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Financial statement Text extracted PSDN

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Page 1
Nomor Surat                      71/PAN/CS/X/23
Nama Emiten                      Prasidha Aneka Niaga Tbk
Kode Emiten                      PSDN
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama         Kegiatan         Lokasi         Tahun          Status        Jumlah Aset         Satuan          Mata   Persentase
                       Usaha                         Komersil       Operasi                                            Uang      (%)
 1    PT. Aneka     Industri dan      surabaya         1984        beroperasi        6.293.634.109     PENUH           IDR      99.99
      Bumi Kencana Perdagangan
 2    PT. Tirtha    Industri dan      singaraja       1973         beroperasi          428.283.498     PENUH           IDR       99.99
      Harapan Bali Perdagangan




  Dokumen ini merupakan dokumen resmi Prasidha Aneka Niaga Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                       Prasidha Aneka Niaga Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                General information
                                            30 September 2023
Nama entitas                         Prasidha Aneka Niaga Tbk                                   Entity name
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                         PSDN                                                        Entity code
Nomor identifikasi entitas           AA214                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               D. Consumer Non-Cyclicals                                         Sector
Subsektor                            D2. Food & Beverage                                           Subsector
Industri                             D22. Processed Foods                                            Industry
Subindustri                          D222. Processed Foods                                      Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         September 30, 2023                           Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                             Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                         Statement of financial position
                                    30 September 2023   31 December 2022
Aset                                                                                             Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                             Cash and cash
                                       30,026,631,893     27,151,464,306
                                                                                       equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                                          46,757,105,231
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                          112,427,549        132,461,657
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar            10,284,322,210    130,828,618,300   Current inventories
     Aset biologis lancar                                              0 Current biological assets
     Biaya dibayar dimuka                                                Current prepaid expenses
                                          895,508,832      1,432,423,473
     lancar
     Uang muka lancar                                                           Current advances
          Uang muka lancar                                                        Other current
                                          107,536,010     15,746,181,015
          lainnya                                                                     advances
     Jumlah aset lancar                41,426,426,494    222,048,253,982     Total current assets
   Aset tidak lancar                                                              Non-current assets
     Piutang tidak lancar                                                       Other non-current
     lainnya                                                                           receivables
          Piutang tidak lancar                                               Other non-current
          lainnya pihak ketiga            392,633,332        731,983,331       receivables third
                                                                                         parties
      Investasi pada ventura                                                 Investments in joint
      bersama dan entitas                                                ventures and associates
      asosiasi
          Investasi pada entitas                                              Investments in joint
                                          445,623,987       6,523,181,636
          ventura bersama                                                                ventures
      Pajak dibayar dimuka                                                  Non-current prepaid taxes
                                        1,397,396,018     18,841,963,622
      tidak lancar
      Aset pajak tangguhan                                14,243,405,123        Deferred tax assets
      Aset tetap                                                                Property, plant, and
                                     131,401,581,190     437,403,489,157
                                                                                         equipment
       Aset tidak lancar                                                          Other non-current
                                        1,450,291,792      5,827,890,613
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar      135,087,526,319     483,571,913,482 Total non-current assets
   Jumlah aset                       176,513,952,813     705,620,167,464                  Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang bank jangka                                               Short term bank loans
                                                          21,192,719,390
          pendek
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                                Trade payables
                                          124,207,873     22,842,708,032
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                              Other payables
                                       40,998,621,521     71,880,604,875
              ketiga                                                              third parties
Page 5
      Liabilitas keuangan                               400,000,000 Other current financial
      jangka pendek lainnya                                                       liabilities
      Beban akrual jangka                                                 Current accrued
                                   20,075,142,935    27,993,486,561
      pendek                                                                    expenses
      Liabilitas imbalan                                                       Short-term
      pasca kerja jangka                             22,830,707,928     post-employment
      pendek                                                           benefit obligations
      Utang pajak                   1,294,986,940     4,204,499,543        Taxes payable
      Pendapatan diterima                                               Current unearned
                                                      2,369,751,043
      dimuka jangka pendek                                                         revenue
      Liabilitas jangka                                             Current maturities of
