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Financial statement Text extracted COCO

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Page 1
Nomor Surat                       040/WIN-OJK/X/2023
Nama Emiten                       PT Wahana Interfood Nusantara Tbk.
Kode Emiten                       COCO
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 Dlanier      Perdagangan      Bandung          2018                           7.773.570.688      PENUH        IDR            99.99
      Gaya            dan industri/
      Indonesia        Trading and
                         industry
 2    PT Winco         Real estat /    Bandung          2022                             115.570.992      PENUH         IDR            99.0
      Niagatama        Real estate
      Corpora
 3    PT Biji Kopi       Industri      Bandung          2022                           2.876.478.794      PENUH         IDR            99.0
      Internusa       pengolahan /
                       Processing
                        industry
 4    PT Wahana       Perdagangan      Bandung          2023                             332.902.530      PENUH         IDR            99.0
      Distribusi       besar dan
      Nusantara          eceran




  Dokumen ini merupakan dokumen resmi PT Wahana Interfood Nusantara Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. PT Wahana Interfood Nusantara Tbk. bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                General information
                                              30 September 2023
Nama entitas                           PT Wahana Interfood                                       Entity name
                                       Nusantara Tbk.
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                           COCO                                                      Entity code
Nomor identifikasi entitas             AA879                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 D. Consumer Non-Cyclicals                                       Sector
Subsektor                              D2. Food & Beverage                                         Subsector
Industri                               D22. Processed Foods                                          Industry
Subindustri                            D222. Processed Foods                                    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                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                    statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                         Statement of financial position
                                    30 September 2023   31 December 2022
Aset                                                                                              Assets
  Aset lancar                                                                         Current assets
     Kas dan setara kas                                                             Cash and cash
                                       26,789,584,097      1,221,110,631
                                                                                        equivalents
     Investasi jangka pendek         110,000,000,000                        Short-term investments
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                     102,487,134,638     138,898,673,053
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                          118,000,000        111,626,000
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar          105,229,533,159      94,138,505,136   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                          848,424,470        664,865,428
     lancar
     Uang muka lancar                                                           Current advances
          Uang muka lancar                                                         Other current
                                       33,345,924,868     46,780,634,712
          lainnya                                                                     advances
     Pajak dibayar dimuka                                                     Current prepaid taxes
                                          253,800,171       2,358,461,349
     lancar
     Jumlah aset lancar              379,072,401,403     284,173,876,309      Total current assets
   Aset tidak lancar                                                               Non-current assets
     Uang muka tidak lancar                                                Non-current advances
          Uang muka tidak                                                 Non-current advances
          lancar atas pembelian                                                  on purchase of
                                       81,577,069,704     87,025,103,388
          aset tetap                                                         property, plant and
                                                                                      equipment
      Aset pajak tangguhan                385,139,017        385,139,017        Deferred tax assets
      Aset tetap                                                                Property, plant, and
                                     121,037,077,986     113,353,753,899
                                                                                          equipment
       Aset takberwujud selain                                              Intangible assets other
                                           98,036,922        116,539,971
       goodwill                                                                        than goodwill
       Aset tidak lancar                                                          Other non-current
                                        1,080,766,878
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar      204,178,090,507     200,880,536,275 Total non-current assets
   Jumlah aset                       583,250,491,910     485,054,412,584                   Total assets
Liabilitas dan ekuitas                                                              Liabilities and equity
   Liabilitas                                                                                 Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang bank jangka                                               Short term bank loans
