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Financial statement Text extracted CBRE

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Page 1
Nomor Surat                      0157-LO/CBRE/JKT/X/23
Nama Emiten                      PT Cakra Buana Resources Energi Tbk
Kode Emiten                      CBRE
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



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



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 Dokumen ini merupakan dokumen resmi PT Cakra Buana Resources Energi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

           elektronik. PT Cakra Buana Resources Energi 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 Cakra Buana Resources                                      Entity name
                                       Energi Tbk
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                           CBRE                                                          Entity code
Nomor identifikasi entitas             AB146                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 A. Energy                                                           Sector
Subsektor                              A1. Oil, Gas & Coal                                             Subsector
Industri                               A12. Coal                                                         Industry
Subindustri                            A122. Coal Distribution                                      Subindustry
Informasi pemegang saham                                                   Controlling shareholder information
                                       Individual WNI
pengendali
Jenis entitas                          Local Company - Indonesia                                   Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                    Type of listed securities
Jenis papan perdagangan tempat                                             Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                        statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit              Type of report on financial statements
Jenis opini auditor                                                                   Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                        Matters disclosed in
pendapat untuk penekanan atas suatu                                        emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                               paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                           Result of review engagement
Opini Hal Audit Utama                                                          Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                                 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
                                       52,216,624,914       2,526,388,016
                                                                                         equivalents
      Piutang usaha                                                              Trade receivables
         Piutang usaha pihak                                              Trade receivables third
                                        3,656,520,000       1,386,140,000
         ketiga                                                                           parties
         Piutang usaha pihak                                                  Trade receivables
                                                              476,215,000
         berelasi                                                                 related parties
      Piutang lainnya                                                            Other receivables
         Piutang lainnya pihak                                            Other receivables third
                                          655,602,500
         ketiga                                                                           parties
         Piutang lainnya pihak                                                 Other receivables
                                        1,464,791,554
         berelasi                                                                 related parties
      Biaya dibayar dimuka                                                Current prepaid expenses
                                        4,442,745,709       1,139,417,694
      lancar
      Jaminan lancar                    6,346,500,000        865,200,000        Current guarantees
      Uang muka lancar                                                          Current advances
         Uang muka lancar atas                                            Current advances on
         pembelian aset tetap                                342,156,559 purchase of property,
                                                                           plant and equipment
          Uang muka lancar                                                         Other current
                                                             223,238,710
          lainnya                                                                       advances
     Jumlah aset lancar                68,782,784,677      6,958,755,979      Total current assets
   Aset tidak lancar                                                               Non-current assets
     Jaminan tidak lancar               1,225,000,000      1,225,000,000   Non-current guarantees
     Uang muka tidak lancar                                                Non-current advances
          Uang muka tidak                                                     Other non-current
                                       11,282,322,380
          lancar lainnya                                                                advances
     Aset tetap                                                                Property, plant, and
                                     103,494,015,093      93,960,340,166
                                                                                          equipment
       Aset hak guna                  23,835,249,626      27,783,233,903        Right of use assets
       Jumlah aset tidak lancar      139,836,587,099     122,968,574,069 Total non-current assets
   Jumlah aset                       208,619,371,776     129,927,330,048                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                        1,197,231,748      4,719,822,501
              ketiga                                                             third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                          421,128,723        194,234,858
              ketiga                                                             third parties
          Beban akrual jangka                                                   Current accrued
                                          210,006,170         52,500,000
          pendek                                                                        expenses
          Utang pajak                     837,074,318      1,177,809,854          Taxes payable
          Uang jaminan jangka                                                  Current deposits
                                        5,032,500,000      4,220,000,000
          pendek
          Pendapatan diterima                                                  Current unearned
                                           18,350,033
          dimuka jangka pendek                                                          revenue
Page 5
      Liabilitas jangka                                                  Current maturities of
      panjang yang jatuh                                                  long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                              Current maturities
          panjang yang jatuh                                              of finance lease
          tempo dalam satu          4,811,270,396      4,570,335,437              liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                         Total current
                                   12,527,561,388     14,934,702,650
      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 finance
          panjang atas                                                      lease liabilities
                                   19,946,475,792     23,585,647,090
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                              Long-term
      pasca kerja jangka             118,322,316          81,701,347          post-employment
      panjang                                                                benefit obligations
      Jumlah liabilitas                                                     Total non-current
                                   20,064,798,108     23,667,348,437
      jangka panjang                                                                  liabilities
  Jumlah liabilitas                32,592,359,496     38,602,051,087               Total liabilities
Ekuitas                                                                                          Equity
