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Financial statement Text extracted NICL

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Page 1
Nomor Surat                      172/PAM-Mineral/JKT/Corsec/X/2023
Nama Emiten                      PT PAM Mineral Tbk
Kode Emiten                      NICL
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No       Nama          Kegiatan       Lokasi         Tahun          Status         Jumlah Aset         Satuan       Mata     Persentase
                         Usaha                       Komersil       Operasi                                          Uang        (%)
 1    PT Indrabakti   Pertambanga     Jakarta          2018        beroperasi      121.791.803.308      PENUH        IDR        99.05
      Mustika           n Mineral
                          Nikel




 Dokumen ini merupakan dokumen resmi PT PAM Mineral Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT PAM

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

Informasi umum                                                                General information
                                            30 September 2023
Nama entitas                         PT PAM Mineral Tbk                                         Entity name
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                         NICL                                                        Entity code
Nomor identifikasi entitas           AB042                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               B. Basic Materials                                                Sector
Subsektor                            B1. Basic Materials                                           Subsector
Industri                             B14. Metals & Minerals                                          Industry
Subindustri                          B146. Diversified Metals &                                 Subindustry
                                     Minerals
Informasi pemegang saham                                               Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                 Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                  Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         September 30, 2023                           Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                             Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
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                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                         Statement of financial position
                                    30 September 2023   31 December 2022
Aset                                                                                             Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                             Cash and cash
                                     101,928,163,215      95,501,124,834
                                                                                       equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                     195,916,421,936     194,005,329,353
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                          946,765,078        842,826,087
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar            29,274,392,358     13,050,980,387   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                     336,865,444,687     207,654,925,266
     lancar
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                        5,374,624,871       2,303,190,694
     lancar
     Jumlah aset lancar              670,305,812,145     513,358,376,621       Total current assets
   Aset tidak lancar                                                               Non-current assets
     Dana yang dibatasi                                                        Non-current restricted
     penggunaannya tidak               14,507,507,897     14,166,868,202                       funds
     lancar
     Aset keuangan tidak                                                     Non-current financial
     lancar                                                                                     assets
          Aset keuangan tidak                                                 Other non-current
                                     125,000,000,000
          lancar lainnya                                                        financial assets
     Aset pajak tangguhan              33,123,093,646     25,049,376,706        Deferred tax assets
     Aset tetap                                                                Property, plant, and
                                       31,146,242,392     23,905,686,165
                                                                                           equipment
       Properti pertambangan          57,564,497,170      24,394,088,778           Mining properties
       Jumlah aset tidak lancar      261,341,341,105      87,516,019,851 Total non-current assets
   Jumlah aset                       931,647,153,250     600,874,396,472                    Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                   Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                       26,097,133,311     22,006,530,281
              ketiga                                                             third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                                               7,365,004
              ketiga                                                             third parties
          Liabilitas keuangan                                             Other current financial
                                        2,074,121,024      1,305,882,347
          jangka pendek lainnya                                                          liabilities
          Beban akrual jangka                                                   Current accrued
                                       36,557,243,566     22,425,767,868
          pendek                                                                        expenses
          Utang pajak                  27,325,333,397     46,727,212,220          Taxes payable
          Liabilitas jangka                                              Current maturities of
          panjang yang jatuh                                               long-term liabilities
          tempo dalam satu
          tahun
              Liabilitas jangka                                             Current maturities
              panjang yang jatuh                                                 of consumer
Page 5
          tempo dalam satu                                          financing payables
                                 1,851,204,000
          tahun atas utang
          pembiayaan
          konsumen
      Jumlah liabilitas                                                    Total current
                                93,905,035,298    92,472,757,720
      jangka pendek                                                            liabilities
  Liabilitas jangka                                                   Non-current liabilities
  panjang
      Liabilitas jangka                                              Long-term liabilities
      panjang setelah                                                      net of current
      dikurangi bagian                                                         maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                                Long-term
          panjang atas utang                                        consumer financing
                                 2,776,806,000
          pembiayaan                                                         payables
          konsumen
      Kewajiban imbalan                                                         Long-term
      pasca kerja jangka        11,162,769,134    11,085,838,151         post-employment
      panjang                                                           benefit obligations
      Jumlah liabilitas                                                Total non-current
                                13,939,575,134    11,085,838,151
      jangka panjang                                                             liabilities
  Jumlah liabilitas            107,844,610,432   103,558,595,871              Total liabilities
Ekuitas                                                                                     Equity
  Ekuitas yang                                                         Equity attributable to
  diatribusikan kepada                                              equity owners of parent
  pemilik entitas induk                                                                   entity
      Saham biasa              212,712,898,140   193,250,321,140          Common stocks
      Tambahan modal                                                     Additional paid-in
                               426,117,142,474   153,649,135,477
      disetor                                                                        capital
      Cadangan lainnya           1,797,191,294      ( 2,860,317 )          Other reserves
      Komponen ekuitas                                               Other components of
                                 6,800,438,956     6,800,438,956
      lainnya                                                                        equity
      Saldo laba                                                      Retained earnings
      (akumulasi kerugian)                                                         (deficit)
          Saldo laba yang                                                 Appropriated
          telah ditentukan      15,000,000,000                       retained earnings
          penggunaannya
          Saldo laba yang                                              Unappropriated
          belum ditentukan     160,120,597,758   142,647,231,716     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                       attributable to equity
                               822,548,268,622   496,344,266,972
      pemilik entitas induk                                           owners of parent
                                                                                  entity
   Kepentingan                                                    Non-controlling interests
                                 1,254,274,196       971,533,629
   non-pengendali
   Jumlah ekuitas              823,802,542,818   497,315,800,601                  Total equity
Jumlah liabilitas dan                                                Total liabilities and equity
                               931,647,153,250   600,874,396,472
ekuitas
Page 6
[1312000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by nature - General Industry

