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Financial statement Text extracted PURA

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Page 1
Nomor Surat                      086/SP-DIR/RG-PURA/X/2023
Nama Emiten                      PT Putra Rajawali Kencana Tbk.
Kode Emiten                      PURA
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 Putra Rajawali Kencana Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara

               elektronik. PT Putra Rajawali Kencana 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 Putra Rajawali Kencana                                     Entity name
                                       Tbk.
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                           PURA                                                          Entity code
Nomor identifikasi entitas             AA955                                       Entity identification number
Industri utama entitas                 Infrastruktur / Infrastructure                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 K. Transportation & Logistic                                        Sector
Subsektor                              K2. Logistics & Deliveries                                      Subsector
Industri                               K21. Logistics & Deliveries                                       Industry
Subindustri                            K211. Logistics & Deliveries                                 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
                                       Pemantauan Khusus / Watchlist
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              Jamaludin, Ardi, Sukimto &                       Prior year auditor
                                      Rekan
Nama partner audit tahun sebelumnya                                      Name of prior year audit signing
                                      Ben Ardi
                                                                                                      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
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
                                       6,689,743,029         14,314,219,188
                                                                                           equivalents
     Piutang usaha                                                                 Trade receivables
          Piutang usaha pihak                                               Trade receivables third
                                      65,992,307,363         22,714,103,501
          ketiga                                                                            parties
          Piutang usaha pihak                                                   Trade receivables
                                      53,126,579,856         57,286,056,204
          berelasi                                                                  related parties
     Persediaan lancar                                                           Current inventories
          Persediaan lancar               96,940,000             67,647,998   Current inventories
     Biaya dibayar dimuka                                                   Current prepaid expenses
                                         339,156,442            452,208,590
     lancar
     Jumlah aset lancar             126,244,726,690          94,834,235,481     Total current assets
   Aset tidak lancar                                                                  Non-current assets
     Uang muka tidak lancar                        0                      0     Non-current advances
     Aset pajak tangguhan                800,237,178          1,071,766,386        Deferred tax assets
     Aset tetap                                                                    Property, plant, and
                                    419,832,544,156         409,668,226,281
                                                                                            equipment
       Aset takberwujud selain                                                 Intangible assets other
                                      32,174,933,333         32,894,133,333
       goodwill                                                                          than goodwill
       Jumlah aset tidak lancar     452,807,714,667         443,634,126,000 Total non-current assets
   Jumlah aset                      579,052,441,357         538,468,361,481                  Total assets
Liabilitas dan ekuitas                                                                 Liabilities and equity
   Liabilitas                                                                                    Liabilities
       Liabilitas jangka pendek                                                     Current liabilities
          Utang bank jangka                                                  Short term bank loans
                                      58,995,875,453         53,493,622,713
          pendek
          Utang usaha                                                                  Trade payables
              Utang usaha pihak                                                      Trade payables
                                          19,971,000              16,818,000
              ketiga                                                                     third parties
          Liabilitas keuangan                                                     Other current financial
                                       7,000,000,000           2,000,000,000
          jangka pendek lainnya                                                                 liabilities
          Beban akrual jangka                                                           Current accrued
                                                       0                      0
          pendek                                                                               expenses
          Utang pajak                    862,757,000            717,202,182               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         3,648,080,172           3,648,080,172
              tahun atas utang
              bank
          Jumlah liabilitas                                                              Total current
                                      70,526,683,625         59,875,723,067
          jangka pendek                                                                      liabilities
       Liabilitas jangka                                                            Non-current liabilities
       panjang
          Liabilitas jangka                                                       Long-term liabilities
          panjang setelah                                                               net of current
Page 5
      dikurangi bagian                                                       maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                           Long-term bank
         panjang atas utang     7,001,204,942     9,863,787,864               loans
         bank
      Kewajiban imbalan                                                       Long-term
      pasca kerja jangka         641,556,346        641,556,346        post-employment
      panjang                                                         benefit obligations
      Jumlah liabilitas                                              Total non-current
                                7,642,761,288    10,505,344,210
      jangka panjang                                                           liabilities
  Jumlah liabilitas            78,169,444,913    70,381,067,277             Total liabilities
Ekuitas                                                                                   Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                                 entity
      Saham biasa             315,096,545,100   302,861,304,150         Common stocks
      Tambahan modal                                                   Additional paid-in
                              151,521,786,832   137,818,316,968
      disetor                                                                      capital
      Cadangan pengukuran                                                     Reserve of
      kembali program              16,557,830        16,557,830     remeasurements of
      imbalan pasti                                                defined benefit plans
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                       (deficit)
         Saldo laba yang                                             Unappropriated
         belum ditentukan      34,248,106,682    27,391,115,256    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                 Total equity
      diatribusikan kepada                                      attributable to equity
                              500,882,996,444   468,087,294,204
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Jumlah ekuitas             500,882,996,444   468,087,294,204               Total equity
Jumlah liabilitas dan                                            Total liabilities and equity
                              579,052,441,357   538,468,361,481
ekuitas
Page 6
[3321000] Statement of profit or loss and other comprehensive income, OCI
components presented before tax, by function - Infrastructure 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
                                     148,236,174,246        97,523,798,846
usaha
Beban pokok penjualan dan                                                         Cost of sales and revenue
                                  ( 125,775,199,810 )    ( 78,254,452,494 )
pendapatan
Jumlah laba bruto                     22,460,974,436        19,269,346,352                Total gross profit
Beban umum dan administrasi                                                      General and administrative
