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Nomor Surat 060/CS-KIAS/FS/X/2023
Nama Emiten Keramika Indonesia Assosiasi Tbk
Kode Emiten KIAS
Perihal Penyampaian Laporan Keuangan Interim (KOREKSI)
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 KIA MANUFAKTU BOGOR 1984 OPERASI 536.415.563.015 PENUH IDR 99.21
KERAMIK R GENTENG
MAS
2 PT KIA MANUFAKTU BOGOR 1970 OPERASI 110.119.437.804 PENUH IDR 72.3
SERPIH MAS R LANTAI
KERAMIK
Dokumen ini merupakan dokumen resmi Keramika Indonesia Assosiasi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. Keramika Indonesia Assosiasi Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas Keramika Indonesia Assosiasi Entity name
Tbk
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas KIAS Entity code
Nomor identifikasi entitas AA224 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor C. Industrials Sector
Subsektor C1. Industrial Goods Subsector
Industri B12. Construction Materials Industry
Subindustri B121. Construction Materials Subindustry
Informasi pemegang saham Controlling shareholder information
Foreign 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
Pemantauan Khusus / Watchlist
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 Tidak / No 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
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partner
Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[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
47,267,199,685 9,080,952,871
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables
172,240,121,673 247,309,624,818
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
334,727,887 50,384,664
ketiga parties
Piutang lainnya pihak Other receivables
1,171,097,595 8,346,818,844
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 70,915,502,977 70,502,372,131 Current inventories
Uang muka lancar Current advances
Uang muka lancar Other current
9,684,396,856 481,097,175
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
726,796,090
lancar
Jumlah aset lancar 302,339,842,763 335,771,250,503 Total current assets
Aset tidak lancar Non-current assets
Properti investasi 61,981,310,000 61,981,310,000 Investment properties
Aset tetap Property, plant, and
652,380,398,166 665,522,179,042
equipment
Klaim atas pengembalian Non-current claims for tax
1,964,355,796 2,417,257,648
pajak tidak lancar refund
Aset takberwujud selain Intangible assets other
24,804,492
goodwill than goodwill
Aset tidak lancar Other non-current
131,881,875 162,751,093
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 716,457,945,837 730,108,302,275 Total non-current assets
Jumlah aset 1,018,797,788,600 1,065,879,552,778 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
91,674,875,478 105,333,374,142
ketiga third parties
Utang usaha pihak Trade payables
938,976,750 2,332,882,048
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
4,891,032,614 8,786,319,461
ketiga third parties
Utang lainnya pihak Other payables
2,309,262,969 6,883,750,078
berelasi related parties
Utang dividen 898,861,837 898,861,837 Dividends payable
Beban akrual jangka Current accrued
34,291,380,041 18,675,290,688
pendek expenses
Utang pajak 2,314,063,467 3,582,807,367 Taxes payable
Liabilitas jangka Current maturities of
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panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 988,832,258 727,079,042 liabilities
tahun atas liabilitas
sewa pembiayaan
Liabilitas Other current
non-keuangan jangka 34,496,143,375 30,297,248,975 non-financial liabilities
pendek lainnya
Jumlah liabilitas Total current
172,803,428,789 177,517,613,638
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
9,880,503,831 9,880,503,830
tangguhan
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term finance
panjang atas lease liabilities
16,378,441 871,424,144
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 25,733,884,204 24,608,604,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
35,630,766,476 35,360,531,974
jangka panjang liabilities
Jumlah liabilitas 208,434,195,265 212,878,145,612 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 1,612,180,500,000 1,612,180,500,000 Common stocks
Tambahan modal Additional paid-in
218,657,014,680 218,657,014,680
disetor capital
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 7,159,174,474 7,159,174,474 retained earnings
penggunaannya
Saldo laba yang Unappropriated
( 1,082,217,812,341 ( 1,044,359,200,419
belum ditentukan retained earnings
) )
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
755,778,876,813 793,637,488,735
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
54,584,716,522 59,363,918,431
non-pengendali
Jumlah ekuitas 810,363,593,335 853,001,407,166 Total equity
Jumlah liabilitas dan Total liabilities and equity
1,018,797,788,600 1,065,879,552,778
ekuitas
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[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
405,426,006,398 478,770,419,160
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 433,013,886,381 ) ( 458,141,179,364 )
pendapatan
