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Financial statement Text extracted CPIN

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Page 1
Nomor Surat                         041/CPIN-PM/X/2023
Nama Emiten                         Charoen Pokphand Indonesia Tbk
Kode Emiten                         CPIN
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     Sarana             Induk          Jakarta         2013        Beroperasi           10.975.464     JUTAAN        IDR          99.99
       Farmindo        Perusahaan
       Utama
 2     Singa Mas        Industri air     Jakarta        2014         Beroperasi               227.221    JUTAAN         IDR         99.99
       Internasional   minum dalam
                         kemasan
 3     Primaved        Perdagangan       Jakarta        2022         Beroperasi               278.791    JUTAAN         IDR          99.6
       Solusi          obat-obatan
       Pratama
 4     Charoen         Peternakan        Jakarta        1972         Beroperasi           10.242.042     JUTAAN         IDR         99.99
       Pokphand         unggas
       Jaya Farm
 5     Primafood       Perdagangan       Jakarta        2000         Beroperasi               791.880    JUTAAN         IDR         99.96
       International      produk
                         makanan
                          olahan
 6     Vista Grain     Produksi dan     Lampung                        Tidak                   10.114    JUTAAN         IDR         99.92
                         distribusi                                  beroperasi
                         makanan
                          ternak
 7     Poly              Produksi      Tangerang        2003         Beroperasi                84.317    JUTAAN         IDR         99.98
       Packaging         kemasan
       Industry           plastik
 8     Feprotama       Produksi dan    Tangerang        1994         Beroperasi                42.410    JUTAAN         IDR         99.32
       Pertiwi           distribusi
                        bahan baku
                          pakan
 9     Agrico          Perdagangan     Tangerang        2009         Beroperasi               376.445    JUTAAN         IDR         99.99
       International    bahan baku




      Dokumen ini merupakan dokumen resmi Charoen Pokphand Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

                elektronik. Charoen Pokphand Indonesia 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                           Charoen Pokphand Indonesia                                Entity name
                                       Tbk
Penjelasan perubahan nama dari akhir                                  Explanation of change in name from
periode laporan sebelumnya                                              the end of the preceding reporting
                                                                                                       period
Kode entitas                           CPIN                                                      Entity code
Nomor identifikasi entitas             AA132                                   Entity identification number
Industri utama entitas                 Umum / General                                   Entity main industry
Standar akutansi yang dipilih          PSAK                                Selected accounting standards
Sektor                                 D. Consumer Non-Cyclicals                                       Sector
Subsektor                              D2. Food & Beverage                                         Subsector
Industri                               D23. Agricultural Products                                    Industry
Subindustri                            D231. Fish, Meat, & Poultry                              Subindustry
Informasi pemegang saham                                               Controlling shareholder information
                                       National Corporation
pengendali
Jenis entitas                          Local Company - Indonesia                               Type of entity
                                       Jurisdiction
Jenis efek yang dicatatkan             Saham / Stock                                Type of listed securities
Jenis papan perdagangan tempat                                         Type of board on which the entity is
                                       Utama / Main
entitas tercatat                                                                                        listed
Apakah merupakan laporan keuangan                                     Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity      of an individual entity or a group of
entitas                                                                                               entities
Periode penyampaian laporan                                                  Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                        submissions
Tanggal awal periode berjalan          January 01, 2023                            Current period start date
Tanggal akhir periode berjalan         September 30, 2023                           Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                 Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                               Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                             Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                              Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                   Description of presentation currency
Kurs konversi pada tanggal pelaporan                                    Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                  presentation currency is other than
                                                                                                       rupiah
Pembulatan yang digunakan dalam                                         Level of rounding used in financial
penyajian jumlah dalam laporan      Jutaan / In Million                                           statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit          Type of report on financial statements
Jenis opini auditor                                                               Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                    Matters disclosed in
pendapat untuk penekanan atas suatu                                    emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                           paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                       Result of review engagement
Opini Hal Audit Utama                                                      Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                             Total Key Audit Matters
Paragraf Hal Audit Utama                                                     Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                       Date of auditor's opinion or result of
laporan review                                                                                 review report
Auditor tahun berjalan                                                                 Current year auditor
Nama partner audit tahun berjalan                                       Name of current year audit signing
Page 3
                                                                                   partner
Lama tahun penugasan partner yang                    Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor                                    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
                                          3,246,510           2,041,946
                                                                                       equivalents
    Aset keuangan lancar                                                 Current financial assets
         Aset keuangan lancar                                            Other current financial
                                            354,731             355,147
         lainnya                                                                          assets