                                       74,890,120,664     71,406,551,256
          pendek
          Utang usaha                                                            Trade payables
              Utang usaha pihak                                               Trade payables
                                       20,867,063,859     64,213,902,999
              ketiga                                                              third parties
          Utang lainnya                                                          Other payables
              Utang lainnya pihak                                             Other payables
                                        2,486,710,788       2,517,509,563
              berelasi                                                         related parties
          Uang muka                                                           Current advances
          pelanggan jangka                                                      from customers
          pendek
Page 5
         Uang muka                                                       Current advances
         pelanggan jangka          550,689,346                             from customers
         pendek pihak                                                          third parties
         ketiga
      Beban akrual jangka                                                Current accrued
                                 5,092,377,453          426,692,757
      pendek                                                                   expenses
      Utang pajak                2,428,035,331        2,447,917,791        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        8,839,549,917        4,960,344,539
         tahun atas utang
         bank
         Liabilitas jangka                                               Current maturities
         panjang yang jatuh                                                    of consumer
         tempo dalam satu                                               financing payables
                                    83,962,098           54,840,000
         tahun atas utang
         pembiayaan
         konsumen
      Jumlah liabilitas                                                        Total current
                               115,238,509,456      146,027,758,905
      jangka pendek                                                                liabilities
  Liabilitas jangka                                                       Non-current liabilities
  panjang
      Liabilitas jangka                                                 Long-term liabilities
      panjang setelah                                                         net of current
      dikurangi bagian                                                            maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                                 Long-term bank
         panjang atas utang     77,626,670,406       84,273,009,841                 loans
         bank
         Liabilitas jangka                                                 Long-term
         panjang atas utang                                         consumer financing
                                   119,634,704           68,550,000
         pembiayaan                                                          payables
         konsumen
         Liabilitas jangka                                              Long-term medium
         panjang atas surat                                                     term notes
                               200,000,000,000       49,650,000,000
         utang jangka
         menengah
      Kewajiban imbalan                                                              Long-term
      pasca kerja jangka           742,006,000          742,006,000         post-employment
      panjang                                                              benefit obligations
      Jumlah liabilitas                                                    Total non-current
                               278,488,311,110      134,733,565,841
      jangka panjang                                                                  liabilities
  Jumlah liabilitas            393,726,820,566      280,761,324,746               Total liabilities
Ekuitas                                                                                          Equity
  Ekuitas yang                                                            Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa               88,986,398,100       88,986,398,100          Common stocks
      Tambahan modal                                                        Additional paid-in
                               105,035,880,294      105,035,880,294
      disetor                                                                            capital
      Cadangan selisih kurs                                              Reserve of exchange
      penjabaran              ( 20,804,109,090 )   ( 20,804,109,090 )           differences on
                                                                                     translation
      Komponen ekuitas                                                   Other components of
                                 ( 351,494,430 )      ( 351,494,430 )
      lainnya                                                                             equity
      Saldo laba                                                          Retained earnings
Page 6
      (akumulasi kerugian)                                                      (deficit)
         Saldo laba yang                                                Appropriated
         telah ditentukan        100,500,000        100,500,000    retained earnings
         penggunaannya
         Saldo laba yang                                             Unappropriated
         belum ditentukan      16,553,481,005    31,325,109,227    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                              189,520,655,879   204,292,284,101
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                                    3,015,465           803,737
   non-pengendali
   Jumlah ekuitas             189,523,671,344   204,293,087,838                 Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              583,250,491,910   485,054,412,584
ekuitas
Page 7
[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry

Laporan laba rugi dan penghasilan                           Statement of profit or loss and other
komprehensif lain                                                       comprehensive income
                                    30 September 2023      30 September 2022
Penjualan dan pendapatan                                                                       Sales and revenue
                                      138,370,514,531        211,563,970,889
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                    ( 107,370,943,334 )    ( 172,041,492,436 )
pendapatan
Jumlah laba bruto                       30,999,571,197         39,522,478,453                  Total gross profit
Beban penjualan                       ( 3,860,911,600 )      ( 3,995,260,332 )                   Selling expenses
Beban umum dan administrasi                                                          General and administrative
                                     ( 22,446,006,675 )     ( 22,484,970,378 )
                                                                                                         expenses
Pendapatan keuangan                        580,481,117             92,487,558                     Finance income
Beban bunga dan keuangan             ( 19,741,962,256 )      ( 6,421,134,296 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                       Gains (losses) on changes in
                                          ( 6,891,609 )          ( 3,572,466 )
kurs mata uang asing                                                                      foreign exchange rates
Pendapatan lainnya                            4,504,505             25,675,676                       Other income
Beban lainnya                           ( 298,201,173 )          ( 54,254,218 )                   Other expenses
Keuntungan (kerugian) lainnya              ( 2,211,728 )       ( 169,351,803 )               Other gains (losses)
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                     ( 14,771,628,222 )         6,512,098,194
pajak penghasilan
Pendapatan (beban) pajak                                     ( 1,907,939,910 )              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                           Total profit (loss) from
                                     ( 14,771,628,222 )         4,604,158,284
yang dilanjutkan                                                                          continuing operations
Laba (rugi) dari operasi yang                                                      Profit (loss) from discontinued
                                             2,211,728             ( 300,761 )
dihentikan                                                                                               operations
Jumlah laba (rugi)                   ( 14,769,416,494 )         4,603,857,523                   Total profit (loss)
Jumlah laba rugi komprehensif        ( 14,769,416,494 )         4,603,857,523     Total comprehensive income
Laba (rugi) yang dapat                                                              Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                           Profit (loss) attributable to
                                     ( 14,771,628,222 )         4,604,158,284
   diatribusikan ke entitas induk                                                                  parent entity
   Laba (rugi) yang dapat                                                           Profit (loss) attributable to
   diatribusikan ke kepentingan              2,211,728             ( 300,761 )       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    ( 14,771,628,222 )         4,604,158,284      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                       Comprehensive income
   dapat diatribusikan ke                    2,211,728             ( 300,761 ) 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                  ( 16.6 )                  5.17      share from continuing
       dilanjutkan                                                                              operations
Page 8
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                              Statement of changes in equity
                                                                                                                                                    Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                Cadangan selisih kurs        Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa       Tambahan modal disetor                                                                ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                    penjabaran                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                                      penggunaannya            penggunaannya              entitas induk
                                                                                                  Reserve of exchange        Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                                                                                  Non-controlling interests       Equity
                                                                                                differences on translation    equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian kembali    88,986,398,100        105,035,880,294            ( 20,804,109,090 )            ( 351,494,430 )            100,500,000          31,325,109,227           204,292,284,101                     803,737        204,293,087,838    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                    88,986,398,100        105,035,880,294            ( 20,804,109,090 )            ( 351,494,430 )            100,500,000          31,325,109,227           204,292,284,101                     803,737        204,293,087,838          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                 ( 14,771,628,222 )        ( 14,771,628,222 )                  2,211,728      ( 14,769,416,494 )                                        Profit (loss)
  Posisi ekuitas, akhir periode                   88,986,398,100        105,035,880,294            ( 20,804,109,090 )            ( 351,494,430 )            100,500,000          16,553,481,005           189,520,655,879                   3,015,465        189,523,671,344                 Equity position, end of the period
Page 9
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                               Statement of changes in equity
                                                                                                                                                     Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                                 Cadangan selisih kurs        Komponen transaksi                                                                                    Kepentingan
                                                  Saham biasa       Tambahan modal disetor                                                                ditentukan               ditentukan          diatribusikan kepada                                    Ekuitas
                                                                                                     penjabaran                 ekuitas lainnya                                                                                    non-pengendali
                                                                                                                                                       penggunaannya            penggunaannya              entitas induk
                                                                                                   Reserve of exchange        Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                  Common stocks     Additional paid-in capital                                                                                                                                  Non-controlling interests       Equity
                                                                                                 differences on translation    equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian kembali     88,986,398,100        105,035,880,294                                               4,682,010             100,500,000          24,704,676,531          218,832,136,935                                     218,832,136,935    Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                     88,986,398,100        105,035,880,294                                               4,682,010             100,500,000          24,704,676,531          218,832,136,935                                     218,832,136,935          Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                      4,604,158,284            4,604,158,284                  ( 300,761 )          4,603,857,523                                          Profit (loss)
