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Financial statement Text extracted BAYU

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Nomor Surat                        041/DIR/IX-G/10/2023
Nama Emiten                        Bayu Buana Tbk
Kode Emiten                        BAYU
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 Dharma          Agen            Jakarta          1986           Aktif             652.699.852     PENUH     IDR         74.5
      Buana            Penjualan
      Experindo           Tiket
                      Penerbangan
 2    PT Bayu         Transportasi         Bali           1990           Aktif             582.992.593     PENUH     IDR          99.0
      Buana
      Transport
 3    PT Alfaz Tour    Penyedia          Jakarta          2016           Aktif           1.572.930.504     PENUH     IDR          99.0
                         Jasa
                       Waralaba
 4    PT Buana         Pengelola         Jakarta          1992           Aktif             276.574.483     PENUH     IDR         99.99
      Gelar            Konvensi
      Pariwicara
 5    PT Hulaa       Jasa Biro           Jakarta          1992           Aktif             380.656.495     PENUH     IDR          90.0
      Travel         Perjalanan
      Indonesia       Wisata
 6    PT             Penyedia             Depok           2017           Aktif           6.373.657.129     PENUH     IDR          51.0
      Babussalam    Jasa umroh
      Buana Mitra
 7    PT Triputra  Perdagangan,          Jakarta                        Belum           19.005.200.000     PENUH     IDR          60.0
      Bayu Kencana Pembangunan
                          ,
                    Industri dan
                       Jasa
 8    PT Duta          Agen              Jakarta          2007           Aktif           3.249.149.469     PENUH     IDR          99.0
      Buana          Penjualan
      Express          Tiket
                   Penerbangan




 Dokumen ini merupakan dokumen resmi Bayu Buana Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Bayu Buana