      panjang yang jatuh                                             long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                            Current maturities
          panjang yang jatuh                                               of bank loans
          tempo dalam satu                          256,174,179,717
          tahun atas utang
          bank
          Liabilitas jangka                                            Current maturities
          panjang yang jatuh                                            of finance lease
          tempo dalam satu           265,547,315      1,613,699,415             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                       Total current
                                   62,758,506,584   431,502,356,504
      jangka pendek                                                               liabilities
  Liabilitas jangka                                                      Non-current liabilities
  panjang
      Liabilitas jangka                                                Long-term liabilities
      panjang setelah                                                        net of current
      dikurangi bagian                                                           maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                              Long-term bank
          panjang atas utang                        190,288,327,431               loans
          bank
          Liabilitas jangka                                            Long-term finance
          panjang atas                                                    lease liabilities
                                                        249,473,470
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                           Long-term
      pasca kerja jangka           23,049,308,753    44,459,293,365        post-employment
      panjang                                                            benefit obligations
      Jumlah liabilitas                                                  Total non-current
                                   23,049,308,753   234,997,094,266
      jangka panjang                                                               liabilities
  Jumlah liabilitas                85,807,815,337   666,499,450,770             Total liabilities
Ekuitas                                                                                       Equity
  Ekuitas yang                                                          Equity attributable to
  diatribusikan kepada                                                equity owners of parent
  pemilik entitas induk                                                                     entity
      Saham biasa                 252,000,000,000   252,000,000,000         Common stocks
      Tambahan modal                                                       Additional paid-in
                                   52,681,380,953    52,681,380,953
      disetor                                                                          capital
      Cadangan pengukuran                                                         Reserve of
      kembali program               1,258,230,123     2,362,709,153     remeasurements of
      imbalan pasti                                                    defined benefit plans
      Komponen ekuitas                                                 Other components of
                                                      6,853,157,506
      lainnya                                                                          equity
      Saldo laba                                                        Retained earnings
      (akumulasi kerugian)                                                           (deficit)
Page 6
         Saldo laba yang      ( 215,233,473,600 )   ( 376,596,495,795 )     Unappropriated
         belum ditentukan                                                 retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                        Total equity
      diatribusikan kepada                                              attributable to equity
                                 90,706,137,476      ( 62,699,248,183 )
      pemilik entitas induk                                                  owners of parent
                                                                                         entity
   Kepentingan                                                           Non-controlling interests
                                                       101,819,964,877
   non-pengendali
   Jumlah ekuitas                90,706,137,476        39,120,716,694                  Total equity
Jumlah liabilitas dan                                                     Total liabilities and equity
                                176,513,952,813       705,620,167,464
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                     30 September 2023    30 September 2022
Penjualan dan pendapatan                                                                      Sales and revenue
                                         7,004,206,290      523,900,613,661
usaha
Beban pokok penjualan dan                                                             Cost of sales and revenue
                                      ( 7,002,688,784 )   ( 432,737,400,778 )
pendapatan
Jumlah laba bruto                            1,517,506        91,163,212,883                 Total gross profit
Beban penjualan                         ( 366,991,837 )    ( 14,311,063,548 )                   Selling expenses
Beban umum dan administrasi                                                         General and administrative
                                     ( 57,453,859,776 )    ( 63,931,096,026 )
                                                                                                        expenses
Pendapatan keuangan                        109,320,703            52,702,925                     Finance income
Pendapatan lainnya                     231,047,226,461                                              Other income
Beban lainnya                        ( 11,974,190,862 )    ( 28,080,424,701 )                    Other expenses
Jumlah laba (rugi) sebelum                                                        Total profit (loss) before tax
                                      161,363,022,195      ( 15,106,668,467 )
pajak penghasilan
Pendapatan (beban) pajak                                   ( 11,181,337,966 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                      161,363,022,195      ( 26,288,006,433 )
yang dilanjutkan                                                                        continuing operations
Jumlah laba (rugi)                    161,363,022,195      ( 26,288,006,433 )                 Total profit (loss)
Pendapatan komprehensif                                                        Other comprehensive income,
lainnya, setelah pajak                                                                                   after tax
    Pendapatan komprehensif                                                          Other comprehensive
    lainnya yang tidak akan                                                        income that will not be
    direklasifikasi ke laba rugi,                                                  reclassified to profit or
    setelah pajak                                                                              loss, after tax
        Pendapatan komprehensif                                                   Other comprehensive
