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Financial statement Text extracted ARII

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Page 1
Nomor Surat                      0062-OJK/AR-CS/X/2023
Nama Emiten                      Atlas Resources Tbk
Kode Emiten                      ARII
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 Kalbara    Penambangan      Kalimantan         0            Belum                        4    RIBUAN        USD        100.0
      Energi          batubara         Timur                       beroperasi
      Pratama
      (KEP)
 2    PT Citra      Penambangan      Kalimantan         0            Belum                        0    RIBUAN        USD         100.0
      Global Artha     batubara        Timur                       beroperasi
      (CGA)
 3    PT Optima        Investasi      Jakarta           0              -                   295.693     RIBUAN        USD         100.0
      Persada
      Energi (OPE)
 4    PT Optima        Investasi      Jakarta           0              -                     2.820     RIBUAN        USD         50.33
      Coal (OC)
 5    PT Atlas Daya      Jasa,        Jakarta           0              -                         64    RIBUAN        USD         100.0
      Energi (ADE) perdagangan,
                    pembangunan
                    ,pengangkuta
                        n darat,
                    perbengkelan,
                     percetakan,
                     perindustrian
                    dan pertanian
 6    PT Sriwijaya       Jasa,        Jakarta           0              -                   121.200     RIBUAN        USD         89.29
      Muba Logistik perdagangan,
      (SML)         pembangunan
                    ,pengangkuta
                        n darat,
                    perbengkelan,
                     percetakan,
                     perindustrian
                    dan pertanian




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

                            Resources 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                         Atlas Resources 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                         ARII                                                        Entity code
Nomor identifikasi entitas           AA595                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               A. Energy                                                         Sector
Subsektor                            A1. Oil, Gas & Coal                                           Subsector
Industri                             A12. Coal                                                       Industry
Subindustri                          A121. Coal Production                                      Subindustry
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                    Dollar Amerika / USD           Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,526.00000                     presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                          statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
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
                                              3,526                4,756
                                                                                       equivalents
    Dana yang dibatasi                                                     Current restricted funds
                                              4,976                8,824
    penggunaannya lancar
    Piutang usaha                                                              Trade receivables
         Piutang usaha pihak                                            Trade receivables third
                                             48,906              28,865
         ketiga                                                                         parties
         Piutang usaha pihak                                                Trade receivables
                                                995                 906
         berelasi                                                               related parties
    Piutang lainnya                                                            Other receivables
         Piutang lainnya pihak                                          Other receivables third
                                             26,195              22,626
         ketiga                                                                         parties
    Persediaan lancar                                                        Current inventories
         Persediaan lancar                   22,741              14,507   Current inventories
    Biaya dibayar dimuka                                                Current prepaid expenses
                                              1,209               1,422
    lancar
    Uang muka lancar                                                           Current advances
         Uang muka lancar                                                         Other current
                                             36,092              52,752
         lainnya                                                                     advances
    Pajak dibayar dimuka                                                     Current prepaid taxes
                                             19,052              10,213
    lancar
    Jumlah aset lancar                      163,692             144,871     Total current assets
  Aset tidak lancar                                                              Non-current assets
    Piutang tidak lancar                                                       Other non-current
    lainnya                                                                          receivables
         Piutang tidak lancar                                               Other non-current
         lainnya pihak ketiga                13,495              13,179       receivables third
                                                                                        parties
        Piutang tidak lancar                                                Other non-current
        lainnya pihak berelasi                5,412               3,604    receivables related
                                                                                        parties
     Investasi pada ventura                                                 Investments in joint
     bersama dan entitas                                                ventures and associates
     asosiasi
        Investasi pada entitas                                             Investments in joint
                                              8,158                8,158
        ventura bersama                                                                ventures
        Investasi pada entitas                                                   Investments in
                                             13,501              13,501
        asosiasi                                                                     associates
     Aset pajak tangguhan                     3,197               3,214        Deferred tax assets
     Aset tetap                                                               Property, plant, and
                                             73,235              72,790
                                                                                         equipment
     Aset eksplorasi dan                                                Exploration and evaluation
                                                178                 178
     evaluasi                                                                                assets
     Properti pertambangan                  131,664             124,004           Mining properties
     Aset takberwujud selain                                               Intangible assets other
                                             57,707              59,854
     goodwill                                                                         than goodwill
     Aset tidak lancar                                                           Other non-current
                                              6,136               5,372
     non-keuangan lainnya                                                     non-financial assets
     Jumlah aset tidak lancar               312,683             303,854 Total non-current assets
Page 5
   Jumlah aset                        476,375   448,725                   Total assets
Liabilitas dan ekuitas                                              Liabilities and equity
   Liabilitas                                                                 Liabilities
       Liabilitas jangka pendek                                 Current liabilities
          Utang usaha                                          Trade payables
              Utang usaha pihak                             Trade payables
                                       38,168    25,319