    Piutang usaha                                                              Trade receivables
         Piutang usaha pihak                                            Trade receivables third
                                          2,291,222           1,807,854
         ketiga                                                                          parties
         Piutang usaha pihak                                                 Trade receivables
                                             60,452              12,370
         berelasi                                                               related parties
    Piutang lainnya                                                            Other receivables
         Piutang lainnya pihak                                          Other receivables third
                                            204,729             273,614
         ketiga                                                                          parties
    Persediaan lancar                                                        Current inventories
         Persediaan lancar                8,918,458           8,999,873   Current inventories
    Aset biologis lancar                  4,328,047           4,262,729 Current biological assets
    Biaya dibayar dimuka                                                Current prepaid expenses
                                            117,091              83,244
    lancar
    Uang muka lancar                                                          Current advances
         Uang muka lancar                                                        Other current
                                            139,711             177,728
         lainnya                                                                    advances
    Pajak dibayar dimuka                                                    Current prepaid taxes
                                              9,086              16,931
    lancar
    Jumlah aset lancar                  19,670,037           18,031,436     Total current assets
  Aset tidak lancar                                                              Non-current assets
    Piutang tidak lancar                                                       Other non-current
    lainnya                                                                          receivables
         Piutang tidak lancar                                               Other non-current
         lainnya pihak ketiga               538,392             600,329       receivables third
                                                                                        parties
        Piutang tidak lancar                                                Other non-current
        lainnya pihak berelasi                1,269              20,959    receivables related
                                                                                        parties
     Investasi pada ventura                                                 Investments in joint
     bersama dan entitas                                                ventures and associates
     asosiasi
        Investasi pada entitas                                                  Investments in
                                             58,256              58,256
        asosiasi                                                                    associates
     Uang muka tidak lancar                                              Non-current advances
        Uang muka tidak                                                 Non-current advances
        lancar atas pembelian                                                  on purchase of
                                             26,168              23,990
        aset tetap                                                        property, plant and
                                                                                    equipment
     Aset keuangan tidak                                                  Non-current financial
     lancar                                                                                assets
        Aset keuangan tidak                                                Other non-current
                                            415,215             365,066
        lancar lainnya                                                        financial assets
     Aset pajak tangguhan                 1,679,323           1,495,804      Deferred tax assets
     Aset tetap                                                              Property, plant, and
Page 5
                                    17,774,655   17,627,978                 equipment
       Aset hak guna                   583,435      649,247        Right of use assets
       Klaim atas pengembalian                              Non-current claims for tax
                                      736,807       518,027
       pajak tidak lancar                                                        refund
       Goodwill                       444,803       444,803                    Goodwill
       Aset takberwujud selain                                 Intangible assets other
                                       10,947        11,650
       goodwill                                                          than goodwill
       Jumlah aset tidak lancar     22,269,270   21,816,109 Total non-current assets
   Jumlah aset                      41,939,307   39,847,545                  Total assets
Liabilitas dan ekuitas                                                 Liabilities and equity
   Liabilitas                                                                    Liabilities
       Liabilitas jangka pendek                                     Current liabilities
          Utang bank jangka                                  Short term bank loans
                                     6,900,000    6,649,216
          pendek
          Utang usaha                                               Trade payables
              Utang usaha pihak                                  Trade payables
                                     1,165,243    1,329,026
              ketiga                                                 third parties
              Utang usaha pihak                                  Trade payables
                                      142,180       167,908
              berelasi                                            related parties
          Utang lainnya                                             Other payables
              Utang lainnya pihak                                Other payables
                                      834,591       949,056
              ketiga                                                 third parties
          Uang muka                                              Current advances
          pelanggan jangka                                         from customers
          pendek
              Uang muka                                       Current advances
              pelanggan jangka                                  from customers
                                       25,431        19,303
              pendek pihak                                          third parties
              ketiga
          Liabilitas keuangan                                 Other current financial
                                       78,133        83,094
          jangka pendek lainnya                                             liabilities
          Beban akrual jangka                                       Current accrued
                                      399,710       389,838
          pendek                                                          expenses
          Liabilitas imbalan                                             Short-term
          pasca kerja jangka          108,005         2,833       post-employment
          pendek                                                 benefit obligations
          Utang pajak                 321,011       519,061          Taxes payable
          Jumlah liabilitas                                           Total current
                                     9,974,304   10,109,335
