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Financial statement Text extracted GPSO

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Page 1
Nomor Surat                      0001
Nama Emiten                      PT Geoprima Solusi Tbk
Kode Emiten                      GPSO
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 :




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

                         Geoprima Solusi 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 Geoprima Solusi 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                           GPSO                                                          Entity code
Nomor identifikasi entitas             AB047                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 C. Industrials                                                      Sector
Subsektor                              C1. Industrial Goods                                            Subsector
Industri                               C14. Machinery                                                    Industry
Subindustri                            C143. Industrial Machinery &                                 Subindustry
                                       Components
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
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 tunggal / Single 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              5                                                  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
Page 3
                                                                                   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
                                          916,208,812      6,010,509,438
                                                                                        equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                        3,832,450,507      5,805,441,330
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                           92,300,000         22,200,000
          ketiga                                                                         parties
          Piutang lainnya pihak                                               Other receivables
                                        7,228,618,457      1,188,453,840
          berelasi                                                               related parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar            16,985,110,006     18,127,149,887   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                       11,224,777,490      3,637,046,527
     lancar
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                          123,492,023        114,483,859
     lancar
     Jumlah aset lancar                40,402,957,295     34,905,284,881     Total current assets
   Aset tidak lancar                                                              Non-current assets
     Aset pajak tangguhan               3,262,025,661      3,262,025,661        Deferred tax assets
     Aset tetap                                                                 Property, plant, and
                                       21,166,251,798     22,744,902,611
                                                                                         equipment
       Beban tangguhan                                                           Deferred charges
          Beban tangguhan                                                Other deferred charges
                                           41,628,750         41,628,750
          lainnya
       Aset takberwujud selain                                              Intangible assets other
                                           72,576,500        163,348,000
       goodwill                                                                        than goodwill
       Jumlah aset tidak lancar        24,542,482,709     26,211,905,022 Total non-current assets
   Jumlah aset                         64,945,440,004     61,117,189,903                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                           Trade payables
              Utang usaha pihak                                              Trade payables
                                        2,448,645,165      2,657,723,496
              ketiga                                                             third parties
          Utang lainnya                                                         Other payables
              Utang lainnya pihak                                            Other payables
                                          726,853,709      1,035,131,016
              ketiga                                                             third parties
              Utang lainnya pihak                                            Other payables
                                        1,313,485,410      1,183,685,410
              berelasi                                                        related parties
          Uang muka                                                         Current advances
          pelanggan jangka                                                     from customers
          pendek
              Uang muka                                                     Current advances
              pelanggan jangka                                                from customers
                                        7,291,750,000        305,748,500
              pendek pihak                                                        third parties
              ketiga
          Beban akrual jangka                                                    Current accrued
                                           43,465,977        105,428,077
          pendek                                                                       expenses
          Utang pajak                   1,605,173,647       1,454,982,869         Taxes payable
Page 5
      Jumlah liabilitas                                                      Total current
                               13,429,373,908       6,742,699,368
      jangka pendek                                                              liabilities
  Liabilitas jangka                                                     Non-current liabilities
  panjang
      Kewajiban imbalan                                                           Long-term
      pasca kerja jangka        4,180,569,711       4,180,569,711          post-employment
      panjang                                                             benefit obligations
      Jumlah liabilitas                                                  Total non-current
                                4,180,569,711       4,180,569,711
      jangka panjang                                                               liabilities
  Jumlah liabilitas            17,609,943,619      10,923,269,079               Total liabilities
Ekuitas                                                                                       Equity
  Ekuitas yang                                                           Equity attributable to
  diatribusikan kepada                                                equity owners of parent
  pemilik entitas induk                                                                     entity
      Saham biasa              33,337,055,150      33,337,055,150           Common stocks
      Tambahan modal                                                       Additional paid-in
                               15,898,758,600      15,898,758,600
      disetor                                                                          capital
      Cadangan pengukuran                                                         Reserve of
      kembali program                              ( 904,351,116 )      remeasurements of
      imbalan pasti                                                    defined benefit plans
      Komponen ekuitas                                                 Other components of
                               ( 904,351,116 )
      lainnya                                                                          equity
      Saldo laba                                                        Retained earnings
      (akumulasi kerugian)                                                           (deficit)
          Saldo laba yang                                                   Appropriated
          telah ditentukan      5,000,000,000       5,000,000,000      retained earnings
          penggunaannya
          Saldo laba yang                                                Unappropriated
          belum ditentukan    ( 5,995,966,249 )   ( 3,137,541,810 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                   Total equity
      diatribusikan kepada                                        attributable to equity
                               47,335,496,385      50,193,920,824
      pemilik entitas induk                                            owners of parent
                                                                                   entity