              ketiga                                            third parties
          Utang lainnya                                        Other payables
              Utang lainnya pihak                           Other payables
                                       91,704    73,003
              ketiga                                            third parties
          Uang muka                                         Current advances
          pelanggan jangka                                    from customers
          pendek
              Uang muka                                   Current advances
              pelanggan jangka                              from customers
                                       35,177    16,093
              pendek pihak                                      third parties
              ketiga
          Beban akrual jangka                                Current accrued
                                       74,704    64,486
          pendek                                                   expenses
          Utang pajak                  11,171     9,789        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 bank loans
              tempo dalam satu         11,016    10,085
              tahun atas utang
              bank
              Liabilitas jangka                           Current maturities
              panjang yang jatuh                           of finance lease
              tempo dalam satu           663      2,044            liabilities
              tahun atas liabilitas
              sewa pembiayaan
          Jumlah liabilitas                                     Total current
                                      262,603   200,819
          jangka pendek                                             liabilities
       Liabilitas jangka                                   Non-current liabilities
       panjang
          Liabilitas pajak                                Deferred tax liabilities
                                       10,729    10,687
          tangguhan
          Liabilitas jangka                               Long-term liabilities
          panjang setelah                                       net of current
          dikurangi bagian                                          maturities
          yang jatuh tempo
          dalam satu tahun
              Liabilitas jangka                           Long-term finance
              panjang atas                                   lease liabilities
                                         208       276
              liabilitas sewa
              pembiayaan
              Liabilitas jangka                             Long-term other
              panjang atas             79,023    88,189         borrowings
              pinjaman lainnya
          Uang muka                                                Non-current
          pelanggan jangka                                      advances from
          panjang                                                   customers
              Uang muka                                          Non-current
              pelanggan jangka                                advances from
                                        6,038     6,246
              panjang pihak                                  customers third
              ketiga                                                 parties
          Provisi jangka                                           Non-current
Page 6
      panjang                                                          provisions
         Provisi restorasi                                       Non-current
         dan rehabilitasi                                      provisions for
                                    3,565        3,565
         jangka panjang                                      restoration and
                                                                rehabilitation
      Kewajiban imbalan                                                 Long-term
      pasca kerja jangka            2,133        1,893        post-employment
      panjang                                                benefit obligations
      Liabilitas keuangan                                     Other non-current
                                   41,715       66,817
      jangka panjang lainnya                                  financial liabilities
      Jumlah liabilitas                                      Total non-current
                                 143,411       177,673
      jangka panjang                                                     liabilities
  Jumlah liabilitas              406,014       378,492               Total liabilities
Ekuitas                                                                             Equity
  Ekuitas yang                                              Equity attributable to
  diatribusikan kepada                                   equity owners of parent
  pemilik entitas induk                                                           entity
      Saham biasa                  73,318       73,318          Common stocks
      Tambahan modal                                          Additional paid-in
                                   91,189       91,189
      disetor                                                                capital
      Cadangan selisih kurs                               Reserve of exchange
      penjabaran                     (2)           (2)             differences on
                                                                        translation
      Cadangan perubahan                                Reserve for changes in
      nilai wajar aset                                   fair value of fair value
      keuangan nilai wajar         ( 505 )      ( 640 )             through other
      melalui pendapatan                                comprehensive income
      komprehensif lainnya                                       financial assets
      Selisih Transaksi                                       Difference Due to
      Perubahan Ekuitas            31,354       31,354    Changes of Equity in
      Entitas Anak/Asosiasi                              Subsidiary/Associates
      Saldo laba                                           Retained earnings
      (akumulasi kerugian)                                                 (deficit)
          Saldo laba yang                                       Appropriated
          telah ditentukan            567          567    retained earnings
          penggunaannya
          Saldo laba yang                                    Unappropriated
          belum ditentukan     ( 130,021 )   ( 128,748 )   retained earnings
          penggunaannya
      Jumlah ekuitas yang                                        Total equity
      diatribusikan kepada                              attributable to equity
                                   65,900        67,038
      pemilik entitas induk                                  owners of parent
                                                                         entity
   Kepentingan                                           Non-controlling interests
                                    4,461         3,195
   non-pengendali
   Jumlah ekuitas                  70,361        70,233                 Total equity
Jumlah liabilitas dan                                      Total liabilities and equity
                                 476,375       448,725
ekuitas
Page 7
[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
                                                198,261                 162,792
usaha
Beban pokok penjualan dan                                                                 Cost of sales and revenue
                                             ( 184,206 )             ( 113,673 )
pendapatan
Jumlah laba bruto                                14,055                  49,119                  Total gross profit
Beban umum dan administrasi                                                             General and administrative
                                              ( 12,415 )              ( 11,619 )
                                                                                                           expenses
Pendapatan keuangan                                  71                      75                      Finance income
Beban bunga dan keuangan                       ( 2,119 )               ( 2,403 )         Interest and finance costs
Bagian atas laba (rugi) entitas                                                              Share of profit (loss) of
asosiasi yang dicatat dengan                                             ( 809 )     associates accounted for using
menggunakan metode ekuitas                                                                             equity method
Keuntungan (kerugian) lainnya                       460                     219                Other gains (losses)
Jumlah laba (rugi) sebelum                                                            Total profit (loss) before tax