  Ekuitas yang                                                              Equity attributable to
  diatribusikan kepada                                                   equity owners of parent
  pemilik entitas induk                                                                        entity
      Saham biasa                 113,450,000,000     95,000,000,000           Common stocks
      Tambahan modal                                                          Additional paid-in
                                   59,473,357,643      1,366,357,603
      disetor                                                                             capital
      Komponen ekuitas                                                    Other components of
                                     ( 3,052,750 )       ( 3,052,750 )
      lainnya                                                                             equity
      Saldo laba                                                           Retained earnings
      (akumulasi kerugian)                                                              (deficit)
          Saldo laba yang                                                   Unappropriated
          belum ditentukan          3,106,707,387    ( 5,038,025,892 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                      Total equity
      diatribusikan kepada                                           attributable to equity
                                  176,027,012,280     91,325,278,961
      pemilik entitas induk                                               owners of parent
                                                                                      entity
   Jumlah ekuitas                 176,027,012,280     91,325,278,961               Total equity
Jumlah liabilitas dan                                                 Total liabilities and equity
                                  208,619,371,776    129,927,330,048
ekuitas
Page 6
[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
                                       33,520,480,000       22,181,869,444
usaha
Beban pokok penjualan dan                                                         Cost of sales and revenue
                                    ( 15,384,745,874 )   ( 10,365,839,374 )
pendapatan
Jumlah laba bruto                      18,135,734,126       11,816,030,070                Total gross profit
Beban umum dan administrasi                                                      General and administrative
                                     ( 9,367,823,669 )    ( 3,275,945,608 )
                                                                                                    expenses
Beban bunga dan keuangan               ( 292,513,705 )      ( 427,727,877 )       Interest and finance costs
Pendapatan lainnya                         71,582,287       ( 963,955,908 )                     Other income
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                        8,546,979,039        7,148,400,677
pajak penghasilan
Pendapatan (beban) pajak               ( 402,245,760 )      ( 266,182,433 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                        8,144,733,279        6,882,218,244
yang dilanjutkan                                                                     continuing operations
Jumlah laba (rugi)                      8,144,733,279        6,882,218,244                Total profit (loss)
Jumlah laba rugi komprehensif           8,144,733,279        6,882,218,244    Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                       Profit (loss) attributable to
                                        8,144,733,279        6,882,218,244
   diatribusikan ke entitas induk                                                              parent entity
Laba rugi komprehensif yang                                                          Comprehensive income
dapat diatribusikan                                                                             attributable to
   Laba rugi komprehensif yang                                                     Comprehensive income
   dapat diatribusikan ke entitas       8,144,733,279        6,882,218,244     attributable to parent entity
   induk
Laba (rugi) per saham                                                           Earnings (loss) per share
   Laba per saham dasar                                                      Basic earnings per share
   diatribusikan kepada                                                           attributable to equity
   pemilik entitas induk                                                    owners of the parent entity
       Laba (rugi) per saham                                                Basic earnings (loss) per
       dasar dari operasi yang                    1.79                 4.18   share from continuing
       dilanjutkan                                                                         operations
Page 7
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                           Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Komponen transaksi
                                         Saham biasa                                                                 ditentukan          diatribusikan kepada       Ekuitas
                                                                  disetor                 ekuitas lainnya
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                               Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                              Balance before restatement at beginning of
                                          95,000,000,000          1,366,357,603              ( 3,052,750 )        ( 5,038,025,892 )           91,325,278,961       91,325,278,961
  kembali                                                                                                                                                                                                                period
  Posisi ekuitas, awal periode            95,000,000,000          1,366,357,603              ( 3,052,750 )        ( 5,038,025,892 )          91,325,278,961        91,325,278,961   Equity position, beginning of the period
  Laba (rugi)                                                                                                        8,144,733,279            8,144,733,279         8,144,733,279                                  Profit (loss)
  Penerbitan saham biasa                  18,450,000,000         58,107,000,040                                                              76,557,000,040        76,557,000,040                 Issuance of common stocks
  Posisi ekuitas, akhir periode          113,450,000,000         59,473,357,643              ( 3,052,750 )           3,106,707,387          176,027,012,280       176,027,012,280         Equity position, end of the period
Page 8
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                          Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                              Tambahan modal            Komponen transaksi
                                         Saham biasa                                                                 ditentukan          diatribusikan kepada      Ekuitas
                                                                  disetor                 ekuitas lainnya
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                               Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                             Balance before restatement at beginning of
                                          12,500,000,000          1,366,357,603                                  ( 12,536,815,712 )            1,329,541,891       1,329,541,891
  kembali                                                                                                                                                                                                               period
  Posisi ekuitas, awal periode            12,500,000,000          1,366,357,603                                  ( 12,536,815,712 )           1,329,541,891        1,329,541,891   Equity position, beginning of the period
  Laba (rugi)                                                                                                        6,882,218,244            6,882,218,244        6,882,218,244                                  Profit (loss)
  Penerbitan saham biasa                  82,500,000,000                                                                                     82,500,000,000       82,500,000,000                 Issuance of common stocks
  Transaksi ekuitas lainnya                                                                     2,715,109                                         2,715,109            2,715,109                    Other equity transactions
  Posisi ekuitas, akhir periode           95,000,000,000          1,366,357,603                 2,715,109         ( 5,654,597,468 )          90,714,475,244       90,714,475,244         Equity position, end of the period
Page 9
[1510000] Statement of cash flows, direct method - General Industry

