company as at 31 December 2025 amounted to
19.000.000.000). Rp 21,000,000,000 (31 December 2024:
Rp 19,000,000,000).
21. TRANSAKSI DENGAN KEPENTINGAN 21. TRANSACTIONS WITH NON-CONTROLLING
NONPENGENDALI INTERESTS
Pada tanggal 4 Maret 2025, Perusahaan On 4 March 2025, the Company acquired 0.82%
mengakuisisi 0,82% saham (9.058.699 lembar shares (9,058,699 shares) of the subsidiary (SNS)
saham) entitas anak (SNS) dengan imbalan yang with the consideration paid amounting to
dibayarkan sejumlah Rp3.623.479.600. Saat ini, Rp3,623,479,600. The Group now holds 91.09% of
Grup memiliki 91,09% modal saham SNS. Jumlah the equity share capital of SNS. The carrying
tercatat dari kepentingan non-pengendali SNS pada amount of the non-controlling interest in SNS on the
tanggal akusisi adalah Rp549.680.222.754. Grup date of acquisition was Rp549,680,222,754. The
mengeliminasi kepentingan non-pengendali sebesar Group derecognised non-controlling interest of
Rp4.507.377.827 dan mencatat kenaikan pada Rp4,507,377,827 and recorded a decrease in equity
ekuitas yang diatribusikan kepada pemilik induk attributable to owners of the parent of
perusahaan sebesar Rp883.898.227 sebagai Rp883,898,227 as transactions with non-controlling
transaksi dengan kepentingan nonpengendali. interests.
Pada tanggal 1 April 2024, Perusahaan mengakuisisi On 1 April 2024, the Company acquired the
sisa 37,01% saham (9.059.777 lembar saham) remaining 37.01% shares (9,059,777 shares) of the
entitas anak (TRMS) dengan imbalan yang subsidiary (TRMS) with the consideration paid
dibayarkan sejumlah Rp210.000.000.000. Saat ini, amounting to Rp210,000,000,000. The Group now
Grup memiliki 100% modal saham TRMS. Jumlah holds 100% of the equity share capital of TRMS. The
tercatat dari kepentingan non-pengendali TRMS carrying amount of the non-controlling interest in
pada tanggal akuisisi adalah Rp172.082.303.267. TRMS on the date of acquisition was
Grup mengeliminasi kepentingan non-pengendali Rp172,082,303,267. The Group derecognised non-
sebesar Rp172.082.303.267 dan mencatat controlling interest of Rp172,082,303,267 and
penurunan pada ekuitas yang diatribusikan kepada recorded a decrease in equity attributable to owners
pemilik induk perusahaan sebesar of the parent of Rp37,917,696,733 as transactions
Rp37.917.696.733 sebagai transaksi dengan with non-controlling interests.
kepentingan nonpengendali.
PT Garudafood Putra Putri Jaya Tbk 397
Page 400
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/74 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. TRANSAKSI DENGAN KEPENTINGAN 21. TRANSACTIONS WITH NON-CONTROLLING
NONPENGENDALI (lanjutan) INTERESTS (continued)
Pada tanggal 25 Juni 2024, Perusahaan On 25 June 2024, the Company acquired 34%
mengakuisisi 34% saham (348.500.000 lembar shares (348,500,000 shares) of the subsidiary
saham) entitas anak (SNS) dengan imbalan yang (SNS) with the consideration paid amounting to
dibayarkan sejumlah Rp200.000.000.000. Saat ini, Rp200,000,000,000. The Group now holds 89.70%
Grup memiliki 89,70% modal saham SNS. Jumlah of the equity share capital of SNS. The carrying
tercatat dari kepentingan non-pengendali SNS pada amount of the non-controlling interest in SNS on the
tanggal akuisisi adalah Rp415.407.499.877. Grup date of acquisition was Rp415,407,499,877. The
mengeliminasi kepentingan non-pengendali sebesar Group derecognised non-controlling interest of
Rp141.238.549.958 dan mencatat penurunan pada Rp141.238.549.958 and recorded a decrease in
ekuitas yang diatribusikan kepada pemilik induk equity attributable to owners of the parent of
perusahaan sebesar Rp58.761.450.042 sebagai Rp58,761,450,042 as transactions with non-
transaksi dengan kepentingan nonpengendali. controlling interests.
22. KEPENTINGAN NONPENGENDALI 22. NON-CONTROLLING INTERESTS
Rincian kepentingan nonpengendali atas ekuitas Details of non-controlling interests in the equity of
entitas anak yang dikonsolidasi adalah sebagai consolidated subsidiaries are as follows:
berikut:
Laba/(rugi) tahun berjalan
Kepentingan nonpengendali atribusian kepada
pada aset neto entitas anak/ kepentingan nonpengendali/
Non-controlling interest Profit/(loss) for the year attributable
in net assets of subsidiaries to non-controlling interest
2025 2024 2025 2024
PT Sinarniaga Sejahtera (“SNS”) 49.577.304.089 51.579.470.192 5.972.769.347 5.163.326.582
PT Mulia Boga Raya Tbk (“MBR”) 348.667.732.981 312.964.024.911 60.886.298.916 49.836.566.294
PT Garuda Beverage Sukses (“GBS”) 8.581.477.866 7.798.468.685 852.848.163 9.195.063.175
PT Garuda Sehat Jaya (“GSJ”) - 129.011.154 (129.011.153) (1.470.988.846)
406.826.514.936 372.470.974.942 67.582.905.273 62.723.967.205
Berikut adalah ringkasan informasi keuangan entitas Set out below is the summarised financial
anak dari Grup yang memiliki kepentingan information for the Group’s material subsidiaries that
nonpengendali yang material terhadap Grup. have non-controlling interests that are material to
the Group.