Laporan laba rugi dan penghasilan                            Statement of profit or loss and other
komprehensif lain                                                        comprehensive income
                                      30 September 2023      30 September 2022
Penjualan dan pendapatan                                                                        Sales and revenue
                                       725,874,183,531        738,926,180,652
usaha
Beban kerjasama operasi              ( 584,938,221,058 )    ( 604,272,315,725 )        Joint operations expenses
Beban lainnya                          ( 56,052,613,489 )     ( 55,091,791,848 )                   Other expenses
Keuntungan (kerugian) lainnya              4,805,746,509          1,028,036,179              Other gains (losses)
Pendapatan keuangan                          596,027,226            676,510,146                    Finance income
Beban bunga dan keuangan                  ( 119,486,745 )        ( 105,056,270 )       Interest and finance costs
Jumlah laba (rugi) sebelum                                                          Total profit (loss) before tax
                                         90,165,635,974         81,161,563,134
pajak penghasilan
Pendapatan (beban) pajak              ( 28,240,338,881 )     ( 24,106,813,581 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                         61,925,297,093         57,054,749,553
yang dilanjutkan                                                                         continuing operations
Jumlah laba (rugi)                       61,925,297,093         57,054,749,553                 Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, setelah pajak                                                                                    after tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang tidak akan                                                         income that will not be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    setelah pajak                                                                               loss, after tax
        Pendapatan komprehensif                                                    Other comprehensive
        lainnya atas pengukuran                                                                  income for
        kembali kewajiban                 1,804,290,504              8,169,992 remeasurement of defined
        manfaat pasti, setelah                                                 benefit obligation, after tax
        pajak
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan                   1,804,290,504               8,169,992          that will not be
        direklasifikasi ke laba                                                  reclassified to profit or
        rugi, setelah pajak                                                                loss, after tax
    Jumlah pendapatan                                                           Total other comprehensive
    komprehensif lainnya,                 1,804,290,504               8,169,992            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif            63,729,587,597         57,062,919,545     Total comprehensive income
Laba (rugi) yang dapat                                                               Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
                                         61,646,795,419         56,853,996,914
    diatribusikan ke entitas induk                                                                  parent entity
    Laba (rugi) yang dapat                                                           Profit (loss) attributable to
    diatribusikan ke kepentingan            278,501,674            200,752,639        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                               Comprehensive income
dapat diatribusikan                                                                                 attributable to
    Laba rugi komprehensif yang                                                         Comprehensive income
    dapat diatribusikan ke entitas       63,446,847,030         56,862,098,815      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke                  282,740,567            200,820,730 attributable to non-controlling
    kepentingan non-pengendali                                                                       interests
Laba (rugi) per saham                                                                Earnings (loss) per share
    Laba per saham dasar                                                          Basic earnings per share
    diatribusikan kepada                                                               attributable to equity
Page 7
pemilik entitas induk                   owners of the parent entity
  Laba (rugi) per saham                 Basic earnings (loss) per
  dasar dari operasi yang   5.79   5.88   share from continuing
  dilanjutkan                                         operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                      Statement of changes in equity
                                                                                                                                            Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                     Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa       Tambahan modal disetor       Cadangan lainnya                                 ditentukan               ditentukan          diatribusikan kepada                                     Ekuitas
                                                                                                                       ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                              penggunaannya            penggunaannya              entitas induk
                                                                                                                     Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves                                                                                                        Non-controlling interests       Equity
                                                                                                                      equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian kembali   193,250,321,140        153,649,135,477              ( 2,860,317 )        6,800,438,956                                 142,647,231,716           496,344,266,972               971,533,629         497,315,800,601     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   193,250,321,140        153,649,135,477              ( 2,860,317 )        6,800,438,956                                 142,647,231,716           496,344,266,972               971,533,629         497,315,800,601           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                            61,646,795,419            61,646,795,419               278,501,674          61,925,297,093                                            Profit (loss)
  Pendapatan komprehensif lainnya                                                                  1,800,051,611                                                                                    1,800,051,611                 4,238,893           1,804,290,504                         Other comprehensive income
  Pembentukan cadangan umum                                                                                                                     15,000,000,000        ( 15,000,000,000 )                        0                                                                          Allocation for general reserves
  Distribusi dividen kas                                                                                                                                              ( 29,173,429,377 )        ( 29,173,429,377 )                                 ( 29,173,429,377 )                      Distributions of cash dividends
  Pelaksanaan waran                               19,462,577,000        272,468,006,997                                                                                                           291,930,583,997                                    291,930,583,997                                  Exercise of warrants