Laporan arus kas                                                           Statement of cash flows
                                  30 September 2023    30 September 2022
Arus kas dari aktivitas operasi                                                Cash flows from operating
                                                                                                 activities
   Penerimaan kas dari                                                              Cash receipts from
   aktivitas operasi                                                                operating activities
       Penerimaan dari                                                       Receipts from customers
                                     30,442,770,946       13,920,163,183
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 11,620,765,757 )    ( 6,132,750,098 )     goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                   ( 6,630,130,310 )    ( 1,605,285,027 )
       tunjangan                                                                         allowances
       Pembayaran beban umum                                              Payments for general and
                                   ( 1,504,486,047 )      ( 900,611,615 )
       dan administrasi                                                     administrative expense
       Pembayaran kas lainnya                                              Other cash payments for
                                     ( 742,981,299 )      ( 144,860,000 )
       untuk beban operasi                                                       operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                      9,944,407,533        5,136,656,443
   (digunakan untuk) operasi                                                            in) operations
   Arus kas sebelum                                                          Net cash flows received
   perubahan dalam aset dan                                                  from (used in) operating
   liabilitas yang diperoleh          9,944,407,533        5,136,656,443 activities before changes in
   dari (digunakan untuk)                                                        assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                      9,944,407,533        5,136,656,443
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                          activities
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                                           1,000,000,000
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                  ( 13,478,870,438 )    ( 4,952,132,461 )
   aset tetap                                                             property, plant and equipment
   Uang muka dan pinjaman                                                     Cash advances and loans
   diberikan kepada pihak lain,   ( 18,200,000,000 )                        made to other parties, other
   selain institusi keuangan                                                   than financing institutions
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 31,678,870,438 )    ( 3,952,132,461 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                      Cash flows from financing
pendanaan                                                                                        activities
   Pembayaran liabilitas sewa                                               Payments of finance lease
                                   ( 4,885,565,379 )
   pembiayaan                                                                                 liabilities
   Penerimaan dari penerbitan                                               Proceeds from issuance of
                                     79,704,000,000        4,275,000,000
   saham biasa                                                                         common stocks
   Pembayaran biaya emisi                                                  Payments of stock issuance
                                   ( 3,146,999,960 )
   saham                                                                                          costs
   Penerimaan (pengeluaran)                                               Other cash inflows (outflows)
   kas lainnya dari aktivitas        ( 246,734,858 )    ( 4,573,999,655 )      from financing activities
   pendanaan
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
Page 10
   (digunakan untuk) aktivitas   71,424,699,803   ( 298,999,655 )         financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                      Total net increase (decrease)
                                 49,690,236,898     885,524,327
bersih kas dan setara kas                                        in cash and cash equivalents
Kas dan setara kas arus kas,                                    Cash and cash equivalents cash
                                  2,526,388,016   1,640,863,689
awal periode                                                       flows, beginning of the period
Kas dan setara kas arus kas,                                        Cash and cash equivalents
                                 52,216,624,914   2,526,388,016
akhir periode                                                    cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                            Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Bangunan dan fasilitasnya,                                                                                                        Building and leasehold      Carrying amount, gross
                                                                    1,777,711,596                                                   1,777,711,596
                         dimiliki langsung                                                                                                          improvement, directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                      855,836,393                     211,796,700                   1,067,633,093
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                                                      594,950,000                     594,950,000
                         langsung
                         Kapal, dimiliki langsung                 49,224,120,000                    2,157,586,000                 51,381,706,000         Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                             Technical Equipment, directly
                                                                  26,106,641,653                    7,252,046,830                 33,358,688,483
                         langsung                                                                                                                                           owned
                         Dimiliki langsung                        77,964,309,642                  10,216,379,530                  88,180,689,172                 Directly owned
                         Lainnya, dalam penyelesaian                                                                                                        Others, assets under
                                                                  31,089,989,810                    3,262,490,942                 34,352,480,752
                                                                                                                                                                      construction
                         Aset dalam penyelesaian                  31,089,989,810                    3,262,490,942                 34,352,480,752   Assets under construction
                         Aset tetap                                                                                                                        Property, plant, and
                                                                 109,054,299,452                  13,478,870,472                 122,533,169,924
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                       Building and leasehold Carrying amount, accumulated
                                                                       72,484,724                       92,589,146                   165,073,870
                         dimiliki langsung                                                                                                         improvement, directly owned                    depreciation
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                      178,796,864                     104,794,456                    283,591,320
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                                                        30,986,979                    30,986,979
                         langsung
                         Kapal, dimiliki langsung                   7,273,726,916                   1,025,502,500                   8,299,229,416          Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                 Technical Equipment, directly
