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Nomor Surat 493/IR-FINC/ACE/10/23
Nama Emiten Ace Hardware Indonesia Tbk
Kode Emiten ACES
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
No Nama Kegiatan Lokasi Tahun Status Jumlah Aset Satuan Mata Persentase
Usaha Komersil Operasi Uang (%)
1 PT TOYS INDUSTRI JAKARTA 2009 AKTIF 357.595.833.099 PENUH IDR 60.0
GAMES DAN
INDONESIA PERDAGANG
AN
2 PT OMNI INDUSTRI JAKARTA 2016 AKTIF 54.991.850.231 PENUH IDR 30.0
DIGITAMA DAN
INTERNUSA PERDAGANG
AN
Dokumen ini merupakan dokumen resmi Ace Hardware Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
Ace Hardware Indonesia Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas Ace Hardware Indonesia Tbk Entity name
Penjelasan perubahan nama dari akhir Explanation of change in name from
periode laporan sebelumnya the end of the preceding reporting
period
Kode entitas ACES Entity code
Nomor identifikasi entitas AA492 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor E. Consumer Cyclicals Sector
Subsektor E7. Retailing Subsector
Industri E74. Specialty Retail Industry
Subindustri E743. Home Improvement Subindustry
Retail
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
Utama / Main
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas grup / Group entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal III / Third Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan September 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya September 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Satuan Penuh / Full Amount statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Tidak / No 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
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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.
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[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
2,100,083,275,894 2,133,399,081,620
equivalents
Aset keuangan lancar Current financial assets
Aset keuangan lancar Other current financial
8,527,227,064 9,167,146,664
lainnya assets
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
24,809,002,886 38,207,113,267
ketiga parties
Piutang usaha pihak Trade receivables
86,357,162,522 47,647,813,591
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 2,713,434,935,592 2,810,769,398,502 Current inventories
Biaya dibayar dimuka Current prepaid expenses
22,777,517,204 18,231,978,796
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
291,828,141,261 211,679,682,918
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
135,746,519,693 93,827,929,800
lancar
Jumlah aset lancar 5,383,563,782,116 5,362,930,145,158 Total current assets
Aset tidak lancar Non-current assets
Piutang dari pihak berelasi Receivables from related
2,523,064,651 2,675,019,109
parties
Investasi pada ventura Investments in joint
bersama dan entitas ventures and associates
asosiasi
Investasi pada entitas Investments in
0 0
asosiasi associates
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak Other non-current
70,090,799,276 69,487,859,001
lancar lainnya financial assets
Aset pajak tangguhan 82,967,347,572 83,807,263,724 Deferred tax assets
Properti investasi 321,563,105,490 333,075,266,960 Investment properties
Aset tetap Property, plant, and
420,913,416,870 425,774,133,745
equipment
Aset hak guna 1,032,987,252,062 835,110,929,345 Right of use assets
Aset tidak lancar Other non-current
113,826,390,787 136,393,995,007
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 2,044,871,376,708 1,886,324,466,891 Total non-current assets
Jumlah aset 7,428,435,158,824 7,249,254,612,049 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
110,564,222,353 99,989,406,971
ketiga third parties
Utang usaha pihak Trade payables
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berelasi 54,683,012,356 44,360,667,511 related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
12,727,905,842 7,119,968,443
berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
53,635,557,523 42,635,346,024
pendek pihak third parties
ketiga
Liabilitas keuangan Other current financial
61,667,919,534 41,860,561,197
jangka pendek lainnya liabilities
Beban akrual jangka Current accrued
55,106,986,414 52,968,628,621
pendek expenses
Liabilitas imbalan Short-term
pasca kerja jangka 1,063,810,271 207,009,193 post-employment
pendek benefit obligations
Utang pajak 36,381,884,419 56,103,084,768 Taxes payable
Pendapatan Current deferred
ditangguhkan jangka 71,601,291,002 66,070,623,250 revenue
pendek
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 106,232,617,423 258,453,470,946 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
563,665,207,137 669,768,766,924
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
765,179,156,056 449,800,261,031
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 202,402,090,822 190,574,883,000 post-employment
panjang benefit obligations
Liabilitas keuangan Other non-current
10,047,636,807 5,122,070,483
jangka panjang lainnya financial liabilities
Jumlah liabilitas Total non-current
977,628,883,685 645,497,214,514
jangka panjang liabilities
Jumlah liabilitas 1,541,294,090,822 1,315,265,981,438 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 171,500,000,000 171,500,000,000 Common stocks
Tambahan modal Additional paid-in
440,574,864,042 440,574,864,042
disetor capital
Saham treasuri ( 34,184,872,500 ) ( 34,184,872,500 ) Treasury stocks
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Selisih Transaksi Difference Due to
Perubahan Ekuitas 239,797,199 239,797,199 Changes of Equity in
Entitas Anak/Asosiasi Subsidiary/Associates
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 482,594,713,034 482,594,713,034 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 4,783,203,257,771 4,829,127,859,939 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
5,843,927,759,546 5,889,852,361,714
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
43,213,308,456 44,136,268,897
non-pengendali
Jumlah ekuitas 5,887,141,068,002 5,933,988,630,611 Total equity
Jumlah liabilitas dan Total liabilities and equity
7,428,435,158,824 7,249,254,612,049
ekuitas
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[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
5,493,618,008,163 4,895,089,343,246
usaha
Beban pokok penjualan dan ( 2,849,282,215,075 ( 2,530,434,839,694 Cost of sales and revenue
pendapatan ) )
Jumlah laba bruto 2,644,335,793,088 2,364,654,503,552 Total gross profit
Beban penjualan ( 1,539,629,495,897 ( 1,451,758,507,296 Selling expenses
) )
Beban umum dan administrasi General and administrative
( 569,634,217,044 ) ( 553,775,992,598 )
expenses
Beban bunga dan keuangan ( 32,531,370,661 ) ( 38,535,903,919 ) Interest and finance costs
Pendapatan lainnya 93,995,130,243 111,122,533,993 Other income
Beban lainnya ( 10,287,299,848 ) ( 3,543,232,525 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
586,248,539,881 428,163,401,207
pajak penghasilan
Pendapatan (beban) pajak ( 99,432,590,832 ) ( 72,653,958,227 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
486,815,949,049 355,509,442,980
yang dilanjutkan continuing operations
Jumlah laba (rugi) 486,815,949,049 355,509,442,980 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Pendapatan komprehensif Other comprehensive