          jangka pendek                                                   liabilities
       Liabilitas jangka                                        Non-current liabilities
       panjang
          Liabilitas pajak                                    Deferred tax liabilities
                                      107,164       107,489
          tangguhan
          Utang pihak berelasi                                  Non-current due to
                                      155,911       132,744
          jangka panjang                                            related parties
          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     1,836,641    2,311,915              loans
              bank
          Kewajiban imbalan                                               Long-term
          pasca kerja jangka          567,151       559,823       post-employment
          panjang                                                benefit obligations
          Liabilitas keuangan                                     Other non-current
                                      281,173       299,025
          jangka panjang lainnya                                  financial liabilities
          Jumlah liabilitas                                      Total non-current
Page 6
      jangka panjang           2,948,040     3,410,996                 liabilities
  Jumlah liabilitas           12,922,344    13,520,331              Total liabilities
Ekuitas                                                                           Equity
  Ekuitas yang                                               Equity attributable to
  diatribusikan kepada                                    equity owners of parent
  pemilik entitas induk                                                         entity
      Saham biasa               163,980       163,980           Common stocks
      Tambahan modal                                           Additional paid-in
                               ( 43,385 )    ( 43,385 )
      disetor                                                              capital
      Komponen ekuitas                                     Other components of
                                 18,276         18,276
      lainnya                                                              equity
      Saldo laba                                            Retained earnings
      (akumulasi kerugian)                                               (deficit)
          Saldo laba yang                                       Appropriated
          telah ditentukan       33,000         33,000     retained earnings
          penggunaannya
          Saldo laba yang                                    Unappropriated
          belum ditentukan    28,829,227    26,138,602     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                       Total equity
      diatribusikan kepada                             attributable to equity
                              29,001,098    26,310,473
      pemilik entitas induk                                 owners of parent
                                                                        entity
   Kepentingan                                          Non-controlling interests
                                 15,865         16,741
   non-pengendali
   Jumlah ekuitas             29,016,963    26,327,214                  Total equity
Jumlah liabilitas dan                                      Total liabilities and equity
                              41,939,307    39,847,545
ekuitas
Page 7
[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
                                               47,128,673             43,438,698
usaha
Beban pokok penjualan dan                                                                  Cost of sales and revenue
                                            ( 40,214,842 )         ( 36,517,386 )
pendapatan
Jumlah laba bruto                                6,913,831              6,921,312                  Total gross profit
Beban penjualan                               ( 1,696,583 )          ( 1,497,594 )                   Selling expenses
Beban umum dan administrasi                                                              General and administrative
                                              ( 1,405,965 )          ( 1,320,558 )
                                                                                                             expenses
Pendapatan keuangan                                 16,526                 15,914                     Finance income
Beban bunga dan keuangan                        ( 538,191 )            ( 274,486 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                           Gains (losses) on changes in
                                                  ( 8,244 )             ( 43,192 )
kurs mata uang asing                                                                          foreign exchange rates
Pendapatan lainnya                                  182,218                252,229                       Other income
Beban lainnya                                   ( 101,700 )            ( 127,789 )                    Other expenses
Keuntungan (kerugian) lainnya                     ( 15,460 )             ( 50,296 )              Other gains (losses)
Jumlah laba (rugi) sebelum                                                             Total profit (loss) before tax
                                                 3,346,432              3,875,540
pajak penghasilan
Pendapatan (beban) pajak                        ( 671,719 )            ( 687,423 )              Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                                Total profit (loss) from
                                                 2,674,713              3,188,117
yang dilanjutkan                                                                               continuing operations
Jumlah laba (rugi)                               2,674,713              3,188,117                    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
        Penyesuaian lainnya atas                                                    Other adjustments to other
        pendapatan komprehensif                                                        comprehensive income
        lainnya yang tidak akan                     15,036                ( 6,024 ) 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                             15,036               ( 6,024 )          that will not be
        direklasifikasi ke laba                                                     reclassified to profit or
        rugi, setelah pajak                                                                   loss, after tax
    Jumlah pendapatan                                                              Total other comprehensive
    komprehensif lainnya,                           15,036               ( 6,024 )            income, after tax
    setelah pajak
Jumlah laba rugi komprehensif                    2,689,749              3,182,093     Total comprehensive income
Laba (rugi) yang dapat                                                                  Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                              Profit (loss) attributable to
                                                 2,675,589              3,185,800
    diatribusikan ke entitas induk                                                                     parent entity
    Laba (rugi) yang dapat                                                              Profit (loss) attributable to
    diatribusikan ke kepentingan                    ( 876 )                 2,317        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                                 Comprehensive income
dapat diatribusikan                                                                                attributable to
Page 8
  Laba rugi komprehensif yang      2,690,625    3,179,776       Comprehensive income
  dapat diatribusikan ke entitas                            attributable to parent entity
  induk
  Laba rugi komprehensif yang                                  Comprehensive income