                                                                    7,568,950,782                   2,691,322,464                 10,260,273,246
                         langsung                                                                                                                                            owned
                         Dimiliki langsung                        15,093,959,286                    3,945,195,545                 19,039,154,831                  Directly owned
                         Aset tetap                                                                                                                          Property, plant, and
                                                                  15,093,959,286                    3,945,195,545                 19,039,154,831
                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                          Property, plant, and             Carrying amount
                                                                  93,960,340,166                                                 103,494,015,093
                                                                                                                                                                       equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                      Property, plant, and equipment
                                                        Aset tetap, awal periode   Penambahan aset tetap          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and
                                                                                   Addition in property, plant,    Disposals in property,     Property, plant, and
                                                         equipment, beginning
                                                                                         and equipment             plant, and equipment      equipment, end period
                                                                 period
Nilai perolehan, kotor   Bangunan dan fasilitasnya,                                                                                                                        Building and leasehold   Carrying amount, gross
                         dimiliki langsung                                                  1,777,711,596                                            1,777,711,596          improvement, directly
                                                                                                                                                                                            owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                   89,393,560                  766,442,833                                             855,836,393
                         kantor, dimiliki langsung                                                                                                                      equipment, directly owned
                         Kapal, dimiliki langsung             49,224,120,000                                                                       49,224,120,000         Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                       Technical Equipment,
                                                              12,942,831,190               13,163,810,463                                          26,106,641,653
                         langsung                                                                                                                                                  directly owned
                         Dimiliki langsung                    62,256,344,750               15,707,964,892                                          77,964,309,642                 Directly owned
                         Lainnya, dalam                                                                                                                                      Others, assets under
                                                              29,995,272,456                3,863,139,810             ( 2,768,422,456 )            31,089,989,810
                         penyelesaian                                                                                                                                                 construction
                         Aset dalam penyelesaian                                                                                                                                    Assets under
                                                              29,995,272,456                3,863,139,810             ( 2,768,422,456 )            31,089,989,810
                                                                                                                                                                                    construction
                         Aset tetap                                                                                                                                          Property, plant, and
                                                              92,251,617,206               19,571,104,702             ( 2,768,422,456 )           109,054,299,452
                                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                        Building and leasehold         Carrying amount,
                         dimiliki langsung                                                      72,484,724                                              72,484,724          improvement, directly accumulated depreciation
                                                                                                                                                                                            owned
                         Perabot dan peralatan                                                                                                                                Furniture and office
                                                                   26,516,459                  152,280,405                                             178,796,864
                         kantor, dimiliki langsung                                                                                                                      equipment, directly owned
                         Kapal, dimiliki langsung               4,812,520,916               2,461,206,000                                            7,273,726,916        Vessels, directly owned
                         Peralatan Teknikal, dimiliki                                                                                                                       Technical Equipment,
                                                                3,333,941,329               4,235,009,453                                            7,568,950,782
                         langsung                                                                                                                                                  directly owned
                         Dimiliki langsung                      8,172,978,704               6,920,980,582                                          15,093,959,286                 Directly owned
                         Aset tetap                                                                                                                                          Property, plant, and
                                                                8,172,978,704               6,920,980,582                                          15,093,959,286
                                                                                                                                                                                       equipment
Nilai perolehan          Aset tetap                                                                                                                                          Property, plant, and          Carrying amount
                                                              84,078,638,502                                                                       93,960,340,166
                                                                                                                                                                                       equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                              Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas aset tetap   Catatan 9 - Aset Tetap                                                  Disclosure of notes for property, plant and
                                                                                                                                               equipment
Page 15
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 September 2023