                                     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                         Bayu Buana 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                         BAYU                                                        Entity code
Nomor identifikasi entitas           AA044                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               E. Consumer Cyclicals                                             Sector
Subsektor                            E5. Consumer Services                                         Subsector
Industri                             E51. Tourism & Recreation                                       Industry
Subindustri                          E513. Travel Agencies                                      Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                     No Controlling Shareholder
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
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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
                                     471,043,395,514     457,432,145,637
                                                                                        equivalents
     Aset keuangan lancar                                                 Current financial assets
          Aset keuangan lancar                                            Other current financial
                                        6,170,554,049      5,474,143,325
          lainnya                                                                          assets
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                     201,254,546,384     173,034,321,741
          ketiga                                                                          parties
     Biaya dibayar dimuka                                                Current prepaid expenses
                                        1,900,570,942      1,305,596,450
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                       17,498,636,939     19,823,591,424
          lainnya                                                                       advances
     Jumlah aset lancar              697,867,703,828     657,069,798,577     Total current assets
   Aset tidak lancar                                                               Non-current assets
     Aset keuangan tidak                                                    Non-current financial
     lancar                                                                                    assets
          Aset keuangan tidak                                                 Other non-current
                                       29,760,264,040     67,659,771,680
          lancar lainnya                                                         financial assets
     Aset pajak tangguhan               5,801,244,418      5,828,711,562        Deferred tax assets
     Properti investasi                 4,706,796,005      5,001,253,343     Investment properties
     Aset tetap                                                                 Property, plant, and
                                       53,922,844,482     56,492,567,609
                                                                                          equipment
       Aset tidak lancar                                                           Other non-current
                                          962,381,655        924,568,365
       non-keuangan lainnya                                                     non-financial assets
       Jumlah aset tidak lancar       95,153,530,600     135,906,872,559 Total non-current assets
   Jumlah aset                       793,021,234,428     792,976,671,136                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang usaha                                                           Trade payables
              Utang usaha pihak                                             Trade payables
                                     185,985,114,064     199,257,136,765
              ketiga                                                             third parties
          Utang lainnya                                                         Other payables
              Utang lainnya pihak                                            Other payables
                                       72,402,862,016     64,226,951,937
              ketiga                                                             third parties
          Uang muka                                                         Current advances
          pelanggan jangka                                                     from customers
          pendek
              Uang muka                                                     Current advances
              pelanggan jangka                                                from customers
                                       79,361,638,679     78,619,924,300
              pendek pihak                                                      related parties
              berelasi
          Beban akrual jangka                                                  Current accrued
                                        1,876,379,025       1,797,406,726
          pendek                                                                      expenses
          Utang pajak                  10,849,598,004       7,646,543,061       Taxes payable
          Pendapatan diterima                                                 Current unearned
                                        3,367,749,999       4,051,088,499
          dimuka jangka pendek                                                         revenue
          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             16,267,543        390,400,705             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                        Total current
                                  353,859,609,330    355,989,451,993
      jangka pendek                                                                liabilities
  Liabilitas jangka                                                       Non-current liabilities
  panjang
      Liabilitas pajak                                                  Deferred tax liabilities
                                       18,166,838         18,166,838
      tangguhan
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka           18,549,245,622     17,456,811,795        post-employment
      panjang                                                              benefit obligations
      Liabilitas                                                           Other non-current
      non-keuangan jangka           3,600,000,000      3,600,000,000    non-financial liabilities
      panjang
      Jumlah liabilitas                                                    Total non-current
                                   22,167,412,460     21,074,978,633
      jangka panjang                                                                liabilities
  Jumlah liabilitas               376,027,021,790    377,064,430,626              Total liabilities
Ekuitas                                                                                         Equity
  Ekuitas yang                                                             Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                      entity
      Saham biasa                 176,610,390,000    176,610,390,000          Common stocks
      Komponen ekuitas                                                   Other components of
                                   ( 382,493,998 )    ( 382,493,998 )
      lainnya                                                                           equity
      Saldo laba                                                          Retained earnings
      (akumulasi kerugian)                                                            (deficit)
          Saldo laba yang                                                     Appropriated
          telah ditentukan           651,583,000         551,583,000     retained earnings
          penggunaannya
          Saldo laba yang                                                  Unappropriated
          belum ditentukan        237,853,378,558    236,845,055,330     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                     Total equity
      diatribusikan kepada                                           attributable to equity
                                  414,732,857,560    413,624,534,332
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Kepentingan                                                        Non-controlling interests
                                    2,261,355,078      2,287,706,178
   non-pengendali
   Jumlah ekuitas                 416,994,212,638    415,912,240,510                  Total equity
Jumlah liabilitas dan                                                    Total liabilities and equity
                                  793,021,234,428    792,976,671,136
ekuitas
Page 6
[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
                                      1,667,971,339,732     1,174,771,280,030
usaha
Beban pokok penjualan dan            ( 1,549,716,743,099 ( 1,109,231,610,598           Cost of sales and revenue
pendapatan                                               )                   )
Jumlah laba bruto                         118,254,596,633      65,539,669,432                 Total gross profit
Beban penjualan                          ( 2,531,522,001 )   ( 1,518,784,400 )                   Selling expenses
Beban umum dan administrasi                                                          General and administrative
                                       ( 58,809,457,554 )   ( 48,791,625,412 )
                                                                                                         expenses
Beban bunga dan keuangan                  ( 318,830,148 )      ( 336,804,940 )        Interest and finance costs
Pendapatan lainnya                        14,828,718,250       10,601,508,322                        Other income
Beban lainnya                             ( 295,854,276 )      ( 300,780,402 )                    Other expenses
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                          71,127,650,904       25,193,182,600
pajak penghasilan
Pendapatan (beban) pajak               ( 13,630,618,867 )    ( 3,924,080,088 )             Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                          57,497,032,037       21,269,102,512
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                        57,497,032,037       21,269,102,512                  Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, setelah pajak                                                                                   after tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang akan                                                                    income that may be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    setelah pajak                                                                               loss, after tax
        Jumlah pendapatan                                                                      Total other
        komprehensif lainnya                                                     comprehensive income
        yang akan direklasifikasi      ( 38,754,020,909 )   ( 36,645,357,376 ) that may be reclassified
        ke laba rugi, setelah                                                  to profit or loss, after tax
        pajak
    Jumlah pendapatan                                                            Total other comprehensive
    komprehensif lainnya,              ( 38,754,020,909 )   ( 36,645,357,376 )             income, after tax
    setelah pajak
Jumlah laba rugi komprehensif             18,743,011,128    ( 15,376,254,864 )    Total comprehensive income
Laba (rugi) yang dapat                                                              Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                          57,523,383,137       21,308,616,132
    diatribusikan ke entitas induk                                                                 parent entity
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
    diatribusikan ke kepentingan           ( 26,351,100 )       ( 39,513,620 )       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        18,769,362,228    ( 15,336,741,244 )     attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke                 ( 26,351,100 )       ( 39,513,620 ) 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
Page 7
Laba (rugi) per saham                      Basic earnings (loss) per
dasar dari operasi yang   162.85   60.33     share from continuing