  dapat diatribusikan ke              ( 876 )      2,317 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           163          194      share from continuing
      dilanjutkan                                                         operations
Page 9
[1410000] Statement of changes in equity - General Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                                                  Statement of changes in equity
                                                                                                              Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal       Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                                       ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                      disetor            ekuitas lainnya                                                                                    non-pengendali
                                                                                                                penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                                           Non-controlling interests   Equity
                                                                       capital          equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                         Equity position
  Saldo awal periode sebelum penyajian kembali          163,980           ( 43,385 )                18,276                  33,000              26,138,602               26,310,473                       16,741       26,327,214   Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                          163,980           ( 43,385 )                18,276                  33,000              26,138,602               26,310,473                       16,741       26,327,214         Equity position, beginning of the period
  Laba (rugi)                                                                                                                                    2,675,589                2,675,589                       ( 876 )       2,674,713                                        Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                   15,036                   15,036                            0           15,036                       Other comprehensive income
  Posisi ekuitas, akhir periode                         163,980           ( 43,385 )                18,276                  33,000              28,829,227               29,001,098                       15,865       29,016,963                Equity position, end of the period
Page 10
[1410000] Statement of changes in equity - General Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                                                    Statement of changes in equity
                                                                                                              Saldo laba yang telah   Saldo laba yang belum      Ekuitas yang dapat
                                                                  Tambahan modal       Komponen transaksi                                                                                    Kepentingan
                                                 Saham biasa                                                       ditentukan               ditentukan          diatribusikan kepada                                 Ekuitas
                                                                      disetor            ekuitas lainnya                                                                                    non-pengendali
                                                                                                                penggunaannya            penggunaannya              entitas induk
                                                                  Additional paid-in   Other components of    Appropriated retained   Unappropriated retained   Equity attributable to
                                                 Common stocks                                                                                                                           Non-controlling interests   Equity
                                                                       capital          equity transactions          earnings                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                                              Equity position
  Saldo awal periode sebelum penyajian kembali          163,980           ( 43,385 )                18,276                  33,000              24,963,417               25,135,288                       14,711       25,149,999     Balance before restatement at beginning of period
  Posisi ekuitas, awal periode                          163,980           ( 43,385 )                18,276                  33,000              24,963,417               25,135,288                       14,711       25,149,999           Equity position, beginning of the period
  Laba (rugi)                                                                                                                                    3,185,800                3,185,800                        2,317        3,188,117                                            Profit (loss)
  Pendapatan komprehensif lainnya                                                                                                                  ( 6,024 )                ( 6,024 )                                     ( 6,024 )                       Other comprehensive income
  Distribusi dividen kas                                                                                                                      ( 1,770,984 )            ( 1,770,984 )                                 ( 1,770,984 )                       Distributions of cash dividends
  Posisi ekuitas, akhir periode                         163,980           ( 43,385 )                18,276                  33,000              26,372,209               26,544,080                       17,028       26,561,108                  Equity position, end of the period
Page 11
[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
                                         46,629,298            43,387,904
       pelanggan
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                             operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan        ( 39,051,613 )        ( 38,754,338 )     goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                        ( 1,669,694 )         ( 1,605,696 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                        ( 1,713,659 )         ( 1,054,354 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                           4,194,332             1,973,516
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan bunga dari                                                           Interests received from
                                              16,538                15,464
   aktivitas operasi                                                                    operating activities
   Pembayaran bunga dari                                                     Interests paid from operating
                                          ( 547,354 )           ( 269,151 )
   aktivitas operasi                                                                              activities
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                        ( 1,066,748 )           ( 921,832 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas              ( 98,461 )           ( 439,565 )       from operating activities
   operasi
   Arus kas sebelum                                                            Net cash flows received
   perubahan dalam aset dan                                                    from (used in) operating
   liabilitas yang diperoleh               2,498,307               358,432 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)
                                           2,498,307               358,432
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                            Cash flows from investing