Aset hak guna                                                                                                                                                                  Right of use assets
                                                   Aset hak guna, periode awal      Penambahan aset hak guna Aset hak guna, periode akhir
                                                   Right of use assets, beginning                                   Right of use assets, end
                                                                                    Addition in right of use assets
                                                               period                                                        period
Nilai perolehan, kotor   Bangunan, aset hak guna              9,949,236,502                                                9,949,236,502       Building, right of use assets        Carrying amount, gross
                         Kapal, aset hak guna                20,020,567,420                                               20,020,567,420       Vessels, right of use assets
                         Aset hak guna                       29,969,803,922                                               29,969,803,922              Right of use assets
Akumulasi depresiasi     Bangunan, aset hak guna                518,189,401                     932,740,922                1,450,930,323       Building, right of use assets Carrying amount, accumulated
                         Kapal, aset hak guna                 1,668,380,618                   3,015,243,355                4,683,623,973       Vessels, right of use assets                    depreciation
                         Aset hak guna                        2,186,570,019                   3,947,984,277                6,134,554,296              Right of use assets
Nilai perolehan          Aset hak guna                       27,783,233,903                                               23,835,249,626              Right of use assets                  Carrying amount
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                           Right of use assets
                                                      Penambahan aset hak guna           Aset hak guna, periode akhir
                                                      Addition in right of use assets   Right of use assets, end period
Nilai perolehan, kotor    Bangunan, aset hak guna                  9,949,236,502                     9,949,236,502        Building, right of use assets         Carrying amount, gross
                          Kapal, aset hak guna                    20,020,567,420                    20,020,567,420        Vessels, right of use assets
                          Aset hak guna                           29,969,803,922                    29,969,803,922               Right of use assets
Akumulasi depresiasi      Bangunan, aset hak guna                    518,189,401                       518,189,401        Building, right of use assets   Carrying amount, accumulated
                          Kapal, aset hak guna                     1,668,380,618                     1,668,380,618        Vessels, right of use assets                     depreciation
                          Aset hak guna                            2,186,570,019                     2,186,570,019               Right of use assets
Nilai perolehan           Aset hak guna                                                             27,783,233,903               Right of use assets                   Carrying amount
Page 17
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry


Pengungkapan                                                                                                                    Disclosure
                                                                       30 September 2023
Pengungkapan catatan atas aset hak guna   Catatan 10 - Aset Hak Guna                                 Disclosure of notes for right of use assets
Page 18
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                     Notes for revenue by parties
pihak

                                   30 September 30 September
                                       2023         2022

                                     Penjualan dan        Penjualan dan
                    Nama pihak
                                   pendapatan usaha     pendapatan usaha
                     Party name     Sales and revenue    Sales and revenue
Pihak ketiga 1   PT Halmahera                                                   Third party 1
                                      10,760,000,000
                 Jaya Feronickel
Pihak ketiga 2   PT Obi Nickel                                                  Third party 2
                                      10,015,480,000
                 Cobalt
Pihak ketiga 3   PT Halmahera                                                   Third party 3
                                        7,870,000,000      15,407,869,444
                 Persada Lygend
Pihak ketiga 4   PT Wistara                                                     Third party 4
                 Internasional          4,675,000,000        6,774,000,000
                 Maritim
Pihak ketiga 5   PT Vama                                                        Third party 5
                                          200,000,000
                 Samudera Jaya
Pihak ketiga                          33,520,480,000       22,181,869,444      Third parties
Tipe pihak                            33,520,480,000       22,181,869,444    Type of parties
Page 19
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry


Pengungkapan                                                                                             Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas pendapatan   Catatan 18 - Pendapatan                           Disclosure of notes for revenue
Page 20
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                       Notes for revenue by type

                                            30 September 30 September
                                                2023         2022

                      Nama produk atau        Penjualan dan        Penjualan dan
                           jasa             pendapatan usaha     pendapatan usaha
                       Service or product
                                             Sales and revenue    Sales and revenue
                             name
Pendapatan dari jasa 1 Time Charter            17,457,740,000       13,152,768,055    Service revenue 1
Pendapatan dari jasa 2 Ship Management         16,062,740,000        9,029,101,389    Service revenue 2
Pendapatan dari jasa                           33,520,480,000       22,181,869,444     Service revenue
Tipe pendapatan                                33,520,480,000       22,181,869,444     Type of revenue
Page 21
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                 Notes for revenue by source

                                          30 September 30 September
                                              2023         2022

                    Nama produk atau        Penjualan dan        Penjualan dan
                         jasa             pendapatan usaha     pendapatan usaha
                     Service or product
                                           Sales and revenue    Sales and revenue
                           name
Pendapatan dari                                                                     Domestic revenue 1
                    Time Charter             17,457,740,000       13,152,768,055
domestik 1
Pendapatan dari                                                                     Domestic revenue 2
                    Ship Management          16,062,740,000        9,029,101,389
domestik 2
Pendapatan domestik                          33,520,480,000       22,181,869,444    Domestic revenue
Sumber pendapatan                            33,520,480,000       22,181,869,444    Source of revenue
Page 22
[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 Halmahera                                                           Party 1
                                             10,760,000,000
                        Jaya Feronichel
Pihak 2                 PT Obi Nickel                                                          Party 2
                                             10,015,480,000
                        Cobalt
Pihak 3                 PT Halmahera                                                           Party 3
                                              7,870,000,000       15,407,869,444
                        Persada Lygend
Pihak 4                 PT Wistara                                                             Party 4
                        Internasional         4,675,000,000        6,774,000,000
                        Maritim
Pihak dengan                                                                        Party with revenue
pendapatan lebih dari                        33,320,480,000       22,181,869,444        more than 10%
10%
Page 23
[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               3,656,520,000                                                        1,386,140,000                                                               IDR      Third party
                 Mata uang         3,656,520,000                                 3,656,520,000          1,386,140,000                                 1,386,140,000            Currency
Pihak berelasi   IDR                                                                                      476,215,000                                                               IDR    Related party
                 Mata uang                                                                                476,215,000                                   476,215,000            Currency
Page 24
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                              Trade receivables by aging