dilanjutkan                                              operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                  Statement of changes in equity
                                                                     Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                              Kepentingan
                                                 Saham biasa       ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                                                                             non-pengendali
                                                                      non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                    Difference in value of
                                                                                               Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     equity transactions with                                                                               Non-controlling interests       Equity
                                                                                                    earnings                 earnings               parent entity
                                                                   non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                 176,610,390,000        ( 382,493,998 )               551,583,000          236,845,055,330          413,624,534,332              2,287,706,178         415,912,240,510
                                                                                                                                                                                                                                                                 period
  Posisi ekuitas, awal periode                   176,610,390,000        ( 382,493,998 )               551,583,000          236,845,055,330          413,624,534,332              2,287,706,178          415,912,240,510    Equity position, beginning of the period
  Laba (rugi)                                                                                                               57,523,383,137           57,523,383,137              ( 26,351,100 )          57,497,032,037                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                                        ( 38,754,020,909 )       ( 38,754,020,909 )                                  ( 38,754,020,909 )                Other comprehensive income
  Pembentukan cadangan umum                                                                           100,000,000           ( 100,000,000 )                                                                                            Allocation for general reserves
  Distribusi dividen kas                                                                                                 ( 17,661,039,000 )       ( 17,661,039,000 )                                  ( 17,661,039,000 )               Distributions of cash dividends
  Posisi ekuitas, akhir periode                  176,610,390,000        ( 382,493,998 )               651,583,000          237,853,378,558          414,732,857,560              2,261,355,078          416,994,212,638          Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                  Statement of changes in equity
                                                                     Selisih transaksi         Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                                                                              Kepentingan
                                                 Saham biasa       ekuitas dengan pihak             ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                                                                             non-pengendali
                                                                      non-pengendali             penggunaannya            penggunaannya              entitas induk
                                                                    Difference in value of
                                                                                               Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     equity transactions with                                                                               Non-controlling interests       Equity
                                                                                                    earnings                 earnings               parent entity
                                                                   non-controlling interests
Posisi ekuitas                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                             Balance before restatement at beginning of
                                                 176,610,390,000        ( 382,493,998 )               451,583,000          275,892,087,333          452,571,566,335              3,550,925,860         456,122,492,195
                                                                                                                                                                                                                                                                   period
  Posisi ekuitas, awal periode                   176,610,390,000        ( 382,493,998 )               451,583,000          275,892,087,333          452,571,566,335              3,550,925,860          456,122,492,195    Equity position, beginning of the period
  Laba (rugi)                                                                                                                21,308,616,132          21,308,616,132              ( 39,513,620 )          21,269,102,512                                      Profit (loss)
  Pendapatan komprehensif lainnya                                                                                        ( 36,645,357,376 )       ( 36,645,357,376 )                                  ( 36,645,357,376 )                 Other comprehensive income
  Pembentukan cadangan umum                                                                           100,000,000            ( 100,000,000 )                                                                                            Allocation for general reserves
  Distribusi dividen kas                                                                                                   ( 8,830,519,500 )        ( 8,830,519,500 )                                  ( 8,830,519,500 )                Distributions of cash dividends
  Perubahan kepentingan non-pengendali atas                                                                                                                                                                                Changes in non-controlling interests due to
  pelepasan sebagian kepemilikan pada entitas                                                                                                                                                                               partial disposal of interests in subsidiaries
                                                                                                                                                                             ( 1,225,000,000 )         ( 1,225,000,000 )
  anak yang tidak mengakibatkan hilangnya                                                                                                                                                                                                         without loss of control
  pengendalian
  Posisi ekuitas, akhir periode                  176,610,390,000        ( 382,493,998 )               551,583,000          251,624,826,589          428,404,305,591              2,286,412,240         430,690,717,831            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
                                   1,649,257,863,357   1,072,371,035,207
       pelanggan
       Penerimaan dari royalti,                                               Receipts from royalties,
       fees, komisi, dan                                      295,556,909      fees, commissions and
       pendapatan lain                                                                  other revenues
   Pembayaran kas dari                                                              Cash payments from
   aktivitas operasi                                                                  operating activities
       Pembayaran kepada                                                    Payments to suppliers for
                                ( 1,620,143,223,233 ( 1,147,351,512,926
       pemasok atas barang dan                                                     goods and services
                                                     )                   )
       jasa
       Pembayaran kas lainnya                                                Other cash payments for
                                     ( 6,972,407,995 )     ( 227,306,316 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                       22,142,232,129  ( 74,912,227,126 )
   (digunakan untuk) operasi                                                                in) operations
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                     from (used in) operating
   liabilitas yang diperoleh           22,142,232,129  ( 74,912,227,126 ) activities before changes in
   dari (digunakan untuk)                                                           assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                       22,142,232,129  ( 74,912,227,126 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                             activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                          461,910,000         342,300,000
   aset tetap                                                              property, plant and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                     ( 2,153,953,581 )   ( 8,280,526,800 )
   aset tetap                                                              property, plant and equipment
   Penerimaan bunga dari                                                           Interests received from
                                       11,459,408,961       8,708,784,569
   aktivitas investasi                                                                   investing activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                        9,767,365,380         770,557,769
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                             activities
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                       ( 374,133,162 )     ( 507,952,236 )
   pembiayaan                                                                                      liabilities
   Pembayaran dividen dari                                                 Dividends paid from financing
                                   ( 17,661,039,000 )    ( 8,830,519,500 )
   aktivitas pendanaan                                                                             activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                   ( 18,035,172,162 )    ( 9,338,471,736 )
   (digunakan untuk) aktivitas                                                        financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                  Total net increase (decrease)
                                       13,874,425,347  ( 83,480,141,093 )
bersih kas dan setara kas                                                    in cash and cash equivalents
Kas dan setara kas arus kas,                                                Cash and cash equivalents cash
                                     457,432,145,637     469,088,433,523
awal periode                                                                   flows, beginning of the period
Efek perubahan nilai kurs pada                                              Effect of exchange rate changes
Page 11
kas dan setara kas              ( 263,175,470 )     2,622,594,924    on cash and cash equivalents
Kas dan setara kas arus kas,                                          Cash and cash equivalents
                               471,043,395,514    388,230,887,354
akhir periode                                                       cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                                 Significant accounting policies
                                                                                30 September 2023
Dasar penyusunan laporan keuangan     Laporan Keuangan konsolidasian disusun dan disajikanberdasarkan asumsi kelangsungan usaha seta        Basis of preparation of consolidated financial
konsolidasian                         atas dasar akrual, kecuali laporan arus kas konsolidasian.                                                                              statements