  Posisi ekuitas, akhir periode                  212,712,898,140        426,117,142,474            1,797,191,294          6,800,438,956         15,000,000,000          160,120,597,758           822,548,268,622             1,254,274,196          823,802,542,818                 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                         Statement of changes in equity
                                                                                                                                           Saldo laba yang belum      Ekuitas yang dapat
                                                                                                                    Komponen transaksi                                                            Kepentingan
                                                 Saham biasa       Tambahan modal disetor       Cadangan lainnya                                 ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                                      ekuitas lainnya                                                            non-pengendali
                                                                                                                                              penggunaannya              entitas induk
                                                                                                                    Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital    Other reserves                                                                               Non-controlling interests     Equity
                                                                                                                     equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian kembali   193,250,000,000        153,644,639,517            ( 13,662,852 )        6,800,438,956        ( 7,082,650,012 )         346,598,765,609                495,323,530        347,094,089,139 Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                   193,250,000,000        153,644,639,517            ( 13,662,852 )        6,800,438,956        ( 7,082,650,012 )         346,598,765,609                495,323,530        347,094,089,139       Equity position, beginning of the period
  Laba (rugi)                                                                                                                                   56,853,996,914           56,853,996,914                200,752,639         57,054,749,553                                      Profit (loss)
  Pendapatan komprehensif lainnya                                                                      8,101,901                                                              8,101,901                     68,091              8,169,992                     Other comprehensive income
  Penerbitan saham biasa                                 289,920                                                                                                                289,920                                           289,920                       Issuance of common stocks
  Posisi ekuitas, akhir periode                  193,250,289,920        153,644,639,517             ( 5,560,951 )        6,800,438,956          49,771,346,902          403,461,154,344                696,144,260        404,157,298,604              Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                 Cash flows from operating
                                                                                                  activities
   Penerimaan kas dari                                                               Cash receipts from
   aktivitas operasi                                                                 operating activities
       Penerimaan dari                                                        Receipts from customers
                                    797,695,916,853       729,797,346,847
       pelanggan
       Penerimaan kas lainnya                                                Other cash receipts from
                                       4,672,331,039          676,510,146
       dari aktivitas operasi                                                      operating activities
   Pembayaran kas dari                                                            Cash payments from
   aktivitas operasi                                                                operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 900,441,559,287 )   ( 642,633,337,291 )      goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                   ( 37,979,395,635 )    ( 23,139,119,484 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                   ( 68,762,805,608 )    ( 45,889,523,644 )
       untuk beban operasi                                                          operating activities
   Pembayaran pajak                                                                Payments for corporate
                                   ( 40,639,475,750 )      ( 9,859,782,512 )
   penghasilan badan                                                                            income tax
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas           407,865,243             922,979,909       from operating activities
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                  ( 245,047,123,143 )        9,884,073,971
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                        370,000,000
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                    ( 9,633,100,451 )     ( 2,667,673,005 )
   aset tetap                                                               property, plant and equipment
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                    ( 9,263,100,451 )     ( 2,667,673,005 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Pembayaran liabilitas sewa                                                 Payments of finance lease
                                    ( 2,027,963,648 )
   pembiayaan                                                                                   liabilities
   Penerimaan dari penerbitan                                                 Proceeds from issuance of
                                     19,462,577,000                289,920
   saham biasa                                                                           common stocks
   Penerimaan dari penerbitan                                               Proceeds from issuing other
                                    272,476,078,000
   instrumen ekuitas lainnya                                                          equity instruments
   Pembayaran dividen dari                                                 Dividends paid from financing
                                   ( 29,173,429,377 )
   aktivitas pendanaan                                                                          activities
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                    260,737,261,975                289,920
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                Total net increase (decrease)
                                       6,427,038,381         7,216,690,886
bersih kas dan setara kas                                                  in cash and cash equivalents
Kas dan setara kas arus kas,                                              Cash and cash equivalents cash
                                     95,501,124,834        98,880,106,380
awal periode                                                                 flows, beginning of the period
Page 11
Kas dan setara kas arus kas,   101,928,163,215   106,096,797,266     Cash and cash equivalents
akhir periode                                                      cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                           Significant accounting policies
                                                                  30 September 2023
Dasar penyusunan laporan keuangan     Catatan 2 hal 13-14                             Basis of preparation of consolidated financial
konsolidasian                                                                                                           statements