                                     ( 5,787,140,243 )    ( 5,853,296,567 )
                                                                                                    expenses
Pendapatan lainnya                          5,059,031        3,677,144,940                      Other income
Beban lainnya                        ( 8,194,572,494 )    ( 4,544,911,525 )                   Other expenses
Jumlah laba (rugi) sebelum                                                     Total profit (loss) before tax
                                        8,484,320,730       12,548,283,200
pajak penghasilan
Pendapatan (beban) pajak             ( 1,627,329,304 )    ( 2,449,083,837 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                        6,856,991,426       10,099,199,363
yang dilanjutkan                                                                     continuing operations
Jumlah laba (rugi)                      6,856,991,426       10,099,199,363                Total profit (loss)
Jumlah laba rugi komprehensif           6,856,991,426       10,099,199,363    Total comprehensive income
Laba (rugi) yang dapat                                                          Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                       Profit (loss) attributable to
                                        6,856,991,426       10,099,199,363
   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       6,856,991,426       10,099,199,363     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    1.088077849920065                    1.69   share from continuing
       dilanjutkan                                                                         operations
Page 7
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                             Statement of changes in equity
                                                                                        Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                         Saham biasa       Tambahan modal disetor          kembali program             ditentukan          diatribusikan kepada       Ekuitas
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                Balance before restatement at beginning of
                                         302,861,304,150       137,818,316,968                   16,557,830           27,391,115,256          468,087,294,204       468,087,294,204
  kembali                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode           302,861,304,150       137,818,316,968                   16,557,830           27,391,115,256          468,087,294,204       468,087,294,204   Equity position, beginning of the period
  Laba (rugi)                                                                                                          6,856,991,426            6,856,991,426         6,856,991,426                                  Profit (loss)
  Pelaksanaan waran                       12,235,240,950        13,703,469,864                                                                 25,938,710,814        25,938,710,814                         Exercise of warrants
  Posisi ekuitas, akhir periode          315,096,545,100       151,521,786,832                   16,557,830           34,248,106,682          500,882,996,444       500,882,996,444         Equity position, end of the period
Page 8
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                             Statement of changes in equity
                                                                                        Cadangan pengukuran      Saldo laba yang belum      Ekuitas yang dapat
                                         Saham biasa       Tambahan modal disetor          kembali program             ditentukan          diatribusikan kepada       Ekuitas
                                                                                             imbalan pasti          penggunaannya              entitas induk
                                                                                               Reserve of
                                                                                                                 Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital     remeasurements of                                                            Equity
                                                                                                                       earnings               parent entity
                                                                                         defined benefit plans
Posisi ekuitas                                                                                                                                                                                                     Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                Balance before restatement at beginning of
                                         293,139,020,450       126,929,358,124                ( 23,706,046 )          21,243,402,651          441,288,075,179       441,288,075,179
  kembali                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode           293,139,020,450       126,929,358,124                ( 23,706,046 )          21,243,402,651          441,288,075,179       441,288,075,179   Equity position, beginning of the period
  Laba (rugi)                                                                                                         10,099,199,363           10,099,199,363        10,099,199,363                                  Profit (loss)
  Pelaksanaan waran                        6,332,183,700         7,092,046,844                                                                 13,424,230,544        13,424,230,544                         Exercise of warrants
  Posisi ekuitas, akhir periode          299,471,204,150       134,021,404,968                ( 23,706,046 )          31,342,602,014          464,811,505,086       464,811,505,086         Equity position, end of the period
Page 9
[3510000] Statement of cash flows, direct method - Infrastructure 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
                                   109,117,446,732        90,063,532,483
       pelanggan
   Pembayaran kas dari                                                         Cash payments from
   aktivitas operasi                                                            operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 99,479,441,729 )   ( 63,506,799,331 )     goods and services
       jasa
       Pembayaran kas lainnya                                               Other cash payments for
                                   ( 4,941,103,054 )    ( 5,175,108,945 )
       untuk beban operasi                                                        operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                      4,696,901,949       21,381,624,207
   (digunakan untuk) operasi                                                             in) operations
   Pembayaran bunga dari                                                   Interests paid from operating
                                   ( 7,856,175,253 )    ( 4,162,063,403 )
   aktivitas operasi                                                                            activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                   ( 1,210,245,278 )      ( 678,372,050 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas        ( 333,338,209 )      ( 863,400,650 )       from operating activities
   operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 4,702,856,791 )      15,677,788,104
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                         Cash flows from investing
investasi                                                                                         activities
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                  ( 36,500,000,000 )   ( 46,527,535,416 )
   aset tetap                                                                    property and equipment
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                  ( 36,500,000,000 )   ( 46,527,535,416 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                             activities
   Penerimaan pinjaman bank           5,500,000,000       67,916,000,000      Proceeds from bank loans
   Pembayaran pinjaman bank        ( 2,860,330,182 )   ( 34,708,000,000 )        Payments of bank loans
   Penerimaan pinjaman dari                                                     Proceeds from non-bank
                                      5,000,000,000
   lembaga keuangan non-bank                                                      financial institution loan
   Penerimaan dari penerbitan                                                 Proceeds from issuance of
                                     12,235,240,950        6,332,183,700
   saham biasa                                                                             common stocks
   Penerimaan dari penerbitan                                                Proceeds from issuing other
                                     13,703,469,864        7,092,046,844
   instrumen ekuitas lainnya                                                            equity instruments
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                     33,578,380,632       46,632,230,544
   (digunakan untuk) aktivitas                                                        financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                               Total net increase (decrease)
                                   ( 7,624,476,159 )      15,782,483,232
bersih kas dan setara kas                                                 in cash and cash equivalents
Kas dan setara kas arus kas,                                             Cash and cash equivalents cash