Prinsip-prinsip konsolidasi           Laporan keuangan konsolidasian mencakup laporan keuangan perusahaan dan entitas anak.                                   Principles of consolidation




Kas dan setara kas                    Kas dan setara kas termasuk kas, kas di bank (rekening giro), dan deposito berjangka yang jatuh                         Cash and cash equivalents
                                      tempo dalam jangka waktu tiga bulan atau kurang pada saat penempatan yang tidak digunakan
                                      sebagai jaminan atau dibatasi penggunaannya.




Piutang usaha dan piutang lain-lain   Piutang usaha timbul dari kegiatan usaha normal perusahaan berupa penjualan tiket, tur, hotel, dan                     Trade and other receivables
                                      pengurusan dokumen.




Properti investasi                    Properti investasi diakui sebagai aset jika dan hanya jika besar kemungkinan manfaat ekonomik masa                             Investment property
                                      depan yang terkait dengan properti investasi akan mengalir ke entitas dan biaya perolehan properti
                                      investasi dapat diukur dengan andal.




Aset tetap                            Aset tetap pada awalnya diakui sebesar biaya perolehan yang meliputi harga perolehan nya dan setiap                                    Fixed assets
                                      biaya yang dapat diatribusikan langsung utnuk membawa aset ke kondisi dan lokasi yang diinginkan
                                      agar aset siap digunakan sesuai intensi manajemen.




Pengakuan pendapatan dan beban        Pendapatan dari penjualan barang diakui pada saat pengendalian atas barang telah berpindah kepada                Revenue and expense recognition
Page 13
                                  pelanggan. Pendapatan jasa diakui pada saat pelanggan menerima dan mengonsumsi manfaat dari
                                  jasa tersebut.



Transaksi dengan pihak berelasi   suatu pihak dianggap berelasi jika salah satu pihak memiliki kemampuan untuk mengendalikan            Transactions with related parties
                                  (dengan cara kepemilikan, secara langsung atau tidak langsung ) atau mempunyai pengaruh signifikan
                                  (dengan cara partisipasi dalam kebijakan keuangan dan operasional ) atas pihak lain dalam mengambil
                                  keputusan keuangan dan oprasional.



