Source file signed link, expires in 15 minutes
Extracted text 73
Page 1
PT PYRIDAM FARMA Tbk
DAN ENTITAS ANAKNYA/ AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM/
INTERIM CONSOLIDATED FINANCIAL STATEMENTS
30 SEPTEMBER 2023 (TIDAK DIAUDIT) DAN 31 DESEMBER 2022 (DIAUDIT)
SERTA PERIODE SEMBILAN BULAN YANG BERAKHIR
PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT)/
30 SEPTEMBER 2023 (UNAUDITED) AND 31 DECEMBER 2022 (AUDITED)
AND THE NINE MONTHS PERIOD ENDED
30 SEPTEMBER 2023 (UNAUDITED)
Page 2
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK CONSOLIDATED FINANCIAL STATEMENTS
PERIODE SEMBILAN BULAN YANG BERAKHIR PADA FOR THE NINE MONTHS PERIOD ENDED
30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
DAFTAR ISI CONTENTS
Pernyataan Direksi Director’s Statement
Ekshibit/
Exhibit
Laporan Posisi Keuangan Konsolidasian Interim A Interim Consolidated Statement of Financial Position
Laporan Laba Rugi dan Penghasilan Komprehensif Lain Interim Consolidated Statement of Profit or Loss and
Konsolidasian Interim B Other Comprehensive Income
Laporan Perubahan Ekuitas Konsolidasian Interim C Interim Consolidated Statement of Changes in Equity
Laporan Arus Kas Konsolidasian Interim D Interim Consolidated Statement of Cash Flows
Catatan atas Laporan Keuangan Konsolidasian E Notes to the Interim Consolidated Financial Statements
Interim
Page 3
Page 4
Page 5
Page 6
Page 7
Page 8
Page 9
Page 10
These Interim Consolidated Financial Statements are originally issued
in Indonesian language
Ekshibit C Exhibit C
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN PERUBAHAN EKUITAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR FOR THE NINE MONTHS PERIOD ENDED
PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Ekuitas yang dapat diatribusikan kepada pemilik entitas induk/
Equity attributable to owners of the parent
Other comprehensive Saldo laba/
Modal ditempatkan Tambahan modal income Retained earnings Kepentingan
dan disetor penuh/ disetor/ Keuntungan Sudah ditentukan Belum ditentukan nonpengendali/
Issued and fully Additional aktuarial/ penggunaannya/ penggunaannya/ Jumlah/ Non-controlling Jumlah ekuitas/
paid capital paid-in capital Actuarial gain Appropriated Unappropriated Total interest Total equity
Saldo per 1 Januari 2022 53.508.000.000 2.065.084.580 14.099.858.482 2.000.000.000 95.427.114.988 167.100.058.050 509.406 167.100.567.456 Balance as of 1 January 2022
Selisih translasi laporan keuangan entitas anak - ( 674.204) - - - ( 674.204) - ( 674.204) Difference in translation of subsidiary financial statements
Laba tahun berjalan - - - - 275.241.310.307 275.241.310.307 230.701.051 275.472.011.358 Profit for the year
Rugi komprehensif lain - - ( 214.417.369) - - ( 214.417.369) - ( 214.417.369) Other comprehensive loss
Saldo per 31 Desember 2022 53.508.000.000 2.064.410.376 13.885.441.113 2.000.000.000 370.668.425.295 442.126.276.784 231.210.457 442.357.487.241 Balance as of 31 December 2022
Selisih translasi laporan keuangan entitas anak - - - - - - - - Difference in translation of subsidiary financial statements
Rugi tahun berjalan - - - - ( 45.496.606.994) ( 45.496.606.994) ( 6.666.519) ( 45.503.273.513) Loss for the year
Saldo per 30 September 2023 53.508.000.000 2.064.410.376 13.885.441.113 2.000.000.000 325.171.818.301 396.629.669.790 224.543.938 396.854.213.728 Balance as of 30 September 2023
Catatan 22/ Catatan 23/ Catatan 24/
Note 22 Note 23 Note 24
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim pada See accompanying Notes to The Interim Consolidated Financial
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan Statements on Exhibit E which are integral part of the Interim
dari Laporan Keuangan Konsolidasian Interim secara keseluruhan Consolidated Financial Statements taken as a whole
Page 11
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit D Exhibit D
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
LAPORAN ARUS KAS KONSOLIDASIAN INTERIM INTERIM CONSOLIDATED STATEMENT OF CASH FLOWS
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA FOR THE NINE MONTHS PERIOD ENDED
30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/ 30 September 2023/ 30 September 2022/
Notes 30 September 2023 30 September 2022
ARUS KAS DARI (UNTUK) AKTIVITAS OPERASI CASH FLOWS FROM (FOR) OPERATING ACTIVITIES
Penerimaan kas dari pelanggan 477.190.329.172 475.218.399.385 Cash receipts from customer
Pembayaran kepada pemasok dan beban usaha ( 361.285.831.659) ( 450.061.101.912) Cash paid to supplier and operating
Pembayaran kepada karyawan ( 99.062.234.448) ( 153.440.782.194) Cash paid to employees
Penerimaan penghasilan keuangan 1.047.651.524 3.291.116.423 Receipt of finance income
Pembayaran beban keuangan ( 7.480.167.667) ( 18.591.391.431) Payment for finance cost
Pembayaran pajak penghasilan ( 1.418.486.519) ( 5.244.814.439) Payment for income tax
Arus kas bersih untuk aktivitas operasi 8.991.260.403 ( 148.828.574.168) Net cash flows for operating activities
ARUS KAS UNTUK AKTIVITAS INVESTASI CASH FLOWS FOR INVESTING ACTIVITIES
Proceeds from sale of property, plant and
Hasil penjualan aset tetap 11 250.223.000 1.323.315.863 equipment
Perolehan aset tetap 11 ( 9.384.743.732) ( 31.362.610.794) Acquisition of property, plant and equipment
Perolehan aset takberwujud 12 ( 19.253.701.338) ( 5.130.497.338) Acquisition of intangible assets
Penurunan aset tidak lancar lainnya 639.819.167 - Decrease in other non-current assets
Penempatan investasi jangka panjang - ( 37.223.391.593) Placement in long investment
Pembayaran atas akuisisi entitas anak - (163.455.538.102) Payment for acquisition of subsidiary
Arus kas bersih untuk aktivitas investasi ( 27.748.402.903) ( 235.848.721.964) Net cash flows for investing activities
ARUS KAS DARI AKTIVITAS PENDANAAN CASH FLOWS FROM FINANCING ACTIVITIES
Penerimaan utang bank 14, 19 136.350.892.784 216.366.462.293 Proceeds for bank loans
Pembayaran utang bank 14, 19 ( 168.525.400.721) ( 103.585.161.220) Payment for bank loans
Pembayaran bunga utang obligasi ( 56.433.008.654) ( 44.312.500.000) Payments of interest bonds
Penerimaan penerbitan obligasi 396.730.000.000 396.760.000.000 Proceeds for the bonds issuance
Pembayaran utang obligasi ( 300.000.000.000) - Payment for bonds
Pembayaran liabilitas sewa 13 ( 4.177.234.255) ( 4.816.151.440) Payments on lease liabilities
Arus kas bersih dari aktivitas pendanaan 3.945.249.154 460.412.649.633 Net cash flows from financing activities
(PENURUNAN) KENAIKAN BERSIH NET (DECREASE) INCREASE IN
DALAM KAS DAN SETARA KAS ( 14.811.893.346) 75.735.353.501 CASH AND CASH EQUIVALENTS
KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENTS
AWAL TAHUN 136.579.597.461 47.733.236.120 AT BEGINNING OF YEAR
Dampak Perubahan Kurs Net Effect of Changes
Mata Uang Asing 0 2.245.519 in Exchange Rates
KAS DAN SETARA KAS CASH AND CASH EQUIVALENTS
AKHIR PERIODE 121.767.704.115 123.470.835.140 AT END OF PERIOD
Lihat Catatan atas Laporan Keuangan Konsolidasian Interim pada See accompanying Notes to The Interim Consolidated Financial
Ekshibit E terlampir yang merupakan bagian yang tidak terpisahkan Statements on Exhibit E which are integral part
dari Laporan Keuangan Konsolidasian Interim secara keseluruhan of the Interim Consolidated Financial Statements taken as a whole
Page 12
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E Exhibit E
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. UMUM 1. GENERAL
a. Pendirian Perusahaan a. Company Establishment
PT Pyridam Farma Tbk (“Perusahaan”) didirikan PT Pyridam Farma Tbk (the “Company”) was
berdasarkan Akta Notaris No. 31 tanggal established based on the Notarial Deed No. 31 dated
27 November 1976 dari Tan Thong Kie, notaris di 27 November 1976 of Tan Thong Kie, notary in
Jakarta. Akta pendirian Perusahaan telah disahkan Jakarta. The deed of establishment was approved
oleh Menteri Kehakiman Republik Indonesia dalam by the Ministry of Justice of the Republic of
Surat Keputusan No. Y.A 5/118/3 tanggal Indonesia in his Decision Letter No. Y.A 5/118/3
17 Maret 1977, serta diumumkan dalam Lembaran dated 17 March 1977, and was published in the
Berita Negara Republik Indonesia No. 102 tanggal State Gazette of the Republic of Indonesia No. 102
23 Desember 1977, Tambahan No. 801. dated 23 December 1977, Supplement No. 801.
Anggaran Dasar Perusahaan telah mengalami The Company's Articles of Association have
beberapa kali perubahan, yang terakhir dengan undergone several changes, most recently with
Akta No. 63 tanggal 28 Juli 2022 yang dibuat di Deed No. 63 dated 28 July 2022 drawn up before
hadapan Recky Francky Limpele SH, Notaris di Recky Francky Limpele SH, Notary in Central
Jakarta Pusat mengenai perubahan maksud dan Jakarta concerning the change of the Company’s
tujuan Perusahaan, yang telah disahkan oleh scope and activities which has been ratified by
Menteri Hukum dan HAM dengan Surat Penerimaan the Minister of Law and Human Rights with the
Pemberitahuan Perubahan Anggaran Dasar Letter of Acceptance of Notification of Changes to
Perseroan AHU.0056007.AH.01.02 tanggal the Company's Articles of Association
9 Agustus 2022. AHU.0056007.AH.01.02 dated 9 August 2022.
Sesuai dengan Anggaran Dasar Perusahaan, In accordance with the Company's Articles of
ruang lingkup kegiatan usaha Perusahaan meliputi Association, the scope of the Company's business
industri sabun dan bahan pembersih keperluan activities includes the soap and cleaning agents
rumah tangga, industri kosmetik untuk manusia, industry for household use, cosmetics industry for
termasuk pasta gigi, industri bahan farmasi untuk humans, including toothpaste, pharmaceutical
manusia, industri produk farmasi untuk manusia, ingredients industry for humans, pharmaceutical
industri alat kesehatan dalam subgolongan 2101, product industry for humans, medical device
industri produk obat tradisional untuk manusia, industry in sub-group 2101, traditional medicine
industri alat-alat laboratorium non klinis, farmasi product industry for humans, non-laboratory
dan kesehatan dari kaca, industri alat laboratorium equipment industry glass clinical, pharmaceutical
klinis dari kaca, industri barang plastik lainnya yang and health equipment, glass clinical laboratory
tidak dapat diklasifikasikan di tempat lain, equipment industry, other plastic goods industry
perdagangan besar alat laboratorium, alat farmasi, that cannot be classified elsewhere, large trade in
dan alat kedokteran untuk manusia, perdagangan laboratory equipment, pharmaceutical equipment
besar obat farmasi untuk manusia, perdagangan and medical devices for humans, wholesale trade in
besar obat tradisional untuk manusia, perdagangan pharmaceutical drugs for humans, wholesale trade
besar kosmetik untuk manusia, dan jasa pengujuan traditional medicines for humans, wholesale trade
laboratorium. in cosmetics for humans, and laboratory testing
services.
Kegiatan usaha Perusahaan saat ini meliputi, antara The Company current business activities include,
lain, produksi, pengembangan, dan/atau among others, the production, development,
perdagangan obat-obatan (farmasi), serta and/or trade of pharmaceuticals, as well as the
perdagangan alat-alat kesehatan dan kosmetik. trade of medical devices and cosmetics.
Perusahaan berdomisili di Jakarta dan pabriknya The Company domiciled in Jakarta and its plant is
berlokasi di Desa Cibodas, Pacet, Cianjur, Jawa located in Cibodas Village, Pacet, Cianjur, West
Barat. Kantor pusat Perusahaan berlokasi di Java. The head office is located at Sinarmas MSIG
Sinarmas MSIG Tower Lantai 12, Jalan Jendral Tower 12 floor, Jalan Jendral Sudirman Kav 21,
Sudirman Kav 21, RT 10/RW 01, Kuningan, Karet, RT 10/RW 01, Kuningan, Karet, Jakarta Selatan
Jakarta Selatan 12920. Perusahaan memulai operasi 12920. The Company started its commercial
komersialnya pada tahun 1977. Pabrik Perusahaan operations since 1977. The Company’s plant located
yang berlokasi di Desa Cibodas, Puncak, Jawa Barat, at Cibodas Village, Puncak, West Java, built in 1995
mulai dibangun pada tahun 1995 dan mulai and started its operations in April 2001.
beroperasi pada bulan April 2001.
Entitas induk dan pemegang saham terbesar The Company’s ultimate parent entity and majority
Perseroan pada tanggal 30 September 2023 dan shareholders as at 30 September 2023 and
31 Desember 2022 adalah Rejuve Global Investment 31 December 2022 was Rejuve Global Investment
Pte. Ltd, Singapura. Pte. Ltd, Singapore.
Page 13
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/2 Exhibit E/2
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
b. Penawaran Umum Efek Perusahaan b. The Company’s Public Offering of Shares
Perusahaan telah melakukan perubahan nilai The Company has changed the nominal value
nominal saham dari Rp 1.000.000 per saham menjadi of share from Rp 1,000,000 per share to Rp 100
Rp 100 per saham (stock split) pada tanggal per share (stock split) on 25 April 2001.
25 April 2001. Di samping itu, Perusahaan telah In addition, the Company has offered its shares to
melakukan penawaran umum kepada masyarakat public through the capital market in Indonesia
melalui pasar modal di Indonesia sejumlah totaling 120,000,000 shares with nominal value of
120.000.000 saham dengan nilai nominal Rp 100 per Rp 100 per share at a price of Rp 105 per share, the
saham dengan harga Rp 105 per saham, Perseroan Company obtained the effective notification letter
memperoleh pernyataan efektif dari Ketua Badan from the Chairman of the Capital Market
Pengawas Pasar Modal (”Bapepam”) dengan surat Supervisory Agency (“Bapepam”) of Share
No. S-2357/PM/2001 pada tanggal Registration No. S-2357/PM/2001 on
27 September 2001. Pada saat yang sama, 27 September 2001. At the same time, the Company
Perusahaan juga telah menerbitkan 60.000.000 has also issued 60,000,000 Series I Warrants covered
Waran Seri I yang menyertai seluruh saham yang all the offered shares with exercise price of
ditawarkan (waran lekat) dengan harga pelaksanaan Rp 125 per share. The exercise period of the
Rp 125 per saham. Jangka waktu pelaksanaan Waran warrants started on 16 April 2002 up to
dilakukan mulai tanggal 16 April 2002 sampai dengan 15 October 2004 with the condition that each holder
tanggal 15 Oktober 2004 dengan ketentuan setiap of two (2) new shares received one (1) Series I
pemegang dua (2) saham baru mendapatkan satu Warrant where in each Series I Warrant entitles its
(1) Waran Seri I dimana setiap satu (1) Waran Seri I holder the right to buy one (1) new share of the
memberikan hak kepada pemegangnya untuk Company. These shares together with the shares of
membeli satu (1) saham baru Perusahaan yang the founder stocks totaling 400,000,000 shares have
dikeluarkan dari portepel. Saham tersebut bersama been listed on the Indonesia Stock Exchange on
dengan saham pendiri sejumlah 400.000.000 saham 16 October 2001. On 21 November 2002, the
telah dicatatkan pada Bursa Efek Indonesia pada Company has issued stock dividends totaling
tanggal 16 Oktober 2001. Pada tanggal 15,080,000 shares at the market value of Rp 300 per
21 November 2002, Perusahaan telah menerbitkan share. After this issuance of stock dividends, the
dividen saham sejumlah 15.080.000 saham dengan total warrants which has been issued became
harga pasar Rp 300 per saham. Setelah pembagian 61,740,000 warrants with the exercise price of
dividen saham tersebut, jumlah waran yang beredar warrants became Rp 121 per share. No warrants
menjadi 61.740.000 waran dan harga pelaksanaan were exercised until 15 October 2004.
waran menjadi Rp 121 per saham. Tidak ada waran
yang dilaksanakan sampai dengan tanggal
15 Oktober 2004.
c. Dewan Komisaris dan Direksi, Komite Audit, dan c. Board of Commissioners and Directors, Audit
Karyawan Committee, and Employees
Susunan Dewan Komisaris dan Direksi Perusahaan The Company’s Board of Commissioners and
pada tanggal 30 September 2023 (berdasarkan RUPS Directors as of 30 September 2023 (based on GMS as
per tanggal 22 Juni 2023) dan 31 Desember 2022 of 22 June 2023) and 31 December 2022 are as
adalah sebagai berikut: follows:
Dewan Komisaris Board of Commissioners
Komisaris Utama Robby Yulianto President Commissioner
Komisaris Independen Mohammad Syamsul Arifin Independent Commissioner
Komisaris Independen Drs. Charles D. Marpaung Independent Commissioner
Komisaris Independen Linda Sitanggang Independent Commissioner
Direksi Board of Directors
Direktur Utama Lee Yan Gwan President Director
Direktur Widjanarko Brotosaputro Director
Direktur Yenfrino Gunadi Director
Direktur Bedjo Stefanus Director
Page 14
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/3 Exhibit E/3
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
c. Dewan Komisaris dan Direksi, Komite Audit, dan c. Board of Commissioners and Directors, Audit
Karyawan (Lanjutan) Committee, and Employees (Continued)
Pada tanggal 30 September 2023 dan 31 Desember As of 30 September 2023 and 31 December 2022, the
2022, anggota Komite Audit Perusahaan adalah members of the Company’s Audit Committees are as
sebagai berikut: follows:
Ketua : Mohammad Syamsul Arifin : Chairman
Anggota : Dominique Razafindrambinina : Member
Anggota : Ridwan Aksama : Member
Personel manajemen kunci Key management personnel
Personel manajemen kunci Perseroan adalah Key management personnel of the Company are
anggota Dewan Komisaris dan Direksi Perseroan. members of the Boards of Commissioners and
Directors of the Company.
Perusahaan dan entitas anaknya mempunyai 1283 The Company and its subsidiaries has a total
dan 1175 pegawai tetap, masing-masing pada of 1283 and 1175 permanent employees as of
tanggal 30 September 2023 dan 31 Desember 2022 30 September 2023 and 31 December 2022,
(tidak diaudit). respectively (unaudited).
d. Entitas Anak yang Dikonsolidasi d. The Company’s Consolidated Subsidiaries
Perusahaan memiliki kepemilikan langsung pada The Company has direct ownership in the following
entitas anak berikut ini: subsidiaries:
Tahun
beroperasi
komersial/ Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Year of Percentage of ownership Total assets (in Rp)
Entitas anak/ Jenis Usaha/ Domisili/ commercial 30 September 2023/ 30 September 2023/
Subsidiary Nature of business Domicile operations 30 September 2023 30 September 2023
Kepemilikan langsung/
Direct acquisition
PT Holi Pharma Industri kimia dasar organik yang Indonesia/ 1968 99,99% 386.676.236.814
menghasilkan bahan kimia khusus, Indonesia
industri sabun dan bahan pembersih
keperluan rumah tangga, industri
kosmetik untuk manusia, termasuk
pasta gigi, industri bahan farmasi untuk
manusia, industri produk farmasi untuk
manusia, industri alat kesehatan dalam
subgolongan 2101, industri produk obat
tradisional untuk manusia, industri alat-
alat laboratorium non klinis, farmasi
dan kesehatan dari kaca, industri alat
laboratorium klinis dari kaca, industri
peralatan kedokteran dan kedokteran
gigi, perlengkapan orthopaedic dan
prosthetic , perdagangan besar atas
dasar balas jasa (fee) atau kontrak,
perdagangan besar susu dan produk
susu, perdagangan besar makanan dan
minuman lainnya, perdagangan besar
obat farmasi untuk manusia,
perdagangan besar obat tradisional
untuk manusia, perdagangan besar
kosmetik untuk manusia, perdagangan
besar bahan farmasi untuk manusia dan
hewan, perdagangan besar alat
laboratotium, alat farmasi dan alat
kedokteran untuk manusia, portal web
dan/atau platform digital dengan
tujuan komersial, jasa pengujian
laboratorium, aktivitas pengepakan,
dan aktivitas pelayanan penunjang
kesehatan /
Page 15
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/4 Exhibit E/4
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/ Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Year of Percentage of ownership Total assets (in Rp)
Entitas anak/ Jenis Usaha/ Domisili/ commercial 30 September 2023/ 30 September 2023/
Subsidiary Nature of business Domicile operations 30 September 2023 30 September 2023
Kepemilikan langsung/
Direct acquisition
PT Holi Pharma Manufacture of organic basic chemicals
producing specialty chemicals,
manufacture of soaps and cleaning agents
for household use, manufacture of
cosmetics for humans, including
toothpaste, manufacture of
pharmaceutical substances for humans,
manufacture of pharmaceutical products
for humans, manufacture of medical
devices in subclass 2101, manufacture of
medicinal products glass industry for
humans, non-clinical laboratory
equipment, pharmaceutical and health
glass industry, clinical laboratory
equipment industry made of glass, medical
and dental equipment industry, orthopedic
and prosthetic equipment, wholesale
trading on a free or contract basis,
trading large trade in milk and dairy
products, large trade in food and other
beverages, large trade in pharmaceutical
drugs for humans, large trade in
traditional medicines for humans, large
trade in cosmetics for humans, large trade
in pharmaceutical materials for humans
and animals, large trade in laboratory
equipment, pharmaceutical equipment and
medical devices for humans, web portals
and/or digital platforms for commercial
purposes, laboratory testing services,
packing activities, and health support
service activities
PYFA Health Singapore Pte. Ltd. Penjualan eceran suplemen kesehatan, Singapura/ Belum beroperasi / 99,00% 28.968.315
penjualan eceran kosmetik dan Singapore Dormant
perlengkapan mandi (termasuk produk
perawatan kulit) / Retail sale of health
supplements, retail sale of cosmetics and
toiletries (including skin care products)
Page 16
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/5 Exhibit E/5
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/ Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Year of Percentage of ownership Total assets (in Rp)
Entitas anak/ Jenis Usaha/ Domisili/ commercial 30 September 2023/ 30 September 2023/
Subsidiary Nature of business Domicile operations 30 September 2023 30 September 2023
Kepemilikan langsung/
Direct acquisition
PT Mega Inter Distrindo Perdagangan besar obat farmasi untuk Indonesia/ 2023 99,00% 1.473.106.834
manusia, perdagangan besar obat Indonesia
tradisional untuk manusia,
perdagangan besar kosmetik untuk
manusia, perdagangan besar bahan
farmasi untuk manusia dan hewan,
perdagangan besar alat laboratorium,
alat farmasi dan alat kedokteran
untuk manusia, perdagangan besar
susu dan produk susu, perdagangan
besar gula, coklat dan kembang gula,
perdagangan besar produk roti, dan
perdagangan besar minuman non
alkohol bukan susu / Trade in
pharmaceutical drugs for humans,
trade in traditional medicines for
humans, trade in cosmetics for
humans, trade in pharmaceutical
ingredients for humans and animals,
trade in laboratory equipment,
pharmaceutical equipment and
medical devices for humans, trade in
milk and dairy products, trade
wholesale of sugar, chocolate and
confectionery, wholesale of bakery
products, and wholesale of non-dairy
non-alcoholic beverages
PT Pyfa Medika Indonesia Perdagangan eceran khusus barang Indonesia/ Belum beroperasi/ 99,00% 16.514.106
dan obat farmasi, alat kedokteran, Indonesia Dormant
parfum dan kosmetik di toko, analisis
dan uji teknis, dan aktivitas pelayanan
kesehatan manusia lainnya / Retail
trade specifically for pharmaceutical
goods and drugs, medical devices,
perfumes and cosmetics in stores,
technical analysis and testing, and
other human health service activities
PT Pyfa Investama Medika Perdagangan besar atas dasar balas Indonesia/ 2022 99,00% 26.277.799.964
jasa (fee) atau kontrak, aktivitas Indonesia
perusahaan holding, aktivitas
akuntansi, pembukuan dan pemeriksa,
konsultasi pajak, aktivitas konsultasi
manajemen, aktivitas profesional,
ilmiah dan teknis lainnya, dan aktivitas
administrasi kantor dan penunjang
kantor / Trading on a fee or contract
basis, holding company activities,
accounting, bookkeeping and
auditing activities, tax consulting,
management consulting activities,
professional, scientific and technical
activities, and office administration
and office support activities
Page 17
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/6 Exhibit E/6
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/ Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Year of Percentage of ownership Total assets (in Rp)
Entitas anak/ Jenis Usaha/ Domisili/ commercial 30 September 2023/ 30 September 2023/
Subsidiary Nature of business Domicile operations 30 September 2023 30 September 2023
PT Pyfa Sehat Indonesia Portal web dan/atau platform digital, Indonesia/ Belum beroperasi/ 99,00% 44.785.461.527
perdagangan eceran khusus barang Indonesia Dormant
dan obat farmasi, alat kedokteran,
parfum dan kosmetik di toko,
perdagangan eceran melalui
pemesanan pos atau internet,
aktivitas pengepakan, dan aktivitas
konsultasi manajemen lainnya / Web
portals and/or digital platforms,
retail trade specifically for
pharmaceutical goods and drugs,
medical devices, perfumes and
cosmetics in stores, retail trade via
postal or internet ordering, packing
activities, and other management
consulting activities
PT Ethica Industri Farmasi Industri produk farmasi untuk Indonesia/ 2017 99,99% 522.567.932.407
manusia, industri alat kesehatan Indonesia
dalam subgolongan 2101, industri
kimia dasar organic yang
menghasilkan bahan kimia khusus,
industri kosmetik untuk manusia
termasuk pasta gigi, industri peralatan
kedokteran dan kedokteran gigi,
perlengkapan orthopedic dan
prosthetic , industri sabun dan bahan
pembersih keperluan rumah tangga,
industri bahan farmasi untk manusia,
industri produk obat tradisional untuk
manusia, industri alat-alat
laboratorium non klinis, farmasi dan
kesehatan dari kaca, industri alat
laboratorium klinis dari kaca,
perdagangan besar alat laboratorium,
alat faramsi, dan kedokteran untuk
manusia, perdagangan besar bahan
farmasi untuk manusia dan hewan,
perdagangan besar obat farmasi untuk
manusia, perdagangan besar obat
tradisional untuk manusia,
perdagangan besar kosmetik untuk
manusia, perdagangan besar makanan
dan minuman lainnya, perdagangan
besar susu dan produk susu,
perdagangan besar atas dasar balas
jasa atau kontrak, aktivitas
pengepakan, aktivitas pelayanan
penunjang kesehatan, jasa pengujian
laboratorium, portal web dan/atau
platform digital dengan tujuan
komersial
Page 18
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/7 Exhibit E/7
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Tahun
beroperasi
komersial/ Persentase kepemilikan/ Jumlah Aset (dalam Rp)/
Year of Percentage of ownership Total assets (in Rp)
Entitas anak/ Jenis Usaha/ Domisili/ commercial 30 September 2023/ 30 September 2023/
Subsidiary Nature of business Domicile operations 30 September 2023 30 September 2023
PT Ethica Industri Farmasi Manufacture of pharmaceutical
products for humans, industry of
medical devices in subgroup 2101,
industry of basic organic chemicals
that produce special chemicals,
cosmetics industry for humans
including toothpaste, medical and
dental equipment industry, orthopedic
and prosthetic equipment, soap and
cleaning agent industry households,
pharmaceutical material industry for
humans, traditional medicine product
industry for humans, non-clinical
laboratory equipment industry,
pharmacy and health made of glass,
industry of clinical laboratory
equipment made of glass, wholesale
trade of laboratory equipment,
pharmaceutical equipment, and
medicine for humans, wholesale trade
in pharmaceutical substances for
humans and animals, wholesale trade
in pharmaceutical drugs for humans,
wholesale trade in traditional
medicines for humans, wholesale trade
in cosmetics for humans, wholesale
trade in food and other beverages,
wholesale trade in milk and dairy
products, wholesale trade on the basis
of remuneration or contracts, packing
activities, health support service
activities, laboratory testing services,
web portals and/or digital platforms
for commercial purposes
PYFA Health Singapore Pte. Ltd. (“PHSG”) didirikan PYFA Health Singapore Pte. Ltd. (“PHSG”) was
berdasarkan hukum negara Singapura pada tanggal established under the laws of Singapore on
4 Agustus 2020 dengan nomor UEN 202022701K 4 August 2020 under the number UEN 2020222701K
sesuai dengan Sertifikat Pendirian yang diterbitkan in accordance with the Certificate of Establishment
oleh Accounting and Corporate Regulatory issued by the Accounting and Corporate Regulatory
Authority (“ACRA”) No. ACRA201015179404 tanggal Authority ("ACRA") No. ACRA201015179404 dated
15 Oktober 2020. 15 October 2020.
PT Pyfa Sehat Indonesia (“PSI”) didirikan PT Pyfa Sehat Indonesia (“PSI”) was established
berdasarkan Akta Notaris Nomor 04 tanggal based on Notary Deed No. 04 dated 22 March 2021
22 Maret 2021 yang dibuat oleh Mudita Chitta made by Mudita Chitta Odang, S.H., M.Kn., notary
Odang, S.H., M.Kn., notaris di Kabupaten Bekasi. in Bekasi Regency. The Deed of Establishment has
Akta Pendirian tersebut telah mendapat pengesahan received approval from the Minister of Law and
dari menteri Hukum dan Hak Asasi Manusia Republik Human Rights of the Republic of Indonesia in Decree
Indonesia dalam Surat Keputusan No. AHU-0020056. AH.01.01.YEAR 2021 dated
No.AHU0020056.AH.01.01.TAHUN 2021 tanggal 22 March 2021. The Articles of Association of PSI
22 Maret 2021. Anggaran Dasar PSI belum mengalami have not been amended until 30 September 2023.
perubahan sampai dengan tanggal 30 September
2023.