investasi                                                                                             activities
   Pembayaran uang muka                                                          Payments for advances for
   pembelian aset tetap                    ( 23,128 )             ( 10,706 )     purchase of property, plant
                                                                                             and equipment
   Penerimaan dari penjualan                                                      Proceeds from disposal of
                                              24,781                  1,627
   aset tetap                                                                property, plant and equipment
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                          ( 987,865 )         ( 1,594,524 )
   aset tetap                                                                property, plant and equipment
   Pembayaran untuk perolehan                                                    Payments for acquisition of
                                           ( 72,185 )             ( 74,484 )
   aset non-keuangan lainnya                                                      other non-financial assets
   Penerimaan pengembalian                                                           Cash receipts from the
   uang muka dan pinjaman                     61,937                 35,579 repayment of advances and
   diberikan kepada pihak lain                                                  loans made to other parties
   Jumlah arus kas bersih                                                             Total net cash flows
   yang diperoleh dari                                                             received from (used in)
   (digunakan untuk) aktivitas            ( 996,460 )         ( 1,642,508 )             investing activities
Page 12
   investasi
Arus kas dari aktivitas                                              Cash flows from financing
pendanaan                                                                               activities
   Penerimaan pinjaman bank         3,450,000       6,490,625      Proceeds from bank loans
   Pembayaran pinjaman bank      ( 3,350,000 )   ( 3,850,000 )        Payments of bank loans
   Pembayaran liabilitas sewa                                      Payments of finance lease
                                    ( 42,007 )       ( 31,309 )
   pembiayaan                                                                        liabilities
   Pembayaran dividen dari                                      Dividends paid from financing
                                         (0)     ( 1,770,984 )
   aktivitas pendanaan                                                               activities
   Jumlah arus kas bersih                                               Total net cash flows
   yang diperoleh dari                                               received from (used in)
                                      57,993           838,332
   (digunakan untuk) aktivitas                                           financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                   Total net increase (decrease)
                                   1,559,840      ( 445,744 )
bersih kas dan setara kas                                     in cash and cash equivalents
Kas dan setara kas arus kas,                                 Cash and cash equivalents cash
                                   1,692,731       1,666,307
awal periode                                                    flows, beginning of the period
Efek perubahan nilai kurs pada                               Effect of exchange rate changes
                                     ( 6,061 )        12,205
kas dan setara kas                                              on cash and cash equivalents
Kas dan setara kas arus kas,                                     Cash and cash equivalents
                                   3,246,510       1,232,768
akhir periode                                                 cash flows, end of the period
Page 13
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year

30 September 2023

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                        Aset tetap, awal      Penambahan aset          Pengurangan aset                                      Aset tetap, akhir
                                                                                                                               Reklasifikasi aset tetap
                                                            periode                tetap                    tetap                                                periode
                                                       Property, plant, and                                                      Reclassifications of       Property, plant, and
                                                                              Addition in property,   Disposals in property,
                                                      equipment, beginning                                                       property, plant, and         equipment, end
                                                                              plant, and equipment    plant, and equipment
                                                             period                                                                  equipment                    period
Nilai perolehan, kotor   Tanah, dimiliki langsung              3,677,891                   53,514                 ( 8,492 )                  238,878                 3,961,791       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                              Building and leasehold
                         fasilitasnya, dimiliki                9,297,671                   20,448                 ( 6,220 )                  723,376                10,035,275      improvement, directly
                         langsung                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                     4,526,459                   39,475               ( 12,382 )                   318,713                 4,872,265         equipment, directly
                                                                                                                                                                                                    owned
                         Alat pengangkutan,                                                                                                                                                Transportation
                         dimiliki langsung                        428,603                  32,119                 ( 8,839 )                     6,564                  458,447         equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung                491,805                  26,924               ( 27,551 )                      7,954                  499,132         equipment, directly
                                                                                                                                                                                                    owned
                         Peralatan Teknikal,                                                                                                                                        Technical Equipment,
                                                               2,891,592                   29,169               ( 18,108 )                     98,226                3,000,879
                         dimiliki langsung                                                                                                                                                 directly owned
                         Lainnya, dimiliki langsung              641,320                    3,167                  ( 506 )                    13,413                   657,394     Others, directly owned
                         Dimiliki langsung                    21,955,341                  204,816               ( 82,098 )                 1,407,124                23,485,183            Directly owned