   Jumlah ekuitas              47,335,496,385      50,193,920,824               Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                               64,945,440,004      61,117,189,903
ekuitas
Page 6
[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - General Industry

Laporan laba rugi dan penghasilan                          Statement of profit or loss and other
komprehensif lain                                                      comprehensive income
                                    30 September 2023      30 September 2022
Penjualan dan pendapatan                                                                    Sales and revenue
                                        8,043,544,245          7,577,466,891
usaha
Beban pokok penjualan dan                                                           Cost of sales and revenue
                                     ( 3,739,695,421 )      ( 3,402,288,748 )
pendapatan
Jumlah laba bruto                       4,303,848,824          4,175,178,143                 Total gross profit
Beban penjualan                      ( 1,018,034,875 )        ( 382,627,455 )                  Selling expenses
Beban umum dan administrasi                                                        General and administrative
                                     ( 6,051,399,305 )      ( 4,547,514,087 )
                                                                                                       expenses
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                             7,553,479        ( 167,799,912 )
kurs mata uang asing                                                                    foreign exchange rates
Pendapatan lainnya                     ( 100,392,562 )           433,192,734                       Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                     ( 2,858,424,439 )        ( 489,570,577 )
pajak penghasilan
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                     ( 2,858,424,439 )        ( 489,570,577 )
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                   ( 2,858,424,439 )        ( 489,570,577 )               Total profit (loss)
Jumlah laba rugi komprehensif        ( 2,858,424,439 )        ( 489,570,577 )   Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                     ( 2,858,424,439 )        ( 489,570,577 )
   diatribusikan ke entitas induk                                                                parent entity
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                               attributable to
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke entitas    ( 2,858,424,439 )        ( 489,570,577 )    attributable to parent entity
   induk
Laba (rugi) per saham                                                               Earnings (loss) per share
   Laba per saham dasar                                                          Basic earnings per share
   diatribusikan kepada                                                               attributable to equity
   pemilik entitas induk                                                        owners of the parent entity
       Laba (rugi) per saham                                                    Basic earnings (loss) per
       dasar dari operasi yang                  ( 0.75 )               ( 0.99 )   share from continuing
       dilanjutkan                                                                             operations
Page 7
[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
                                                                      Tambahan modal            Komponen transaksi
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada        Ekuitas
                                                                          disetor                 ekuitas lainnya
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                        Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                        Balance before restatement at beginning of
                                                  33,333,330,000         15,883,858,000          ( 1,209,666,866 )          5,000,000,000         ( 3,227,857,572 )          49,779,663,562        49,779,663,562
                                                                                                                                                                                                                                                           period
  Penyesuaian                                                                                                                                                                                                                                      Adjustments
     Penyesuaian lainnya                               3,725,150             14,900,600               305,315,750                                       90,315,762              414,257,262            414,257,262                         Other adjustments
  Posisi ekuitas, awal periode                    33,337,055,150         15,898,758,600            ( 904,351,116 )          5,000,000,000         ( 3,137,541,810 )          50,193,920,824         50,193,920,824    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                     ( 2,858,424,439 )        ( 2,858,424,439 )      ( 2,858,424,439 )                                  Profit (loss)
  Posisi ekuitas, akhir periode                   33,337,055,150         15,898,758,600            ( 904,351,116 )          5,000,000,000         ( 5,995,966,249 )          47,335,496,385         47,335,496,385          Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                           Statement of changes in equity
                                                                                                                       Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Komponen transaksi
                                                 Saham biasa                                                                ditentukan               ditentukan          diatribusikan kepada      Ekuitas
                                                                          disetor                 ekuitas lainnya
                                                                                                                         penggunaannya            penggunaannya              entitas induk
                                                                                                Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                       Equity
                                                                                                 equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                      Balance before restatement at beginning of
                                                  25,000,000,000         15,883,858,000          ( 1,209,666,866 )          5,000,000,000         ( 3,227,857,572 )          41,446,333,562       41,446,333,562
                                                                                                                                                                                                                                                          period
  Penyesuaian                                                                                                                                                                                                                                     Adjustments
     Penyesuaian lainnya                           8,333,330,000                                                                                                              8,333,330,000        8,333,330,000                         Other adjustments
  Posisi ekuitas, awal periode                    33,333,330,000         15,883,858,000          ( 1,209,666,866 )          5,000,000,000         ( 3,227,857,572 )          49,779,663,562       49,779,663,562    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                       ( 489,570,578 )          ( 489,570,577 )      ( 489,570,577 )                                   Profit (loss)
  Pembentukan cadangan umum                                                                                                                            548,886,018                                                              Allocation for general reserves
  Pelaksanaan waran                                    3,725,150              14,900,600                                                                                         18,625,750           18,625,750                          Exercise of warrants
  Transaksi ekuitas lainnya                                                                                                                                                     548,886,018          548,886,018                     Other equity transactions
  Posisi ekuitas, akhir periode                   33,337,055,150         15,898,758,600          ( 1,209,666,866 )          5,000,000,000         ( 3,168,542,131 )          49,857,604,753       49,857,604,753          Equity position, end of the period