        lainnya atas pengukuran                                                                 income for
        kembali kewajiban             ( 7,957,636,536 )                       remeasurement of defined
        manfaat pasti, setelah                                                benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan               ( 7,957,636,536 )                                  that will not be
        direklasifikasi ke laba                                                  reclassified to profit or
        rugi, setelah pajak                                                                loss, after tax
    Jumlah pendapatan                                                           Total other comprehensive
    komprehensif lainnya,             ( 7,957,636,536 )                                    income, after tax
    setelah pajak
Jumlah laba rugi komprehensif         153,405,385,659      ( 26,288,006,433 )    Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                      161,363,022,195      ( 32,085,546,305 )
    diatribusikan ke entitas induk                                                                parent entity
    Laba (rugi) yang dapat                                                         Profit (loss) attributable to
    diatribusikan ke kepentingan                               5,797,539,872        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                             Comprehensive income
dapat diatribusikan                                                                               attributable to
    Laba rugi komprehensif yang                                                       Comprehensive income
    dapat diatribusikan ke entitas    153,405,385,659      ( 32,085,546,305 )     attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                    Comprehensive income
    dapat diatribusikan ke                                     5,797,539,872 attributable to non-controlling
Page 8
  kepentingan non-pengendali                                           interests
Laba (rugi) per saham                                  Earnings (loss) per share
  Laba per saham dasar                              Basic earnings per share
  diatribusikan kepada                                   attributable to equity
  pemilik entitas induk                            owners of the parent entity
      Laba (rugi) per saham                        Basic earnings (loss) per
      dasar dari operasi yang   112.06   ( 22.28 )   share from continuing
      dilanjutkan                                                 operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                Cadangan pengukuran        Selisih transaksi         Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal                                                                                                                        Kepentingan
                                                 Saham biasa                                       kembali program       ekuitas dengan pihak              ditentukan          diatribusikan kepada                                      Ekuitas
                                                                          disetor                                                                                                                          non-pengendali
                                                                                                     imbalan pasti          non-pengendali              penggunaannya              entitas induk
                                                                                                       Reserve of         Difference in value of
                                                                                                                                                     Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of      equity transactions with                                                       Non-controlling interests        Equity
                                                                                                                                                           earnings               parent entity
                                                                                                 defined benefit plans   non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                            Balance before restatement at beginning of
                                                 252,000,000,000         52,681,380,953               2,362,709,153             6,853,157,506         ( 376,596,495,795 )       ( 62,699,248,183 )          101,819,964,877            39,120,716,694
                                                                                                                                                                                                                                                                                                period
  Posisi ekuitas, awal periode                   252,000,000,000         52,681,380,953               2,362,709,153             6,853,157,506         ( 376,596,495,795 )       ( 62,699,248,183 )          101,819,964,877             39,120,716,694    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                            161,363,022,195          161,363,022,195                                     161,363,022,195                                     Profit (loss)
  Pendapatan komprehensif lainnya                                                                  ( 1,104,479,030 )        ( 6,853,157,506 )                                     ( 7,957,636,536 )                                   ( 7,957,636,536 )                Other comprehensive income
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                                               Changes in non-controlling interests due to
                                                                                                                                                                                                         ( 101,819,964,877 )        ( 101,819,964,877 )
  pelepasan entitas anak                                                                                                                                                                                                                                                     disposal of subsidiaries
  Posisi ekuitas, akhir periode                  252,000,000,000         52,681,380,953               1,258,230,123                                   ( 215,233,473,600 )           90,706,137,476                                     90,706,137,476           Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                Cadangan pengukuran      Selisih transaksi ekuitas    Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                                                             Kepentingan
                                                 Saham biasa       Tambahan modal disetor          kembali program             dengan pihak                 ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                                                                                                            non-pengendali
                                                                                                     imbalan pasti            non-pengendali             penggunaannya              entitas induk
                                                                                                       Reserve of          Difference in value of