Prinsip-prinsip konsolidasi           Catatan 2 hal 15-16                                               Principles of consolidation




Kas dan setara kas                    Catatan 2 hal 22                                                  Cash and cash equivalents




Piutang usaha dan piutang lain-lain   Catatan 2 hal 22-23                                              Trade and other receivables




Persediaan                            Catatan 2 hal 23                                                                  Inventories




Aset tetap                            Catatan 2 hal 23-24                                                              Fixed assets




Penurunan nilai aset nonkeuangan      Catatan 2 hal 27                                          Impairment of non-financial assets
Page 13
Utang usaha dan liabilitas lain-lain   Catatan 2 hal 27      Trade payables and other liabilities




Pengakuan pendapatan dan beban         Catatan 2 hal 32-33   Revenue and expense recognition




Transaksi dengan pihak berelasi        Catatan 2 hal 17        Transactions with related parties




Pajak penghasilan                      Catatan 2 hal 31-32                         Income taxes




Imbalan kerja karyawan                 Catatan 2 hal 29-31                   Employee benefits




Laba per saham                         Catatan 2 hal 33                      Earnings per share




Dividen                                Catatan 21                                     Dividends
Page 14
Kombinasi bisnis                            Catatan 2 hal 16-17                       Business combination




Penentuan nilai wajar                       Catatan 2 hal 21-22                   Determination of fair value




Transaksi dan saldo dalam mata uang asing   Catatan 2 hal 17      Foreign currency transactions and balances




Aset eksplorasi dan evaluasi                Catatan 2 hal 24-25            Exploration and evaluation assets




Modal saham                                 Catatan 18                                         Share capital




Biaya emisi efek ekuitas                    Catatan 2 hal 32-33                         Stock issuance cost




Instrumen keuangan                          Catatan 2 hal 17-21                        Financial instruments
Page 15
Penerapan standar akuntansi baru   Catatan 2 hal 14-15   Adoption of new accounting standards