Page 9
[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
                                     10,434,096,930        8,733,370,887
       pelanggan
       Penerimaan dari royalti,                                            Receipts from royalties,
       fees, komisi, dan           ( 5,560,514,126 )         231,111,684    fees, commissions and
       pendapatan lain                                                              other revenues
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan     ( 6,477,821,352 )    ( 6,493,574,553 )      goods and services
       jasa
       Pembayaran kas lainnya                                               Other cash payments for
                                   ( 2,146,431,297 )    ( 2,121,857,985 )
       untuk beban operasi                                                        operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                   ( 3,750,669,845 )         349,050,033
   (digunakan untuk) operasi                                                             in) operations
   Penerimaan bunga dari                                                         Interests received from
                                         24,269,465            4,125,732
   aktivitas operasi                                                                  operating activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                   ( 1,163,177,697 )    ( 1,078,805,770 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 4,889,578,077 )      ( 725,630,005 )
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                         activities
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                      7,420,277,650
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                             Payments to acquire financial
                                   ( 7,625,000,000 )       ( 12,476,500 )
   aset keuangan                                                                                  assets
   Jumlah arus kas bersih                                                         Total net cash flows
   yang diperoleh dari                                                         received from (used in)
                                     ( 204,722,350 )       ( 12,476,500 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                     Cash flows from financing
pendanaan                                                                                      activities
   Penerimaan dari penerbitan                                              Proceeds from issuance of
                                                               3,725,150
   saham biasa                                                                        common stocks
   Penerimaan (pengeluaran)                                              Other cash inflows (outflows)
   kas lainnya dari aktivitas                                 14,900,600      from financing activities
   pendanaan
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                                              18,625,750
   (digunakan untuk) aktivitas                                                      financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                   ( 5,094,300,427 )      ( 719,480,755 )
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                      6,010,509,438        1,453,998,341
awal periode                                                                flows, beginning of the period
Kas dan setara kas arus kas,                                                 Cash and cash equivalents
Page 10
akhir periode   916,208,812   734,517,586   cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[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
                                                                                       and equipment             plant, and equipment      equipment, end period
                                                               period
Nilai perolehan, kotor   Tanah, dimiliki langsung             6,175,680,000                                                                       6,175,680,000            Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                         dimiliki langsung                    7,836,000,000                                                                       7,836,000,000           improvement, directly
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                              9,802,611,006                     1,801,950                                         9,804,412,956
                         dimiliki langsung                                                                                                                                       directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                286,959,602                   37,420,400                                             324,380,002
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor,                                                                                                                              Motor vehicle, directly
                                                              1,483,223,499               1,141,809,921               ( 422,210,000 )             2,202,823,420
                         dimiliki langsung                                                                                                                                                owned
                         Dimiliki langsung                  25,584,474,107                1,181,032,271               ( 422,210,000 )            26,343,296,378                 Directly owned
                         Aset tetap                                                                                                                                        Property, plant, and
                                                            25,584,474,107                1,181,032,271               ( 422,210,000 )            26,343,296,378
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold            Carrying amount,
                         dimiliki langsung                      549,000,000                  525,438,000                                          1,074,438,000           improvement, directly     accumulated depreciation
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                                877,611,355               1,880,834,564                                           2,758,445,919
                         dimiliki langsung                                                                                                                                       directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                207,673,109                   41,625,742                                             249,298,851
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor,                                                                                                                              Motor vehicle, directly
                                                              1,205,287,032                  193,038,216              ( 303,463,438 )             1,094,861,810
                         dimiliki langsung                                                                                                                                                owned
                         Dimiliki langsung                    2,839,571,496               2,640,936,522               ( 303,463,438 )             5,177,044,580                 Directly owned
                         Aset tetap                                                                                                                                        Property, plant, and
                                                              2,839,571,496               2,640,936,522               ( 303,463,438 )             5,177,044,580
                                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                                        Property, plant, and             Carrying amount
                                                            22,744,902,611                                                                       21,166,251,798
                                                                                                                                                                                    equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                      Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                        Property, plant, and
                                                                                 Addition in property, plant,    Disposals in property,     Property, plant, and
                                                       equipment, beginning
                                                                                       and equipment             plant, and equipment      equipment, end period
