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Nomor Surat 060/X/23/BRNA
Nama Emiten Berlina Tbk
Kode Emiten BRNA
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 Berlina Industri plastik Singapore RIBUAN IDR 100.0
Singapore dan
Pte. Ltd perdagangan
umum
2 PT Quantex Industri Tangerang 2004 2004 28.399.085 RIBUAN IDR 99.49
kemasan
plastik,
perdagangan
dan jasa
3 PT Natura Industri Gempol, 2014 2014 14.499.144 RIBUAN IDR 99.99
Plasindo pengolahan Pasuruan
plastik,
Perdagangan
dan Jasa
4 PT Lamipak Industri Sidoarjo Jawa 1986 1986 419.996.781 RIBUAN IDR 70.0
Primula laminasi Timur
Indonesia plastik dan
kemasan
5 Hefei Paragon Industri botol Hefei China 2004 2004 238.391.133 RIBUAN IDR 100.0
Plastic dan cap
Packaging Co. plastik dan
Ltd sikat gigi
Dokumen ini merupakan dokumen resmi Berlina Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. Berlina Tbk
bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas Berlina 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 BRNA Entity code
Nomor identifikasi entitas AA046 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor B. Basic Materials Sector
Subsektor B1. Basic Materials Subsector
Industri B13. Containers & Packaging Industry
Subindustri B131. Containers & Packaging 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 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
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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.
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[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
50,294,520 26,150,152
equivalents
Aset keuangan lancar Current financial assets
Aset keuangan lancar Current financial
yang diukur pada nilai 17,698,480 16,143,593 assets at fair value
wajar melalui laba rugi through profit or loss
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
154,551,055 155,532,878
ketiga parties
Piutang usaha pihak Trade receivables
17,322,350 16,580,580
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
1,622,466 2,316,728
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 145,739,352 164,377,402 Current inventories
Biaya dibayar dimuka Current prepaid expenses
6,101,493 1,081,533
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
4,014,343 3,755,742
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
6,403,478 9,136,345
lancar
Jumlah aset lancar 403,747,537 395,074,953 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
18,975,217 20,488,164
aset tetap property, plant and
equipment
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak Other non-current
8,625,929 10,261,649
lancar lainnya financial assets
Pajak dibayar dimuka Non-current prepaid taxes
5,661,607 5,661,607
tidak lancar
Aset pajak tangguhan 0 Deferred tax assets
Aset tetap Property, plant, and
1,296,336,508 1,426,992,190
equipment
Aset takberwujud selain Intangible assets other
9,172,140 11,481,099
goodwill than goodwill
Jumlah aset tidak lancar 1,338,771,401 1,474,884,709 Total non-current assets
Jumlah aset 1,742,518,938 1,869,959,662 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
131,787,649 244,062,864
pendek
Utang usaha Trade payables
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Utang usaha pihak Trade payables
117,788,275 137,544,513
ketiga third parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
5,745,473 6,139,900
ketiga third parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
7,267,090 8,864,526
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
50,712,074 34,262,018
pendek expenses
Liabilitas imbalan Short-term
pasca kerja jangka 10,561,081 10,742,646 post-employment
pendek benefit obligations
Utang pajak 9,488,455 18,242,021 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 51,217,421 28,015,035
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of secured loans
tempo dalam satu
8,988,422 8,461,196
tahun atas
pinjaman
beragunan
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 7,442,802 20,620,957 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
400,998,742 516,955,676
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
80,161,806 98,865,637
tangguhan
Utang pemegang Non-current due to
182,990,971 128,721,610
saham jangka panjang stockholders
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 363,417,425 337,876,907 loans
bank
Liabilitas jangka Long-term secured
panjang atas loans
7,501,665 14,354,819
pinjaman
beragunan
Liabilitas jangka Long-term finance
panjang atas lease liabilities
liabilitas sewa 15,165,179 16,674,176
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pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 38,744,504 37,611,367 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
687,981,550 634,104,516
jangka panjang liabilities
Jumlah liabilitas 1,088,980,292 1,151,060,192 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 48,955,500 48,955,500 Common stocks
Tambahan modal Additional paid-in
246,579,048 246,579,048
disetor capital
Cadangan revaluasi 605,587,920 637,523,175 Revaluation reserves
Komponen ekuitas Other components of
61,296,474 74,133,081
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 9,791,100 9,791,100 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan ( 378,313,745 ) ( 351,070,391 ) retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
593,896,297 665,911,513
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
59,642,349 52,987,957
non-pengendali
Jumlah ekuitas 653,538,646 718,899,470 Total equity
Jumlah liabilitas dan Total liabilities and equity
1,742,518,938 1,869,959,662
ekuitas
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[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
753,690,216 802,218,962
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 694,905,376 ) ( 775,831,900 )
pendapatan
Jumlah laba bruto 58,784,840 26,387,062 Total gross profit
Beban penjualan ( 29,806,312 ) ( 32,451,888 ) Selling expenses
Beban umum dan administrasi General and administrative
( 41,741,483 ) ( 47,041,187 )
expenses
Pendapatan keuangan 78,867 43,935 Finance income
Beban bunga dan keuangan ( 58,652,569 ) ( 62,322,373 ) Interest and finance costs
Pendapatan lainnya 6,263,605 4,840,137 Other income
Beban lainnya ( 1,718,515 ) ( 5,246,225 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
( 66,791,567 ) ( 115,790,539 )
pajak penghasilan
Pendapatan (beban) pajak 13,217,378 42,961,287 Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
( 53,574,189 ) ( 72,829,252 )
yang dilanjutkan continuing operations
Jumlah laba (rugi) ( 53,574,189 ) ( 72,829,252 ) 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
Pendapatan komprehensif Other comprehensive
lainnya atas pengukuran income for
kembali kewajiban 1,346,118 2,422,114 remeasurement of defined
manfaat pasti, sebelum benefit obligation, before
pajak 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) Gains (losses) on
selisih kurs penjabaran, ( 12,836,607 ) ( 12,852,091 ) exchange differences on
sebelum pajak translation, before tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, ( 11,490,489 ) ( 10,429,977 ) income, before tax
sebelum pajak
Pajak atas pendapatan Tax on other comprehensive
( 296,146 ) ( 532,863 )
komprehensif lainnya income
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, setelah ( 11,786,635 ) ( 10,962,840 ) income, after tax
pajak
Jumlah laba rugi komprehensif ( 65,360,824 ) ( 83,792,092 ) Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