Jumlah laba bruto ( 27,587,879,983 ) 20,629,239,796 Total gross profit
Beban penjualan ( 83,738,992 ) ( 328,109,218 ) Selling expenses
Beban umum dan administrasi General and administrative
( 26,654,741,965 ) ( 25,518,834,356 )
expenses
Pendapatan keuangan 1,978,590,073 59,073,382 Finance income
Beban bunga dan keuangan ( 4,059,743,817 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
( 309,373,398 ) ( 37,233,344 )
kurs mata uang asing foreign exchange rates
Pendapatan lainnya 14,079,074,251 1,545,165,850 Other income
Jumlah laba (rugi) sebelum Total profit (loss) before tax
( 42,637,813,831 ) ( 3,650,697,890 )
pajak penghasilan
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 42,637,813,831 ) ( 3,650,697,890 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 42,637,813,831 ) ( 3,650,697,890 ) Total profit (loss)
Jumlah laba rugi komprehensif ( 42,637,813,831 ) ( 3,650,697,890 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 37,858,611,922 ) ( 762,490,453 )
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan ( 4,779,201,909 ) ( 2,888,207,437 ) 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 ( 37,858,611,922 ) ( 762,490,453 ) attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke ( 4,779,201,909 ) ( 2,888,207,437 ) attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang ( 2.54 ) ( 0.05 ) share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,044,359,200,419 ) 793,637,488,735 59,363,918,431 853,001,407,166
kembali period
Posisi ekuitas, awal periode 1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,044,359,200,419 ) 793,637,488,735 59,363,918,431 853,001,407,166 Equity position, beginning of the period
Laba (rugi) ( 37,858,611,922 ) ( 37,858,611,922 ) ( 4,779,201,909 ) ( 42,637,813,831 ) Profit (loss)
Posisi ekuitas, akhir periode 1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,082,217,812,341 ) 755,778,876,813 54,584,716,522 810,363,593,335 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
penggunaannya penggunaannya entitas induk
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Non-controlling interests Equity
earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian Balance before restatement at beginning of
1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,050,824,344,379 ) 787,172,344,775 59,257,041,219 846,429,385,994
kembali period
Posisi ekuitas, awal periode 1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,050,824,344,379 ) 787,172,344,775 59,257,041,219 846,429,385,994 Equity position, beginning of the period
Laba (rugi) ( 762,490,453 ) ( 762,490,453 ) ( 2,888,207,437 ) ( 3,650,697,890 ) Profit (loss)
Posisi ekuitas, akhir periode 1,612,180,500,000 218,657,014,680 7,159,174,474 ( 1,051,586,834,832 ) 786,409,854,322 56,368,833,782 842,778,688,104 Equity position, end of the period
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[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
823,615,243,508 477,941,214,689
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 820,887,231,762 ) ( 513,265,311,194 ) goods and services
jasa
Kas diperoleh dari Cash generated from (used
2,728,011,746 ( 35,324,096,505 )
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
1,035,840,074 ( 441,278,336 )
aktivitas operasi operating activities
Pembayaran bunga dari Interests paid from operating
( 369,326,638 ) 3,255,822,397
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 787,529,188 ) ( 589,411,526 )
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
2,606,995,994 ( 33,098,963,970 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
12,481,981,982 85,486,336
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 15,597,768,937 ) ( 27,465,126,355 )
aset tetap property, plant and equipment
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 3,115,786,955 ) ( 27,379,640,019 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 94,636,101,922 59,000,000,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 90,437,207,522 ) Payments of bank loans
Pembayaran liabilitas sewa Payments of finance lease
( 790,601,790 )
pembiayaan liabilities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
4,198,894,400 58,209,398,210
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
3,690,103,439 ( 2,269,205,779 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
9,080,952,871 11,435,279,861
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
12,771,056,310 9,166,074,082
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan The consolidated financial statements represent the consolidation of the financial statements of the Basis of preparation of consolidated financial
konsolidasian Company with the financial statements of its subsidiaries. Control over a subsidiary is presumed to statements
exist if the Company is exposed to, or has rights to, variable returns from its involvement with the
subsidiary and has the ability to affect those returns through its power over the subsidiary. The
consolidated financial statements are prepared on the accrual basis using the historical cost concept,
except where the accounting standards require fair value measurement.