  Setoran modal dari kepentingan non-pengendali                                                                                                                                                                                             2,500,000               2,500,000     Stock subscription from non-controlling interests
  Transaksi ekuitas lainnya                                                                         ( 20,804,109,090 )                                                                                   ( 20,804,109,090 )                                 ( 20,804,109,090 )                           Other equity transactions
  Posisi ekuitas, akhir periode                    88,986,398,100        105,035,880,294            ( 20,804,109,090 )                 4,682,010             100,500,000          29,308,834,815           202,632,186,129                  2,199,239         202,634,385,368                 Equity position, end of the period
Page 10
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                            Statement of cash flows
                                  30 September 2023     30 September 2022
Arus kas dari aktivitas operasi                                                  Cash flows from operating
                                                                                                   activities
   Penerimaan kas dari                                                                Cash receipts from
   aktivitas operasi                                                                  operating activities
       Penerimaan dari                                                         Receipts from customers
                                    175,332,742,292       162,988,485,936
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan    ( 132,007,524,254 )   ( 146,863,407,499 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                   ( 23,272,375,973 )    ( 17,125,053,662 )
       tunjangan                                                                             allowances
       Pembayaran kas lainnya                                                  Other cash payments for
                                    ( 8,368,551,883 )      ( 9,276,041,217 )
       untuk beban operasi                                                           operating activities
   Kas diperoleh dari                                                        Cash generated from (used
                                     11,684,290,182      ( 10,276,016,442 )
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                            Interests received from
                                        580,481,117              92,487,558
   aktivitas operasi                                                                     operating activities
   Pembayaran bunga dari                                                      Interests paid from operating
                                   ( 19,741,962,256 )      ( 6,421,134,296 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                      ( 307,513,429 )      ( 2,762,090,884 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas                               ( 993,526,655 )       from operating activities
   operasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                    ( 7,784,704,386 )    ( 20,360,280,719 )
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran uang muka                                                        Payments for advances for
   pembelian aset tetap             ( 4,762,134,524 )    ( 72,812,118,930 )    purchase of property, plant
                                                                                            and equipment
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                           4,504,505            25,675,676
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                    ( 2,655,035,506 )    ( 26,211,058,387 )
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                                         ( 20,247,492,000 )
   entitas anak                                                                               subsidiaries
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas     ( 110,000,000,000 )                             from investing activities
   investasi
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                  ( 117,412,665,525 )   ( 119,244,993,641 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                           Cash flows from financing
pendanaan                                                                                          activities
   Penerimaan pinjaman bank             716,435,350        14,870,320,188        Proceeds from bank loans
   Penerimaan utang                                                               Proceeds from consumer
Page 11
   pembiayaan konsumen                80,206,802                                financing payables
   Pembayaran utang                                                         Payments of consumer
                                                      ( 320,857,454 )
   pembiayaan konsumen                                                          financing payables
   Penerimaan dari surat utang                                         Proceeds from medium term
                                 150,000,000,000      49,650,000,000
   jangka menengah                                                                           notes
   Pembayaran pinjaman                                                Payments of other borrowings
                                   ( 30,798,775 )
   lainnya
   Penerimaan utang pihak                                            Proceeds from due to related
                                                         288,149,982
   berelasi                                                                                 parties
   Penerimaan dari penerbitan                                         Proceeds from issuing other
                                                         247,500,000
   instrumen ekuitas lainnya                                                   equity instruments
   Jumlah arus kas bersih                                                   Total net cash flows
   yang diperoleh dari                                                   received from (used in)
                                 150,765,843,377      64,735,112,716
   (digunakan untuk) aktivitas                                               financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                           Total net increase (decrease)
                                  25,568,473,466    ( 74,870,161,644 )
bersih kas dan setara kas                                             in cash and cash equivalents
Kas dan setara kas arus kas,                                         Cash and cash equivalents cash
                                   1,221,110,631      75,065,944,922
awal periode                                                            flows, beginning of the period
Kenaikan (penurunan) kas dan                                             Other increase (decrease) in
                                                         163,008,468
setara kas lainnya                                                         cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents
                                  26,789,584,097         358,791,746
akhir periode                                                         cash flows, end of the period
Page 12
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                                                         Significant accounting policies
                                                                           30 September 2023
Dasar penyusunan laporan keuangan   Laporan keuangan konsolidasian Kelompok Usaha (bersama-sama disebut sebagai Kelompok Usaha)     Basis of preparation of consolidated financial
konsolidasian                       telah disusun dan disajikan sesuai dengan SAK di Indonesia yang meliputi Pernyataan Standar                                       statements
                                    Akuntansi Keuangan (PSAK) dan Interpretasi Standar Akuntansi Keuangan (ISAK) yang diterbitkan