( 60,140,544 ) ( 75,542,395 )
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 6,566,355 2,713,143 non-controlling interests
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non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas ( 72,015,216 ) ( 86,568,625 ) attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 6,654,392 2,776,533 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 ( 61 ) ( 77 ) share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi Kepentingan
Saham biasa Cadangan revaluasi ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya non-pengendali
penggunaannya penggunaannya entitas induk
Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves Non-controlling interests Equity
equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 48,955,500 246,579,048 637,523,175 74,133,081 9,791,100 ( 351,070,391 ) 665,911,513 52,987,957 718,899,470 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 48,955,500 246,579,048 637,523,175 74,133,081 9,791,100 ( 351,070,391 ) 665,911,513 52,987,957 718,899,470 Equity position, beginning of the period
Laba (rugi) ( 60,140,544 ) ( 60,140,544 ) 6,566,355 ( 53,574,189 ) Profit (loss)
Pendapatan komprehensif lainnya ( 12,836,607 ) 961,935 ( 11,874,672 ) 88,037 ( 11,786,635 ) Other comprehensive income
Transaksi ekuitas lainnya ( 31,935,255 ) 31,935,255 Other equity transactions
Posisi ekuitas, akhir periode 48,955,500 246,579,048 605,587,920 61,296,474 9,791,100 ( 378,313,745 ) 593,896,297 59,642,349 653,538,646 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi Kepentingan
Saham biasa Cadangan revaluasi ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya non-pengendali
penggunaannya penggunaannya entitas induk
Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Revaluation reserves Non-controlling interests Equity
equity transactions earnings earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 48,955,500 246,579,048 688,360,985 71,945,904 9,791,100 ( 269,229,532 ) 796,403,005 54,632,079 851,035,084 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 48,955,500 246,579,048 688,360,985 71,945,904 9,791,100 ( 269,229,532 ) 796,403,005 54,632,079 851,035,084 Equity position, beginning of the period
Laba (rugi) ( 75,542,395 ) ( 75,542,395 ) 2,713,143 ( 72,829,252 ) Profit (loss)
Pendapatan komprehensif lainnya ( 12,852,091 ) 1,825,861 ( 11,026,230 ) 63,390 ( 10,962,840 ) Other comprehensive income
Transaksi ekuitas lainnya ( 48,951,171 ) 48,951,171 Other equity transactions
Posisi ekuitas, akhir periode 48,955,500 246,579,048 639,409,814 59,093,813 9,791,100 ( 293,994,895 ) 709,834,380 57,408,612 767,242,992 Equity position, end of the period
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[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
753,496,490 806,876,388
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 505,851,846 ) ( 623,159,784 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 124,964,663 ) ( 135,480,547 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
122,679,981 48,236,057
(digunakan untuk) operasi in) operations
Pembayaran bunga dari Interests paid from operating
( 56,656,078 ) ( 63,194,299 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 924,361 ) ( 2,864,176 )
penghasilan dari aktivitas
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
65,099,542 ( 17,822,418 )
(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 ( 15,863,788 ) ( 23,753,650 ) purchase of property, plant
and equipment
Penerimaan dari penjualan Proceeds from disposal of
690,058 0
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 4,041,580 ) ( 3,318,250 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 105,000 ) ( 16,110 )
aset takberwujud intangible assets
Penerimaan bunga dari Interests received from
78,867 43,935
aktivitas investasi investing activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 19,241,443 ) ( 27,044,075 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 318,647,427 814,784,357 Proceeds from bank loans
Pembayaran pinjaman bank ( 373,862,256 ) ( 813,115,939 ) Payments of bank loans
Pembayaran pinjaman Payments of secured loans
( 6,325,928 ) ( 6,605,473 )
beragunan
Pembayaran utang Payments of consumer
( 1,786,590 ) ( 1,132,151 )
pembiayaan konsumen financing payables
Pembayaran liabilitas sewa Payments of finance lease
( 16,676,713 ) ( 27,039,257 )
pembiayaan liabilities
Penerimaan utang pemegang Proceeds from due to
68,614,789 75,051,313
saham stockholders
Page 12
Pembayaran utang Payments of due to
( 4,500,000 ) ( 500,000 )
pemegang saham stockholders
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 15,889,271 ) 41,442,850
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
29,968,828 ( 3,423,643 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
( 10,025,699 ) ( 5,277,217 )
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 2,092,445 ) ( 831,877 )
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
17,850,684 ( 9,532,737 )
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian, kecuali untuk laporan arus kas konsolidasian, disusun berdasarkan Basis of preparation of consolidated financial
konsolidasian konsep akrual dengan menggunakan konsep biaya historis, kecuali untuk beberapa akun tertentu yang statements
diukur berdasarkan pengukuran lain sebagaimana diuraikan dalam kebijakan akuntansi masing-masing
akun tersebut. The consolidated financial statements, except for the consolidated statement of cash
flows, are prepared under the accrual basis of accounting, using the historical cost basis, except for
certain accounts which are measured based on other measurements as described in the accounting
policies of each such account. Laporan arus kas konsolidasian menyajikan penerimaan dan
pengeluaran kas dan bank yang diklasifikasikan dalam aktivitas operasi, investasi dan pendanaan.
Untuk tujuan penyajian laporan arus kas konsolidasian, kas dan bank terdiri dari kas dan bank
dikurangi cerukan. Arus kas dari aktivitas operasi disusun dengan menggunakan metode langsung.
The consolidated statement of cash flows presents receipts and payments of cash and cash
equivalents classified into operating, investing and financing activities. For the presentation purpose of
consolidated statement of cash flows, cash and cash equivalents consists of cash on hand and in
banks and net of overdraft. Cash flows from operating activities were presented using the direct
method. Dalam penyusunan laporan keuangan konsolidasian sesuai dengan Standar Akuntansi
Keuangan di Indonesia, dibutuhkan pertimbangan, estimasi dan asumsi yang mempengaruhi: -
Penerapan kebijakan akuntansi - Jumlah aset dan liabilitas yang dilaporkan, dan pengungkapan atas
aset dan liabilitas kontinjensi pada tanggal laporan keuangan konsolidasian; - Jumlah pendapatan dan
beban yang dilaporkan selama tahun pelaporan The preparation of the consolidated financial
statements in conformity with Indonesian Financial Accounting Standards requires the use of
judgments, estimates and assumptions that affects: - The application of accounting policies; - The
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date
of the consolidated financial statements; - The reported amounts of revenues and expenses during the
reporting year. Walaupun estimasi ini dibuat berdasarkan pengetahuan terbaik manajemen atas
kejadian dan tindakan saat ini, hasil aktual mungkin berbeda dengan jumlah yang diestimasi semula.