Page 19
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/8 Exhibit E/8
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
PT Mega Inter Distrindo (“MID”) didirikan PT Mega Inter Distrindo (“MID”) was established
berdasarkan akta Nomor 05 tanggal 23 Maret 2021 based on deed No. 05 dated 23 March 2021 made by
yang dibuat oleh Mudita Chitta Odang, S.H., M.Kn., Mudita Chitta Odang, S.H., M.Kn., notary in Bekasi
notaris di Kabupaten Bekasi. Akta Pendirian Regency. Deed of Establishment has received
tersebut telah mendapat pengesahan dari Menteri approval from the Minister of Law and Human Rights
Hukum dan Hak Asasi Manusia Republik Indonesia of the Republic of Indonesia in Decree No. AHU-
dalam Surat Keputusan No. AHU- 0020401. AH.01.01.YEAR 2021 dated 23 March 2021.
0020401.AH.01.01.TAHUN 2021 tanggal The Articles of Association of MID have been
23 Maret 2021. Anggaran Dasar MID telah mengalami amended based on Deed number 11 dated
perubahan berdasarkan Akta nomor 11 tanggal 25 February 2022 made before Mudita Chitta Odang
25 Februari 2022 dibuat dihadapan Mudita Chitta S.H., M.Kn., notary in Bekasi Regency as approved
Odang S.H., M.Kn., notaris di Kabupaten Bekasi by the Minister of Law and Human Rights of the
sebagaimana yang telah disetujui oleh Menteri Republic of Indonesia No. AHU-
Hukum dan Hak Asasi Manusia Republik Indonesia 0015031.AH.01.02.YEAR 2022, 2 March 2022.
No. AHU-0015031.AH.01.02.TAHUN 2022, tanggal
2 Maret 2022.
PT Pyfa Investama Medika (“PIM”) didirikan PT Pyfa Investama Medika (“PIM”) was established
berdasarkan Akta Notaris Nomor 06 tanggal based on Notary Deed No. 06 dated
23 Maret 2021 yang dibuat oleh Mudita Chitta 23 March 2021 made by Mudita Chitta Odang, S.H.,
Odang, S.H., M.Kn., notaris di Kabupaten Bekasi. M.Kn., notary in Bekasi Regency. The deed of
Akta pendirian tersebut telah mendapat pengesahan Establishment has received approval from
dari Menteri Hukum dan Hak Asasi Manusia the Minister of Law and Human Rights of
Republik Indonesia dalam Surat Keputusan the Republic of Indonesia in Decree No. AHU-
No. AHU-0020406.AH.01.01.TAHUN 2021 tanggal 0020406. AH.01.01.YEAR 2021 dated
23 Maret 2021. Anggaran Dasar PIM belum 23 March 2021. The Articles of Association of PIM
mengalami perubahan sampai dengan tanggal have not been amended until 30 September 2023.
30 September 2023.
PT Pyfa Medika Indonesia (“PMI”) didirikan PT Pyfa Medika Indonesia (“PMI”) was established
berdasarkan Akta Notaris Nomor 07 tanggal based on Notary Deed No. 07 dated 23 March 2021
23 Maret 2021 yang dibuat oleh Mudita Chitta made by Mudita Chitta Odang, S.H., M.Kn.,
Odang, S.H., M.Kn., notaris di Kabupaten Bekasi. notary in Bekasi Regency. The deed of
Akta pendirian tersebut telah mendapat pengesahan Establishment has received approval
dari Menteri Hukum dan Hak Asasi Manusia Republik from the Minister of Law and Human Rights
Indonesia dalam Surat Keputusan No. AHU of the Republic of Indonesia in Decree
0020407.AH.01.01.TAHUN 2021 tanggal No. AHU-0020407. AH.01.01.YEAR 2021 dated
23 Maret 2021. Anggaran Dasar PMI belum 23 March 2021. The Articles of Association of
mengalami perubahan sampai dengan tanggal PMI have not been amended until 30 September
30 September 2023. 2023.
Akuisisi Entitas Anak Acquisition of Subsidiary
PT Holi Pharma (“Holi”) PT Holi Pharma (“Holi”)
Pada tanggal 28 Desember 2021, Perusahaan dan On 28 December 2021, the Company and
PSI, entitas anak, melakukan akuisisi atas PSI, a subsidiary, acquired 100% equity
100% saham PT Holi Pharma (“Holi”) dari pihak interests in PT Holi Pharma (“Holi”) from
ketiga, dengan melakukan pembayaran sebesar third parties, with payment amounting to
Rp 108.560.028.781. Rp 108,560,028,781.
Page 20
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/9 Exhibit E/9
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries
(Continued)
Akuisisi Entitas Anak (Lanjutan) Acquisition of Subsidiary (Continued)
PT Holi Pharma (“Holi”) (Lanjutan) PT Holi Pharma (“Holi”) (Continued)
Rincian nilai wajar dari aset dan liabilitas Holi yang The fair values of the identifiable assets and
dapat diidentifikasi pada saat tanggal akuisisi liabilties of Holi at the date of acquisition are as
adalah sebagai berikut: follows:
Jumlah/ Amount
Jumlah aset neto yang dapat diidentifikasi
pada nilai wajar 66.057.597.562 Total identifiable net assets at fair value
Goodwill 42.446.932.208 Goodwill
Jumlah nilai perolehan yang dibayar 108.504.529.770 Total consideration paid
Saldo kas yang diterima dari akuisisi ( 6.913.967.054) Cash received on acquisition
Arus kas masuk neto dari akuisisi entitas anak 101.590.562.716 Net inflow cash on the acquisition of a subsidiary
PT Holi Pharma didirikan dengan nama PT Ndaholi PT Holi Pharma was established under the name
sebagaimana termasuk dalam akta pendirian No. 1 PT Ndaholi as stated in the deed of establishment
tanggal 1 Maret 1968 yang dibuat di hadapan No. 1 dated 1 March 1968 made before Koswara,
Koswara, Notaris di Bandung dan telah mendapatkan Notary in Bandung and has been approved by the
pengesahan dari Menteri Kehakiman Republik Minister of Justice of the Republic of Indonesia
Indonesia berdasarkan Surat Keputusan No. Y. A. based on Decree No. Y. A. 5/282/7, dated
5/282/7, tanggal 19 Agustus 1974. Anggaran Dasar 19 August 1974. The latest amendment based on
Ethica telah mengalami beberapa kali perubahan. Notarial Deed No. 23 dated 23 May 2023 of R. Tendy
Perubahan terakhir berdasarkan Akta Notaris No. 53 Suwarman, SH in relation to the changes in board
tertanggal 23 Mei 2023 oleh R. Tendy Suwarman, SH of commissioners and directors’ composition.
sehubungan dengan perubahan komposisi dewan
komisaris dan direksi.
Estimasi nilai wajar aset tetap dan persediaan The fair values estimation of property and
Holi yang dapat diidentifikasi berdasarkan equipment and inventories of Holi was determined
pendekatan nilai pasar berdasarkan laporan by applying the market approach method
penilaian yang dihitung oleh penilai independen, by independent appraiser, KJPP Dasaát Yudistira
KJPP Dasaát Yudistira dan Rekan dalam laporan dan Rekan in their report No. 00045/2.0041-
No.0045/2.0041-00/BS/04/0384/1/III/2023 tanggal 00/BS/04/0384/1/III/2023 dated 31 March 2023 for
31 Maret 2023 untuk alokasi harga pembelian the purpose of price purchase allocation upon
Holi. Goodwill dari akuisisi Holi dialokasikan ke aset acquisition. Goodwill identified arised from
tetap tanah. acquisition Holi is allocated to land.
PT Ethica Industri Farmasi (“Ethica”) PT Ethica Industri Farmasi (“Ethica”)
Pada tanggal 29 Juli 2022, Perusahaan dan On 29 July 2022, the Company and
PSI, entitas anak, melakukan akuisisi atas PSI, a subsidiary, acquired 100% equity
100% saham Ethica dari pihak ketiga, interests in Ethica from third parties,
dengan melakukan pembayaran sebesar with consideration payment amounting to
Rp 163.456.929.695. Rp 163,456,929,695.
Page 21
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/10 Exhibit E/10
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. U M U M (Lanjutan) 1. GENERAL (Continued)
d. Entitas Anak yang Dikonsolidasi (Lanjutan) d. The Company’s Consolidated Subsidiaries (Continued)
PT Ethica Industri Farmasi (“Ethica”) (Lanjutan) PT Ethica Industri Farmasi (“Ethica”) (Continued)
Rincian nilai wajar dari aset dan liabilitas Ethica The fair values of the identifiable assets and
yang dapat diidentifikasi pada saat tanggal akuisisi liabilties of Ethica at the date of acquisition are as
adalah sebagai berikut: follows:
Jumlah/ Amount
Jumlah aset neto yang dapat diidentifikasi
pada nilai wajar 225.975.448.326 Total identifiable net assets at fair value
Goodwill negatif ( 62.518.518.631) Negative goodwill
Jumlah nilai perolehan yang dibayar 163.456.929.695 Total consideration paid
Saldo kas yang diterima dari akuisisi ( 10.438.861.298) Cash received on acquisition
Arus kas masuk neto dari akuisisi entitas anak 153.018.068.397 Net inflow cash on the acquisition of a subsidiary
Berdasarkan estimasi nilai wajar dan aset tetap Based on estimated fair value of identifiable
teridentifikasi diperoleh Goodwill Negatif fixed assets acquired resulted Negative Goodwill
(keuntungan dari pembelian dengan diskonto) yang (gain on haircut loan) at acquisition and was
timbul dari akuisisi dan dicatat pada laporan laba recorded in the consolidated statement profit or
rugi konsolidasian adalah sebagai berikut: loss as follows:
Jumlah/ Amount
Imbalan yang secara efektif dialihkan atas perolehan investasi Ethica 163.456.929.695 Benefit that effectively transferred from acquisition Ethica
Aset neto Ethica ( 225.975.448.326) Net assets of Ethica
Goodwill negatif ( 62.518.518.631) Negative goodwill
Ethica didirikan pada tahun 1946 dengan nama Ethica was established in 1946 under the name of
PT Ethica. Anggaran Dasar Ethica telah mengalami PT Ethica. The Articles of Association of Ethica has
beberapa kali perubahan. Perubahan terakhir been amended several times. The latest
berdasarkan Akta Notaris No. 171 tertanggal amendment based on Notarial Deed No. 171
25 Mei 2023 oleh Jimmy Tanal, S.H., M.Kn dated 25 May 2023 of Jimmy Tanal, S.H., M.Kn in
sehubungan dengan perubahan alamat, komposisi relation to the changes in address, board of
dewan komisaris dan direksi. Perubahan ini telah commissioners and directors’ composition.
mendapat persetujuan oleh Menteri Hukum dan Hak This amendment was approved by the Ministry
Asasi Manusia Republik Indonesia dengan Surat of Law and Human Rights of the Republic
Keputusan No. AHU-0030151.AH.01.02.TAHUN 2023 Indonesia in its Decision Letter
tertanggal 31 Mei 2023. No. AHU-0030151.AH.01.02 TAHUN 2023 dated
31 May 2023.
Page 22
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/11 Exhibit E/11
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Laporan keuangan konsolidasian interim telah disajikan The interim consolidated financial statements have
sesuai dengan Standar Akuntansi Keuangan di Indonesia been prepared in accordance with Indonesian Financial
(“SAK”), dan peraturan Badan Pengawas Pasar Modal dan Accounting Standards (“SAK”) and Capital Market and
Lembaga Keuangan (“BAPEPAM-LK”) Nomor VIII.G.7 yang Financial Institution Supervisory Agency (“BAPEPAM-
merupakan lampiran Keputusan Ketua BAPEPAM-LK LK”) regulation Number VIII.G.7 Attachment to Decision
No. KEP-347/BL/2012 tanggal 25 Juni 2012 tentang of BAPEPAM Chairman of BAPEPAM-LK No. KEP-347/BL/
“Penyajian dan Pengungkapan Laporan Keuangan Emiten 2012 dated 25 June 2012 on the “Presentations and
atau Perusahaan Publik”. Disclosures of Financial Statements of Listed Entity”.
Laporan keuangan konsolidasian interim Perusahaan dan The interim consolidated financial statements of the
entitas anaknya disetujui Direksi untuk diterbitkan pada Company and its subsidiaries were authorized by the
tanggal 31 Oktober 2023. Directors for issued on 31 October 2023.
a. Dasar Penyusunan Laporan Keuangan a. Basis of Preparation of the Consolidated
Konsolidasian Financial Statements
Laporan keuangan konsolidasian, kecuali untuk The consolidated financial statements, except for
laporan arus kas konsolidasian, disusun berdasarkan the consolidated statements of cash flows, have
konsep harga perolehan dan dasar akrual, kecuali been prepared under historical cost concept and
untuk beberapa akun tertentu yang diukur accrual basis, except for certain accounts which are
berdasarkan pengukuran sebagaimana diuraikan measured on the bases described in the related
dalam kebijakan akuntansi masing-masing akun accounting policies of each account.
tersebut.
Laporan arus kas konsolidasian disusun dengan The consolidated statements of cash flows have
menggunakan metode langsung dengan been prepared based on the direct method by
mengklasifikasikan arus kas sebagai aktivitas classifying the cash flows on the basis of operating,
operasi, investasi dan pendanaan. investing and financing activities.
Transaksi-transaksi yang termasuk dalam laporan Items included in the consolidated financial
keuangan konsolidasian pada tiap entitas diukur statements of each entities are measured using the
dengan mata uang lingkungan ekonomi utama di currency of primary economic environment in which
mana entitas beroperasi (mata uang fungsional). the entity operates (the functional currency). The
Laporan keuangan konsolidasian disajikan dalam consolidated financial statements are presented in
Rupiah, yang merupakan mata uang fungsional dan Rupiah, which is the Company functional and
penyajian Perusahaan. presentation currency.
Perubahan atas Pernyataan Standar Akuntansi Changes to Statements of Financial Accounting
Keuangan (“PSAK”) dan Interpretasi Standar Standards (“PSAK”) and Interpretations Financial
Keuangan Baru (“ISAK”) Accounting Standards (“ISAK”)
Penerapan dari perubahan standar akuntansi yang The implementation of the following standards
berlaku efektif sejak tanggal 1 Januari 2022, dan and interpretations which effective for periods
relevan bagi Perusahaan dan entitas anaknya namun beginning on or after 1 January 2022 and relevant
tidak memiliki dampak yang signifikan atas kebijakan for Company and its subsidiary but did not result
akuntansi Perusahaan dan entitas anaknya, sebagai in substantial changes to the Company and its
berikut: subsidiary’s accounting policies are as follows:
- Amandemen PSAK 22 “Kombinasi Bisnis tentang - Amendment SFAS 22 “Business Combination for
Referensi ke Kerangka Konseptual” Reference to Conceptual Framework”
- Amandemen PSAK 57 “Provisi, Liabilitas Kontijensi - Amendment SFAS 57 “Provision, Contingent
dan Aset Kontijensi tentang Kontrak Memberatkan – Liabilities and Contingent Assets regarding
Biaya Memenuhi Kontrak” Onerous Contract”
- PSAK 71 (Penyesuaian 2020) “Instrumen Keuangan” - SFAS 71 (Improvements 2020) “Financial
Instruments”
- PSAK 73 (Penyesuaian 2020) “Sewa” - SFAS 73 (Improvements 2020) “Lease”
Page 23
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/12 Exhibit E/12
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
Amandemen standar berikut berlaku efektif untuk Amendments of the following standards effective for
periode yang dimulai pada atau setelah the year beginning on or after 1 January 2022 – 2023
1 Januari 2022 – 2023 yaitu: are as follows:
- PSAK 1 “Penyajian Laporan Keuangan” - SFAS 1 “Presentation of Financial Statements”
- PSAK 16 ”Aset Tetap” - SFAS 16 ”Fixed Assets”
- PSAK 55 “Instrumen Keuangan: Pengakuan dan - SFAS 55 “Financial Instrument: Recognition and
Pengukuran” Measurement”
- PSAK 60 “Instrumen Keuangan: Pengungkapan” - SFAS 60 “Financial Instrument: Disclosures”
b. Prinsip-prinsip Konsolidasi b. Principles of Consolidation
Laporan keuangan konsolidasian menggabungkan The consolidated financial statements incorporate
laporan keuangan Perusahaan dan entitas yang the financial statements of the Company and its
dikendalikan oleh Perusahaan dan entitas anaknya. entities controlled by the Company and its
Pengendalian dianggap ada apabila Perusahaan subsidiaries. Control is achieved where the Company
mempunyai hak untuk mengatur kebijakan keuangan has the power to govern the financial and operating
dan operasional suatu entitas untuk memperoleh policies of an entity so as to obtain benefits from its
manfaat dari aktivitasnya. activities.
Perusahaan juga menilai keberadaan pengendalian The Company also assesses existence of control
ketika Perusahaan tidak memiliki hak suara where it does not have majority voting power but is
mayoritas namun dapat mengatur kebijakan able to govern the financial and operating policies
keuangan dan operasional secara de-facto. by virtue of de-facto control. Control is achieved
Pengendalian dimiliki ketika Perusahaan memiliki when the Company has a power to expose or has
kekuasaan, terekspos atau memiliki hak atas imbal rights to variable returns from its involvement with
hasil variabel dari keterlibatannya dengan entitas entity and has the ability to affect those returns.
dan memiliki kemampuan untuk mempengaruhi Subsidiaries are fully consolidated from the date on
imbal hasil tersebut. Entitas anak dikonsolidasikan which control is transferred to the Company are not
secara penuh sejak tanggal pengendalian dialihkan consolidated from the date on which the control
kepada Perusahaan dan tidak dikonsolidiasikan sejak ceases.
tanggal Perusahaan kehilangan pengendalian.
Kombinasi bisnis dihitung dengan menggunakan Business combinations are accounted using the
metode akuisisi pada tanggal akuisisi, yaitu tanggal acquisition method as at the acquisition date, which
pengendalian beralih kepada Entitas. Biaya is the date on which control is transferred to the
perolehan termasuk nilai wajar imbalan kontinjensi Entity. The cost of an acquisition includes the fair
pada tanggal akuisisi. Biaya terkait akusisi value of any contingent consideration at the
dibebankan ketika terjadi. Aset, liabilitas dan acquisition date. Acquisition-related costs are
liabilitas kontinjensi dalam suatu kombinasi expensed as incurred. Assets, liabilities and
bisnis diukur pada awalnya sebesar nilai wajar contingent liabilities assumed in a business
pada tanggal akuisisi. Untuk setiap akuisisi, combination are measured initially at their fair
Perusahaan dan entitas anaknya mengakui value at the acquisition date. On an acquisition-by-
kepentingan non-pengendali pada pihak yang acquisition basis, the Company recognizes any non-
diakuisisi baik sebesar nilai wajar atau sebagian controlling interest in the acquire either at fair
proporsional kepentingan non-pengendali atas value or at non-controlling interest’s proportionate
aset neto pihak yang diakuisisi. share of the acquiree’s net assets.
Imbalan yang dialihkan tidak termasuk jumlah yang The consideration transferred does not include
terkait dengan penyelesaian pada hubungan yang amounts related to the settlement of pre-existing
sebelumnya ada. Jumlah tersebut, umumnya diakui relationships. Such amounts are generally
di dalam laporan laba rugi dan penghasilan recognised in profit or loss and other comprehensive
komprehensif lain. income.
Page 24
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/13 Exhibit E/13
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
Semua imbalan kontinjensi diakui pada nilai wajar Any contingent consideration payable is recognised
pada saat tanggal akuisisi. Apabila imbalan at fair value at the acquisition date. If the
kontinjensi diklasifikasikan sebagai ekuitas, maka contingent consideration is classified as equity, it is
hal tersebut tidak diukur kembali dan not re-measured and settlement is accounted for
penyelesaiannya dicatat di dalam ekuitas. Selain itu, within equity. Otherwise, subsequent changes to
perubahan berikutnya terhadap nilai wajar imbalan the fair value of the contingent consideration are
kontinjensi diakui di laporan laba rugi dan recognised in profit or loss and other comprehensive
penghasilan komprehensif lain. income.
Entitas anak Subsidiaries
Laporan keuangan entitas anak dimasukkan ke dalam The financial statements of subsidiaries are included
laporan keuangan konsolidasian sejak tanggal in the consolidated financial statements from the
pengendalian dimulai sampai dengan tanggal date that control commences until the date that
pengendalian dihentikan. Kebijakan akuntansi control ceases. The accounting policies of
entitas anak diubah apabila dipandang perlu untuk subsidiaries have been changed when necessary to
menyelaraskan kebijakan akuntansi yang diadopsi align them with the policies adopted by the Entity.
oleh Entitas.
c. Transaksi dengan Pihak Berelasi c. Transactions with Related Party
Pihak berelasi adalah orang atau entitas yang terkait A related party represents a person or an entity who
dengan entitas pelapor: is related to the reporting entity:
(a) Orang atau anggota keluarga terdekat (a) A person or a close member of the person’s
mempunyai relasi dengan entitas pelapor jika family is related to a reporting entity if that
orang tersebut: person:
(i) memiliki pengendalian atau pengendalian (i) has control or joint control over the
bersama atas entitas pelapor; reporting entity;
(ii) memiliki pengaruh signifikan atas entitas (ii) has significant influence over the
pelapor; atau reporting entity; or
(iii) personel manajemen kunci entitas pelapor (iii) is a member of the key management
atau entitas induk entitas pelapor. personnel of the reporting entity or of a
parent of the reporting entity.
(b) Suatu entitas berelasi dengan entitas pelapor (b) An entity is related to a reporting entity if any
jika memenuhi salah satu hal berikut: of the following conditions applies:
(i) entitas dan entitas pelapor adalah anggota (i) the entity and the reporting entity are
dari kelompok usaha yang sama (artinya members of the same Group (which means
entitas induk, entitas anak, dan entitas that each parent, subsidiaries and fellow
anak berikutnya terkait dengan entitas subsidiaries is related to the others).
lain).
(ii) satu entitas adalah entitas asosiasi atau (ii) one entity is an associate or joint venture
ventura bersama dari entitas lain (atau of the other entity (or an associate or
entitas asosiasi atau ventura bersama yang joint venture of a member of a group of
merupakan anggota suatu kelompok usaha, which the other entity is a member).
yang mana entitas lain tersebut adalah
anggotanya).
(iii) kedua entitas tersebut adalah ventura (iii) both entities are joint ventures of the
bersama dari pihak ketiga yang sama. same third party.
(iv) satu entitas adalah ventura bersama dari (iv) one entity is a joint venture of a third
entitas ketiga dan entitas yang lain adalah entity and the other entity is an associate
entitas asosiasi dari entitas ketiga. of the third entity.
(v) entitas tersebut adalah suatu program (v) the entity is a post-employment benefit
imbalan pasca-kerja untuk imbalan kerja plan for the benefit of employees of
dari salah satu entitas pelapor atau entitas either the reporting entity or an entity
yang terkait dengan entitas pelapor. Jika related to the reporting entity. If the
entitas pelapor adalah entitas yang reporting entity is itself such a plan, the
menyelenggarakan program tersebut, sponsoring employers are also related to
maka entitas sponsor juga berelasi dengan the reporting entity.
entitas pelapor.
Page 25
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/14 Exhibit E/14
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
(vi) entitas yang dikendalikan atau (vi) the entity is controlled or jointly
dikendalikan bersama oleh orang yang controlled by a person identified in (a).
diidentifikasi dalam huruf (a).
(vii) orang yang diidentifikasi dalam huruf (a)(i) (vii) a person identified in (a)(i) has significant
memiliki pengaruh signifikan atas entitas influence over the entity or is a member
atau personel manajemen kunci entitas of the key management personnel of the
(atau entitas induk dari entitas). entity (or of a parent of the entity).
(viii) Entitas atau anggota dari kelompok yang (viii) The entity, or any member of the group of
mana entitas merupakan bagian dari which it is a part, provides key
kelompok tersebut menyediakan jasa management personal services to the
personal manajemen kunci kepada entitas reporting entity or to the parent of the
pelapor atau kepada entitas induk dari reporting entity.
entitas pelapor.
d. Kas dan Setara Kas d. Cash and cash equivalents
Kas dan setara kas terdiri dari kas dan bank (rekening Cash and cash equivalents consists of all
giro) yang tidak dijaminkan dan tidak dibatasi dalam unrestricted cash on hand and in banks (giro
penggunaannya. Kas dan setara kas juga termasuk account) and not pledged as collateral to loans. Cash
semua investasi yang jatuh tempo dalam waktu and cash equivalents also consists of all investments
kurang dari satu tahun sejak tanggal with maturities less thank one year from the date
penempatannya. of placement.
e. Transaksi dan Penjabaran Mata Uang Asing e. Foreign Currency Transaction and Translations
Transaksi-transaksi dalam mata uang asing Transactions denominated in foreign currencies are
dijabarkan ke dalam Rupiah dengan menggunakan translated into Rupiah at the exchange rates
kurs yang berlaku pada tanggal transaksi. Pada prevailing at the date of the transaction. At the
tanggal pelaporan, aset dan liabilitas moneter dalam reporting date, monetary assets and liabilities
mata uang asing dijabarkan ke dalam Rupiah dengan denominated in foreign currencies are translate into
menggunakan kurs yang berlaku pada tanggal Rupiah using the exchange rates prevailing at the
laporan posisi keuangan konsolidasian. consolidated statements of financial position date.