                                                                                                                                                      Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital     remeasurements of       equity transactions with                                                       Non-controlling interests       Equity
                                                                                                                                                            earnings               parent entity
                                                                                                 defined benefit plans    non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                                                            Balance before restatement at beginning of
                                                 252,000,000,000         52,681,380,953                 145,774,114              6,853,157,506         ( 341,779,154,397 )       ( 30,098,841,824 )            78,816,344,136          48,717,502,312
                                                                                                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode                   252,000,000,000         52,681,380,953                 145,774,114              6,853,157,506         ( 341,779,154,397 )       ( 30,098,841,824 )            78,816,344,136           48,717,502,312    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                            ( 32,085,546,305 )      ( 32,085,546,305 )             5,797,539,872        ( 26,288,006,433 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                  252,000,000,000         52,681,380,953                 145,774,114              6,853,157,506         ( 373,864,700,702 )       ( 62,184,388,129 )            84,613,884,008           22,429,495,879          Equity position, end of the period
Page 11
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
      Penerimaan dari                                                         Receipts from customers
                                       1,004,206,290      536,012,755,892
      pelanggan
      Penerimaan kas lainnya                                                 Other cash receipts from
                                       2,728,097,357          544,386,679
      dari aktivitas operasi                                                       operating activities
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
      Pembayaran kepada                                                     Payments to suppliers for
      pemasok atas barang dan       ( 2,932,333,384 )   ( 330,763,621,772 )      goods and services
      jasa
      Pembayaran gaji dan                                                   Payments for salaries and
                                   ( 26,633,462,354 )    ( 88,206,967,647 )
      tunjangan                                                                            allowances
      Pembayaran kas lainnya                                                 Other cash payments for
                                   ( 75,077,689,279 )    ( 89,807,200,830 )
      untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                  ( 100,911,181,370 )       27,779,352,322
   (digunakan untuk) operasi                                                              in) operations
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 100,911,181,370 )       27,779,352,322
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran uang muka                                                        Payments for advances for
   pembelian aset tetap                                   ( 1,539,950,000 )    purchase of property, plant
                                                                                            and equipment
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                        400,000,000         45,538,040,967
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                                          ( 1,437,596,691 )
   aset tetap                                                               property, plant and equipment
   Penerimaan dari pelepasan                                                    Proceeds from disposal of
                                    405,980,762,654
   entitas anak                                                                               subsidiaries
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                    406,380,762,654         42,560,494,276
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan pinjaman bank                                284,501,396,500     Proceeds from bank loans
   Pembayaran pinjaman bank       ( 279,120,157,723 )   ( 344,670,752,920 )      Payments of bank loans
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                    ( 1,646,390,237 )     ( 1,277,822,296 )
   pembiayaan                                                                                   liabilities
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 280,766,547,960 )    ( 61,447,178,716 )
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                     24,703,033,324          8,892,667,882
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                       5,322,553,641       29,564,290,172
awal periode                                                                 flows, beginning of the period
Efek perubahan nilai kurs pada                                            Effect of exchange rate changes
                                           1,044,928        1,397,722,392
kas dan setara kas                                                           on cash and cash equivalents
Page 12
Kas dan setara kas arus kas,                                       Cash and cash equivalents
                               30,026,631,893   39,854,680,446
akhir periode                                                    cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                      equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung           110,731,830,420                                             ( 41,743,330,340 )                68,988,500,080            Land, directly owned    Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold
                         dimiliki langsung                  167,035,060,139                                             ( 68,704,799,325 )                98,330,260,814           improvement, directly
                                                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                            437,398,636,163                  1,800,000,000            ( 367,271,968,539 )                 71,926,667,624
                         dimiliki langsung                                                                                                                                                 directly owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                                                              12,896,561,956                       9,500,000             ( 5,880,433,019 )                 7,025,628,937
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                              31,946,038,970                                            ( 15,177,760,136 )                16,768,278,834
                         dimiliki langsung                                                                                                                                                          owned