Prinsip-prinsip konsolidasi The accounting policies adopted in the consolidated financial statements have been consistenly Principles of consolidation
applied by the subsidiaries, unless otherwise stated. Significant intercompany balances and
transactions, including income and expenses, are eliminated in full. Unrealized gains and losses
resulting from intercompany transactions are eliminated in the consolidated financial statements.
Kas dan setara kas The Group?s cash in banks are deposited at reputable banks that are subject to tight regulations, Cash and cash equivalents
therefore, the exposure to loss is minimized.
Piutang usaha dan piutang lain-lain The Group?s credit risk mainly arises from risk of loss if customers fail to discharge their contractual Trade and other receivables
obligations.
Persediaan Inventories are measured at the lower of cost and net realizable value; cost is determined using the Inventories
average method, and includes expenditures incurred in acquiring the inventories, production or
conversion costs and other costs incurred in bringing them to their existing location and condition. In
the case of manufactured inventories and work in process, cost includes an appropriate share of
production overheads based on normal operating capacity.
Tanaman produktif - Bearer plants
Properti investasi Investment property is property held for capital appreciation, but not for sale in the ordinary course of Investment property
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business, not for use in the production or supply of goods or services, or for administrative purposes.
Investment property is accounted for using the cost model, whereby on initial recognition, all
expenditure that is directly attributable to the acquisition of the property is capitalized and is carried as
such in subsequent periods. Land held as investment property is not amortized.
Aset tetap After quasi-reorganization, the revaluated amounts of fixed assets at quasi-reorganization date are Fixed assets
deemed as new costs. The Group continues to use cost model for accounting of its fixed assets. Land
acquired under Hak Guna Bangunan (?HGB?) title is measured at acquisition cost (include legal and
administration costs incurred in transactions to acquire the land) and is not amortized. Other fixed
assets (including right-of-use assets, see Note 3e) are measured using the cost model, i.e. initially
measured at cost and subsequently are carried net of accumulated depreciation and accumulated
impairment losses.
Tanah belum dikembangkan - Undeveloped land
Aset biologis - Biological assets
Perkebunan plasma - Plasma plantations
Penurunan nilai aset nonkeuangan The carrying amount of the each cash-generating unit (?CGU?) within non-financial assets is reviewed Impairment of non-financial assets
at each reporting date to determine whether there is any indication of impairment. If any such
indications exist then the asset?s recoverable amount is estimated. An impairment loss is recognized if
the carrying amount of a CGU exceeds its recoverable amount. A CGU is the smallest identifiable
asset group that generates cash flows that largely are independent from other assets. Impairment
losses are recognized in profit or loss.
Beban tangguhan - Deferred charges
Utang usaha dan liabilitas lain-lain - Trade payables and other liabilities
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Pengakuan pendapatan dan beban An impairment loss is recognized if the carrying amount of a CGU exceeds its recoverable amount. A Revenue and expense recognition
CGU is the smallest identifiable asset group that generates cash flows that largely are independent
from other assets. Impairment losses are recognized in profit or loss. Revenue is recognized when the
customer obtains control of the goods, usually when the goods is received by the customer (local
sales) and when the goods are loaded for shipment at the port (export sales), because by that time the
customer can direct the use of the goods and the customer will obtain substantially all of the economic
benefits from the goods.
Penjabaran mata uang asing Foreign currencies are translated into the Group?s functional currency (Rupiah) at the rates of Foreign currency translation
exchange prevailing at transaction date. Monetary assets and liabilities denominated in foreign
currencies are retranslated to the functional currency at the exchange rate at the reporting date.
Transaksi dengan pihak berelasi In these financial statements, the related party terms used are in accordance with PSAK 7, Related Transactions with related parties
Parties Disclosures. All significant transactions and balances with related parties, are disclosed in the
notes to the consolidated financial statements.
Pajak penghasilan Income tax expense consist of current and deferred income tax. Current tax and deferred tax are Income taxes
recognized in profit or loss except to the extent that they relate to items recognized directly in equity or
in other comprehensive income. Current tax expense is measured using the best estimate of the
amount expected to be paid or received, taking into consideration the uncertainty associated with the
complexity of tax regulations. Deferred tax is measured at the tax rates that are expected to be applied
to temporary differences when they reverse, based on the laws that have been enacted or
substantively enacted as of the reporting date.
Pinjaman - Borrowings
Provisi - Provisions
Imbalan kerja karyawan The obligation for post-employment benefits is calculated at the present value of estimated future Employee benefits
benefits that the employees have earned in return for their services in the current and prior periods.