Estimasi dan asumsi yang digunakan ditelaah secara berkesinambungan. Revisi atas estimasi
akuntansi diakui pada tahun dimana estimasi tersebut direvisi dan tahun yang akan datang yang
dipengaruhi oleh revisi estimasi tersebut. Although these estimates are based on management?s best
knowledge of current events and activities, actual results may differ from those estimates. Estimates
and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are
recognized in the year which the estimate is revised and in any future years affected. Estimasi, asumsi
dan pertimbangan akuntansi yang signifikan yang diterapkan dalam penyusunan laporan keuangan
konsolidasian Grup diungkapkan pada Catatan 3. Significant accounting estimates, assumptions and
judgments applied in the preparation of the Group?s consolidated financial statements are disclosed in
Note 3. Mata uang penyajian yang digunakan dalam penyusunan laporan keuangan konsolidasian
adalah Rupiah Indonesia (Rp), yang merupakan mata uang fungsional Entitas dan seluruh Entitas
Anak di Indonesia. Tiap entitas dalam Grup menentukan mata uang fungsionalnya masing-masing dan
mengukur transaksinya dalam mata uang fungsional tersebut. The presentation currency used in the
preparation of the consolidated financial statements is the Indonesian Rupiah (Rp), which is the
functional currency of the Entity and all Subsidiaries in Indonesia. Each entity in the Group determines
Page 14
its own functional currency and measures its transactions in its respective functional currency. Seluruh
angka dalam laporan keuangan konsolidasian ini dibulatkan menjadi dan disajikan dalam ribuan
Rupiah Indonesia, kecuali dinyatakan lain. All figures in the consolidated financial statements are
rounded to and stated in thousands of Indonesian Rupiah, unless otherwise stated. Perubahan atas
Pernyataan Standar Akuntansi Keuangan (?PSAK?) dan Interpretasi Standar Akuntansi Keuangan
(?ISAK?) Changes to the Statements of Financial Accounting Standards (?PSAK?) and Interpretations
of Statements of Financial Accounting Standards (?ISAK?) Standar akuntansi revisian berikut yang
relevan untuk Grup, berlaku efektif sejak tanggal 1 Januari 2022 dan tidak memiliki pengaruh signifikan
terhadap laporan keuangan konsolidasian Grup: '? Amandemen PSAK 22, ?Kombinasi Bisnis? '?
Amandemen PSAK 57, ?Provisi, Liabilitas Kontinjensi dan Aset Kontinjensi? '? Penyesuaian Tahunan
atas PSAK 71, ?Instrumen Keuangan? dan PSAK 73, ?Sewa? The following revised accounting
standards which are relevant to the Group, are effective from January 1, 2022 and do not result in
significant impact to the Group?s consolidated financial statements: '? Amendments to PSAK 22,
?Business Combinations? '? Amendments to PSAK 57, ?Provisions, Contingent Liabilities and
Contingent Assets? '? Annual Improvement to PSAK 71, ?Financial Instruments? and PSAK 73,
?Leases?, Standar akuntansi revisian yang telah diterbitkan dan relevan untuk Grup, berlaku efektif
sejak tanggal 1 Januari 2023 dan belum diterapkan secara dini oleh Grup: '? Amendemen PSAK 1
?Penyajian Laporan Keuangan?; '? Amendemen PSAK 16 ?Aset Tetap?; '? Amendemen PSAK 25
?Kebijakan Akuntansi, Perubahan Estimasi Akuntansi dan Kesalahan?; '? Amendemen PSAK 46
?Pajak Penghasilan?. The following revised accounting standards issued and relevant to the Group,
are effective from January 1, 2023 and have not been early adopted by the Group: '? Amendment to
PSAK 1 ?Presentation of Financial Statements?; '? Amendment to PSAK 16 ?Fixed Assets?; '?
Amendment to PSAK 25 ?Accounting Policies, Changes in Accounting Estimates and Errors?; '?
Amendment to PSAK 46 ?Income Taxes?. Pada tanggal pengesahan laporan keuangan konsolidasian,
Grup sedang mempertimbangkan implikasi dari penerapan standar-standar tersebut, terhadap laporan
keuangan Grup. As at the authorization date of these consolidated financial statements, the Group is
assessing the implication of the above standards, to the Group's financial statements.
Prinsip-prinsip konsolidasi Laporan keuangan konsolidasian meliputi laporan keuangan Entitas dan entitas anak. Entitas anak Principles of consolidation
adalah entitas di mana Entitas memiliki pengendalian. Pengendalian timbul ketika Entitas terekspos
atas, atau memiliki hak untuk, imbal hasil yang bervariasi dari keterlibatannya dengan entitas dan
memiliki kemampuan untuk memengaruhi imbal hasil tersebut melalui kekuasaannya atas entitas.
Entitas anak dikonsolidasikan secara penuh sejak tanggal di mana pengendalian dialihkan kepada
Entitas. Entitas anak tidak dikonsolidasikan lagi sejak tanggal di mana Entitas kehilangan
pengendalian. The consolidated financial statements include the financial statements of the Entity and
its subsidiary. A subsidiary is an entity over which the Entity has control. The Entity controls an entity
when the Entity is exposed to, or has rights to, variable returns from its involvement with the entity and
has the ability to affect those returns through its power over the entity. Subsidiaries are fully
consolidated from the date on which the control is transferred to the Entity. Subsidiaries are
deconsolidated from the date on which that control ceases. Kombinasi bisnis dicatat dengan
menggunakan metode akuisisi. Imbalan yang diserahkan untuk akuisisi suatu entitas anak adalah
sebesar nilai wajar aset yang diserahkan, saham yang diterbitkan atau liabilitas yang diakui pada
tanggal akuisisi. Kelebihan jumlah imbalan yang dialihkan dan nilai wajar jumlah kepentingan
non-pengendali atas jumlah aset teridentifikasi bersih yang diperoleh dan kewajiban yang timbul dicatat
sebagai goodwill. Jika jumlah imbalan yang diserahkan lebih rendah dari nilai wajar aset neto entitas
anak yang diakuisisi, selisihnya diakui langsung dalam laporan laba rugi konsolidasian. The acquisition
method is used to account for business combinations. The consideration transferred for the acquisition
of a subsidiary is the fair value of the assets given, shares issued or liabilities incurred at the date of
Page 15
acquisition. The excess of the aggregate of the consideration transferred and the fair value of
non-controlling interest over the net identifiable assets and liabilities acquired is recorded as goodwill. If
this consideration is lower than the fair value of the net assets of the subsidiary acquired, the difference
is recognised directly in the consolidated profit or loss. Imbalan kontinjensi yang masih harus dialihkan
oleh Grup diakui sebesar nilai wajar pada tanggal akuisisi. Perubahan selanjutnya atas nilai wajar
imbalan kontinjensi yang diakui sebagai aset atau liabilitas dicatat sesuai dengan PSAK 71 ?Instrumen
Keuangan?, dalam laporan laba rugi. Imbalan kontinjensi yang diklasifikasikan sebagai ekuitas tidak
diukur kembali dan penyelesaian selanjutnya diperhitungkan dalam ekuitas. Any contingent
consideration to be transferred by the Group is recognised at fair value at the acquisition date.
Subsequent changes to the fair value of the contingent consideration that are deemed to be an asset or
liability are recognised in accordance with PSAK 71 ?Financial Instruments? in profit or loss.
