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Financial statement Text extracted KRAS

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Page 1
Nomor Surat                        PG.00.00/NS-10179/Corsec-KS/X/2023
Nama Emiten                        Krakatau Steel (Persero) Tbk
Kode Emiten                        KRAS
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 Krakatau      Manufaktur       Cilegon         1992         Beroperasi              270.386     RIBUAN            USD      100.0
      Baja              Baja Profil,
      Konstruksi            Baja
      (Subholding)      Tulangan,
                        Pipa Baja,
                           serta
                      Perdagangan
                           Hasil
                      Tambang dan
                       Produk Besi
                         dan Baja
 2    PT Krakatau        Properti       Cilegon         1982         Beroperasi              734.091     RIBUAN            USD      100.0
      Sarana             Industri,
      Infrastruktur   Komersial dan
      (Subholding)        Hunian
                          Industri
 3    PT Krakatau     Rekayasa dan      Cilegon         1988         Beroperasi                39.362    RIBUAN            USD      100.0
      Engineering       Konstruksi
 4    PT Meratus       Industri dan     Cilegon         2012         Beroperasi                     66   RIBUAN            USD       66.0
      Jaya Iron &     Produksi Besi
      Steel           Sponge serta
                      Perdagangan
 5    PT Krakatau      Manufaktur       Cilegon         2022         Beroperasi              104.666     RIBUAN            USD      100.0
      Baja Industri         Baja
      (Subholding)      Lembaran