lainnya yang tidak akan income that will not be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 0 0 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Pendapatan komprehensif Other comprehensive
lainnya yang akan income that may be
direklasifikasi ke laba rugi, reclassified to profit or
setelah pajak loss, after tax
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang akan direklasifikasi 0 0 that may be reclassified
ke laba rugi, setelah to profit or loss, after tax
pajak
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 0 0 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 486,815,949,049 355,509,442,980 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
485,834,701,915 351,712,922,867
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 981,247,134 3,796,520,113 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
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Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 485,834,701,915 351,712,922,867 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 981,247,134 3,796,520,113 attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 28.4 20.56 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Selisih Transaksi Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor Saham treasuri Perubahan Ekuitas ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
Entitas Anak/Asosiasi penggunaannya penggunaannya entitas induk
Difference Due to Changes
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Treasury stocks of Equity in Non-controlling interests Equity
earnings earnings parent entity
Subsidiary/Associates
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,829,127,859,939 5,889,852,361,714 44,136,268,897 5,933,988,630,611
period
Posisi ekuitas, awal periode 171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,829,127,859,939 5,889,852,361,714 44,136,268,897 5,933,988,630,611 Equity position, beginning of the period
Laba (rugi) 485,834,701,915 485,834,701,915 981,247,134 486,815,949,049 Profit (loss)
Distribusi dividen kas ( 531,759,304,083 ) ( 531,759,304,083 ) ( 531,759,304,083 ) Distributions of cash dividends
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to
( 1,904,207,575 ) ( 1,904,207,575 )
pelepasan entitas anak disposal of subsidiaries
Posisi ekuitas, akhir periode 171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,783,203,257,771 5,843,927,759,546 43,213,308,456 5,887,141,068,002 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Selisih Transaksi Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Kepentingan
Saham biasa Tambahan modal disetor Saham treasuri Perubahan Ekuitas ditentukan ditentukan diatribusikan kepada Ekuitas
non-pengendali
Entitas Anak/Asosiasi penggunaannya penggunaannya entitas induk
Difference Due to Changes
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Treasury stocks of Equity in Non-controlling interests Equity
earnings earnings parent entity
Subsidiary/Associates
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,420,800,226,360 5,481,524,728,135 31,233,899,639 5,512,758,627,774
period
Posisi ekuitas, awal periode 171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,420,800,226,360 5,481,524,728,135 31,233,899,639 5,512,758,627,774 Equity position, beginning of the period
Laba (rugi) 351,712,922,867 351,712,922,867 3,796,520,113 355,509,442,980 Profit (loss)
Distribusi dividen kas ( 352,508,823,923 ) ( 352,508,823,923 ) ( 352,508,823,923 ) Distributions of cash dividends
Setoran modal dari kepentingan non-pengendali 2,000,000,000 2,000,000,000 Stock subscription from non-controlling interests
Posisi ekuitas, akhir periode 171,500,000,000 440,574,864,042 ( 34,184,872,500 ) 239,797,199 482,594,713,034 4,420,004,325,304 5,480,728,827,079 37,030,419,752 5,517,759,246,831 Equity position, end of the period
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[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
30 September 2023 30 September 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari Receipts from customers
6,420,859,765,695 5,745,325,507,029
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
( 4,234,087,285,750 ( 4,388,007,964,559
pemasok atas barang dan goods and services
) )
jasa
Pembayaran gaji dan ( 1,004,636,459,111 Payments for salaries and
( 945,375,997,170 )
tunjangan ) allowances
Kas diperoleh dari Cash generated from (used
1,182,136,020,834 411,941,545,300
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
53,765,470,997 34,005,403,341
aktivitas operasi operating activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 290,394,377,139 ) ( 332,059,270,445 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 945,507,114,692 113,887,678,196 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)
945,507,114,692 113,887,678,196
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
2,137,194,563 2,244,561,300
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 94,680,499,351 ) ( 87,885,591,361 )
aset tetap property, plant and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 1,904,852,730 ) 2,000,000,000 from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 94,448,157,518 ) ( 83,641,030,061 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran liabilitas sewa Payments of finance lease
( 351,927,176,073 ) ( 344,143,254,942 )
pembiayaan liabilities
Penerimaan utang pihak Proceeds from due to related
108,065,187,873 132,994,298,692
berelasi parties
Pembayaran utang pihak Payments of due to related
( 102,303,628,609 ) ( 166,796,647,207 )
berelasi parties
Pembayaran dividen dari Dividends paid from financing
( 531,759,304,083 ) ( 352,508,823,923 )
aktivitas pendanaan activities
Jumlah arus kas bersih Total net cash flows
Page 12
yang diperoleh dari ( 877,924,920,892 ) ( 730,454,427,380 ) received from (used in)
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 26,865,963,718 ) ( 700,207,779,245 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
2,133,399,081,620 2,543,833,653,523
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 6,449,842,008 ) 1,832,908,225
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
2,100,083,275,894 1,845,458,782,503
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Laporan keuangan konsolidasian disusun dan disajikan berdasarkan asumsi kelangsungan usaha Basis of preparation of consolidated financial
konsolidasian serta atas dasar akrual, kecuali laporan arus kas konsolidasian. Dasar pengukuran dalam penyusunan statements
laporan keuangan konsolidasian ini adalah konsep biaya perolehan, kecuali beberapa akun tertentu
yang didasarkan pengukuran lain sebagaimana dijelaskan dalam kebijakan akuntansi masing-masing
akun tersebut. Biaya perolehan umumnya didasarkan pada nilai wajar imbalan yang diserahkan dalam
pemerolehan aset. The consolidated financial statements have been prepared and presented based on
going concern assumption and accrual basis of accounting, except for the consolidated statements of
cash flows. Basis of measurement in preparation of these consolidated financial statements is the
historical costs concept, except for certain accounts which have been prepared on the basis of other
measurements as described in their respective policies. Historical cost is generally based on the fair
value of the consideration given in exchange for assets.