Utang pembiayaan konsumen          Catatan 16                    Consumer financing liabilities
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                   Property, plant, and equipment
                                                       Aset tetap, awal periode     Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and      Addition in property, plant,    Disposals in property,     Property, plant, and
                                                      equipment, beginning period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Bangunan dan                                                                                                                                   Building and leasehold    Carrying amount, gross
                         fasilitasnya, dimiliki                 8,000,290,242                   130,000,000                                           8,130,290,242       improvement, directly
                         langsung                                                                                                                                                         owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                                7,690,420,106                    97,122,780                                          7,787,542,886
                         dimiliki langsung                                                                                                                                       directly owned
                         Alat berat, dimiliki                                                                                                                       Heavy equipment, directly
                                                              40,456,160,645                 7,983,782,000               ( 450,276,606 )            47,989,666,039
                         langsung                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                              11,339,028,668                 1,422,195,671                                          12,761,224,339
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Lainnya, dimiliki langsung           39,704,619,439                                                                        39,704,619,439      Others, directly owned
                         Dimiliki langsung                   107,190,519,100                 9,633,100,451               ( 450,276,606 )           116,373,342,945              Directly owned
                         Bangunan, aset hak guna                 387,000,000                 1,632,380,977                                           2,019,380,977 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                  Motor vehicle, rights of use
                                                                1,918,824,858                1,163,821,348             ( 1,362,932,799 )             1,719,713,407
                         hak guna                                                                                                                                                         assets
                         Aset hak guna                          2,305,824,858                2,796,202,325             ( 1,362,932,799 )             3,739,094,384         Right of use assets
                         Aset tetap                                                                                                                                       Property, plant, and
                                                             109,496,343,958                12,429,302,776             ( 1,813,209,405 )           120,112,437,329
                                                                                                                                                                                     equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                   Building and leasehold          Carrying amount,
                         fasilitasnya, dimiliki                 3,375,311,587                   509,526,968                                          3,884,838,555        improvement, directly accumulated depreciation
                         langsung                                                                                                                                                         owned
                         Mesin dan peralatan,                                                                                                                       Machinery and equipment,
                                                                4,996,114,954                   323,534,590                                          5,319,649,544
                         dimiliki langsung                                                                                                                                       directly owned
                         Alat berat, dimiliki                                                                                                                       Heavy equipment, directly
                                                              39,788,610,070                 1,080,542,794               ( 229,828,684 )            40,639,324,180
                         langsung                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                4,579,572,633                   760,064,233                                          5,339,636,866
                         kantor, dimiliki langsung                                                                                                                  equipment, directly owned
                         Lainnya, dimiliki langsung           31,763,521,653                   255,700,985                                          32,918,222,638      Others, directly owned
                         Dimiliki langsung                    84,503,130,897                 2,929,369,570               ( 229,828,684 )            87,202,671,783              Directly owned
                         Bangunan, aset hak guna                  73,000,002                   494,230,987                                             567,230,989 Building, right of use assets
                         Kendaraan bermotor, aset                                                                                                                  Motor vehicle, rights of use
                                                                1,014,526,894                1,544,698,070             ( 1,362,932,799 )             1,196,292,165
                         hak guna                                                                                                                                                         assets
Page 17
                  Aset hak guna    1,087,526,896   2,038,929,057   ( 1,362,932,799 )    1,763,523,154   Right of use assets
                  Aset tetap                                                                            Property, plant, and
                                  85,590,657,793   4,968,298,627   ( 1,592,761,483 )   88,966,194,937
                                                                                                                 equipment
Nilai perolehan   Aset tetap                                                                            Property, plant, and   Carrying amount
                                  23,905,686,165                                       31,146,242,392
                                                                                                                 equipment
Page 18
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                                                                     Pengurangan aset        Reklasifikasi aset
                                                Aset tetap, awal periode   Penambahan aset tetap                                                        Aset tetap, akhir periode
                                                                                                          tetap                     tetap
                                                  Property, plant, and                                                       Reclassifications of
                                                                            Addition in property,   Disposals in property,                                Property, plant, and
                                                 equipment, beginning                                                        property, plant, and
                                                                            plant, and equipment    plant, and equipment                                 equipment, end period
                                                        period                                                                   equipment
Nilai perolehan, kotor Bangunan dan                                                                                                                                                 Building and leasehold Carrying amount, gross
                       fasilitasnya, dimiliki          7,723,680,742               276,609,500                                                                  8,000,290,242        improvement, directly
                       langsung                                                                                                                                                                      owned
                       Mesin dan peralatan,                                                                                                                                                 Machinery and
                       dimiliki langsung               7,690,420,106                                                                                            7,690,420,106           equipment, directly
                                                                                                                                                                                                     owned