 Dokumen ini merupakan dokumen resmi Krakatau Steel (Persero) Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                       Krakatau Steel (Persero) 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                         Krakatau Steel (Persero) 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                           KRAS                                                      Entity code
Nomor identifikasi entitas             AA562                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 B. Basic Materials                                              Sector
Subsektor                              B1. Basic Materials                                         Subsector
Industri                               B14. Metals & Minerals                                        Industry
Subindustri                            B144. Iron & Steel                                       Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                       Indonesian Government
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                    Dollar Amerika / USD           Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,487.00000                     presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Ribuan / In Thousand                                          statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
                                                                                                     partner
Page 3
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                 concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                        Statement of financial position
                                  30 September 2023    31 December 2022
Aset                                                                                                 Assets
  Aset lancar                                                                            Current assets
     Kas dan setara kas                                                                Cash and cash
                                             105,840              78,866
                                                                                          equivalents
    Dana yang dibatasi                                                        Current restricted funds
                                              20,339              79,152
    penggunaannya lancar
    Aset keuangan lancar                                                  Current financial assets
         Aset keuangan lancar                                             Other current financial
                                                                       0
         lainnya                                                                           assets
    Piutang usaha                                                               Trade receivables
         Piutang usaha pihak                                             Trade receivables third
                                             146,951             168,454
         ketiga                                                                           parties
         Piutang usaha pihak                                                  Trade receivables
                                              35,587              41,487
         berelasi                                                                related parties
    Piutang lainnya                                                             Other receivables
         Piutang lainnya pihak                                           Other receivables third
                                              33,670              38,957
         ketiga                                                                           parties
         Piutang lainnya pihak                                                Other receivables
                                               9,547             124,872
         berelasi                                                                related parties
    Persediaan lancar                                                         Current inventories
         Persediaan lancar                   276,325             276,576   Current inventories
    Uang muka lancar                                                            Current advances
         Uang muka lancar                                                         Other current
                                              76,900              42,411
         lainnya                                                                      advances
    Pajak dibayar dimuka                                                     Current prepaid taxes
                                              18,097               5,438
    lancar
    Aset tidak lancar atau                                                   Non-current assets or
    kelompok lepasan                                                     disposal groups classified
    diklasifikasikan sebagai                                              as held-for-distribution to
                                               2,765             216,299
    dimiliki untuk                                                                           owners
    didistribusikan kepada
    pemilik
    Jumlah aset lancar                       726,021           1,072,512        Total current assets
  Aset tidak lancar                                                                 Non-current assets
    Dana yang dibatasi                                                          Non-current restricted
    penggunaannya tidak                        6,689                6,119                       funds
    lancar
    Piutang tidak lancar                                                        Other non-current
    lainnya                                                                            receivables
         Piutang tidak lancar                                                 Other non-current
         lainnya pihak berelasi                1,111                1,826    receivables related
                                                                                         parties
     Investasi pada ventura                                                   Investments in joint
     bersama dan entitas                                                  ventures and associates
     asosiasi
         Investasi pada entitas                                                    Investments in
                                             464,852             365,281
         asosiasi                                                                       associates
     Uang muka tidak lancar                                                   Non-current advances
         Uang muka tidak                                                        Other non-current
                                                                          0
         lancar lainnya                                                                  advances
     Aset keuangan derivatif                                                   Non-current derivative
                                                                          0
     tidak lancar                                                                     financial assets
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      Pajak dibayar dimuka                                  Non-current prepaid taxes
                                       7,045        9,527
      tidak lancar
      Aset pajak tangguhan            61,426       61,842        Deferred tax assets
      Persediaan tidak lancar                              Non-current inventories
          Aset real estat tidak                           Non-current real estate
                                      11,543       11,468
          lancar                                                           assets
      Properti investasi              79,931       77,704     Investment properties
      Aset tetap                                                 Property, plant, and
                                    1,517,629   1,512,772
                                                                          equipment
       Klaim atas pengembalian                            Non-current claims for tax
                                      26,644       18,095
       pajak tidak lancar                                                      refund
       Aset takberwujud selain                               Intangible assets other
                                       3,003        2,811
       goodwill                                                        than goodwill
       Aset tidak lancar                                           Other non-current
                                      17,011       22,477
       non-keuangan lainnya                                     non-financial assets
       Jumlah aset tidak lancar     2,196,884   2,089,922 Total non-current assets
   Jumlah aset                      2,922,905   3,162,434                  Total assets
Liabilitas dan ekuitas                                               Liabilities and equity
   Liabilitas                                                                  Liabilities
       Liabilitas jangka pendek                                   Current liabilities
          Utang bank jangka                                Short term bank loans
                                      49,453      105,625
          pendek
          Utang usaha                                             Trade payables
              Utang usaha pihak                                Trade payables
                                     156,965     156,446
              ketiga                                               third parties
              Utang usaha pihak                                Trade payables
                                     103,130     122,026
              berelasi                                          related parties
          Utang lainnya                                           Other payables
              Utang lainnya pihak                              Other payables
                                      11,804       10,551
              ketiga                                               third parties
              Utang lainnya pihak                              Other payables
                                      10,370        4,162
              berelasi                                          related parties
          Beban akrual jangka                                     Current accrued
                                      19,944       36,715
          pendek                                                          expenses
          Liabilitas imbalan                                             Short-term
          pasca kerja jangka          39,551       36,404        post-employment
          pendek                                                benefit obligations
          Utang pajak                  9,965       14,615           Taxes payable
          Pendapatan diterima                                   Current unearned
                                      43,810       40,924
          dimuka jangka pendek                                              revenue
          Liabilitas yang secara                                 Liabilities directly
          langsung berhubungan                                     associated with
          dengan aset tidak                                 non-current assets or
          lancar atau kelompok                                    disposal groups
          lepasan yang                                                 classified as
                                           0       16,780
          diklasifikasikan                                      held-for-sale or as
          sebagai dimiliki untuk                            held-for-distribution to
          dijual atau dimiliki                                               owners
          untuk didistribusikan
          kepada pemilik
          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      1,362,925   1,603,840
              tahun atas utang
              bank
Page 6
         Liabilitas jangka                                    Current maturities
         panjang yang jatuh           1,125         1,737      of finance lease
         tempo dalam satu                                              liabilities
         tahun atas liabilitas
         sewa pembiayaan
         Liabilitas jangka                                    Current maturities
         panjang yang jatuh                                  of other borrowings
         tempo dalam satu          164,590       139,285
         tahun atas
         pinjaman lainnya
      Liabilitas keuangan                                     Short-term derivative
                                                        0
      derivatif jangka pendek                                    financial liabilities
      Jumlah liabilitas                                              Total current
                                 2,089,275     2,399,612
      jangka pendek                                                      liabilities
  Liabilitas jangka                                            Non-current liabilities
  panjang
      Liabilitas pajak                                        Deferred tax liabilities
                                      2,362         1,424
      tangguhan
      Liabilitas jangka                                       Long-term liabilities
      panjang setelah                                               net of current
      dikurangi bagian                                                  maturities
      yang jatuh tempo
      dalam satu tahun
         Liabilitas jangka                                      Long-term bank
         panjang atas utang          70,193        19,648                loans
         bank
         Liabilitas jangka                                      Long-term other
         panjang atas              103,205         90,377           borrowings
         pinjaman lainnya
      Kewajiban imbalan                                                     Long-term
      pasca kerja jangka             99,625        94,905          post-employment
      panjang                                                     benefit obligations
      Liabilitas keuangan                                         Other non-current
                                        998         3,882
      jangka panjang lainnya                                       financial liabilities
      Jumlah liabilitas                                          Total non-current
                                   276,383       210,236
      jangka panjang                                                         liabilities
  Jumlah liabilitas              2,365,658     2,609,848                 Total liabilities
Ekuitas                                                                                 Equity
  Ekuitas yang                                                   Equity attributable to
  diatribusikan kepada                                       equity owners of parent
  pemilik entitas induk                                                               entity
      Saham biasa                  987,573       987,573             Common stocks
      Tambahan modal                                               Additional paid-in
                                   175,020       175,020
      disetor                                                                    capital
      Cadangan revaluasi         1,479,010     1,472,512      Revaluation reserves
      Cadangan selisih kurs                                   Reserve of exchange
      penjabaran                 ( 102,311 )   ( 108,613 )             differences on
                                                                            translation
      Cadangan keuntungan                                           Reserve of gains
      (kerugian) investasi                                              (losses) from
                                   106,009       106,009
      pada instrumen ekuitas                                  investments in equity
                                                                          instruments
      Cadangan pengukuran                                                  Reserve of
      kembali program            ( 159,269 )   ( 159,269 )      remeasurements of
      imbalan pasti                                           defined benefit plans
      Cadangan lainnya                3,689         3,689             Other reserves
      Saldo laba                                                Retained earnings
      (akumulasi kerugian)                                                     (deficit)
         Saldo laba yang                                             Appropriated
         telah ditentukan          146,834       146,834       retained earnings
Page 7
         penggunaannya
         Saldo laba yang                                        Unappropriated
         belum ditentukan     ( 2,090,799 )   ( 2,029,390 )   retained earnings
         penggunaannya
      Jumlah ekuitas yang                                            Total equity
      diatribusikan kepada                                  attributable to equity
                                  545,756          594,365
      pemilik entitas induk                                      owners of parent
                                                                             entity
   Kepentingan                                               Non-controlling interests
                                   11,491        ( 41,779 )
   non-pengendali
   Jumlah ekuitas                 557,247         552,586                  Total equity
Jumlah liabilitas dan                                         Total liabilities and equity
                                2,922,905       3,162,434
ekuitas
Page 8
[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
                                              1,263,419              1,843,145
usaha
Beban pokok penjualan dan                                                               Cost of sales and revenue
                                           ( 1,156,627 )          ( 1,652,166 )
pendapatan
Jumlah laba bruto                               106,792                190,979                 Total gross profit
Beban penjualan                               ( 20,227 )             ( 29,594 )                  Selling expenses
Beban umum dan administrasi                                                          General and administrative
                                              ( 79,299 )             ( 78,120 )
                                                                                                         expenses
Pendapatan keuangan                               2,020                  3,671                    Finance income
Beban bunga dan keuangan                      ( 96,715 )            ( 108,173 )        Interest and finance costs
Keuntungan (kerugian) selisih                                                       Gains (losses) on changes in
                                               ( 1,118 )                48,579
kurs mata uang asing                                                                      foreign exchange rates
Bagian atas laba (rugi) entitas                                                           Share of profit (loss) of
asosiasi yang dicatat dengan                     40,237                 59,960    associates accounted for using
menggunakan metode ekuitas                                                                          equity method
Pendapatan lainnya                                20,922                24,641                       Other income
Beban lainnya                                 ( 21,537 )              ( 7,839 )                   Other expenses
Keuntungan (kerugian) lainnya                   ( 2,350 )             ( 1,598 )              Other gains (losses)
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                              ( 51,275 )               102,506
pajak penghasilan
Pendapatan (beban) pajak                       ( 8,101 )             ( 20,333 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                              ( 59,376 )                82,173
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                            ( 59,376 )                82,173                  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
        Pendapatan komprehensif                                                      Other comprehensive
        lainnya atas keuntungan                                                  income for gains (losses)
        (kerugian) hasil revaluasi                6,498              ( 10,379 ) on revaluation of property,
        aset tetap, setelah pajak                                               plant and equipment, after
                                                                                                          tax
     Pendapatan komprehensif                                                         Other comprehensive
     lainnya atas pengukuran                                                                      income for
     kembali kewajiban                                                     687 remeasurement of defined
     manfaat pasti, setelah                                                     benefit obligation, after tax
     pajak
     Penyesuaian lainnya atas                                                   Other adjustments to other
     pendapatan komprehensif                                                       comprehensive income
     lainnya yang tidak akan                                          ( 4,076 ) that will not be reclassified
     direklasifikasi ke laba rugi,                                                to profit or loss, after tax
     setelah pajak
     Jumlah pendapatan                                                                         Total other
     komprehensif lainnya                                                         comprehensive income
     yang tidak akan                              6,498              ( 13,768 )           that will not be
     direklasifikasi ke laba                                                      reclassified to profit or
     rugi, setelah pajak                                                                    loss, after tax
   Pendapatan komprehensif                                                             Other comprehensive
Page 9
   lainnya yang akan                                                    income that may be
   direklasifikasi ke laba rugi,                                   reclassified to profit or
   setelah pajak                                                               loss, after tax
       Keuntungan (kerugian)                                            Gains (losses) on
       selisih kurs penjabaran,           6,302    ( 32,091 ) exchange differences on
       setelah pajak                                                 translation, after tax
       Jumlah pendapatan                                                      Total other
       komprehensif lainnya                                     comprehensive income
       yang akan direklasifikasi          6,302    ( 32,091 ) that may be reclassified
       ke laba rugi, setelah                                  to profit or loss, after tax
       pajak
   Jumlah pendapatan                                            Total other comprehensive
   komprehensif lainnya,                 12,800    ( 45,859 )             income, after tax
   setelah pajak
Jumlah laba rugi komprehensif         ( 46,576 )     36,314     Total comprehensive income
Laba (rugi) yang dapat                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                         Profit (loss) attributable to
                                      ( 61,409 )     80,155
   diatribusikan ke entitas induk                                                parent entity
   Laba (rugi) yang dapat                                         Profit (loss) attributable to
   diatribusikan ke kepentingan           2,033        2,018       non-controlling interests
   non-pengendali
Laba rugi komprehensif yang                                            Comprehensive income
dapat diatribusikan                                                              attributable to
   Laba rugi komprehensif yang                                       Comprehensive income
   dapat diatribusikan ke entitas     ( 48,609 )     34,296      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                    Comprehensive income
   dapat diatribusikan ke                 2,033       2,018 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      ( 0.003174 )     0.0041      share from continuing
       dilanjutkan                                                           operations
   Laba (rugi) per saham                                     Diluted earnings (loss) per
   dilusian                                                                          share
       Laba (rugi) per saham                                Diluted earnings (loss) per
       dilusian dari operasi yang    ( 0.00245 )     0.0032      share from continuing
       dilanjutkan                                                           operations
Page 10
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                        Statement of changes in equity
                                                                                                                                                            Cadangan keuntungan           Cadangan pengukuran                            Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                             Tambahan modal                                   Cadangan selisih kurs                                                                                                                                                                     Kepentingan
                                                        Saham biasa                                    Cadangan revaluasi                                     (kerugian) investasi      kembali program imbalan     Cadangan lainnya          ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                                 disetor                                          penjabaran                                                                                                                                                                           non-pengendali
                                                                                                                                                            pada instrumen ekuitas                pasti                                    penggunaannya            penggunaannya              entitas induk
                                                                                                                                                            Reserve of gains (losses)          Reserve of
                                                                                                                                Reserve of exchange                                                                                      Appropriated retained   Unappropriated retained   Equity attributable to
                                                        Common stocks     Additional paid-in capital   Revaluation reserves                                from investments in equity   remeasurements of defined    Other reserves                                                                                 Non-controlling interests   Equity
                                                                                                                              differences on translation                                                                                      earnings                 earnings               parent entity
                                                                                                                                                                  instruments                 benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                  Equity position
  Saldo awal periode sebelum penyajian kembali                  987,573                   175,020                1,472,512                ( 108,613 )                      106,009                  ( 159,269 )                  3,689                 146,834            ( 2,029,390 )                  594,365                  ( 41,779 )          552,586            Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                                  987,573                   175,020                1,472,512                ( 108,613 )                      106,009                  ( 159,269 )                  3,689                 146,834            ( 2,029,390 )                  594,365                  ( 41,779 )          552,586                   Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                 ( 61,409 )               ( 61,409 )                     2,033         ( 59,376 )                                                   Profit (loss)
  Pendapatan komprehensif lainnya                                                                                     6,498                      6,302                                                                                                                                                    12,800                                        12,800                                Other comprehensive income
  Distribusi dividen kas                                                                                                                                                                                                                                                                                                            ( 4,445 )         ( 4,445 )                              Distributions of cash dividends
  Perubahan kepentingan non-pengendali atas pelepasan                                                                                                                                                                                                                                                                                                               Changes in non-controlling interests due to disposal of a
                                                                                                                                                                                                                                                                                                                                      ( 190 )             ( 190 )
  operasi yang dihentikan                                                                                                                                                                                                                                                                                                                                                                            discontinued operation
  Transaksi ekuitas lainnya                                                                                                                                                                                                                                                                                                           55,872          55,872                                       Other equity transactions
  Posisi ekuitas, akhir periode                                 987,573                   175,020                1,479,010                ( 102,311 )                      106,009                  ( 159,269 )                  3,689                 146,834            ( 2,090,799 )                  545,756                      11,491         557,247                          Equity position, end of the period
Page 11
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                                                                                                                                                                 Statement of changes in equity
                                                                                                                                                                    Cadangan keuntungan           Cadangan pengukuran                            Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                                    Tambahan modal                                    Cadangan selisih kurs                                                                                                                                                                     Kepentingan
                                                               Saham biasa                                    Cadangan revaluasi                                      (kerugian) investasi      kembali program imbalan     Cadangan lainnya          ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                                        disetor                                           penjabaran                                                                                                                                                                           non-pengendali
                                                                                                                                                                    pada instrumen ekuitas                pasti                                    penggunaannya            penggunaannya              entitas induk
                                                                                                                                                                    Reserve of gains (losses)          Reserve of
                                                                                                                                        Reserve of exchange                                                                                      Appropriated retained   Unappropriated retained   Equity attributable to
                                                               Common stocks     Additional paid-in capital   Revaluation reserves                                 from investments in equity   remeasurements of defined    Other reserves                                                                                 Non-controlling interests   Equity
                                                                                                                                      differences on translation                                                                                      earnings                 earnings               parent entity
                                                                                                                                                                          instruments                 benefit plans
Posisi ekuitas                                                                                                                                                                                                                                                                                                                                                                                                          Equity position
  Saldo awal periode sebelum penyajian kembali                         987,573                   175,020                1,496,022                   ( 75,473 )                     104,882                  ( 156,761 )                  2,644                 146,834            ( 2,113,959 )                  566,782                  ( 44,683 )          522,099            Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                                         987,573                   175,020                1,496,022                   ( 75,473 )                     104,882                  ( 156,761 )                  2,644                 146,834            ( 2,113,959 )                  566,782                  ( 44,683 )          522,099                    Equity position, beginning of the period
  Laba (rugi)                                                                                                                                                                                                                                                                           80,155                    80,155                      2,018            82,173                                                    Profit (loss)
  Pendapatan komprehensif lainnya                                                                                        ( 10,379 )                 ( 32,091 )                    ( 4,076 )                          687                                                                                       ( 45,859 )                                   ( 45,859 )                                 Other comprehensive income
  Perubahan kepentingan non-pengendali atas akuisisi entitas                                                                                                                                                                                                                                                                                                                Changes in non-controlling interests due to acquisition of
                                                                                                                                                                                                                                                                                                                                              ( 167 )             ( 167 )
  anak                                                                                                                                                                                                                                                                                                                                                                                                                   subsidiaries
  Perubahan kepentingan non-pengendali atas pelepasan                                                                                                                                                                                                                                                                                                                       Changes in non-controlling interests due to disposal of a
                                                                                                                                                                                                                                                                                                                                              ( 124 )             ( 124 )
  operasi yang dihentikan                                                                                                                                                                                                                                                                                                                                                                                     discontinued operation
  Posisi ekuitas, akhir periode                                        987,573                   175,020                1,485,643                 ( 107,564 )                      100,806                  ( 156,074 )                  2,644                 146,834            ( 2,033,804 )                  601,078                  ( 42,956 )         558,122                           Equity position, end of the period
Page 12
[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
                                           1,177,959             1,707,172
       pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                    Payments to suppliers for
       pemasok atas barang dan            ( 873,369 )         ( 1,464,021 )     goods and services
       jasa
       Pembayaran gaji dan                                                   Payments for salaries and
                                           ( 68,212 )            ( 84,173 )
       tunjangan                                                                             allowances
   Kas diperoleh dari                                                        Cash generated from (used
                                             236,378               158,978
   (digunakan untuk) operasi                                                                in) operations
   Penerimaan bunga dari                                                            Interests received from
                                               3,545                  3,446
   aktivitas operasi                                                                     operating activities
   Pembayaran bunga dari                                                      Interests paid from operating
                                            ( 4,877 )              ( 4,936 )
   aktivitas operasi                                                                               activities
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                              from operating activities
                                           ( 20,602 )            ( 13,438 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas              ( 10,930 )             ( 5,685 )       from operating activities
   operasi
   Arus kas sebelum                                                            Net cash flows received
   perubahan dalam aset dan                                                    from (used in) operating
   liabilitas yang diperoleh                 203,514               138,365 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)
                                             203,514               138,365
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                           Cash flows from investing
investasi                                                                                            activities
   Penerimaan dari penjualan                                                    Proceeds from disposal of
                                                  14
   aset tetap                                                               property, plant and equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                           ( 12,048 )             ( 9,507 )
   aset tetap                                                               property, plant and equipment
   Pencairan (penempatan)                                                       Withdrawal (placement) of
                                               1,024                   634
   investasi jangka pendek                                                          short-term investments
   Pencairan (penempatan)                                                       Withdrawal (placement) of
   dana yang dibatasi                                                       restricted funds from investing
                                              ( 811 )               ( 394 )
   penggunaannya dari aktivitas                                                                    activities
   investasi
   Penerimaan dari pelepasan                                                    Proceeds from disposal of
                                             212,598
   entitas anak                                                                                subsidiaries
   Pembayaran untuk perolehan                                                  Payments for acquisition of
   kepemilikan pada entitas                                         ( 990 )        interests in associates
   asosiasi
   Penerimaan dividen dari                                                        Dividends received from
                                                 840                 3,184
   aktivitas investasi                                                                  investing activities
Page 13
   Jumlah arus kas bersih                                          Total net cash flows
   yang diperoleh dari             201,617       ( 7,073 )      received from (used in)
   (digunakan untuk) aktivitas                                      investing activities
   investasi
Arus kas dari aktivitas                                          Cash flows from financing
pendanaan                                                                           activities
   Penerimaan pinjaman bank             870         15,718     Proceeds from bank loans
   Pembayaran pinjaman bank      ( 350,783 )   ( 105,032 )        Payments of bank loans
   Pembayaran dividen dari                                  Dividends paid from financing
                                   ( 4,446 )
   aktivitas pendanaan                                                            activities
   Pembayaran bunga dari                                     Interests paid from financing
                                  ( 23,511 )     ( 30,042 )
   aktivitas pendanaan                                                            activities
   Jumlah arus kas bersih                                           Total net cash flows
   yang diperoleh dari                                           received from (used in)
                                 ( 377,870 )   ( 119,356 )
   (digunakan untuk) aktivitas                                       financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                 Total net increase (decrease)
                                     27,261        11,936
bersih kas dan setara kas                                   in cash and cash equivalents
Kas dan setara kas arus kas,                               Cash and cash equivalents cash
                                     78,866        85,014
awal periode                                                  flows, beginning of the period
Efek perubahan nilai kurs pada                             Effect of exchange rate changes
                                     ( 287 )    ( 19,458 )
kas dan setara kas                                            on cash and cash equivalents
Kas dan setara kas arus kas,                                   Cash and cash equivalents
                                   105,840         77,492
akhir periode                                               cash flows, end of the period
Page 14
[1610000] Explanation for Significant Accounting Policy - General Industry