                                                     30 September 2023                                                     31 December 2022

                                                                 Penyisihan                                                           Penyisihan
                                   Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                               piutang usaha                                                        piutang usaha
                                                                Allowance for                                                        Allowance for
                                  Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                 receivables                                                          receivables
Belum jatuh tempo Umur                  3,178,200,000                                                        1,533,040,000                                                            Aging   Not yet due
Telah jatuh tempo 1 - 30 hari             419,900,000                                                           98,800,000                                                      1 - 30 days     Overdue
                  1 - 60 hari              58,420,000                                                                                                                           1 - 60 days
                  31 - 60 hari                                                                                  16,250,000                                                     31 - 60 days
                  61 - 90 hari                                                                                 139,315,000                                                     61 - 90 days
                  91 - 120 hari                                                                                 74,950,000                                                    91 - 120 days
                  Umur                    478,320,000                                                          329,315,000                                                           Aging
Jatuh tempo       Umur                  3,656,520,000                                 3,656,520,000          1,862,355,000                                 1,862,355,000             Aging    Due status
Page 25
[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, kotor   penurunan nilai      Piutang usaha      Piutang usaha, kotor   penurunan nilai       Piutang usaha
                                       usaha
                                                                             piutang usaha                                                  piutang usaha
                                                                              Allowance for                                                  Allowance for
                                 Counterparty name,    Trade receivables,                                            Trade receivables,
                                                                              impairment of     Trade receivables                            impairment of      Trade receivables
                                  trade receivables          gross                                                         gross
                                                                            trade receivables                                              trade receivables
Pihak ketiga     Pihak 1         PT. Obi Nickel                                                                                                                                     Rank 1, counterparty     Third party
                                                         2,360,700,000                                                    966,240,000
                                 Cobalt
                 Pihak 2         PT Wistara                                                                                                                                         Rank 2, counterparty
                                 Internasional              898,220,000                                                   419,900,000
                                 Maritim
                 Pihak 3         PT Vama                                                                                                                                            Rank 3, counterparty
                                                            397,600,000
                                 Samudera Jaya
                 Rincian pihak                           3,656,520,000                                                  1,386,140,000                             1,386,140,000 List of counterparty
Pihak berelasi   Pihak 1                                                                                                  476,215,000                                           Rank 1, counterparty       Related party
                 Rincian pihak                                                                                            476,215,000                               476,215,000 List of counterparty
Page 26
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Page 27
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                Disclosure
                                                                      30 September 2023
Pengungkapan catatan atas piutang usaha   Catatan 6 - Piutang Usaha                                Disclosure of notes for trade receivables
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 30
[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                                 1,197,231,748        4,719,822,501        IDR                Third party
                          Mata uang                           1,197,231,748        4,719,822,501   Currency
Page 31
[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                                  666,488,639        3,554,055,889           Aging                  Not yet due
Telah jatuh tempo         1 - 30 hari                           411,652,593          984,580,837     1 - 30 days                    Overdue
                          1 - 90 hari                           119,090,516                          1 - 90 days
                          91 - 120 hari                                              181,185,775   91 - 120 days
                          Umur                                  530,743,109        1,165,766,612          Aging
Jatuh tempo               Umur                                1,197,231,748        4,719,822,501          Aging                    Due status
Page 32
[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 Profesional Coating                                                   Rank 1, counterparty         Third party
                                                                                 301,375,247         2,777,500,000
                                             Sejati
                      Pihak 2                CV Mandiri Jaya                     187,836,274           403,505,888    Rank 2, counterparty
                      Pihak 3                PT Pratama Vriesindo                                                     Rank 3, counterparty
                                                                                 129,612,000           349,408,707
                                             Lestari
                      Pihak 4                KJPP Sapto,                                                              Rank 4, counterparty
                                                                                   57,500,000          326,102,444
                                             Kasmidiard & Rekan
                      Pihak 5                CV Rindu Alam                         47,665,118          168,000,000    Rank 5, counterparty
                      Pihak 6                PT Nusantara Terminal                                                    Rank 6, counterparty
                                                                                   45,405,155          189,554,000
                                             Terpadu
                      Pihak 7                Lain - Lain                         427,837,954           156,185,775    Rank 7, counterparty
                      Pihak 8                                                                           90,000,000    Rank 8, counterparty
                      Pihak 9                                                                           75,050,001    Rank 9, counterparty
                      Pihak lainnya                                                                    184,515,686    Others, counterparty
                      Rincian pihak                                            1,197,231,748         4,719,822,501    List of counterparty
Page 33
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                          Disclosure
                                                                   30 September 2023
Pengungkapan catatan atas utang usaha   Catatan 11 - Utang Usaha                                Disclosure of notes for trade payables
Page 34
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                Cost of good sold
                            30 September 2023   30 September 2022
Beban pokok pendapatan                                                 Other cost of goods sold
                               15,384,745,874      10,365,839,374
lainnya
Beban pokok penjualan dan                                           Cost of sales and revenue
                               15,384,745,874      10,365,839,374
pendapatan
Page 35
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry


Pengungkapan                                                                                                                  Disclosure
                                                                              30 September 2023
Pengungkapan catatan atas beban pokok   Catatan 19 - Beban Pokok Pendapatan                         Disclosure of notes for cost of goods sold
penjualan
Page 36
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 37
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 38
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 39
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 40
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 41
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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