                                                      52                 34,582
pajak penghasilan
Pendapatan (beban) pajak                           ( 59 )              ( 3,150 )          Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                         Total profit (loss) from
                                                    (7)                  31,432
yang dilanjutkan                                                                         continuing operations
Jumlah laba (rugi)                                  (7)                  31,432               Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, sebelum pajak                                                                                 before tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang tidak akan                                                          income that will not be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    sebelum pajak                                                                           loss, before tax
        Jumlah pendapatan                                                                     Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan                                  0                    0           that will not be
        direklasifikasi ke laba                                                  reclassified to profit or
        rugi, sebelum pajak                                                              loss, before tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang akan                                                                   income that may be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    sebelum pajak                                                                           loss, before tax
        Keuntungan (kerugian)                                                   Unrealised gains (losses)
        yang belum direalisasi                                                    on changes in fair value
        atas perubahan nilai wajar                                                          through other
                                                    135
        aset keuangan melalui                                                     comprehensive income,
        penghasilan komprehensif                                                                before tax
        lain, sebelum pajak
        Jumlah pendapatan                                                                         Total other
        komprehensif lainnya                                                        comprehensive income
        yang akan direklasifikasi                   135                          0 that may be reclassified
        ke laba rugi, sebelum                                                       to profit or loss, before
        pajak                                                                                             tax
    Jumlah pendapatan                                                              Total other comprehensive
    komprehensif lainnya,                           135                          0           income, before tax
    sebelum pajak
Jumlah pendapatan                                                                      Total other comprehensive
komprehensif lainnya, setelah                       135                          0               income, after tax
pajak
Page 8
Jumlah laba rugi komprehensif              128     31,432   Total comprehensive income
Laba (rugi) yang dapat                                        Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                     Profit (loss) attributable to
                                      ( 1,273 )    27,053
   diatribusikan ke entitas induk                                            parent entity
   Laba (rugi) yang dapat                                     Profit (loss) attributable to
   diatribusikan ke kepentingan          1,266      4,379      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     ( 1,138 )    27,053    attributable to parent entity
   induk
   Laba rugi komprehensif yang                                  Comprehensive income
   dapat diatribusikan ke                1,266      4,379 attributable to non-controlling
   kepentingan non-pengendali                                                   interests
Laba (rugi) per saham                                           Earnings (loss) per share
   Laba per saham dasar                                      Basic earnings per share
   diatribusikan kepada                                           attributable to equity
   pemilik entitas induk                                  owners of the parent entity
       Laba (rugi) per saham                               Basic earnings (loss) per
       dasar dari operasi yang      ( 0.00037 )   0.00864      share from continuing
       dilanjutkan                                                         operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                             Statement of changes in equity
                                                                                                                             Cadangan perubahan
                                                                                                                                 nilai wajar aset            Selisih Transaksi       Saldo laba yang telah    Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Cadangan selisih kurs                                                                                                                                                Kepentingan
                                                 Saham biasa                                                                 keuangan nilai wajar        Perubahan Ekuitas Entitas        ditentukan                ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                   penjabaran                                                                                                                                                      non-pengendali
                                                                                                                              melalui pendapatan              Anak/Asosiasi            penggunaannya             penggunaannya              entitas induk
                                                                                                                             komprehensif lainnya
                                                                                                                             Reserve for changes in
                                                                                                                              fair value of fair value   Difference Due to Changes
                                                                                                  Reserve of exchange                                                                Appropriated retained    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                       through other                of Equity in                                                                                    Non-controlling interests   Equity
                                                                                                differences on translation                                                                earnings                  earnings               parent entity
                                                                                                                             comprehensive income           Subsidiary/Associates
                                                                                                                                  financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                    Equity position
  Saldo awal periode sebelum penyajian kembali            73,318                    91,189                          (2)                        ( 640 )                     31,354                       567              ( 128,748 )                   67,038                       3,195             70,233   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                            73,318                    91,189                          (2)                        ( 640 )                     31,354                       567              ( 128,748 )                   67,038                       3,195             70,233         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                               ( 1,273 )                ( 1,273 )                      1,266                (7)                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                 135                                                                                                     135                                            135                       Other comprehensive income