Keuntungan dan kerugian selisih kurs yang timbul Exchange gains and losses arising from transactions
dari transaksi dalam mata uang asing dan dari in foreign currencies and from the translation of
penjabaran aset dan liabilitas moneter dalam mata foreign currency monetary assets and liabilities are
uang asing diakui pada laporan laba rugi recognised in the current year consolidated
konsolidasian tahun berjalan. statement of profit and loss.
Kurs yang digunakan untuk menjabarkan aset dan The exchange rates used to translate the monetary
liabilitas moneter dalam mata uang asing pada assets and liabilities denominated in foreign
tanggal 30 September 2023 dan 31 Desember 2022 currencies as of 30 September 2023 and 31
adalah sebagai berikut: December 2022 are as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Dolar Amerika Serikat (USD) 15.526,00 15.731,00 United States Dollar (USD)
Pound Sterling Inggris (GBP) 18.861,00 18.925,98 Great Britain Pound Sterling (GBP)
Euro Uni Eropa (EUR) 16.404,01 16.712,63 European Euro (EUR)
Dolar Singapura (SGD) 11.334,09 11.659,08 Singapore Dollar (SGD)
Page 26
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/15 Exhibit E/15
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
f. Piutang Usaha f. Trade Receivables
Piutang usaha pada awalnya diakui sebesar nilai Trade receivables are recognized initially at fair
wajar dan selanjutnya diukur pada biaya perolehan value and subsequently measured at amortized cost
diamortisasi dengan menggunakan metode suku using the effective interest rate method, except
bunga efektif, kecuali efek diskontonya tidak where the effect of discounting would be
material, setelah dikurangi provisi atas penurunan immaterial, less provision for impairment.
nilai.
Manajemen membentuk akun penyisihan kerugian Management established an allowance account for
penurunan nilai dengan menelaah saldo piutang impairment by reviewing receivables balances
secara individual pada saat terdapat bukti objektif individually when there is objective evidence
bahwa saldo piutang tidak dapat ditagih. Ketika that the outstanding amounts may not be collected.
piutang yang rugi penurunan nilainya telah diakui, When receivable for which an impairment
tidak dapat ditagih pada periode selanjutnya, allowances had been recognised becomes
maka piutang tersebut dihapusbukukan dengan uncollectible in an subsequent period, it is written-
mengurangi akun penyisihan. Piutang yang diketahui off againts the allowance account. Receivable which
tidak tertagih, dihapuskan dengan secara langsung are known to be uncollectible are written-off by
mengurangi nilai tercatatnya. reducing the carrying amount directly.
g. Beban Dibayar Dimuka g. Prepaid Expenses
Beban dibayar dimuka diamortisasi selama masa Prepaid expenses are amortised over their
manfaat masing-masing biaya dengan menggunakan beneficial periods using the straight-line method.
metode garis lurus.
h. Persediaan h. Inventories
Nilai awal persediaan diakui sebesar biaya Inventories are initially recognised at cost, and
perolehan, dan selanjutnya ditentukan sebesar nilai subsequently at the lower of cost and net realizable
terendah antara biaya perolehan atau nilai realisasi value. Cost is determined using the weighted-
bersih. Biaya perolehan ditentukan dengan metode average method. Cost comprises all costs of
rata-rata tertimbang. Biaya perolehan terdiri dari purchase, and other costs incurred in bringing the
biaya pembelian, dan biaya-biaya lain yang timbul inventories to their present location and condition.
sampai persediaan berada dalam kondisi dan lokasi
saat ini.
Nilai realisasi bersih adalah taksiran harga jual Net realizable value is the estimated sales price in
dalam kegiatan usaha normal setelah dikurangi the ordinary course of business, less estimated costs
dengan taksiran biaya penyelesaian dan taksiran of completion and costs necessary to make the sale.
biaya yang diperlukan untuk penjualan.
Cadangan kerugian penurunan nilai untuk persediaan Allowance for impairment losses of obsolete and
usang dan yang perputarannya lambat ditentukan slow moving inventory is determined on the basis of
berdasarkan hasil penelaahan berkala kondisi fisik estimated periodic reviews of the physical
persediaan. conditions of the inventories.
i. Aset Tetap i. Property, Plant and Equipment
Aset tetap, kecuali tanah, dinyatakan berdasarkan Property, plant and equipment, except land, are
biaya perolehan, tetapi tidak termasuk biaya stated at cost, excluding day-to-day servicing, less
perawatan sehari-hari, dikurangi akumulasi accumulated depreciation and any impairment
penyusutan dan akumulasi rugi penurunan nilai, jika value, if any. Land is stated at cost and is not
ada. Tanah dinyatakan berdasarkan biaya perolehan depreciated.
dan tidak disusutkan.
Page 27
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/16 Exhibit E/16
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
i. Aset Tetap (Lanjutan) i. Property, Plant and Equipment (Continued)
Biaya perolehan awal aset tetap meliputi harga The initial cost of property, plant and equipment
perolehan, termasuk bea impor dan pajak pembelian consists of its purchase price, including import
yang tidak boleh dikreditkan dan biaya-biaya yang duties and taxes and any directly attributable costs
dapat diatribusikan secara langsung untuk membawa in bringing the property, plant and equipment
aset ke lokasi dan kondisi yang diinginkan sesuai to its working condition and location for its intended
dengan tujuan yang ditetapkan. use.
Beban-beban yang timbul setelah aset tetap Expenditures incurred after the property, plant and
digunakan, seperti beban perbaikan dan equipment have been put into operations, such as
pemeliharaan, dibebankan ke laporan laba rugi dan repairs and maintenance costs, are normally
penghasilan komprehensif lain pada saat terjadinya. charged to statement of profit or loss and other
Apabila beban-beban tersebut menimbulkan comprehensive income when it incurred. If it can be
peningkatan manfaat ekonomis di masa mendatang clearly demonstrated that the expenditures have
dari penggunaan aset tetap tersebut yang dapat resulted an increase in the future economic benefits
melebihi kinerja normalnya, maka beban-beban expected to be obtained from the use of the
tersebut dikapitalisasi sebagai tambahan biaya property, plant and equipment beyond its originally
perolehan aset tetap. assessed standard of performance, the expenditures
are capitalized as additional costs of property, plant
and equipment.
Penyusutan bangunan dan prasarana dihitung Depreciation of buildings and improvements is
berdasarkan metode garis lurus, sedangkan mesin computed on a straight-line method, while
dan peralatan, peralatan kantor dan kendaraan machinery and equipment, office equipment and
menggunakan metode saldo menurun dan garis lurus, vehicles computed on declining balance method and
dihitung berdasarkan selama masa manfaat aset straight line method over the property, plant and
tetap sebagai berikut: equipment’s useful life as follows:
Masa manfaat (tahun)/
Jenis aset tetap Useful lives (years) Type of property, plant and equipment
Bangunan dan prasarana 20 - 40 Buildings and improvements
Mesin dan peralatan 8 – 12,5 Machinery and equipment
Peralatan kantor 4 - 10 Office equipment
Kendaraan 4 - 10 Vehicles
Jumlah tercatat aset tetap dihentikan pengakuannya An item of property, plant and equipment is
pada saat dilepaskan atau tidak ada manfaat derecognised upon disposal or when no future
ekonomis masa depan yang diharapkan dari economic benefits are expected from its use or
penggunaan atau pelepasannya. Aset tetap yang disposal. When assets are sold or retired, the cost
dijual atau dilepaskan, dikeluarkan dari kelompok and related accumulated depreciation and any
aset tetap berikut akumulasi penyusutan serta impairment loss are removed from the accounts.
akumulasi penurunan nilai yang terkait dengan aset Any gains or loss arising from derecognition of
tetap tersebut. Laba atau rugi yang timbul dari property, plant and equipment calculated as the
penghentian pengakuan aset tetap ditentukan difference between the net disposal proceed, if anys
sebesar perbedaan antara jumlah neto hasil with the carrying amount of the item is included in
pelepasan, jika ada, dengan jumlah tercatat dari the consolidated statement of profit or loss and
aset tetap tersebut, dan diakui dalam laporan laba other comprehensive income in the year the item is
rugi konsolidasian dan penghasilan komprehensif lain derecognised.
pada tahun terjadinya penghentian pengakuan.
Aset dalam pembangunan dinyatakan sebesar biaya Construction-in-progress is stated at cost, which
perolehan, termasuk biaya pinjaman yang terjadi includes borrowing costs during construction on
selama masa pembangunan yang timbul dari utang debts incurred to finance the construction.
yang digunakan untuk pembangunan aset tersebut. Construction in progress is transferred to the
Akumulasi biaya perolehan akan dipindahkan ke respective property, plant and equipment account
masing-masing aset tetap yang bersangkutan pada when completed and ready for intended use.
saat pembangunan selesai dan siap digunakan.
Page 28
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/17 Exhibit E/17
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
i. Aset Tetap (Lanjutan) i. Property, Plant and Equipment (Continued)
Nilai tercatat aset tetap, umur manfaat, serta The carrying value of property, plant and
metode penyusutan ditelaah setiap akhir tahun dan equipment, useful lives and depreciation method
dilakukan penyesuaian apabila hasil telaah berbeda are reviewed and adjusted if not appropriate, at
dengan estimasi sebelumnya. each financial year end.
j. Aset Takberwujud j. Intangible Assets
Biaya perolehan yang terjadi sehubungan dengan Cost incurred in connection with the acquisition of
akuisisi atas merek dagang, hak paten dan formula trademarks, patents and formulas are amortized
diamortisasi dengan menggunakan metode garis using the straight line method over the live of
lurus selama umur merek dagang, hak paten dan trademarks, patents and formulas. Trademarks,
formula tersebut. Merek dagang, hak paten dan patents and formulas are presented as part of
formula disajikan sebagai bagian dari “Aset “Intangible Assets” account in the consolidated
Takberwujud” pada laporan posisi keuangan statements of financial position.
konsolidasian.
Perusahaan dan entitas anaknya menentukan apakah The Company and its subsidiaries determine
masa manfaat merek dagang, hak paten dan formula whether the useful life trademarks, patents and
terbatas atau tidak terbatas dengan formulas if finite or indefinite considering relevant
mempertimbangkan faktor-faktor yang relevan. factors.
Biaya untuk penelitian dan pengembangan diakui Cost for research and development is recognized as
sebagai beban pada periode terjadinya kecuali biaya an expense in the period incurred unless the costs
penelitian dan pengembangan yang secara khusus of research and development that can be
dapat diidentifikasi dan mempunyai manfaat di masa specifically identified and has benefits in the future
yang akan datang dikapitalisasi dan dicatat are capitalized and recorded as deferred charges.
sebagai beban ditangguhkan. Beban ditangguhkan Deferred charges are amortized using the straight-
diamortisasi dengan menggunakan metode garis line method based on the estimated benefits.
lurus berdasarkan taksiran manfaatnya.
Keuntungan atau kerugian yang timbul dari Gains or losses arising from derecognition of an
penghentian pengakuan aset takberwujud diukur intangible assets is measured as the difference
sebagai selisih antara hasil pelepasan neto dan nilai between the net disposal proceeds and the net
tercatat aset dan diakui dalam laporan laba rugi carrying amount of the assets and are recognized in
konsolidasian dan penghasilan komprehensif lain the consolidated statements of profit or loss and
pada saat aset tersebut dihentikan pengakuannya. other comprehensive income when the assets is
derecognized.
k. Penurunan Nilai Aset Non-keuangan k. Impairment of Non-financial Assets
Pada setiap akhir periode pelaporan, Perusahaan At the end of each reporting period, the Company
dan entitas anaknya mereviu aset non-keuangan and its subsidiaries reviews the carrying amounts of
untuk menentukan apakah terdapat indikasi bahwa its non-financial assets to determine whether there
aset tersebut telah mengalami penurunan nilai. Jika its any indication that those assets have suffered an
terdapat indikasi tersebut, nilai yang dapat impairment loss. If any such indication exists, the
dipulihkan dari aset diestimasi untuk menentukan recoverable amount of the asset is estimated in
tingkat kerugian penurunan nilai (jika ada). Bila order to determine the extent of the impairment
tidak memungkinkan untuk mengestimasi nilai yang loss (if any). If it is not possible to estimate the
dapat diperoleh kembali atas suatu aset individu, recoverable amount of an individual asset, the
Perusahaan dan entitas anaknya mengestimasi nilai Company and its subsidiaries estimates the
yang dapat diperoleh kembali dari untuk penghasil recoverable value of the cash generating unit to an
kas atas aset. asset.
Page 29
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/18 Exhibit E/18
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
k. Penurunan Nilai Aset Non-keuangan (Lanjutan) k. Impairment of Non-financial Assets (Continued)
Perkiraan jumlah yang dapat diperoleh kembali Estimated recoverable amount is the higher of fair
adalah nilai tertinggi antara nilai wajar dikurangi value less cost to sale or value in use. If the
biaya untuk menjual atau nilai pakai. Jika recoverable amount of a non-financial assets (cash
jumlah yang dapat diperoleh kembali dari aset non- generating unit) is less than its carrying amount, the
keuangan (unit penghasil kas) kurang dari nilai carrying amount of the asset (cash generating unit)
tercatatnya, nilai tercatat aset (unit penghasil kas) its reduced to its recoverable amount and an
dikurangi menjadi sebesar nilai yang dapat diperoleh impairment loss its recognized immediately against
kembali dan rugi penurunan nilai diakui langsung ke earnings.
laba rugi.
l. Aset dan Liabilitas Keuangan l. Financial Assets and Liabilities
Perusahaan dan entitas anaknya telah mengadopsi The Company and its subsidiaries had performed
penerapan PSAK 71 – “Instrumen Keuangan” mulai adoption and applied on PSAK 71 – “Financial
tanggal 1 Januari 2020. Instrument" started 1 January 2020.
Aset Keuangan Financial Assets
Aset keuangan diklasifikasikan dalam kategori Financial assets are classified in categories
(i) diukur pada nilai wajar melalui laporan laba rugi, of (i) fair value through profit or loss,
(ii) biaya perolehan diamortisasi, dan (iii) aset (ii) amortised cost, and (iii) fair value through
keuangan yang diukur pada nilai wajar pendapatan other comprehensive income. At initial
komprehensif lain. Pada pengakuan awal, aset measurement, financial assets determined
keuangan diukur pada nilai wajar, ditambah biaya based on fair value, added with transactions
transaksi yang dapat diatribusikan langsung untuk cost attributable direct to financial assets.
aset keuangan yang yang diukur pada biaya Management determines the classification of
perolehan diamortisasi dan pendapatan its financial assets prior initial recognition
komprehensif lain. Manajemen menentukan based on assessment of businesss model for
klasifikasi aset keuangan tersebut setelah managing the financial assets or contractual cash
pengakuan awal aset keuangan berdasarkan model flows give rise to solely payments of principal and
bisnis entitas dalam mengelola aset keuangan atau interest.
karakteristik arus kas kontraktual dari pembayaran
pokok dan bunga saja.
(i) Aset keuangan yang diukur pada nilai wajar (i) Financial assets at fair value through profit
melalui laporan laba rugi or loss
Aset keuangan yang diukur pada nilai wajar Financial assets at fair value through profit
melalui laporan laba rugi adalah aset keuangan or loss are financial assets classified as held for
yang diperdagangkan. Entitas dapat trading. Entity may determine at initial
menetapkan pilihan yang tidak dapat classification of an uncancellable chosen
dibatalkan pada saat pengakuan awal atas category of an financial asset on a certain
investasi pada instrumen ekuitas tertentu yang equity instrument which commonly measured
pada umumnya diukur pada nilai wajar melalui the fair value through profit and loss rise
laba rugi sehingga perubahan nilai wajarnya change in the fair value presented under fair
disajikan dalam penghasilan komprehensif lain. value through other comprehensive income.
Perusahaan dan entitas anaknya tidak memiliki The Company and its subsidiaries has no
aset keuangan yang diukur pada nilai wajar financial assets at fair value through profit or
melalui laba rugi. loss.
(ii) Biaya perolehan diamortisasi (ii) Amortised cost
Aset keuangan diukur pada biaya perolehan Financial assets determined under amortised
diamortisasi jika memenuhi kriteria sebagai cost if met criteria as outlined below:
berikut:
Page 30
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/19 Exhibit E/19
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
l. Aset dan Liabilitas Keuangan (Lanjutan) l. Financial Assets and Liabilities (Continued)
(ii) Biaya perolehan diamortisasi (Lanjutan) (ii) Amortised cost (Continued)
a. aset keuangan dikelola dalam bisnis yang a. financial assets held within a business
bertujuan untuk memiliki arus kas keuangan whose objective is to hold financial assets
dalam rangka mendapatkan arus kas in order to collect contractual cash flows;
kontraktual; dan and
b. persyaratan kontraktual aset keuangan yang b. determining contractual financial assets
menimbulkan arus kas yang hanya dari give rise to solely payments of principal and
pembayaran pokok dan bunga. assets.
Pada saat pengakuan awal, instrumen Financial instrument are initially recognised at
keuangan diakui pada nilai wajarnya ditambah fair value plus transaction costs and
nilai transaksi dan selanjutnya diukur pada subsequently measured at amortised cost
biaya perolehan diamortisasi dengan using the effective interest rate method.
menggunakan metode suku bunga efektif.
Perusahaan dan entitas anaknya memiliki The Company and its subsidiaries loans and
pinjaman yang diberikan dan piutang meliputi receivables include cash and cash equivalents,
kas dan setara kas, piutang usaha dan non- trade and non-trade receivables.
usaha.
(iii) Aset keuangan yang diukur pada nilai wajar (iii) Fair value through other comprehensive
pendapatan komprehensif lain income
Aset keuangan yang diukur pada nilai wajar Fair value through other comprehensive
pendapatan komprehensif lain adalah aset income are non-derivative financial assets with
keuangan non-derivatif dengan pembayaran fixed or determined payments and fixed
tetap atau telah ditentukan dan jatuh maturities that the management has positive
temponya telah ditetapkan, serta manajemen intention and ability to hold to maturity, other
mempunyai intensi positif dan kemampuan than:
untuk memiliki aset keuangan tersebut hingga
jatuh tempo, kecuali:
a. aset keuangan dikelola dalam model bisnis a. financial assets managed under business
yang tujuannya akan terpenuhi dengan model which its objective is to both collect
mendapatkan arus kas kontraktual dan the contractual cash flows and sell the
menjual aset keuangan; dan financial assets; and
b. persyaratan kontraktual dari aset keuangan b. contractual cash flows characteristics test
tersebut memberikan hak pada tanggal resulting rights on certain basic term of
tertentu atas arus kas yang hanya dari cash flows meets the solely payments of
pembayaran pokok dan bunga dari jumlah principal and interest.
pokok terutang.
Perusahaan dan entitas anaknya tidak memiliki The Company and its subsidiaries has no fair
aset keuangan yang diukur pada nilai wajar value through other comprehensive income.
melalui pendapatan komprehensif lain.
Page 31
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/20 Exhibit E/20
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
l. Aset dan Liabilitas Keuangan (Lanjutan) l. Financial Assets and Liabilities (Continued)
Penurunan nilai aset keuangan Impairment of financial assets
Aset keuangan dievaluasi terhadap indikator Financial assets are assessed for indicators of
penurunan nilai pada setiap tanggal pelaporan. Aset impairment at each reporting date. Financial assets
keuangan diturunkan nilainya menggunakan basis are impaired use the basis for the accounting of
akuntansi kerugian kredit ekspektasian (“CKPN”) expected credit loss (“ECLs”) on financial assets and
pada aset keuangan dan kontraktual, yang bunga contract assets, measuring uses of expected interest
penurunannya dihitung menggunakan suku bunga rate (“EIR”) of the loss allowance on impairment at
efektif (“EIR”) pada cadangan penurunan nilai a probabilited weighted amount that considers
pada jumlah probabilitas tertimbang yang reasonable and supportable information about
mempertimbangkan kondisi yang terjadi pada masa past events, current conditions, and forecasts
lampau, saat sekarang, dan proyeksi atas kondisi of future economic conditions of the customers.
ekonomi masa depan pelanggan. CKPN diperbarui The ECLs are updated at each reporting date to
pada setiap tanggal pelaporan untuk mencerminkan reflect changes in credit risk since initial
perubahan risiko sejak pengakuan awal. CKPN recognition. ECLs are calculated for all financial
dihitung untuk semua aset keuangan, terlepas assets in scope, regardless of whether or not they
apakah telah jatuh tempo atau tidak. are overdue or not.
Pengukuran atas penurunan nilai dimana basis Determining the impairment could whereas basis
pengukuran bergantung pada risiko kredit secara recognition rely on the significant credit risk at
signifikan sejak pengakuan awal adalah sebagai initial recognition may include:
berikut:
(i) Penurunan nilai diakui berdasarkan pengukuran (i) Recognise impairment based on expected
kerugian kredit ekspektasian dari peristiwa losses arising from default events that are
default yang diperkirakan akan terjadi untuk expected to occur over the next 12 (twelve)
12 (dua belas) bulan mendatang; atau months; or
(ii) Kerugian kredit sepanjang umurnya (ii) Recognise impairment based on expected losses
over the life of the loan.
Penghentian pengakuan aset keuangan Derecognition of financial assets
Perusahaan dan entitas anaknya menghentikan The Company and its subsidiaries derecognises a
pengakuan aset keuangan jika dan hanya jika hak financial asset only when the contractual rights to
kontraktual atas arus kas yang berasal dari aset the cash flows from the asset expire, or the
berakhir, atau Perusahaan dan entitas anaknya Company and its subsidiaries transfers the financial
mentransfer aset keuangan dan secara substansial asset and substantially all the risks and rewards of
mentransfer seluruh risiko dan manfaat atas ownership of the asset to another entity.
kepemilikan aset kepada entitas lain.
Jika Perusahaan dan entitas anaknya tidak If the Company and its subsidiaries neither transfers
mentransfer serta tidak memiliki secara substansial nor retains substantially all the risks and rewards of
atas seluruh risiko dan manfaat kepemilikan serta ownership and continues to control the transferred
masih mengendalikan aset yang ditransfer, maka asset, the Company and its subsidiaries recognise
Perusahaan dan entitas anaknya mengakui their retained interest in the asset and an
keterlibatan berkelanjutan atas aset yang ditransfer associated liability for amounts they may have to
dan liabilitas terkait sebesar jumlah yang mungkin pay. If the Company and its subsidiaries retains
harus dibayar. Jika Perusahaan dan entitas anaknya substantially all the risks and rewards of ownership
memiliki secara substansial seluruh risiko dan of a transferred financial asset, the Company and
manfaat kepemilikan aset keuangan yang ditransfer, its subsidiaries continue to recognise the financial
Perusahaan dan entitas anaknya masih mengakui asset and also recognise a collateralised borrowing
aset keuangan dan juga mengakui pinjaman yang for the proceeds received.
dijamin sebesar pinjaman yang diterima.
Page 32
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/21 Exhibit E/21
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
l. Aset dan Liabilitas Keuangan (Lanjutan) l. Financial Assets and Liabilities (Continued)
Liabilitas Keuangan Financial Liabilities
Perusahaan dan entitas anaknya mengklasifikasi The Company and its subsidiaries classifies its
liabilitas keuangannya dalam kategori: financial liabilities into the following category:
(i) Liabilitas keuangan yang diukur pada nilai (i) Financial liabilities at fair value through
wajar melalui laporan laba rugi profit or loss
Liabilitas keuangan yang diukur pada nilai wajar Financial liabilities at fair value through profit
melalui laporan laba rugi adalah liabilitas or loss are financial liabilities classified as held
keuangan yang diperdagangkan. for trading.
Liabilitas keuangan diklasifikasikan sebagai A financial liability is classified as held for
liabilitas keuangan yang diperdagangkan jika trading if it is acquired principally for the
perolehannya ditujukan untuk dijual atau dibeli purpose of selling or repurchasing it in the short-
kembali dalam waktu dekat dan terdapat adanya term and there is evidence of a recent actual
kecenderungan ambil untung. pattern of profit taking.
(ii) Liabilitas keuangan yang diukur dengan biaya (ii) Financial liabilities measured at amortized
perolehan diamortisasi cost
Liabilitas keuangan yang tidak diklasifikasikan Financial liabilities that are not classified
sebagai liabilitas keuangan yang diukur pada as at fair value through profit and loss fall
nilai wajar melalui laporan laba rugi into this category and are measured
diklasifikasikan dalam kategori ini dan diukur at amortized cost. Financial liabilities measured
pada biaya perolehan diamortisasi. Liabilitas at amortized cost are trade and non-
keuangan yang termasuk adalah utang usaha dan trade payables, bank loan, accruals, and lease
non-usaha, pinjaman bank, beban akrual, dan liabilities.
liabilitas sewa.
Saling Hapus Instrumen Keuangan Offsetting Financial Instruments
Aset keuangan dan liabilitas keuangan disaling- Financial assets and liabilities are offset and the net
hapuskan dan jumlah netonya dilaporkan pada amount is reported in the financial position when
laporan posisi keuangan ketika terdapat hak yang there is a legally enforceable right to offset the
berkekuatan hukum untuk melakukan saling hapus recognised amounts and there is an intention to
atas jumlah yang telah diakui tersebut dan adanya settle on a net basis, or realize the assets and settle
niat untuk merealisasikan aset dan menyelesaikan the liability simultaneously.
liabilitas secara simultan.
m. Pinjaman m. L o a n s
Pada saat pengakuan awal, pinjaman diakui sebesar Loans are recognised initially at fair value, net of
nilai wajar, dikurangi dengan biaya-biaya transaksi transaction cost incurred. Loans are subsequently
yang terjadi. Selanjutnya, pinjaman diukur pada carried at amortised cost.
biaya perolehan diamortisasi.
Pinjaman diklasifikasikan sebagai liabilitas jangka Loans are classified as short-term liabilities unless
pendek kecuali Perusahaan dan entitas anaknya the Company and its subsidiaries has the
memiliki hak tanpa syarat untuk menunda unconditional right to defer payment of liability for
pembayaran liabilitas selama lebih dari 12 bulan more than 12 months after the date of reporting.
setelah tanggal pelaporan.
Page 33
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/22 Exhibit E/22
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
n. Dividen n. Dividend
Pembagian dividen kepada para pemegang The distribution of final dividends to the Company’s
saham Perusahaan dan entitas anaknya diakui and its subsidiaries shareholders, dividends are
sebagai suatu liabilitas dalam laporan keuangan recognized as liabilities in the consolidated
konsolidasian pada periode ketika dividen tersebut financial statements when dividends are approved
disetujui oleh para pemegang saham. Pembagian by stockholders. The distribution of interim
dividen interim diakui sebagai liabilitas ketika dividends to stockholders is recognized as liability
dividen disetujui berdasarkan rapat direksi sesuai when dividends are approved based on the Board of
dengan anggaran dasar Perusahaan dan entitas Directors' resolutions refer to articles of association
anaknya. of the Company and its subsidiaries.
o. Provisi o. Provisions
Provisi diakui apabila Perusahaan dan entitas Provisions are recognized when the Company and its
anaknya mempunyai kewajiban hukum atau subsidiaries have a present legal or constructive
konstruktif di masa kini sebagai akibat dari kejadian obligation as a result of past events; it is probable
di masa lalu; dan besar kemungkinan Perusahaan dan that the outflow of resources will be required to
entitas anaknya diharuskan menyelesaikan settle the obligation; and the amount can be
kewajiban tersebut dapat diestimasi secara andal. estimated reliably. Provisions are not recognized for
future operating losses.