Ringkasan laporan posisi keuangan: Summarised statements of financial positions:
2025
SNS MBR GBS GSJ
Aset/Assets
Aset lancar/Current assets 1.817.658.683.711 756.232.840.845 350.530.982.362 4.353.547.066
Aset tidak lancar/Non-current assets 519.333.377.521 495.249.039.880 409.307.092.899 12.156.809.214
2.336.992.061.232 1.251.481.880.725 759.838.075.261 16.510.356.280
Liabilitas/Liabilities
Liabilitas lancar/Current liabilities 1.674.544.210.929 404.740.713.527 309.009.097.997 22.995.197.925
Liabilitas tidak lancar/Non-current liabilities 99.092.603.303 1.653.732.408 236.644.409.237 -
1.773.636.814.232 406.394.445.935 545.653.507.234 22.995.197.925
Kepentingan nonpengendali/
Non-controlling interest 49.577.304.089 348.667.732.981 8.581.477.866 -
Aset bersih/Net assets 513.777.942.911 496.419.701.809 205.603.090.161 (6.484.841.645)
398 PT Garudafood Putra Putri Jaya Tbk
Page 401
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/75 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. KEPENTINGAN NONPENGENDALI (lanjutan) 22. NON-CONTROLLING INTERESTS (continued)
2024
SNS MBR GBS GSJ
Aset/Assets
Aset lancar/Current assets 1.733.860.672.109 675.847.013.685 332.197.599.947 7.911.999.002
Aset tidak lancar/Non-current assets 424.373.768.991 298.210.842.831 405.451.896.143 10.576.021.369
2.158.234.441.100 974.057.856.516 737.649.496.090 18.488.020.371
Liabilitas/Liabilities
Liabilitas lancar/Current liabilities 1.579.200.528.125 231.156.952.579 376.482.342.535 18.165.492.485
Liabilitas tidak lancar/Non-current liabilities 42.577.996.124 3.033.175.336 176.207.927.106 -
1.621.778.524.249 234.190.127.915 552.690.269.641 18.165.492.485
Kepentingan nonpengendali/
Non-controlling interest 51.579.470.192 312.964.024.911 7.798.468.685 129.011.154
Aset bersih/Net assets 484.876.446.659 426.903.703.690 177.160.757.764 193.516.732
Ringkasan laporan laba rugi dan penghasilan Summarised statements of profit or loss and other
komprehensif lain: comprehensive income:
2025
SNS MBR GBS GSJ
Penjualan bersih/Net sales 12.923.939.795.055 1.506.300.329.890 1.181.748.368.847 6.124.365.877
Laba/(rugi) tahun berjalan/Profit/(loss) for the year 65.754.101.688 179.446.799.045 43.214.636.472 (6.807.369.531)
Rugi komprehensif lain
tahun berjalan, setelah pajak/
Other comprehensive
loss for the year, net of tax (4.599.771.540) (1.102.092.869) (3.615.850.220) -
Jumlah penghasilan/(rugi) komprehensif
tahun berjalan/Total comprehensive
income/(loss) for the year 61.154.330.148 178.344.706.176 39.598.786.252 (6.807.369.531)
Jumlah (rugi)/penghasilan komprehensif yang
diatribusikan kepada kepentingan non-
pengendali entitas anak/Total comprehensive
(loss)/income attributable to the subsidiaries
non-controlling interest 5.557.290.126 60.512.358.806 783.009.181 (129.011.153)
Dividen yang dibayarkan kepada kepentingan
nonpengendali entitas anak/Dividend paid to
the subsidiaries non-controlling interest 3.052.078.402 24.808.650.737 - -
2024
SNS MBR GBS GSJ
Penjualan bersih/Net sales 11.962.826.491.987 1.264.335.961.440 1.225.403.989.928 5.559.286.291
Laba/(rugi) tahun berjalan/Profit/(loss) for the year 68.800.231.743 146.880.537.264 118.589.887.130 (3.677.472.114)
Penghasilan/(rugi) komprehensif lain
tahun berjalan, setelah pajak/
Other comprehensive income/
(loss) for the year, net of tax 3.153.777.120 217.286.925 (2.946.539.560) -
Jumlah penghasilan/(rugi) komprehensif
tahun berjalan/Total comprehensive
income/(loss) for the year 71.954.008.863 147.097.824.189 115.643.347.570 (3.677.472.114)
Jumlah penghasilan/(rugi) komprehensif yang
diatribusikan kepada kepentingan non-
pengendali entitas anak/Total comprehensive
income/(loss) attributable to the subsidiaries
non-controlling interest 6.268.140.202 49.910.291.748 8.128.986.942 (1.470.988.846)
Dividen yang dibayarkan kepada kepentingan
nonpengendali entitas anak/Dividend paid to
the subsidiaries non-controlling interest - 26.971.456.200 - -
PT Garudafood Putra Putri Jaya Tbk 399
Page 402
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/76 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. KEPENTINGAN NONPENGENDALI (lanjutan) 22. NON-CONTROLLING INTERESTS (continued)
Ringkasan laporan arus kas: Summarised statements of cash flows:
2025
SNS MBR GBS GSJ
Arus kas bersih yang diperoleh dari/
(digunakan untuk) aktivitas operasi/Net cash
flows generated/(used in) from operating activities 39.630.858.576 214.546.204.095 42.099.387.523 (4.363.782.825)
Arus kas bersih yang digunakan untuk
aktivitas investasi/Net cash flows used in
investing activities (67.264.927.929) (170.706.173.879) (27.634.137.731) (1.500.000.000)
Arus kas bersih yang (digunakan untuk)/
diperoleh dari aktivitas pendanaan/Net cash
flows (used in)/generated from financing
activities 3.911.608.445 (73.124.999.987) 63.076.555.335 1.759.053.900
(Penurunan)/kenaikan bersih kas dan setara kas/
Net (decrease)/increase in cash and
Cash equivalents (23.722.460.908) (29.284.969.771) 77.541.805.127 (4.104.728.925)
Kas dan setara kas pada awal tahun/
Cash and cash equivalents at beginning of year 56.725.423.562 288.060.198.929 76.287.470.875 5.277.396.679
Kas dan setara kas pada akhir tahun/
Cash and cash equivalents at end of year 33.002.962.654 258.775.229.158 153.829.276.002 1.172.667.754
2024
SNS MBR GBS GSJ
Arus kas bersih yang diperoleh dari/
(digunakan untuk) dari aktivitas operasi/Net cash
flows generated/(used in) from operating activities 71.466.842.757 328.266.036.369 179.736.952.590 (4.106.490.809)
Arus kas bersih yang (digunakan untuk)/
diperoleh dari aktivitas investasi/Net cash
flows (used in)/generated from investing
activities (69.979.020.752) (114.752.254.429) (62.708.854.879) (10.648.921.193)
Arus kas bersih yang digunakan untuk
aktivitas pendanaan/Net cash flows
used in financing activities (27.962.291.286) (78.003.054.000) (182.177.100.333) 20.032.808.681
(Penurunan)/kenaikan bersih kas setara kas/
Net (decrease)/increase in cash and
cash equivalents (26.474.469.281) 135.510.727.940 (65.149.002.622) 5.277.396.679
Kas dan setara kas pada awaltahun/
Cash and cash equivalents at beginning of year 83.199.892.843 152.549.470.989 141.436.473.497 -
Kas dan setara kas pada akhir tahun/
Cash and cash equivalents at end of year 56.725.423.562 288.060.198.929 76.287.470.875 5.277.396.679
23. PENJUALAN BERSIH 23. NET SALES
2025 2024
Pihak berelasi (Catatan 28) 515.673.494.846 551.592.480.032 Related parties (Note 28)
Pihak ketiga 12.603.959.136.480 11.683.776.942.220 Third parties
13.119.632.631.326 12.235.369.422.252
Pada tanggal 31 Desember 2025, jumlah insentif As at 31 December 2025, the total sales incentives
dan diskon penjualan yang diberikan kepada para and discounts provided to customers amounted to
pelanggan adalah sebesar Rp655.503.480.069 Rp655,503,480,069 (2024: Rp587,410,201,099),
(2024: Rp587.410.201.099), yang dicatat sebagai which were recorded as sales deduction.
pengurang penjualan.
Tidak ada pendapatan dari pelanggan individu yang No revenue earned from individual customers
melebihi 10% dari jumlah pendapatan bersih. exceeded 10% of total net revenue.
400 PT Garudafood Putra Putri Jaya Tbk
Page 403
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/77 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. BEBAN POKOK PENJUALAN 24. COST OF SALES
2025 2024
Beban produksi Production cost
Beban pokok bahan baku 6.673.147.905.490 6.178.025.771.304 Raw materials used
Beban pabrikasi: Manufacturing overhead:
- Tenaga kerja langsung 356.282.687.085 352.474.603.960 Direct labor -
- Penyusutan dan amortisasi 334.621.904.772 323.373.024.956 Depreciation and amortisation -
- Tenaga kerja tidak langsung 244.309.138.946 239.081.335.512 Indirect labor -
- Utilitas 243.480.902.151 246.053.496.663 Utilities -
- Biaya subkontraktor 152.621.562.151 144.248.377.215 Subcontractor costs -
- Perbaikan dan perawatan 129.263.450.261 126.426.100.936 Repair and maintenance -
- Perlengkapan umum 56.824.957.858 42.686.523.001 Equipment -
- Sewa 25.615.054.198 23.561.271.175 Rent -
- Uji coba produk 23.826.021.782 9.683.601.075 Product trial -
- Kantin 20.497.688.818 20.365.947.406 Canteen -
- Tenaga ahli 15.340.766.798 16.474.692.315 Professional fees -
- Asuransi 12.654.368.510 12.997.149.386 Insurance -
- Lain-lain 15.913.574.260 28.632.865.970 Others -
8.304.399.983.080 7.764.084.760.874
Pemusnahan barang 82.978.638.884 58.550.655.815 Destruction of goods
Persediaan barang
dalam proses: Work-in-process:
Awal tahun 88.368.119.199 84.497.262.380 Beginning balance
Akhir tahun (96.447.450.574) (88.368.119.199) Ending balance
Beban pokok produksi 8.379.299.290.589 7.818.764.559.870 Cost of goods manufactured
Persediaan barang jadi: Finished goods:
Awal tahun 812.758.125.326 722.620.393.690 Beginning balance
Pembelian, bersih 1.272.666.279.946 1.013.473.223.004 Purchase, net
Akhir tahun (1.002.656.802.288) (812.758.125.326) Ending balance
9.462.066.893.573 8.742.100.051.238
Tidak ada pembelian dari pemasok pihak ketiga yang No purchases from third party suppliers exceeded
melebihi 10% dari jumlah pendapatan bersih. 10% of total net revenue.