                                     14,314,219,188        5,095,557,635
awal periode                                                                flows, beginning of the period
Page 10
Kas dan setara kas arus kas,   6,689,743,029   20,878,040,867     Cash and cash equivalents
akhir periode                                                   cash flows, end of the period
Page 11
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 12
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                                      Property, plant, and equipment
                                                                                                                   Penjabaran
                                        Aset tetap, awal       Penambahan aset         Reklasifikasi aset            laporan          Entitas anak      Revaluasi aset      Aset tetap, akhir
                                           periode                  tetap                    tetap                keuangan aset      baru aset tetap        tetap               periode
                                                                                                                       tetap
                                                                                                                    Translation           New
                                       Property, plant, and                            Reclassifications of                                             Revaluation of     Property, plant, and
                                                               Addition in property,                               adjustment in     subsidiaries in
                                      equipment, beginning                             property, plant, and                                             property, plant,     equipment, end
                                                               plant, and equipment                               property, plant,   property, plant,
                                             period                                        equipment                                                    and equipment            period
                                                                                                                  and equipment      and equipment
Nilai perolehan, Alat pengangkutan,                                                                                                                                                                        Transportation Carrying amount,
kotor            dimiliki langsung     420,088,578,308                                  15,500,000,000                                                                      435,588,578,308           equipment, directly            gross
                                                                                                                                                                                                                    owned
                Perabot dan                                                                                                                                                                           Furniture and office
                peralatan kantor,           140,927,666                                                                                                                          140,927,666          equipment, directly
                dimiliki langsung                                                                                                                                                                                   owned
                Dimiliki langsung      420,229,505,974                             0    15,500,000,000                           0                  0                  0    435,729,505,974              Directly owned
                Aset hak guna                        0                             0                 0                           0                  0                  0                  0          Right of use assets
                Infrastruktur                                                                                                                                                                         Telecommunication
                Telekomunikasi,          14,148,000,000                                                                                                                      14,148,000,000         Infrastructure, assets
                dalam penyelesaian                                                                                                                                                                     under construction
                Lainnya, dalam                                                  ( 15,500,000,000                                                                                                    Others, assets under
                                         65,500,000,000          36,500,000,000                                                                                              86,500,000,000
                penyelesaian                                                                    )                                                                                                             construction
                Aset dalam                                                      ( 15,500,000,000                                                                                                            Assets under
                                         79,648,000,000          36,500,000,000                                                  0                  0                  0    100,648,000,000
                penyelesaian                                                                    )                                                                                                           construction
                Aset tetap                                                                                                                                                                          Property, plant, and
                                       499,877,505,974           36,500,000,000                               0                  0                  0                  0    536,377,505,974
                                                                                                                                                                                                               equipment
Akumulasi       Alat pengangkutan,                                                                                                                                                                         Transportation Carrying amount,
depresiasi      dimiliki langsung        90,109,051,520          26,321,897,084                                                                                             116,430,948,604           equipment, directly     accumulated
                                                                                                                                                                                                                    owned      depreciation
                Perabot dan                                                                                                                                                                           Furniture and office
                peralatan kantor,           100,228,173               13,785,042                                                                                                 114,013,214          equipment, directly
                dimiliki langsung                                                                                                                                                                                   owned
                Dimiliki langsung        90,209,279,693          26,335,682,125                               0                  0                  0                  0    116,544,961,818              Directly owned
                Aset hak guna                         0                       0                               0                  0                  0                  0                  0          Right of use assets
                Aset dalam                                                                                                                                                                                  Assets under
                                                           0                       0                          0                  0                  0                  0                        0
                penyelesaian                                                                                                                                                                                construction
Page 13
               Aset tetap     90,209,279,693   26,335,682,125   0   0   0   0   116,544,961,818   Property, plant, and
                                                                                                           equipment
Nilai perolehan Aset tetap                                                                        Property, plant, and Carrying amount
                             409,668,226,281                                    419,832,544,156
                                                                                                           equipment
Page 14
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                      Property, plant, and equipment
                                                                                                                   Penjabaran