                                    oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK-IAI) dan Dewan Standar
                                    Akuntansi Syariah Ikatan Akuntan Indonesia serta peraturan terkait yang diterbitkan oleh OJK,
                                    khususnya Peraturan No. VIII.G.7, Lampiran Keputusan Ketua BAPEPAM-LK No. Kep 347/BL/2012
                                    tentang "Pedoman Pelaporan dan Pengungkapan Laporan Keuangan untuk Perusahaan Publik".
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                             Property, plant, and equipment
                                                                                                       Pengurangan aset
                                                  Aset tetap, awal periode   Penambahan aset tetap                             Reklasifikasi aset tetap   Aset tetap, akhir periode
                                                                                                            tetap
                                                    Property, plant, and                                                         Reclassifications of
                                                                              Addition in property,   Disposals in property,                                Property, plant, and
                                                   equipment, beginning                                                          property, plant, and
                                                                              plant, and equipment    plant, and equipment                                 equipment, end period
                                                          period                                                                     equipment
Nilai perolehan, kotor Tanah, dimiliki langsung         35,537,869,134                                                                6,988,985,500             42,526,854,634          Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                   Building and leasehold
                       fasilitasnya, dimiliki           32,023,540,390                                                                                          32,023,540,390         improvement, directly
                       langsung                                                                                                                                                                        owned
                       Mesin dan peralatan,                                                                                                                                                   Machinery and
                       dimiliki langsung                44,543,817,892               948,513,605                                                                45,492,331,497            equipment, directly
                                                                                                                                                                                                       owned
                      Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                         5,525,785,471               173,765,091          ( 13,650,000 )                                          5,685,900,562
                      dimiliki langsung                                                                                                                                                                owned
                      Dimiliki langsung               117,631,012,887              1,122,278,696          ( 13,650,000 )              6,988,985,500            125,728,627,083               Directly owned
                      Bangunan, dalam                                                                                                                                                 Building, assets under
                                                        28,838,244,312             1,832,121,901                                      3,221,182,708             33,891,548,921
                      penyelesaian                                                                                                                                                               construction
                      Aset dalam                                                                                                                                                               Assets under
                                                        28,838,244,312             1,832,121,901                                      3,221,182,708             33,891,548,921
                      penyelesaian                                                                                                                                                             construction
                      Aset tetap                                                                                                                                                       Property, plant, and
                                                      146,469,257,199              2,954,400,597          ( 13,650,000 )            10,210,168,208             159,620,176,004
                                                                                                                                                                                                  equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                     Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki              1,983,367,234             1,200,882,762                                                                  3,184,249,997        improvement, directly           accumulated
                     langsung                                                                                                                                                                          owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                     Machinery and
                     dimiliki langsung                  27,782,594,074             3,820,622,139                                                                31,603,216,213            equipment, directly
                                                                                                                                                                                                       owned
                      Kendaraan bermotor,                                                                                                                                              Motor vehicle, directly
                                                         3,349,541,992               446,089,817                                                                  3,795,631,807
                      dimiliki langsung                                                                                                                                                                owned
                      Dimiliki langsung                 33,115,503,300             5,467,594,718                                                                38,583,098,018               Directly owned
                      Aset tetap                                                                                                                                                       Property, plant, and
                                                        33,115,503,300             5,467,594,718                                                                38,583,098,018
                                                                                                                                                                                                  equipment
Nilai perolehan       Aset tetap                                                                                                                                                       Property, plant, and         Carrying amount
                                                      113,353,753,899                                                                                          121,037,077,986
                                                                                                                                                                                                  equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                          Property, plant, and equipment
                                                                                                       Pengurangan aset        Reklasifikasi aset