The calculation is performed by a qualified actuary, using the projected unit credit method. Gains or
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losses arising from actuarial remeasurements of the net defined benefit liability are recognized
immediately in other comprehensive income. The Group provides other long-term employee benefits
such as jubilee. These benefits are accounted for using the same methodology as for the defined
benefit pension plan, except actuarial gains and losses.
Laba per saham Earnings (loss) per share are computed by dividing profit (loss) by the weighted average number of Earnings per share
total outstanding/issued shares during the year.
Dividen - Dividends
Pelaporan segmen Operating segment information is reported consistently based on the internal reporting used by the Segment reporting
chief operating decision maker in allocating resources and assessing performance of Group?s
operating segments.
Instrumen keuangan derivatif - Derivative financial instruments
Penerapan standar akutansi baru - The implementation of new statements of
accounting standards
Kombinasi bisnis - Business combination
Penentuan nilai wajar measuring the fair value of an asset or liability, the Group uses observable market data to the extent Determination of fair value
possible. Fair values are determined using the following hierarchy of inputs used in the valuation
techniques for assets and liabilities: Level 1: quoted prices (unadjusted) in active markets for identical
assets or liabilities, Level 2: inputs, other than quoted prices included in Level 1, that are observable,
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either directly or indirectly, Level 3: inputs that are not based on observable market data (unobservable
inputs).
Transaksi dan saldo dalam mata uang asing Transactions in foreign currencies are translated into the Group?s functional currency (Rupiah) at the Foreign currency transactions and balances
rates of exchange prevailing at transaction date. Monetary assets and liabilities denominated in foreign
currencies are retranslated to the functional currency at the exchange rate at the reporting date.
Foreign currency gain or loss on monetary items are comprised of the difference between amortized
cost measured in the functional currency at the beginning of the period as adjusted for effective interest
and payments during the period, and the amortized cost measured in foreign currency translated at the
exchange rate at reporting date.
Giro pada Bank Indonesia dan bank lain - Current accounts with Bank Indonesia and
other banks
Penempatan pada Bank Indonesia dan bank lain - Placements with Bank Indonesia and other
banks
Efek-efek - Securities
Investasi jangka pendek - Short-term investment
Aset hak guna The Group recognizes a right-of-use asset and a lease liability at the lease commencement date. The Right of use assets
right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability
adjusted for any lease payments made at or before the commencement date, plus any initial direct
costs incurred and an estimate of costs to dismantle and remove the underlying asset or to restore the
underlying asset or the site on which it is located, less any lease incentives received. The right-of-use
asset is subsequently depreciated using the straight-line method from the commencement date to the
earlier of the end of the useful life of the right-of-use asset or the end of the lease term.
Properti investasi - Investment properties
Page 15
Goodwill - Goodwill Investasi pada entitas asosiasi - Investment in associates Aset takberwujud - Intangible assets Beban dibayar dimuka - Prepaid expenses Piutang dan utang asuransi - Insurance receivables and payables Piutang pembiayaan konsumen - Consumer financing receivables Aset minyak dan gas bumi - Oil and gas properties
Page 16
Aset eksplorasi dan evaluasi - Exploration and evaluation assets
Aset konsesi - Concession assets
Liabilitas atas kontrak - Contract liabilities
Simpanan nasabah dan simpanan dari bank lain - Deposits from customers and deposits from
other banks
Obligasi subordinasi - Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali - Securities purchased under resell agreements
Liabilitas pembongkaran aset restorasi area - Asset abandoment and site restoration
Saham treasuri - Treasury stock
Page 17
Modal saham - Share capital
Pengaturan pembayaran berbasis saham - Share-based payment arrangement
Biaya emisi efek ekuitas - Stock issuance cost
Instrumen keuangan On initial recognition, a financial asset is classified as measured at amortized cost; fair value through Financial instruments
other comprehensive income (?FVOCI?) ? debt investment; FVOCI ? equity investment; or, fair value
through profit or loss (?FVTPL?).