Contingent consideration that is classified as equity is not remeasured and its subsequent settlement is
accounted for within equity. Untuk setiap akuisisi, Entitas mengakui kepentingan non-pengendali pada
pihak yang diakuisisi baik sebesar nilai wajar atau sebesar bagian proporsional kepentingan
non-pengendali atas aset neto pihak yang diakuisisi. Kepentingan non-pengendali disajikan di ekuitas
dalam laporan posisi keuangan konsolidasian, terpisah dari ekuitas pemilik entitas induk. For every
acquisition, the Entity recognises any non-controlling interests in the acquiree on an acquisition by
acquisition basis, either at fair value or at the non-controlling interest?s proportionate share of the
acquiree?s net assets. Non-controlling interests are reported as equity in the consolidated statements
of financial position, separate from the owner of the parent?s equity. Biaya yang terkait dengan akuisisi
dibebankan pada saat terjadinya. Transaksi, saldo dan keuntungan yang belum direalisasi antar entitas
dalam Grup telah dieliminasi. Kerugian yang belum direalisasi juga dieliminasi, kecuali bila terbukti
adanya penurunan nilai aset yang ditransfer. Acquisition-related costs are expensed as incurred. Inter
Entity transactions, balances and unrealised gains on transactions between entities in the Group are
eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of an
impairment of the transferred assets. Laporan keuangan entitas anak disusun untuk tahun pelaporan
yang sama dengan Entitas. Kebijakan akuntansi entitas anak diubah jika diperlukan, agar konsisten
dengan kebijakan akuntansi yang diadopsi Entitas. The financial statements of the subsidiary is
prepared for the same reporting year as the Entity. When necessary, adjustments are made to bring
the accounting policies in line with those of the Entity.
Kas dan setara kas Pada laporan arus kas konsolidasian, kas dan setara kas terdiri dari kas, bank dan semua investasi, Cash and cash equivalents
yang jatuh tempo dalam waktu tiga bulan atau kurang dari tanggal perolehannya dan cerukan dan
yang tidak dijaminkan serta tidak dibatasi penggunaannya. Pada laporan posisi keuangan
konsolidasian, cerukan disajikan sebagai liabilitas jangka pendek. For the consolidated statement of
cash flows, cash and cash equivalents consist of cash on hand and in banks and bank overdraft and all
unrestricted time deposits with maturities of three months or less from the date of placement. In the
consolidated statement of financial position, bank overdrafts are presented in current liabilities.
Persediaan Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan atau nilai realisasi neto. Inventories
Nilai realisasi neto adalah estimasi harga penjualan dalam kegiatan usaha normal dikurangi estimasi
biaya penyelesaian dan estimasi biaya yang diperlukan untuk melaksanakan penjualan. Inventories are
stated at the lower of cost and net realizable value. Net realizable value is the estimated selling price in
the ordinary course of business less the estimated costs of completion and the estimated additional
costs necessary to make the sale. Grup menetapkan penyisihan untuk keusangan dan/atau penurunan
nilai persediaan berdasarkan hasil penelaahan berkala atas kondisi fisik dan nilai realisasi neto
persediaan. The Group provides allowance for obsolescence and/or decline in value of inventories
based on periodic reviews of the physical conditions and net realizable values of the inventories.
Page 16
Aset tetap Grup menerapkan model revaluasi untuk aset tetap berupa hak atas tanah, bangunan dan prasarana Fixed assets
dan mesin, sedangkan untuk kelompok aset tetap lainnya menggunakan model biaya. The Group
applies revaluation model for its landrights, buildings and improvements and machineries, while for
other fixed assets uses the cost model. Aset tetap revaluasian dinyatakan berdasarkan nilai revaluasi
yang merupakan nilai wajar pada tanggal revaluasi dikurangi akumulasi penyusutan dan akumulasi rugi
penurunan nilai yang terjadi setelah tanggal revaluasi. Revalued fixed assets are stated at revalued
amount which is being the fair value at the date of revaluation less accumulated depreciation and
accumulated impairment losses occurring after the date of revaluation. Revaluasi dilakukan dengan
keteraturan yang cukup regular untuk memastikan bahwa jumlah tercatat tidak berbeda secara material
dari jumlah yang ditentukan dengan menggunakan nilai wajar pada tanggal pelaporan. Revaluation is
made with sufficient regularity to ensure that carrying amount does not differ materially from the amount
determined using fair value at the reporting date. Kenaikan yang berasal dari revaluasi aset tetap
tersebut diakui pada penghasilan komprehensif lain dan terakumulasi dalam ekuitas sebagai ?Surplus
Revaluasi Aset Tetap?, kecuali sebelumnya penurunan revaluasi atas aset yang sama pernah diakui
dalam laba rugi, dalam hal ini, kenaikan revaluasi hingga sebesar penurunan nilai aset akibat revaluasi
tersebut, dikreditkan dalam laba rugi. The increase from the revaluation of fixed assets is recognized in
other comprehensive income and accumulated in equity as ?Revaluation Surplus of Fixed Assets?,
except to the extent that it reverses a revaluation decrease, for the same asset which was previously
recognized in profit or loss, in which case the increase is credited to profit or loss to the extent of the
decrease previously charged. Penurunan jumlah tercatat yang berasal dari revaluasi aset tetap
dibebankan dalam laba rugi apabila penurunan tersebut melebihi saldo akun surplus revaluasi aset
tetap yang berasal dari revaluasi sebelumnya, jika ada. A decrease in carrying amount arising on the
revaluation of fixed assets is charged to profit or loss to the extent that it exceeds the balance, if any,
held in the revaluation reserve relating to a previous revaluation of fixed assets. Surplus revaluasi
dapat langsung dipindahkan ke saldo laba (defisit) ketika surplus tersebut telah direalisasi. Seluruh
surplus dapat direalisasikan pada penghentian atau pelepasan aset. Namun, jika aset yang direvaluasi
sedang disusutkan, bagian dari surplus tersebut direalisasikan sejalan dengan penggunaan aset.
Realisasi surplus yang sedikit demi sedikit setara dengan penyusutan yang sesuai dengan apresiasi
neto. Surplus revaluasi dialokasikan atau direalisasikan selama sisa umur manfaat. The revaluation
surplus may be transferred directly to retained earnings (deficit) when the surplus is realized. The
whole surplus may be realized on the retirement or disposal of the asset. However, if the revalued
asset is being depreciated, part of the surplus is being realized as the asset is used. The piecemeal
realization of the surplus is equal to the depreciation applicable to net appreciation. The revaluation
surplus is allocated or realized over the remaining life of the asset. Penyusutan atas nilai revaluasian
aset tetap dibebankan ke laba rugi. Bila kemudian aset tetap yang telah direvaluasi dijual atau
dihentikan penggunaannya, saldo surplus revaluasi aset tetap tersisa dipindahkan langsung ke saldo
laba (defisit). Depreciation of the revalued fixed assets is charged to profit or loss. If fixed assets have
been sold or discontinued, the remaining revaluation surplus of fixed assets balance will be charged
directly to retained earnings (deficit). Hak atas tanah dicatat sebesar nilai revaluasinya yang
mencerminkan nilai wajar pada tanggal revaluasi dan tidak disusutkan. Biaya legal awal untuk
mendapatkan hak legal diakui sebagai bagian biaya akuisisi hak atas tanah, biaya-biaya tersebut tidak
disusutkan. Biaya terkait dengan pembaruan hak atas tanah diakui sebagai aset tak berwujud dan
diamortisasi sepanjang umur hak atas tanah atau sisa masa manfaat, mana yang lebih rendah.