                                                  Aset tetap, awal periode   Penambahan aset tetap                                                    Aset tetap, akhir periode
                                                                                                            tetap                     tetap
                                                    Property, plant, and                                                       Reclassifications of
                                                                              Addition in property,   Disposals in property,                            Property, plant, and
                                                   equipment, beginning                                                        property, plant, and
                                                                              plant, and equipment    plant, and equipment                             equipment, end period
                                                          period                                                                   equipment
Nilai perolehan, kotor Tanah, dimiliki langsung        35,537,869,134                                                                                       35,537,869,134          Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                               Building and leasehold
                       fasilitasnya, dimiliki            5,557,540,390            26,466,000,000                                                            32,023,540,390         improvement, directly
                       langsung                                                                                                                                                                    owned
                       Mesin dan peralatan,                                                                                                                                               Machinery and
                       dimiliki langsung               42,819,005,097              1,345,370,845                                     379,441,950            44,543,817,892            equipment, directly
                                                                                                                                                                                                   owned
                       Kendaraan bermotor,                                                                                                                                         Motor vehicle, directly
                                                         5,560,221,286               283,170,000         ( 317,605,815 )                                      5,525,785,471
                       dimiliki langsung                                                                                                                                                           owned
                       Dimiliki langsung               89,474,635,907             28,094,540,845         ( 317,605,815 )             379,441,950           117,631,012,887               Directly owned
                       Bangunan, dalam                                                                                                                                            Building, assets under
                                                                                  28,838,244,312                                                            28,838,244,312
                       penyelesaian                                                                                                                                                          construction
                       Aset dalam                                                                                                                                                          Assets under
                                                                                  28,838,244,312                                                            28,838,244,312
                       penyelesaian                                                                                                                                                        construction
                       Aset tetap                                                                                                                                                  Property, plant, and
                                                       89,474,635,907             56,932,785,157         ( 317,605,815 )             379,441,950           146,469,257,199
                                                                                                                                                                                              equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                 Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki              1,043,840,215               939,527,019                                                              1,983,367,234        improvement, directly           accumulated
                     langsung                                                                                                                                                                      owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                 Machinery and
                     dimiliki langsung                 22,497,973,403              5,184,117,144                                                            27,782,594,074            equipment, directly
                                                                                                                                                                                                   owned
                       Kendaraan bermotor,                                                                                                                                         Motor vehicle, directly
                                                         2,999,875,787               639,781,666         ( 290,115,461 )             100,503,527              3,349,541,992
                       dimiliki langsung                                                                                                                                                           owned
                       Dimiliki langsung               26,541,689,405              6,763,425,829         ( 290,115,461 )             100,503,527            33,115,503,300               Directly owned
                       Aset tetap                                                                                                                                                  Property, plant, and
                                                       26,541,689,405              6,763,425,829         ( 290,115,461 )             100,503,527            33,115,503,300
                                                                                                                                                                                              equipment
Nilai perolehan        Aset tetap                                                                                                                                                  Property, plant, and         Carrying amount
                                                       62,932,946,502                                                                                      113,353,753,899
                                                                                                                                                                                              equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                      Disclosure
                                                                              30 September 2023
Pengungkapan catatan atas aset tetap   Beban Penyusutan dialokasikan ke beban pokok penjualan sejumlah Rp 3.639.207.835 untuk          Disclosure of notes for property, plant and
                                       September 2023 dan Rp 5.057.655.641 untuk Desember 2022, serta ke beban umum dan administrasi                                   equipment
                                       sejumlah Rp 1.748.382.782 untuk September 2023 dan Rp 1.705.770.188 untuk Desember 2022.
Page 16
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 17
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                    Notes for revenue by type