                         Lainnya, dimiliki langsung             320,957,970                                               ( 320,957,970 )                                         Others, directly owned
                         Dimiliki langsung                  760,329,085,618                  1,809,500,000            ( 499,099,249,329 )               263,039,336,289                   Directly owned
                         Mesin, aset hak guna                                                                                                                                     Machinery, right of use
                                                               1,765,860,115                     34,139,885              ( 1,800,000,000 )
                                                                                                                                                                                                    assets
                         Bangunan, aset hak guna                                                                                                                                     Building, right of use
                                                               3,318,060,139                                             ( 1,214,126,942 )                 2,103,933,197
                                                                                                                                                                                                    assets
                         Aset hak guna                         5,083,920,254                     34,139,885              ( 3,014,126,942 )                 2,103,933,197            Right of use assets
                         Lainnya, dalam                                                                                                                                             Others, assets under
                                                              19,564,602,858                    307,500,000              ( 2,493,781,235 )                17,378,321,623
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam penyelesaian                                                                                                                                            Assets under
                                                              19,564,602,858                    307,500,000              ( 2,493,781,235 )                17,378,321,623
                                                                                                                                                                                            construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                            784,977,608,730                  2,151,139,885            ( 504,607,157,506 )               282,521,591,109
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold          Carrying amount,
                         dimiliki langsung                    88,322,399,787                 6,273,286,822              ( 32,942,168,004 )                61,653,518,605           improvement, directly accumulated depreciation
                                                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                            215,549,566,401                  3,342,019,747            ( 153,990,306,353 )                 64,901,279,795
                         dimiliki langsung                                                                                                                                                 directly owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                                                              12,526,552,913                    169,718,217              ( 5,041,819,720 )                 7,654,451,410
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
Page 15
                  dimiliki langsung             28,644,167,590     764,421,328      ( 14,186,603,103 )    15,221,985,815                    owned
                  Lainnya, dimiliki langsung       333,542,293                         ( 333,542,293 )                     Others, directly owned
                  Dimiliki langsung            345,376,228,984   10,549,446,114   ( 206,494,439,473 )    149,431,235,625          Directly owned
                  Mesin, aset hak guna                                                                                     Machinery, right of use
                                                  599,204,186       57,766,568        ( 656,970,754 )
                                                                                                                                            assets
                  Bangunan, aset hak guna                                                                                    Building, right of use
                                                 1,598,686,403      90,087,891                             1,688,774,294
                                                                                                                                            assets
                  Aset hak guna                  2,197,890,589     147,854,459        ( 656,970,754 )      1,688,774,294    Right of use assets
                  Aset tetap                                                                                                Property, plant, and
                                               347,574,119,573   10,697,300,573   ( 207,151,410,227 )    151,120,009,919
                                                                                                                                       equipment
Nilai perolehan   Aset tetap                                                                                                Property, plant, and      Carrying amount
                                               437,403,489,157                                           131,401,581,190
                                                                                                                                       equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap           Pengurangan aset tetap         Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,   Disposals in property, plant,     Property, plant, and
                                                      equipment, beginning period         and equipment                  and equipment              equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung           112,667,522,000                                              ( 1,935,691,580 )              110,731,830,420             Land, directly owned    Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold
                         dimiliki langsung                  152,916,454,885                 14,118,605,254                                              167,035,060,139            improvement, directly
                                                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                            252,791,734,300               184,606,901,863                                               437,398,636,163
                         dimiliki langsung                                                                                                                                                 directly owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                                                              13,121,144,273                                                ( 224,582,317 )               12,896,561,956