Kebijakan akuntansi signifikan                                                                  Significant accounting policies
                                                                         30 September 2023
Dasar penyusunan laporan keuangan     Catatan 2a                                             Basis of preparation of consolidated financial
konsolidasian                                                                                                                  statements




Prinsip-prinsip konsolidasi           Catatan 2c                                                               Principles of consolidation




Kas dan setara kas                    Catatan 2f, Catatan 4                                                    Cash and cash equivalents




Piutang usaha dan piutang lain-lain   Catatan 6, Catatan 7, Catatan 2i                                        Trade and other receivables




Persediaan                            Catatan 2j, Catatan 9                                                                    Inventories




Tanaman produktif                     Tidak ada                                                                              Bearer plants




Properti investasi                    Catatan 2n, Catatan 13                                                          Investment property
Page 15
Aset tetap                             Catatan 12, Catatan 2m                                                   Fixed assets




Tanah belum dikembangkan               Tidak ada                                                          Undeveloped land




Aset biologis                          Tidak ada                                                           Biological assets




Perkebunan plasma                      Tidak ada                                                         Plasma plantations




Penurunan nilai aset nonkeuangan       Catatan 2q                                        Impairment of non-financial assets




Beban tangguhan                        Catatan 23                                                          Deferred charges




Utang usaha dan liabilitas lain-lain   Catatan 2aa, Catatan 20, Catatan 21, Catatan 26   Trade payables and other liabilities
Page 16
Pengakuan pendapatan dan beban    Catatan 2s                           Revenue and expense recognition




Penjabaran mata uang asing        Catatan 2e                                Foreign currency translation




Transaksi dengan pihak berelasi   Catatan 2d, Catatan 8                 Transactions with related parties




Pajak penghasilan                 Catatan 22, Catatan 2w                                   Income taxes




Provisi                           Catatan 2u                                                  Provisions




Imbalan kerja karyawan            Catatan 18, Catatan 25, Catatan 2k                  Employee benefits




Laba per saham                    Catatan 2x, Catatan 36                             Earnings per share
Page 17
Dividen                                     Catatan 2ad                                              Dividends




Pelaporan segmen                            Catatan 2ae Catatan 48                           Segment reporting




Instrumen keuangan derivatif                Catatan 2h                          Derivative financial instruments




Penerapan standar akutansi baru             Catatan 2a                 The implementation of new statements of
                                                                                         accounting standards




Kombinasi bisnis                            Catatan 2a, Catatan 2c                       Business combination




Penentuan nilai wajar                       Tidak ada                                Determination of fair value




Transaksi dan saldo dalam mata uang asing   Catatan 44               Foreign currency transactions and balances




Giro pada Bank Indonesia dan bank lain      Tidak ada                 Current accounts with Bank Indonesia and
                                                                                                   other banks
Page 18
Penempatan pada Bank Indonesia dan bank lain Tidak ada                            Placements with Bank Indonesia and other
                                                                                                                    banks




Efek-efek                                    Tidak ada                                                          Securities




Investasi jangka pendek                      Tidak ada                                               Short-term investment




Aset hak guna                                Catatan 12                                                Right of use assets




Properti investasi                           Catatan 2n, Catatan 13                                  Investment properties




Goodwill                                     Catatan 2i, Catatan 2c, Catatan 2q                                  Goodwill




Investasi pada entitas asosiasi              Catatan 2c, Catatan 11                               Investment in associates
Page 19
Aset takberwujud               Catatan 2y                    Intangible assets




Beban dibayar dimuka           Catatan 10                    Prepaid expenses




Piutang dan utang asuransi     Tidak ada    Insurance receivables and payables




Piutang pembiayaan konsumen    Tidak ada       Consumer financing receivables




Aset minyak dan gas bumi       Tidak ada                Oil and gas properties




Aset eksplorasi dan evaluasi   Tidak ada     Exploration and evaluation assets




Aset konsesi                   Catatan 2m                  Concession assets
Page 20
Liabilitas atas kontrak                          Tidak ada                               Contract liabilities




Simpanan nasabah dan simpanan dari bank lain Tidak ada          Deposits from customers and deposits from
                                                                                              other banks




Obligasi subordinasi                             Tidak ada                             Subordinated bonds




Efek-efek yang dibeli dengan janji dibeli kembali Tidak ada    Securities purchased under resell agreements




Liabilitas pembongkaran aset restorasi area      Tidak ada           Asset abandoment and site restoration




Saham treasuri                                   Tidak ada                                  Treasury stock




Modal saham                                      Catatan 2ac                                  Share capital




Pengaturan pembayaran berbasis saham             Tidak ada               Share-based payment arrangement
Page 21
Biaya emisi efek ekuitas                          Catatan 2r                            Stock issuance cost




Instrumen keuangan                                Catatan 2g                          Financial instruments




Aset tidak lancar yang diklasifikasikan sebagai   Catatan 2z   Non-current assets classified as held for sale
dimiliki untuk dijual




Peristiwa setelah tanggal periode pelaporan       Tidak ada                    Events after reporting period




Penerapan standar akuntansi baru                  Catatan 2a         Adoption of new accounting standards




Standar akuntansi yang telah disahkan namun       Catatan 2a       Accounting standards issued but not yet
belum berlaku efektif                                                                            effective




Utang pembiayaan konsumen                         Tidak ada                   Consumer financing liabilities
Page 22