Provisi diukur sebesar nilai kini pengeluaran Provisions are measured at the present value of the
yang diharapkan diperlukan untuk menyelesaikan expenditures expected to be required to settle the
kewajiban dengan menggunakan tingkat bunga obligation using a pre-tax rate that reflects current
sebelum pajak yang mencerminkan penilaian pasar market assessments of the time value of money and
atas nilai waktu uang dan risiko yang terkait dengan the risks specific to the obligation. The increase in
kewajiban. Peningkatan provisi karena berjalannya the provision due to the passage of time is recognize
waktu diakui sebagai biaya keuangan. as an interest expense.
p. S e w a p. L e a s e
Mulai tanggal 1 Januari 2020, Perusahaan dan entitas From 1 January 2020, the Company and its
anaknya menerapkan PSAK 73: Sewa yang subsidiaries has adopted PSAK 73: Leases which sets
mensyaratkan pengakuan liabilitas sewa sehubungan the requirement for recognition of lease liabilities
dengan sewa yang sebelumnya diklasifikasikan in relation to leases which had previously been
sebagai 'sewa operasi'. Kebijakan ini berlaku untuk classified as 'operating leases'. This policy is applied
kontrak yang disepakati atau diamandemen, pada to contracts entered into or amended, on or, after
atau setelah 1 Januari 2020. 1 January 2020.
Pada tanggal permulaan kontrak, Perusahaan dan At the inception of a contract, the Company and its
entitas anaknya menilai apakah kontrak merupakan, subsidiaries assesses whether the contract is, or
atau mengandung, sewa. Suatu kontrak merupakan contains, a lease. A contract is or contains a lease if
atau mengandung sewa jika kontrak tersebut the contract conveys the right to control the use of
memberikan hak untuk mengendalikan penggunaan an identified asset for a period of time in exchange
aset identifikasian selama suatu jangka waktu untuk for consideration.
dipertukarkan dengan imbalan.
Page 34
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/23 Exhibit E/23
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
p. S e w a (Lanjutan) p. L e a s e (Continued)
Untuk menilai apakah kontrak memberikan hak To assess whether a contract conveys the right to
untuk mengendalikan penggunaan aset control the use of an identified asset, the Company
identifikasian, Perusahaan dan entitas anaknya and its subsidiaries considers whether:
mempertimbangkan apakah:
1. Perusahaan dan entitas anaknya memiliki hak 1. The Company and its subsidiaries has the right
untuk mendapatkan secara subtansial seluruh to obtain substantially all the economic
manfaat ekonomi dari penggunaan aset benefits from use of the asset throughout the
identifikasian; dan period of use; and
2. Perusahaan dan entitas anaknya memiliki hak 2. The Company and its subsidiaries has the right
untuk mengarahkan penggunaan aset to direct the use of the asset. The Company and
identifikasian. Perusahaan dan entitas anaknya its subsidiaries has this right when it has the
memiliki hak ini ketika Perusahaan dan entitas decision-making rights that are the most
anaknya memiliki hak untuk pengambilan relevant to changing the determination of how
keputusan yang relevan tentang penentuan and for what purpose the asset is used and:
bagaimana dan untuk tujuan apa aset digunakan
telah ditentukan sebelumnya dan:
- Perusahaan dan entitas anaknya memiliki - The Company and its subsidiaries has the
hak untuk mengoperasikan aset; atau. right to operate the asset; or.
- Perusahaan dan entitas anaknya telah - The Company and its subsidiaries has
mendesain aset dengan cara menetapkan designed the asset in a way that
sebelumnya bagaimana dan untuk tujuan predetermines how and for what purpose it
apa aset akan digunakan selama periode will be used.
penggunaan.
Pada tanggal insepsi atau pada penilaian kembali At the inception or on reassessment of a contract
atas kontrak yang mengandung sebuah komponen that contains a lease component, the Company and
sewa, Perusahaan dan entitas anaknya its subsidiaries allocates the consideration in the
mengalokasikan imbalan dalam kontrak ke masing- contract to each lease component on the basis of the
masing komponen sewa berdasarkan harga tersendiri relative stand-alone prices and the aggregate stand-
relatif dari komponen sewa dan harga tersendiri alone price of the non-lease components.
agregat dari komponen non-sewa.
Pada tanggal permulaan sewa, Perusahaan dan The Company and its subsidiaries recognises a right-
entitas anaknya mengakui aset hak-guna dan of-use asset and a lease liability at the lease
liabilitas sewa. Aset hak-guna diukur pada biaya commencement date. The right-of-use asset is
perolehan, dimana meliputi jumlah pengukuran awal initially measured at cost, which comprises the
liabilitas sewa yang disesuaikan dengan pembayaran initial amount of the lease liability adjusted for any
sewa yang dilakukan pada atau sebelum tanggal lease payment made at or before the
permulaan, ditambah dengan biaya langsung awal commencement date, plus any initial direct cost
yang dikeluarkan dan estimasi biaya yang akan incurred and an estimate of costs to dismantle and
dikeluarkan untuk membongkar dan memindahkan remove the underlying asset or to restore the
aset pendasar atau untuk merestorasi aset pendasar underlying asset to the condition required by the
ke kondisi yang disyaratkan dan ketentuan sewa, terms and conditions of the lease, less any lease
dikurangi dengan insentif sewa yang diterima. incentives received.
Aset hak-guna kemudian disusutkan menggunakan The right-of-use asset is subsequently depreciated
metode garis lurus dari tanggal permulaan hingga using the straight-line method from the
tanggal yang lebih awal antara akhir umur manfaat commencement date to the earlier of the end of the
aset hak-guna atau akhir masa sewa. useful life of the right-of-use asset or the end of the
lease term.
Page 35
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/24 Exhibit E/24
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
p. S e w a (Lanjutan) p. L e a s e (Continued)
Liabilitas sewa diukur pada nilai kini pembayaran The lease liability is initially measured at the
sewa yang belum dibayar pada tanggal permulaan, present value of the lease payments that are not
didiskontokan dengan menggunakan suku bunga paid at the commencement date, discounted using
implisit dalam sewa atau jika suku bunga tersebut the interest rate implicit in the lease or, if that rate
tidak dapat ditentukan, maka menggunakan suku cannot be readily determined, using the
bunga pinjaman inkremental. Pada umumnya, incremental borrowing rate. Generally, the
Perusahaan dan entitas anaknya menggunakan suku Company and its subsidiaries uses its incremental
bunga pinjaman inkremental sebagai tingkat bunga borrowing rate as the discount rate.
diskonto.
Pembayaran sewa yang termasuk dalam pengukuran Lease payments included in the measurement of the
liabilitas sewa meliputi pembayaran tetap, termasuk lease liability comprise fixed payments, including
pembayaran tetap secara substansi dikurangi dengan substance fixed payments less any lease incentive
piutang insentif sewa. receivable.
Setiap pembayaran sewa dialokasikan sebagai beban Each lease payment is allocated between finance
keuangan dan pengurangan liabilitas sehingga charges and reduction of the lease liability so as to
menghasilkan tingkat suku bunga yang konstan atas achieve a constant rate on the finance balance
saldo liabilitas yang tersisa. Utang sewa yang terkait, outstanding. The corresponding rental obligations,
dikurangi dengan beban keuangan, dimasukkan ke net of finance charges are included in “lease
dalam “liabilitas sewa”. Elemen bunga dari beban liabilities”. The interest element of the finance cost
keuangan dibebankan pada laba rugi selama periode is charged to profit or loss over the lease period so
sewa sehingga menghasilkan tingkat bunga periodik as to produce a constant periodic rate of interest on
yang konstan untuk saldo liabilitas yang tersisa pada the remaining balance of the liability for each
setiap periode. period.
Perusahaan dan entitas anaknya menyajikan aset The Company and its subsidiaries presents right-of-
hak-guna dan liabilitas sewa di dalam laporan posisi use assets and lease liabilities in the consolidated
keuangan konsolidasian. statement of financial position.
Jika sewa mengalihkan kepemilikan aset pendasar If the lease transfers ownership of the underlying
kepada Perusahaan dan entitas anaknya pada akhir asset to the Company and its subsidiaries by the end
masa sewa atau jika biaya perolehan aset hak-guna of the lease term or if the cost of the right-of-use
merefleksikan Perusahaan dan entitas anaknya akan asset reflects that the Company and its subsidiaries
mengeksekusi opsi beli, maka Perusahaan dan will exercise a purchase option, the Company and its
entitas anaknya menyusutkan aset hak-guna dari subsidiaries depreciates the right-of-use asset from
tanggal permulaan hingga akhir umur manfaat aset the commencement date to the end of the useful
pendasar. Jika tidak, maka Perusahaan dan entitas life of the underlying asset. Otherwise, the
anaknya menyusutkan aset hak-guna dari tanggal Company and its subsidiaries depreciates the right
permulaan hingga tanggal yang lebih awal antara of-use asset from the commencement date to the
akhir umur manfaat aset hak-guna atau akhir masa earlier of the end of the useful life of the right-of-
sewa. use asset or the end of the lease term.
Sewa jangka-pendek Short-term leases
Perusahaan dan entitas anaknya memutuskan untuk The Company and its subsidiaries has elected not to
tidak mengakui aset hak-guna dan liabilitas sewa recognise right-of-use assets and lease liabilities for
untuk sewa jangka-pendek yang memiliki masa sewa short-term leases that have a lease term of
12 bulan atau kurang. Perusahaan dan entitas 12 months or less. The Company and its subsidiaries
anaknya mengakui pembayaran sewa atas sewa recognises the lease payments associated with these
tersebut sebagai beban dengan dasar garis lurus leases as an expense on a straight-line basis over the
selama masa sewa. lease term.
Page 36
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/25 Exhibit E/25
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
q. Pengakuan Pendapatan dan Beban q. Revenue and Expenses Recognition
Perusahaan dan entitas anaknya telah mengadopsi The Company and its subsidiaries has adopted PSAK
PSAK 72 yang memperkenalkan kerangka baru 72, which introduces a new five-step model
berupa lima-tahapan model untuk menentukan framework for determining whether, how much and
bagaimana, berapa dan kapan pendapatan diakui, when the revenue is recognized, as follows:
sebagai berikut:
1. Mengidentifikasi kontrak dengan pelanggan 1. Identify contracts with customers.
2. Mengidentifikasi kewajiban pelaksanaan dalam 2. Identify the performance obligation, in the
kontrak, untuk menyerahkan barang atau jasa contract, to transfer to customer goods or
yang memiliki karakteristik berbeda ke services that are distinct.
pelanggan.
3. Menentukan harga transaksi, setelah dikurangi 3. Determine the transaction price, net of
diskon, retur, insentif penjualan dan pajak discounts, returns, sales incentives, and value
pertambahan nilai yang berhak diperoleh suatu added tax, which an entity expects to be entitled
entitas sebagai kompensasi atas diserahkannya to exchange for transferring promised goods or
barang atau jasa yang dijanjikan kepada services to a customer.
pelanggan.
4. Mengalokasi harga transaksi setiap kewajiban 4. Allocate the transaction price to each
pelaksanaan dengan menggunakan dasar harga performace obligation on the basis of the selling
jual dari setiap barang atau jasa yang dijanjikan prices of each goods or services promised in the
di kontrak. contract.
5. Pengakuan pendapatan ketika kewajiban 5. Recognise revenue when performance obligation
pelaksanaan telah dipenuhi ketika barang atau is satisfied by transferring a promised good or
jasa yang dijanjikan diserahkan kepada service to a customer.
pelanggan.
Pendapatan diakui bila besar kemungkinan manfaat Revenue is recognized to the extent that is probable
ekonomi akan diperoleh Perusahaan dan entitas that the economic benefits will flow to the Company
anaknya dan jumlahnya dapat diukur secara andal. and its subsidiaries and the revenue can be reliably
measured.
Pendapatan dari penjualan obat dan alat-alat Revenue from sale of drugs and medical equipments
kesehatan diakui pada saat barang diserahkan are recognized when they are delivered to the
kepada pelanggan. customer.
Beban diakui pada saat terjadinya (dasar akrual). Expenses are recognized when incurred (accrual
basis).
r. Perpajakan r. Taxation
Beban pajak penghasilan terdiri dari pajak Income tax expenses comprises current and deferred
penghasilan kini dan pajak tangguhan. Pajak diakui income tax. Tax are recognized in the profit or loss,
dalam dalam laporan laba rugi, kecuali jika pajak except to the extent that it relates to item
tersebut terkait dengan transaksi atau kejadian yang recognized in other comprehensive income or
diakui di pendapatan komprehensif lain atau directly in equity.
langsung diakui ke ekuitas.
Beban pajak kini ditentukan berdasarkan laba kena Current tax expense is determined based on the
pajak dalam tahun yang bersangkutan yang dihitung taxable profit for the year, using the tax rates and
berdasarkan tarif pajak dan undang-undang pajak tax laws that have been enacted or substantially
yang berlaku pada tanggal pelaporan. Aset dan enacted at the reporting tax. Current tax assets and
liabilitas pajak kini diukur sebesar nilai yang liabilities are measured at the amount expected to
diharapkan dapat terpulihkan atau dibayar. be recovered or paid.
Page 37
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/26 Exhibit E/26
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
r. Perpajakan (Lanjutan) r. Taxation (Continued)
Aset dan liabilitas pajak tangguhan diakui atas Deferred tax assets and liabilities are recognized as
konsekuensi pajak periode mendatang yang timbul a future period tax consequences resulting from
dari perbedaan jumlah tercatat aset dan liabilitas differences of carrying value between assets and
menurut laporan keuangan konsolidasian dengan liabilities based on the consolidated financial
dasar pengenaan pajak aset dan liabilitas. Liabilitas statements with tax base of assets and liabilities.
pajak tangguhan diakui untuk semua perbedaan Deferred tax liabilities are recognized for all
temporer kena pajak dan aset pajak tangguhan taxable temporary differences and deferred tax
diakui untuk perbedaan yang boleh dikurangkan, assets are recognized for deductible differences,
sepanjang besar kemungkinan dapat dimanfaatkan when it is probable to be used against future taxable
untuk mengurangi laba kena pajak pada masa income.
mendatang.
Pajak tangguhan diukur dengan menggunakan tarif Deferred tax is calculated at the tax rates that have
pajak yang berlaku atau secara substansial telah been enacted or substantially enacted at the
berlaku pada tanggal pelaporan. Pajak tangguhan reporting date. Deferred tax is charged or credited
dibebankan atau dikreditkan dalam laporan laba rugi to the current year’s statements of profit or loss
dan penghasilan komprehensif lain tahun berjalan and other comprehensive income, except deferred
kecuali pajak tangguhan yang dibebankan atau tax which is charged or credited directly to equity.
dikreditkan langsung ke ekuitas.
Jumlah tercatat aset pajak tangguhan dikaji ulang The carrying amount of deferred tax asset is
pada akhir periode pelaporan dan dikurangi jumlah reviewed at the end of each reporting period and
tercatatnya jika kemungkinan besar laba kena pajak reduced to the extent that it is no longer probable
tidak lagi tersedia dalam jumlah yang memadai that sufficient taxable profits will be available to
untuk mengkompensasikan sebagian atau seluruh allow all or part of the asset to be recovered.
aset pajak tangguhan tersebut.
s. Imbalan Pasca-kerja s. Post-employment Benefits
Imbalan kerja jangka pendek Short-term employee benefits
Imbalan kerja jangka pendek diakui pada saat Short-term employee benefits which are recognised
terutang kepada karyawan berdasarkan metode when they accrue to the employees.
akrual.
Imbalan pensiun dan imbalan pasca-kerja lainnya Pension benefits and other post-employment
benefits
Perusahaan dan entitas anaknya mengakui imbalan The Company and its subsidiaries recognized an
kerja jangka pendek berdasarkan metode akrual unfunded employee benefits liability in accordance
sesuai dengan peraturan Perusahaan dan Undang- with Company regulation Law No. 11 Tahun 2020
Undang No. 11 Tahun 2020 tentang Cipta Kerja concerning Job Creation (UUCK).
(UUCK).
Liabilitas imbalan pasca-kerja merupakan nilai The pension benefit obligation is the present value
kini liabilitas imbalan pasti pada tanggal pelaporan of the defined benefit obligation at the reporting
dan penyesuaian atas keuntungan atau kerugian date together with adjustments for actuarial gain or
aktuarial. Perhitungan liabilitas imbalan pasca-kerja losses. The cost of providing post-employment
menggunakan metode Projected Unit Credit oleh benefits obligation is determined using the
aktuaris independen. Projected Unit Credit method by an independent
actuary.
Page 38
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/27 Exhibit E/27
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
s. Imbalan Pasca-kerja (Lanjutan) s. Post-employment Benefits (Continued)
Nilai kini liabilitas imbalan pasti ditentukan dengan The present value of the defined benefit obligation
mendiskontokan estimasi arus kas di masa depan is determined by discounting the estimated future
dengan menggunakan tingkat bunga obligasi cash outflows using the yield at the reporting date
pemerintah jangka panjang pada tanggal pelaporan of long-term government bonds and that have terms
dan memiliki jangka waktu yang sama dengan to maturity similar to the related pension
liabilitas imbalan pensiun yang bersangkutan. obligation.
Keuntungan dan kerugian aktuarial yang timbul dari Actuarial gains and losses arising from experience
penyesuaian dan perubahan dalam asumsi-asumsi adjustment and changes in actuarial assumptions
aktuarial yang jumlahnya dibebankan atau are charged or credited to equity in other
dikreditkan di penghasilan komprehensif lainnya comprehensive income in the period in which they
sebesar nilai yang timbul pada periode tersebut. arise.
Biaya jasa lalu akan diakui segera dalam laporan laba The past service costs are recognized immediately
rugi konsolidasian. in consolidated statement of profit or loss.
Keuntungan dan kerugian dari kurtailmen atau Gains or losses on the curtailment or settlement of
penyelesaian kewajiban imbalan pasti diakui ketika the defined benefit obligation are recognized when
kurtailmen atau penyelesaian tersebut terjadi. the curtailment or settlement occurs.
Perusahaan dan entitas anaknya memberikan The Company and its subsidiaries also provides other
imbalan pasca-kerja lainnya, seperti uang post-employment benefits, such as service pay and
penghargaan dan uang pisah. Imbalan berupa uang separation pay. The service pay benefit vests when
penghargaan diberikan apabila karyawan bekerja the employees reach their retirement age. The
hingga mencapai usia pensiun. Sedangkan imbalan separation pay benefit is paid to employees in the
berupa uang pisah, dibayarkan kepada karyawan case of voluntary resignation, subject to a minimum
yang mengundurkan diri secara sukarela, setelah number of years of services. These benefits have
memenuhi minimal masa kerja tertentu. Imbalan ini been accounted for using the same methodology to
dihitung dengan menggunakan metodologi yang compute defined benefit pension plan.
sama dengan metodologi yang digunakan dalam
perhitungan pensiun imbalan pasti.
t. Biaya Emisi Efek Ekuitas t. Stock Issuance Costs
Biaya-biaya emisi efek yang terjadi sehubungan Cost incurred in connection with the public offerings
dengan penerbitan efek ekuitas dikurangkan of shares is deducted from the additional paid-in
langsung dari tambahan modal disetor yang capital derived from such offerings.
diperoleh dari penawaran efek tersebut.
u. Informasi Segmen u. Segment Information
Informasi segmen Perusahaan dan entitas anaknya The Company’s and its subsidiaries segment
disajikan berdasarkan segmen usaha. Segmen usaha information is presented based on the business
adalah komponen yang dapat dibedakan berdasarkan segments. Business segment is a distinguishable
produk atau jasa yang memiliki risiko dan imbalan component based on the product or services that are
yang berbeda dengan risiko dan imbalan segmen subject to risks and returns that are different from
lain. those of other business segments.
v. Laba Per Saham v. Earnings Per Share
Laba per saham dasar dihitung dengan membagi laba Basic earnings per share is computed by dividing net
bersih tahun berjalan yang dapat diatribusikan income for the year attributable to owners of the
kepada pemegang saham biasa dengan jumlah rata- Company by the weighted average number of shares
rata tertimbang saham yang beredar selama tahun outstanding during the year.
berjalan.
Page 39
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/28 Exhibit E/28
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. IKHTISAR KEBIJAKAN AKUNTANSI PENTING (Lanjutan) 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(Continued)
v. Laba Per Saham (Lanjutan) v. Earning Per Shares (Continued)
Tidak ada instrumen yang dapat mengakibatkan There were no existing instruments which could
penerbitan lebih lanjut saham biasa sehingga laba result in the issue of further ordinary shares.
per saham dilusian sama dengan laba per saham Therefore, diluted earnings per share is equivalent
dasar. to the basic earnings per share.
w. Kontinjensi w. Contingency
Liabilitas kontinjensi tidak diakui di dalam laporan Contingent liabilities are not recognized in the
keuangan konsolidasian. Liabilitas kontinjensi consolidated financial statements. They are
diungkapkan di dalam catatan atas laporan keuangan disclosed in the notes to the consolidated financial
konsolidasian kecuali kemungkinan arus keluar statements unless the possibility of an outflow of
sumber daya ekonomi adalah kecil. resources embodying economic benefits is remote.
Aset kontinjensi tidak diakui di dalam laporan Contingent assets are not recognized in the
keuangan konsolidasian, namun diungkapkan di consolidated financial statements but are disclosed
dalam catatan atas laporan keuangan konsolidasian in the notes to the consolidated financial
jika terdapat kemungkinan suatu arus masuk statements when an inflow of economic benefits is
manfaat ekonomis mengalir ke dalam entitas. probable.
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
ASSUMPTIONS
Penyusunan laporan keuangan konsolidasian interim The preparation of the Company and its subsidiaries
Perusahaan dan entitas anaknya mengharuskan interim consolidated financial statements requires
manajemen untuk membuat estimasi dan asumsi yang management to make estimates and assumptions that
memengaruhi jumlah yang dilaporkan dari pendapatan, affect the reported amounts of revenues, expenses,
beban, aset dan liabilitas, dan pengungkapan atas assets and liabilities, and the disclosure of contingent
liabilitas kontijensi, pada akhir periode pelaporan. liabilities, at the end of the reporting period.
Ketidakpastian mengenai asumsi dan estimasi tersebut Uncertainty about these assumptions and estimates
dapat mengakibatkan penyesuaian material terhadap could result in outcomes that require a material
nilai tercatat aset dan liabilitas dalam periode adjustment to the carrying amount of the asset and
pelaporan berikutnya. liability affected in future periods.
Estimasi dan Asumsi Estimates and Assumptions
Asumsi utama masa depan dan sumber utama estimasi The key assumptions concerning the future and other
ketidakpastian lain pada tanggal pelaporan yang key sources of estimation uncertainty at the reporting
memiliki risiko signifikan bagi penyesuaian yang date that have a significant risk of causing a material
material terhadap nilai tercatat aset dan liabilitas untuk adjustment to the carrying amounts of assets and
tahun berikutnya diungkapkan di bawah ini. Perusahaan liabilities within the next financial year are disclosed
dan entitas anaknya mendasarkan asumsi dan estimasi below. The Company and its subsidiaries based its
pada parameter yang tersedia pada saat laporan assumptions and estimates on parameters available
keuangan konsolidasian disusun. when the consolidated financial statements were
prepared.
Asumsi dan situasi mengenai perkembangan masa depan Existing circumstances and assumptions about future
mungkin berubah akibat perubahan pasar atau situasi di developments may change due to market changes
luar kendali Perusahaan dan entitas anaknya. Perubahan or circumstances arising beyond the control of the
tersebut dicerminkan dalam asumsi terkait pada saat Company and its subsidiaries. Such changes are
terjadinya. reflected in the assumptions when they occur.
Page 40
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/29 Exhibit E/29
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
(Lanjutan) ASSUMPTIONS (Continued)
Penyisihan Kerugian Kredit Ekspektasian dan Piutang Allowance for Expected Credit Losses of Trade
Usaha Receivables
Perusahaan dan entitas anaknya menggunakan matriks The Company and its subsidiaries determines ECL for
provisi untuk menghitung CKPN untuk piutang usaha. trade receivables use a provision matrix. The provision
Tarif provisi didasarkan pada hari lewat jatuh tempo rates are based on days past due for grouping of various
untuk pengelompokan berbagai segmen pelanggan yang customer segments that have similar loss patterns (I,e,
memiliki pola kerugian yang serupa (yaitu menurut jenis by customer type and rating or by product type, and
dan peringkat pelanggan atau jenis produk, dan coverage by form of credit insurance).
pertanggungan kredit lainnya).
Matriks provisi awalnya ditentukan berdasarkan tarif The provision matrix is initially based on the Company
default yang diamati secara historis Perusahaan dan and its subsidiaries historical observed defaults rates.
entitas anaknya. Perusahaan dan entitas anaknya akan The Company and its subsidiaries will calibrate the
melakukan analisa matriks untuk menyesuaikan matrix to adjust the historical credit loss occurred with
pengalaman kerugian kredit historis dengan informasi forward-looking information, whereas, the assessment
berorientasi ke depan, dimana penilaian hubungan of linked between historical observed default rates,
antara tingkat default yang diamati secara historis, forecast economic conditions and ECL’s is significant
estimasi kondisi ekonomi dan CKPN adalah perkiraan estimates. The amount of ECL’s is sensitive to changes
yang signifikan. Jumlah CKPN sensitif terhadap in circumstances and of forecast economic condition
perubahan keadaan dan prakiraan kondisi ekonomi although its may also not represent the customer’s
walaupun dimungkinkan hal tersebut tidak mewakili actual default in future
default pelanggan sebenarnya di masa mendatang.
Penyusutan Aset Tetap Depreciation of Property, Plant and Equipment
Biaya perolehan bangunan dan prasarana dihitung The costs of buildings and improvements is computed
berdasarkan metode garis lurus, sedangkan mesin, on straight-line method, while machinery, equipment
peralatan dan kendaraan menggunakan metode saldo and vehicles computed on declining balance and
menurun dan garis lurus berdasarkan taksiran masa straight line method over their estimated useful lifes.
manfaat ekonomisnya. Manajemen mengestimasi masa Management estimates the useful lives of these
manfaat ekonomis aset tetap antara 4 sampai 40 tahun. property, plant and equipment to be within 4 to 40
years.
Ini adalah umur yang secara umum diharapkan dalam These are common life expectancies applied in the
industri di mana Perusahaan dan entitas anaknya industries where the Company and its subsidiaries
menjalankan bisnisnya. Perubahan tingkat pemakaian conducts its business. Changes in the expected level of
dan perkembangan teknologi dapat memengaruhi masa usage and technological development could impact the
manfaat ekonomis dan nilai sisa aset, dan karenanya economic useful lifes and the residual values of these
biaya penyusutan masa depan mungkin direvisi. Nilai assets, and therefore future depreciation charges could
tercatat bersih atas aset tetap Perusahaan dan entitas be revised. The net carrying amount of the Company
anaknya pada 30 September 2023 dan 31 Desember and its subsidiaries property, plant and equipment as of
2022 masing-masing sebesar Rp 805.624.877.083 dan 30 September 2023 and 31 December 2022 were
Rp 833.453.284.585. Penjelasan lebih rinci diungkapkan Rp 805.624.877.083 and Rp 833,453,284,585,
dalam Catatan 11. respectively. Further details are disclosed in Note 11.