Aset tidak lancar yang diklasifikasikan sebagai - Non-current assets classified as held for sale
dimiliki untuk dijual
Peristiwa setelah tanggal periode pelaporan - Events after reporting period
Penerapan standar akuntansi baru - Adoption of new accounting standards
Page 18
Standar akuntansi yang telah disahkan namun - Accounting standards issued but not yet belum berlaku efektif effective Utang pembiayaan konsumen - Consumer financing liabilities
Page 19
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 443,117,944,113 443,117,944,113 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 366,562,394,635 625,961,600 367,188,356,235 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 926,742,433,787 564,344,616 18,428,632,235 945,735,410,638 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 23,570,110,066 315,448,299 23,885,558,365 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
6,989,065,349 238,950,000 7,228,015,349
dimiliki langsung owned
Dimiliki langsung 1,766,981,947,950 1,744,704,515 18,428,632,235 1,787,155,284,700 Directly owned
Bangunan, aset hak Building, right of use
754,800,000 754,800,000
guna assets
Kendaraan bermotor, Motor vehicle, rights of
3,637,650,580 3,637,650,580
aset hak guna use assets
Aset hak guna 4,392,450,580 0 4,392,450,580 Right of use assets
Lainnya, dalam Others, assets under
44,684,523,180 13,853,064,421 ( 18,428,632,235 ) 40,108,955,366
penyelesaian construction
Aset dalam Assets under
44,684,523,180 13,853,064,421 ( 18,428,632,235 ) 40,108,955,366
penyelesaian construction
Aset tetap Property, plant, and
1,816,058,921,710 15,597,768,936 0 1,831,656,690,646
equipment
Akumulasi depresiasi Tanah, dimiliki langsung 247,690,372,274 12,247,339,318 259,937,711,592 Land, directly owned Carrying amount,
Mesin dan peralatan, Machinery and accumulated
dimiliki langsung 869,578,533,093 15,723,757,783 885,302,290,876 equipment, directly depreciation
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 23,470,974,436 29,029,874 23,500,004,310 equipment, directly
Page 20
owned
Kendaraan bermotor, Motor vehicle, directly
6,989,065,346 6,989,065,346
dimiliki langsung owned
Dimiliki langsung 1,147,728,945,147 28,000,126,975 (0) 1,175,729,072,122 Directly owned
Bangunan, aset hak Building, right of use
674,800,000 674,800,000
guna assets
Kendaraan bermotor, Motor vehicle, rights of
2,132,997,521 739,422,837 2,872,420,358
aset hak guna use assets
Aset hak guna 2,807,797,521 739,422,837 (0) 3,547,220,358 Right of use assets
Aset tetap Property, plant, and
1,150,536,742,668 28,739,549,812 (0) 1,179,276,292,480
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
665,522,179,042 652,380,398,166
equipment
Page 21
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
495,047,804,113 ( 51,929,860,000 ) 443,117,944,113
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 366,144,394,635 418,000,000 366,562,394,635 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 923,942,219,033 1,208,261,917 ( 777,647,968 ) 2,369,600,805 926,742,433,787 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 23,557,341,884 12,768,182 23,570,110,066 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
6,989,065,349 6,989,065,349
dimiliki langsung owned
Dimiliki langsung 1,815,680,825,014 1,639,030,099 ( 777,647,968 ) ( 49,560,259,195 ) 1,766,981,947,950 Directly owned
Bangunan, aset hak Building, right of use
1,200,000,000 ( 445,200,000 ) 754,800,000
guna assets
Kendaraan bermotor, Motor vehicle, rights of
3,539,250,580 98,400,000 3,637,650,580
aset hak guna use assets
Aset hak guna 4,739,250,580 98,400,000 ( 445,200,000 ) 4,392,450,580 Right of use assets
Lainnya, dalam Others, assets under
11,050,413,260 36,003,710,725 ( 2,369,600,805 ) 44,684,523,180
penyelesaian construction
Aset dalam Assets under
11,050,413,260 36,003,710,725 ( 2,369,600,805 ) 44,684,523,180
penyelesaian construction
Aset tetap Property, plant, and
1,831,470,488,854 37,741,140,824 ( 1,222,847,968 ) ( 51,929,860,000 ) 1,816,058,921,710
equipment
Akumulasi depresiasi Tanah, dimiliki Land, directly owned Carrying amount,
229,392,426,858 18,297,945,416 247,690,372,274
langsung accumulated
Mesin dan peralatan, Machinery and depreciation
dimiliki langsung 848,937,370,345 21,367,104,966 ( 725,942,218 ) 869,578,533,093 equipment, directly
owned
Page 22
Perabot dan peralatan Furniture and office
kantor, dimiliki 23,442,164,652 28,809,782 23,470,974,436 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
6,989,065,346 6,989,065,346
dimiliki langsung owned
Dimiliki langsung 1,108,761,027,201 39,693,860,164 ( 725,942,218 ) 1,147,728,945,147 Directly owned
Bangunan, aset hak Building, right of use