                       Alat berat, dimiliki                                                                                                                                              Heavy equipment,
                                                      39,249,548,859               515,758,059                                     690,853,727                40,456,160,645
                       langsung                                                                                                                                                             directly owned
                       Perabot dan peralatan                                                                                                                                           Furniture and office
                       kantor, dimiliki                7,471,218,863             3,867,809,805                                                                11,339,028,668            equipment, directly
                       langsung                                                                                                                                                                      owned
                       Kendaraan bermotor,                                                                                                                                           Motor vehicle, directly
                                                         690,853,727                                                           ( 690,853,727 )
                       dimiliki langsung                                                                                                                                                             owned
                       Lainnya, dimiliki                                                                                                                                            Others, directly owned
                                                      39,464,569,739               240,049,700                                                                39,704,619,439
                       langsung
                       Dimiliki langsung            102,290,292,036              4,900,227,064                                                      0        107,190,519,100               Directly owned
                       Bangunan, aset hak                                                                                                                                             Building, right of use
                                                       1,764,499,533               387,000,000        ( 1,764,499,533 )                                           387,000,000
                       guna                                                                                                                                                                          assets
                       Kendaraan bermotor,                                                                                                                                          Motor vehicle, rights of
                                                       1,539,967,709             1,387,769,202        ( 1,008,912,053 )                                         1,918,824,858
                       aset hak guna                                                                                                                                                             use assets
                       Aset hak guna                   3,304,467,242             1,774,769,202        ( 2,773,411,586 )                                         2,305,824,858         Right of use assets
                       Aset tetap                                                                                                                                                    Property, plant, and
                                                    105,594,759,278              6,674,996,266        ( 2,773,411,586 )                                      109,496,343,958
                                                                                                                                                                                                equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                   Building and leasehold      Carrying amount,
                     fasilitasnya, dimiliki            2,746,112,143               629,199,444                                                                  3,375,311,587        improvement, directly          accumulated
                     langsung                                                                                                                                                                        owned           depreciation
                     Mesin dan peralatan,                                                                                                                                                   Machinery and
                     dimiliki langsung                 4,584,774,796               411,340,158                                                                  4,996,114,954           equipment, directly
                                                                                                                                                                                                     owned
                       Alat berat, dimiliki                                                                                                                                              Heavy equipment,
Page 19
                  langsung                38,990,931,473    181,966,596                                          39,788,610,070           directly owned
                  Perabot dan peralatan                                                                                             Furniture and office
                  kantor, dimiliki         3,398,468,650   1,181,103,983                                          4,579,572,633      equipment, directly
                  langsung                                                                                                                         owned
                  Kendaraan bermotor,                                                                                             Motor vehicle, directly
                                            615,712,001     615,712,001                        ( 615,712,001 )
                  dimiliki langsung                                                                                                                owned
                  Lainnya, dimiliki                                                                                               Others, directly owned
                                          31,328,979,820    434,541,833                                          31,763,521,653
                  langsung
                  Dimiliki langsung       81,664,978,883   3,453,864,015                       ( 615,712,001 )   84,503,130,897          Directly owned
                  Bangunan, aset hak                                                                                                Building, right of use
                                            889,276,594     948,222,941    ( 1,764,499,533 )                        73,000,002
                  guna                                                                                                                             assets
                  Kendaraan bermotor,                                                                                             Motor vehicle, rights of
                                            750,282,631    1,273,156,316   ( 1,008,912,053 )                      1,014,526,894
                  aset hak guna                                                                                                                use assets
                  Aset hak guna            1,639,559,225   2,221,379,257   ( 2,773,411,586 )                      1,087,526,896    Right of use assets
                  Aset tetap                                                                                                       Property, plant, and
                                          83,304,538,108   5,675,243,272   ( 2,773,411,586 )   ( 615,712,001 )   85,590,657,793
                                                                                                                                              equipment
Nilai perolehan   Aset tetap                                                                                                       Property, plant, and      Carrying amount
                                          22,290,221,170                                                         23,905,686,165
                                                                                                                                              equipment
Page 20
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                        Disclosure
                                                                                30 September 2023
Pengungkapan catatan atas aset tetap   Aset tetap pada awalnya dinyatakan sebesar harga perolehan. Setelah pengukuran awal, aset tetap   Disclosure of notes for property, plant and
                                       diukur dengan model biaya dicatat pada harga perolehan dikurangi akumulasi penyusutan dan                                         equipment
                                       kerugian penurunan nilai. Aset tetap, kecuali tanah, disusutkan dengan menggunakan metode garis
                                       lurus berdasarkan taksiran masa manfaat ekonomis aset tetap.
Page 21
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                        Notes for revenue by parties
pihak