                                        30 September 30 September
                                            2023         2022

                    Nama produk           Penjualan dan        Penjualan dan
                     atau jasa          pendapatan usaha     pendapatan usaha
                   Service or product
                                         Sales and revenue    Sales and revenue
                         name
Pendapatan dari   Compound                                                        Product revenue 1
                                           87,665,164,231      154,809,685,732
produk 1          chocolate
Pendapatan dari                                                                   Product revenue 2
                  Real chocolate           36,807,589,921       36,047,201,119
produk 2
Pendapatan dari                                                                   Product revenue 3
                  Cocoa powder               5,621,511,717      11,700,751,171
produk 3
Pendapatan dari   Food and                                                        Product revenue 4
                                             8,276,248,662        9,006,332,867
produk 4          beverages
Pendapatan dari                                                                   Product revenue
                                          138,370,514,531      211,563,970,889
produk
Tipe pendapatan                           138,370,514,531      211,563,970,889     Type of revenue
Page 18
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

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

                                       30 September 30 September
                                           2023         2022

                                         Penjualan dan        Penjualan dan
                         Nama pihak
                                       pendapatan usaha     pendapatan usaha
                          Party name    Sales and revenue    Sales and revenue
Pihak 1                 PT MITRA                                                            Party 1
                                          69,292,624,036      135,856,778,608
                        DUNIA PANGAN
Pihak 2                 PT JCO DONUT                                                        Party 2
                                          20,524,307,728       23,726,271,511
                        & COFFEE
Pihak dengan                                                                     Party with revenue
pendapatan lebih dari                     89,816,931,764      159,583,050,119        more than 10%
10%
Page 19
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                               Trade receivables by currency

                                               30 September 2023                                                     31 December 2022

                                                          Penyisihan                                                           Penyisihan
                            Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                        piutang usaha                                                        piutang usaha
                                                         Allowance for                                                        Allowance for
                           Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                          receivables                                                          receivables
Pihak ketiga   IDR             103,464,436,653                                                      139,875,975,068                                                              IDR   Third party
               Mata uang       103,464,436,653         ( 977,302,015 )      102,487,134,638         139,875,975,068         ( 977,302,015 )      138,898,673,053            Currency
Page 20
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                             Trade receivables by aging

                                                     30 September 2023                                                     31 December 2022

                                                                Penyisihan                                                           Penyisihan
                                  Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                              piutang usaha                                                        piutang usaha
                                                               Allowance for                                                        Allowance for
                                 Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                receivables                                                          receivables
Belum jatuh       Umur                                                                                                                                                               Aging    Not yet due
                                      41,240,598,031                                                       74,761,275,007
tempo
Telah jatuh tempo 1 - 30 hari          2,834,670,848                                                       10,741,150,040                                                       1 - 30 days     Overdue
                  1 - 60 hari          7,543,698,716                                                       18,434,372,603                                                       1 - 60 days
                  1 - 90 hari          4,261,577,206                                                       26,931,116,453                                                       1 - 90 days
                  1 - 180 hari        47,583,891,852                                                        9,008,060,965                                                      1 - 180 days
                  Umur                62,223,838,622                                                       65,114,700,061                                                            Aging
Jatuh tempo       Umur               103,464,436,653         ( 977,302,015 )      102,487,134,638         139,875,975,068         ( 977,302,015 )      138,898,673,053               Aging    Due status
Page 21
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                                                     Disclosure
                                                                                 30 September 2023
Pengungkapan catatan atas piutang usaha   Seluruh piutang usaha Perusahaan digunakan sebagai jaminan atas pinjaman bank jangka pendek   Disclosure of notes for trade receivables
                                          dan jangka panjang
Page 22
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 23
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 24
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                             Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi               16,701,519,296     15,530,669,487            Finished goods
     Barang dalam proses       17,105,977,101     14,037,103,936           Work in process
     Bahan baku dan bahan                                          Raw and indirect material
                               71,422,036,762     64,570,731,713
     pembantu
     Persediaan, kotor       105,229,533,159      94,138,505,136        Inventories, gross
     Persediaan              105,229,533,159      94,138,505,136               Inventories
     Persediaan lancar       105,229,533,159      94,138,505,136         Current inventories
Page 25
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                                    Disclosure
                                                                                30 September 2023
Pengungkapan catatan atas persediaan   Persediaan telah diasuransikan terhadap risiko kerugian kebakaran dan risiko lainnya berdasarkan      Disclosure of notes for inventories
                                       suatu paket polis tertentu dengan pihak ketiga dengan nilai pertanggungan sebesar Rp 61.029.684.373
                                       pada tanggal 30 September 2023 dan 31 Desember 2022. Manajemen berpendapat bahwa nilai
                                       pertanggungan tersebut cukup untuk menutupi kemungkinan kerugian atas persediaan yang
                                       dipertanggungkan. Berdasarkan hasil penelaahan manajemen, tidak terdapat kejadian atau perubahan
                                       keadaan yang mengindikasikan adanya penurunan nilai persediaan pada tanggal 30 September 2023
                                       dan 31 Desember 2022.
Page 26
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry

Utang usaha berdasarkan mata uang                                                                       Trade payables by currency

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Pihak ketiga              IDR                                20,867,063,859       64,213,902,999        IDR                Third party
                          Mata uang                          20,867,063,859       64,213,902,999   Currency
Page 27
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry

Utang usaha berdasarkan umur                                                                                     Trade payables by aging

                                                    30 September 2023 31 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Belum jatuh tempo         Umur                               10,522,889,551       49,737,815,123         Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                         1,865,623,272        7,275,044,115   1 - 30 days                    Overdue
                          1 - 60 hari                           333,271,929        2,536,402,462   1 - 60 days
                          1 - 90 hari                         8,145,279,107        4,664,641,299   1 - 90 days
                          Umur                               10,344,174,308       14,476,087,876        Aging
Jatuh tempo               Umur                               20,867,063,859       64,213,902,999        Aging                    Due status
Page 28
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                                                                    Disclosure
                                                                                30 September 2023
Pengungkapan catatan atas utang usaha   Pada tanggal 30 September 2023 dan 31 Desember 2022, tidak terdapat jaminan yang diberikan oleh   Disclosure of notes for trade payables
                                        Kelompok Usaha sehubungan dengan pembelian bahan baku dan kemasan, bahan penunjang, suku
                                        cadang dan lain-lain kepada pihak ketiga.
Page 29
[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      64,570,731,713      58,874,999,398         Beginning raw inventory
Pembelian bahan baku            97,280,534,424     158,364,595,425        Purchased raw inventory
Persediaan bahan baku akhir     71,422,036,762      59,313,218,807            Ending raw inventory
Bahan baku yang digunakan       90,429,229,375     157,926,376,016            Raw inventory used
Upah, tenaga kerja langsung      9,770,989,438       5,233,825,368          Wages and direct labor
Depresiasi                       3,732,861,936       3,812,947,015                     Depreciation
Biaya pabrikasi lainya           7,677,585,559       4,770,714,912  Other manufacturing overhead
Jumlah biaya produksi          111,610,666,308     171,743,863,311          Total production cost
Barang setengah jadi awal       14,037,103,936       9,615,111,404         Beginning wip inventory
Barang setengah jadi akhir      17,105,977,101       8,706,649,157             Ending wip inventory
Harga pokok produksi           108,541,793,143     172,652,325,558  Cost of goods manufactured
Barang jadi awal                15,530,669,487      11,391,462,006 Beginning finish goods inventory
Barang jadi akhir               16,701,519,296      12,936,266,802   Ending finish goods inventory
Beban pokok penjualan dan                                              Cost of sales and revenue
                               107,370,943,334     172,041,492,436
pendapatan
Page 30
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 31
[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
  Total utang bank, bersih                                               86,466,220,322                89,233,354,380                    Total bank loan, net
     Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                 Current maturities of bank loans
                                                                           8,839,549,917                4,960,344,539
     tahun atas utang bank
     Liabilitas jangka panjang atas utang bank                           77,626,670,406                84,273,009,841               Long-term bank loans
Page 32
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 33
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 34
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

Catatan utang bank jangka pendek                                                                                                             Notes for short-term bank loans

                                               30 September 2023                                   31 December 2022

                                        Utang bank jangka                                  Utang bank jangka
                                       pendek, nilai dalam     Utang bank jangka pendek   pendek, nilai dalam     Utang bank jangka pendek
                                         mata uang asing                                    mata uang asing
                                       Short-term bank loan,                              Short-term bank loan,
                                         amount in foreign       Short term bank loans      amount in foreign       Short term bank loans
                                              currency                                           currency
Bank Central Asia Tbk   IDR                                           74,890,120,664                                     71,406,551,256                IDR   Bank Central Asia Tbk
                        Mata uang                                     74,890,120,664                                     71,406,551,256           Currency
Kreditur nama bank      Mata uang                                     74,890,120,664                                     71,406,551,256           Currency     Creditor bank name
Page 35
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 36
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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