                                        Aset tetap, awal       Penambahan aset         Reklasifikasi aset            laporan          Entitas anak      Revaluasi aset      Aset tetap, akhir
                                           periode                  tetap                    tetap                keuangan aset      baru aset tetap        tetap               periode
                                                                                                                       tetap
                                                                                                                    Translation           New
                                       Property, plant, and                            Reclassifications of                                             Revaluation of     Property, plant, and
                                                               Addition in property,                               adjustment in     subsidiaries in
                                      equipment, beginning                             property, plant, and                                             property, plant,     equipment, end
                                                               plant, and equipment                               property, plant,   property, plant,
                                             period                                        equipment                                                    and equipment            period
                                                                                                                  and equipment      and equipment
Nilai perolehan, Alat pengangkutan,                                                                                                                                                                        Transportation Carrying amount,
kotor            dimiliki langsung     274,729,833,395          132,858,744,913         12,500,000,000                                                                      420,088,578,308           equipment, directly            gross
                                                                                                                                                                                                                    owned
                Perabot dan                                                                                                                                                                           Furniture and office
                peralatan kantor,           113,392,250                27,535,416                                                                                                140,927,666          equipment, directly
                dimiliki langsung                                                                                                                                                                                   owned
                Dimiliki langsung      274,843,225,645          132,886,280,329         12,500,000,000                           0                  0                  0    420,229,505,974              Directly owned
                Aset hak guna                        0                        0                      0                           0                  0                  0                  0          Right of use assets
                Infrastruktur                                                                                                                                                                         Telecommunication
                Telekomunikasi,          14,148,000,000                                                                                                                      14,148,000,000         Infrastructure, assets
                dalam penyelesaian                                                                                                                                                                     under construction
                Lainnya, dalam                                                  ( 12,500,000,000                                                                                                    Others, assets under
                                         12,500,000,000          65,500,000,000                                                                                              65,500,000,000
                penyelesaian                                                                    )                                                                                                             construction
                Aset dalam                                                      ( 12,500,000,000                                                                                                            Assets under
                                         26,648,000,000          65,500,000,000                                                  0                  0                  0     79,648,000,000
                penyelesaian                                                                    )                                                                                                           construction
                Aset tetap                                                                                                                                                                          Property, plant, and
                                       301,491,225,645          198,386,280,329                               0                  0                  0                  0    499,877,505,974
                                                                                                                                                                                                               equipment
Akumulasi       Alat pengangkutan,                                                                                                                                                                         Transportation Carrying amount,
depresiasi      dimiliki langsung        66,546,616,962          23,562,434,558                                                                                              90,109,051,520           equipment, directly     accumulated
                                                                                                                                                                                                                    owned      depreciation
                Perabot dan                                                                                                                                                                           Furniture and office
                peralatan kantor,             80,795,235               19,432,938                                                                                                100,228,173          equipment, directly
                dimiliki langsung                                                                                                                                                                                   owned
                Dimiliki langsung        66,627,412,197          23,581,867,496                               0                  0                  0                  0     90,209,279,693              Directly owned
                Aset hak guna                         0                       0                               0                  0                  0                  0                  0          Right of use assets
                Aset dalam                                                                                                                                                                                  Assets under
                                                           0                       0                          0                  0                  0                  0                        0
                penyelesaian                                                                                                                                                                                construction
Page 15
               Aset tetap     66,627,412,197   23,581,867,496   0   0   0   0    90,209,279,693   Property, plant, and
                                                                                                           equipment
Nilai perolehan Aset tetap                                                                        Property, plant, and Carrying amount
                             234,863,813,448                                    409,668,226,281
                                                                                                           equipment
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3616000] Notes to the financial statements - Revenue By Parties -
Infrastructure 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 lainnya                    58,050,162,053       49,981,029,534    Other related parties
Pihak berelasi                            58,050,162,053       49,981,029,534        Related parties
Pihak ketiga lainnya                      90,186,012,193       47,542,769,312      Other third parties
Pihak ketiga                              90,186,012,193       47,542,769,312           Third parties
Tipe pihak                               148,236,174,246       97,523,798,846        Type of parties
Page 18
[3616100] Disclosure of Notes to the financial statements - Revenue - Infrastructure Industry
Page 19
[3619000] Notes to the financial statements - Revenue With Value More Than
10% - Infrastructure Industry
Page 20
[3620200] Notes to the financial statements - Trade receivables, by aging - Infrastructure Industry