                                       30 September 30 September
                                           2023         2022

                                         Penjualan dan        Penjualan dan
                      Nama pihak
                                       pendapatan usaha     pendapatan usaha
                       Party name       Sales and revenue    Sales and revenue
Pihak ketiga 1       PT KYARA                                                         Third party 1
                                         283,444,370,713      319,543,358,310
                     SUKSES MANDIRI
Pihak ketiga 2       PT INDONESIA                                                     Third party 2
                     RUIPU NICKEL
                                                              165,728,176,324
                     AND CHROME
                     ALLOY
Pihak ketiga 3       PT INDONESIA                                                     Third party 3
                     GUANG CHING
                     NICKEL AND                               118,478,056,238
                     STAINLESS STEEL
                     INDUSTRY
Pihak ketiga 4       PT TSINGKUN                                                      Third party 4
                                         218,146,045,518       89,300,272,088
                     DUA DELAPAN
Pihak ketiga 5       PT ZHAO HUI                                                      Third party 5
                                          91,012,909,229
                     NICKEL
Pihak ketiga 6       PT GLOBAL                                                        Third party 6
                                          70,992,338,848
                     METAL TRADING
Pihak ketiga 7       PT SULAWESI                                                      Third party 7
                     MINING               59,332,936,478       17,352,662,348
                     INDONESIA
Pihak ketiga 8       PT HENGSHENG                                                     Third party 8
                     NEW ENERGY
                                            2,945,582,745
                     MATERIAL
                     INDONESIA
Pihak ketiga 9       PT INDONESIA                                                     Third party 9
                     TSINGSHAN                                   5,662,997,229
                     STAINLESS STEEL
Pihak ketiga 10      PT HUAYUE                                                       Third party 10
                                                               17,926,851,700
                     NICKEL COBALT
Pihak ketiga lainnya PT WALSIN                                                   Other third parties
                     NICKEL
                                                                 4,933,806,415
                     INDUSTRIAL
                     INDONESIA
Pihak ketiga                             725,874,183,531      738,926,180,652        Third parties
Tipe pihak                               725,874,183,531      738,926,180,652      Type of parties
Page 22
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 23
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                           Notes for revenue by type

                                              30 September         30 September
                                                  2023                 2022

                         Nama produk            Penjualan dan        Penjualan dan
                          atau jasa           pendapatan usaha     pendapatan usaha
                         Service or product
                                               Sales and revenue    Sales and revenue
                               name
Pendapatan dari produk                                                                  Product revenue 1
                                                725,874,183,531      738,926,180,652
1
Pendapatan dari                                                                         Product revenue
                                                725,874,183,531      738,926,180,652
produk
Tipe pendapatan                                 725,874,183,531      738,926,180,652     Type of revenue
Page 24
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

Catatan untuk pendapatan lebih dari 10%                       Note for revenue with value
                                                                           more than 10%

                                        30 September 30 September
                                            2023         2022

                                          Penjualan dan        Penjualan dan
                          Nama pihak
                                        pendapatan usaha     pendapatan usaha
                           Party name    Sales and revenue    Sales and revenue
Pihak 1                 PT KYARA                                                            Party 1
                        SUKSES            283,444,370,713      319,543,358,310
                        MANDIRI
Pihak 2                 PT INDONESIA                                                        Party 2
                        RUIPU NICKEL
                                                               165,728,176,324
                        AND CHROME
                        ALLOY
Pihak 3                 PT INDONESIA                                                        Party 3
                        GUANG CHING
                        NICKEL AND
                                                               118,478,056,238
                        STAINLESS
                        STEEL
                        INDUSTRY
Pihak 4                 PT TSINGKUN                                                         Party 4
                                          218,146,045,518       89,300,272,088
                        DUA DELAPAN
Pihak 5                 PT ZHAO HUI                                                         Party 5
                                           91,012,909,229
                        NICKEL
Pihak 6                 LAIN LAIN         133,270,858,071       45,876,317,692              Party 6
Pihak dengan                                                                   Party with revenue
pendapatan lebih dari                     725,874,183,531      738,926,180,652     more than 10%
10%
Page 25
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                                   Trade receivables by currency

                                               30 September 2023                                                     31 December 2022

                                                           Penyisihan                                                           Penyisihan
                             Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                         piutang usaha                                                        piutang usaha
                                                          Allowance for                                                        Allowance for
                            Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                           receivables                                                          receivables
Pihak ketiga   IDR              195,916,421,936                                                      194,005,329,353                                                                 IDR   Third party
               Mata uang        195,916,421,936                              195,916,421,936         194,005,329,353                              194,005,329,353               Currency
Page 26
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                             Trade receivables by aging

                                                    30 September 2023                                                     31 December 2022

                                                                Penyisihan                                                           Penyisihan
                                  Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                              piutang usaha                                                        piutang usaha
                                                               Allowance for                                                        Allowance for
                                 Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                receivables                                                          receivables
Belum jatuh tempo Umur                70,482,987,662                                                       15,830,554,798                                                             Aging   Not yet due
Telah jatuh tempo 1 - 30 hari        125,433,434,274                                                      170,984,575,955                                                       1 - 30 days     Overdue
                  31 - 60 hari                                                                              7,190,198,600                                                      31 - 60 days
                  Umur               125,433,434,274                                                      178,174,774,555                                                            Aging
Jatuh tempo       Umur               195,916,421,936                              195,916,421,936         194,005,329,353                              194,005,329,353               Aging    Due status
Page 27
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                                   Trade receivables by list of counterparty