                         Bangunan, dalam                                                                                                                                           Building, assets under
                                                               4,450,776                  909,773               ( 12,785 )             ( 1,407,124 )                 3,940,640
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam                                                                                                                                                         Assets under
                                                               4,450,776                  909,773               ( 12,785 )             ( 1,407,124 )                 3,940,640
                         penyelesaian                                                                                                                                                       construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                              26,406,117               1,114,589                ( 94,883 )                              0           27,425,823
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                              Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                3,340,890                  396,731                 ( 3,967 )                     4,060                3,737,714      improvement, directly           accumulated
                         langsung                                                                                                                                                                   owned            depreciation
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                     2,524,879                  241,294                 ( 9,529 )                         68               2,756,712         equipment, directly
                                                                                                                                                                                                    owned
                         Alat pengangkutan,                                                                                                                                                Transportation
Page 15
                  dimiliki langsung              274,924     35,413    ( 4,784 )     ( 917 )     304,636       equipment, directly
                                                                                                                             owned
                  Perabot dan peralatan                                                                       Furniture and office
                  kantor, dimiliki langsung      302,818     43,347   ( 11,163 )     ( 459 )     334,543       equipment, directly
                                                                                                                             owned
                  Peralatan Teknikal,                                                                       Technical Equipment,
                                                1,943,348   161,521   ( 11,391 )   ( 1,353 )    2,092,125
                  dimiliki langsung                                                                                 directly owned
                  Lainnya, dimiliki langsung      391,280    36,428      ( 871 )   ( 1,399 )      425,438   Others, directly owned
                  Dimiliki langsung             8,778,139   914,734   ( 41,705 )          0     9,651,168         Directly owned
                  Aset tetap                                                                                 Property, plant, and
                                                8,778,139   914,734   ( 41,705 )          0     9,651,168
                                                                                                                       equipment
Nilai perolehan   Aset tetap                                                                                 Property, plant, and    Carrying amount
                                               17,627,978                                      17,774,655
                                                                                                                       equipment
Page 16
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                            Property, plant, and equipment
                                                        Aset tetap, awal      Penambahan aset          Pengurangan aset                                      Aset tetap, akhir
                                                                                                                               Reklasifikasi aset tetap
                                                            periode                tetap                    tetap                                                periode
                                                       Property, plant, and                                                      Reclassifications of       Property, plant, and
                                                                              Addition in property,   Disposals in property,
                                                      equipment, beginning                                                       property, plant, and         equipment, end
                                                                              plant, and equipment    plant, and equipment
                                                             period                                                                  equipment                    period
Nilai perolehan, kotor   Tanah, dimiliki langsung              3,459,073                   46,976                 ( 6,151 )                  177,993                 3,677,891       Land, directly owned Carrying amount, gross
                         Bangunan dan                                                                                                                                              Building and leasehold
                         fasilitasnya, dimiliki                8,524,788                  148,283               ( 38,767 )                   663,367                 9,297,671      improvement, directly
                         langsung                                                                                                                                                                   owned
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                     4,316,185                   49,437               ( 14,112 )                   174,949                 4,526,459         equipment, directly
                                                                                                                                                                                                    owned
                         Alat pengangkutan,                                                                                                                                                Transportation
                         dimiliki langsung                        375,604                  68,325               ( 22,492 )                      7,166                  428,603         equipment, directly
                                                                                                                                                                                                    owned
                         Perabot dan peralatan                                                                                                                                        Furniture and office
                         kantor, dimiliki langsung                590,242                  54,771              ( 106,698 )                 ( 46,510 )                  491,805         equipment, directly
                                                                                                                                                                                                    owned