Piutang usaha berdasarkan umur                                                                                                                                             Trade receivables by aging

                                                     30 September 2023                                                    31 December 2022

                                                                Penyisihan                                                           Penyisihan
                                  Piutang usaha, kotor       penurunan nilai       Piutang usaha       Piutang usaha, kotor       penurunan nilai       Piutang usaha
                                                              piutang usaha                                                        piutang usaha
                                                               Allowance for                                                        Allowance for
                                 Trade receivables, gross   impairment of trade   Trade receivables   Trade receivables, gross   impairment of trade   Trade receivables
                                                                receivables                                                          receivables
Belum jatuh       Umur                                                                                                                                                               Aging    Not yet due
                                      14,202,676,863                                                       20,275,974,903
tempo
Telah jatuh tempo 1 - 60 hari         38,983,520,807                                                       27,916,302,281                                                       1 - 60 days     Overdue
                  1 - 90 hari         52,289,314,021                                                       19,765,449,601                                                       1 - 90 days
                  1 - 180 hari        14,295,999,884                                                       12,695,057,277                                                      1 - 180 days
                  Umur               105,568,834,712                                                       60,376,809,159                                                            Aging
Jatuh tempo       Umur               119,771,511,575         ( 652,624,356 )      119,118,887,219          80,652,784,062         ( 652,624,356 )       80,000,159,706               Aging    Due status
Page 21
[3620300] Notes to the financial statements - Trade receivables, by list of counterparty - Infrastructure Industry

Rincian piutang usaha berdasarkan rincian pihak                                                                                                            Trade receivables by list of counterparty