Lihat Catatan 28 untuk rincian pembelian dari pihak- Refer to Note 28 for details of purchases from
pihak berelasi. related parties.
PT Garudafood Putra Putri Jaya Tbk 401
Page 404
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/78 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
25. BEBAN PENJUALAN 25. SELLING EXPENSES
2025 2024
Beban angkut penjualan 592.545.646.652 580.477.102.033 Freight-out
Gaji dan tunjangan 569.218.498.489 567.301.297.222 Salaries and allowances
Iklan dan promosi 448.752.538.958 429.787.251.092 Advertising and promotion
Penyusutan dan amortisasi 72.737.590.011 72.584.764.109 Depreciation and amortisation
Perjalanan dinas 53.167.305.357 49.067.010.696 Business travelling
Sewa 40.049.859.989 26.412.071.748 Rent
Pemeliharaan 22.289.307.324 23.204.926.946 Maintenance
Pajak dan perizinan 12.972.620.212 9.688.954.608 Taxes and licences
Penelitian dan Research and data
pengumpulan data 12.936.024.168 14.607.968.868 collection
Utilitas 12.081.440.247 11.663.985.541 Utilities
Amortisasi merek dagang 9.344.671.880 8.755.277.779 Trademark amortisation
Tenaga ahli 7.627.292.376 12.629.543.076 Professional fees
Perlengkapan umum 5.864.687.314 5.868.390.423 General supplies
Asuransi 2.800.967.964 2.627.713.797 Insurance
Kantin 2.030.803.266 2.028.017.798 Canteen
Lain-lain (masing-masing di Others (each below
bawah Rp1.000.000.000) 12.042.318.843 10.461.605.569 Rp1,000,000,000)
1.876.461.573.050 1.827.165.881.305
26 BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES
2025 2024
Gaji dan tunjangan 516.894.933.827 466.458.697.905 Salaries and allowances
Tenaga ahli dan manajemen 56.386.069.870 94.885.834.603 Professional and management
Utilitas 50.254.592.627 42.267.117.047 Utilities
Pemeliharaan 38.291.134.960 23.351.191.661 Maintenance
Perjalanan dinas Business travelling
dan transportasi 20.744.302.912 17.949.937.776 and transportation
Penyusutan (Catatan 10) 18.606.348.613 19.911.454.519 Depreciation (Note 10)
Amortisasi aset takberwujud Intangible assets amortisation
dan IT 15.518.117.681 23.482.909.517 and IT
Biaya pelatihan dan seminar 12.290.026.891 12.884.499.486 Training and seminar
Perlengkapan umum 8.160.737.428 6.233.665.192 General supplies
Sewa 7.309.557.981 9.776.110.845 Rent
Pajak dan perizinan 5.730.873.576 17.834.540.047 Taxes and licences
Penelitian dan pengembangan 4.714.169.085 8.799.081.644 Research and development
Penambahan penyisihan Additional provision
piutang ragu-ragu - 3.698.320.036 for doubtful receivables
Asuransi 3.574.617.364 3.010.380.974 Insurance
Sumbangan dan representasi 2.902.558.265 2.540.263.870 Donation and representation
Jaminan lingkungan kerja 1.987.169.900 2.138.374.779 Work environment guarantee
Cadangan penurunan nilai Impairment loss allowance
aset tetap - 1.203.815.248 of fixed assets
Penggantian biaya atas Share service
pemakaian jasa bersama (9.443.522.090) (8.624.378.738) reimbursement
Lain-lain (masing-masing di Others (each below
bawah Rp1.000.000.000) 4.494.961.547 3.644.065.770 Rp1,000,000,000)
758.416.650.437 751.445.882.181
402 PT Garudafood Putra Putri Jaya Tbk
Page 405
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/79 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. INFORMASI SEGMEN 27. SEGMENT INFORMATION
Komite strategis Perusahaan, terdiri dari Direktur The Company’s strategic committee, consisting of
Utama dan lima Direktur lainnya mengukur kinerja the President Director and the other five Directors
Perusahaan dari produk dan sudut pandang. Komite examines the Company’s performance from a
mengidentifikasi dua segmen yang dapat dilaporkan. product and perspective and has identified two
reportable segments of its business.
Komite pengarah utamanya menggunakan ukuran The steering committee primarily uses a measure of
penjualan bersih, laba sebelum beban/pendapatan adjusted earnings before interest, tax, depreciation
bunga, pajak dan beban penyusutan (“EBITDA”), and amortisation (“EBITDA”), net revenue and profit
penjualan bersih, dan laba tahun berjalan untuk for the year to assess the performance of the
menilai kinerja segmen operasi. operating segments.
2025
Makanan dalam
kemasan/ Minuman/ Jumlah/
Packaged foods Beverages Total
Penjualan bersih 11.797.689.700.411 1.321.942.930.915 13.119.632.631.326 Net sales
Beban pokok penjualan (8.642.962.857.627) (819.104.035.946) (9.462.066.893.573) Cost of sales
Laba bruto 3.154.726.842.784 502.838.894.969 3.657.565.737.753 Gross profit
Beban penjualan (1.876.461.573.050) Selling expenses
Beban umum General and administrative
dan administrasi (758.416.650.437) expenses
Bagian atas laba bersih Share of net profit
entitas asosiasi 3.296.475.660 of associates
Beban penurunan nilai Impairment expense on
investasi entitas asosiasi (12.359.804.494) investment in associates
Penghasilan keuangan 47.603.038.523 Finance income
Biaya keuangan (155.756.654.656) Finance costs
Penghasilan lainnya 64.685.023.884 Other income
Beban lainnya (16.415.001.837) Other expenses
Laba sebelum
pajak penghasilan 953.740.591.346 Profit before income tax
Beban pajak penghasilan (197.507.182.766) Income tax expense
Laba tahun berjalan 756.233.408.580 Income for the year
EBITDA 1.512.722.840.436 EBITDA
Penyusutan dan amortisasi 450.828.632.957 Depreciation and amortisation
Penambahan aset tidak lancar 708.759.953.741 Addition to non-current assets
Jumlah aset 9.333.162.124.802 Total assets
Jumlah liabilitas 4.973.032.837.569 Total liabilties
PT Garudafood Putra Putri Jaya Tbk 403
Page 406
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/80 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
27. INFORMASI SEGMEN (lanjutan) 27. SEGMENT INFORMATION (continued)
2024
Makanan dalam
kemasan/ Minuman/ Jumlah/
Packaged foods Beverages Total
Penjualan bersih 10.737.614.418.002 1.497.755.004.250 12.235.369.422.252 Net sales
Beban pokok penjualan (7.704.593.337.502) (1.037.506.713.736) (8.742.100.051.238) Cost of sales
Laba bruto 3.033.021.080.500 460.248.290.514 3.493.269.371.014 Gross profit
Beban penjualan (1.827.165.881.305) Selling expenses
Beban umum General and administrative
dan administrasi (751.445.882.181) expenses
Bagian atas laba bersih Share of net profit
entitas asosiasi 1.187.710.819 of associates
Beban penurunan nilai Impairment expense on
investasi entitas asosiasi (22.892.055.961) investment in associate
Keuntungan dari Gain on bargain
pembelian dengan diskon 36.088.631.234 purchase
Penghasilan keuangan 54.283.036.118 Finance income
Biaya keuangan (183.200.444.803) Finance costs
Penghasilan lainnya 76.148.911.621 Other income
Beban lainnya (17.394.387.286) Other expenses
Laba sebelum
pajak penghasilan 858.879.009.270 Profit before income tax
Beban pajak penghasilan (171.684.464.786) Income tax expense
Laba tahun berjalan 687.194.544.484 Income for the year
EBITDA 1.435.903.848.835 EBITDA
Penyusutan dan amortisasi 448.107.430.880 Depreciation and amortisation
Penambahan aset tidak lancar 507.295.588.033 Addition to non-current assets
Jumlah aset 8.431.726.766.692 Total assets
Jumlah liabilitas 4.425.889.971.924 Total liabilties
Grup juga mengelompokkan segmen geografis untuk The Group also classifies geographical segments
penjualan bersih berdasarkan lokasi pelanggan yang for net sales based on customer location which
terdiri dari wilayah domestik dan ekspor sebagai consist of domestic and export as follows:
berikut:
2025 2024
Penjualan domestik 12.748.478.875.069 11.853.778.448.175 Domestic sales
Penjualan ekspor 371.153.756.257 381.590.974.077 Export sales
13.119.632.631.326 12.235.369.422.252
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI WITH RELATED PARTIES
Dalam kegiatan usahanya, Grup mengadakan In the normal course of business, the Group
transaksi dengan pihak-pihak berelasi, terutama engages in transactions with related parties,
meliputi transaksi-transaksi penjualan, pembelian primarily consisting of sale, purchases and other
dan transaksi-transaksi lainnya. Lihat Catatan 1 financial transactions. Refer to Note 1 for details of
untuk rincian entitas anak dan entitas asosiasi. the Company’s subsidiaries and associates.