          
Page 23
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General 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
                                             Property, plant,   Addition in property,   Reclassifications of                      New subsidiaries      Revaluation of     Property, plant,
                                                                                                                adjustment in
                                            and equipment,           plant, and         property, plant, and                      in property, plant,   property, plant,   and equipment,
                                                                                                               property, plant,
                                            beginning period        equipment               equipment                               and equipment       and equipment        end period
                                                                                                               and equipment
Nilai perolehan,   Tanah, dimiliki                                                                                                                                                                Land, directly owned     Carrying amount,
                                                 1,309,935                                                           ( 2,053 )                                    6,498         1,314,380
kotor              langsung                                                                                                                                                                                                           gross
                   Bangunan dan                                                                                                                                                                 Building and leasehold
                   fasilitasnya, dimiliki          212,343                   1,144                    1,660                (8)                                                    215,139        improvement, directly
                   langsung                                                                                                                                                                                        owned
                   Mesin dan peralatan,                                                                                                                                                                  Machinery and
                   dimiliki langsung               801,984                   2,710                                   ( 1,564 )                                                    803,130           equipment, directly
                                                                                                                                                                                                                   owned
                   Alat berat, dimiliki                                                                                                                                                              Heavy equipment,
                                                                                                                                                                                           0
                   langsung                                                                                                                                                                               directly owned
                   Alat pengangkutan,                                                                                                                                                                     Transportation
                   dimiliki langsung                 20,651                  1,513                                           17                                                     22,181          equipment, directly
                                                                                                                                                                                                                   owned
                   Perabot dan peralatan                                                                                                                                                            Furniture and office
                   kantor, dimiliki                  89,729                     798                       30             4,288                                                      94,845          equipment, directly
                   langsung                                                                                                                                                                                        owned
                   Kendaraan bermotor,                                                                                                                                                           Motor vehicle, directly
                                                                                                                                                                                           0
                   dimiliki langsung                                                                                                                                                                               owned
                   Pesawat, dimiliki                                                                                                                                                            Aircraft, directly owned
                                                                                                                                                                                           0
                   langsung
                   Kapal, dimiliki                                                                                                                                                             Vessels, directly owned
                                                                                                                                                                                           0
                   langsung
                   Menara                                                                                                                                                                          BTS Tower, directly
                   telekomunikasi,                                                                                                                                                         0                  owned
                   dimiliki langsung
                   Jaringan Fiber Optik,                                                                                                                                                          Fiber Optic Network,
                                                                                                                                                                                           0
                   dimiliki langsung                                                                                                                                                                    directly owned
                   Infrastruktur                                                                                                                                                                   Telecommunication
Page 24
Telekomunikasi,                                                                    0     Infrastructure, directly
dimiliki langsung                                                                                         owned
Peralatan Teknikal,                                                                      Technical Equipment,
                          10,212       0            ( 1,569 )                  8,643
dimiliki langsung                                                                                directly owned
Lainnya, dimiliki                                                                        Others, directly owned
                                                                                   0
langsung
Dimiliki langsung       2,444,854   6,165   1,690     ( 889 )   0   6,498   2,458,318           Directly owned
Mesin, aset hak guna                                                                     Machinery, right of use
                           5,910                        201                    6,111
                                                                                                           assets
Alat pengangkutan,                                                                               Transportation
aset hak guna              5,501      70                341                    5,912     equipment, right of use
                                                                                                           assets
Alat berat, aset hak                                                                     Heavy equipment, right
                                                                                   0
guna                                                                                               of use assets
Bangunan, aset hak                                                                         Building, right of use
                           6,952                           3                   6,955
guna                                                                                                       assets
Perabot dan peralatan                                                                       Furniture and office
kantor, aset hak guna      2,572     615                163                    3,350    equipment, rights of use
                                                                                                           assets
Kendaraan bermotor,                                                                      Motor vehicle, rights of
                                                                                   0
aset hak guna                                                                                          use assets
Pesawat, aset hak                                                                           Aircraft, right of use
                                                                                   0
guna                                                                                                       assets
Kapal, aset hak guna                                                                       Vessels, right of use
                                                                                   0
                                                                                                           assets
Menara                                                                                  BTS Tower, right of use
telekomunikasi, aset                                                               0                       assets
hak guna
Jaringan Fiber Optik,                                                                    Fiber Optic Network,
                                                                                   0
aset hak guna                                                                               right of use assets
Infrastruktur                                                                             Telecommunication
Telekomunikasi, aset                                                               0    Infrastructure, right of
hak guna                                                                                             use assets
Peralatan Teknikal,                                                                    Technical Equipment,
                                                                                   0
aset hak guna                                                                               right of use assets
Lainnya, aset hak                                                                          Others, right of use
                             567                       ( 72 )                    495
guna                                                                                                     assets
Aset hak guna             21,502     685       0        636     0      0      22,823     Right of use assets
Bangunan, dalam                                                                        Building, assets under
                                                                                   0
penyelesaian                                                                                       construction
Mesin dan alat berat,                                                                   Machinery and heavy
dalam penyelesaian                                                                 0 equipment, assets under
Page 25
                                                                                                                   construction
             Menara                                                                                          BTS Tower, assets
             telekomunikasi, dalam                                                                  0        under construction
             penyelesaian
             Jaringan Fiber Optik,                                                                         Fiber Optic Network,
             dalam penyelesaian                                                                     0              assets under
                                                                                                                    construction
             Infrastruktur                                                                                  Telecommunication
             Telekomunikasi,                                                                        0     Infrastructure, assets
             dalam penyelesaian                                                                              under construction
             Peralatan Teknikal,                                                                          Technical Equipment,
             dalam penyelesaian                                                                     0              assets under
                                                                                                                    construction
             Lainnya, dalam                                                                                Others, assets under
                                        15,221    11,373   ( 1,690 )   ( 128 )                 24,776
             penyelesaian                                                                                           construction
             Aset dalam                                                                                           Assets under
                                        15,221    11,373   ( 1,690 )   ( 128 )   0      0      24,776
             penyelesaian                                                                                         construction
             Aset tetap                                                                                   Property, plant, and
                                      2,481,577   18,223          0    ( 381 )   0   6,498   2,505,917
                                                                                                                     equipment
Akumulasi    Tanah, dimiliki                                                                               Land, directly owned     Carrying amount,
                                         4,935      555                 ( 21 )                  5,469
depresiasi   langsung                                                                                                                   accumulated
             Bangunan dan                                                                                Building and leasehold          depreciation
             fasilitasnya, dimiliki    150,232     5,142               ( 244 )                155,130     improvement, directly
             langsung                                                                                                       owned
             Mesin dan peralatan,                                                                                 Machinery and
             dimiliki langsung         696,526     8,983               ( 344 )                705,165        equipment, directly
                                                                                                                            owned
             Alat berat, dimiliki                                                                             Heavy equipment,
                                                                                                    0
             langsung                                                                                              directly owned
             Alat pengangkutan,                                                                                    Transportation
             dimiliki langsung          17,190     1,453                ( 34 )                 18,609        equipment, directly
                                                                                                                            owned
             Perabot dan peralatan                                                                           Furniture and office
             kantor, dimiliki           79,324     1,822               ( 213 )                 80,933        equipment, directly
             langsung                                                                                                       owned
             Kendaraan bermotor,                                                                          Motor vehicle, directly
                                                                                                    0
             dimiliki langsung                                                                                              owned
             Pesawat, dimiliki                                                                           Aircraft, directly owned
                                                                                                    0
             langsung
             Kapal, dimiliki                                                                             Vessels, directly owned
                                                                                                    0
             langsung
             Menara                                                                                         BTS Tower, directly
Page 26
telekomunikasi,                                                       0                      owned
dimiliki langsung
Jaringan Fiber Optik,                                                        Fiber Optic Network,
                                                                      0
dimiliki langsung                                                                   directly owned
Infrastruktur                                                                 Telecommunication
Telekomunikasi,                                                       0     Infrastructure, directly
dimiliki langsung                                                                            owned
Peralatan Teknikal,                                                         Technical Equipment,
                          8,780     116          295               9,191
dimiliki langsung                                                                   directly owned
Lainnya, dimiliki                                                           Others, directly owned
                                                                      0
langsung
Dimiliki langsung       956,987   18,071   0   ( 561 )   0   0   974,497           Directly owned
Mesin, aset hak guna                                                        Machinery, right of use
                          5,217     723         ( 18 )             5,922
                                                                                              assets
Alat pengangkutan,                                                                  Transportation
aset hak guna             2,373     163         ( 23 )             2,513    equipment, right of use
                                                                                              assets
Alat berat, aset hak                                                        Heavy equipment, right
                                                                      0
guna                                                                                  of use assets
Bangunan, aset hak                                                            Building, right of use
                          2,745     176         ( 31 )             2,890
guna                                                                                          assets
Perabot dan peralatan                                                          Furniture and office
kantor, aset hak guna     1,286     819            14              2,119   equipment, rights of use
                                                                                              assets
Kendaraan bermotor,                                                         Motor vehicle, rights of
                                                                      0
aset hak guna                                                                             use assets
Pesawat, aset hak                                                              Aircraft, right of use
                                                                      0
guna                                                                                          assets
Kapal, aset hak guna                                                          Vessels, right of use
                                                                      0
                                                                                              assets
Menara                                                                     BTS Tower, right of use
telekomunikasi, aset                                                  0                       assets
hak guna
Jaringan Fiber Optik,                                                         Fiber Optic Network,
                                                                      0
aset hak guna                                                                    right of use assets
Infrastruktur                                                                  Telecommunication
Telekomunikasi, aset                                                  0      Infrastructure, right of
hak guna                                                                                  use assets
Peralatan Teknikal,                                                          Technical Equipment,
                                                                      0
aset hak guna                                                                    right of use assets
Lainnya, aset hak                                                               Others, right of use
                           197      150                             347
guna                                                                                          assets
Page 27
                  Aset hak guna             11,818     2,031   0    ( 58 )   0   0     13,791     Right of use assets
                  Bangunan, dalam                                                               Building, assets under
                                                                                            0
                  penyelesaian                                                                             construction
                  Mesin dan alat berat,                                                          Machinery and heavy
                  dalam penyelesaian                                                        0 equipment, assets under
                                                                                                           construction
                  Menara                                                                           BTS Tower, assets
                  telekomunikasi, dalam                                                     0       under construction
                  penyelesaian
                  Jaringan Fiber Optik,                                                           Fiber Optic Network,
                  dalam penyelesaian                                                        0             assets under
                                                                                                           construction
                  Infrastruktur                                                                    Telecommunication
                  Telekomunikasi,                                                           0    Infrastructure, assets
                  dalam penyelesaian                                                                under construction
                  Peralatan Teknikal,                                                            Technical Equipment,
                  dalam penyelesaian                                                        0             assets under
                                                                                                           construction
                  Lainnya, dalam                                                                  Others, assets under
                                                 0                                          0
                  penyelesaian                                                                             construction
                  Aset dalam                                                                             Assets under
                                                 0        0    0        0    0   0          0
                  penyelesaian                                                                           construction
                  Aset tetap                                                                     Property, plant, and
                                           968,805    20,102   0   ( 619 )   0   0    988,288
                                                                                                            equipment
Nilai perolehan   Aset tetap                                                                     Property, plant, and     Carrying amount
                                          1,512,772                                  1,517,629
                                                                                                            equipment
Page 28
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                                        Property, plant, and equipment
                                                                                                                  Penjabaran
                                                                                                                                    Entitas anak                            Penurunan
                                    Aset tetap,       Penambahan         Pengurangan        Reklasifikasi aset      laporan                            Revaluasi aset                         Aset tetap,
                                                                                                                                     baru aset                             (pemulihan)
                                   awal periode        aset tetap         aset tetap               tetap         keuangan aset                             tetap                             akhir periode
                                                                                                                                        tetap                             nilai aset tetap
                                                                                                                      tetap
                                   Property, plant,                                                                Translation           New                                Impairment        Property,
                                                        Addition in       Disposals in      Reclassifications of                                       Revaluation of
                                   and equipment,                                                                 adjustment in     subsidiaries in                        (recovery) of      plant, and
                                                      property, plant,   property, plant,   property, plant, and                                       property, plant,
                                     beginning                                                                   property, plant,   property, plant,                      property, plant,   equipment,
                                                      and equipment      and equipment          equipment                                              and equipment
                                       period                                                                    and equipment      and equipment                         and equipment      end period
Nilai        Tanah, dimiliki                                                                                                                                                                                   Land, directly       Carrying
                                      1,455,994                   589        ( 33,691 )            ( 67,759 )        ( 21,688 )                           ( 23,510 )                           1,309,935
perolehan,   langsung                                                                                                                                                                                                  owned    amount, gross
kotor        Bangunan dan                                                                                                                                                                                       Building and
             fasilitasnya,                                                                                                                                                                                         leasehold
                                        239,901                1,793                                 ( 5,485 )       ( 10,783 )                                               ( 13,083 )         212,343
             dimiliki langsung                                                                                                                                                                                 improvement,
                                                                                                                                                                                                              directly owned
             Mesin dan                                                                                                                                                                                       Machinery and
             peralatan, dimiliki      1,026,555               12,609           ( 3,050 )         ( 218,552 )         ( 13,169 )                                                ( 2,409 )         801,984          equipment,
             langsung                                                                                                                                                                                         directly owned
             Alat                                                                                                                                                                                            Transportation
             pengangkutan,                19,893               5,239           ( 1,089 )                  495         ( 1,667 )                                                ( 2,220 )          20,651          equipment,
             dimiliki langsung                                                                                                                                                                                directly owned
             Perabot dan                                                                                                                                                                                       Furniture and
             peralatan kantor,            94,451               1,360             ( 488 )             ( 3,920 )           ( 946 )                                                  ( 728 )         89,729 office equipment,
             dimiliki langsung                                                                                                                                                                                directly owned
             Peralatan                                                                                                                                                                                             Technical
             Teknikal, dimiliki           15,079               1,005                                 ( 4,078 )        ( 1,794 )                   0                  0               (0)          10,212         Equipment,
             langsung                                                                                                                                                                                         directly owned
             Dimiliki langsung        2,851,873               22,595         ( 38,318 )          ( 299,299 )         ( 50,047 )                   0       ( 23,510 )          ( 18,440 )       2,444,854   Directly owned
             Mesin, aset hak                                                                                                                                                                             Machinery, right of
                                          11,830                  334          ( 5,266 )               ( 361 )           ( 627 )                                                                   5,910
             guna                                                                                                                                                                                                 use assets
             Alat                                                                                                                                                                                            Transportation
             pengangkutan,                  4,223              2,971           ( 1,280 )               ( 306 )           ( 107 )                                                                   5,501 equipment, right of
             aset hak guna                                                                                                                                                                                        use assets
             Bangunan, aset                                                                                                                                                                                Building, right of
                                            7,045                    1             ( 87 )                    0              (7)                                                                    6,952
             hak guna                                                                                                                                                                                             use assets
             Perabot dan                                                                                                                                                                                       Furniture and
             peralatan kantor,                                                                                                                                                                            office equipment,
Page 29
             aset hak guna            2,124     1,452       ( 553 )       ( 359 )       ( 92 )                                     2,572        rights of use
                                                                                                                                                       assets
             Lainnya, aset hak                                                                                                               Others, right of
                                        282      589        ( 156 )       ( 146 )        (2)     0           0         (0)           567
             guna                                                                                                                                 use assets
             Aset hak guna                                                                                                                      Right of use
                                     25,504     5,347     ( 7,342 )     ( 1,172 )      ( 835 )   0           0         (0)        21,502
                                                                                                                                                      assets
             Lainnya, dalam                                                                                                                  Others, assets
                                    441,262    10,651   ( 415,302 )    ( 20,807 )      ( 133 )   0           0       ( 450 )      15,221
             penyelesaian                                                                                                                under construction
             Aset dalam                                                                                                                       Assets under
                                    441,262    10,651   ( 415,302 )    ( 20,807 )      ( 133 )   0           0       ( 450 )      15,221
             penyelesaian                                                                                                                      construction
             Aset tetap                                                                                                                    Property, plant,
                                   3,318,639   38,593   ( 460,962 )   ( 321,278 )   ( 51,015 )   0   ( 23,510 )   ( 18,890 )   2,481,577
                                                                                                                                           and equipment
Akumulasi    Tanah, dimiliki                                                                                                                   Land, directly       Carrying
                                      3,864      802                         309        ( 40 )                                     4,935
depresiasi   langsung                                                                                                                                  owned        amount,
             Bangunan dan                                                                                                                       Building and    accumulated
             fasilitasnya,                                                                                                                         leasehold    depreciation
                                    153,581     7,422                   ( 5,795 )    ( 4,976 )                                   150,232
             dimiliki langsung                                                                                                                 improvement,
                                                                                                                                              directly owned
             Mesin dan                                                                                                                       Machinery and
             peralatan, dimiliki    823,153    21,317     ( 2,671 )   ( 141,538 )    ( 3,735 )                                   696,526          equipment,
             langsung                                                                                                                         directly owned
             Alat                                                                                                                            Transportation
             pengangkutan,           10,056     2,402       ( 171 )        5,388       ( 485 )                                    17,190          equipment,
             dimiliki langsung                                                                                                                directly owned
             Perabot dan                                                                                                                       Furniture and
             peralatan kantor,       86,210     1,570        ( 19 )     ( 7,467 )      ( 970 )                                    79,324 office equipment,
             dimiliki langsung                                                                                                                directly owned
             Peralatan                                                                                                                             Technical
             Teknikal, dimiliki       9,455        4                      ( 112 )      ( 567 )   0           0         (0)         8,780         Equipment,
             langsung                                                                                                                         directly owned
             Dimiliki langsung     1,086,319   33,517     ( 2,861 )   ( 149,215 )   ( 10,773 )   0           0         (0)       956,987   Directly owned
             Mesin, aset hak                                                                                                             Machinery, right of
                                      6,465     3,201     ( 3,759 )       ( 160 )      ( 530 )                                     5,217
             guna                                                                                                                                 use assets
             Alat                                                                                                                            Transportation
             pengangkutan,            1,811     1,310       ( 522 )       ( 170 )       ( 56 )                                     2,373 equipment, right of
             aset hak guna                                                                                                                        use assets
             Bangunan, aset                                                                                                                Building, right of
                                      1,913      869          (9)                       ( 28 )                                     2,745
             hak guna                                                                                                                             use assets
             Perabot dan                                                                                                                       Furniture and
             peralatan kantor,                                                                                                            office equipment,
                                      1,379      494        ( 408 )       ( 171 )        (8)                                       1,286
             aset hak guna                                                                                                                      rights of use
                                                                                                                                                       assets
Page 30
               Lainnya, aset hak        113      263                     ( 68 )      ( 111 )   0   0   (0)        197     Others, right of
               guna                                                                                                           use assets
               Aset hak guna                                                                                                Right of use
                                     11,681     6,137   ( 4,698 )       ( 569 )      ( 733 )   0   0   (0)      11,818
                                                                                                                                  assets
               Lainnya, dalam                                                                                              Others, assets
                                          0        0        (0)              0            0    0   0   (0)           0
               penyelesaian                                                                                            under construction
               Aset dalam                                                                                                  Assets under
                                          0        0        (0)              0            0    0   0   (0)           0
               penyelesaian                                                                                                 construction
               Aset tetap                                                                                                Property, plant,
                                   1,098,000   39,654   ( 7,559 )   ( 149,784 )   ( 11,506 )   0   0   (0)     968,805
                                                                                                                         and equipment
Nilai perolehan Aset tetap                                                                                               Property, plant, Carrying amount
                                   2,220,639                                                                 1,512,772
                                                                                                                         and equipment
Page 31
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                              Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas aset tetap   Catatan 12                                                              Disclosure of notes for property, plant and
                                                                                                                                               equipment
Page 32
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry

Catatan untuk pendapatan berdasarkan                                 Notes for revenue by parties
pihak

                                           30 September 30 September
                                               2023         2022

                                             Penjualan dan            Penjualan dan
                         Nama pihak
                                           pendapatan usaha         pendapatan usaha
                          Party name        Sales and revenue        Sales and revenue
Pihak berelasi 1       Krakatau Wajatama                                                       Related party 1
                       Osaka Steel                      33,942                   47,434
                       Marketing
Pihak berelasi 2       Krakatau Posco                   10,874                   14,554        Related party 2
Pihak berelasi 3       Pertamina                        11,582                    6,882        Related party 3
Pihak berelasi 4       Indonesia Power                   4,672                    1,404        Related party 4
Pihak berelasi 5       Wijaya Karya                      3,033                      269        Related party 5
Pihak berelasi 6       Pertamina EP                      1,852                    3,361        Related party 6
Pihak berelasi 7       Pembangunan                                                             Related party 7
                                                         1,201                    5,674
                       Perumahan
Pihak berelasi 8       Pertagas                                 0                12,001        Related party 8
Pihak berelasi 9       Wijaka Karya                                                            Related party 9
                                                                0                 7,527
                       Konstruksi
Pihak berelasi 10      Pindad                               0                    2,312       Related party 10
Pihak berelasi lainnya Lain-lain                        9,412                   21,551    Other related parties
Pihak berelasi                                         76,568                  122,969        Related parties
Pihak ketiga lainnya Lain-lain                      1,186,851                1,720,176      Other third parties
Pihak ketiga                                        1,186,851                1,720,176           Third parties
Tipe pihak                                          1,263,419                1,843,145        Type of parties
Page 33
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry


Pengungkapan                                                                                             Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas pendapatan   Catatan 33                                        Disclosure of notes for revenue
Page 34
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                          Notes for revenue by type

                                             30 September 30 September
                                                 2023         2022

                       Nama produk atau        Penjualan dan         Penjualan dan
                            jasa             pendapatan usaha      pendapatan usaha
                        Service or product
                                              Sales and revenue     Sales and revenue
                              name
Pendapatan dari jasa 1 Sarana                                                            Service revenue 1
                                                        165,573               192,025
                       infrastruktur
Pendapatan dari jasa 2 Rekayasa dan                                                      Service revenue 2
                                                           7,231                 5,165
                       Konstruksi
Pendapatan dari jasa 3 Lain-lain                         12,832                19,518    Service revenue 3
Pendapatan dari jasa                                    185,636               216,708     Service revenue
Pendapatan dari produk                                                                   Product revenue 1
                       Produk baja                    1,077,783             1,626,437
1
Pendapatan dari                                                                          Product revenue
                                                      1,077,783             1,626,437
produk
Tipe pendapatan                                       1,263,419             1,843,145     Type of revenue
Page 35
[1618000] Notes to the financial statements - Revenue By Source - General
Industry

Catatan untuk sumber pendapatan                                   Notes for revenue by source

                                           30 September 30 September
                                               2023         2022

                    Nama produk atau         Penjualan dan         Penjualan dan
                         jasa              pendapatan usaha      pendapatan usaha
                      Service or product
                                            Sales and revenue     Sales and revenue
                            name
Pendapatan dari                                                                        Domestic revenue 1
                    Produk baja                     1,023,396             1,350,826
domestik 1
Pendapatan dari     Sarana                                                             Domestic revenue 2
                                                      165,573               192,025
domestik 2          infrastruktur
Pendapatan dari     Rekayasa dan                                                       Domestic revenue 3
                                                         7,231                 5,165
domestik 3          Konstruksi
Pendapatan dari                                                                        Domestic revenue 4
                    Lain-lain                           12,832                19,518
domestik 4
Pendapatan domestik                                 1,209,032             1,567,534    Domestic revenue
Pendapatan dari                                                                         Export revenue 1
                    Produk baja                         54,387              275,611
ekspor 1
Pendapatan ekspor                                      54,387               275,611      Export revenue
Sumber pendapatan                                   1,263,419             1,843,145    Source of revenue
Page 36
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry

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

                                      30 September 30 September
                                          2023         2022

                                        Penjualan dan            Penjualan dan
                        Nama pihak
                                      pendapatan usaha         pendapatan usaha
                         Party name    Sales and revenue        Sales and revenue
Pihak dengan                                                                            Party with revenue
pendapatan lebih dari                                      0                        0       more than 10%
10%
Page 37
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry

Piutang usaha berdasarkan mata uang                                                                                                                              Trade receivables by currency

                                               30 September 2023                                                 31 December 2022

                                                          Penyisihan                                                       Penyisihan
                               Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                        piutang usaha                                                    piutang usaha
                                                         Allowance for                                                    Allowance for
                                Trade receivables,                                               Trade receivables,
                                                      impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                      gross                                                            gross
                                                          receivables                                                      receivables
Pihak ketiga     IDR                      144,747                                                          167,243                                                           IDR       Third party
                 USD                       27,713                                                           24,518                                                          USD
                 Mata uang                172,460             ( 25,509 )             146,951               191,761             ( 23,307 )             168,454           Currency
Pihak berelasi   IDR                       53,782                                                           57,448                                                           IDR     Related party
                 Mata uang                 53,782             ( 18,195 )              35,587                57,448             ( 15,961 )              41,487           Currency
Page 38
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry

Piutang usaha berdasarkan umur                                                                                                                                                 Trade receivables by aging

                                                          30 September 2023                                                 31 December 2022

                                                                     Penyisihan                                                       Penyisihan
                                          Piutang usaha, kotor    penurunan nilai       Piutang usaha      Piutang usaha, kotor    penurunan nilai       Piutang usaha
                                                                   piutang usaha                                                    piutang usaha
                                                                    Allowance for                                                    Allowance for
                                           Trade receivables,                                               Trade receivables,
                                                                 impairment of trade   Trade receivables                          impairment of trade   Trade receivables
                                                 gross                                                            gross
                                                                     receivables                                                      receivables
Belum jatuh tempo   Umur                              66,265                                                          135,913                                                             Aging   Not yet due
Telah jatuh tempo   1 - 30 hari                       28,105                                                           48,934                                                       1 - 30 days     Overdue
                    31 - 60 hari                       9,468                                                           13,118                                                      31 - 60 days
                    61 - 90 hari                       5,142                                                            5,439                                                      61 - 90 days
                    91 - 180 hari                     72,097                                                           21,136                                                     91 - 180 days
                    361 - 720 hari                    17,562                                                           12,228                                                   361 - 720 days
                    Lebih dari 720 hari               27,603                                                           12,441                                               More than 720 days
                    Umur                             159,977                                                          113,296                                                            Aging
Jatuh tempo         Umur                             226,242             ( 43,704 )             182,538               249,209             ( 39,268 )             209,941                 Aging    Due status
Page 39
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry

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

                                                                     30 September 2023                                              31 December 2022

                                                                                 Penyisihan                                                      Penyisihan
                                  Nama pihak, piutang    Piutang usaha,                                                 Piutang usaha,
                                                                              penurunan nilai       Piutang usaha                             penurunan nilai       Piutang usaha
                                        usaha                 kotor                                                          kotor
                                                                               piutang usaha                                                   piutang usaha
                                                                                Allowance for                                                   Allowance for
                                   Counterparty name,   Trade receivables,                                             Trade receivables,
                                                                             impairment of trade   Trade receivables                         impairment of trade   Trade receivables
                                    trade receivables         gross                                                          gross
                                                                                 receivables                                                     receivables
Pihak ketiga     Pihak lainnya   Lain-lain                      172,460                                                        191,761                                             Others, counterparty          Third party
                 Rincian pihak                                  172,460             ( 25,509 )             146,951             191,761              ( 23,307 )             168,454 List of counterparty
Pihak berelasi   Pihak 1         Krakatau Posco                  11,479                                                          3,272                                             Rank 1, counterparty        Related party
                 Pihak 2         Krakatau Wajatama                                                                                                                                 Rank 2, counterparty
                                 Osaka Steel                       6,083                                                          9,610
                                 Marketing
                 Pihak 3         Waskita Karya                                                                                                                                          Rank 3, counterparty
                                                                   4,209                                                          3,868
                                 Infrastruktur
                 Pihak 4         Pertagas                          3,514                                                          5,417                                                 Rank 4, counterparty
                 Pihak 5         Barata Indonesia                  3,150                                                          5,162                                                 Rank 5, counterparty
                 Pihak 6         Telekomunikasi                                                                                                                                         Rank 6, counterparty
                                                                   2,263                                                                 2
                                 Indonesia
                 Pihak 7         Wijaya Karya                      2,144                                                            146                                                 Rank 7, counterparty
                 Pihak 8         PLN                               1,804                                                          1,768                                                 Rank 8, counterparty
                 Pihak 9         Pertamina EP                      1,325                                                            307                                                 Rank 9, counterparty
                 Pihak 10        Krakatau Nippon                                                                                                                                       Rank 10, counterparty
                                                                   1,202                                                          1,713
                                 Steel Synergy
                 Pihak lainnya   Lain-lain                        16,609                                                         26,183                                            Others, counterparty
                 Rincian pihak                                    53,782            ( 18,195 )              35,587               57,448             ( 15,961 )              41,487 List of counterparty
Page 40
[1620400] Notes to the financial statements - Trade receivables, by domestic or international - General Industry

Piutang usaha berdasarkan domestik atau international                                                                                               Trade receivables by domestic or international

                                                       30 September 2023                                                               31 December 2022

                                                          Penyisihan penurunan                                                            Penyisihan penurunan
                             Piutang usaha, kotor                                      Piutang usaha         Piutang usaha, kotor                                      Piutang usaha
                                                            nilai piutang usaha                                                             nilai piutang usaha
                                                        Allowance for impairment of                                                     Allowance for impairment of
                            Trade receivables, gross                                  Trade receivables     Trade receivables, gross                                  Trade receivables
                                                             trade receivables                                                               trade receivables
Domestik                                   198,420                                                                         225,255                                                                            Domestic
International                               27,822                                                                          23,954                                                                         International
Total piutang usaha                                                                                                                                                                         Total trade receivables by
berdasarkan domestik atau                  226,242                     ( 43,704 )                 182,538                  249,209                     ( 39,268 )                 209,941    domestic or international
international
Page 41
[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                 39,268              40,933         trade receivables, beginning
                                                                                                       period
Penambahan penyisihan                                                               Addition of allowance for
                                             4,436                2,159
penurunan nilai piutang usaha                                              impairment of trade receivables
Pengurangan mutasi penurunan                                                      Reduction of movement of
nilai piutang usaha                                            ( 2,859 ) allowance for impairment of trade
                                                                                                  receivables
Dihapusbukukannya cadangan                                                        Written off of movement of
penurunan nilai piutang usaha                                    ( 965 ) allowance for impairment of trade
                                                                                                  receivables
Penyisihan penurunan nilai                                                   Allowance for impairment of
piutang usaha, akhir periode                43,704               39,268          trade receivables, ending
                                                                                                      period
Page 42
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas piutang usaha   Catatan 6                                                Disclosure of notes for trade receivables
Page 43
[1621000a] Notes to the financial statements - Notes Payable - General Industry

Catatan untuk wesel bayar                                                                                                                                                 Notes for notes payable

                                                                          30 September 2023                                 31 December 2022

                                                                     Wesel bayar, nilai                                Wesel bayar, nilai
                                                      Nama pihak      dalam mata uang       Total wesel bayar           dalam mata uang       Total wesel bayar
                                                                             asing                                             asing
                                                                    Notes payable, amount                             Notes payable, amount
                                                       Party name                           Total notes payable                               Total notes payable
                                                                      in foreign currency                               in foreign currency
Pihak 1                  Mata uang                                                                                0                                                 0    Currency                    Party 1
Pihak 2                  Mata uang                                                                                0                                                 0    Currency                    Party 2
Pihak 3                  Mata uang                                                                                0                                                 0    Currency                    Party 3
Pihak 4                  Mata uang                                                                                0                                                 0    Currency                    Party 4
Pihak 5                  Mata uang                                                                                0                                                 0    Currency                    Party 5
Pihak 6                  Mata uang                                                                                0                                                 0    Currency                    Party 6
Pihak 7                  Mata uang                                                                                0                                                 0    Currency                    Party 7
Pihak 8                  Mata uang                                                                                0                                                 0    Currency                    Party 8
Pihak 9                  Mata uang                                                                                0                                                 0    Currency                    Party 9
Pihak 10                 Mata uang                                                                                0                                                 0    Currency                  Party 10
Pihak lainnya atas wesel Mata uang                                                                                                                                       Currency     Other parties of notes
                                                                                                                  0                                                 0
bayar                                                                                                                                                                                               payable
Kreditur Nama Pihak      Mata uang                                                                                0                                                 0    Currency      Creditor party name