                                                                30 September 2023                                               31 December 2022

                                                                           Penyisihan                                                     Penyisihan
                                  Nama pihak,
                                                 Piutang usaha, kotor   penurunan nilai      Piutang usaha      Piutang usaha, kotor   penurunan nilai        Piutang usaha
                                 piutang usaha
                                                                         piutang usaha                                                  piutang usaha
                                 Counterparty                             Allowance for                                                  Allowance for
                                                  Trade receivables,                                             Trade receivables,
                                 name, trade                              impairment of     Trade receivables                            impairment of       Trade receivables
                                                        gross                                                          gross
                                  receivables                           trade receivables                                              trade receivables
Pihak ketiga     Pihak lainnya                      65,992,307,363                                                 22,714,103,501                                            Others, counterparty     Third party
                 Rincian pihak                                                                                                                                                            List of
                                                    65,992,307,363                  (0)      65,992,307,363        22,714,103,501                  (0)        22,714,103,501
                                                                                                                                                                                   counterparty
Pihak berelasi   Pihak lainnya                      53,126,579,856                                                 57,286,056,204                                            Others, counterparty   Related party
                 Rincian pihak                                                                                                                                                            List of
                                                    53,126,579,856                  (0)      53,126,579,856        57,286,056,204                  (0)        57,286,056,204
                                                                                                                                                                                   counterparty
Page 22
[3621000] Disclosure of Notes to the financial statements - Trade Receivables - Infrastructure Industry
Page 23
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry

Catatan atas persediaan                                           Notes for inventories
                          30 September 2023   31 December 2022
     Persediaan lancar           96,940,000          67,647,998      Current inventories
Page 24
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 25
[3640200] Notes to the financial statements - Trade Payable, by aging - Infrastructure Industry
Page 26
[3640300] Notes to the financial statements - Trade Payable, by list of counterparty - Infrastructure Industry
Page 27
[3641000] Disclosure of Notes to the financial statements - Trade Payables - Infrastructure Industry
Page 28
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                     Cost of good sold
                              30 September 2023   30 September 2022
Persediaan bahan baku awal                   0                    0         Beginning raw inventory
Upah, tenaga kerja langsung     17,177,119,038       11,856,801,624          Wages and direct labor
Depresiasi                      26,321,897,084       14,753,822,916                     Depreciation
Sewa                             2,106,316,678          510,660,385                         Rent cost
Beban utilitas                   5,874,959,583        2,834,877,098                Utilities expense
Beban bahan bakar               33,017,247,702       24,933,018,905                  Fuel expenses
Biaya pabrikasi lainya          41,277,659,725       23,365,271,566   Other manufacturing overhead
Jumlah biaya produksi          125,775,199,810       78,254,452,494          Total production cost
Barang setengah jadi awal                    0                    0         Beginning wip inventory
Barang setengah jadi akhir                   0                    0            Ending wip inventory
Harga pokok produksi           125,775,199,810       78,254,452,494   Cost of goods manufactured
Beban pokok penjualan dan                                               Cost of sales and revenue
                               125,775,199,810       78,254,452,494
pendapatan
Page 29
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 30
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry


Catatan untuk utang bank jangka panjang                                                                                Notes for long-term bank loan
                                                            30 September 2023             31 December 2022
    Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                 Current maturities of bank loans
                                                                          3,648,080,172                3,648,080,172
    tahun atas utang bank
    Liabilitas jangka panjang atas utang bank                             7,001,204,942                9,863,787,864                Long-term bank loans
Page 31
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 32
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 33
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry

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

                                                 30 September 2023                                       31 December 2022

                                         Utang bank jangka                                       Utang bank jangka
                                      pendek, nilai dalam mata     Utang bank jangka pendek   pendek, nilai dalam mata     Utang bank jangka 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 lokal lainnya   IDR                     58,995,875,453               58,995,875,453             53,493,622,713               53,493,622,713                 IDR     Other local banks
                     Mata uang                                            58,995,875,453                                          53,493,622,713            Currency
Kreditur nama bank   Mata uang                                            58,995,875,453                                          53,493,622,713            Currency   Creditor bank name
Page 34
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 35
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

31 December 2022

Catatan utang bank jangka pendek                                 Notes for short-term
                                                                          bank loans
                                                            Utang bank jangka pendek, nilai dalam
                                                                        mata uang asing
                                                             Short-term bank loan, amount in foreign
                                                                           currency
Bank lokal lainnya            IDR                                                53,493,622,713                IDR   Other local banks

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