404 PT Garudafood Putra Putri Jaya Tbk
Page 407
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/81 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
a) Sifat dan hubungan transaksi a) Nature of relationships and transactions
Tabel berikut ini adalah ikhtisar pihak-pihak The following table is a summary of related
berelasi yang bertransaksi dengan Perusahaan, parties who have transactions with the
termasuk sifat hubungan dan sifat transaksinya: Company, and includes the nature of the
relationship and transaction:
Pihak berelasi/ Sifat hubungan/ Sifat transaksi/
Related parties Nature of relationship Nature of transaction
PT Tudung Putra Putri Jaya Pemegang saham/ Pembelian persediaan, penjualan bersih,
(“TPPJ”) Shareholders penggantian biaya atas pemakaian jasa
bersama, dan penghasilan keuangan/
Purchase of inventories, net sales and
share service reimbursement and finance
income
Hormel Foods International Pemegang saham/ Penjualan bersih/Net sales
Corp (“HFIC”) Shareholders
PT Garuda Elang Nusantara Entitas asosiasi/ Pembelian persediaan, penjualan bersih, dan
(”GEN”) Associate entity penggantian biaya atas pemakaian jasa
bersama/Purchase of inventories, net sales
and share service reimbursement
PT Hormel Garudafood Jaya Entitas asosiasi/ Pembelian persediaan, penjualan bersih,
(“HGJ”) Associate entity penghasilan keuangan, penggantian biaya
atas pemakaian jasa bersama, dan
pemberian pinjaman/Purchase of
inventories, net sales, finance income, share
service reimbursement and loan
PT Bosnet Distribution Entitas asosiasi/ Beban lainnya/Other expense
Indonesia (“BOSNET”) Associate entity
PT Kimu Andalan Nusantara Entitas asosiasi/ Penghasilan lainnya dan beban lainnya/
(“KIMU”) Associate entity Other income, and other expenses
Hormel (China) Investment Entitas yang dikendalikan oleh Penjualan bersih/Net sales
Co. Ltd. (“Hormel China”) personel manajemen kunci/
Entity controlled by key
Management personnel
PT Bumi Mekar Tani Entitas yang dikendalikan oleh Penggantian biaya atas pemakaian jasa
(“BMT”) personel manajemen kunci/ bersama/Share service reimbursement
Entity controlled by key
Management personnel
PT Tudung Karya Daya Inovasi Entitas yang dikendalikan oleh Penghasilan lainnya/Other income
(“TKDI”) personel manajemen kunci/
Entity controlled by key
Management personnel
PT Garuda Beverage Sukses Entitas yang dikendalikan oleh Pembelian persediaan dan penjualan bersih/
(“GBS”) (dahulu/formerly personel manajemen kunci/ Purchase of inventories and net sales
PT Suntory Garuda Entity controlled by key
Beverage) *) management personnel
Dewan Komisaris dan Direksi/ Manajemen kunci Perusahaan/ Kompensasi dan remunerasi/
Board of Commissioners and Key management of the Company Compensation and remuneration
Directors
*) Tanggal 31 Januari 2024, GBS merupakan entitas anak dari Perusahaan/As of 31 January 2024, GBS is a subsidiary of the Company.
PT Garudafood Putra Putri Jaya Tbk 405
Page 408
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/82 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
b) Saldo signifikan dengan pihak berelasi b) Significant balances with related parties
(lanjutan) (continued)
2025 2024
%a) Rp %a) Rp
Piutang usaha/Trade receivables:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 0,04 495.948.931 0,12 1.381.662.996
Hormel Foods International Corp 0,06 692.203.126 0,03 330.866.525
0,10 1.188.152.057 0,15 1.712.529.521
Entitas asosiasi/Associate company:
PT Garuda Elang Nusantara 4,68 54.642.803.245 14,56 168.856.620.362
PT Hormel Garudafood Jaya 0,01 63.449.481 - -
4,69 54.706.252.726 14,56 168.856.620.362
Entitas yang dikendalaikan oleh
personnel manajemen kunci/
Entity controlled by key management
personnel:
Hormel (China) Investment Co. Ltd. 0,11 1.243.997.804 0,08 911.986.427
4,90 57.138.402.587 14,79 171.481.136.310
a)
Persentase dari total piutang usaha a)
Percentage of total trade receivables
2025 2024
%b) Rp %b) Rp
Piutang lain-lain/Other receivables:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 0,94 814.892.305 2,74 1.517.268.860
Entitas asosiasi/Associate entity:
PT Hormel Garudafood Jaya 22,44 19.382.399.934 17,62 9.750.730.126
PT Garuda Elang Nusantara 22,17 19.154.101.358 40,21 22.269.485.265
PT Kimu Andalan Nusantara 1,77 1.525.403.744 - -
46,38 40.061.905.036 57,83 32.020.215.391
Entitas yang dikendalaikan oleh
personnel manajemen kunci/Entity
controlled by key management personnel:
PT Tudung Karya Daya Inovasi 1,58 1.363.730.826 1,92 1.066.156.926
PT Bumi Mekar Tani 0,54 469.053.133 0,22 123.815.493
2,12 1.832.783.959 2,14 1.189.972.419
49,44 42.709.581.300 62,71 34.727.456.670
b)
Persentase dari total piutang lain-lain b)
Percentage of total other receivables
406 PT Garudafood Putra Putri Jaya Tbk
Page 409
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/83 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
b) Saldo signifikan dengan pihak berelasi b) Significant balances with related parties
(lanjutan) (continued)
Piutang usaha dari pihak berelasi timbul The receivables from related parties arise
terutama dari transaksi penjualan dan jatuh mainly from sales transactions and are due
tempo 14 sampai 70 hari sejak tanggal between 14 and 70 days after the date of sale.
penjualan. Piutang tidak memiliki jaminan dan The receivables are unsecured in nature and
tidak berbunga. Tidak ada provisi untuk piutang bear no interest. There is no provision held
dari pihak berelasi. against receivables from related parties.