Landrights is stated at revalued amount which represents fair value at the revaluation date and is not
depreciated. Initial legal costs incurred to obtain legal rights are recognized as part of the acquisition
cost of the landrights, and these costs are not depreciated. Costs related to renewal of landrights are
recognized as intangible assets and amortized during the period of the landrights or its useful live,
Page 17
whichever is shorter. Aset tetap selain aset revaluasian awalnya diakui sebesar biaya perolehan. Biaya perolehan terdiri dari harga beli dan biaya-biaya tambahan termasuk biaya penggantian bagian aset tetap pada saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. All fixed assets other than revalued assets, are initially recognized at cost. Such cost comprises of acquisition price and any cost that includes the cost of replacing part of fixed assets when that cost that is incurred, if the recognition criteria are met. Setelah pengakuan awal aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan nilai. Subsequent to initial recognition, fixed assets are stated at cost less accumulated depreciation and impairment losses. Pengeluaran yang timbul setelah aset tetap digunakan, seperti biaya perbaikan dan pemeliharaan, dibebankan ke laporan laba rugi dan penghasilan komprehensif lain konsolidasian pada saat terjadinya. Dalam situasi dimana dapat dibuktikan secara jelas bahwa pengeluaran tersebut menimbulkan peningkatan manfaat ekonomis yang diharapkan diperoleh dari penggunaan aset tetap tersebut di masa datang yang melebihi kinerja normalnya, maka pengeluaran tersebut dikapitalisasi sebagai tambahan biaya perolehan aset tetap. Expenditures incurred after the fixed assets have been used, such as repairs and maintenance costs, are normally charged to the consolidated statement of profit or loss and other comprehensive income as incurred. In situations where it can be clearly demonstrated that the expenditures have resulted in an increase in the future economic benefits expected to be obtained from the use of the fixed asset beyond its originally assessed standard of performance, the expenditures are capitalized as additional costs of fixed assets. Penyusutan aset tetap selain hak atas tanah (kecuali HPPP), dimulai pada saat aset tersebut telah selesai dan siap untuk digunakan sesuai maksud penggunaannya dan dihitung dengan menggunakan metode garis lurus berdasarkan taksiran masa manfaat aset tetap sebagai berikut: Depreciation of fixed assets except landrights (excluding HPPP), starts when it is finished and available for its intended use and is computed using the straight-line method based on the estimated useful lives of fixed assets as follows: Masa Manfaat/ Useful Lives Tahun/ Years Bangunan dan prasarana Buildings and improvements 20 Mesin Machinery 4 ? 16 Peralatan pabrik Equipment 2 ? 16 Inventaris dan peralatan kantor Furniture, fixtures and office equipment 3 ? 8 Kendaraan Vehicles 4 ? 8 Hak atas tanah milik HPPP disusutkan dengan menggunakan metode garis lurus selama 50 tahun. Landrights owned by HPPP is depreciated using the straight-line method over 50 years. Jumlah tercatat dari suatu aset tetap dihentikan pengakuannya pada saat dilepaskan atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset (dihitung sebagai perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset) dikreditkan atau dibebankan dalam laba rugi pada tahun aset tersebut dihentikan pengakuannya. An item of fixed assets is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in profit or loss in the year the asset is derecognized. Pada setiap akhir tahun pelaporan, nilai residu, manfaat ekonomis dan metode penyusutan dievaluasi, dan jika sesuai keadaan, disesuaikan secara prospektif. The asset?s residual values, useful lives and methods of depreciation are evaluated, and adjusted prospectively if appropriate, at each of end reporting year. Aset dalam penyelesaian dinyatakan sebesar biaya perolehan dan disajikan sebagai bagian dari aset tetap. Akumulasi biaya perolehan aset dalam penyelesaian dipindahkan ke masing-masing aset tetap yang bersangkutan pada saat aset tersebut selesai dikerjakan dan siap digunakan sesuai dengan tujuannya. Aset dalam penyelesaian tidak disusutkan karena belum tersedia untuk digunakan. Construction in progress is stated at cost and is presented as part of fixed assets. The accumulated costs are reclassified to the appropriate fixed assets account when the construction is substantially completed and the constructed asset is ready for its intended use. Constructions in progress are not depreciated as these are not yet available for use.
Page 18
Penurunan nilai aset nonkeuangan Pada setiap akhir tahun pelaporan, Grup menilai apakah terdapat indikasi suatu aset mengalami Impairment of non-financial assets
penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian tahunan penurunan nilai aset
(yaitu goodwill yang diperoleh dalam suatu kombinasi bisnis) diperlukan, maka Grup membuat estimasi
formal atas jumlah terpulihkan aset tersebut. The Group assesses at each of reporting year whether
there is an indication that an asset may be impaired. If any such indication exists, or when annual
impairment testing for an asset (i.e. goodwill acquired in a business combination) is required, the Group
makes an estimate of the asset?s recoverable amount. Jumlah terpulihkan yang ditentukan untuk aset
individual adalah jumlah yang lebih tinggi antara nilai wajar aset atau Unit Penghasil Kas (UPK)
dikurangi biaya untuk menjual dengan nilai pakainya, kecuali aset tersebut tidak menghasilkan arus
kas masuk yang sebagian besar independen dari aset atau kelompok aset lain. Jika nilai tercatat aset
lebih besar daripada nilai terpulihkannya, maka aset tersebut dipertimbangkan mengalami penurunan
nilai dan nilai tercatat aset diturunkan nilainya menjadi sebesar nilai terpulihkannya. An asset?s
recoverable amount is the higher of an asset?s fair value or Cash Generating Unit (CGU)?s fair value
less costs to sell and its value in use, and is determined for an individual asset, unless the asset does
not generate cash inflows that are largely independent of those from other assets or groups of assets.