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
                                                              32,779,568,237                                                ( 833,529,267 )               31,946,038,970
                         dimiliki langsung                                                                                                                                                          owned
                         Lainnya, dimiliki langsung           1,469,313,144                                              ( 1,148,355,174 )                  320,957,970           Others, directly owned
                         Dimiliki langsung                  565,745,736,839               198,725,507,117                ( 4,142,158,338 )              760,329,085,618                   Directly owned
                         Mesin, aset hak guna                                                                                                                                     Machinery, right of use
                                                               1,765,860,115                                                                               1,765,860,115
                                                                                                                                                                                                    assets
                         Bangunan, aset hak guna                                                                                                                                     Building, right of use
                                                               2,884,759,402                    433,300,737                                                3,318,060,139
                                                                                                                                                                                                    assets
                         Aset hak guna                         4,650,619,517                    433,300,737                                                5,083,920,254            Right of use assets
                         Lainnya, dalam                                                                                                                                             Others, assets under
                                                            220,466,217,143                                           ( 200,901,614,285 )                 19,564,602,858
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam penyelesaian                                                                                                                                            Assets under
                                                            220,466,217,143                                           ( 200,901,614,285 )                 19,564,602,858
                                                                                                                                                                                            construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                            790,862,573,499               199,158,807,854             ( 205,043,772,623 )               784,977,608,730
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                               Building and leasehold          Carrying amount,
                         dimiliki langsung                    90,178,536,125                                             ( 1,856,136,338 )                88,322,399,787           improvement, directly accumulated depreciation
                                                                                                                                                                                                    owned
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                            210,548,951,205                  5,000,615,196                                              215,549,566,401
                         dimiliki langsung                                                                                                                                                 directly owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                                                              12,412,744,134                    113,808,779                                               12,526,552,913
                         kantor, dimiliki langsung                                                                                                                             equipment, directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, directly
Page 17
                  dimiliki langsung             28,178,591,706    465,575,884                         28,644,167,590                    owned
                  Lainnya, dimiliki langsung     1,469,419,318                   ( 1,135,877,025 )       333,542,293   Others, directly owned
                  Dimiliki langsung            342,788,242,488   5,579,999,859   ( 2,992,013,363 )   345,376,228,984          Directly owned
                  Mesin, aset hak guna                                                                                 Machinery, right of use
                                                  368,137,916     231,066,270                           599,204,186
                                                                                                                                        assets
                  Bangunan, aset hak guna                                                                                Building, right of use
                                                  120,198,308    1,478,488,095                         1,598,686,403
                                                                                                                                        assets
                  Aset hak guna                   488,336,224    1,709,554,365                         2,197,890,589    Right of use assets
                  Aset tetap                                                                                            Property, plant, and
                                               343,276,578,712   7,289,554,224   ( 2,992,013,363 )   347,574,119,573
                                                                                                                                   equipment
Nilai perolehan   Aset tetap                                                                                            Property, plant, and      Carrying amount
                                               447,585,994,787                                       437,403,489,157
                                                                                                                                   equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                        Notes for revenue by parties
pihak

                                     30 September         30 September
                                         2023                 2022

                                       Penjualan dan        Penjualan dan
                       Nama pihak
                                     pendapatan usaha     pendapatan usaha
                        Party name    Sales and revenue    Sales and revenue
Pihak ketiga lainnya                      7,004,206,290      523,900,613,661   Other third parties
Pihak ketiga                              7,004,206,290      523,900,613,661       Third parties