2025 2024
%c) Rp %c) Rp
Pinjaman kepada pihak berelasi/
Loan to related party:
Entitas asosiasi/Associate entity:
PT Hormel Garudafood Jaya 100 29.105.608.000 100 29.105.608.000
100 29.105.608.000 100 29.105.608.000
c)
Persentase dari total pinjaman kepada pihak berelasi c)
Percentage of total loan to related party
Pada tanggal 1 Mei 2023, Perusahaan dan HGJ, On 1 May 2023, the Company entered a loan
mengadakan perjanjian pinjam meminjam agreement with HGJ amounting to
sebesar Rp29.105.608.000. Pinjaman ini Rp29,105,608,000. This loan is charged with an
dikenakan bunga sebesar JIBOR + 2,5% per interest rate JIBOR + 2.5% annually. The loan
tahun. Pinjaman akan jatuh tempo pada Januari is due in January 2029.
2029.
2025 2024
%d) Rp %d) Rp
Utang usaha/Trade payables:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 3,76 55.535.656.192 2,67 36.013.079.405
Entitas asosiasi/Associate entity:
PT Garuda Elang Nusantara 6,35 93.692.000.175 7,61 102.720.422.744
PT Hormel Garudafood Jaya 0,61 9.010.210.000 0,72 9.738.246.015
6,96 102.702.210.175 8,33 112.458.668.759
10,72 158.237.866.367 11,00 148.471.748.164
d)
Persentase dari total utang usaha d)
Percentage of total trade payables
2025 2024
%e) Rp %e) Rp
Utang lain-lain/Other payables:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 0,01 20.607.472 0,01 13.432.956
Entitas asosiasi/Associate Entity:
PT Kimu Andalan Nusantara 0,29 860.625.146 - -
PT Bosnet Distibution Indonesia 0,01 29.162.950 - -
PT Hormel Garudafood Jaya 0,00 1.195.009 - -
0,30 890.983.105 - -
0,31 911.590.577 0,01 13.432.956
e)
Persentase dari total utang lain-lain e)
Percentage of total other payables
Utang kepada pihak berelasi timbul terutama dari The payables to related parties arise mainly
transaksi pembelian dan jatuh tempo 30 sampai from purchase transactions and are due
45 hari sejak tanggal pembelian. Utang tersebut between 30 and 45 days after the date of
tidak berbunga. purchase. The payables bear no interest.
PT Garudafood Putra Putri Jaya Tbk 407
Page 410
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/84 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c) Transaksi signifikan dengan pihak berelasi c) Significant transaction with related parties
2025 2024
%a) Rp %a) Rp
Penjualan bersih/net sales:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 0,02 3.144.811.206 0,01 1.651.938.861
Hormel Foods International Corp 0,01 1.023.015.311 0,00 325.072.982
0,03 4.167.826.517 0,01 1.977.011.843
Entitas asosiasi /Associate Entity:
PT Garuda Elang Nusantara 3,82 501.224.963.872 4,47 546.581.028.612
PT Hormel Garudafood Jaya 0,01 916.070.541 0,01 1.170.785.832
3,83 502.141.034.413 4,48 547.751.814.444
Entitas yang dikendalikan oleh
personel manajemen kunci/
Entity controlled by key
management personnel
Hormel (China) Investment Co. Ltd. 0,07 9.327.243.666 0,01 1.337.946.981
PT Garuda Beverage Sukses 0,00 - 0,00 492.656.275
PT Bumi Mekar Tani 0,00 37.390.250 0,00 33.050.489
0,07 9.364.633.916 0,01 1.863.653.745
3,93 515.673.494.846 4,50 551.592.480.032
a)
Persentase dari total penjualan bersih a)
Percentage of total net sales
2025 2024
%b) Rp %b) Rp
Pembelian/Purchases:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 4,86 460.144.663.665 4,69 409.248.541.096
Entitas asosiasi/ Associate entity:
PT Garuda Elang Nusantara 8,43 797.910.568.374 8,67 757.513.998.987
PT Hormel Garudafood Jaya 0,73 69.147.009.539 0,94 82.415.414.995
9,16 867.057.577.913 9,61 839.929.413.982
Entitas yang dikendalikan oleh
personel manajemen kunci/
Entity controlled by key
management personnel
PT Garuda Beverage Sukses 0,00 - 1,50 130.997.353.567
14,02 1.327.202.241.578 15,80 1.380.175.308.645
b)
Persentase dari total beban pokok penjualan b)
Percentage of total cost of sales
408 PT Garudafood Putra Putri Jaya Tbk
Page 411
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/85 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. SALDO DAN TRANSAKSI SIGNIFIKAN DENGAN 28. SIGNIFICANT BALANCES AND TRANSACTIONS
PIHAK BERELASI (lanjutan) WITH RELATED PARTIES (continued)
c) Transaksi signifikan dengan pihak berelasi c) Significant transaction with related parties
(lanjutan) (continued)
2025 2024
%c) Rp %c) Rp
Penghasilan keuangan/Finance income:
Pemegang saham/Shareholders:
PT Tudung Putra Putri Jaya 0,98 468.750.000 0,68 367.839.431
Entitas asosiasi/ Associate entity:
PT Hormel Garudafood Jaya 6,03 2.868.148.148 5,29 2.870.298.042
7,01 3.336.898.148 5,97 3.238.137.473
c)
Persentase dari penghasilan keuangan c)
Percentage of total finance income
2025 2024
%d) Rp %d) Rp
Manajemen kunci perusahaan/
Key management personnel:
Imbalan kerja jangka pendek/
Short-term employee benefits 6,07 102.354.990.608 5,55 90.216.155.044
e)
Persentase dari total beban imbalan kerja d)
Percentage of total employee benefit expenses
Grup mengadakan perjanjian pembagian biaya The Group entered into a shared services
jasa dengan TPPJ, BMT, dan GEN. Pembagian agreement with TPPJ, BMT, and GEN. The
biaya ini meliputi beberapa departemen yang shared services stipulated under this
diatur dalam perjanjian, yaitu departemen agreement consist of several departments,
research and quality, strategic procurement, which are research and quality, strategic
supply chain management, corporate finance procurement, supply chain management,
and tax, information technology, human capital, corporate finance and tax, information
corporate affair, market insight dan internal audit. technology, human capital, corporate affair,
market insight and internal audit department.
Biaya jasa yang diatur dalam perjanjian ini terdiri Shared services expenses stipulated under this
dari biaya gaji dan tunjangan serta biaya agreement consist of compensation and benefit
operasional dari departemen tersebut. expense and operational expense from the
Pembagian biaya jasa tersebut dialokasikan related departments. The shared services are
berdasarkan pemakaian jasa selama tahun allocated based on the discharged services
berjalan. Perjanjian ini diperpanjang secara during the year. This agreement is automatically
otomatis kecuali salah satu pihak memberikan extended unless either party gives written
pemberitahuan tertulis untuk mengakhiri notice of its intention to terminate this
perjanjian ini. agreement.