Imbalan Pasca-kerja Post-employment benefits
Estimasi dan asumsi yang secara signifikan berisiko The estimates and assumptions that have a significant
menyebabkan penyesuaian material terhadap jumlah risk of causing a material adjustment to the carrying
tercatat aset dan liabilitas selama 12 bulan ke depan amounts of assets and liabilities within next 12 months
dipaparkan di bawah ini: are addressed below:
Page 41
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/30 Exhibit E/30
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
3. ESTIMASI DAN ASUMSI AKUNTANSI SIGNIFIKAN 3. SIGNIFICANT ACCOUNTING ESTIMATION AND
(Lanjutan) ASSUMPTIONS (Continued)
Imbalan Pasca-kerja (Lanjutan) Post-employment benefits (Continued)
Nilai kini dari kewajiban imbalan pasca-kerja The present value of the post-employment benefits
tergantung pada sejumlah faktor yang ditentukan liabilities depends on a number of factors that are
berdasarkan basis aktuarial dengan menggunakan determined on an actuarial basis using a number of
sejumlah asumsi. Asumsi yang digunakan dalam assumptions. The assumptions used in determining the
menentukan biaya/ (penghasilan) bersih untuk pensiun net cost/(income) for pensions include the discount
mencakup tingkat diskonto. Setiap perubahan dalam rate. Any changes in these assumptions will impact the
asumsi ini akan berdampak pada jumlah tercatat atas carrying amount of post-employment benefit liabilities.
kewajiban pasca-kerja.
Perusahaan dan entitas anaknya menentukan tingkat The Company and its subsidiaries determines the
diskonto yang sesuai pada setiap akhir tahun pelaporan, appropriate discount rate at the end of each reporting
yakni tingkat bunga yang harus digunakan untuk year. This is the interest rate that should be used to
menentukan nilai kini dari estimasi arus kas masa depan determine the present value of estimated future cash
yang diharapkan akan diperlukan untuk menyelesaikan outflows expected to be required to settle the post-
kewajiban imbalan pasca-kerja. employment benefits liabilities.
Dalam menentukan tingkat diskonto yang sesuai, In determining the appropriate discount rate, the
Perusahaan mempertimbangkan tingkat suku bunga dari Company and its subsidiaries considers the interest
obligasi pemerintah dalam mata uang dimana imbalan rates of government bonds that are denominated in the
tersebut akan dibayarkan dan memiliki periode jatuh currency in which the benefits will be paid and that
tempo mendekati periode kewajiban imbalan pasca- have terms to maturity approximating the terms of the
kerja yang terkait. related post-employment benefits liabilities.
Untuk tingkat kenaikan gaji masa mendatang, For the rate of future salary increases, the Company
Perusahaan mengumpulkan data historis mengenai and its subsidiaries collects all historical data relating
perubahan gaji dasar pekerja dan menyesuaikannya to changes in base salaries and adjusts it for future
dengan rencana bisnis masa mendatang. Asumsi kunci business plans. Other key assumptions for post-
lainnya untuk kewajiban imbalan pasca-kerja sebagian employment benefits liabilities are based in part on
didasarkan pada kondisi pasar saat ini. Informasi current market conditions. Additional information is
tambahan diungkapkan dalam Catatan 21 atas laporan disclosed in Note 21 to the interim consolidated
keuangan konsolidasian interim. financial statements.
Pajak Penghasilan Income Tax
Pertimbangan signifikan dilakukan dalam menentukan Significant judgement is involved in determining the
provisi atas pajak penghasilan badan. Terdapat provision for corporate income tax. There are certain
transaksi dan perhitungan tertentu yang penentuan transactions and computation for which the final tax
pajak akhirnya adalah tidak pasti dalam kegiatan usaha determination is uncertain during the ordinary course
normal. Perusahaan dan entitas anaknya mengakui of business. The Company and its subsidiaries recognise
liabilitas atas pajak penghasilan badan berdasarkan their liabilities for expected corporate income tax
estimasi apakah akan terdapat tambahan pajak issues based on estimates of whether additional
penghasilan badan. corporate income tax will be due.
Alokasi harga beli dan penurunan nilai goodwill Purchase price allocation and goodwill impairment
Akuntansi akuisisi mensyaratkan penggunaan asumsi Acquisition accounting requires extensive use of
akuntansi yang secara ekstensif alam mengalokasikan accounting estimates to allocate the purchase price to
harga beli kepada nilai pasar wajar aset dan liabilitas the fair market value of the assets and liabilities
yang diakuisisi, termasuk aset tak berwujud. Akuisisi purchased, including intangible assets. Certain
bisnis tertentu oleh Grup menimbulkan goodwill. Sesuai businsess acquisitions of the Group have resulted in
PSAK 22 (Revisi 2010) “Kombinasi Bisnis”, goodwill tidak goodwill. In accordance with PSAK 22 (Revised 2010),
diamortiasi dan diuji bagi penurunan nilai setiap “Business Combinations”, such goodwill is not
tahunnya. amortised and subject to annual impairment testing.
Perhitungan arus kas masa depan dalam menentukan Computation of future cash flows in determining the
nilai wajar aset tetap dan aset tidak lancar lainnya dari fair value of fixed assets and other non-current assets
entitas yang diakuisisi pada tanggal akuisisi melibatkan of the acquirees at the date of acquisitions involve
estimasi yang signifikan. significant estimations.
Page 42
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/31 Exhibit E/31
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
4. KAS DAN SETARA KAS 4. CASH AND CASH EQUIVALENTS
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Kas - Rupiah 160.469.102 13.963.448 Cash on hand - Rupiah
Bank Cash in banks
Rupiah Rupiah
PT Bank OCBC NISP Tbk 48.336.540.936 5.840.784.319 PT Bank OCBC NISP Tbk
PT Bank Central Asia Tbk 33.918.450.431 50.517.626.206 PT Bank Central Asia Tbk
PT Bank Mandiri (Persero) Tbk 6.934.052.860 112.127.623 PT Bank Mandiri (Persero) Tbk
PT Bank Sinarmas Tbk 590.290.553 636.630.673 PT Bank Sinarmas Tbk
PT Bank Negara Indonesia (Persero) Tbk 18.785.486 8.501.479.748 PT Bank Negara Indonesia (Persero) Tbk
Dolar Amerika Serikat United States Dollar
PT Bank Central Asia Tbk 299.596.527 165.523.784 PT Bank Central Asia Tbk
PT Bank Sinarmas Tbk - 157.310 PT Bank Sinarmas Tbk
Dolar Singapura Singapore Dollar
PT Bank Sinarmas Tbk 6.300.135 6.234.693 PT Bank Sinarmas Tbk
Sub-jumlah bank 90.104.016.928 65.780.564.356 Sub-total cash in banks
Deposito berjangka Time deposits
PT Bank OCBC NISP Tbk 31.503.218.085 70.785.069.657 PT Bank OCBC NISP Tbk
Jumlah 121.767.704.115 136.579.597.461 Total
Tingkat bunga deposito berjangka per tahun 2,8% - 3,5% Interest rates on time deposits per annum
Seluruh bank ditempatkan pada pihak ketiga. All banks are placed with third parties.
5. PIUTANG USAHA – PIHAK KETIGA 5. TRADE RECEIVABLES – THIRD PARTIES
a. Berdasarkan Pelanggan a. a. By Customer
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pelanggan dalam negeri 206.694.916.650 160.183.707.493 Domestic customers
Pelanggan luar negeri 193.569.316 114.255.102 Foreign customers
Jumlah 206.888.485.966 160.297.962.595 Total
Cadangan kerugian penurunan nilai ( 14.656.478.467) ( 11.350.341.824) Allowance for impairment losses
Neto 192.232.007.499 148.947.620.771 Net
b. Berdasarkan Umur b. b. By Age
30 September 2023 31 Desember 2022/
30 September 2023 31 December 2022
Belum jatuh tempo 133.006.020.276 116.209.002.109 Not yet due
1 - 30 hari 35.315.146.225 18.283.323.201 1 - 30 days
31 - 60 hari 8.821.751.856 12.040.894.441 31 - 60 days
Lebih dari 60 hari 29.745.567.609 13.764.742.844 More than 60 days
Jumlah 206.888.485.966 160.297.962.595 Total
Cadangan kerugian penurunan nilai ( 14.656.478.467) ( 11.350.341.824) Allowance for impairment losses
Neto 192.232.007.499 148.947.620.771 Net
Page 43
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/32 Exhibit E/32
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
5. PIUTANG USAHA – PIHAK KETIGA (Lanjutan) 5. TRADE RECEIVABLES – THIRD PARTIES (Continued)
c. Berdasarkan Mata Uang c. c. By Currency
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Rupiah 192.038.438.183 148.833.365.669 Rupiah
Dolar Amerika Serikat 193.569.316 114.255.102 United States Dollar
Jumlah 192.232.007.499 148.947.620.771 Total
Berdasarkan hasil penelaahan terhadap keadaan akun Based on the review of the status of the individual
piutang masing-masing pelanggan pada akhir tahun, receivable accounts at the end of the year, management
manajemen berpendapat bahwa jumlah penyisihan believes that the above allowance for decline
kerugian penurunan nilai tersebut di atas cukup untuk impairment losses is adequate to cover possible losses
menutup kemungkinan kerugian atas tidak tertagihnya from non-collection of the trade receivable.
piutang usaha.
Piutang yang dijaminkan atas utang bank sebesar Receivables pledged for bank loans amounted to
Rp 100.000.000.000 pada periode yang berakhir Rp 100,000,000,000 in 30 September 2023 and
30 September 2023 dan 31 Desember 2022. 31 December 2022.
Mutasi cadangan kerugian penurunan nilai adalah The change of allowance for impairment losses are as
sebagai berikut: follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Saldo awal 11.350.341.824 8.167.463.093 Beginning balance
Penambahan (Catatan 28) 3.306.136.643 3.384.843.780 Addition (Note 28)
Penghapusan - ( 201.965.049) Written-off
Saldo akhir 14.656.478.467 11.350.341.824 Ending balance
6. PIUTANG NON-USAHA – PIHAK KETIGA 6. NON-TRADE RECEIVABLES – THIRD PARTIES
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pinjaman karyawan 1.409.357.331 1.446.607.643 Employee loan
Pemegang lisensi pemasaran 2.787.092.819 1.131.275.208 Marketing authorization holder
Lain-lain 3.429.840.076 229.547.324 Others
Jumlah 7.626.290.226 2.807.430.175 Total
Page 44
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/33 Exhibit E/33
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
7. PERSEDIAAN 7. INVENTORIES
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Barang jadi 115.009.273.711 113.878.492.002 Finished goods
Bahan baku dan kemasan 82.202.614.471 75.708.688.300 Raw materials and packaging
Barang dalam proses 20.780.553.062 12.198.681.672 Work in process
Persediaan konsumsi 6.619.400.536 9.943.249.179 Consumption inventories
Barang dagangan 5.770.308.060 8.554.636.065 Merchandise inventories
Barang promosi untuk farmasi 145.123.318 305.110.521 Promotion for pharmaceutical
Suku cadang dan lain-lain 4.314.144.681 4.489.538.372 Spareparts and others
Sub-jumlah 234.841.417.839 225.078.396.111 Sub-total
Dikurangi : Cadangan kerugian Less: Allowance for impairment
penurunan nilai persediaan ( 10.810.915.770) ( 14.884.612.086) in value of inventories
Jumlah 224.030.502.069 210.193.784.025 Total
Biaya persediaan yang diakui sebagai beban dan The cost of inventories recognized as expense and
termasuk dalam “Beban Pokok Penjualan” included in “Cost of Goods Sold” amounted to
masing-masing Rp 174.598.277.862 dan Rp 174,598,277,862 and Rp 157,415,711,897 as of
Rp 157.415.711.897 sebesar pada tanggal 30 September 30 September 2023 and 31 December 2022, respectively.
2023 dan 31 Desember 2022.
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022,
persediaan Perusahaan dan entitas anaknya telah inventories of the Company and its subsidiaries are
diasuransikan kepada pihak ketiga terhadap risiko insured with third parties against fire and other risks
kebakaran dan risiko kerugian lainnya dengan rincian with details as follows:
sebagai berikut:
PT Dinamika Prima Servitama 73.581.947.551 PT Dinamika Prima Servitama
PT Asuransi Tokio Marine Indonesia 41.500.000.000 PT Asuransi Tokio Marine Indonesia
PT Sinarmas 15.000.000.000 PT Sinarmas
Jumlah 130.081.947.551 Total
Manajemen Perusahaan dan entitas anaknya The Company’s and its subsidiaries management
berpendapat jumlah pertanggungan tersebut mencukupi believes the amount of coverage is sufficient to
untuk mengantisipasi kemungkinan terjadinya kerugian. anticipate the possibility of loss.
Berdasarkan penelaahan terhadap kondisi fisik Based on the observation of the physical condition of
persediaan pada akhir tahun, manajemen Perusahaan the inventories at the end of the year, the Company and
dan entitas anaknya berpendapat bahwa jumlah its subsidiaries management believes that decline
penyisihan penurunan nilai tersebut di atas cukup per impairment losses for inventory obsolescence are
tanggal 30 September 2023 dan 31 Desember 2022. adequate as of 30 September 2023 and
31 December 2022.
Persediaan senilai Rp 83.750.000.000 dan Inventories amounted to Rp 83,750,000,000 and
Rp 21.250.000.000 pada 30 September 2023 dan Rp 21,250,000,000 as of 30 September 2023 and
31 Desember 2022 dijaminkan untuk utang bank dari 31 December 2022 are pledged as collateral for bank
PT Bank OCBC NISP Tbk dan PT Bank Mandiri (Persero) loans from PT Bank OCBC NISP Tbk and PT Bank Mandiri
Tbk (Catatan 14). (Persero) Tbk (Note 14).
Page 45
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/34 Exhibit E/34
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
8. INVESTASI SAHAM 8. INVESTMENT IN SHARES OF STOCK
Akun ini merupakan investasi saham sebagai berikut: This account represents investment in shares of stock
as follows:
Persentase Nilai tercatat/
kepemilikan efektif/ Carrying value
Jenis Usaha/ Percentage of 30 September 2023/ 31 Desember 2022/
Perusahaan/ The Company Business Activities effective ownership 30 September 2023 31 December 2022
Metode nilai wajar/ Fair value method
Teknology kesehatan/
Indopacific Health Technology Pte., Ltd. Health technology 6,76% 44.666.135.115 45.015.953.764
Asia Venture Capital Holding Pte., Ltd. Other Holding Companies 10,20% 29.728.000.000 29.728.000.000
Pelayanan kesehatan/
PT E-Tirta Medical Center Health services 10,00% 14.029.107.519 14.029.107.519
Pelayanan kesehatan/
PT Global Assistance and Healthcare Health services 10,00% 7.444.280.207 7.444.280.207
Pelayanan kesehatan/
PT Global Asistensi Medika Health services 10,00% 4.350.670.155 4.350.670.155
Pelayanan kesehatan/
PT Fullerton Health Indonesia Health services 10,00% 25.942.119 25.942.119
Jumlah/ Total 100.244.135.115 100.593.953.764
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022,
jumlah cadangan kerugian nilai atas investasi saham provision for impairment loss on investment in shares of
adalah nihil. stock is nil.
9. UANG MUKA 9. ADVANCES
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Impor 9.700.664.795 9.471.491.852 Import
Pembelian 13.120.848.254 4.204.456.775 Purchase
Lain-lain 18.472.457.919 19.281.876.493 Others
Jumlah 41.293.970.968 32.957.825.120 Total
10. BEBAN DIBAYAR DI MUKA 10. PREPAID EXPENSES
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Asuransi 2.175.743.175 3.370.360.972 Insurance
Sewa 710.706.542 667.143.517 Rent
Lain-lain 3.787.239.090 5.468.725.077 Others
Jumlah 6.673.688.807 9.506.229.566 Total
Page 46
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/35 Exhibit E/35
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP 11. PROPERTY, PLANT AND EQUIPMENT
Reklasifikasi
Saldo awal/ dan penyesuaian/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Reclassification Ending
30 September 2023 balances Additions Deductions and adjustment balances 30 September 2023
Biaya perolehan Cost
Pemilikan langsung Direct acquisition
Tanah 257.688.231.045 - - - 257.688.231.045 Land
Bangunan dan prasarana 530.586.624.620 4.838.645.942 (199.525.000) 8.250.379.087 543.476.124.649 Buildings and improvements
Mesin dan peralatan 277.940.262.033 3.321.344.230 (18.236.700) 11.504.162.888 292.747.532.451 Machinery and equipment
Peralatan kantor 126.312.874.302 459.253.466 ( 28.334.694) ( 11.536.047.288) 115.207.745.786 Office equipment
Kendaraan 6.429.844.172 794.518.684 ( 850.395.454) - 6.373.967.402 Vehicles
Hardware dan software 9.643.138.813 83.822.432 - - 9.726.961.245 Hardware and software
Sub-jumlah 1.208.600.974.985 9.497.584.754 ( 1.096.491.848) 8.218.494.687 1.225.220.562.578 Sub-total
Aset dalam pembangunan Construction-in-progress
Bangunan 8.894.741.368 385.766.890 (255.049.876) (8.250.379.087) 775.079.295 Building
Peralatan kantor - 31.884.400 - (31.884.400) - Office equipment
Jumlah 1.217.495.716.353 9.915.236.044 ( 1.351.541.724) (63.768.800) 1.225.995.641.873 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisition
Bangunan dan prasarana 150.188.411.649 8.656.618.414 (23.966.440) - 158.821.063.623 Buildings and improvements
Mesin dan peralatan 150.158.856.334 19.202.854.087 (18.008.669) 4.581.874.199 173.925.575.951 Machinery and equipment
Peralatan kantor 73.755.227.066 7.741.468.081 ( 28.334.694) ( 4.581.874.199) 76.886.486.254 Office equipment
Hardware dan software 4.281.780.642 1.081.272.076 - - 5.363.052.718 Hardware and software
Kendaraan 5.658.156.077 559.985.621 ( 843.555.454) - 5.374.586.244 Vehicles
Jumlah 384.042.431.768 37.242.198.279 ( 913.865.257) - 420.370.764.790 Total
Nilai tercatat 833.453.284.585 805.624.877.083 Carrying value
Entitas anak Reklasifikasi
Saldo awal/ yang diakuisisi/ dan penyesuaian/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reclassification Ending
31 Desember 2022 balances subsidiary Additions Deductions and adjustment balances 31 December 2022
Biaya perolehan Cost
Pemilikan langsung Direct acquisition
Tanah 178.894.298.837 36.347.000.000 - - 42.446.932.208 257.688.231.045 Land
Bangunan dan prasarana 176.178.394.143 353.989.966.710 1.453.095.977 ( 84.200.000) ( 950.632.210) 530.586.624.620 Buildings and improvements
Mesin dan peralatan 139.648.982.713 113.470.052.823 21.603.074.690 ( 471.955.832) 3.690.107.639 277.940.262.033 Machinery and equipment
Peralatan kantor 13.049.590.026 114.675.148.502 747.784.196 ( 2.159.648.422) - 126.312.874.302 Office equipment
Kendaraan 5.396.991.686 271.504.489 - ( 1.802.980.010) 2.564.328.007 6.429.844.172 Vehicles
Hardware dan software 3.826.282.998 5.343.600.956 3.321.895.014 ( 2.848.640.155) - 9.643.138.813 Hardware and software
Sub-jumlah 516.994.540.403 624.097.273.480 27.125.849.877 ( 7.367.424.419) 47.750.735.644 1.208.600.974.985 Sub-total
Aset dalam pembangunan Construction-in-progress
Bangunan 1.782.129.193 254.000.000 10.121.480.244 ( 523.392.640) ( 2.739.475.429) 8.894.741.368 Building
Jumlah 518.776.669.596 624.351.273.480 37.247.330.121 ( 7.890.817.059) 45.011.260.215 1.217.495.716.353 Total
Akumulasi penyusutan Accumulated depreciation
Pemilikan langsung Direct acquisition
Bangunan dan prasarana 53.751.777.014 71.944.212.655 25.841.256.861 ( 84.200.000) ( 1.264.634.881) 150.188.411.649 Buildings and improvements
Mesin dan peralatan 78.750.339.216 46.799.009.989 23.750.835.098 ( 405.962.850) 1.264.634.881 150.158.856.334 Machinery and equipment
Peralatan kantor 10.108.229.172 54.078.304.058 11.758.341.626 ( 2.189.647.790) - 73.755.227.066 Office equipment
Hardware dan software 581.632.290 4.695.902.627 1.694.963.505 ( 2.690.717.780) - 4.281.780.642 Hardware and software
Kendaraan 5.130.534.706 271.504.489 872.252.069 ( 1.594.256.436) 978.121.249 5.658.156.077 Vehicles
Jumlah 148.322.512.398 177.788.933.818 63.917.649.159 ( 6.964.784.856) 978.121.249 384.042.431.768 Total
Nilai tercatat 370.454.157.198 833.453.284.585 Carrying value
833.453.284.585
PYFA TOTAL 0
Page 47
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/36 Exhibit E/36
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP (Lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT (Continued)
Beban penyusutan untuk aset tetap pemilikan langsung Depreciation of assets under direct acquisition were
dialokasikan sebagai berikut: allocated as follows:
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Beban pokok penjualan 31.115.550.460 43.549.340.292 Cost of goods sold
Beban penjualan dan Sales and marketing
pemasaran 34.567.436 21.625.769 expenses
Beban umum dan General and administrative
administrasi (Catatan 28) 6.092.080.383 4.966.561.405 expenses (Note 28)
Jumlah 37.242.198.279 48.537.527.466 Total
Laba penjualan aset tetap dalam pada tanggal Gain on sale of property, plant and equipment as of
30 September 2023 dan 2022 adalah sebagai berikut: 30 September 2023 and 2022 are follows:
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Harga jual 250.223.000 1.323.315.863 Proceeds from sale
Dikurangi: Nilai tercatat neto 6.840.000 688.010.362 Less: Net carrying value
Laba atas penjualan Gain on sale of property, plant
aset tetap 243.383.000 635.305.501 and equipment
Perusahaan memiliki sebidang tanah yang berlokasi di The Company own a parcel of land located in Cibodas
Desa Cibodas, Pacet, Cianjur, Jawa Barat, dengan total Village, Pacet, Cianjur, West Java, covering total area
luas 41.481 meter persegi dengan hak legal berupa Hak of 41,481 square meters with legal rights of Building Use
Guna Bangunan (HGB) atas nama Perusahaan yang Rights (HGB) under the Company’s name and will expire
berakhir antara tahun 2032 sampai dengan tahun 2035, between year 2032 until year 2035, and is extendable.
dan dapat diperpanjang.
Tanah dengan luas 3,4 hektar dan bangunan pabrik yang Landrights with total area 3.4 hectares and buildings is
berlokasi di Desa Cibodas, Pacet, Cianjur, Jawa Barat located in Cibodas Village, Pacet, Cianjur, West Java
dengan hak legal berupa Hak Guna Bangunan (HGB) atas with legal rights Building of Use Rights (HGB) under the
nama Perusahaan yang berakhir sampai dengan Company’s name and will expire until year 2035 are
tahun 2035 digunakan sebagai jaminan atas utang bank used as collateral to the bank loan obtained from
yang diperoleh dari PT Bank OCBC NISP Tbk (Catatan 14 PT Bank OCBC NISP Tbk (Notes 14 and 19).
dan 19).
Tanah dengan luas 3.400 m2 dan bangunan yang Landrights with total area 3,400 m2 and buildings
berlokasi di Kampung Carang Pulang RT 001 RW 02, is located in Kampung Carang Pulang RT 001 RW 02,
Medang, Pagedangan, Kabupaten Tangerang dengan hak Medang, Pagedangan, Kabupaten Tangerang with
legal berupa Hak Guna Bangunan (HGB) No 09421 atas legal rights Building of Use Rights (HGB) No 09421 under
nama Perusahaan yang berakhir sampai dengan the Company’s name and will expire until year
tahun 2048 digunakan sebagai jaminan tambahan atas 2048 which are used as additional guarantees for
utang bank yang diperoleh dari PT Bank OCBC NISP Tbk bank loans obtained from PT Bank OCBC
(Catatan 14 dan 19). NISP Tbk (Notes 14 and 19).
Aset tetap kendaraan yang diperoleh melalui utang Vehicles acquired by payable on purchase of vehicles
pembelian kendaraan digunakan sebagai jaminan atas are used as collateral to payable on purchase of vehicles
utangnya (Catatan 14). (Notes 14).
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022,
jumlah harga perolehan aset tetap Perusahaan dan property, plant and equipment of the Company and its
entitas anaknya yang telah disusutkan penuh tetapi subsidiaries which have been fully depreciated but
masih digunakan dalam kegiatan operasional adalah are still in use in the operational activities amounted
masing-masing sebesar Rp 84.831.299.212 dan to Rp 84,831,299,212 and Rp 83,928,196,617
Rp 83.928.196.617. respectively.
Page 48
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/37 Exhibit E/37
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
11. ASET TETAP (Lanjutan) 11. PROPERTY, PLANT AND EQUIPMENT (Continued)
Aset dalam pembangunan merupakan pengembangan The assets under construction is the Company's building
konstruksi bangunan di tanah milik Perusahaan yang construction development project on land owned by the
berlokasi di Legok, Banten dengan tingkat penyelesaian Company located in Legok, Banten with an 11%
11% dengan akumulasi biaya sebesar Rp 389.432.836 per completion rate and an accumulated cost of
tanggal 30 September 2023 dan 31 Desember 2022 yang Rp 389,432,836 as of 30 September 2023 and 31
dimana pembangunan tersebut dihentikan kemudian December 2022 where the construction was stopped and
dijual. then sold.
Ethica, entitas anak, juga memiliki aset dalam Ethica, the subsidiary is also has asset under
pembangunan yang merupakan renovasi bangunan untuk construction regarding to building renovation for
Research and Development Center, dengan akumulasi Research and Development Center, with an
biaya sebesar Rp 385.766.890 per tanggal 30 September accumulated cost of Rp 385,766,890 as of 30 September,
2023. Proyek renovasi ini, ditargetkan selesai di akhir 2023. This project is estimated to be completed at the
tahun 2023. end of the year 2023.
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022,
aset tetap Perusahaan dan entitas anaknya telah property, plant and equipment of the Company and its
diasuransikan kepada pihak ketiga terhadap risiko subsidiaries are insured with third parties against fire
kebakaran dan risiko kerugian lainnya dengan rincian and other risks with details as follows:
sebagai berikut:
PT Dinamika Prima Servitama 136.420.540.000 PT Dinamika Prima Servitama
PT Great Eastern 95.786.300.000 PT Great Eastern
PT Asuransi Tokio Marine Indonesia 72.336.000.000 PT Asuransi Tokio Marine Indonesia
Jumlah 304.542.840.000 Total
Manajemen berpendapat bahwa nilai pertanggungan Management believes that the amounts insures are
tersebut cukup untuk menutupi kemungkinan kerugian adequate to cover possible losses from insured assets.
atas aset yang dipertanggungkan.
Berdasarkan pertimbangan manajemen, tidak terdapat Based on the management’s review, there are no events
kejadian-kejadian atau perubahan-perubahan keadaan or changes in circumstances indicating the impairment
yang mengindikasikan adanya penurunan nilai aset tetap of the carrying amount of property, plant and
pada tanggal 30 September 2023 dan 31 Desember 2022. equipment as of 30 September 2023 and 31 December
2022.