Catatan untuk wesel bayar                                                                                                                                                  Notes for notes payable
                                                                      30 September 2023                                  31 December 2022
Total wesel bayar                                                                                    0                                                 0                                 Total notes payable
   Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                                                Current maturities of notes payable
                                                                                                     0                                                 0
   tahun atas wesel bayar
   Liabilitas jangka panjang atas wesel bayar                                                        0                                                 0                         Long-term notes payable
Page 44
[1621100] Notes to the financial statements - Notes Payable Interest Information - General Industry
Page 45
[1621110] Disclosure of Notes to the financial statements - Notes Payable - General Industry


Pengungkapan                                                                                                         Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas wesel bayar   Tidak ada                                              Disclosure of notes for notes payable
Page 46
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                             Notes for inventories
                                    30 September 2023       31 December 2022
     Persediaan hewan                                                              Live stocks inventories,
                                                        0                      0
     ternak kotor                                                                                    gross
     Persediaan hewan                                                                Livestock inventories
                                                        0                      0
     ternak
     Persediaan Tanah Dalam                                                        Land under development
                                                11,543                 11,468
     Pengembangan                                                                                  inventory
     Aset real estat kotor                                                             Real estate assets,
                                                11,543                 11,468
                                                                                                      gross
     Aset real estat                            11,543                 11,468           Real estate assets
     Aset real estat tidak lancar                                                    Non-current real estate
                                                11,543                 11,468
                                                                                                      assets
     Barang jadi                                79,101                 87,479               Finished goods
     Bahan baku dan bahan                                                          Raw and indirect material
                                               138,416                 84,453
     pembantu
     Barang dalam perjalanan                    17,434                 66,225           Inventories in transit
     Lainnya                                    54,968                 61,408              Other inventories
     Persediaan, kotor                         289,919                299,565            Inventories, gross
     Cadangan penurunan nilai                                                      Allowance for impairment
                                             ( 13,594 )             ( 22,989 )
     persediaan                                                                                of inventories
     Persediaan                                276,325                276,576                   Inventories
     Persediaan lancar                         276,325                276,576             Current inventories

Mutasi cadangan penurunan nilai                                          Movement of allowance for
persediaan                                                                impairment of inventories
                                    30 September 2023       31 December 2022
Saldo Akhir Penyisihan                                                              Allowance for Impairment of
Penurunan Nilai Persediaan                              0                      0    Live Stock Inventory, ending
Hewan Ternak                                                                                               balance
Saldo akhir Penyisihan                                                              Allowance for Impairment of
Penurunan Nilai Aset Real                               0                      0      Real Estate Assets, ending
Estat                                                                                                      balance
Saldo awal Penyisihan                                                                  Allowance for Impairment of
                                                22,989                 19,558
Penurunan Nilai Persediaan                                                          Inventories, beginning balance
Kenaikan/(penurunan) cadangan                                                               Increase/(decrease) for
penurunan nilai persediaan                    ( 9,395 )                  3,431         allowance for impairment of
                                                                                                        inventories
Saldo akhir Penyisihan                                                              Allowance for Impairment of
                                                13,594                 22,989
Penurunan Nilai Persediaan                                                           Inventories, ending balance
Page 47
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                    Disclosure
                                                                   30 September 2023
Pengungkapan catatan atas persediaan   Catatan 9                                             Disclosure of notes for inventories
Page 48
[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                                        120,194               108,033        IDR                Third party
                          EUR                                            539                   612       EUR
                          GBP                                              2                    21       GBP
                          SGD                                              5                     3       SGD
                          USD                                         36,225                47,777       USD
                          Mata uang                                  156,965               156,446   Currency
Pihak berelasi            IDR                                        103,130               122,026        IDR              Related party
                          Mata uang                                  103,130               122,026   Currency
Page 49
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Page 50
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry

Rincian utang usaha berdasarkan rincian pihak                                                                                 Trade payables by list of counterparty

                                                                         30 September               31 December
                                                                             2023                       2022

                                              Nama pihak, utang usaha      Utang usaha                Utang usaha
                                              Counterparty name, trade
                                                                           Trade payables            Trade payables
                                                     payables
Pihak ketiga           Pihak lainnya         Lain-lain                                156,965                   156,446        Others, counterparty         Third party
                       Rincian pihak                                                  156,965                   156,446        List of counterparty
Pihak berelasi         Pihak 1               Krakatau Posco                            82,333                   102,667        Rank 1, counterparty       Related party
                       Pihak 2               Krakatau Daya Listrik                      5,182                         0        Rank 2, counterparty
                       Pihak 3               Purna Baja Harsco                          4,217                     5,716        Rank 3, counterparty
                       Pihak 4               PLN                                        2,670                     7,487        Rank 4, counterparty
                       Pihak 5               Sankyu Indonesia                                                                  Rank 5, counterparty
                                                                                            2,524                     2,625
                                             International
                       Pihak lainnya         Lain-lain                                  6,204                     3,531        Others, counterparty
                       Rincian pihak                                                  103,130                   122,026        List of counterparty
Page 51
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                          Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas utang usaha   Catatan 20                                              Disclosure of notes for trade payables
Page 52
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry

Beban pokok penjualan                                                         Cost of good sold
                               30 September 2023    30 September 2022
Persediaan bahan baku awal                 64,449               72,617         Beginning raw inventory
Pembelian bahan baku                      762,286            1,222,364        Purchased raw inventory
Persediaan bahan baku akhir               118,215               92,411            Ending raw inventory
Bahan baku yang digunakan                 708,520            1,202,570            Raw inventory used
Upah, tenaga kerja langsung                18,278               34,108          Wages and direct labor
Biaya pabrikasi lainya                     61,143              106,697   Other manufacturing overhead
Jumlah biaya produksi                     787,941            1,343,375          Total production cost
Harga pokok produksi                      787,941            1,343,375   Cost of goods manufactured
Barang jadi awal                           87,479              177,013 Beginning finish goods inventory
Pembelian barang jadi                     235,769               88,566 Purchased finish goods inventory
Barang jadi akhir                          79,101              135,709    Ending finish goods inventory
Realti dan properti                       105,092              137,992              Realty and property
Biaya konstruksi atas proyek                                                     Construction of cost of
                                            5,913                8,006
konsesi                                                                              concession project
Beban pokok pendapatan                                                         Other cost of goods sold
                                           13,534               32,923
lainnya
Beban pokok penjualan dan                                                   Cost of sales and revenue
                                        1,156,627            1,652,166
pendapatan
Page 53
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry


Pengungkapan                                                                                                                  Disclosure
                                                                  30 September 2023
Pengungkapan catatan atas beban pokok   Catatan 35                                                  Disclosure of notes for cost of goods sold
penjualan
Page 54
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry

Catatan untuk utang bank jangka panjang                                                                                                        Notes for long-term bank loan

                                               30 September 2023                                    31 December 2022

                                       Utang bank, nilai dalam                             Utang bank, nilai dalam
                                                                 Total utang bank, kotor                             Total utang bank, kotor
                                          mata uang asing                                     mata uang asing
                                        Bank loan, amount in                                Bank loan, amount in
                                                                 Total bank loans, gross                             Total bank loans, gross
                                           foreign currency                                    foreign currency
Bank Central Asia Tbk      IDR                   248,242,047                    16,029               359,500,522                    23,057            IDR      Bank Central Asia Tbk
                           USD                        22,897                    22,897                    23,089                    23,089           USD
                           Mata uang                                            38,926                                              46,146       Currency
Bank Rakyat Indonesia      IDR                1,371,287,865                     88,544            1,920,035,052                    123,142            IDR     Bank Rakyat Indonesia
(Persero) Tbk              USD                       98,018                     98,018                  103,436                    103,436           USD                (Persero) Tbk
                           Mata uang                                           186,562                                             226,578       Currency
Bank Mandiri (Persero) Tbk IDR                1,621,921,465                    105,051            2,846,773,251                    182,579            IDR Bank Mandiri (Persero) Tbk
                           EUR                        4,875                      5,169                    4,921                      5,275           EUR
                           USD                      324,611                    324,611                  327,375                    327,375           USD
                           Mata uang                                           434,831                                             515,229       Currency
Bank Syariah Indonesia Tbk IDR                    62,037,907                     4,006                90,835,104                     5,826            IDR Bank Syariah Indonesia Tbk
                           Mata uang                                             4,006                                               5,826       Currency
Bank Negara Indonesia      IDR                2,718,545,658                    175,537            3,447,517,853                    221,108            IDR     Bank Negara Indonesia
(Persero) Tbk              USD                      122,918                    122,918                  129,418                    129,418           USD                (Persero) Tbk
                           Mata uang                                           298,455                                             350,526       Currency
Bank Permata Tbk           Mata uang                                                 0                                                           Currency         Bank Permata Tbk
Bank Pan Indonesia Tbk     IDR                   144,477,066                     9,329                                                                IDR    Bank Pan Indonesia Tbk
                           Mata uang                                             9,329                                                           Currency
Bank Cimb Niaga Tbk        IDR                   174,901,175                    11,293               367,806,229                    23,589            IDR       Bank Cimb Niaga Tbk
                           USD                       183,515                   183,515                   208,927                   208,927           USD
                           Mata uang                                           194,808                                             232,516       Currency
Bank OCBC Nisp Tbk         IDR                   561,644,336                    36,266               869,868,749                    55,789            IDR       Bank OCBC Nisp Tbk
                           USD                        71,665                    71,665                    72,271                    72,271           USD
                           Mata uang                                           107,931                                             128,060       Currency
Bank Pembangunan Daerah IDR                      176,836,151                    11,418               195,218,072                    12,520            IDR Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Mata uang                                             11,418                                              12,520       Currency Jawa Barat dan Banten Tbk
Bank asing lainnya         USD                         97,575                   97,575                    117,029                  117,029           USD         Other foreign banks
Page 55
                            Mata uang                                                        97,575                                 117,029    Currency
Bank lokal lainnya          IDR                               1,712,315,680                 110,103     1,065,570,709                68,341         IDR           Other local banks
                            USD                                      16,498                  16,498            16,637                16,637        USD
                            Mata uang                                                       126,601                                  84,978    Currency
Kreditur nama bank          Mata uang                                                     1,510,442                               1,719,408    Currency         Creditor bank name