PT Garudafood Putra Putri Jaya Tbk 409
Page 412
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/86 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
29. LABA PER SAHAM DASAR 29. BASIC EARNINGS PER SHARE
Laba per saham dasar dihitung dengan membagi Basic earnings per share is calculated by dividing
laba yang diatribusikan kepada pemilik entitas induk profit attributable to the owners of the parent by the
dengan jumlah rata-rata tertimbang saham biasa weighted average number of ordinary shares
yang beredar pada periode bersangkutan. Rincian outstanding during the period. The basic earnings per
dari perhitungan laba per saham dasar adalah share computation is as follows:
sebagai berikut:
Tahun yang berakhir
pada tanggal 31 Desember/
Year ended 31 December
2025 2024
Laba yang diatribusikan Profit attributable to the
kepada pemilik entitas induk 688.650.503.307 624.470.577.279 owners of the parent entity
Total rata-rata tertimbang Weighted average number of
saham yang beredar 36.877.601.957 36.879.364.927 outstanding shares
Laba per saham dasar 18,67 16,93 Basic earnings per share
Perusahaan tidak memiliki efek berpotensi dilusi The Company does not have any potentially dilutive
saham sehingga laba per saham dasar sama dengan shares. Therefore, the diluted earnings per share is
laba per saham dilusian. equal to the basic earnings per share.
30. ASET ATAU LIABILITAS MONETER BERSIH 30. NET MONETARY ASSETS AND LIABILITIES
DALAM MATA UANG ASING DENOMINATED IN FOREIGN CURRENCIES
Grup memiliki aset dan liabilitas moneter dalam mata The Group has monetary assets and liabilities
uang asing dengan rincian sebagai berikut: denominated in foreign currencies as follows:
2025
Jumlah setara
Rupiah/
Lain-lain/ Total Rupiah
USD Euro Others equivalent
Aset Assets
Kas dan setara kas 8.215.489 - 1.376.662.869 139.249.006.149 Cash and cash equivalents
Piutang usaha 3.233.786 - - 54.269.394.806 Trade receivables
Piutang lain-lain 18.058 - - 303.046.000 Other receivables
Aset tidak lancar lainnya 439.762 - - 7.380.090.247 Other non-current assets
11.907.095 - 1.376.662.869 201.201.537.202
Liabilitas Liabilities
Pinjaman jangka pendek Short-term borrowings
Utang usaha 1.463.456 460.562 - 33.657.318.656 Trade payables
Utang lain-lain 123.522 24.762 2.610.340.823 5.172.419.328 Other payables
Akrual dan provisi 959.239 - - 16.097.956.114 Accruals and provision
Liabilitas sewa 10.667 - - 179.021.482 Lease liabilities
2.556.884 485.324 2.610.340.823 55.106.715.580
Aset bersih 9.350.211 (485.324) (1.233.677.954) 146.094.821.622 Net assets
410 PT Garudafood Putra Putri Jaya Tbk
Page 413
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/87 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30. ASET ATAU LIABILITAS MONETER BERSIH 30. NET MONETARY ASSETS AND LIABILITIES
DALAM MATA UANG ASING (lanjutan) DENOMINATED IN FOREIGN CURRENCIES
(continued)
Grup memiliki aset dan liabilitas moneter dalam mata The Group has monetary assets and liabilities
uang asing dengan rincian sebagai berikut: (lanjutan) denominated in foreign currencies as follows:
(continued)
2024
Jumlah setara
Rupiah/
Lain-lain/ Total Rupiah
USD Euro Others equivalent
Aset Assets
Kas dan setara kas 5.886.759 6.930 9.943.322.794 105.201.894.737 Cash and cash equivalents
Piutang usaha 4.310.007 - - 69.658.337.659 Trade receivables
Piutang lain-lain 15.807 - - 255.476.936 Other receivables
Aset tidak lancar lainnya 31.188 - - 504.053.506 Other non-current assets
10.243.761 6.930 9.943.322.794 175.619.762.838
Liabilitas Liabilities
Pinjaman jangka pendek - 160.000 - 2.696.210.400 Short-term borrowings
Utang usaha 1.265.496 749.196 1.425.174.557 34.503.069.923 Trade payables
Utang lain-lain 121.661 79.128 709.008.589 4.008.692.879 Other payables
Akrual dan provisi 1.406.713 - - 22.735.301.486 Accruals and provision
2.793.870 988.324 2.134.183.146 63.943.274.688
Aset bersih 7.449.891 (981.394) 7.809.139.648 111.676.488.150 Net assets
Apabila aset dan liabilitas moneter dalam mata uang If monetary assets and liabilities in foreign currencies
asing pada tanggal 31 Desember 2025 dijabarkan as at 31 December 2025 had been translated using
dengan menggunakan kurs tengah mata uang asing the mid rates as at the date of this report, the total net
pada tanggal laporan ini, maka nilai aset moneter monetary foreign currency assets of the Group is
bersih dalam mata uang asing Grup relatif stabil. relatively stable.
31. PERJANJIAN DAN KOMITMEN YANG 31. SIGNIFICANT AGREEMENTS AND
SIGNIFIKAN COMMITMENTS
PERJANJIAN SIGNIFIKAN SIGNIFICANT AGREEMENTS
a. Perusahaan mengadakan perjanjian distribusi a. The Company entered Distributor Agreements
dengan beberapa pihak ketiga (pemasok luar with several third parties (foreign suppliers) in
negeri) sehubungan dengan pendistribusian relation to the distribution of their products
produk-produk pemasok di luar wilayah outside the territory of Indonesia under the
Indonesia sesuai dengan syarat dan kondisi terms and conditions as stated in agreements.
yang ditetapkan dalam perjanjian. Perjanjian ini The agreements are valid for
berlaku selama delapan bulan hingga dua tahun eight months up to two years and are
yang dapat diperpanjang secara otomatis, automatically renewable, unless terminated by
kecuali diakhiri oleh kedua belah pihak. both parties.
PT Garudafood Putra Putri Jaya Tbk 411
Page 414
Laporan Tahunan & Keberlanjutan 2025 Ikhtisar Utama Laporan Manajemen Profil Perseroan
2025 Annual & Sustainability Report Highlights Management Reports Company Profile
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/88 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. PERJANJIAN DAN KOMITMEN YANG 31. SIGNIFICANT AGREEMENTS AND
SIGNIFIKAN (lanjutan) COMMITMENTS (continued)
PERJANJIAN SIGNIFIKAN (lanjutan) SIGNIFICANT AGREEMENTS (continued)
b. Pada tanggal 31 Desember 2025, Grup memiliki b. As of 31 December 2025, the Group had
fasilitas bank garansi, cerukan, pinjaman unused bank guarantee, overdraft, revolving
bergulir, pinjaman bank dan letter of credit yang loan, bank loan, and letter of credit facilities
tidak terpakai dari berbagai bank berjumlah obtained from various banks amounted
USD10.510.000 dan Rp1.933.185.524.550. USD10,510,000 and Rp1,933,185,524,550.
c. Pada tanggal 12 Juni 2024, MBR mengadakan c. On 12 June 2024, MBR entered into a cold
perjanjian jasa penyimpanan dengan storage warehouse service agreement with
PT Kawanishi Warehouse Indonesia (“KWI”), PT Kawanishi Warehouse Indonesia (“KWI”),
dimana KWI setuju untuk menyediakan jasa whereby KWI agreed to provide cold storage
penyimpanan gudang berpendingin di gudang warehouse services at the storage warehouse
penyimpanan yang terletak di Kawasan Industri located in the Kawasan Industry MM2100,
MM2100, Cikarang Selatan. Perjanjian berlaku South Cikarang. This agreement is valid for 2
selama 2 tahun sejak tanggal 12 Juni 2024. years starting 12 June 2024. This agreement
Perjanjian diperpanjang secara otomatis setiap will be automatically extended on a yearly basis
tahun untuk jangka waktu 1 tahun berikutnya under the same terms and conditions, unless
dengan syarat dan ketentuan yang sama, kecuali either party gives a written notice to terminate
salah satu pihak memberikan pemberitahuan this agreement 1 month prior to the expiry of this
tertulis untuk mengakhiri perjanjian ini 1 bulan agreement.
sebelum perjanjian berakhir.
KOMITMEN COMMITMENTS
Pada tanggal 31 Desember 2025, Grup memilki As of 31 December 2025, the Group has capital
ikatan pembelian barang modal sebesar expenditure commitments amounting to
Rp373.561.786.958, yang sebagian besar terkait Rp373,561,786,958, mainly related to the
dengan pembangunan gedung pabrik. construction of factory building.