12. ASET TAKBERWUJUD 12. INTANGIBLE ASSETS
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Perangkat lunak 7.978.892.908 13.214.593.080 Software
Merek dagang, hak paten dan formula 16.908.831.212 1.174.442.120 Trademarks, patents and formula
Akumulasi amortisasi ( 5.120.854.666) ( 3.218.823.532) Accumulated amortization
Jumlah 19.766.869.454 11.170.211.668 Total
Beban amortisasi atas aset takberwujud dikelompokkan Amortization expense of intangible assets classified
sebagai bagian dari akun laba rugi. as part of account in profit or loss.
Page 49
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/38 Exhibit E/38
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA DAN LIABILITAS SEWA 13. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
Rincian aset hak guna adalah sebagai berikut: The details of right of use assets are as follows:
Saldo awal/ Saldo akhir/
Beginning Penambahan/ Pengurangan/ Ending
30 September 2023 balance Additions Deductions balance 30 September 2023
Biaya Perolehan Acquisition Cost
Bangunan 11.723.286.814 959.396.294 (6.459.955.610) 6.222.727.498 Buildings
Kendaraan 10.810.731.577 1.669.635.250 ( 964.279.671) 11.516.087.156 Vehicle
Jumlah 22.534.018.391 2.629.031.544 ( 7.424.235.281) 17.738.814.654 Total
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 4.174.678.613 2.956.935.106 (5.535.994.375) 1.595.619.344 Buildings
Kendaraan 5.118.188.954 1.287.831.137 ( 869.896.476) 5.536.123.615 Vehicles
Jumlah 9.292.867.567 4.244.766.243 ( 6.405.890.851) 7.131.742.959 Total
Nilai tercatat 13.241.150.824 10.607.071.695 Carrying value
Entitas anak yang
Saldo awal/ baru diakuisisi/ Saldo akhir/
Beginning Newly acquired Penambahan/ Pengurangan/ Reklasifikasi/ Ending
31 Desember 2022 balance subsidiary Additions Deductions Reclassification balance 31 December 2022
Biaya Perolehan Acquisition Cost
Bangunan 15.824.275.139 3.021.675.835 - ( 3.021.675.835) ( 4.100.988.325) 11.723.286.814 Buildings
Kendaraan 8.470.192.510 12.072.840.377 4.614.192.135 ( 11.782.165.438) ( 2.564.328.007) 10.810.731.577 Vehicle
Jumlah 24.294.467.649 15.094.516.212 4.614.192.135 ( 14.803.841.273) ( 6.665.316.332) 22.534.018.391 Total
Akumulasi Penyusutan Accumulated Depreciation
Bangunan 4.426.635.172 2.207.526.369 4.663.181.232 ( 3.021.675.835) ( 4.100.988.325) 4.174.678.613 Buildings
Kendaraan 3.564.709.868 10.773.016.045 2.673.790.497 ( 10.915.206.207) ( 978.121.249) 5.118.188.954 Vehicles
Jumlah 7.991.345.040 12.980.542.414 7.336.971.729 ( 13.936.882.042) ( 5.079.109.574) 9.292.867.567 Total
Nilai tercatat 16.303.122.609 13.241.150.824 Carrying value
Rincian liabilitas sewa adalah sebagai berikut: The details of lease liabilities are as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Liabilitas sewa hak-guna 11.466.539.770 13.883.045.261 Lease liabilities on right-of-use
Dikurangi: Bagian jatuh tempo Less:
dalam satu tahun ( 6.136.829.459) ( 5.675.725.146) Current maturities
Bagian jangka panjang 5.329.710.311 8.207.320.115 Long-term portion
Saldo akhir/
Bangunan/ Kendaraan/ Ending
Building Motor Vehicle balance
Pada 1 Januari 2023 7.809.440.036 6.073.605.225 13.883.045.261 At 1 January 2023
Penambahan (pengurangan) ( 965.016.913) 1.993.968.578 1.028.951.665 Addition (deduction)
Pembayaran ( 2.701.959.556) ( 1.475.274.699) ( 4.177.234.255) Payment
Beban bunga (Catatan 30) 366.354.325 365.422.774 731.777.099 Interest expense (Note 30)
Pada 30 September 2023 4.508.817.892 6.957.721.878 11.466.539.770 At 30 September 2023
Page 50
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/39 Exhibit E/39
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
13. ASET HAK-GUNA DAN LIABILITAS SEWA (Lanjutan) 13. RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
(Continued)
Saldo akhir/
Bangunan/ Kendaraan/ Ending
Building Motor Vehicle balance
Pada 1 Januari 2022 11.434.086.859 2.511.484.593 13.945.571.452 At 1 January 2022
Penambahan - 5.734.530.773 5.734.530.773 Addition
Pembayaran ( 4.408.382.400) ( 2.787.580.015) ( 7.195.962.415) Payment
Beban bunga (Catatan 30) 783.735.577 615.169.874 1.398.905.451 Interest expense (Note 30)
Pada 31 Desember 2022 7.809.440.036 6.073.605.225 13.883.045.261 At 31 December 2022
Perusahaan dan entitas anaknya melakukan transaksi The Company and its subsidiaries entered into financing
kredit kepemilikan kendaraan bermotor dengan agreements for purchase vehicles with PT BCA Finance
PT BCA Finance dan Toyota Astra Financial Services and Toyota Astra Financial Services with a period of 3
dengan jangka waktu 3 tahun. years.
Jumlah yang diakui dalam laporan arus kas konsolidasi Amounts recognized in the consolidated statement of
adalah sebagai berikut: profit or loss and other comprehensive income are as
follows:
30 September 2023 31 Desember 2022/
30 September 2023 31 December 2022
Jumlah kas keluar untuk Total cash outflow for
Pembayaran liabilitas sewa ( 3.073.818.036) 7.195.962.415 Payment of lease liabilities
Jumlah yang diakui dalam laporan laba rugi dan Amounts recognized in the consolidated statement of
penghasilan komprehensif lain konsolidasian adalah profit or loss and other comprehensive income are as
sebagai berikut: follows:
30 Juni 2023/ 30 Juni 2022/
30 June 2023 30 June 2022
Bunga atas liabilitas sewa (Catatan 30) 511.345.690 654.072.230 Interest on lease liabilities (Note 30)
Beban penyusutan aset hak-guna Depreciation of right-of-use assets
Beban pokok penjualan 123.403.389 - Cost of goods sold
Beban penjualan dan pemasaran 643.517.161 519.553.034 Sales and marketing expenses
Beban umum dan administrasi (Catatan 28) 2.101.628.699 2.714.604.108 General and administrative expenses (Note 28)
Beban terkait liabilitas sewa bernilai rendah Expenses related to low value,
sewa bersifat variabel dan jangka pendek 1.090.906.766 951.162.622 variable leases and short - term lease liabilities
Jumlah 4.470.801.705 4.839.391.994 Total
Ringkasan komponen perubahan liabilitas yang timbul Summary of component of changes in the liabilities
dari sewa adalah sebagai berikut: arising from leases is as follow:
30 Juni 2023/ 31 Desember 2022/
30 June 2023 31 December 2022/
Saldo awal 13.883.045.261 13.945.571.452 Beginning balance
Penambahan 498.367.477 7.133.436.224 Addition
Arus kas ( 3.073.818.036) ( 7.195.962.415) Cash flow
Jumlah 11.307.594.702 13.883.045.261 Total
Page 51
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/40 Exhibit E/40
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG BANK JANGKA PENDEK 14. SHORT-TERM BANK LOANS
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Perusahaan The Company
Fasilitas Pinjaman Demand Loan 57.000.000.000 65.000.000.000 Demand Loan Credit Facility
Fasilitas TPF 16.296.614.591 15.160.603.191 TPF Facility
Entitas Anak The Subsidiary
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Fasilitas Pinjaman Demand Loan 37.385.803.144 38.464.467.971 Demand Loan Credit Facility
Fasilitas Kredit Lokal (Pinjaman
Rekening Koran) 100.475.952 14.739.214.042 Local Credit Facility (Overdraft)
PT Bank Mandiri (Persero) Tbk PT Bank Mandiri (Persero) Tbk
Fasilitas Pinjaman Demand Loan 13.113.999.280 - Demand Loan Credit Facility
PT Bank Central Asia Tbk PT Bank Central Asia Tbk
Fasilitas Kredit Lokal (Pinjaman
Rekening Koran) 4.018.369.312 4.064.804.849 Local Credit Facility (Overdraft)
Jumlah 127.915.262.279 137.429.090.053 Total
PT Bank OCBC NISP Tbk – Pinjaman Bank Jangka PT Bank OCBC NISP Tbk – Short-Term Loans
Pendek
Perusahaan The Company
Berdasarkan akta Notaris No. 87 tanggal Based on Notarial deed No. 87 dated 28 December
28 Desember 2021 dari Imelda Nur Pane, S.H., Notaris di 2021 of Imelda Nur Pane, S.H., Notary in South
Jakarta Selatan, Perusahaan menerima fasilitas Jakarta, the Company received loan facilities from
pinjaman dari PT Bank OCBC NISP Tbk (OCBC NISP) PT Bank OCBC NISP Tbk (OCBC NISP), an Overdraft
berupa Fasilitas Kredit Rekening Koran (KRK) dengan Loan (KRK) with maximum credit of Rp 5,000,000,000,
maksimum pinjaman Rp 5.000.000.000, Fasilitas Demand Loan Facility 1 (DL1) with maximum credit
Demand Loan 1 (DL1) dengan maksimum pinjaman of Rp 35,000,000,000 and a Combined Trade facility
Rp 35.000.000.000 dan fasilitas Trade Gabungan dengan with a total limit of not exceeding Rp 17,500,000,000
jumlah batas seluruhnya tidak melebihi consisting of LC Line Facilities with a restriction
Rp 17.500.000.000 yang terdiri dari Fasilitas LC Line of Rp 10,000,000,000, TR Facilities with restrictions
dengan pembatasan sebesar Rp. 10.000.000.000, of Rp 10,000,000,000 and TPF Facilities which
Fasilitas TR dengan pembatasan sebesar are given a maximum restriction of
Rp 10.000.000.000 dan Fasilitas TPF yang diberikan Rp 17,500,000,000.
pembatasan maksimal Rp 17.500.000.000.
Berdasarkan perjanjian pinjaman No. 391/BBL-GSH- Based on the loan agreement No. 391/BBL-GSH-
COMM/PPP/XII/2021 tanggal 28 Desember 2021, COMM/PPP/XII/2021 dated 28 December 2021, the
Perusahaan juga mendapatkan fasilitas Demand Loan Company also received a Demand Loan 2 (DL2) Back to
2 (DL2) Back to Back sebesar Rp 30.000.000.000. Back facility of Rp 30,000,000,000.
Perjanjian pinjaman ini telah mengalami beberapa kali This loan agreement has undergone several changes,
perubahan, yang terakhir dengan perjanjian pinjaman most recently with the loan agreement No. 288/BBL-
No. 288/BBL-GSH-COMM/PPP/XI/2022 tanggal 11 GSH-COMM/PPP/XI/2022 dated 11 January 2023,
Januari 2023, menerangkan mengenai perubahan jangka explaining the change in the duration of DL 1, DL 2
waktu fasilitas DL 1, DL 2 back to back, Combine Trade back to back facilities, Combine Trade Facility (TPF,
Facility (TPF, LC, TR) menjadi tanggal 27 November LC, TR) to 27 November 2023. Especially for combine
2023. Khusus untuk Combine Trade Facility (TPF, LC, TR) trade facility (TPF, LC, TR) given a maximum tenor
diberikan tenor fasilitas maksimal 6 bulan semenjak facility of 6 months since the disbursement is carried
pencairan dilakukan. Saldo pada akhir periode out. Balance at the end of period 30 September 2023
30 September 2023 sebesar Rp 73.296.614.591 dan amounting to Rp 73,296,614,591 and 31 December
31 Desember 2022 sebesar Rp 80.160.603.191. 2022 amounting to Rp 80,160,603,191.
Perusahaan menerima Surat Pemberitahuan The Company received a Notification Letter
No.077/SK/JA/COMM-REG2/VIII/2023 tanggal 25 Agustus No.077/SK/JA/COMM-REG2/VIII/2023 dated 25 August
2023 mengenai penyesuaian tingkat suku bunga menjadi 2023 regarding the adjustment of the interest rate to
sebesar 7,75% per tahun. 7.75% per annum.
Page 52
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/41 Exhibit E/41
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
14. UTANG BANK JANGKA PENDEK (Lanjutan) 14. SHORT-TERM BANK LOANS (Continued)
PT Bank OCBC NISP Tbk – Pinjaman Bank Jangka PT Bank OCBC NISP Tbk – Short-Term Loans
Pendek (Lanjutan) (Continued)
Entitas Anak Subsidiary
Berdasarkan perjanjian pinjaman dengan OCBC NISP Based on the loan agreement with OCBC NISP
No. 061/OL/ES/COMM-Reg2/XI/2021 tanggal No. 061/OL/ES/COMM-Reg2/XI/2021 date
15 November 2021 yang telah diperpanjang dengan 15 November 2021, which has been extended with
perubahan perjanjian pinjaman No. 157/BBL-GSH- changes to the loan agreement No. 157/BBL-GSH-
COMM/PPP/XII/2022, Holi, entitas anak, memperoleh COMM/PPP/XII/2022, Holi, a subsidiary, obtained a
fasilitas pinjaman dari OCBC NISP berupa Fasilitas KRK loan facility from OCBC NISP in the form of a KRK
dengan maksimum pinjaman Rp 15.000.000.000 dan Facility with a maximum loan of Rp 15,000,000,000
Fasilitas Demand Loan dengan maksimum pinjaman and a Demand Loan Facility with a maximum loan of
Rp 40.000.000.000. Tenor Fasilitas Demand Loan yaitu 6 Rp 40,000,000,000. The tenor of the Demand Loan
bulan semenjak pencairan dilakukan. Holi menerima facility is 6 months after the disbursement is made.
Surat Pemberitahuan No.078/SK/JA/COMM- Holi received a Notification Letter
REG2/VIII/2023 tanggal 25 Agustus 2023 mengenai No.078/SK/JA/COMM-REG2/VIII/2023 dated 25 August
penyesuaian tingkat suku bunga menjadi sebesar 7,75% 2023 regarding the adjustment of the interest rate to
per tahun. 7.75% per annum.
Perusahaan dan Holi The Company and Holi
Pinjaman ini dijamin dengan tanah milik Perusahaan This loan is secured by the Company's land of
seluas 3,4 hektar dengan hak legal atas tanah berupa 3.4 hectares with legal rights to land in the form of
SHGB No. 1/Cibodas yang berlokasi di Desa Cibodas, SHGB No. 1/Cibodas located in Cibodas Village, Pacet,
Pacet, Cianjur, Jawa Barat, berikut bangunan di atas Cianjur, West Java, along with buildings on the land
tanah tersebut dan tambahan jaminan dengan tanah and additional guarantees with land covering an area
seluas 3.400 m2 dengan hak legal atas tanah berupa of 3,400 m2 with legal rights to land in the form of
SHGB No. 09421/Medang yang berlokasi di Kampung SHGB No. 09421/Medang located in Kampung Carang
Carang Pulang RT 001 RW 02, Medang, Pagedangan, Pulang RT 001 RW 02, Medang, Pagedangan, Tangerang
Kabupaten Tangerang dan tambahan jaminan berupa Regency and additional guarantees in the form of land
tanah dan bangunan dengan hak legal atas tanah berupa and buildings with legal rights to land in the form
SHGB yang berlokasi di Jl. Daan Mogot KM 13, of SHGB located on Jl. Daan Mogot KM 13, Rawa
Rawa Buaya, Cengkareng, Jakarta Barat (Catatan 11) Buaya, Cengkareng, West Jakarta (Notes 11) and
dan tambahan deposito Perusahaan sebesar additional deposits of the Company amounting to
Rp 30.000.000.000 dan tambahan jaminan fidusia Rp 30,000,000,000 and additional fiduciary guarantees
atas persediaan (Catatan 7) senilai Rp 21.250.000.000 on supplies (Note 7) worth Rp 21,250,000,000
dan piutang usaha (Catatan 5) sebesar and business receivables (Note 5) amounting to
Rp 60.000.000.000. Rp 60,000,000,000.
Holi, juga memperoleh fasilitas pinjaman dari Holi also obtained a loan facility from
PT Bank Central Asia berupa Fasilitas KRK dengan PT Bank Central Asia in the form of the KRK Facility
maksimum pinjaman Rp 5.000.000.000 yang berlaku with a maximum loan of Rp 5,000,000,000 which is
sampai sampai dengan 2 Juni 2024. Pinjaman ini valid until 2 June 2024. This loan bears interest at 10%
dikenakan bunga sebesar 10% per tahun. per annum.
Saldo pinjaman bank jangka pendek untuk Holi pada The balance of Holi’s short term bank loan at the end
akhir periode 30 September 2023 sebesar of the 30 September 2023 period was
Rp 41.504.648.408 dan 31 Desember 2022 sebesar Rp 41,504,648,408 and 31 December 2022 period was
Rp 57.268.486.862. Rp 57,268,486,862.
PT Bank Mandiri (Persero) Tbk – Pinjaman Bank Jangka PT Bank Mandiri (Persero) Tbk – Short-Term Loans
Pendek
Berdasarkan perjanjian pinjaman dengan Bank Mandiri Based on the loan agreement with Bank Mandiri
No. WCO.JSD/0611/KMK/2023 tanggal 15 Mei 2023, No. WCO.JSD/0611/KMK/2023 date 15 May 2023,Ethica,
Ethica, entitas anak, memperoleh fasilitas pinjaman a subsidiary, obtained a loan facility in the form of a
seperti Fasilitas Kredit Modal Kerja Revolving dengan Revolving Working Capital Credit Facility with limit of
limit pinjaman Rp22.500.000.000, Fasilitas Kredit Modal Rp22,500,000,000, Stock Financing Working Capital
Kerja – berupa Stock Financing dengan limit pinjaman Credit Facility with limit of Rp 30,000,000,000 and
Rp 30.000.000.000 dan Receivable Financing dengan Receivable Financing Working Capital Credit Facility
limit pinjaman Rp50.000.000.000. Pinjaman ini with limit of Rp 50,000,000,000. This loan bears
dikenakan bunga sebesar 8% per tahun. Saldo pada akhir interest at 8% per annum. The balance at the end of the
periode 30 September 2023 sebesar 30 September 2023 period was Rp 13,113,999,280 and
Rp 13.113.999.280 dan 31 Desember 2022 sebesar nihil. 31 December 2022 period was nil.
Page 53
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/42 Exhibit E/42
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
15. UTANG USAHA – PIHAK KETIGA 15. TRADE PAYABLES – THIRD PARTIES
a. Berdasarkan Pemasok a. By Supplier
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pemasok dalam negeri 63.504.469.420 68.637.388.005 Domestic supplier
Pemasok luar negeri 10.720.958.465 56.137.512 Foreign supplier
Jumlah 74.225.427.885 68.693.525.517 Total
b. Berdasarkan Umur b. By Age
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Belum jatuh tempo 27.263.866.343 43.532.212.518 Not yet due
1 - 30 hari 31.875.299.097 12.579.217.436 1 - 30 days
31 - 60 hari 6.527.290.836 6.817.137.247 31 – 60 days
Lebih dari 60 hari 8.558.971.609 5.764.958.316 More than 60 days
Jumlah 74.225.427.885 68.693.525.517 Total
c. Berdasarkan Mata Uang c. By Currency
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Rupiah 63.504.469.420 68.637.388.005 Rupiah
Dolar Amerika Serikat 10.211.832.908 56.137.512 United States Dollar
Euro 509.125.557 - Euro
Jumlah 74.225.427.885 68.693.525.517 Total
Tidak terdapat jaminan yang diberikan atas utang There’s no guarantee that given for trade payable.
usaha.
16. UTANG NON-USAHA – PIHAK KETIGA 16. NON-TRADE PAYABLES – THIRD PARTIES
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pengiriman 2.226.687.830 1.364.116.670 Freight
Car ownership program 1.418.923.064 2.442.377.841 Car ownership program
Pembelian aset tetap 530.492.312 892.515.981 Purchase of asset
Jasa profesional - 100.000.000 Professional fee
Lainnya 16.337.979.457 10.030.992.999 Others
Jumlah 20.514.082.663 14.830.003.491 Total
Page 54
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/43 Exhibit E/43
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN 17. TAXATION
a. Pajak dibayar di muka i. a. Prepaid taxes
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pajak penghasilan: Income taxes:
Pasal 28a 1.720.765.537 - Article 28a
Pajak pertambahan nilai - masukan 4.491.933.294 - Value Added Tax - in
Jumlah 6.212.698.831 - Total
b. Utang Pajak j. b. Taxes Payable
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pajak Penghasilan: Income taxes:
Pasal 4 (2) 45.423.404 85.708.529 Article 4 (2)
Pasal 21 1.426.691.881 1.701.395.484 Article 21
Pasal 22 156.122.352 128.580.646 Article 22
Pasal 23 511.319.727 358.841.084 Article 23
Pasal 26 14.193.059 67.248.847 Article 26
Pasal 29 - 3.750.654 Article 29
Pajak Pertambahan Nilai 1.059.043.314 1.268.588.950 Value Added Tax
Jumlah 3.212.793.737 3.614.114.194 Total
c. Manfaat (Beban) Pajak Penghasilan k. c. Income Tax Benefit (Expenses)
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Pajak kini (1.371.736.520,00) ( 1.504.062.340) Current tax
Pajak tangguhan (Catatan 17e) 1.598.798.045 6.775.508.744 Deferred tax (Note 17e)
Jumlah 227.061.525 5.271.446.404 Total
Page 55
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/44 Exhibit E/44
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
l.
d. Pajak Kini d. Current Tax
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Rugi sebelum pajak menurut Loss before tax per statements of
laporan laba rugi dan penghasilan profit or loss and other
komprehensif lain - Perusahaan ( 32.171.421.927) ( 57.554.212.496) comprehensive income - Company
Perbedaan temporer: Temporary differences:
Perbedaan penyusutan Difference between commercial
komersial dan fiskal - 1.250.492.781 and fiscal depreciation
Imbalan pasca-kerja 2.667.220.874 2.671.654.192 Post-employment benefits
Penurunan nilai persediaan 2.642.928.182 3.290.883.182 Decline value of inventory
Cadangan kerugian Allowance for impairment
penurunan nilai piutang 3.112.075.672 3.208.865.482 losses on receivables
Pembayaran liabilitas Payment of post-
imbalan pasca-kerja ( 1.410.239.199) ( 1.285.203.094) employment benefits liabilities
Laba atas modifikasi
sewa pembiayaan ( 355.360.426) ( 23.163.142) Gain on lease modification
Angsuran sewa pembiayaan ( 3.983.283.450) ( 6.069.702.415) Finance lease payment
Provisi - 19.833.362.352 Provision
Penyusutan aset Depreciation of
hak-guna 3.897.147.671 6.241.383.164 right-of-use assets
Bunga sewa pembiayaan 696.774.515 1.195.188.698 Interest of finance lease
Jumlah 7.267.263.839 30.313.761.200 Total
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Perbedaan tetap: Permanent differences:
Beban bunga 31.906.583.925 43.157.062.818 Interest expenses
Pemberian manfaat 2.019.210 85.276.003 Benefit in kind
Jamuan 5.560.979.868 2.531.695.830 Entertainment
Penghasilan keuangan ( 1.005.089.340) ( 4.222.937.623) Finance income
Denda pajak 2.874.621.691 128.221.238 Tax penalty
Lainnya ( 8.199.791.060) 2.873.549.429 Others
Jumlah 31.139.324.294 44.552.867.695 Total
(Rugi) laba kena pajak 6.235.166.206 17.312.416.399 Taxable (loss) profit
(Rugi) laba kena pajak - pembulatan 6.235.166.000 17.312.416.000 Taxable (loss) profit - rounded
(Manfaat) Beban Pajak Kini 1.371.736.350 3.808.731.520 Current Income Tax (Benefit) Expense
Dikurangi Pajak Penghasilan
di bayar di muka: Less prepaid Income Taxes:
- Pasal 22 ( 2.493.590.826) ( 1.705.353.334) Article 22 -
- Pasal 23 ( 598.911.231) ( 463.983.923) Article 23 -
- Pasal 25 - ( 1.635.643.609) Article 25 -
Jumlah ( 3.092.502.057) ( 3.804.980.866) Total
(Lebih) kurang bayar pajak ( 1.720.765.707) 3.750.654 (Over) under tax payment
Page 56
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/45 Exhibit E/45
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
17. PERPAJAKAN (Lanjutan) 17. TAXATION (Continued)
e. Rekonsiliasi Laba Sebelum Pajak dengan Tarif m. e. Reconciliation Income Before Tax with Effective
Pajak yang Berlaku Tax Rates
Rekonsiliasi antara jumlah beban pajak dan hasil A reconciliation between the total tax expense and
perkalian tarif pajak yang berlaku dengan laba the amounts computed by applying the effective
akuntansi sebelum pajak adalah sebagai berikut: tax rates to income before income tax are as
follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Rugi sebelum pajak menurut Loss before tax per statements of
laporan laba rugi dan of profit or loss and
penghasilan komprehensif lain ( 32.171.421.927) ( 57.554.212.496) other comprehensive income
Beban pajak sesuai dengan tarif
yang berlaku ( 7.077.712.824) ( 12.661.926.749) Tax expense at effective tax rate
Pengaruh pajak atas perbedaan
tetap: Tax effect of permanent differences:
Beban bunga 7.019.448.464 9.494.553.820 Interest expenses
Representasi dan jamuan 1.223.415.571 924.834.080 Representation and entertain
Penghasilan keuangan ( 221.119.655) ( 929.046.277) Finance income
Lainnya (1.171.093.035) 311.289.270 Others
Jumlah 6.850.651.345 9.801.630.893 Total
Beban Pajak (227.061.479) ( 2.860.295.856) Tax Expense
Unrecognized TLCF - - Unrecognized TLCF
Pendapatan pajak tangguhan 1.598.798.045 ( 2.860.295.856) Deferred tax income
18. BEBAN AKRUAL 18. ACCRUALS
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Biaya pemasaran dan diskon tambahan 16.010.006.564 16.442.137.707 Marketing expenses and extra discount
Beban bunga 4.410.741.346 11.668.377.692 Interest expense
Bonus dan THR 12.124.377.689 11.930.388.689 Bonus and THR
Jasa profesional 2.426.773.581 2.913.950.146 Professional fees
Listrik, air dan telepon 1.875.293.354 1.803.350.758 Electricity, water and telephone
Lain-lain 5.709.513.538 5.685.712.311 Others
Jumlah 42.556.706.072 50.443.917.303 Total
19. PINJAMAN BANK JANGKA PANJANG 19. LONG-TERM BANK LOANS
Akun ini terdiri dari: This accounts represents as follow:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pinjaman Bank Jangka Panjang Long-Term Bank Loans
PT Bank OCBC NISP Tbk PT Bank OCBC NISP Tbk
Pinjaman berjangka Term loan
Perusahaan 38.437.008.971 59.624.092.296 The Company
Entitas anak 1.031.200.000 3.351.400.000 Subsidiary
Jumlah 39.468.208.971 62.975.492.296 Total
Dikurangi: L e s s:
Jatuh tempo dalam satu tahun ( 14.014.642.857) ( 16.701.992.844) Current maturities
Bagian jangka panjang 25.453.566.114 46.273.499.452 Long-term portion
Page 57
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/46 Exhibit E/46
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
19. PINJAMAN BANK JANGKA PANJANG (Lanjutan) 19. LONG-TERM BANK LOANS (Continued)
PT Bank OCBC NISP Tbk – Pinjaman Bank Jangka PT Bank OCBC NISP Tbk – Long-Term Loans
Panjang
Perusahaan The Company
Berdasarkan Akta Notaris Perjanjian Pinjaman terakhir Based on the Notary Deed of the last Loan Agreement
No. 87 tanggal 28 Desember 2021 dari Imelda Nur Pane No. 87 dated 28 December 2021 from Imelda Nur Pane
S.H., Notaris di Jakarta Selatan, Perusahaan S.H., Notary in South Jakarta, the Company obtained
memperoleh fasilitas pinjaman dari OCBC NISP berupa: a loan facility from OCBC NISP in the form of:
1. Term Loan 2 (TL2) dengan jumlah pokok yang tidak 1. Term Loan 2 (TL2) with a principal amount that
melebihi Rp 8.415.000.000 dengan jangka waktu does not exceed Rp 8,415,000,000 with a repayment
pelunasan sampai dengan 29 Maret 2025. period until 29 March 2025.