Prinsip-prinsip konsolidasi Laporan keuangan konsolidasian mencakup laporan keuangan Perusahaan dan entitas anak seperti Principles of consolidation
disebutkan pada Catatan 1.c. Entitas anak adalah entitas yang dikendalikan oleh Grup, yakni Grup
terekspos, atau memiliki hak, atas imbal hasil variabel dari keterlibatannya dengan entitas dan memiliki
kemampuan untuk mempengaruhi imbal hasil tersebut melalui kemampuan kini untuk mengarahkan
aktivitas relevan dari entitas (kekuasaan atas investee). Laporan keuangan Grup mencakup hasil
usaha, arus kas, aset dan liabilitas dari Perusahaan dan seluruh entitas anak yang, secara langsung
dan tidak langsung, dikendalikan oleh Perusahaan. Entitas anak dikonsolidasikan sejak tanggal efektif
akuisisi, yaitu tanggal dimana Grup secara efektif memperoleh pengendalian atas bisnis yang
diakuisisi, sampai tanggal pengendalian berakhir. Entitas induk menyusun laporan keuangan
konsolidasian dengan menggunakan kebijakan akuntansi yang sama untuk transaksi dan peristiwa lain
dalam keadaan yang serupa. Seluruh transaksi, saldo, laba, beban, dan arus kas dalam intra kelompok
usaha terkait dengan transaksi antar entitas dalam grup dieliminasi secara penuh. Grup
mengatribusikan laba rugi dan setiap komponen dari penghasilan komprehensif lain kepada pemilik
entitas induk dan kepentingan non-pengendali meskipun hal tersebut mengakibatkan kepentingan
non-pengendali memiliki saldo defisit. Grup menyajikan kepentingan non-pengendali di ekuitas dalam
laporan posisi keuangan konsolidasian, terpisah dari ekuitas pemilik entitas induk. The consolidated
financial statements incorporate the financial statements of the Company and subsidiary as described
in Note 1.c. A subsidiary is an entity controlled by the Group, i.e. the Group is exposed, or has rights, to
variable returns from its involvement with the entity and has the ability to affect those returns through its
current ability to direct the entity?s relevant activities (power over the investee). The Group?s financial
statements incorporate the results, cash flows, assets and liabilities of the Company and all of its
directly and indirectly controlled subsidiaries. Subsidiaries are consolidated from the effective date of
acquisition, which is the date on which the Group effectively obtains control of the acquired business,
until that control ceases. A parent prepares consolidated financial statements using uniform accounting
policies for like transactions and other events in similar circumstances. All intragroup transactions,
balances, income, expenses and cash flows are eliminated in full on consolidation. The Group
attributed the profit and loss and each component of other comprehensive income to the owners of the
Page 14
parent and non-controlling interest even though this results in the non-controlling interests having a
deficit balance. The Group presents non-controlling interest in equity in the consolidated statement of
financial position, separately from the equity owners of the parent.
Kas dan setara kas Kas dan setara kas termasuk kas, kas di bank (rekening giro), dan deposito berjangka yang jatuh Cash and cash equivalents
tempo dalam jangka waktu tiga bulan atau kurang pada saat penempatan yang tidak digunakan
sebagai jaminan atau tidak dibatasi penggunaannya. Cash and cash equivalents are cash on hand,
cash in banks (current account) and time deposits with maturity periods of three months or less at the
time of placement that are not used as collateral or are not restricted.
Persediaan Persediaan dinyatakan berdasarkan jumlah terendah antara biaya perolehan dan nilai realisasi neto. Inventories
Biaya persediaan terdiri dari seluruh biaya pembelian, biaya konversi, dan biaya lain yang timbul
sampai persediaan berada dalam kondisi dan lokasi saat ini. Biaya perolehan ditentukan dengan
metode rata-rata tertimbang. Nilai realisasi neto merupakan taksiran harga jual dalam kegiatan usaha
biasa dikurangi estimasi biaya penyelesaian dan estimasi biaya yang diperlukan untuk membuat
penjualan. Inventories are carried at the lower of cost and net realizable value. The cost of inventories
comprises all costs of purchase, costs of conversion and other costs incurred in bringing the inventories
to their present location and condition. Cost is determined using the weighted average method. Net
realizable value is the estimated selling price in the ordinary course of business less the estimated
costs of completion and the estimated costs necessary to make the sale.
Properti investasi Properti investasi adalah properti (tanah atau bangunan atau bagian dari suatu bangunan atau Investment property
kedua-duanya) yang dikuasai oleh pemilik atau penyewa melalui sewa pembiayaan untuk
menghasilkan sewa atau untuk kenaikan nilai atau kedua-duanya, dan tidak untuk digunakan dalam
produksi atau penyediaan barang atau jasa atau untuk tujuan administratif; atau dijual dalam kegiatan
usaha sehari-hari. Investment properties are properties (land or a building or part of a building or both)
held by the owner or the lessee under a finance lease to earn rentals or for capital appreciation or both,
rather than for use in the production or supply of goods or services or for administrative purposes; or
sale in the daily business activities.