                                                               period
Nilai perolehan, kotor   Tanah, dimiliki langsung             6,175,680,000                                                                       6,175,680,000            Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold
                         dimiliki langsung                    7,836,000,000                                                                       7,836,000,000           improvement, directly
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                                                                                                                  9,802,611,006
                         dimiliki langsung                                                                                                                                       directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                249,422,638                   37,536,964                                             286,959,602
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor,                                                                                                                              Motor vehicle, directly
                                                              1,823,223,499                                           ( 340,000,000 )             1,483,223,499
                         dimiliki langsung                                                                                                                                                owned
                         Lainnya, dimiliki langsung                                       9,802,611,006                                                                  Others, directly owned
                         Dimiliki langsung                  16,084,326,137                9,840,147,970               ( 340,000,000 )            25,584,474,107                 Directly owned
                         Aset tetap                                                                                                                                        Property, plant, and
                                                            16,084,326,137                9,840,147,970               ( 340,000,000 )            25,584,474,107
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                      Building and leasehold            Carrying amount,
                         dimiliki langsung                      157,200,000                  391,800,000                                             549,000,000          improvement, directly     accumulated depreciation
                                                                                                                                                                                          owned
                         Mesin dan peralatan,                                                                                                                         Machinery and equipment,
                                                                                                                                                     877,611,355
                         dimiliki langsung                                                                                                                                       directly owned
                         Perabot dan peralatan                                                                                                                              Furniture and office
                                                                170,497,746                   37,175,363                                             207,673,109
                         kantor, dimiliki langsung                                                                                                                    equipment, directly owned
                         Kendaraan bermotor,                                                                                                                              Motor vehicle, directly
                                                              1,070,876,676                  247,743,689              ( 113,333,333 )             1,205,287,032
                         dimiliki langsung                                                                                                                                                owned
                         Dimiliki langsung                    1,398,574,422               1,554,330,407               ( 113,333,333 )             2,839,571,496                 Directly owned
                         Aset tetap                                                                                                                                        Property, plant, and
                                                              1,398,574,422               1,554,330,407               ( 113,333,333 )             2,839,571,496
                                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                                        Property, plant, and             Carrying amount
                                                            14,685,751,715                                                                       22,744,902,611
                                                                                                                                                                                    equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 15
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 16
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                   Notes for revenue by source

                                           30 September 30 September
                                               2023         2022

                       Nama produk           Penjualan dan        Penjualan dan
                        atau jasa          pendapatan usaha     pendapatan usaha
                      Service or product
                                            Sales and revenue    Sales and revenue
                            name
Pendapatan dari                                                                      Domestic revenue 1
                    alat ukur                  7,610,279,830        7,233,711,866
domestik 1
Pendapatan domestik                                                                     Other domestic
                    service                      433,264,415          343,755,025
lainnya                                                                                         revenue
Pendapatan domestik                            8,043,544,245        7,577,466,891    Domestic revenue
Sumber pendapatan                              8,043,544,245        7,577,466,891    Source of revenue
Page 17
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Page 18
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 19
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                          Notes for inventories
                          30 September 2023   31 December 2022
     Suku cadang             16,985,110,006     18,127,149,887               Spareparts
     Persediaan, kotor       16,985,110,006     18,127,149,887      Inventories, gross
     Persediaan              16,985,110,006     18,127,149,887             Inventories
     Persediaan lancar       16,985,110,006     18,127,149,887       Current inventories
Page 20
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 21
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 22
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 23
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                     Cost of good sold
                              30 September 2023   30 September 2022
Persediaan bahan baku awal       18,127,149,887      18,422,762,369         Beginning raw inventory
Pembelian bahan baku              2,597,655,540       5,221,860,513        Purchased raw inventory
Persediaan bahan baku akhir      16,985,110,006      20,232,334,134            Ending raw inventory
Bahan baku yang digunakan         3,739,695,421       3,402,288,748            Raw inventory used
Jumlah biaya produksi             3,739,695,421       3,402,288,748          Total production cost
Harga pokok produksi              3,739,695,421       3,402,288,748   Cost of goods manufactured
Beban pokok penjualan dan                                               Cost of sales and revenue
                                  3,739,695,421       3,402,288,748
pendapatan
Page 24
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 25
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 26
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 27
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 28
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 29
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 30
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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