2. Term Loan 4 (TL 4) dengan jumlah pokok yang tidak 2. Term Loan 4 (TL 4) with a principal amount that
melebihi Rp 12.500.000.000 dengan jangka waktu does not exceed Rp 12,500,000,000 with a
pelunasan sampai dengan 12 Juli 2029. repayment period until 12 July 2029.
3. Term Loan 5 (TL 5) dengan jumlah pokok yang tidak 3. Term Loan 5 (TL 5) with a principal amount that
melebihi Rp 50.000.000.000 dengan jangka waktu does not exceed Rp 50,000,000,000 with a
pelunasan 60 bulan sejak pencairan kredit. repayment period of 60 months since the credit
disbursement.
4. Term Loan 6 (TL 6) dengan jumlah pokok yang tidak 4.Term Loan 6 (TL 6) with a principal amount that
melebihi Rp 10.000.000.000 dengan jangka waktu does not exceed Rp 10,000,000,000 with a
pelunasan 96 bulan sejak pencairan kredit. repayment period of 96 months from the credit
disbursement.
Salah satu syarat dari perjanjian pinjaman adalah agar One of the loan condition is for the Company to
Perusahaan menjaga rasio keuangan seperti: maintain certain ratio as follow:
• Debt service coverage ratio minimal 1,25 (satu • Debt service coverage ratio minimum 1.25 (one
koma dua puluh lima) kali. point twenty five).
Perjanjian pinjaman ini juga mencakup persyaratan The loan agreement also inclued restricts the Company
memperoleh persetujuan tertulis dari kreditur untuk: and its subsidiaries by get approval from creditor on
listed acts below:
• Mendapatkan pinjaman baru atau tambahan • Obtain borrowings or top-up facilities from other
pinjaman dari bank atau lembaga keuangan lain; bank or financial institution
• Perubahan susunan pemegang saham • Changes of shareholder compositions
• Likuidasi atau pembubaran Perseroan atau terikat • Liquidation or dissolved of the Company or bound
dalam suatu penggabungan usaha, akuisisi atau in a merger, acquisition or consolidation with
konsolidasi dengan Perusahaan lain other company
• Menurunkan modal disetor • Decreased of paid-in capital
• Perubahan kegiatan usaha • Changes of business activities
• Pemberian hak jaminan atas harta perseroan. • Granting of collateral of the Company’s assets
• Perubahan jenis dan skala kegiatan usaha • Changes of the type and scale of business activity
• Pengalihan seluruh atau sebagian harta Perseroan • Transfer of all or partly of the Company’s assets
Entitas Anak Subsidiary
Holi, entitas anak, pada tanggal 15 November 2021 Holi a subsidiary, on 15 November 2021 obtained loan
memperoleh fasilitas pinjaman dari OCBC NISP berupa facilities from OCBC NISP consists of term loan
term loan sebesar Rp 6.445.000.000 dengan sisa jumlah amounting to Rp 6,455,000,000 with remaining balance
per tanggal 30 September 2023 sebesar of Rp 2,578,000,000 as at 30 September 2023. These
Rp 2.578.000.000. Tingkat bunga pinjaman per tanggal loan bears interest of 7.75% per annum as of 30
30 September 2023 adalah sebesar 7,75% per tahun, September 2023 and will due on January 2024 and pari
jatuh tempo Januari 2024 dan dijamin dengan paripasu passu collateralized of Holi loans of land and building,
jaminan kredit fasilitas Holi berupa tanah dan bangunan, trade receivables and inventories of Holi.
deposito, piutang dagang dan persediaan Holi.
Kepatuhan atas Syarat Pinjaman Compliance with Loan Convenants
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022, the
Perusahaan dan entitas anaknya telah memenuhi semua Company and its subsidiary has either complied with all
persyaratan utang bank berjangka tersebut seperti yang od the required covenants of the above-mentioned
telah disebutkan di dalam perjanjian kredit dengan period loans as stipulated in the respective bank loan
pihak bank. agreement.
Page 58
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/47 Exhibit E/47
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. UTANG OBLIGASI 20. BONDS PAYABLE
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Nilai tercatat Carrying Value
Utang pokok 796.730.000.000 700.000.000.000 Principal payable
Biaya penerbitan obligasi Unamortized bonds
yang belum diamortisasi ( 1.780.000.000) ( 4.249.600.000) issuance cost
Jumlah 794.950.000.000 695.750.400.000 Total
Perusahaan telah menerbitkan penawaran umum The Company issued public offering of Obligasi Pyridam
Obligasi Pyridam Farma I tahun 2020 pada tanggal Farma I year 2020 on 14 January 2021 amounting to
14 Januari 2021 sebesar Rp 300.000.000.000 dengan Rp 300,000,000,000 with PT Bank Bukopin Tbk as the
PT Bank Bukopin Tbk sebagai wali amanat. PT Bank trustee. PT Bank Bukopin Tbk and the Company doesn’t
Bukopin Tbk dan Perusahaan tidak mempunyai hubungan have any affiliated relationship, either directly and
afiliasi baik langsung maupun tidak langsung. Utang indirectly. These bonds payable bear a fixed interest
obligasi ini dikenakan tingkat bunga tetap sebesar rate of 11.25% per annum starting from the issuance
11,25% per tahun terhitung sejak tanggal emisi. Bunga date. The interest on the bonds is paid every three
obligasi dibayarkan setiap tiga bulan dan utang obligasi months and the bonds payable will mature on
ini jatuh tempo tanggal 14 Januari 2026. Pada tanggal 14 January 2026. On 27 September 2023, the Company
27 September 2023, Perusahaan telah melakukan accelerated the repayment of Obligasi Pyridam Farma I
percepatan pelunasan Obligasi Pyridam Farma I tahun year 2020
2020.
Pada tanggal 8 Maret 2022, Perusahaan melakukan On 8 March 2022, the Company offered bond offering of
Penawaran Umum Obligasi Berkelanjutan I Pyridam Obligasi Berkelanjutan I Pyridam Farma Tahap I year
Farma Tahap I tahun 2022 sebesar Rp 400.000.000.000 2022 with nominal value of Rp 400,000,000,000 and
dengan tingkat bunga 9,5% per tahun dan jatuh tempo bears 9.5% interest per year and payable will due within
dalam 5 (lima) tahun. Perusahaan mencatatkan 5 (five) years. These bonds were listed in the Indonesian
obligasinya pada Bursa Efek Indonesia pada Stock Exhange on 9 March 2022.
9 Maret 2022.
Pada tanggal 20 September 2023, Perusahaan melakukan On 20 September 2023, the Company offered bond
Penawaran Umum Obligasi Berkelanjutan I Pyridam offering of Obligasi Berkelanjutan I Pyridam Farma
Farma Tahap II tahun 2023 sebesar Rp 400.000.000.000 Tahap II year 2023 with nominal value of Rp
dengan tingkat bunga 9,5% per tahun dan jatuh tempo 400,000,000,000 and bears 9.5% interest per year and
dalam 2 (dua) tahun. Perusahaan mencatatkan payable will due within 2 (two) years. These bonds were
obligasinya pada Bursa Efek Indonesia pada listed in the Indonesian Stock Exhange on 21 September
21 September 2023. 2023.
Hasil bersih yang diperoleh dari Obligasi Berkelanjutan I The net proceeds from the Obligasi Berkelanjutan I
Pyridam Farma Tahap I tahun 2022 digunakan untuk Pyridam Farma Tahap I year 2022 were used for business
pengembangan bisnis Perusahaan dan entitas anak. development of the Company and its subsidiaries.
Sedangkan untuk Obligasi Berkelanjutan I Pyridam Farma While, net proceeds from the Obligasi Berkelanjutan I
Tahap II tahun 2023 digunakan untuk pembayaran Pyridam Farma Tahap II year 2023 were used for
Obligasi Pyridam Farma I tahun 2020 dan sisanya untuk repayment of the Obligasi Pyridam Farma I year 2020
modal kerja Perusahaan dan entitas anak. and working capital of the Company and its subsidiaries.
Seluruh utang obligasi telah dicatatkan di Bursa Efek All bonds issued are listed on the Indonesia Stock
Indonesia dan diterbitkan dalam mata uang Rupiah. Exchange and denominated in Rupiah.
21. IMBALAN PASCA-KERJA 21. POST-EMPLOYMENT BENEFITS LIABILITIES
Perusahaan menghitung liabilitas imbalan pasca-kerja The Company calculates post-employment benefit
sesuai dengan Peraturan Perusahaan dan Undang- liabilities in accordance with Company Regulation and
Undang Penciptaan Lapangan Kerja No. 11/2020 (“UU Job Creation Law No. 11/2020 (“The Cipta Kerja Law”,
Cipta Kerja”, (UUCK)) berdasarkan perhitungan aktuaris (UUCK)) based on an independent actuary calculation by
independen oleh Kantor Konsultan Aktuaria Steven Actuarial Consultants Steven Mourits in its report
Mourits dalam laporan No. 1518/ST-EP-PFRM/IV/2022 No. 1518/ST-EP-PFRM/IV/2022 using the Projected Unit
dengan menggunakan metode Projected Unit Credit Credit method in accordance with the Actuarial
sesuai dengan laporan perhitungan Aktuaria. calculation report.
Page 59
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/48 Exhibit E/48
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. IMBALAN PASCA-KERJA (Lanjutan) 21. POST-EMPLOYMENT BENEFITS LIABILITIES (Continued)
Asumsi utama yang digunakan dalam menentukan The actuarial calculation was carried out using the
penilaian aktuarial tersebut adalah sebagai berikut: following main assumptions:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Tingkat diskonto 7,30% - 7,45% 7,30% - 7,45% Discount rate
Tingkat kenaikan gaji 4,00% - 10,00% 4,00% - 10,00% Salary increase rate
Tingkat kematian TMI 4 - 2019 TMI 4 - 2019 Mortality rate
Usia pensiun normal 58 tahun/ years 58 tahun/ years Normal retirement age
Rincian liabilitas atas imbalan pasca-kerja karyawan The details of the liability for post-employment
adalah sebagai berikut: benefits are as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Nilai kini Present value of defined
liabilitas imbalan pasti 32.866.482.463 30.591.578.288 benefit obligation
Mutasi liabilitas imbalan pasca-kerja yang diakui di Movements in the liability for post-employment
laporan posisi keuangan adalah sebagai berikut: benefits recognized in the statements of financial
position are as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Saldo awal 30.591.578.288 24.479.726.341 Beginning balance
Dampak perubahan IFRIC - ( 6.981.177.540) Impact of IFRIC changes
Beban tahun berjalan 3.685.143.374 25.689.133.366 Expense during the year
Dampak akuisisi - 20.907.109.000 Impact of acquisition
Rugi aktuarial - 807.778.897 Actuarial loss
Pembayaran tahun berjalan ( 1.410.239.199) ( 34.310.991.776) Payments during the year
Saldo akhir 32.866.482.463 30.591.578.288 Ending balance
Perusahaan dan entitas anaknya menghadapi sejumlah The Company and its subsidiaries is exposed to a
risiko signifikan terkait program imbalan pasti, number of significant risks related to its defined
sebagai berikut: benefit plans, as follows:
a. Perubahan tingkat diskonto a. Changes in discount rate
Penurunan pada tingkat diskonto menyebabkan A decrease in discount rate will increase plan
kenaikan liabilitas program. liabilities.
b. Tingkat kenaikan gaji b. Salary increment rate
Kewajiban imbalan pasti berhubungan dengan Defined benefits obligation is linked to salary
tingkat kenaikan gaji, dimana semakin tinggi tingkat increment rate, whereby the higher salary
kenaikan gaji akan menyebabkan semakin besarnya increment rate will lead to higher liabilities.
liabilitas.
Perbandingan nilai kini kewajiban imbalan pasti yang Comparison of the present value of defined benefit
timbul selama tahun berjalan dan selama 5 (lima) tahun liabilities during the current year and over the last
adalah sebagai berikut: 5 (five) years was as follows:
2023 2022 2021 2020 2019
Nilai kini liabilitas Present value of defined
imbalan pasti 32.866.482.463 30.591.578.288 24.479.726.341 18.187.112.798 32.788.105.199 benefit obligation
Page 60
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/49 Exhibit E/49
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. MODAL SAHAM 22. SHARE CAPITAL
Pada tanggal 30 September 2023 dan 31 Desember 2022, As of 30 September 2023 and 31 December 2022, the
susunan kepemilikan saham sesuai dengan pencatatan composition of stockholders based on the records
PT Sinartama Gunita, biro administrasi efek, adalah maintained by PT Sinartama Gunita, the securities
sebagai berikut: administration bureau, are as follows:
30 September 2023/ 30 September 2023
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of Jumlah/
Nama Pemegang Saham and fully paid ownership Total Name of Shareholders
Rejuve Global Investment Pte Ltd 216.582.206 40,48% 21.658.220.600 Rejuve Global Investment Pte Ltd
PT Aldiracita Sekuritas Indonesia 97.795.906 18,28% 9.779.590.600 PT Aldiracita Sekuritas Indonesia
DBS Bank Ltd SG-PB Clients 41.441.302 7,74% 4.144.130.200 DBS Bank Ltd SG-PB Clients
PT Global Investment Institusi 29.429.400 5,50% 2.942.940.000 PT Global Investment Institusi
Masyarakat (masing-masing
di bawah 5%) 149.831.186 28,00% 14.983.118.600 Public (each below 5%)
Jumlah 535.080.000 100,00% 53.508.000.000 Total
31 Desember 2022 / 31 December 2022
Jumlah saham
ditempatkan dan
disetor penuh/ Persentase
Number of pemilikan/
shares issued Percentage of Jumlah/
Nama Pemegang Saham and fully paid ownership Total Name of Shareholders
Rejuve Global Investment Pte Ltd 216.582.206 40,48% 21.658.220.600 Rejuve Global Investment Pte Ltd
PT Aldiracita Sekuritas Indonesia 118.348.306 22,12% 11.834.830.600 PT Aldiracita Sekuritas Indonesia
DBS Bank Ltd SG-PB Clients 40.019.702 7,48% 4.001.970.200 DBS Bank Ltd SG-PB Clients
PT Global Investment Institusi 29.429.400 5,50% 2.942.940.000 PT Global Investment Institusi
Masyarakat (masing-masing
di bawah 5%) 130.700.386 24,42% 13.070.038.600 Public (each below 5%)
Jumlah 535.080.000 100,00% 53.508.000.000 Total
23. TAMBAHAN MODAL DISETOR 23. ADDITIONAL PAID-IN CAPITAL
Akun ini merupakan tambahan modal disetor This account represents additional paid-in capital in
sehubungan dengan penerbitan modal saham, agio atas connection with the issuance of shares on initial public
dividen saham dan selisih translasi laporan keuangan offering, arised from stock dividen and translation of
entitas anak sebagai berikut: financial statement of subsidiaries as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Agio saham dari penawaran umum saham Additional paid-in capital from initial public
kepada masyarakat tahun 2001 offering in 2001
120.000.000 saham dengan nilai nominal 120,000,000 shares with par value of Rp 100
Rp 100 per saham dan harga penawaran per share and offered at
Rp 105 per saham 600.000.000 600.000.000 Rp 105 per share
Biaya emisi efek ekuitas ( 1.550.921.499) ( 1.550.921.499) Stock issuance cost
Sub-jumlah ( 950.921.499) ( 950.921.499) Sub-total
Agio saham dari dividen saham tahun 2002 Additional paid-in capital from stock dividends
sejumlah 15.080.000 saham dengan in 2002 totalling 15,080,000 shares with market
harga pasar Rp 300 per saham 3.016.000.000 3.016.000.000 price at Rp 300 per share
Selisih translasi laporan keuangan entitas anak ( 668.125) ( 668.125) Difference from translation of financial statement
Jumlah 2.064.410.376 2.064.410.376 Total
Page 61
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/50 Exhibit E/50
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
24. SALDO LABA DITENTUKAN PENGGUNAANNYA 24. APPROPRIATED RETAINED EARNINGS
Sesuai Undang–Undang No. 40 Tahun 2007 mengenai Under Limited Liability Law No. 40 Year 2007, the
Perseroan Terbatas, Perusahaan diharuskan untuk Company is required to set up a statutory reserve
membuat penyisihan cadangan wajib sebesar sekurang- amounting to at least 20% of the Company and its
kurangnya 20% dari modal Perusahaan dan entitas subsidiaries issued and paid-up capital.
anaknya yang ditempatkan dan disetor.
Berdasarkan Akta Notaris No. 412 tanggal 28 Mei 2012 Based on the Notarial Deed No. 412 dated 28 May 2012
dari Buntario Tigris, S.H., S.E., M.H., Notaris di Jakarta, of Buntario Tigris, S.H., S.E., M.H., Notary in Jakarta,
berita acara Rapat Umum Pemegang Saham memutuskan minutes of General Meetings of Shareholders
membuat penyisihan cadangan wajib sebesar decided to set up statutory reserve amounting to
Rp 1.000.000.000 dari laba bersih tahun buku Rp 1,000,000,000 from net income for the year ended
31 Desember 2011. 31 December 2011.
Berdasarkan Akta Notaris No. 103 tanggal 25 Mei 2018 Based on the Notarial Deed No. 103 dated 25 May 2018
dari Buntario Tigris, S.H., S.E., M.H., Notaris di Jakarta, of Buntario Tigris, S.H., S.E., M.H., Notary in Jakarta,
berita acara Rapat Umum Pemegang Saham menyetujui minutes of General Meetings of Shareholders
penambahan penyisihan cadangan wajib sebesar approved addition of statutory reserve amounting to
Rp 1.000.000.000 dari laba bersih tahun buku Rp 1,000,000,000 from net income for the year ended
31 Desember 2017. 31 December 2017.
Saldo laba ditentukan penggunaannya pada tanggal The balance of the appropriated retained earnings as
30 September 2023 dan 31 Desember 2022 sebesar at 30 September 2023 and 31 December 2022 amounted
Rp 2.000.000.000. to Rp 2,000,000,000.
25. PENJUALAN NETO 25. NET SALES
30 September 2022/ 30 September 2022/
30 September 2022 30 September 2022
Penjualan lokal Local sales
Produk farmasi, esthetic , dan Pharmaceutical products, esthetic, and
jasa maklon (Catatan 32) 617.864.393.865 596.313.920.350 toll manufacturing service (Note 32)
Produk alat kesehatan 13.821.133.320 44.473.422.020 Medical equipment products
Sub-jumlah 631.685.527.185 640.787.342.370 Sub-total
Penjualan ekspor Export sales
Produk farmasi 1.099.740.999 847.627.040 Pharmaceutical products
Jumlah 632.785.268.184 641.634.969.410 Total
Retur dan potongan penjualan ( 112.310.552.284) ( 90.712.325.512) Sales return and discount
Neto 520.474.715.900 550.922.643.898 Net
Seluruh penjualan Perusahaan dan entitas anaknya All sales of the Company and its subsidiaries are sales
merupakan penjualan kepada pihak ketiga. Rincian to third party. The detail of customers to whom the
pelanggan dengan jumlah penjualan yang melebihi 10% sales amounted to more than 10% of the total net sales
dari jumlah penjualan bersih adalah sebagai berikut: are as follows:
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
PT Sapta Sari Tama 119.119.709.280 144.892.303.600 PT Sapta Sari Tama
PT Anugerah Pharmindo Lestari 66.079.560.405 - PT Anugerah Pharmindo Lestari
Jumlah 185.199.269.685 144.892.303.600 Total
Page 62
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/51 Exhibit E/51
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. BEBAN POKOK PENJUALAN 26. COST OF GOODS SOLD
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Bahan baku dan kemasan 108.949.074.439 83.872.050.449 Raw material and packaging materials
Upah buruh langsung 37.228.964.131 39.559.369.906 Direct labors
Beban pabrikasi 85.437.214.304 105.919.303.199 Factory overheads
Jumlah beban produksi 231.615.252.874 229.350.723.554 Total production cost
Persediaan barang dalam proses Work in process inventory
Awal tahun 12.198.681.672 15.611.382.559 At beginning of year
Akhir tahun ( 20.780.553.062) ( 7.408.895.831) At end of year
Harga pokok produksi 223.033.381.484 237.553.210.282 Cost of goods manufactured
Persediaan barang jadi Finished goods inventory
Awal tahun 113.878.492.002 40.394.912.050 At beginning of year
Akhir tahun ( 115.009.273.711) ( 95.383.987.926) At end of year
Sub-jumlah - Beban pokok Sub-total Cost of goods sold -
penjualan - Produksi 221.902.599.775 182.564.134.406 Production
Barang dagangan Merchandise
Persediaan Inventories
Awal tahun 8.554.636.065 16.529.750.864 At beginning of year
Pembelian 73.426.620.993 178.394.417.224 Purchases
Akhir tahun ( 6.619.400.536) ( 10.217.464.814) At end of year
Sub-jumlah - beban pokok Sub-total - Cost of sales -
penjualan - Barang dagangan 75.361.856.522 184.706.703.274 Merchandise
Jumlah Beban Pokok Penjualan 297.264.456.297 367.270.837.680 Total Cost of Goods Sold
27. BEBAN PENJUALAN DAN PEMASARAN 27. SALES AND MARKETING EXPENSES
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Promosi dan pengembangan pasar 58.436.478.717 57.134.451.517 Promotion and market development
Gaji, upah dan tunjangan 48.408.332.458 50.460.080.042 Salaries, wages and allowances
Perjalanan dinas 7.506.078.222 7.511.615.543 Travel
Pengiriman barang 4.674.326.177 2.811.567.394 Freight charges
Seminar dan training 3.022.505.453 2.094.635.299 Seminar and training
Sewa 1.620.439.415 2.510.436.314 Rent
Lain-lain (masing-masing di bawah
Rp 500 juta) 7.941.757.078 1.671.859.610 Others (each below Rp 500 million)
Jumlah 131.609.917.520 124.194.645.719 Total
Page 63
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/52 Exhibit E/52
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. BEBAN UMUM DAN ADMINISTRASI 28. GENERAL AND ADMINISTRATIVE EXPENSES
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Gaji, upah dan tunjangan 33.269.521.602 54.122.061.817 Salaries, wages and allowances
Penelitian dan pengembangan 13.708.790.911 9.285.193.855 Research and development
Penyusutan (Catatan 11) 4.748.530.019 3.990.868.643 Depreciation (Note 11)
Lisensi dan perizinan 4.189.827.151 2.588.799.648 License and permits
Cadangan kerugian penurunan Allowance for impairment
nilai piutang (Catatan 5) 3.306.136.643 5.090.598.265 losses of receivable (Note 5)
Penyusutan Depreciation
aset hak-guna (Catatan 13) 3.145.628.983 4.033.262.473 right-of-use assets (Note 13)
Biaya obligasi 3.026.493.540 1.168.413.487 Bonds cost
Jasa profesional 2.203.794.637 2.049.678.226 Professional fees
Sewa 1.403.190.374 1.800.201.349 Rent
Perjalanan dinas 1.096.632.931 850.083.408 Travel
Telepon, air dan listrik 1.044.029.186 1.432.042.056 Telephone, water and electricity
Biaya kantor 736.260.944 2.607.867.485 Office cost
Lain-lain (masing-masing di bawah
Rp 500 juta) 4.592.954.988 5.374.184.220 Others (each below Rp 500 million)
Jumlah 76.471.791.909 94.393.254.932 Total
29. REKONSILIASI AKTIVITAS PENDANAAN NETO 29. NET FINANCING ACTIVITIES RECONCILIATION
30 September 2023 / 30 September 2023
Pergerakan beban
transaksi/
Saldo awal/ Arus kas/ Changes in Saldo akhir/
Beginning balance Cash flow transaction cost Ending balance
Utang bank 200.404.582.349 ( 10.732.169.293) 1.190.296.526 190.862.709.582 Bank loan
Penerimaan dari pihak non-pengendali 231.210.457 - ( 11.659.046) 219.551.411 Proceeds from non-controlling
Penerimaan utang obligasi 695.750.400.000 - 591.600.000 696.342.000.000 Proceeds from bonds payable
Utang liabilitas sewa 13.883.045.261 ( 3.073.818.036) 498.367.477 11.307.594.702 Lease liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 910.269.238.067 ( 13.805.987.329) 2.268.604.957 898.731.855.695 financing activities
31 Desember 2022/ 31 December 2022
Pergerakan beban
transaksi/
Saldo awal/ Arus kas/ Changes in Saldo akhir/
Beginning balance Cash flow transaction cost Ending balance
Utang bank 137.200.922.640 ( 63.203.659.709) 126.407.319.418 200.404.582.349 Bank loan
Penerimaan dari pihak non-pengendali 509.406 - 230.701.051 231.210.457 Proceeds from non-controlling
Penerimaan utang obligasi 297.667.200.000 396.760.000.000 1.323.200.000 695.750.400.000 Proceeds from bonds payable
Utang liabilitas sewa 13.945.571.452 ( 7.195.962.415) 7.133.436.224 13.883.045.261 Lease liabilities
Jumlah liabilitas dari Total liabilities from
aktivitas pendanaan 448.814.203.498 326.360.377.876 135.094.656.693 910.269.238.067 financing activities
30. BEBAN KEUANGAN 30. FINANCE COST
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Beban bunga: Interest expenses:
Obligasi 53.461.805.559 47.479.166.669 Bonds
Utang bank 9.304.692.425 9.523.294.828 Bank loans
Liabilitas sewa (Catatan 13) 731.777.099 1.085.831.555 Lease liabilities (Note 13)
Lain-lain 66.285.521 7.452.280.843 Others
Administrasi bank 348.615.717 129.984.203 Bank charges
Jumlah 63.913.176.321 65.670.558.098 Total
Page 64
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/53 Exhibit E/53
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
31. ASET DALAM MATA UANG ASING 31. ASSETS DENOMINATED IN FOREIGN CURRENCIES
30 September 2023 / 30 September 2023 31 Desember 2022 / 31 December 2022
Mata uang Ekuivalen Mata uang Ekuivalen
asing/ Rupiah/ asing/ Rupiah/
Foreign Equivalent Foreign Equivalent
currencies in Rupiah currencies in Rupiah
A set Asset
Cash and
Kas dan setara kas cash equivalents
USD 19.938,54 299.596.527 10.532,14 165.681.094 USD
SGD 567,48 6.300.135 534,75 6.234.693 SGD
Piutang usaha Trade Receivables
USD 12.882,29 193.569.316 7.263,05 114.255.102 USD
Jumlah Aset 499.465.978 286.170.889 Total Assets
Liabilitas Liabilities
Utang usaha Trade payables
EUR 31.093,82 509.125.557 - - EUR
USD 679.610,87 10.211.832.908 3.568,59 56.137.512 USD
Jumlah Liabilitas 10.720.958.465 56.137.512 Total Liabilities
Aset Neto ( 10.221.492.487) 230.033.377 Net Asset
Apabila nilai tukar pada tanggal 31 Oktober 2023 Had the above foreign exchange rates prevailing
(tanggal penyelesaian laporan keuangan konsolidasian) on 31 October 2023 (the completion date of the
digunakan untuk menyajikan kembali aset dan liabilitas consolidated financial statements) been used to restate
moneter Perusahaan dan entitas anaknya dalam mata the balances of the Company and its subsidiaries’s
uang asing pada tanggal 30 September 2023, aset bersih foreign currency denominated monetary assets and
dalam mata uang asing di atas akan meningkat sebesar liabilities as of 30 September 2023, the above foreign
Rp 472.374.869. currency denominated net asset would have increased
by approximately Rp 472,374,869.