Aset tetap Aset tetap pada awalnya diakui sebesar biaya perolehan yang meliputi harga perolehannya dan setiap Fixed assets
biaya yang dapat diatribusikan langsung untuk membawa aset ke kondisi dan lokasi yang diinginkan
agar aset siap digunakan sesuai intensi Manajemen. Fixed assets are initially recognized at cost, which
comprises its purchase price and any cost directly attributable in bringing the assets to the location and
condition necessary for it to be capable of operating in the manner intended by management.
Pengakuan pendapatan dan beban Pendapatan dari penjualan barang diakui pada saat pengendalian atas barang telah berpindah kepada Revenue and expense recognition
pelanggan. Pendapatan jasa diakui pada saat pelanggan menerima dan mengonsumsi manfaat dari
jasa tersebut. Beban diakui pada saat terjadinya dengan dasar akrual. Revenue from the sale of goods
is recognised when the control of goods has been transferred to the customer. Revenue from the
rendering of services is recognized when the customer has received and consumed benefit from the
services. Expenses are recognized as incurred on an accruals basis.
Penjabaran mata uang asing Transaksi-transaksi selama tahun berjalan dalam mata uang asing dicatat dalam Rupiah dengan kurs Foreign currency translation
spot antara Rupiah dan valuta asing pada tanggal transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke dalam Rupiah menggunakan kurs penutup, yaitu kurs
tengah Bank Indonesia.. Transactions during the year in foreign currencies are recorded in Rupiah by
Page 15
applying to the foreign currency amount the spot exchange rate between Rupiah and the foreign
currency at the date of transactions. At the end of reporting period, foreign currency monetary items are
translated to Rupiah using the closing rate, i.e. middle rate of Bank of Indonesia.
Transaksi dengan pihak berelasi Pihak berelasi adalah orang atau entitas yang terkait dengan entitas pelapor adalah orang atau Transactions with related parties
anggota keluarga dekatnya mempunyai relasi dengan entitas pelapor jika orang tersebut: memiliki
pengendalian atau pengendalian bersama atas entitas pelapor; memiliki pengaruh signifikan atas
entitas pelapor; atau merupakan personil manajemen kunci entitas pelapor atau entitas induk dari
entitas pelapor. A related party is a person or an entity that is related to the reporting entity: A person or
a close member of that person?s family is related to a reporting entity if that person: has control or joint
control over the reporting entity; has significant influence over the reporting entity; or is a member of
the key management personnel of the reporting entity or of a \parent of the reporting entity
Pajak penghasilan Beban pajak adalah jumlah gabungan pajak kini dan pajak tangguhan yang diperhitungkan dalam Income taxes
menentukan laba rugi pada suatu periode. Pajak kini dan pajak tangguhan diakui dalam laba rugi,
kecuali pajak penghasilan yang timbul dari transaksi atau peristiwa yang diakui dalam penghasilan
komprehensif lain atau secara langsung di ekuitas. Dalam hal ini, pajak tersebut masing-masing diakui
dalam penghasilan komprehensif lain atau ekuitas. Tax expense is the aggregate amount included in
the determination of profit or loss for the period in respect of current tax and deferred tax. Current tax
and deferred tax is recognized in profit or loss, except for income tax arising from transactions or
events that are recognized in other comprehensive income or directly in equity. In this case, the tax is
recognized in other comprehensive income or equity, respectively.
Provisi Imbalan kerja jangka pendek diakui ketika pekerja telah memberikan jasanya dalam suatu periode Provisions
akuntansi, sebesar jumlah tidak terdiskonto dari imbalan kerja jangka pendek yang diharapkan akan
dibayar sebagai imbalan atas jasa tersebut. Short-term Employee Benefits Short-term employee
benefits are recognized when an employee has rendered service during accounting period, at the
undiscounted amount of short-term employee benefits expected to be paid in exchange for that service.
Imbalan kerja jangka pendek mencakup antara lain upah, gaji, bonus dan insentif. Short term employee
benefits include such as wages, salaries, bonus and incentive
Imbalan kerja karyawan Imbalan kerja jangka pendek diakui ketika pekerja telah memberikan jasanya dalam suatu periode Employee benefits
akuntansi, sebesar jumlah tidak terdiskonto dari imbalan kerja jangka pendek yang diharapkan akan
dibayar sebagai imbalan atas jasa tersebut. Short-term Employee Benefits Short-term employee
benefits are recognized when an employee has rendered service during accounting period, at the
undiscounted amount of short-term employee benefits expected to be paid in exchange for that service.
Imbalan kerja jangka pendek mencakup antara lain upah, gaji, bonus dan insentif. Short term employee
benefits include such as wages, salaries, bonus and incentive
Laba per saham Laba per saham dasar dihitung dengan membagi laba atau rugi yang dapat diatribusikan kepada Earnings per share
pemegang saham biasa entitas induk dengan jumlah rata-rata tertimbang saham biasa yang beredar
dalam suatu periode. Basic earnings per share is computed by dividing the profit or loss attributable to
ordinary equity holders of the parent by the weighted average number of ordinary shares outstanding
during the period.
Pelaporan segmen Grup menyajikan segmen operasi berdasarkan informasi keuangan yang digunakan oleh pengambil Segment reporting
keputusan operasional dalam menilai kinerja segmen dan menentukan alokasi sumber daya yang
dimilikinya. Segmentasi berdasarkan aktivitas dari setiap kegiatan operasi entitas legal didalam Grup.