680,000,000 440,000,000 ( 445,200,000 ) 674,800,000
guna assets
Kendaraan bermotor, Motor vehicle, rights of
1,245,836,853 887,160,668 2,132,997,521
aset hak guna use assets
Aset hak guna 1,925,836,853 1,327,160,668 ( 445,200,000 ) 2,807,797,521 Right of use assets
Aset tetap Property, plant, and
1,110,686,864,054 41,021,020,832 ( 1,171,142,218 ) 1,150,536,742,668
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
720,783,624,800 665,522,179,042
equipment
Page 23
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Assets under construction as of 30 September 2023 is estimated to and reclassified into each group of Disclosure of notes for property, plant and
assets in 2023, with current percentage of completion of 85.58%, as of 30 September 2023 and 31 equipment
December 2022, management has reviewed the estimated useful lives of fixed assets and has found
them to be appropriate. The useful lives are based on the estimated period over which future economic
benefits will be received by the Group, taking into account any unexpected changes in circumstances
or events. As of 30 September 2023 and 31 December 2022, majority of fixed assets were insured for
Rp 346,000,000,000. Management assesses that the sum insured can cover the risk of potential loss
due to fire, natural disaster, strike, riot and civil commotion, etc. The Group owns several parcels of
land located in Cileungsi, Karawang and Gresik with renewable Building Use Rights (Hak Guna
Bangunan or HGB) due between 2023 and 2037. Management anticipates that the usage right granted
under this certificate will be perpetually renewable at minimal cost. Following the closing of Cileungsi
office and factory and part of Karawang factory (see notes 1a and 1d), management assessed
conditions of all related building improvements, machinery and equipment, office equipment and assets
under constructions. As of 30 September 2023, impairment provision of Rp 102,134,668,667 was
provided for all assets that no longer can be used and the net book value become zero. The remaining
assets will be sold/disposed in the near future.
Page 24
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 25
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 26
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 27
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Revenue from PT Kokoh Inti Arebama Tbk. (related party) as the Group?s distributor, represents Disclosure of notes for revenue
99.53% and 100% of net sales in 30 September 2023 and 2022, respectively.
Page 28
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
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 dari Product revenue 1
Penjualan barang 405,426,006,398 478,770,419,160
produk 1
Pendapatan dari Product revenue
405,426,006,398 478,770,419,160
produk
Page 29
[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, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 3,439,318,564 3,439,318,564 IDR Third party
Mata uang 3,439,318,564 3,439,318,564 Currency
Pihak berelasi IDR 172,240,121,673 247,309,624,818 IDR Related party
Mata uang 172,240,121,673 247,309,624,818 Currency
Page 30
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
30 September 2023 31 December 2022
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Belum jatuh Umur Aging Not yet due
158,606,979,299 116,671,034,157
tempo
Telah jatuh tempo 1 - 30 hari 13,633,142,374 25,940,058,206 1 - 30 days Overdue
31 - 60 hari 11,654,615,449 31 - 60 days
61 - 90 hari 12,528,454,259 61 - 90 days
91 - 120 hari 13,141,603,045 91 - 120 days
271 - 360 hari 60,255,349,114 271 - 360 days
Lebih dari 360 More than 360
3,439,318,564 10,556,702,975
hari days
Umur 17,072,460,938 134,076,783,048 Aging
Jatuh tempo Umur 175,679,440,237 ( 3,439,318,564 ) 172,240,121,673 250,747,817,205 ( 3,438,192,387 ) 247,309,624,818 Aging Due status
Page 31
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 September 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 3,438,192,387 3,438,192,387 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
1,126,177
penurunan nilai piutang usaha impairment of trade receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 3,439,318,564 3,438,192,387 trade receivables, ending
period
Page 32
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha As of 30 September 2023, the receivables due more than 30 days represents receivables from related Disclosure of notes for trade receivables
party. All of the Group's outstanding receivables were from entity under common control which is PT
Kokoh Inti Arebama, Tbk as the distributor for the Group. The Group monitors cash flows as a whole
between manufacturing companies and distributor.