32. TAMBAHAN INFORMASI 32. SUPPLEMENTARY INFORMATION
a) Tambahan informasi arus kas konsolidasian a) Supplementary consolidated cash flow
information
Aktivitas investasi yang tidak mempengaruhi Investing activities which did not affect the
arus kas konsolidasian Grup adalah sebagai Group’s consolidated statements of cash flows
berikut: are as follows:
Tahun yang berakhir
pada tanggal 31 Desember/
For the year ended 31 December
2025 2024
Perolehan aset tetap Acquisition of fixed assets
melalui uang muka 51.170.852.723 47.143.718.227 through advances
Perolehan aset tetap Acquisition of fixed assets
melalui utang 46.450.096.405 2.082.220.000 through payables
Perolehan aset tetap Acquisition of fixed assets
melalui liabilitas sewa 59.331.009.311 32.767.710.855 through lease liabilities
Reklasifikasi dari Reclassification from
aset tidak lancar lainnya other non-current assets
ke aset tetap 15.847.984.973 - to fixed assets
412 PT Garudafood Putra Putri Jaya Tbk
Page 415
Analisa dan Pembahasan Manajemen Tata Kelola Perusahaan Laporan Keberlanjutan Laporan Keuangan Konsolidasian
Management Discussion and Analysis Corporate Governance Sustainability Report Consolidated Financial Statements
PT GARUDAFOOD PUTRA PUTRI JAYA Tbk
DAN ENTITAS ANAK/AND SUBSIDIARIES
Lampiran - 5/89 - Schedule
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN FINANCIAL STATEMENTS
31 DESEMBER 2025 DAN 2024 31 DECEMBER 2025 AND 2024
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. TAMBAHAN INFORMASI (lanjutan) 32. SUPPLEMENTARY INFORMATION (continued)
b) Rekonsiliasi aktivitas pendanaan bersih b) Net financing activities reconciliation
Mutasi pinjaman adalah sebagai berikut: The movements in borrowings are as follows:
2025
Pinjaman Pinjaman
jangka jangka Liabilitas
pendek/ panjang/ sewa/
Short-term Long-term Lease Jumlah/
borrowings borrowings liabilities Total
Pada awal tahun 2.696.210.400 1.949.659.194.012 70.567.463.551 2.022.922.867.963 At beginning of year
Arus kas: Cash flows:
Penerimaan Proceed from
pinjaman 1.347.137.811.048 553.409.194.012 - 1.900.547.005.060 borrowings
Pelunasan
kembali Repayments of
pinjaman (1.342.674.364.800) (371.225.000.000) (55.404.578.903) (1.769.303.943.703) borrowings
Perubahan Non-cash
nonkas: movements:
Biaya amortisasi - (615.755.373) 3.032.747.246 2.416.991.873 Amortisation cost
Perolehan aset Acquisition of fixed
tetap melalui assets through
liabilitas sewa - - 59.331.009.311 59.331.009.311 lease liabilities
Pelepasan Disposal lease
liabilitas sewa - - (2.459.581.334) (2.459.581.334) liabilities
Penyesuaian Foreign exchange
selisih kurs (21.845.600) - - (21.845.600) adjustments
Pada akhir tahun 7.137.811.048 2.131.227.632.651 75.067.059.871 2.213.432.503.570 At end of year
2024
Pinjaman Pinjaman
jangka jangka Liabilitas
pendek/ panjang/ sewa/
Short-term Long-term Lease Jumlah/
borrowings borrowings liabilities Total
Pada awal tahun - 1.868.405.908.881 46.524.896.806 1.914.930.805.687 At beginning of year
Kombinasi bisnis 85.349.632.863 - 35.598.124.455 120.947.757.318 Business combination
Arus kas: Cash flows:
Penerimaan Proceed from
pinjaman 23.041.120.856 1.357.500.000.000 - 1.380.541.120.856 borrowings
Pelunasan
kembali Repayments of
pinjaman (105.073.194.798) (1.276.666.666.666) (31.499.365.022) (1.413.239.226.486) borrowings
Perubahan Non-cash
nonkas: movements:
Biaya amortisasi - 419.951.797 4.803.078.337 5.223.030.134 Amortisation cost
Perolehan aset Acquisition of fixed
tetap melalui assets through
liabilitas sewa - - 32.767.710.855 32.767.710.855 lease liabilities
Pelepasan Disposal lease
liabilitas sewa - - (17.626.981.880) (17.626.981.880) liabilities
Penyesuaian Foreign exchange
selisih kurs (621.348.521) - (621.348.521) adjustments
Pada akhir tahun 2.696.210.400 1.949.659.194.012 70.567.463.551 2.022.922.867.963 At end of year
PT Garudafood Putra Putri Jaya Tbk 413
Page 416
2025 Laporan Tahunan & Keberlanjutan
Annual & Sustainability Report
PT Garudafood Putra Putri Jaya Tbk
Wisma Garudafood
Jl. Bintaro Raya No. 10A
Jakarta Selatan 12240
(021) 729 0110 Garudafood_id Garudafood Garudafood Channel Garudafood_id www.garudafood.com
Names mentioned 216 people and organisations named in the text · linked when the evidence is strong
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Empowering Employee Welfare
· Sekretaris Perusahaan
p.5
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org
Financial Services Authority
p.5 ×10
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person
Prof. Dorodjatun
· Komisaris Independen
p.25 ×6
unresolved
person
Donald Reginald Kuntjoro-Jakti
p.25
unresolved
org
PT Mulia
p.27 ×2
unresolved
org
Boga Raya Tbk
p.27
unresolved
org
PT Garuda Beverage Sukses
p.29 ×6
unresolved
person
ANGGOTADewan
· Komisaris
p.34
unresolved
org
PT GARUDAFOOD PUTRAPutri Jaya PUTRI
p.34
unresolved
org
APUTRI P U T R IJAYA JAYA TBK
p.35
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person
Doktoranda Selawati Halim
· Notaris
p.38 ×3
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org
Menteri Kehakiman
p.38
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org
Menteri Hukum dan Hak Asasi Manusia
p.38
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Popie Savitri Martosuhardjo Pharmanto
· Notaris
p.38 ×3
unresolved
org
Menteri Kehakiman No. C-
p.38
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Wiwik Condro
· Notaris
p.38 ×3
unresolved
org
Minister of Justice
p.38
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Minister of Law and Human Rights
p.38
unresolved
org
Minister of Justice No. C-
p.38
unresolved
org
Indonesia Stock Exchange
p.39 ×3
unresolved
org
PT Tudung Putra Jaya
p.40 ×2
unresolved
org
PT Sinarniaga Sejahtera
p.40 ×37
unresolved
org
PT Tudung Putrajaya
p.46 ×4
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org
PT Tudung
p.46 ×4
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Darmo Putro
p.46 ×2
unresolved
org
PT Garuda Putra Putri Jaya
p.46 ×7
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org
Food Asia Pte Ltd
p.46 ×2
unresolved
org
PT Suntory Garuda Beverage.
p.46 ×16
unresolved
org
Hormel Foods International Corporation
p.46 ×4
unresolved
org
Hormel Foods Corporation
p.46 ×6
unresolved
org
MBR Tbk.
p.46 ×8
unresolved
org
PT Suntory Garuda
p.46
unresolved
org
Greatwall Capital Limited
p.46 ×3
unresolved
org
PT Garuda Beverage
p.46 ×2
unresolved
org
PT Suntory
p.46 ×2
unresolved
org
PT Hormel Garuda
p.46
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org
PT Garudafood Jaya. Garudafood’s
p.47
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org
PT Garudafood Jaya.