The Group presented operating segments based on the financial information used by the chief
operating decision maker in assessing the performance of segments and in the allocation of resources.
The segments are based on the activities of each of the operating legal entities within the Group
Page 16
Transaksi dan saldo dalam mata uang asing Transaksi-transaksi selama tahun berjalan dalam mata uang asing dicatat dalam Rupiah dengan kurs Foreign currency transactions and balances
spot antara Rupiah dan valuta asing pada tanggal transaksi. Pada akhir periode pelaporan, pos
moneter dalam mata uang asing dijabarkan ke dalam Rupiah menggunakan kurs penutup, yaitu kurs
tengah Bank Indonesia. Transactions during the year in foreign currencies are recorded in Rupiah by
applying to the foreign currency amount the spot exchange rate between Rupiah and the foreign
currency at the date of transactions. At the end of reporting period, foreign currency monetary items are
translated to Rupiah using the closing rate, i.e. middle rate of Bank of Indonesia.
Aset hak guna Grup mengakui aset hak guna pada tanggal dimulainya sewa (yaitu tanggal aset tersedia untuk Right of use assets
digunakan). Aset hak guna diukur pada harga perolehan, dikurangi akumulasi penyusutan dan
penurunan nilai, dan disesuaikan untuk setiap pengukuran kembali liabilitas sewa. Biaya perolehan
aset hak guna mencakup jumlah liabilitas sewa yang diakui, biaya langsung yang timbul di awal, dan
pembayaran sewa yang dilakukan pada atau sebelum tanggal mulai dikurangi setiap insentif sewa
yang diterima. Aset hak guna disusutkan dengan metode garis lurus selama periode yang lebih pendek
antara sewa dan estimasi masa manfaat aset. The Group recognizes right of use assets at the
commencement date of the lease (i.e., the date underlying assets is available for use). right of use
assets are measure at cost, less any accumulated depreciation and impairment losses, and adjusted
for any remeasurement of lease liabilities. The cost of rights of use assets includes the amount of lease
liabilities recognized, intitial direct costs incurred, and lease payments made at or before the
commencement date less any lease incentives received. right of use assets are depreciated on a
straght-line basis over the shorter period of the lease term and the estimated useful lives of the assets.
Properti investasi Properti investasi adalah properti (tanah atau bangunan atau bagian dari suatu bangunan atau Investment properties
kedua-duanya) yang dikuasai oleh pemilik atau penyewa melalui sewa pembiayaan untuk
menghasilkan sewa atau untuk kenaikan nilai atau kedua-duanya, dan tidak untuk digunakan dalam
produksi atau penyediaan barang atau jasa atau untuk tujuan administratif; atau dijual dalam kegiatan
usaha sehari-hari. Investment properties are properties (land or a building or part of a building or both)
held by the owner or the lessee under a finance lease to earn rentals or for capital appreciation or both,
rather than for use in the production or supply of goods or services or for administrative purposes; or
sale in the daily business activities.
Investasi pada entitas asosiasi Entitas asosiasi adalah entitas dimana Grup memiliki kekuasaan untuk berpartisipasi dalam keputusan Investment in associates
kebijakan keuangan dan operasional investee, tetapi tidak mengendalikan atau mengendalikan
bersama atas kebijakan tersebut (pengaruh signifikan). Associates are entities which the Group has
the power to participate in the financial and operating policy decisions of the investee but do not control
or jointly control ver those policies (significant influence).
Aset takberwujud Aset takberwujud diukur sebesar nilai perolehan pada pengakuan awal. Setelah pengakuan awal, aset Intangible assets
takberwujud dicatat pada biaya perolehan dikurangi akumulasi amortisasi dan akumulasi rugi
penurunan nilai. Intangible asset is measured on initial recognition at cost. After initial recognition,
intangible asset is carried at cost less any accumulated amortization and any accumulated impairment
loss.
Beban dibayar dimuka Biaya dibayar di muka diamortisasi selama masa manfaatnya dengan menggunakan metode garis Prepaid expenses
lurus. Prepaid expenses are amortized over their beneficial periods by using the straight-line method.
Page 17
Saham treasuri Saham treasuri dicatat sebesar biaya perolehan dan disajikan sebagai pengurang modal saham di Treasury stock
bagian ekuitas dalam laporan posisi keuangan. Selisih lebih penerimaan dari penjualan saham treasuri
di masa yang akan datang atas biaya perolehan atau sebaliknya, akan diperhitungkan sebagai
penambah atau pengurang akun tambahan modal disetor. Treasury stock is recorded at its acquisition
cost and presented as a deduction from capital stock under equity section of statements of financial
position. The excess of proceed from future re-sale of treasury stock over the related acquisition cost or
vice-versa shall be accounted for as an addition to or deduction from additional paid-in capital.
Instrumen keuangan Grup mengakui aset keuangan atau liabilitas keuangan dalam laporan posisi keuangan konsolidasian, Financial instruments
jika dan hanya jika, Grup menjadi salah satu pihak dalam ketentuan pada kontrak instrumen tersebut.
Pada saat pengakuan awal aset keuangan atau liabilitas keuangan, Grup mengukur pada nilai
wajarnya. Dalam hal aset keuangan atau liabilitas keuangan tidak diukur pada nilai wajar melalui laba
rugi, nilai wajar tersebut ditambah atau dikurang dengan biaya transaksi yang dapat diatribusikan
secara langsung dengan perolehan atau penerbitan aset keuangan atau liabilitas keuangan tersebut.