Pajak penghasilan                 beban pajak adalah jumlah gabungan pajak kini dan pajak tangguhan yang diperhitungkan dalam                              Income taxes
                                  menentukan laba rugi pada suatu periode. Pajak kini dan pajak tangguhan diakui dalam laba rugi,
                                  kecuali pajak penghasilan komprehensif lain atau secara langsung di ekuitas.




Imbalan kerja karyawan            Perusahaan membukukan imbalan pasca kerja seperti pensiun, uang pisah dan uang penghargaan                          Employee benefits
                                  masa kerja dihitung berdasarkan Undang - undang Cipta Kerja No 11 Tahun 2020 untuk tahun 2022
                                  dan 2023.




Laba per saham                    Laba per saham dasar dihitung dengan membagi laba atau rugi yang dapat diatribusikan kepada                        Earnings per share
                                  pemegang saham biasa entitas induk dengan jumlah rata - rata tertimbang saham yang beredar dalam
                                  satu periode.




Dividen                           Berdasarkan keputusan RUPS Tahunan yang didokumentasikan dalam akta notaris No. 49 tanggal 16                               Dividends
                                  Juni 2023, para pemegang saham perusahaan menyetujui penggunaan laba bersih tahun 2022 untuk
                                  membagikan Dividen tunai sebesar Rp.50 per saham.




Pelaporan segmen                  Group menyajikan segmen operasi berdasarkan informasi keuangan yang digunakan oleh pengambil                        Segment reporting
                                  keputusan operasional dalam menilai menilai kinerja segmen dan menentukan alokasi sumber daya
                                  yang dimilikinya.




Investasi jangka pendek           Investasi jangka pendek perusahaan berupa deposito berjangka pada bank.                                         Short-term investment
Page 14
Aset hak guna        Perusahaan mengakui set hak guna pada tanggal dimulainya sewa (yaitu tanggal aset tersedia untuk       Right of use assets
                     digunakan). Aset hak guna diukur pada harga perolehan, dikurangi akumulasi penyusutan dan
                     penurunan nilai dan disesuaikan untuk setiap pengukuran kembali liabilitas sewa.