                         Peralatan Teknikal,                                                                                                                                        Technical Equipment,
                                                               2,720,408                  101,937              ( 150,373 )                   219,620                 2,891,592
                         dimiliki langsung                                                                                                                                                 directly owned
                         Lainnya, dimiliki langsung              463,890                   13,357                ( 10,124 )                  174,197                   641,320     Others, directly owned
                         Dimiliki langsung                    20,450,190                  483,086              ( 348,717 )                 1,370,782                21,955,341            Directly owned
                         Bangunan, dalam                                                                                                                                           Building, assets under
                                                               3,712,491               2,111,058                  ( 1,991 )            ( 1,370,782 )                 4,450,776
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam                                                                                                                                                         Assets under
                                                               3,712,491               2,111,058                  ( 1,991 )            ( 1,370,782 )                 4,450,776
                         penyelesaian                                                                                                                                                       construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                              24,162,681               2,594,144               ( 350,708 )                              0           26,406,117
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan                                                                                                                                              Building and leasehold       Carrying amount,
                         fasilitasnya, dimiliki                2,867,080                  481,867               ( 16,607 )                      8,550                3,340,890      improvement, directly           accumulated
                         langsung                                                                                                                                                                   owned            depreciation
                         Mesin dan peralatan,                                                                                                                                              Machinery and
                         dimiliki langsung                     2,271,300                  263,418                 ( 9,264 )                    ( 575 )               2,524,879         equipment, directly
                                                                                                                                                                                                    owned
                         Alat pengangkutan,                                                                                                                                                Transportation
Page 17
                  dimiliki langsung              228,402      57,610     ( 12,216 )      1,128       274,924       equipment, directly
                                                                                                                                 owned
                  Perabot dan peralatan                                                                           Furniture and office
                  kantor, dimiliki langsung      337,462      60,624     ( 94,328 )      ( 940 )     302,818       equipment, directly
                                                                                                                                 owned
                  Peralatan Teknikal,                                                                           Technical Equipment,
                                                1,852,661    224,702    ( 128,185 )    ( 5,830 )    1,943,348
                  dimiliki langsung                                                                                     directly owned
                  Lainnya, dimiliki langsung      350,180      52,209      ( 8,776 )   ( 2,333 )      391,280   Others, directly owned
                  Dimiliki langsung             7,907,085   1,140,430   ( 269,376 )           0     8,778,139         Directly owned
                  Aset tetap                                                                                     Property, plant, and
                                                7,907,085   1,140,430   ( 269,376 )           0     8,778,139
                                                                                                                           equipment
Nilai perolehan   Aset tetap                                                                                     Property, plant, and    Carrying amount
                                               16,255,596                                          17,627,978
                                                                                                                           equipment
Page 18
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 19
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year

30 September 2023

Aset hak guna                                                                                                                                                                                     Right of use assets
                                                       Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Aset hak guna, periode
                                                                 awal                    guna                       guna                         akhir
                                                         Right of use assets,   Addition in right of use   Disposals in right of use   Right of use assets, end
                                                          beginning period              assets                     assets                       period
Nilai perolehan, kotor   Mesin, aset hak guna                                                                                                                          Machinery, right of use       Carrying amount, gross
                                                                         751                          42                        (0)                       793
                                                                                                                                                                                         assets
                         Alat pengangkutan, aset hak                                                                                                               Transportation equipment,
                                                                      88,554                      7,182                       ( 82 )                   95,654
                         guna                                                                                                                                               right of use assets
                         Bangunan, aset hak guna                  1,002,748                     78,145                  ( 22,324 )                 1,058,569      Building, right of use assets
                         Lainnya, aset hak guna                         244                        246                       ( 64 )                      426       Others, right of use assets