  Posisi ekuitas, akhir periode                           73,318                    91,189                          (2)                        ( 505 )                     31,354                       567              ( 130,021 )                   65,900                       4,461             70,361                Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                              Statement of changes in equity
                                                                                                                            Cadangan perubahan
                                                                                                                                nilai wajar aset         Selisih transaksi ekuitas    Saldo laba yang telah    Saldo laba yang belum      Ekuitas yang dapat
                                                                      Tambahan modal            Cadangan selisih kurs                                                                                                                                                 Kepentingan
                                                 Saham biasa                                                                 keuangan nilai wajar              dengan pihak                ditentukan                ditentukan          diatribusikan kepada                                 Ekuitas
                                                                          disetor                   penjabaran                                                                                                                                                       non-pengendali
                                                                                                                              melalui pendapatan              non-pengendali            penggunaannya             penggunaannya              entitas induk
                                                                                                                            komprehensif lainnya
                                                                                                                           Reserve for changes in fair
                                                                                                                                                           Difference in value of
                                                                                                  Reserve of exchange      value of fair value through                                Appropriated retained    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                             equity transactions with                                                                                Non-controlling interests   Equity
                                                                                                differences on translation   other comprehensive                                           earnings                  earnings               parent entity
                                                                                                                                                          non-controlling interests
                                                                                                                            income financial assets
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali            69,320                    90,190                          (2)                      ( 944 )                       31,354                        567              ( 150,892 )                   39,593                      ( 510 )            39,083   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                            69,320                    90,190                          (2)                      ( 944 )                       31,354                        567              ( 150,892 )                   39,593                      ( 510 )            39,083         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                 27,053                    27,053                       4,379             31,432                                        Profit (loss)
  Transaksi ekuitas lainnya                                4,008                     1,001                          (3)                                                                                                                                  5,006                                          5,006                          Other equity transactions
  Posisi ekuitas, akhir periode                           73,328                    91,191                          (5)                      ( 944 )                       31,354                        567              ( 123,838 )                   71,653                       3,870             75,521                Equity position, end of the period
Page 11
[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
                                             197,156               121,704
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan                                   ( 34,550 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                            ( 5,746 )             ( 4,739 )
       tunjangan                                                                            allowances
       Pembayaran royalti dan                                               Payments for royalties and
                                            ( 5,376 )
       iuran eksploitasi                                                               exploitation fees
       Pembayaran kas lainnya                                                 Other cash payments for
                                          ( 168,974 )            ( 57,048 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                              17,060                25,367
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                                                     2,509
   aktivitas operasi                                                                    operating activities
   Arus kas sebelum                                                             Net cash flows received
   perubahan dalam aset dan                                                     from (used in) operating
   liabilitas yang diperoleh                  17,060                27,876 activities before changes in
   dari (digunakan untuk)                                                           assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                              17,060                27,876
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                            activities
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                            ( 5,079 )            ( 24,040 )
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
   aset eksplorasi dan evaluasi            ( 13,200 )                           exploration and evaluation
                                                                                                     assets
   Pencairan (penempatan)                                                       Withdrawal (placement) of
   dana yang dibatasi                                                       restricted funds from investing
                                               3,845                90,854
   penggunaannya dari aktivitas                                                                    activities
   investasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas                 ( 858 )             ( 1,129 )        from investing activities
   investasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                           ( 15,292 )               65,685
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                          activities
   Pembayaran liabilitas sewa                                                  Payments of finance lease
                                            ( 1,365 )               ( 420 )
   pembiayaan                                                                                   liabilities
   Pembayaran pinjaman                                                      Payments of other borrowings
                                              ( 541 )                8,166
   lainnya
Page 12
   Penerimaan dari penerbitan                    20,648    Proceeds from issuance of
   saham biasa                                                        common stocks
   Pembayaran bunga dari                                 Interests paid from financing
                                 ( 1,137 )
   aktivitas pendanaan                                                        activities
   Penerimaan (pengeluaran)                              Other cash inflows (outflows)
   kas lainnya dari aktivitas                ( 108,621 )      from financing activities
   pendanaan
   Jumlah arus kas bersih                                        Total net cash flows
   yang diperoleh dari                                        received from (used in)