                                                                  30 September 2023                                                  31 December 2022

                                                                              Penyisihan                                                         Penyisihan
                                 Nama pihak,
                                                 Piutang usaha, kotor      penurunan nilai      Piutang usaha       Piutang usaha, kotor      penurunan nilai         Piutang usaha
                                piutang usaha
                                                                            piutang usaha                                                      piutang usaha
                                Counterparty                                 Allowance for                                                      Allowance for
                                name, trade     Trade receivables, gross     impairment of     Trade receivables   Trade receivables, gross     impairment of        Trade receivables
                                 receivables                               trade receivables                                                  trade receivables
Pihak ketiga   Pihak 1         PT KYARA                                                                                                                                                  Rank 1, counterparty   Third party
                               SUKSES              108,276,858,979                                                    194,005,329,353
                               MANDIRI
               Pihak 2         PT GLOBAL                                                                                                                                                 Rank 2, counterparty
                               METAL                 32,124,416,264
                               TRADING
               Pihak 3         PT ZHAO HUI                                                                                                                                               Rank 3, counterparty
                                                     55,515,146,693
                               NICKEL
               Rincian pihak                                                                                                                                                                         List of
                                                   195,916,421,936                             195,916,421,936        194,005,329,353                                194,005,329,353
                                                                                                                                                                                               counterparty
Page 28
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 29
[1630000] Notes to the financial statements - Inventories - General Industry
Page 30
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 31
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                       Trade payables by currency

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Pihak ketiga              IDR                                26,097,133,311       22,006,530,281        IDR                Third party
                          Mata uang                          26,097,133,311       22,006,530,281   Currency
Page 32
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                            Trade payables by aging

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Belum jatuh tempo         Umur                               20,332,136,550       21,762,591,275                Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         5,112,418,760          116,695,875          1 - 30 days                    Overdue
                          31 - 60 hari                          652,578,001                              31 - 60 days
                          Lebih dari 90 hari                                         127,243,131   More than 90 days
                          Umur                                5,764,996,761          243,939,006               Aging
Jatuh tempo               Umur                               26,097,133,311       22,006,530,281               Aging                    Due status
Page 33
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak                                                                       Trade payables by list of counterparty

                                                                         30 September          31 December
                                                                             2023                  2022

                                              Nama pihak, utang usaha      Utang usaha           Utang usaha
                                              Counterparty name, trade
                                                                           Trade payables       Trade payables
                                                     payables
Pihak ketiga          Pihak 1                PT HILCONJAYA                                                            Rank 1, counterparty        Third party
                                                                              16,496,378,717       17,533,425,268
                                             SAKTI TBK
                      Pihak 2                PT PELAYARAN                                                             Rank 2, counterparty
                                                                               8,675,255,614        2,908,093,582
                                             MERAH PUTIH
                      Pihak 3                PT ANUGERAH SAKTI                                                        Rank 3, counterparty
                                                                                                    1,085,000,000
                                             KONSTRUKSI UTAMA
                      Pihak 4                PT CARSURIN TBK                     194,194,930                         Rank 4, counterparty
                      Pihak 5                LAIN LAIN                           731,304,050          480,011,431    Rank 5, counterparty
                      Rincian pihak                                           26,097,133,311       22,006,530,281    List of counterparty
Page 34
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 35
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                       Cost of good sold
                                30 September 2023   30 September 2022
Beban jasa                       127,542,607,744     141,381,663,118                      Service Cost
Royalti kepada pemerintah         69,766,946,527      81,241,891,772          Royalties to government
Pengangkutan dan bongkar muat     83,106,496,276      77,702,323,521       Freight and handling costs
Biaya pelaksanaan proyek          53,864,212,871      70,677,050,000     Project implementation costs
Subkontraktor                    207,851,413,397     201,719,244,209                     Subcontractor
Upah, tenaga kerja langsung       20,689,587,754      13,936,851,280           Wages and direct labor
Amortisasi                         5,047,210,608                                          Amortization
Depresiasi                           800,151,979                                          Depreciation
Beban bahan bakar                  4,309,362,264       6,081,834,080                    Fuel expenses
Biaya pabrikasi lainya            11,960,231,638      11,531,457,745    Other manufacturing overhead
Jumlah biaya produksi            584,938,221,058     604,272,315,725           Total production cost
Harga pokok produksi             584,938,221,058     604,272,315,725    Cost of goods manufactured
Beban pokok penjualan dan                                                 Cost of sales and revenue
                                 584,938,221,058     604,272,315,725
pendapatan
Page 36
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 37
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 38
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 39
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 40
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 41
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 42
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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