Where the carrying amount of an asset exceeds its recoverable amount, the asset is considered
impaired and is written down to its recoverable amount. Dalam menghitung nilai pakai, estimasi arus
kas masa depan neto didiskontokan ke nilai kini dengan menggunakan tingkat diskonto sebelum pajak
yang menggambarkan penilaian pasar kini dari nilai waktu uang dan risiko spesifik atas aset. Dalam
menentukan nilai wajar dikurangi biaya untuk menjual, digunakan harga penawaran pasar terakhir, jika
tersedia. Jika tidak terdapat transaksi tersebut, Grup menggunakan model penilaian yang sesuai untuk
menentukan nilai wajar aset. In assessing the value in use, the estimated net future cash flows are
discounted to their present value using a pre-tax discount rate that reflects current market assessments
of the time value of money and the risks specific to the asset. In determining fair value less costs to
sell, recent market transactions are taken into account, if available. If no such transactions can be
identified, an appropriate valuation model is used to determine the fair value of the assets. Kerugian
penurunan nilai yang telah diakui dalam tahun sebelumnya untuk suatu aset dibalik hanya jika terdapat
perubahan asumsi-asumsi yang digunakan untuk menentukan jumlah terpulihkan aset tersebut sejak
rugi penurunan nilai terakhir diakui. Pembalikan tersebut dibatasi sehingga jumlah tercatat aset tidak
melebihi jumlah terpulihkannya maupun jumlah tercatat, neto setelah penyusutan, seandainya tidak
ada rugi yang telah diakui untuk aset tersebut pada tahun sebelumnya. Pembalikan rugi penurunan
nilai diakui dalam laba rugi. Setelah pembalikan tersebut diakui sebagai laba rugi, penyusutan aset
tersebut disesuaikan di tahun mendatang untuk mengalokasikan jumlah tercatat aset yang direvisi,
dikurangi nilai sisanya, dengan dasar yang sistematis selama sisa umur manfaatnya. A previously
recognized impairment loss for an asset is reversed only if there has been a change in the assumptions
used to determine the asset?s recoverable amount since the last impairment loss was recognized. If
that is the case, the carrying amount of the asset is increased to its recoverable amount. The reversal
is limited so that the carrying amount of the assets does not exceed its recoverable amount, nor
exceed the carrying amount that would have been determined, net of depreciation, had no impairment
loss been recognized for the asset in prior year. The reversal of an impairment loss is recognized in
profit or loss. After such reversal, the depreciation charged is adjusted in future year to allocate the
asset?s revised carrying amount, less any residual value, on a systematic basis over its remaining
useful life. Goodwill diuji untuk penurunan nilai setiap tahun dan ketika keadaan yang mengindikasikan
kemungkinan penurunan nilai tercatat. Penurunan nilai goodwill ditetapkan dengan menentukan jumlah
tercatat setiap UPK (atau kelompok UPK) dimana goodwill terkait. Ketika jumlah terpulihkan dari UPK
kurang dari jumlah tercatatnya, rugi penurunan nilai diakui. Kerugian penurunan nilai atas goodwill
tidak dapat dibalik pada tahun berikutnya. Goodwill is tested for impairment annually and when
Page 19
circumstances indicate that the carrying value may be impaired. Impairment is determined for goodwill by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future year.
Page 20
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Penjabaran laporan
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Aset tetap, akhir
keuangan aset
periode tetap tetap tetap periode
tetap
Translation
Property, plant, and Disposals in Reclassifications of Property, plant, and
Addition in property, adjustment in
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment property, plant, and
period equipment equipment period
equipment
Nilai perolehan, Tanah, dimiliki Land, directly owned Carrying amount,
380,875,828 ( 2,498,120 ) 378,377,708
kotor langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 169,608,976 ( 4,813,701 ) 164,795,275 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 1,184,440,583 5,076,952 ( 7,957,893 ) 19,191,042 ( 8,908,276 ) 1,191,842,408 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 34,462,333 9,680 ( 627,717 ) ( 107,457 ) 33,736,839 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
3,860,048 ( 55,545 ) 3,804,503
dimiliki langsung owned
Dimiliki langsung 1,773,247,768 5,086,632 ( 8,585,610 ) 19,191,042 ( 16,383,099 ) 1,772,556,733 Directly owned
Mesin, aset hak guna Machinery, right of use
88,239,774 ( 15,179,934 ) 73,059,840
assets
Alat pengangkutan, Transportation
aset hak guna 115,564 126,249 ( 115,563 ) 126,250 equipment, right of
use assets
Bangunan, aset hak Building, right of use
30,866,483 2,098,883 ( 1,577,119 ) 31,388,247
guna assets
Aset hak guna 119,221,821 2,225,132 ( 1,692,682 ) ( 15,179,934 ) 104,574,337 Right of use assets
Bangunan, dalam Building, assets under
5,072,388 ( 151,694 ) 4,920,694
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 12,412,289 13,457,249 ( 4,011,108 ) 21,858,430 equipment, assets
under construction
Aset dalam Assets under
17,484,677 13,457,249 ( 4,011,108 ) ( 151,694 ) 26,779,124
penyelesaian construction
Page 21
Aset tetap Property, plant, and
1,909,954,266 20,769,013 ( 10,278,292 ) 0 ( 16,534,793 ) 1,903,910,194
equipment
Akumulasi Tanah, dimiliki Land, directly owned Carrying amount,
965,995 278,806 ( 59,203 ) 1,185,598
depresiasi langsung accumulated
Bangunan dan Building and leasehold depreciation
fasilitasnya, dimiliki 12,118,013 8,869,373 ( 369,757 ) 20,617,629 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 384,650,360 118,183,611 ( 7,775,613 ) 11,918,818 ( 4,496,194 ) 502,480,982 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 30,749,686 1,503,281 ( 627,717 ) ( 97,776 ) 31,527,474 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
3,743,264 5,420 ( 49,990 ) 3,698,694
dimiliki langsung owned
Dimiliki langsung 432,227,318 128,840,491 ( 8,403,330 ) 11,918,818 ( 5,072,920 ) 559,510,377 Directly owned
Mesin, aset hak guna Machinery, right of use
35,542,561 8,159,715 ( 11,918,818 ) 31,783,458
assets
Alat pengangkutan, Transportation
aset hak guna 115,563 31,562 ( 115,563 ) 31,562 equipment, right of
use assets
Bangunan, aset hak Building, right of use
15,076,634 2,748,774 ( 1,577,119 ) 16,248,289
guna assets
Aset hak guna 50,734,758 10,940,051 ( 1,692,682 ) ( 11,918,818 ) 48,063,309 Right of use assets
Aset tetap Property, plant, and
482,962,076 139,780,542 ( 10,096,012 ) 0 ( 5,072,920 ) 607,573,686
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
1,426,992,190 1,296,336,508
equipment
Page 22
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Penjabaran
Aset tetap, awal Penambahan aset Pengurangan aset Reklasifikasi aset Aset tetap, akhir
laporan keuangan
periode tetap tetap tetap periode
aset tetap
Translation
Property, plant, and Disposals in Reclassifications of Property, plant, and
Addition in property, adjustment in