Biaya transaksi yang dikeluarkan sehubungan dengan perolehan aset keuangan dan penerbitan
liabilitas keuangan yang diklasifikasikan pada nilai wajar melalui laba rugi dibebankan segera. The
Group recognize a financial assets or a financial liabilities in the consolidated statement of financial
position when, and only when, it becomes a party to the contractual provisions of the instrument. At
initial recognition, the Group measures all financial assets and financial liabilites at its fair value. In the
case of a financial asset or financial liability not at fair value through profit or loss, fair value plus or
minus with the transaction costs that are directly attributtable to the acquisition or issue of the financial
asset or financial liability. Transaction costs incurred on acquisition of a financial asset and issue of a
financial liability classified at fair value through profit or loss are expensed immediately.
Page 18
[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 Pengurangan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
26,541,516,319 26,541,516,319
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 76,600,018,976 76,600,018,976 improvement, directly
langsung owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 797,539,509,033 40,628,664,384 ( 8,151,840,892 ) 830,016,332,525 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
24,243,156,706 24,243,156,706
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
550,055,991,512 1,022,168,692 ( 4,896,460,695 ) 41,258,794,467 587,440,493,976
langsung
Dimiliki langsung 1,474,980,192,546 41,650,833,076 ( 13,048,301,587 ) 41,258,794,467 1,544,841,518,502 Directly owned
Lainnya, dalam Others, assets under
16,206,939,111 51,161,854,862 ( 11,408,225 ) ( 41,258,794,467 ) 26,098,591,281
penyelesaian construction
Aset dalam Assets under
16,206,939,111 51,161,854,862 ( 11,408,225 ) ( 41,258,794,467 ) 26,098,591,281
penyelesaian construction
Aset tetap Property, plant, and
1,491,187,131,657 92,812,687,938 ( 13,059,709,812 ) 0 1,570,940,109,783
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 23,734,657,756 2,734,541,480 26,469,199,236 improvement, directly accumulated
langsung owned depreciation
Perabot dan peralatan Furniture and office
kantor, dimiliki 534,757,875,642 60,435,333,514 ( 5,761,028,873 ) 589,432,180,283 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
24,243,156,706 24,243,156,706
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
482,677,307,808 31,813,675,405 ( 4,608,826,525 ) 509,882,156,688
langsung
Dimiliki langsung 1,065,412,997,912 94,983,550,399 ( 10,369,855,398 ) 1,150,026,692,913 Directly owned
Aset tetap Property, plant, and
Page 19
1,065,412,997,912 94,983,550,399 ( 10,369,855,398 ) 1,150,026,692,913 equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
425,774,133,745 420,913,416,870
equipment
Page 20
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Pengurangan aset
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
tetap
Property, plant, and Reclassifications of
Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki Land, directly owned Carrying amount,
26,541,516,319 26,541,516,319
langsung gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 76,600,018,976 76,600,018,976 improvement, directly
langsung owned
Perabot dan peralatan Furniture and office
kantor, dimiliki 752,097,920,553 66,880,692,533 ( 21,439,104,053 ) 797,539,509,033 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
24,243,156,706 24,243,156,706
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
532,355,357,797 1,555,100,125 ( 12,835,556,177 ) 28,981,089,767 550,055,991,512
langsung
Dimiliki langsung 1,411,837,970,351 68,435,792,658 ( 34,274,660,230 ) 28,981,089,767 1,474,980,192,546 Directly owned
Lainnya, dalam Others, assets under
8,905,382,055 36,353,246,823 ( 70,600,000 ) ( 28,981,089,767 ) 16,206,939,111
penyelesaian construction
Aset dalam Assets under
8,905,382,055 36,353,246,823 ( 70,600,000 ) ( 28,981,089,767 ) 16,206,939,111
penyelesaian construction
Aset tetap Property, plant, and
1,420,743,352,406 104,789,039,481 ( 34,345,260,230 ) 0 1,491,187,131,657
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 20,088,602,447 3,646,055,309 23,734,657,756 improvement, directly accumulated
langsung owned depreciation
Perabot dan peralatan Furniture and office
kantor, dimiliki 470,803,867,168 79,860,531,776 ( 15,906,523,302 ) 534,757,875,642 equipment, directly
langsung owned
Kendaraan bermotor, Motor vehicle, directly
23,716,837,871 526,318,835 (0) 24,243,156,706
dimiliki langsung owned
Lainnya, dimiliki Others, directly owned
446,245,761,960 48,096,561,864 ( 11,665,016,016 ) 482,677,307,808
langsung
Dimiliki langsung 960,855,069,446 132,129,467,784 ( 27,571,539,318 ) 1,065,412,997,912 Directly owned
Page 21
Aset tetap 960,855,069,446 132,129,467,784 ( 27,571,539,318 ) 1,065,412,997,912 Property, plant, and
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
459,888,282,960 425,774,133,745
equipment
Page 22
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Aset tetap Perusahaan telah diasuransikan kepada PT Asuransi Multi Artha Guna Tbk dan PT Disclosure of notes for property, plant and
Asuransi Central Asia terhadap risiko kebakaran dan risiko lainnya dengan nilai pertanggungan equipment
sebesar Rp. 878,535,547,000 per 30 September 2023 dan Rp.805,525,547,000 per 31 Desember
2022. Manajemen berpendapat bahwa nilai pertanggungan tersebut cukup untuk menutupi
kemungkinan kerugian atas aset tetap yang dipertanggungkan. Total tercatat bruto dari setiap aset
tetap yang telah disusutkan penuh dan masih digunakan sebesar Rp.770,574,937,877.- dan
Rp732,092,329,942 pada 30 September 2023 dan 31 Desember 2022. The Company's fixed assets
have been insured to PT Asuransi Multi Artha Guna Tbk and PT Asuransi Central Asia against risk of
fire and other associated risks with a total sum insured Rp.878,535,547,000 per September 30, 2023,
and Rp.805,525,547,000 per December 31, 2022. Management believes that the insured amount is
adequate to cover possible losses from such risk. Total gross carrying amount of all fixed assets that
have been fully depreciated and still in use amounting to Rp.770,574,937,877 dan Rp732,092,329,942
as of September 30, 2023 and December 31, 2022.