                                 ( 3,043 )    ( 80,227 )
   (digunakan untuk) aktivitas                                    financing activities
   pendanaan
Jumlah kenaikan (penurunan)                              Total net increase (decrease)
                                 ( 1,275 )       13,334
bersih kas dan setara kas                                in cash and cash equivalents
Kas dan setara kas arus kas,                            Cash and cash equivalents cash
                                   4,756          1,807
awal periode                                               flows, beginning of the period
Efek perubahan nilai kurs pada                          Effect of exchange rate changes
                                       45
kas dan setara kas                                         on cash and cash equivalents
Kas dan setara kas arus kas,                                Cash and cash equivalents
                                   3,526         15,141
akhir periode                                            cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[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, akhir
                                                         Aset tetap, awal periode   Penambahan aset tetap          Reklasifikasi aset tetap
                                                                                                                                                      periode
                                                           Property, plant, and                                      Reclassifications of
                                                                                    Addition in property, plant,                                 Property, plant, and
                                                          equipment, beginning                                       property, plant, and
                                                                                          and equipment                                         equipment, end period
                                                                 period                                                  equipment
Nilai perolehan, kotor   Tanah, dimiliki langsung                         4,252                                                                                 4,252        Land, directly owned       Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold
                                                                         37,139                         1,506                                                 38,645
                         dimiliki langsung                                                                                                                           improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                                                 Machinery and equipment,
                                                                         22,825                            139                          560                   23,524
                         langsung                                                                                                                                                  directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                          1,492                              62                                                1,554
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Lainnya, dimiliki langsung                     35,152                                                          395                   35,547       Others, directly owned
                         Dimiliki langsung                             100,860                          1,707                           955                  103,522             Directly owned
                         Kendaraan bermotor, aset                                                                                                                      Motor vehicle, rights of use
                                                                          4,310                                                                                4,310
                         hak guna                                                                                                                                                           assets
                         Aset hak guna                                    4,310                                                                                4,310         Right of use assets
                         Lainnya, dalam                                                                                                                                     Others, assets under
                                                                         18,032                         3,372                       ( 955 )                   20,449
                         penyelesaian                                                                                                                                                 construction
                         Aset dalam penyelesaian                         18,032                         3,372                       ( 955 )                   20,449 Assets under construction
                         Aset tetap                                                                                                                                         Property, plant, and
                                                                       123,202                          5,079                               0                128,281
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                       Building and leasehold             Carrying amount,
                                                                         17,223                         1,694                                                 18,917
                         dimiliki langsung                                                                                                                           improvement, directly owned      accumulated depreciation
                         Mesin dan peralatan, dimiliki                                                                                                                 Machinery and equipment,
                                                                         19,474                            900                                                20,374
                         langsung                                                                                                                                                  directly owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                          1,454                              23                                                1,477
                         kantor, dimiliki langsung                                                                                                                     equipment, directly owned
                         Lainnya, dimiliki langsung                      10,323                         1,792                                                 12,115       Others, directly owned
                         Dimiliki langsung                               48,474                         4,409                                                 52,883             Directly owned
                         Kendaraan bermotor, aset                                                                                                                      Motor vehicle, rights of use
                                                                          1,938                            225                                                 2,163
                         hak guna                                                                                                                                                           assets
                         Aset hak guna                                    1,938                            225                                                 2,163         Right of use assets
                         Aset tetap                                                                                                                                         Property, plant, and
Page 15
                               50,412   4,634   55,046            equipment
Nilai perolehan   Aset tetap                             Property, plant, and   Carrying amount
                               72,790           73,235
                                                                  equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                        Aset tetap, awal      Penambahan aset          Pengurangan aset                                      Aset tetap, akhir
                                                                                                                               Reklasifikasi aset tetap