Tipe pihak                                7,004,206,290      523,900,613,661    Type of parties
Page 20
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 21
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                   Notes for revenue by source

                                           30 September 30 September
                                               2023         2022

                      Nama produk            Penjualan dan        Penjualan dan
                       atau jasa           pendapatan usaha     pendapatan usaha
                      Service or product
                                            Sales and revenue    Sales and revenue
                            name
Pendapatan domestik                                                                     Other domestic
                                               7,004,206,290      123,685,425,858
lainnya                                                                                         revenue
Pendapatan domestik                            7,004,206,290      123,685,425,858    Domestic revenue
Sumber pendapatan                              7,004,206,290      523,900,613,661    Source of revenue
Page 22
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                               Trade receivables by currency

                                             30 September 2023                                                    31 December 2022

                                                       Penyisihan                                                           Penyisihan
                               Piutang usaha,
                                                    penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                    kotor
                                                     piutang usaha                                                        piutang usaha
                                                      Allowance for                                                        Allowance for
                              Trade receivables,
                                                   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                    gross
                                                       receivables                                                          receivables
Pihak ketiga   IDR                                                                                32,753,406,460                                                                IDR    Third party
               USD                                                                                14,103,673,871                                                               USD
               Mata uang                                                                          46,857,080,331           ( 99,975,100 )       46,757,105,231             Currency
Page 23
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 24
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                             Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi                4,276,055,542     45,304,204,586            Finished goods
     Bahan baku dan bahan                                          Raw and indirect material
                                6,008,266,668     85,524,413,714
     pembantu
     Persediaan, kotor         10,284,322,210    130,828,618,300        Inventories, gross
     Persediaan                10,284,322,210    130,828,618,300               Inventories
     Persediaan lancar         10,284,322,210    130,828,618,300         Current inventories
Page 25
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 26
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                        Trade payables by currency

                                                    30 September 2023 31 December 2022

                                                          Utang usaha           Utang usaha
                                                         Trade payables        Trade payables
Pihak ketiga              IDR                                    124,207,873       22,842,708,032        IDR                Third party
                          Mata uang                              124,207,873       22,842,708,032   Currency
Page 27
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 28
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                    Cost of good sold
                             30 September 2023   30 September 2022
Persediaan bahan baku awal       6,898,225,664    130,735,354,375         Beginning raw inventory
Pembelian bahan baku             2,926,341,800                           Purchased raw inventory
Bahan baku yang digunakan        9,824,567,464                               Raw inventory used
Biaya pabrikasi lainya             803,495,349                     Other manufacturing overhead
Jumlah biaya produksi           10,628,062,813                             Total production cost
Harga pokok produksi            10,628,062,813                     Cost of goods manufactured
Barang jadi awal                   650,681,513     58,347,551,184 Beginning finish goods inventory
Barang jadi akhir                4,276,055,542                      Ending finish goods inventory
Beban pokok penjualan dan                                             Cost of sales and revenue
                                 7,002,688,784    432,737,400,778
pendapatan
Page 29
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 30
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 31
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 32
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 33
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                               30 September 2023                                   31 December 2022

                                         Utang bank jangka                                 Utang bank jangka
                                                                Utang bank jangka
                                        pendek, nilai dalam                             pendek, nilai dalam mata     Utang bank jangka pendek
                                                                     pendek
                                          mata uang asing                                     uang asing
                                        Short-term bank loan,
                                                                                          Short-term bank loan,
                                          amount in foreign     Short term bank loans                                  Short term bank loans
                                                                                        amount in foreign currency
                                               currency
Bank asing lainnya   USD                                                                             1,347,195              21,192,719,390               USD     Other foreign banks
                     Mata uang                                                                                              21,192,719,390           Currency
Kreditur nama bank   Mata uang                                                                                              21,192,719,390           Currency    Creditor bank name
Page 34
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 35
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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