Page 23
[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 Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
1,691,462,905,921 454,202,056,101 ( 246,615,969,922 ) 1,899,048,992,100
assets
Aset hak guna 1,691,462,905,921 454,202,056,101 ( 246,615,969,922 ) 1,899,048,992,100 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
856,351,976,576 256,325,733,384 ( 246,615,969,922 ) 866,061,740,038
assets accumulated depreciation
Aset hak guna 856,351,976,576 256,325,733,384 ( 246,615,969,922 ) 866,061,740,038 Right of use assets
Nilai perolehan Aset hak guna 835,110,929,345 1,032,987,252,062 Right of use assets Carrying amount
Page 24
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
1,767,267,504,362 287,561,302,952 ( 363,365,901,393 ) 1,691,462,905,921
assets
Aset hak guna 1,767,267,504,362 287,561,302,952 ( 363,365,901,393 ) 1,691,462,905,921 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
906,543,817,252 313,174,060,717 ( 363,365,901,393 ) 856,351,976,576
assets accumulated depreciation
Aset hak guna 906,543,817,252 313,174,060,717 ( 363,365,901,393 ) 856,351,976,576 Right of use assets
Nilai perolehan Aset hak guna 860,723,687,110 835,110,929,345 Right of use assets Carrying amount
Page 25
[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 Pengurangan pada mutasi di atas merupakan saldo kontrak sewa yang telah habis masa sewanya. Disclosure of notes for right of use assets
The deduction in the movement above is the balance of the lease agreements that has expired.
Page 26
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan pihak Notes for revenue by parties
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak berelasi 1 PT Tiga Dua Related party 1
10,957,330,270 2,544,828,914
Delapan
Pihak berelasi 2 PT Krisbow Related party 2
8,008,717,339 12,294,941,094
Indonesia
Pihak berelasi 3 PT Kawan Lama Related party 3
6,815,856,337 7,885,856,209
Sejahtera
Pihak berelasi 4 PT Home Center Related party 4
5,928,631,860 9,003,548,264
Indonesia
Pihak berelasi 5 PT Home Center Related party 5
5,172,463,662 2,144,008,265
Indonesia Retail
Pihak berelasi 6 PT Graha Makmur Related party 6
1,308,525,214 445,843
Lestari
Pihak berelasi 7 PT Sahabat Duta Related party 7
1,123,988,734 0
Wisata
Pihak berelasi 8 PT Depoteknik Duta Related party 8
892,124,166 339,400,369
Perkakas
Pihak berelasi 9 PT Anumana Graha Related party 9
869,014,757 599,595,510
Cantika
Pihak berelasi 10 PT Foods Beverages Related party 10
687,234,729 1,419,598,930
Indonesia
Pihak berelasi Other related
1,603,257,156 2,003,082,737
lainnya parties
Pihak berelasi 43,367,144,224 38,235,306,135 Related parties
Pihak ketiga 1 PT. SHOPEE Third party 1
INTERNATIONAL 13,133,225,171 18,455,059,838
INDONESIA
Pihak ketiga 2 PT. TOKOPEDIA 3,061,203,322 9,014,831,167 Third party 2
Pihak ketiga 3 PT. LIE LING Third party 3
958,126,800 0
INDONESIA
Pihak ketiga 4 PT. MATAHARI Third party 4
543,505,514 0
GRAHA FANTASI
Pihak ketiga 5 PT. HALMAHERA Third party 5
497,606,028 0
PERSADA LYGEND
Pihak ketiga 6 PT. GLOBAL Third party 6
422,018,863 544,498,285
DIGITAL NIAGA
Pihak ketiga 7 PT. KARUNIA Third party 7
338,802,090 0
PERMAI SENTOSA
Pihak ketiga 8 PT. INTI MAGNUM Third party 8
328,485,453 0
JAYA
Pihak ketiga 9 THEN FIE Third party 9
TJONG/PETRA 304,296,814 0
TOYS
Pihak ketiga 10 YAYASAN BUDDHA Third party 10
TZU CHI MEDIKA 264,640,942 127,210,600
INDONESIA
Page 27
Pihak ketiga lainnya 5,430,398,952,942 4,828,712,437,221 Other third parties Pihak ketiga 5,450,250,863,939 4,856,854,037,111 Third parties Tipe pihak 5,493,618,008,163 4,895,089,343,246 Type of parties
Page 28
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Penjualan kepada pihak berelasi untuk periode yang berakhir pada 30 September 2023 dan 30 Disclosure of notes for revenue
September 2022 masing-masing sebesar Rp 43,367,144,224,- dan Rp 38,235,306,135,- atau setara
dengan 0.75% dan 0.74 % dari jumlah penjualan termasuk penjualan barang konsinyasi. Pada tahun
2023 dan 2022, tidak terdapat penjualan yang melebihi 10% dari total penjualan. Sales to the related
parties for the nine-month periods ended September 30, 2023 and September 30, 2022 are amounting
to Rp 43,367,144,224,- and Rp 38,235,306,135,- or equivalent to 0.75% and 0.74% from total sales
include consignment sales, respectively. In 2023 and 2022, there were no sales that excedee 10% of
the total sales.