                                                            periode                tetap                    tetap                                                periode
                                                       Property, plant, and                                                      Reclassifications of       Property, plant, and
                                                                              Addition in property,   Disposals in property,
                                                      equipment, beginning                                                       property, plant, and         equipment, end
                                                                              plant, and equipment    plant, and equipment
                                                             period                                                                  equipment                    period
Nilai perolehan, kotor   Tanah, dimiliki langsung                   4,259                                               (7)                                               4,252      Land, directly owned     Carrying amount, gross
                         Bangunan dan                                                                                                                                              Building and leasehold
                         fasilitasnya, dimiliki                    37,132                        12                   ( 59 )                        54                  37,139      improvement, directly
                         langsung                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                         20,791                      501                                              1,533                   22,825         equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung                  1,453                        39                                                                       1,492        equipment, directly
                                                                                                                                                                                                    owned
                         Lainnya, dimiliki langsung                25,980                                                                       9,172                   35,152     Others, directly owned
                         Dimiliki langsung                         89,615                      552                    ( 66 )                   10,759                  100,860            Directly owned
                         Kendaraan bermotor,                                                                                                                                       Motor vehicle, rights of
                                                                    2,860                    2,349                                             ( 899 )                    4,310
                         aset hak guna                                                                                                                                                         use assets
                         Aset hak guna                              2,860                    2,349                                             ( 899 )                    4,310      Right of use assets
                         Lainnya, dalam                                                                                                                                              Others, assets under
                                                                   25,816                    2,089                    ( 13 )                 ( 9,860 )                  18,032
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam                                                                                                                                                         Assets under
                                                                   25,816                    2,089                    ( 13 )                 ( 9,860 )                  18,032
                         penyelesaian                                                                                                                                                       construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                                 118,291                     4,990                    ( 79 )                            0              123,202
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                              Building and leasehold          Carrying amount,
                         fasilitasnya, dimiliki                    16,587                      651                    ( 15 )                                            17,223      improvement, directly              accumulated
                         langsung                                                                                                                                                                   owned               depreciation
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                         17,848                    1,504                                                 122                  19,474         equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung                  1,434                        20                                                                       1,454        equipment, directly
                                                                                                                                                                                                    owned
Page 17
                  Lainnya, dimiliki langsung    6,447   3,876                      10,323   Others, directly owned
                  Dimiliki langsung            42,316   6,051   ( 15 )     122     48,474         Directly owned
                  Kendaraan bermotor,                                                       Motor vehicle, rights of
                                                1,952    108             ( 122 )    1,938
                  aset hak guna                                                                         use assets
                  Aset hak guna                 1,952    108             ( 122 )    1,938    Right of use assets
                  Aset tetap                                                                 Property, plant, and
                                               44,268   6,159   ( 15 )        0    50,412
                                                                                                       equipment
Nilai perolehan   Aset tetap                                                                 Property, plant, and      Carrying amount
                                               74,023                              72,790
                                                                                                       equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 20
[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 jasa                                                                          Other service revenue
                       Lainnya                            14,935                 9,951
lainnya
Pendapatan dari jasa                                      14,935                 9,951       Service revenue
Pendapatan dari produk                                                                      Product revenue 1
                       Batubara                         183,326               152,841
1
Pendapatan dari                                                                              Product revenue
                                                        183,326               152,841
produk
Tipe pendapatan                                         198,261               162,792        Type of revenue
Page 21
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                              Trade receivables by currency

                                               30 September 2023                                                 31 December 2022

                                                          Penyisihan                                                       Penyisihan
                               Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                        piutang usaha                                                    piutang usaha
                                                         Allowance for                                                    Allowance for
                                Trade receivables,                                               Trade receivables,
                                                      impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                      gross                                                            gross