32. INFORMASI SEGMEN USAHA 32. SEGMENTS INFORMATION
Perusahaan dan entitas anaknya mengelompokkan The Company and its subsidiaries classifies its
usahanya berdasarkan dua (2) segmen usaha yaitu business into two (2) segment, pharmaceutical
produk farmasi, esthetic, dan jasa maklon, dan produk products, esthetic, and toll manufacturing services, and
alat kesehatan. Perusahaan dan entitas anaknya tidak medical equipments. The Company and its subsidiaries
melakukan penjualan antar segmen. Informasi mengenai does not have any inter segment sales. The information
segmen Perusahaan dan entitas anaknya adalah sebagai of the Company and its subsidiaries segments are as
berikut: follows:
Page 65
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/54 Exhibit E/54
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
30 September 2023 / 30 September 2023
Produk farmasi,
esthetic ,
dan jasa maklon/
Pharmaceutical Produk alat
products, esthetic and kesehatan/
toll products and Medical
toll manufacturing equipment Jumlah/
services products Tot al
Penjualan bersih 511.886.897.590 8.587.818.310 520.474.715.900 Net sales
Beban pokok penjualan ( 292.516.165.432) ( 4.748.290.865) ( 297.264.456.297) Cost of goods sold
Laba bruto 219.370.732.158 3.839.527.445 223.210.259.603 Gross profit
Beban penjualan dan pemasaran ( 134.415.519.803) ( 2.094.864.415) (136.510.384.218) Selling and marketing expenses
General and administrative
Beban umum dan administrasi ( 75.414.395.924) ( 2.269.522.472) (77.683.918.396) expenses
Laba atas penjualan Gain on sale of property, plant
aset tetap - - 43.812.625 and equipment
Lain-lain - bersih - - 7.954.096.783 Others - net
Penghasilan keuangan - - 1.047.651.524 Finance income
Beban keuangan - - ( 63.913.176.321) Finance cost
Laba selisih kurs mata uang asing - - 121.323.362 Gain on foreign exchange rate
Rugi sebelum pajak - - ( 45.730.335.038) Loss before tax
Manfaat pajak - - 227.061.525 Tax benefit
Rugi tahun berjalan - - ( 45.503.273.513) Loss for the year
Pendapatan komprehensif lain - - - Other comprehensive income
Jumlah rugi komprehensif Total comprehensive loss
pada tahun berjalan - - ( 45.503.273.513) for the year
Aset dan Liabilitas Assets and Liabilities
Jumlah aset 1.517.446.387.939 40.797.972.486 1.558.244.360.425 Total assets
Jumlah liabilitas 1.161.038.248.448 351.898.249 1.161.390.146.697 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 5.291.211.368 - 5.291.211.368 Capital expenditures
Penyusutan dan amortisasi 6.994.635.651 - 6.994.635.651 Depreciation dan amortization
Page 66
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/55 Exhibit E/55
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
32. INFORMASI SEGMEN USAHA (Lanjutan) 32. SEGMENTS INFORMATION (Continued)
30 September 2022 / 30 September 2022
Produk farmasi,
servis dan maklon/ Produk alat
Pharmaceutical kesehatan/
products, services Medical
and Toll equipment Jumlah/
manufacturing products Total
Penjualan bersih 508.441.462.979 42.481.180.919 550.922.643.898 Net sales
Beban pokok penjualan ( 330.697.973.229) ( 36.572.864.451) ( 367.270.837.680) Cost of goods sold
Laba bruto 177.743.489.750 5.908.316.468 183.651.806.218 Gross profit
Beban penjualan dan pemasaran ( 121.584.362.707) ( 2.610.283.012) ( 124.194.645.719) Selling and marketing expenses
General and administrative
Beban umum dan administrasi ( 88.493.879.208) ( 5.899.375.724) ( 94.393.254.932) expenses
Laba atas penjualan Gain on sale of property, plant
aset tetap - - 635.305.501 and equipment
Penghasilan lain-lain - neto - - 381.217.862.474 Other income - net
Penghasilan keuangan - - 3.291.116.423 Finance income
Beban keuangan - - ( 65.670.558.098) Finance cost
Rugi selisih kurs mata uang asing ( 804.652.916) Loss on foreign exchange rate
Laba sebelum pajak - - 283.732.978.951 Profit before tax
Beban pajak penghasilan - - 5.271.446.404 Income tax expenses
Laba tahun berjalan - - 289.004.425.355 Profit for the year
Pendapatan komprehensif lain - - - Other comprehensive income
Jumlah laba komprehensif Total comprehensive income
pada tahun berjalan - - 289.004.425.355 for the year
Aset dan Liabilitas Assets and Liabilities
Jumlah aset 1.502.465.958.841 14.500.194.011 1.516.966.152.852 Total assets
Jumlah liabilitas 1.059.120.642.237 1.796.526.222 1.060.917.168.459 Total liabilities
Informasi segmen lainnya: Other segment information:
Pengeluaran modal 36.493.108.132 - 36.493.108.132 Capital expenditures
Penyusutan dan amortisasi 54.668.973.538 - 54.668.973.538 Depreciation dan amortization
Penjualan bersih Perusahaan dan entitas anaknya The Company and its subsidiaries net sales to
kepada pelanggan yang berdomisili di Jakarta customers domiciled in Jakarta represents 49.96% and
merupakan 49,96% dan 32,58% dari jumlah penjualan 32.58% of total net sales as of 30 September 2023 and
bersih masing-masing pada tanggal 30 September 2023 2022, respectively.
dan 2022.
Page 67
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/56 Exhibit E/56
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
33. SIFAT DAN TRANSAKSI DENGAN PIHAK-PIHAK BERELASI 33. NATURE AND TRANSACTION WITH RELATED PARTIES
Sifat Hubungan dan Transaksi Dengan Pihak-Pihak Nature of Transactions and Relationship With
Berelasi Related Parties
Hubungan dan sifat saldo akun dan transaksi dengan The relationship and nature of account balances or
pihak-pihak berelasi adalah sebagai berikut: transactions with related parties are described as
follows:
Pihak-pihak berelasi/ Sifat dari hubungan/ Sifat dari transaksi/
No. Related parties Nature of relationship Nature of transactions
Piutang non-usaha, investasi/ Non-trade
1. Pyfa Health Singapore Pte. Ltd. Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
2. PT Pyfa Sehat Indonesia Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
3. PT Pyfa Investama Medika Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
4. PT Pyfa Medika Indonesia Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
5. PT Mega Inter Distrindo Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
6. PT Holi Pharma Anak perusahaan/ subsidiaries receivables, investment
Piutang non-usaha, investasi/ Non-trade
7. PT Ethica Industri Farmasi Anak perusahaan/ subsidiaries receivables, investment
Kompensasi Personel Manajemen Kunci Key Management Personnel Compensation
Personel manajemen kunci adalah anggota Dewan Key management personnel of the Company and its
Komisaris dan Direksi Perusahaan dan entitas anaknya. subsidiaries is Boards of Commissioners and Directors.
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
Imbalan jangka pendek 10.227.751.657 9.158.962.260 Short-term benefits
34. MANAJEMEN RISIKO KEUANGAN 34. FINANCIAL RISK MANAGEMENT
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan Policies
Kebijakan manajemen risiko keuangan Perusahaan The Company and its subsidiaries risk
dan entitas anaknya bertujuan untuk management policies aim to identify and analyze
mengidentifikasi dan menganalisis risiko-risiko the financial risks faced by the Company and its
keuangan yang dihadapi Perusahaan dan entitas subsidiaries, set appropriate risk limits and controls
anaknya, menetapkan batasan risiko dan and oversee compliance with the limits established.
pengendalian yang sesuai serta untuk mengawasi
kepatuhan terhadap batasan yang telah ditetapkan.
Page 68
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/57 Exhibit E/57
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
i. Risiko Kredit i. Credit Risk
Eksposur risiko kredit Perusahaan dan entitas The Company and its subsidiaries exposure to
anaknya terutama dalam mengelola piutang credit risk arise primarily from managing trade
usaha, terkait dengan kegagalan pelanggan receivables, related to the customers fail to
memenuhi kewajiban kontraktualnya kepada fulfil their contractual obligations to the
Perusahaan dan entitas anaknya. Perusahaan Company. The Company and its subsidiaries
dan entitas anaknya melakukan pengawasan monitors receivables so that these are
kolektibilitas piutang sehingga dapat diterima collected in a timely manner and also conduct
penagihannya secara tepat waktu dan juga reviews of individual customer accounts on a
melakukan penelaahan atas masing-masing regular basis to assess the potential for
piutang pelanggan secara berkala untuk menilai uncollectibility and forms allowance based on
potensi timbulnya kegagalan penagihan dan the review results.
membentuk pencadangan berdasarkan hasil
penelaahan tersebut.
Perusahaan dan entitas anaknya menempatkan The Company and its subsidiaries places its
kas di bank dan deposito berjangka pada cash in banks and time deposits with reputable
institusi keuangan yang terpercaya, sedangkan financial institutions, while trade receivables
piutang usaha dan piutang non-usaha sebagian and non-trade receivables mostly arising from
besar berasal dari transaksi yang hanya transactions entered into with business
dilakukan dengan menjalin kerjasama dengan partners who have a good reputation and under
mitra usaha yang memiliki reputasi baik dan engagement or contract to mitigate the credit
melalui perikatan atau kontrak yang dapat risk.
memitigasi risiko kredit.
Eksposur maksimum atas risiko kredit adalah Maximum exposure for credit risk are as
sebagai berikut: follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Kas di bank dan deposito berjangka 121.607.235.013 136.565.634.013 Cash in banks and time deposits
Piutang usaha - Pihak ketiga 192.232.007.499 148.947.620.771 Trade receivables - Third parties
Piutang non-usaha - Pihak ketiga 7.626.290.226 2.807.430.175 Non-trade receivables - Third parties
Aset tidak lancar lainnya 3.716.361.380 4.356.180.547 Other non-current assets
Jumlah 325.181.894.118 292.676.865.506 Total
ii. Risiko Likuiditas ii. Liquidity Risk
Eksposur risiko likuiditas Perusahaan dan The Company and its subsidiaries exposure to
entitas anaknya terutama dari penempatan liquidity risk arise primaly from the
dana dari kelebihan penerimaan kas setelah placements of funds in excess of those used to
dikurangkan dari penggunaan kas untuk support the business activities of the Company
mendukung kegiatan usaha Perusahaan dan and its subsidiaries.
entitas anaknya.
Perusahaan dan entitas anaknya mengelola The Company and its subsidiaries manages
risiko likuiditas dengan menjaga kecukupan liquidity risk by maintaining sufficient cash
arus kas dan fasilitas bank dengan terus flows and bank facilities and continuously
memonitor arus kas perkiraan dan aktual. monitoring projected cash flows and
Perusahaan dan entitas anaknya juga availability of funds. The Company and its
menerapkan manajemen risiko likuiditas yang subsidiaries also implements prudent liquidity
berhati-hati mempertahankan saldo kas yang risk management to maintain sufficient cash
cukup yang berasal dari penagihan hasil balances arising from revenue collection,
penjualan dan menempatkan kelebihan dana places the excess cash in lowrisk financial
kas dalam instrumen keuangan dengan tingkat instruments that provide adequate returns,
risiko yang rendah namun memberikan imbal and pay close attention to the reputation and
hasil yang memadai serta mempertahankan credibility financial institutions.
reputasi dan kredibilitas lembaga keuangan.
Page 69
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/58 Exhibit E/58
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
ii. Risiko Likuiditas (Lanjutan) ii. Liquidity Risk (Continued)
Perusahaan dan entitas anaknya menerapkan The Company and its subsidiaries applies
manajemen risiko likuiditas dengan liquidity risk management by establishing
menetapkan saldo kas yang memadai yang sufficient cash balances from collection of
berasal dari penagihan piutang konsumen dan customer’s receivables or other fund sources.
sumber pendanaan lainnya.
Tabel di bawah ini merupakan jadwal The table below represents the maturity
jatuh tempo liabilitas keuangan Perusahaan dan schedule of the Company and its subsidiaries
entitas anaknya berdasarkan pembayaran financial liabilities based on undiscounted
kontraktual yang tidak didiskontokan pada contractual payments as of 30 September 2023
tanggal 30 September 2023 dan 31 Desember and 31 December 2022.
2022.
30 September 2023 / 30 September 2023
Jumlah Arus kas
tercatat/ kontraktual/ Kurang dari
Carrying Contractual 1 tahun/ 1 - 3 tahun/ > 3 tahun/
Amount cash flow Less than 1 year 1 - 3 years > 3 years
Liabilitas Liabilities
Pinjaman bank jangka
pendek 127.915.262.279 138.148.483.261 138.148.483.261 - - Short-term bank loans
Utang usaha - Pihak ketiga 74.225.427.885 74.225.427.885 74.225.427.885 - - Trade payables - Third parties
Utang non-usaha - Pihak ketiga 20.514.082.663 20.514.082.663 20.514.082.663 - - Non-trade payable - Third parties
Beban akrual 42.556.706.072 42.556.706.072 42.556.706.072 - - Accruals
Utang bank 53.482.851.828 75.813.920.164 23.891.067.851 33.146.953.600 18.775.898.713 Bank loans
Liabilitas sewa 11.466.539.770 11.466.539.770 6.136.829.459 5.329.710.311 - Lease liabilities
Utang obligasi 794.950.000.000 944.458.333.333 71.750.000.000 437.875.000.000 434.833.333.333 Bonds payable
Jumlah 1.125.110.870.497 1.307.183.493.148 377.222.597.191 476.351.663.911 453.609.232.046 Total
31 Desember 2022 / 31 December 2022
Jumlah Arus kas
tercatat/ kontraktual/ Kurang dari
Carrying Contractual 1 tahun/ 1 - 3 tahun/ > 3 tahun/
Amount cash flow Less than 1 year 1 - 3 years > 3 years
Liabilitas Liabilities
Pinjaman bank jangka
pendek 137.429.090.053 137.429.090.053 137.429.090.053 - - Short-term bank loans
Utang usaha - Pihak ketiga 68.693.525.517 68.693.525.517 68.693.525.517 - - Trade payables - Third parties
Utang non-usaha - Pihak ketiga 14.830.003.491 14.830.003.491 14.830.003.491 - - Non-trade payable - Third parties
Beban akrual 50.443.917.303 50.443.917.303 50.443.917.303 - - Accruals
Utang bank 62.975.492.296 104.065.989.016 18.038.152.272 15.485.092.258 70.542.744.485 Bank loans
Liabilitas sewa 13.883.045.261 13.883.045.261 5.675.725.146 8.207.320.115 - Lease liabilities
Utang obligasi 695.750.400.000 1.095.277.233.701 66.096.288.000 151.626.537.079 695.750.400.000 Bonds payable
Jumlah 1.044.005.473.921 1.484.622.804.341 361.206.701.782 175.318.949.453 766.293.144.485 Total
Page 70
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/59 Exhibit E/59
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
a. Tujuan dan Kebijakan Manajemen Risiko a. Financial Risk Management Objectives and
Keuangan (Lanjutan) Policies (Continued)
iii. Risiko Mata Uang Asing iii. Foreign Currency Risk
Risiko mata uang asing adalah risiko nilai wajar Foreign currency risk is the risk that the fair
arus kas masa depan yang berfluktuasi karena value of future cash flows of a financial
perubahan kurs pertukaran mata uang asing. instrument will fluctuate because of changes in
foreign exchanges rate.
Mata uang pelaporan adalah Rupiah. Kinerja The reporting currency is Rupiah. The Company
keuangan Perusahaan dan entitas anaknya and its subsidiaries financial performance is
dipengaruhi oleh fluktuasi dalam nilai tukar influenced by the fluctuation in the exchange
mata uang USD, EUR, dan SGD. Hal ini rate between USD, EUR, and SGD. The Company
dikarenakan Perusahaan dan entitas anaknya and its subsidiaries purchases medical
membeli alat-alat kesehatan dan bahan equipment and packaging using foreign
pengemas dalam mata uang asing. currencies.
Perusahaan dan entitas anaknya akan The Company and its subsidiaries has exposure
menghadapi risiko mata uang asing jika to foreign currency risk if the revenue and
pendapatan dan pembelian Perusahaan dan purchases of the Company and its subsidiaries
entitas anaknya dalam mata uang asing tidak denominated in foreign currencies are not
seimbang dalam hal jumlah atau pemilihan evently matched in terms of quantity or
waktu. timing.
Saat ini, Perusahaan dan entitas anaknya tidak Currently, the Company and its subsidiaries
mengimplementasikan kebijakan formal does not implement any formal hedging policy
lindung nilai untuk laju pertukaran mata uang for foreign exchange exposure. The Company
asing. Untuk mengurangi risiko ini, Perusahaan and its subsidiaries plans for the proper buying
dan entitas anaknya merencanakan pembelian of foreign currencies for the import purchases,
mata uang asing yang cukup untuk pembelian intensive foreign currency monitoring and
produk impor, pemantauan mata uang asing proper timing in purchasing to reduce the
yang intensif serta perencanaan waktu foreign currency risk.
pembelian yang tepat.
iv. Risiko Tingkat Bunga iv. Interest Risk
Risiko tingkat bunga yang dihadapi Perusahaan The Company and its subsidiaries interest rate
dan entitas anaknya berasal dari utang bank. risk arise from bank loans.
Kebijakan manajemen dalam mengelola risiko Management’s policy to manage the interest
tingkat bunga ini dengan melakukan analisa rate risk by analyzing movements in interest
pergerakan suku bunga dan jika diperlukan rates and if needed enters into interest rate
melakukan transaksi interest rate swap. swaps in specific circumstances.
b. Risiko Manajemen Permodalan b. Capital Risk Management
Dalam mengelola permodalannya, Perusahaan dan In managing capital, the Company and its
entitas anaknya senantiasa mempertahankan subsidiaries safeguards its ability to continue as a
kelangsungan usaha serta memaksimalkan manfaat going concern and to maximize benefits to the
bagi pemegang saham dan pemangku kepentingan shareholders and other stakeholders.
lainnya.
Perusahaan dan entitas anaknya secara aktif dan The Company and its subsidiaries actively and
rutin menelaah dan mengelola permodalannya regularly reviews and manages its capital to ensure
untuk memastikan struktur modal dan the optimal capital structure and return to the
pengembalian yang optimal bagi pemegang saham, shareholders, taking into the consideration the
dengan mempertimbangkan efisiensi penggunaan efficiency of capital use based on operating cash
modal berdasarkan arus kas operasi dan belanja flow and capital expenditures and also
modal, serta mempertimbangkan kebutuhan modal consideration of future capital needs.
dimasa yang akan datang.
Page 71
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/60 Exhibit E/60
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
34. MANAJEMEN RISIKO KEUANGAN (Lanjutan) 34. FINANCIAL RISK MANAGEMENT (Continued)
b. Risiko Manajemen Permodalan (Lanjutan) b. Capital Risk Management (Continued)
Gearing ratio pada tanggal 30 September 2023 dan Gearing ratio as of 30 September 2023 and 31
31 Desember 2022 adalah sebagai berikut: December 2022 are as follows:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
Pinjaman 987.814.653.877 910.038.027.610 Debts
Dikurangi: Less:
Kas dan setara kas ( 121.767.704.115) ( 136.579.597.461) Cash and cash equivalents
Pinjaman - neto 866.046.949.762 773.458.430.149 Net debts
Ekuitas 396.854.213.728 442.357.487.241 Equity
Rasio pinjaman neto 2,18 1,75 Net debt to equity ratio
35. NILAI WAJAR INSTRUMEN KEUANGAN 35. FAIR VALUE OF FINANCIAL INSTRUMENTS
Nilai wajar aset dan liabilitas keuangan diestimasi untuk The fair value of financial assets and liabilities must
keperluan pengakuan dan pengukuran atau untuk be estimated for recognition and measurement or for
keperluan pengungkapan. disclosure purpose.
PSAK 68, “Pengakuan Nilai Wajar” mensyaratkan PSAK 68, “Fair Value Measurement” requires
pengungkapan atas pengukuran nilai wajar dengan disclosures of fair value measurements by level of the
tingkat hierarki nilai wajar sebagai berikut: following fair value measurement hierarchy:
• Pengukuran nilai wajar Tingkat 1 yang diperoleh • Level 1 fair value measurements are those derived
dari harga kuotasian (tidak disesuaikan) dalam from quoted prices (unadjusted) in active markets
pasar aktif untuk aset dan liabilitas yang identik; for identical assets or liabilities;
• Pengukuran nilai wajar Tingkat 2 yang diperoleh • Level 2 fair value measurements are those derived
dari input selain dari harga kuotasian yang from inputs other than quoted prices included
termasuk dalam Tingkat 1 yang dapat diobservasi within Level 1 that are observable for the asset
untuk aset dan liabilitas, baik secara langsung and liability, either directly (i.e. as prices) or
(misalnya harga) atau secara tidak langsung indirectly (i.e. derived from prices); and
(misalnya derivasi harga); dan
• Pengukuran nilai wajar Tingkat 3 yang diperoleh • Level 3 fair value measurements are those derived
dari teknik penilaian yang memasukkan input untuk from valuation techniques that include inputs for
aset dan liabilitas yang bukan berdasarkan data the asset and liability that are not based on
pasar yang dapat diobservasi (input yang tidak observable market data (unobservable inputs).
dapat diobservasi).
Page 72
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/61 Exhibit E/61
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
35. NILAI WAJAR INSTRUMEN KEUANGAN (Lanjutan) 35. FAIR VALUE OF FINANCIAL INSTRUMENTS (Continued)
Tabel berikut menyajikan nilai wajar, yang mendekati The following table presents their fair values, which
nilai tercatat aset dan liabilitas keuangan Perusahaan approximate the carrying values, of financial assets
dan entitas anaknya: and liabilities of the Company and its subsidiaries:
30 September 2023/ 31 Desember 2022/
30 September 2023 31 December 2022
ASET ASSETS
Kas dan setara kas 121.767.704.115 136.579.597.461 Cash and cash equivalents
Piutang usaha - Pihak ketiga 192.232.007.499 148.947.620.771 Trade receivables - Third parties
Piutang non usaha - Pihak ketiga 7.626.290.226 2.807.430.175 Non-trade receivables - Third parties
Jumlah 321.626.001.840 288.334.648.407 Total
LIABILITAS LIABILITIES
Pinjaman bank jangka pendek 127.915.262.279 137.429.090.053 Short-term bank loans
Utang usaha - Pihak ketiga 74.225.427.885 68.693.525.517 Trade payables - Third parties
Utang non-usaha - Pihak ketiga 20.514.082.663 14.830.003.491 Non-trade payables - Third parties
Beban akrual 42.556.706.072 50.443.917.303 Accruals
Utang bank jangka panjang 11.466.539.770 62.975.492.296 Long-term bank loans
Liabilitas sewa 53.482.851.828 13.883.045.261 Lease liabilities
Utang obligasi 794.950.000.000 695.750.400.000 Bonds payables
Jumlah 1.125.110.870.497 1.044.005.473.921 Total
36. PERIKATAN PENTING 36. SIGNIFICANT COMMITMENTS
a. Perusahaan telah menandatangani Perjanjian a. The Company has signed a Cooperation Agreement
Kerjasama Distribusi Produk Promoted pada tanggal for the Distribution of Promoted Products on
2 Januari 2020 dengan PT Antarmitra Sembada. 2 January 2020 with PT Antarmitra Sembada.
Terkait penunjukan PT Antarmitra Sembada untuk Regarding the appointment of PT Antarmitra
mendistribusikan produk-produk Perusahaan di Sembada to distribute the Company's products
seluruh wilayah Indonesia, sebagaimana telah diubah throughout Indonesia, as amended several times,
beberapa kali terakhir dengan Perubahan Perjanjian most recently by Amendments to the Cooperation
Kerjasama Distribusi Produk Promoted Agreement for Promoted Product Distribution
No. 153/PYFA-AMS/XII/2021 tanggal 31 Desember No. 153/PYFA-AMS/XII/2021 dated 31 December
2021. 2021.
b. Perusahaan telah menandatangani Perjanjian Jasa b. The Company has signed the Marketing
Pemasaran dan Promosi No. 041/PYFA-MHI/IV/2022 and Promotion Services Agreement
pada tanggal 4 April 2022 dengan PT Mundipharma No. 041/PYFA-MHI/IV/2022 on 4 April 2022 with
Healthcare Indonesia terkait penunjukan Perusahaan PT Mundipharma Healthcare Indonesia regarding the
sebagai mitra eksklusif untuk pemasaran produk- appointment of the Company as the exclusive
produk Betadine dengan rumah sakit, institusi partner for marketing Betadine products with
kesehatan masyarakat dan/atau klinik kesehatan hospitals, public health institutions and/or other
lainnya di Indonesia. health clinics in Indonesia.
c. Perusahaan telah menandatangani Marketing and c. The Company has signed Marketing and Distribution
Distribution Agreement No. 029/PYFA-MERZ/II/2022 Agreement No. 029/PYFA-MERZ/II/2022 on
pada tanggal 22 Februari 2022 dengan Merz 22 February 2022 with Merz Therapeutics GmbH
Therapeutics GmbH terkait penunjukan Perusahaan regarding the appointment of the Company as the
sebagai distributor eksklusif di Indonesia untuk exclusive distributor in Indonesia for Merz
produk-produk Merz Therapeutics GmbH dan Therapeutics GmbH products and its affiliates.
afiliasinya.
d. Di tahun 2023, Perusahaan dan entitas anaknya telah d. In 2023, The Company and its subsidiary, has appoint
menunjuk PT Penta Valent Tbk untuk of PT Penta Valent Tbk to distribute the Company's
mendistribusikan produk-produk Perusahaan dan products throughout Indonesia.
entitas anaknya di seluruh wilayah Indonesia.
Page 73
These Interim Consolidated Financial Statements are originally
issued in Indonesian language
Ekshibit E/62 Exhibit E/62
PT PYRIDAM FARMA Tbk DAN ENTITAS ANAKNYA PT PYRIDAM FARMA Tbk AND ITS SUBSIDIARIES
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO INTERIM CONSOLIDATED FINANCIAL
INTERIM UNTUK PERIODE SEMBILAN BULAN YANG STATEMENTS FOR THE NINE MONTHS PERIOD ENDED
BERAKHIR PADA 30 SEPTEMBER 2023 (TIDAK DIAUDIT) 30 SEPTEMBER 2023 (UNAUDITED)
(Dinyatakan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
37. LABA PER SAHAM DASAR 37. BASIC EARNINGS PER SHARE
30 September 2023/ 30 September 2022/
30 September 2023 30 September 2022
(Rugi) laba bersih untuk perhitungan Net (loss) income for the computation
laba per saham dasar ( 45.496.606.994) 288.756.940.781 of basic earnings per share
Rata-rata tertimbang saham 535.080.000 535.080.000 Weighted average number of share
Laba per saham dasar ( 85,03) 539,65 Basic earnings per share
Names mentioned 0 people and organisations named in the text · linked when the evidence is strong
The name pass has not read this document yet.
Extraction attempts how the parser did, and what it refused
Nothing structured was extracted from this document — the attempts below say why.
No extraction attempted yet.