Page 33
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 1,396,027,328 5,578,140,439 Finished goods
Barang dalam proses 4,060,411,179 11,063,746,922 Work in process
Bahan baku dan bahan Raw and indirect material
47,237,553,777 47,897,054,775
pembantu
Suku cadang 24,842,298,089 35,328,603,074 Spareparts
Persediaan, kotor 77,536,290,373 99,867,545,210 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
( 6,620,787,396 ) ( 29,365,173,079 )
persediaan of inventories
Persediaan 70,915,502,977 70,502,372,131 Inventories
Persediaan lancar 70,915,502,977 70,502,372,131 Current inventories
Mutasi cadangan penurunan nilai Movement of allowance for
persediaan impairment of inventories
30 September 2023 31 December 2022
Saldo awal Penyisihan Allowance for Impairment of
29,365,173,079 29,365,173,079
Penurunan Nilai Persediaan Inventories, beginning balance
Kenaikan/(penurunan) cadangan Increase/(decrease) for
penurunan nilai persediaan ( 22,744,385,683 ) allowance for impairment of
inventories
Saldo akhir Penyisihan Allowance for Impairment of
6,620,787,396 29,365,173,079
Penurunan Nilai Persediaan Inventories, ending balance
Page 34
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Inventories are measured at the lower of cost and net realizable value; cost is determined using the Disclosure of notes for inventories
average method, and includes expenditures incurred in acquiring the inventories, production or
conversion costs and other costs incurred in bringing them to their existing location and condition. In
the case of manufactured inventories and work in process, cost includes an appropriate share of
production overheads based on normal operating capacity. Net realizable value is the estimated selling
price in the ordinary course of business less the estimated costs of completion and the estimated costs
necessary to make the sale.
Page 35
[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 84,429,609,841 94,857,964,560 IDR Third party
CNY 51,804 CNY
EUR 2,213,418,824 5,253,939,374 EUR
JPY 175,542,411 233,794,294 JPY
THB 377,588,791 56,705,527 THB
USD 4,478,663,807 4,930,970,387 USD
Mata uang 91,674,875,478 105,333,374,142 Currency
Pihak berelasi IDR 938,976,750 2,332,882,048 IDR Related party
Mata uang 938,976,750 2,332,882,048 Currency
Page 36
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 9,290,862,148 351,650,041 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 25,711,344,687 26,650,477,730 1 - 30 days Overdue
31 - 60 hari 24,710,015,508 32,414,183,376 31 - 60 days
Lebih dari 60 hari 32,901,629,885 48,249,945,043 More than 60 days
Umur 83,322,990,080 107,314,606,149 Aging
Jatuh tempo Umur 92,613,852,228 107,666,256,190 Aging Due status
Page 37
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha In a normal transaction, the Company entered into transactions with the related parties relating to the Disclosure of notes for trade payables
purchase of inventories and services.
Page 38
[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 47,897,054,775 54,580,103,495 Beginning raw inventory
Pembelian bahan baku 142,996,273,817 128,435,301,676 Purchased raw inventory
Persediaan bahan baku akhir 47,237,553,777 47,897,054,775 Ending raw inventory
Bahan baku yang digunakan 143,655,774,815 135,118,350,396 Raw inventory used
Upah, tenaga kerja langsung 45,348,563,438 44,740,000,891 Wages and direct labor
Depresiasi 27,476,776,875 31,326,140,215 Depreciation
Biaya pabrikasi lainya 225,152,192,221 238,059,147,949 Other manufacturing overhead
Jumlah biaya produksi 441,633,307,349 449,243,639,451 Total production cost
Barang setengah jadi awal 15,908,056,458 13,157,288,797 Beginning wip inventory
Barang setengah jadi akhir 4,060,411,179 6,452,146,212 Ending wip inventory
Harga pokok produksi 453,480,952,628 455,948,782,036 Cost of goods manufactured
Beban pokok pendapatan Other cost of goods sold
( 20,467,066,247 ) 2,192,397,328
lainnya
Beban pokok penjualan dan Cost of sales and revenue
433,013,886,381 458,141,179,364
pendapatan
Page 39
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok There were no purchases to certain parties which exceed 10% of the total purchases. Disclosure of notes for cost of goods sold
penjualan
Page 40
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 41
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 42
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 43
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 44
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 45
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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