                                                          receivables                                                      receivables
Pihak ketiga     IDR                       14,183                                                           12,084                                                           IDR       Third party
                 USD                       38,244                                                           20,421                                                          USD
                 Mata uang                 52,427               ( 3,521 )             48,906                32,505               ( 3,640 )             28,865           Currency
Pihak berelasi   USD                          995                                                              906                                                          USD      Related party
                 Mata uang                    995                    (0)                  995                  906                    (0)                  906          Currency
Page 22
[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,                                               Trade receivables,
                                                                impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                                gross                                                            gross
                                                                    receivables                                                      receivables
Belum jatuh tempo   Umur                                995                                                              906                                                            Aging   Not yet due
Telah jatuh tempo   1 - 90 hari                      31,845                                                           24,154                                                      1 - 90 days     Overdue
                    Lebih dari 90 hari               20,582                                                            8,351                                               More than 90 days
                    Umur                             52,427                                                           32,505                                                           Aging
Jatuh tempo         Umur                             53,422               ( 3,521 )             49,901                33,411               ( 3,640 )             29,771                Aging    Due status
Page 23
[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    Piutang usaha,                                                 Piutang usaha,
                                                                             penurunan nilai       Piutang usaha                            penurunan nilai       Piutang usaha
                                       usaha                 kotor                                                          kotor
                                                                              piutang usaha                                                  piutang usaha
                                                                               Allowance for                                                  Allowance for
                                 Counterparty name,    Trade receivables,                                             Trade receivables,
                                                                            impairment of trade   Trade receivables                        impairment of trade   Trade receivables
                                  trade receivables          gross                                                          gross
                                                                                receivables                                                    receivables
Pihak ketiga     Pihak 1         PT Bara Sentosa                                                                                                                                      Rank 1, counterparty     Third party
                                                                  8,489                                                          5,155
                                 Lestari
                 Pihak 2         PT Pada                                                                                                                                              Rank 2, counterparty
                                                                  6,752                                                          1,493
                                 Semesta Utama
                 Pihak 3         TNB Fuel Service                                                                                                                                     Rank 3, counterparty
                                                                  6,093
                                 Sdn. Bhd.
                 Pihak 4         PT Etika Sumber                                                                                                                                      Rank 4, counterparty
                                                                  5,127                                                             989
                                 Alam
                 Pihak 5         PT Triaryani                     4,642                                                          3,713                                                Rank 5, counterparty
                 Pihak 6         PT Perusahaan                                                                                                                                        Rank 6, counterparty
                                                                  3,847                                                          1,327
                                 Listrik Negara
                 Pihak 7         PT Optima                                                                                                                                            Rank 7, counterparty
                                 Enviro                           3,326                                                          3,326
                                 Resources
                 Pihak 8         PT Royaltama                                                                                                                                         Rank 8, counterparty
                                 Multi Komoditi                   3,171
                                 Nusantara
                 Pihak 9         PT Semen                                                                                                                                             Rank 9, counterparty
                                                                  1,912                                                          3,874
                                 Imasco Asiatic
                 Pihak 10        East Indonesia                                                                                                                                      Rank 10, counterparty
                                                                     916                                                            916
                                 Resources Ltd/
                 Pihak lainnya   Lain-lain                        8,152                                                         11,712                                               Others, counterparty
                 Rincian pihak                                   52,427              ( 3,521 )             48,906               32,505              ( 3,640 )             28,865     List of counterparty
Pihak berelasi   Pihak 1         PT Banyan                                                                                                                                           Rank 1, counterparty    Related party
                                                                     995                                                            906
                                 Koalindo Lestari
                 Rincian pihak                                       995                  (0)                  995                  906                  (0)                  906    List of counterparty
Page 24
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry

Pergerakan penurunan nilai piutang                                Movement of allowance for
usaha                                                         impairment of trade receivables
                                30 September 2023       31 December 2022
Penyisihan penurunan nilai                                                          Allowance for impairment of
piutang usaha, awal periode                  3,640                   2,407         trade receivables, beginning
                                                                                                           period