equipment, beginning property, plant, and property, plant, and equipment, end
plant, and equipment property, plant, and
period equipment equipment period
equipment
Nilai perolehan, Tanah, dimiliki Land, directly owned Carrying amount,
380,516,533 359,295 380,875,828
kotor langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 168,451,067 465,572 692,337 169,608,976 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 1,022,984,913 7,778,189 152,416,519 1,260,962 1,184,440,583 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 34,257,816 189,062 15,455 34,462,333 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
3,823,150 28,909 7,989 3,860,048
dimiliki langsung owned
Dimiliki langsung 1,610,033,479 8,461,732 152,416,519 2,336,038 1,773,247,768 Directly owned
Mesin, aset hak guna Machinery, right of use
216,991,254 ( 128,751,480 ) 88,239,774
assets
Alat pengangkutan, Transportation
aset hak guna 115,564 115,564 equipment, right of use
assets
Bangunan, aset hak Building, right of use
27,121,398 6,864,635 ( 3,119,550 ) 30,866,483
guna assets
Aset hak guna 244,228,216 6,864,635 ( 3,119,550 ) ( 128,751,480 ) 119,221,821 Right of use assets
Bangunan, dalam Building, assets under
2,491,421 2,580,967 5,072,388
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 10,450,878 7,331,182 ( 5,369,771 ) 12,412,289 equipment, assets
under construction
Aset dalam Assets under
12,942,299 9,912,149 ( 5,369,771 ) 17,484,677
penyelesaian construction
Page 23
Aset tetap Property, plant, and
1,867,203,994 25,238,516 ( 3,119,550 ) 18,295,268 2,336,038 1,909,954,266
equipment
Akumulasi Tanah, dimiliki Land, directly owned Carrying amount,
0 953,830 12,165 965,995
depresiasi langsung accumulated
Bangunan dan Building and leasehold depreciation
fasilitasnya, dimiliki 12,044,337 73,676 12,118,013 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 163,273,303 155,166,126 65,488,832 722,099 384,650,360 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 28,805,218 1,930,400 14,068 30,749,686 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
3,729,449 6,625 7,190 3,743,264
dimiliki langsung owned
Dimiliki langsung 195,807,970 170,101,318 65,488,832 829,198 432,227,318 Directly owned
Mesin, aset hak guna Machinery, right of use
80,780,275 20,251,118 ( 65,488,832 ) 35,542,561
assets
Alat pengangkutan, Transportation
aset hak guna 77,042 38,521 115,563 equipment, right of use
assets
Bangunan, aset hak Building, right of use
12,469,418 4,659,552 ( 2,052,336 ) 15,076,634
guna assets
Aset hak guna 93,326,735 24,949,191 ( 2,052,336 ) ( 65,488,832 ) 50,734,758 Right of use assets
Aset tetap Property, plant, and
289,134,705 195,050,509 ( 2,052,336 ) 829,198 482,962,076
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
1,578,069,289 1,426,992,190
equipment
Page 24
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 25
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak berelasi 1 PT ICI Paints Related party 1
31,641,055 29,811,285
Indonesia
Pihak berelasi 31,641,055 29,811,285 Related parties
Pihak ketiga lainnya 722,049,161 772,407,677 Other third parties
Pihak ketiga 722,049,161 772,407,677 Third parties
Tipe pihak 753,690,216 802,218,962 Type of parties
Page 26
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 27
[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 produk Other product revenue
753,690,216 802,218,962
lainnya
Pendapatan dari Product revenue
753,690,216 802,218,962
produk
Tipe pendapatan 753,690,216 802,218,962 Type of revenue
Page 28
[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 Unilever Grup 365,165,220 304,618,421 Party 1
Pihak dengan Party with revenue
pendapatan lebih dari 365,165,220 304,618,421 more than 10%
10%
Page 29
[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 119,240,169 118,144,104 IDR Third party
CNY 14,621,776 18,678,363 CNY
EUR 731,009 659,399 EUR
USD 26,849,533 24,952,419 USD
Mata uang 161,442,487 ( 6,891,432 ) 154,551,055 162,434,285 ( 6,901,407 ) 155,532,878 Currency
Pihak berelasi IDR 17,322,350 16,580,580 IDR Related party
Mata uang 17,322,350 (0) 17,322,350 16,580,580 (0) 16,580,580 Currency
Page 30
[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 128,550,938 126,621,516 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 14,400,429 17,928,837 1 - 30 days Overdue
1 - 60 hari 4,858,201 2,952,558 1 - 60 days
1 - 90 hari 2,114,779 543,451 1 - 90 days
1 - 180 hari 11,518,140 14,387,923 1 - 180 days
Umur 32,891,549 35,812,769 Aging
Jatuh tempo Umur 161,442,487 ( 6,891,432 ) 154,551,055 162,434,285 ( 6,901,407 ) 155,532,878 Aging Due status
Page 31
[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 Unilever Rank 1, counterparty Third party
31,053,575 37,829,271
Indonesia Tbk
Pihak 2 PT Tirta Rank 2, counterparty
20,729,887 15,999,555
Investama
Pihak 3 PT Yasulor Rank 3, counterparty
4,875,196 7,012,489
Indonesia
Pihak 4 PT Lotus Mas 965,113 3,108,810 Rank 4, counterparty
Pihak 5 PT Tempo Rank 5, counterparty
3,245,456 3,020,626
Natural Products
Pihak 6 PT Tirta Sukses Rank 6, counterparty
2,252,637 2,908,395
Perkasa
Pihak 7 Bayer Rank 7, counterparty
CropScience 8,734,110 9,408,314
(China)
Pihak 8 SC Johnson & Rank 8, counterparty
5,402,465 8,453,922
Son, Inc
Pihak 9 Milott Rank 9, counterparty
Laboratories Co., 8,150,480 7,977,239
Ltd.
Pihak 10 Zawgyi Premier Rank 10,
8,735,778 6,782,711
Co.Ltd counterparty
Pihak lainnya Lainnya 67,297,790 59,932,953 Others, counterparty
Rincian pihak 161,442,487 ( 6,891,432 ) 154,551,055 162,434,285 ( 6,901,407 ) 155,532,878 List of counterparty
Pihak berelasi Pihak 1 PT ICI Paints Rank 1, counterparty Related party
17,322,350 16,580,580
Indonesia
Rincian pihak 17,322,350 17,322,350 16,580,580 (0) 16,580,580 List of counterparty
Page 32
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry
Piutang usaha berdasarkan domestik atau international Trade receivables by domestic or international
30 September 2023 31 December 2022
Penyisihan penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for impairment Allowance for impairment
Trade receivables, gross Trade receivables Trade receivables, gross Trade receivables
of trade receivables of trade receivables
Domestik 119,240,169 118,144,109 Domestic
International 42,202,318 44,290,176 International
Total piutang usaha Total trade receivables by
berdasarkan domestik atau 161,442,487 ( 6,891,432 ) 154,551,055 162,434,285 ( 6,901,407 ) 155,532,878 domestic or international
international
Page 33
[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 6,901,407 3,954,929 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
3,780,180
penurunan nilai piutang usaha impairment of trade receivables
Pengurangan mutasi penurunan Reduction of movement of
nilai piutang usaha ( 9,975 ) ( 473,443 ) allowance for impairment of trade
receivables
Dihapusbukukannya cadangan Written off of movement of
penurunan nilai piutang usaha ( 360,259 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 6,891,432 6,901,407 trade receivables, ending
period
Page 34
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 35