Catatan untuk utang bank jangka panjang                                                                                                       Notes for long-term bank loan
                                                                      30 September 2023                     31 December 2022
Total utang bank, kotor                                                                    1,510,442                           1,719,408                     Total bank loans, gross
   Biaya penerbitan utang bank yang belum diamortisasi                                     ( 77,324 )                          ( 95,920 )      Unamortized bank loan issuance cost
   Total utang bank, bersih                                                                1,433,118                           1,623,488                      Total bank loan, net
      Liabilitas jangka panjang yang jatuh tempo dalam satu                                                                                     Current maturities of bank loans
                                                                                           1,362,925                           1,603,840
      tahun atas utang bank
      Liabilitas jangka panjang atas utang bank                                               70,193                              19,648                  Long-term bank loans
Page 56
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry


Pengungkapan                                                                                                                       Disclosure
                                                                 30 September 2023
Pengungkapan catatan atas utang bank jangka   Catatan 25                                              Disclosure of notes for long-term bank loans
panjang
Page 57
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry

30 September 2023

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank Central Asia Tbk                 IDR                                         248,242,047                IDR                   Bank Central Asia Tbk
Bank Rakyat Indonesia (Persero) Tbk   IDR                                       1,371,287,865                IDR     Bank Rakyat Indonesia (Persero) Tbk
Bank Mandiri (Persero) Tbk            IDR                                       1,621,921,465                IDR             Bank Mandiri (Persero) Tbk
Bank Syariah Indonesia Tbk            IDR                                          62,037,907                IDR             Bank Syariah Indonesia Tbk
Bank Negara Indonesia (Persero) Tbk   IDR                                       2,718,545,658                IDR     Bank Negara Indonesia (Persero) Tbk
Bank Pan Indonesia Tbk                IDR                                         144,477,066                IDR                Bank Pan Indonesia Tbk
Bank Cimb Niaga Tbk                   IDR                                         174,901,175                IDR                   Bank Cimb Niaga Tbk
Bank OCBC Nisp Tbk                    IDR                                         561,644,336                IDR                   Bank OCBC Nisp Tbk
Bank Pembangunan Daerah Jawa Barat    IDR                                                                    IDR   Bank Pembangunan Daerah Jawa Barat
                                                                                  176,836,151
dan Banten Tbk                                                                                                                          dan Banten Tbk
Bank lokal lainnya                    IDR                                       1,712,315,680                IDR                       Other local banks


31 December 2022

Catatan untuk utang bank jangka panjang                         Notes for long-term
                                                                          bank loan
                                                            Utang bank, nilai dalam mata uang
                                                                          asing
                                                            Bank loan, amount in foreign currency
Bank Central Asia Tbk                 IDR                                         359,500,522                IDR                   Bank Central Asia Tbk
Bank Rakyat Indonesia (Persero) Tbk   IDR                                       1,920,035,052                IDR     Bank Rakyat Indonesia (Persero) Tbk
Bank Mandiri (Persero) Tbk            IDR                                       2,846,773,251                IDR             Bank Mandiri (Persero) Tbk
Bank Syariah Indonesia Tbk            IDR                                          90,835,104                IDR             Bank Syariah Indonesia Tbk
Bank Negara Indonesia (Persero) Tbk   IDR                                       3,447,517,853                IDR     Bank Negara Indonesia (Persero) Tbk
Bank Cimb Niaga Tbk                   IDR                                         367,806,229                IDR                   Bank Cimb Niaga Tbk
Bank OCBC Nisp Tbk                    IDR                                         869,868,749                IDR                   Bank OCBC Nisp Tbk
Bank Pembangunan Daerah Jawa Barat    IDR                                                                    IDR   Bank Pembangunan Daerah Jawa Barat
Page 58
dan Banten Tbk               195,218,072          dan Banten Tbk
Bank lokal lainnya   IDR   1,065,570,709   IDR   Other local banks
Page 59
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry

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

                                                30 September 2023                                         31 December 2022

                                          Utang bank jangka                                        Utang bank jangka
                                                                    Utang bank jangka                                        Utang bank jangka
                                       pendek, nilai dalam mata                                 pendek, nilai dalam mata
                                                                         pendek                                                   pendek
                                             uang asing                                               uang asing
                                         Short-term bank loan,                                    Short-term bank loan,
                                                                    Short term bank loans                                    Short term bank loans
                                       amount in foreign currency                               amount in foreign currency
Bank Central Asia Tbk      IDR                     68,057,814                      4,451                    54,948,132                      3,524             IDR      Bank Central Asia Tbk
                           Mata uang                                               4,451                                                    3,524        Currency
Bank Rakyat Indonesia      IDR                                                                             131,806,533                      8,453             IDR     Bank Rakyat Indonesia
(Persero) Tbk              USD                                                                                  22,939                     22,939            USD                (Persero) Tbk
                           Mata uang                                                   0                                                   31,392        Currency
Bank Mandiri (Persero) Tbk IDR                    234,798,442                     15,161                   362,278,871                     23,235             IDR Bank Mandiri (Persero) Tbk
                           USD                          6,943                      6,943                                                                     USD
                           Mata uang                                              22,104                                                   23,235        Currency
Bank Syariah Indonesia Tbk Mata uang                                                   0                                                        0        Currency Bank Syariah Indonesia Tbk
Bank Negara Indonesia      IDR                    131,763,981                      8,508                   145,598,380                      9,338             IDR     Bank Negara Indonesia
(Persero) Tbk              USD                                                                                  20,052                     20,052            USD                (Persero) Tbk
                           Mata uang                                               8,508                                                   29,390        Currency
Bank Jago Tbk              Mata uang                                                   0                                                                 Currency              Bank Jago Tbk
Bank Permata Tbk           IDR                     17,503,793                      1,130                                                                      IDR         Bank Permata Tbk
                           Mata uang                                               1,130                                                                 Currency
Bank Mega Tbk              Mata uang                                                   0                                                                 Currency             Bank Mega Tbk
Bank Mayapada              Mata uang                                                                                                                     Currency            Bank Mayapada
                                                                                            0
Internasional Tbk                                                                                                                                                           Internasional Tbk
Bank Danamon Indonesia     Mata uang                                                                                                                     Currency   Bank Danamon Indonesia
                                                                                            0
Tbk                                                                                                                                                                                       Tbk
Bank BTPN Syariah Tbk      Mata uang                                                        0                                                            Currency    Bank BTPN Syariah Tbk
Bank Maybank Indonesia     Mata uang                                                                                                                     Currency   Bank Maybank Indonesia
                                                                                            0
Tbk                                                                                                                                                                                       Tbk
Bank Pan Indonesia Tbk     IDR                       5,548,728                       359                                                                      IDR    Bank Pan Indonesia Tbk
                           Mata uang                                                 359                                                                 Currency
Bank Cimb Niaga Tbk        IDR                     32,817,850                      2,119                                                                      IDR      Bank Cimb Niaga Tbk
Page 60
                          Mata uang                  2,119                           Currency
Bank Rakyat Indonesia     Mata uang                                                  Currency     Bank Rakyat Indonesia
                                                        0                       0
Agroniaga Tbk                                                                                             Agroniaga Tbk
Bank Pembangunan Daerah IDR            31,709,385    2,047    98,705,169     6,331        IDR Bank Pembangunan Daerah
Jawa Barat dan Banten Tbk Mata uang                  2,047                   6,331   Currency Jawa Barat dan Banten Tbk
Bank asing lainnya        Mata uang                      0                           Currency         Other foreign banks
Bank lokal lainnya        IDR         135,276,191    8,735   183,255,446    11,753        IDR           Other local banks
                          Mata uang                  8,735                  11,753   Currency
Kreditur nama bank        Mata uang                 49,453                 105,625   Currency         Creditor bank name
Page 61
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry


Pengungkapan                                                                                                                         Disclosure
                                                                 30 September 2023
Pengungkapan catatan atas utang bank jangka   Catatan 18                                               Disclosure of notes for short-term bank loans
pendek
Page 62
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

30 September 2023

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 Central Asia Tbk                 IDR                                            68,057,814               IDR                   Bank Central Asia Tbk
Bank Mandiri (Persero) Tbk            IDR                                           234,798,442               IDR             Bank Mandiri (Persero) Tbk
Bank Negara Indonesia (Persero) Tbk   IDR                                           131,763,981               IDR     Bank Negara Indonesia (Persero) Tbk
Bank Permata Tbk                      IDR                                            17,503,793               IDR                      Bank Permata Tbk
Bank Pan Indonesia Tbk                IDR                                             5,548,728               IDR                Bank Pan Indonesia Tbk
Bank Cimb Niaga Tbk                   IDR                                            32,817,850               IDR                   Bank Cimb Niaga Tbk
Bank Pembangunan Daerah Jawa Barat    IDR                                                                     IDR   Bank Pembangunan Daerah Jawa Barat
                                                                                     31,709,385
dan Banten Tbk                                                                                                                           dan Banten Tbk
Bank lokal lainnya                    IDR                                           135,276,191               IDR                       Other local banks


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 Central Asia Tbk                 IDR                                            54,948,132               IDR                   Bank Central Asia Tbk
Bank Rakyat Indonesia (Persero) Tbk   IDR                                           131,806,533               IDR     Bank Rakyat Indonesia (Persero) Tbk
Bank Mandiri (Persero) Tbk            IDR                                           362,278,871               IDR             Bank Mandiri (Persero) Tbk
Bank Negara Indonesia (Persero) Tbk   IDR                                           145,598,380               IDR     Bank Negara Indonesia (Persero) Tbk
Bank Pembangunan Daerah Jawa Barat    IDR                                                                     IDR   Bank Pembangunan Daerah Jawa Barat
                                                                                     98,705,169
dan Banten Tbk                                                                                                                           dan Banten Tbk
Bank lokal lainnya                    IDR                                           183,255,446               IDR                       Other local banks

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