Page 29
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 September 30 September
2023 2022
Nama produk Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Produk Product revenue 1
produk 1 Perbaikan 2,917,209,758,343 2,618,047,458,418
Rumah
Pendapatan dari Produk Gaya Product revenue 2
2,242,695,085,107 1,975,659,971,415
produk 2 Hidup
Pendapatan dari Produk Product revenue 3
224,904,701,557 189,682,495,488
produk 3 Permainan
Pendapatan dari Konsinyasi - Product revenue 4
108,808,463,156 111,699,417,925
produk 4 Bersih
Pendapatan dari Product revenue
5,493,618,008,163 4,895,089,343,246
produk
Tipe pendapatan 5,493,618,008,163 4,895,089,343,246 Type of revenue
Page 30
[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 24,809,002,886 38,211,071,124 IDR Third party
Mata uang 24,809,002,886 (0) 24,809,002,886 38,211,071,124 ( 3,957,857 ) 38,207,113,267 Currency
Pihak berelasi IDR 86,357,162,522 47,647,813,591 IDR Related party
Mata uang 86,357,162,522 (0) 86,357,162,522 47,647,813,591 (0) 47,647,813,591 Currency
Page 31
[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 96,011,980,362 84,013,188,072 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 15,130,858,228 1,833,306,649 1 - 30 days Overdue
31 - 60 hari 4,799,900 300,000 31 - 60 days
Lebih dari 60 hari 18,526,918 12,089,994 More than 60 days
Umur 15,154,185,046 1,845,696,643 Aging
Jatuh tempo Umur 111,166,165,408 (0) 111,166,165,408 85,858,884,715 ( 3,957,857 ) 85,854,926,858 Aging Due status
Page 32
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 September 2023 31 December 2022
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 3,957,857 259,305,579 trade receivables, beginning
period
Pengurangan mutasi penurunan Reduction of movement of
nilai piutang usaha ( 3,957,857 ) ( 255,347,722 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 0 3,957,857 trade receivables, ending
period
Page 33
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Piutang usaha merupakan piutang dari penjualan ritel. Piutang usaha kepada pihak ketiga terutama Disclosure of notes for trade receivables
terdiri dari piutang kartu kredit masing-masing sebesar Rp.20,366,233,648 dan Rp.35,545,894,737
pada 30 September 2023 dan 31 Desember 2022. Trade receivables are receivables from retail sales.
Trade receivables from third parties mainly consisted of credit card receivables amounting to
Rp.20,366,233,648 and Rp 35,545,894,737 as of September 30, 2023 and December 31, 2022.
Page 34
[1621000a] Notes to the financial statements - Notes Payable - General Industry
Page 35
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry
Page 36
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 2,713,434,935,592 2,810,769,398,502 Finished goods
Persediaan, kotor 2,713,434,935,592 2,810,769,398,502 Inventories, gross
Persediaan 2,713,434,935,592 2,810,769,398,502 Inventories
Persediaan lancar 2,713,434,935,592 2,810,769,398,502 Current inventories
Page 37
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Pada tanggal 30 September 2023 dan 31 Desember 2022, persediaan telah diasuransikan kepada PT Disclosure of notes for inventories
Asuransi Multi Artha Guna Tbk dan PT Asuransi Central Asia terhadap risiko kebakaran dan risiko
lainnya dengan jumlah pertanggungan masing-masing sebesar Rp2,571,547,000,000 untuk tahun
2023 dan Rp 2,474,305,000,000 untuk tahun 2022. As of September 30, 2023 and December 31,
2022, respectively, inventories have been insured to PT.Asuransi Multi Artha Guna Tbk and PT
Asuransi Central Asia against risk of fire and other associated risk with a total sum insured of
Rp.2,571,547,000,000 for the year of 2023 and Rp2,474,305,000,000 for the year of 2022,
respectively.
Page 38
[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 108,080,072,868 83,789,984,373 IDR Third party
CNY 750,215,276 3,248,333,774 CNY
EUR 520,740,816 EUR
USD 1,733,934,209 12,430,348,008 USD
Mata uang 110,564,222,353 99,989,406,971 Currency
Pihak berelasi IDR 54,683,012,356 44,360,667,511 IDR Related party
Mata uang 54,683,012,356 44,360,667,511 Currency
Page 39
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Persentase utang usaha konsinyasi pada tanggal 30 September 2023 dan 31 Desember 2022 Disclosure of notes for trade payables
masing-masing sebesar 34.74% dan 37.60% dari total utang usaha. The percentage of trade payable
of consignment as of September 30, 2023 and December 31, 2022 are 34.74% and 37.60% from total
trade payable, respectively.
Page 40
[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
Barang jadi awal 2,810,769,398,502 2,367,948,502,132 Beginning finish goods inventory
Pembelian barang jadi 2,751,947,752,165 2,987,239,088,799 Purchased finish goods inventory
Barang jadi akhir 2,713,434,935,592 2,824,752,751,237 Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
2,849,282,215,075 2,530,434,839,694
pendapatan
Page 41
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok Pembelian kepada pihak berelasi untuk periode yang berakhir pada 30 September 2023 dan 30 Disclosure of notes for cost of goods sold
penjualan September 2022 masing-masing sebesar Rp 401,908,518,744,- dan Rp280,419,797,667,- atau setara
dengan 13.26% dan 8.57 % dari jumlah pembelian termasuk pembelian barang konsinyasi.Persentase
pembelian import untuk periode yang berakhir pada tanggal 30 September 2023 dan 30 September
2022 masing-masing sebesar 80.74% dan 88.15 % dari jumlah pembelian. The purchases from related
parties for nine-month periods ended September 30, 2023 and September 30, 2022 are amounted to
Rp 401,908,518,744,- and Rp 280,419,797,667,- or equivalent to 13.26% and 8.57% of the total
purchases include consignment purchases respectively. The percentage of imported purchases for
periods September 30, 2023 and September 30, 2022 are 80.74% and 88.15 % from total purchases,
respectively.
Page 42
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 43
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 44
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 45
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 46
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 47
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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