Penambahan penyisihan                                                                   Addition of allowance for
                                                    0                1,233
penurunan nilai piutang usaha                                                  impairment of trade receivables
Pengurangan mutasi penurunan                                                          Reduction of movement of
nilai piutang usaha                         ( 119 )                    ( 0 ) allowance for impairment of trade
                                                                                                      receivables
Dihapusbukukannya cadangan                                                            Written off of movement of
penurunan nilai piutang usaha                  (0)                     ( 0 ) allowance for impairment of trade
                                                                                                      receivables
Penyisihan penurunan nilai                                                       Allowance for impairment of
piutang usaha, akhir periode                 3,521                   3,640           trade receivables, ending
                                                                                                          period
Page 25
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 26
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                      Notes for inventories
                                30 September 2023     31 December 2022
     Bahan baku dan bahan                                                   Raw and indirect material
                                               366                  292
     pembantu
     Batubara                               22,855               14,695                         Coal
     Persediaan, kotor                      23,221               14,987          Inventories, gross
     Cadangan penurunan nilai                                               Allowance for impairment
                                            ( 480 )               ( 480 )
     persediaan                                                                        of inventories
     Persediaan                             22,741               14,507                  Inventories
     Persediaan lancar                      22,741               14,507           Current inventories

Mutasi cadangan penurunan nilai                                    Movement of allowance for
persediaan                                                          impairment of inventories
                                30 September 2023     31 December 2022
Saldo awal Penyisihan                                                           Allowance for Impairment of
                                               480                 1,295
Penurunan Nilai Persediaan                                                   Inventories, beginning balance
Saldo akhir Penyisihan                                                       Allowance for Impairment of
                                               480                  480
Penurunan Nilai Persediaan                                                    Inventories, ending balance
Page 27
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 28
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Page 29
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 30
[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                   8,114                8,114         Beginning raw inventory
Pembelian bahan baku                        11,553               10,620        Purchased raw inventory
Persediaan bahan baku akhir                 16,189               14,733            Ending raw inventory
Bahan baku yang digunakan                    3,478                4,001            Raw inventory used
Beban jasa                                   7,494                  665                     Service Cost
Material                                     1,837                                       Material usage
Pertambangan                                60,252               49,663                      Mining cost
Royalti kepada pemerintah                   18,842                8,208         Royalties to government
Pengangkutan dan bongkar muat                9,359                5,949      Freight and handling costs
Upah, tenaga kerja langsung                  3,601                2,646          Wages and direct labor
Amortisasi                                   5,540                4,224                     Amortization
Depresiasi                                   4,437                4,026                     Depreciation
Sewa                                           510                                             Rent cost
Perbaikan dan pemeliharaan                     756                  600       Repairs and maintenance
Pemrosesan barang tambang                   62,025               20,010           Mining product proces
Biaya pabrikasi lainya                       6,075               13,681   Other manufacturing overhead
Jumlah biaya produksi                      184,206              113,673          Total production cost
Harga pokok produksi                       184,206              113,673   Cost of goods manufactured
Beban pokok penjualan dan                                                   Cost of sales and revenue
                                           184,206              113,673
pendapatan
Page 31
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 32
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                        Notes for long-term bank loan

                                               30 September 2023                                    31 December 2022

                                       Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                 Total utang bank, kotor                             Total utang bank, kotor
                                          mata uang asing                                     mata uang asing
                                        Bank loan, amount in                                Bank loan, amount in
                                                                 Total bank loans, gross                             Total bank loans, gross
                                           foreign currency                                    foreign currency
Bank Permata Tbk         IDR                                                                               3,627                     3,627            IDR         Bank Permata Tbk
                         USD                                                                              25,710                    25,710           USD
                         Mata uang                                                                                                  29,337       Currency
Bank Danamon Indonesia   USD                                                                                8,473                    8,473           USD    Bank Danamon Indonesia
Tbk                      Mata uang                                                                                                   8,473       Currency                     Tbk
Bank asing lainnya       IDR                                                                               3,466                     3,466            IDR        Other foreign banks
                         USD                                                                              46,840                    46,840           USD
                         Mata uang                                                                                                  50,306       Currency
Bank lokal lainnya       IDR                                                                              10,158                    10,158            IDR          Other local banks
                         Mata uang                                                                                                  10,158       Currency
Kreditur nama bank       Mata uang                                                                                                  98,274       Currency        Creditor bank name
Page 33
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 34
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry

31 December 2022

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank Permata Tbk             IDR                                                           3,627             IDR    Bank Permata Tbk
Bank asing lainnya           IDR                                                           3,466             IDR   Other foreign banks
Bank lokal lainnya           IDR                                                          10,158             IDR     Other local banks
Page 35
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 36
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 37
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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