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 51,167,778 60,264,828 Finished goods
Barang dalam proses 22,065,198 23,487,458 Work in process
Bahan baku dan bahan Raw and indirect material
58,374,914 70,147,352
pembantu
Suku cadang 23,042,683 20,803,694 Spareparts
Persediaan, kotor 154,650,573 174,703,332 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
( 8,911,221 ) ( 10,325,930 )
persediaan of inventories
Persediaan 145,739,352 164,377,402 Inventories
Persediaan lancar 145,739,352 164,377,402 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
10,325,930 11,042,998
Penurunan Nilai Persediaan Inventories, beginning balance
Kenaikan/(penurunan) cadangan Increase/(decrease) for
penurunan nilai persediaan ( 1,414,709 ) ( 717,068 ) allowance for impairment of
inventories
Saldo akhir Penyisihan Allowance for Impairment of
8,911,221 10,325,930
Penurunan Nilai Persediaan Inventories, ending balance
Page 36
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 37
[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 85,904,772 87,361,005 IDR Third party
CNY 18,684,922 11,389,590 CNY
EUR 3,039,833 4,246,550 EUR
SGD 5,398 SGD
USD 9,631,790 34,075,750 USD
Mata uang lainnya 526,958 466,220 Other currency
Mata uang 117,788,275 137,544,513 Currency
Page 38
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 39
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
30 September 31 December
2023 2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT Dai Nippon Printing Rank 1, counterparty Third party
23,943,481 21,606,977
Indonesia
Pihak 2 PT Tirta Investama 11,139,250 11,649,606 Rank 2, counterparty
Pihak 3 PT Manuchar Rank 3, counterparty
0 6,371,990
Indonesia
Pihak 4 PT Bumi Mulia Indah Rank 4, counterparty
4,517,672 4,157,679
Lestari
Pihak 5 PT Rapid Plast Rank 5, counterparty
0 3,093,555
Indonesia
Pihak 6 PT Asti indograph 1,102,197 2,305,084 Rank 6, counterparty
Pihak 7 Propack Jiangyin Rank 7, counterparty
9,947,576 15,786,073
advanced Packaging
Pihak 8 Chevron Phillips Rank 8, counterparty
3,472,856 3,663,593
Chemical
Pihak 9 Lotte Chemical titan 993,975 2,328,345 Rank 9, counterparty
Pihak 10 CCL Label Singapore 1,884,923 2,178,058 Rank 10, counterparty
Pihak lainnya Lainnya 60,786,345 64,403,553 Others, counterparty
Rincian pihak 117,788,275 137,544,513 List of counterparty
Page 40
[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
Grup sehubungan dengan pembelian bahan baku, bahan penunjang dan lainlain kepada pihak ketiga
As of September 30, 2023 and December 31, 2022, there are no guarantees provided by the Group in
connection with the purchase of raw materials, supplementary materials and others from third parties
Page 41
[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 70,147,352 64,741,738 Beginning raw inventory
Pembelian bahan baku 343,802,874 420,200,818 Purchased raw inventory
Persediaan bahan baku akhir 58,374,914 65,294,627 Ending raw inventory
Bahan baku yang digunakan 355,575,312 419,647,929 Raw inventory used
Upah, tenaga kerja langsung 62,092,742 70,130,914 Wages and direct labor
Amortisasi 2,400,000 2,703,034 Amortization
Depresiasi 136,999,935 151,271,957 Depreciation
Sewa 2,171,190 4,630,576 Rent cost
Perbaikan dan pemeliharaan 16,014,057 18,148,267 Repairs and maintenance
Beban utilitas 47,769,190 55,862,476 Utilities expense
Biaya pabrikasi lainya 62,075,301 66,319,413 Other manufacturing overhead
Jumlah biaya produksi 685,097,727 788,714,566 Total production cost
Barang setengah jadi awal 23,487,458 24,100,278 Beginning wip inventory
Barang setengah jadi akhir 22,065,198 29,924,548 Ending wip inventory
Harga pokok produksi 686,519,987 782,890,296 Cost of goods manufactured
Barang jadi awal 60,264,828 58,228,284 Beginning finish goods inventory
Pembelian barang jadi 1,030,026 4,407,397 Purchased finish goods inventory
Barang jadi akhir 51,167,778 63,323,181 Ending finish goods inventory
Biaya overhead lainnya ( 1,741,687 ) ( 6,370,896 ) Overhead
Beban pokok penjualan dan Cost of sales and revenue
694,905,376 775,831,900
pendapatan
Page 42
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 43
[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 Danamon Indonesia IDR 74,555,212 74,555,212 IDR Bank Danamon Indonesia
Tbk Mata uang 74,555,212 Currency Tbk
Bank Cimb Niaga Tbk IDR 254,955,271 254,955,271 266,955,271 266,955,271 IDR Bank Cimb Niaga Tbk
Mata uang 254,955,271 266,955,271 Currency
Bank OCBC Nisp Tbk IDR 77,088,876 77,088,876 90,088,877 90,088,877 IDR Bank OCBC Nisp Tbk
Mata uang 77,088,876 90,088,877 Currency
Bank lokal lainnya IDR 8,035,487 8,035,487 8,847,794 8,847,794 IDR Other local banks
Mata uang 8,035,487 8,847,794 Currency
Kreditur nama bank Mata uang 414,634,846 365,891,942 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 September 2023 31 December 2022
Total utang bank, kotor 414,634,846 365,891,942 Total bank loans, gross
Biaya penerbitan utang bank yang belum diamortisasi (0) (0) Unamortized bank loan issuance cost
Total utang bank, bersih 414,634,846 365,891,942 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
51,217,421 28,015,035
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 363,417,425 337,876,907 Long-term bank loans
Page 44
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 45
[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 Jatuh tempo utang bank
uang asing jangka panjang
Bank loan, amount in foreign
Due date for long-term bank loan
currency
Bank Cimb Niaga Tbk IDR 266,955,271 266955271 IDR Bank Cimb Niaga Tbk
Bank OCBC Nisp Tbk IDR 90,088,877 IDR Bank OCBC Nisp Tbk
Bank lokal lainnya IDR 8,847,794 IDR Other local banks
Page 46
[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
Utang bank jangka Utang bank jangka
pendek, nilai dalam mata pendek, nilai dalam mata
pendek pendek
uang asing uang asing
Short-term bank loan, Short-term bank loan,
Short term bank loans Short term bank loans
amount in foreign currency amount in foreign currency
Bank Danamon Indonesia IDR 13,279,946 13,279,946 87,015,083 87,015,083 IDR Bank Danamon Indonesia
Tbk Mata uang 13,279,946 87,015,083 Currency Tbk
Bank Cimb Niaga Tbk IDR 31,642,373 31,642,373 38,846,382 38,846,382 IDR Bank Cimb Niaga Tbk
USD 1,080,820 16,780,816 1,495,233 23,521,514 USD
Mata uang 48,423,189 62,367,896 Currency
Bank OCBC Nisp Tbk IDR 37,902,390 37,902,390 54,732,806 54,732,806 IDR Bank OCBC Nisp Tbk
EUR 97,815 1,604,566 100,295 1,676,191 EUR
USD 594,387 9,228,456 934,195 14,695,817 USD
Mata uang 48,735,412 71,104,814 Currency
Bank asing lainnya CNY 1,149,450 2,441,961 1,864,255 4,207,847 CNY Other foreign banks
Mata uang 2,441,961 4,207,847 Currency
Bank lokal lainnya IDR 18,907,141 18,907,141 19,367,224 19,367,224 IDR Other local banks
Mata uang 18,907,141 19,367,224 Currency
Kreditur nama bank Mata uang 131,787,649 244,062,864 Currency Creditor bank name
Page 47
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 48
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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