p.47 ×5
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PT Triteguh
p.47 ×2
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org
PT Garudafood Putra Putri Jaya. Jelly
p.47
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org
PT Drink.
p.47
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org
PT Garuda Putra
p.47
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org
PT Garuda Elang
p.47
unresolved
org
Hormel Foods Asia Pacific Pte Ltd
p.47 ×2
unresolved
org
PT Mulia Boga
p.47 ×2
unresolved
org
PT Garuda Elang Nusantara
p.47 ×5
unresolved
org
Raya Tbk
p.47 ×3
unresolved
org
PT Hormel Garudafood Jaya
p.47 ×15
unresolved
person
Independent Commissioner Prof. Dorodjatun Kuntjoro-Jakti
· Commissioner
p.52 ×11
unresolved
person
Fitra Dewata Teramihardja Kuntjoro-Jakti
· Komisaris Independen
p.52 ×14
unresolved
person
Sudhamek Agoeng Waspodo Soenjoto Drs. Mohammad Raylan
· Komisaris Utama
p.52 ×24
unresolved
person
Donald
p.53
unresolved
person
Haijiang
p.53
unresolved
person
Soeharto Sunjoto Bapak Soeharto Sunjoto
· Komisaris
p.54 ×23
unresolved
person
Donald Soeharto Sunjoto
p.54
unresolved
person
Prof. Dorodjatun Independent
p.54
unresolved
org
PT Tudung Putra Putri Jaya Professional
p.55 ×2
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org
Pembinaan Ideologi Pancasila
p.55
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org
Riset dan Inovasi
p.55
unresolved
org
PT Posnesia Stainless Steel Industry
p.55 ×2
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person
Drs. Eka Susanto Widadi Sunarso
p.55 ×15
unresolved
org
PT Garuda Beverage Sukses Professional
p.56
unresolved
org
PT Triteguh Manunggalsejati
p.56 ×13
unresolved
org
PT Dharana Inti Boga
p.56 ×4
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org
PT Tudung Putra
p.56
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PT Putri Jaya
p.56 ×2
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Tudung Putra Putri
(2000–2003) | Jaya
p.56
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PT Triusaha Mitraraharja
p.56 ×4
unresolved
org
Nalco Pacific Co. Ltd
p.56 ×2
unresolved
org
PT Rhone Poulenc Indolatex
p.56 ×2
unresolved
org
PT Nalco Perkasa
p.56 ×2
unresolved
org
Goldenbird Pacific Trading Pte. Ltd
p.56 ×4
unresolved
org
PT Tudung Karya Daya Inovasi
p.56 ×4
unresolved
org
PT Tudung Karya Daya Inovasi Position
p.56
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org
Garuda Polyflex Foods Pvt. Ltd.
p.56 ×4
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person
Drs. Eka Dewiningroem Soenjoto
p.56 ×2
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org
PT Fuboru Indonesia
p.58 ×2
unresolved
org
PT Tudung Karya Daya Inovasi Concurrent
p.58
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org
PT Bumi Mekar Tani
p.58 ×4
unresolved
org
PT Petrojaya
p.59
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PT Petrojaya Pekerjaan
p.59
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org
PT Unilever
p.59
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org
PT Zurich Topas Life
p.59
unresolved
org
PT Garudafood Putra
p.60 ×2
unresolved
org
PT Garudafood Background
p.60
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org
Putra Putri Jaya Tbk
· Director
p.60 ×2
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org
PT Gudang Garam
p.60
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org
PT Jamu Jago
p.60 ×2
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org
Foods Corporation
p.61
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org
PT Concurrent
p.61 ×2
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org
Beijing HORMEL Foods Co., Ltd
p.62
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org
Hormel China Shanghai HORMEL Foods Co., Ltd
p.62
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org
HORMEL Foods Co., Ltd
p.62
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org
PT Bank Tabungan Pensiunan
p.63
unresolved
org
PT Bank Tabungan Pensiunan Pekerjaan
p.63
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org
Nasional Tbk
p.63 ×2
unresolved
org
PT Garudafood Beverage Jaya
p.63
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org
PT Garudafood Beverage Jaya Background
p.63
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org
Bank Tabungan Pensiunan Nasional
p.63
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Prof. Dr. Muladi
p.63 ×4
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Foreign Minister Ali Alatas
p.63
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Alatas
p.63
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Menteri Koordinator Perekonomian RI
p.63
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org
Pertimbangan Telekomunikasi
p.63
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Departemen Parpostel
p.63
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org
Prasetio Utomo
p.64 ×2
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org
PT Nusantara Sejahtera Concurrent
p.64
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org
Teramihardja
p.64 ×2
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org
Rodl International GmbH
p.64 ×2
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org
Danone Yeo Hiap Seng Ltd
p.65
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org
Hiap Seng Ltd
p.65
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org
Sara Lee Corporation
p.65
unresolved
org
National Foods Limited
p.65 ×2
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person
Swadheen
p.66 ×2
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person
Ruli
p.66
unresolved
org
PT Hormel Garudafood Jaya Background
p.67
unresolved
org
PT Garuda Bumi Perkasa
p.67 ×2
unresolved
org
PT Sinarniaga
p.67 ×3
unresolved
org
PT Garudafood Putra Putri
p.67 ×3
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org
PT Lotte Indonesia
p.67 ×2
unresolved
org
PT Garuda Sehat Jaya
p.68 ×5
unresolved
org
PT Garuda Sehat Jaya Pekerjaan
p.68
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org
PT Panjang Jiwo
p.68 ×2
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org
PT Garuda Beverage Sukses Concurrent
p.68
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org
PT Garudafood Putra Background
p.69
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org
PT Zeta Agro Corporation
p.69 ×2
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org
PT Perindustrian Bapak Djenggot
p.69
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person
Djenggot
p.69 ×2
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org
PT Perindustrian Mr. Djenggot Indonesia
p.69
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org
PT Triteguh Manunggal Sejati
p.69 ×2
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org
Goldenbird Pacific Trading Pte.Ltd
p.70 ×2
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org
Sekuritas Tbk
p.70 ×2
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org
San Corporation
p.70
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org
Miguel Corporation
p.70
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org
Laboratories Inc.
p.70 ×2
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org
PT Holdiko Perkasa
p.70
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org
PT Holdiko Perkasa’s
p.70
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org
PT Schroder Investment
p.70
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org
PT Schroder Management Indonesia
p.70
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org
PT USI Jaya
p.70 ×2
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org
PT Tirta
p.72
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org
PT Tirta Professional
p.72
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org
PT Tirta Investama
p.72 ×2
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org
PT Kimu Andalan Nusantara
p.72 ×2
unresolved
org
PT Hormel Garudafood Jaya Pekerjaan
p.73
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Rangkap
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p.73
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Swadeen Sharma
p.73 ×2
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PT Tudung Putra Putri Jaya1)
p.74
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p.75
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Soeharto Sunjoto4)
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p.75
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Andi Chandra5)
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PT Garuda Sehat
p.77
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PT Garuda Pacific Trading Sejahtera
p.77
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org
Beverage Sukses Pte.Ltd
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PT Garuda
p.78
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PT Garuda Subsidiary
p.78
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org
Sehat Jaya Pte.Ltd
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Rintis, Jumadi, Rianto & Rekan (firma anggota jaringan global PwC)
· Nama Perusahaan
p.81
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Rintis
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Rianto & Rekan
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PT Datindo Entrycom
· Nama Perusahaan
p.81
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Liestiani Wang, S.H., M.Kn.
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p.81 ×12
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Piagam
· Komisaris
p.125
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Prof. Dorodjatun Kunjoro-Jakti
p.131 ×4
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Kantor Akuntan Publik Rintis
p.133
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Wang
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Donald Reginald Gadsden Tindak Lanjut
p.141
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Kantor Akuntan Publik Tanudiredja
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Rintis & Partners
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