Properti investasi   Properti investasi diakui sebagai aset jika dan hanya jika besar kemungkinan manfaat ekonomik masa   Investment properties
                     depan yang terkait dengan properti investasi akan mengalir ke entitas dan biaya perolehan properti
                     investasi dapat diukur dengan andal.
Page 15
[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,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung             35,219,171,300                                                                        35,219,171,300         Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold
                         dimiliki langsung                    24,175,134,141                                                                        24,175,134,141        improvement, directly
                                                                                                                                                                                          owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              27,064,190,173                    563,464,000                                         27,627,654,173
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                              10,973,926,000                 1,378,800,000               ( 538,391,000 )            11,814,335,000
                         dimiliki langsung                                                                                                                                                owned
                         Lainnya, dimiliki langsung           12,172,061,897                                                                        12,172,061,897      Others, directly owned
                         Dimiliki langsung                   109,604,483,511                 1,942,264,000               ( 538,391,000 )           111,008,356,511              Directly owned
                         Bangunan, aset hak guna               5,356,618,818                                                                         5,356,618,818 Building, right of use assets
                         Aset hak guna                         5,356,618,818                                                                         5,356,618,818         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                             114,961,102,329                 1,942,264,000               ( 538,391,000 )           116,364,975,329
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold            Carrying amount,
                         dimiliki langsung                    14,031,918,889                    858,657,017                                         14,890,575,906        improvement, directly    accumulated depreciation
                                                                                                                                                                                          owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              18,589,282,998                 1,905,647,737                                          20,494,930,735
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                                9,565,752,898                   880,983,532              ( 538,391,000 )             9,908,345,430
                         dimiliki langsung                                                                                                                                                owned
                         Lainnya, dimiliki langsung           11,897,381,869                   310,565,059                                          12,207,946,928      Others, directly owned
                         Dimiliki langsung                    54,084,336,654                 3,955,853,345               ( 538,391,000 )            57,501,798,999              Directly owned
                         Bangunan, aset hak guna               4,384,198,066                   556,133,782                                           4,940,331,848 Building, right of use assets
                         Aset hak guna                         4,384,198,066                   556,133,782                                           4,940,331,848         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                              58,468,534,720                 4,511,987,127               ( 538,391,000 )            62,442,130,847
                                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                                       Property, plant, and             Carrying amount
                                                              56,492,567,609                                                                        53,922,844,482
                                                                                                                                                                                     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,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung             30,981,836,300                 4,237,335,000                                          35,219,171,300         Land, directly owned      Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold
                         dimiliki langsung                    21,696,469,141                 2,478,665,000                                          24,175,134,141        improvement, directly
                                                                                                                                                                                          owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              20,848,751,977                 6,215,438,196                                          27,064,190,173
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                              11,497,526,000                                             ( 523,600,000 )            10,973,926,000
                         dimiliki langsung                                                                                                                                                owned
                         Lainnya, dimiliki langsung           12,172,061,897                                                                        12,172,061,897      Others, directly owned
                         Dimiliki langsung                    97,196,645,315                12,931,438,196               ( 523,600,000 )           109,604,483,511              Directly owned
                         Bangunan, aset hak guna               5,356,618,818                                                                         5,356,618,818 Building, right of use assets
                         Aset hak guna                         5,356,618,818                                                                         5,356,618,818         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                             102,553,264,133                12,931,438,196               ( 523,600,000 )           114,961,102,329
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                     Building and leasehold            Carrying amount,
                         dimiliki langsung                    12,979,992,804                 1,051,926,085                                          14,031,918,889        improvement, directly    accumulated depreciation
                                                                                                                                                                                          owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              15,530,485,364                 3,058,797,634                                          18,589,282,998
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Kendaraan bermotor,                                                                                                                             Motor vehicle, directly
                                                                8,292,259,720                1,655,319,845               ( 381,826,667 )             9,565,752,898
                         dimiliki langsung                                                                                                                                                owned
                         Lainnya, dimiliki langsung           11,279,703,676                   617,678,193                                          11,897,381,869      Others, directly owned
                         Dimiliki langsung                    48,082,441,564                 6,383,721,757               ( 381,826,667 )            54,084,336,654              Directly owned
                         Bangunan, aset hak guna               3,156,872,989                 1,227,325,077                                           4,384,198,066 Building, right of use assets
                         Aset hak guna                         3,156,872,989                 1,227,325,077                                           4,384,198,066         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                              51,239,314,553                 7,611,046,834               ( 381,826,667 )            58,468,534,720
                                                                                                                                                                                     equipment
Nilai perolehan          Aset tetap                                                                                                                                       Property, plant, and             Carrying amount
                                                              51,313,949,580                                                                        56,492,567,609
                                                                                                                                                                                     equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[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 jasa 1 Tiket                  1,196,104,358,675      853,564,936,324   Service revenue 1
Pendapatan dari jasa 2 Tur                      266,514,226,762      155,854,341,056   Service revenue 2
Pendapatan dari jasa 3 Hotel                    181,801,073,846      147,557,717,126   Service revenue 3
Pendapatan dari jasa 4 Dokumen                   18,129,247,630       16,168,103,313   Service revenue 4
Pendapatan dari jasa 5 Lain lain                  5,422,432,819        1,626,182,211   Service revenue 5
Pendapatan dari jasa                          1,667,971,339,732    1,174,771,280,030    Service revenue
Tipe pendapatan                               1,667,971,339,732    1,174,771,280,030    Type of revenue
Page 20
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Page 21
[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             201,448,694,691                                                      173,228,470,048                                                              IDR   Third party
               Mata uang       201,448,694,691         ( 194,148,307 )      201,254,546,384         173,228,470,048         ( 194,148,307 )      173,034,321,741            Currency
Page 22
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Page 23
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Page 24
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 25
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 26
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 27
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                  Notes for inventories
                          30 September 2023       31 December 2022
     Persediaan, kotor                        0                      0      Inventories, gross
     Persediaan                               0                      0             Inventories
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 30
[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                               170,358,416,952      199,256,806,414        IDR                Third party
                          AUD                                     1,580,958                            AUD
                          EUR                                 2,195,132,453                            EUR
                          HKD                                    97,141,218                            HKD
                          JPY                                   601,191,424                             JPY
                          SGD                                 1,609,631,079                            SGD
                          USD                                11,122,019,980              330,351       USD
                          Mata uang                         185,985,114,064      199,257,136,765   Currency
Page 31
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 32
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 33
[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
Beban pokok pendapatan                                                 Other cost of goods sold
                            1,549,716,743,099   1,109,231,610,598
lainnya
Beban pokok penjualan dan                                           Cost of sales and revenue
                            1,549,716,743,099   1,109,231,610,598
pendapatan
Page 34
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 35
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 36
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 37
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 38
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 39
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 40
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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