                         Aset hak guna                            1,092,297                     85,615                  ( 22,470 )                 1,155,442             Right of use assets
Akumulasi depresiasi     Mesin, aset hak guna                                                                                                                          Machinery, right of use            Carrying amount,
                                                                         678                        103                         (0)                       781
                                                                                                                                                                                         assets    accumulated depreciation
                         Alat pengangkutan, aset hak                                                                                                               Transportation equipment,
                                                                      56,475                    13,337                          (5)                    69,807
                         guna                                                                                                                                               right of use assets
                         Bangunan, aset hak guna                    385,777                    121,277                    ( 6,088 )                  500,966      Building, right of use assets
                         Lainnya, aset hak guna                         120                        333                         (0)                       453       Others, right of use assets
                         Aset hak guna                              443,050                    135,050                    ( 6,093 )                  572,007             Right of use assets
Nilai perolehan          Aset hak guna                              649,247                                                                          583,435             Right of use assets               Carrying amount
Page 20
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                                     Right of use assets
                                                       Aset hak guna, periode   Penambahan aset hak        Pengurangan aset hak        Aset hak guna, periode
                                                                 awal                    guna                       guna                         akhir
                                                         Right of use assets,   Addition in right of use   Disposals in right of use   Right of use assets, end
                                                          beginning period              assets                     assets                       period
Nilai perolehan, kotor   Mesin, aset hak guna                                                                                                                          Machinery, right of use       Carrying amount, gross
                                                                         737                          14                        (0)                       751
                                                                                                                                                                                         assets
                         Alat pengangkutan, aset hak                                                                                                               Transportation equipment,
                                                                    107,045                     12,220                  ( 30,711 )                     88,554
                         guna                                                                                                                                               right of use assets
                         Bangunan, aset hak guna                    849,466                    260,075                 ( 106,793 )                 1,002,748      Building, right of use assets
                         Lainnya, aset hak guna                         244                          0                        (0)                        244       Others, right of use assets
                         Aset hak guna                              957,492                    272,309                 ( 137,504 )                 1,092,297             Right of use assets
Akumulasi depresiasi     Mesin, aset hak guna                                                                                                                          Machinery, right of use            Carrying amount,
                                                                         395                        283                         (0)                       678
                                                                                                                                                                                         assets    accumulated depreciation
                         Alat pengangkutan, aset hak                                                                                                               Transportation equipment,
                                                                     57,594                     25,967                  ( 27,086 )                     56,475
                         guna                                                                                                                                               right of use assets
                         Bangunan, aset hak guna                    238,371                    227,828                   ( 80,422 )                  385,777      Building, right of use assets
                         Lainnya, aset hak guna                          80                         40                         (0)                       120       Others, right of use assets
                         Aset hak guna                              296,440                    254,118                 ( 107,508 )                   443,050             Right of use assets
Nilai perolehan          Aset hak guna                              661,052                                                                          649,247             Right of use assets               Carrying amount
Page 21
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                                       Notes for inventories
                                30 September 2023      31 December 2022
     Barang jadi                         2,632,033             1,737,974              Finished goods
     Barang dalam proses                    71,158                36,468             Work in process
     Bahan baku dan bahan                                                    Raw and indirect material
                                         5,076,680             4,165,775
     pembantu
     Suku cadang                           462,033               329,697                    Spareparts
     Barang dalam perjalanan               620,708             2,456,277          Inventories in transit
     Lainnya                                62,142               280,008             Other inventories
     Persediaan, kotor                   8,924,754             9,006,199           Inventories, gross
     Cadangan penurunan nilai                                                Allowance for impairment
                                          ( 6,296 )              ( 6,326 )
     persediaan                                                                          of inventories
     Persediaan                          8,918,458             8,999,873                  Inventories
     Persediaan lancar                   8,918,458             8,999,873            Current inventories

Mutasi cadangan penurunan nilai                                     Movement of allowance for
persediaan                                                           impairment of inventories
                                30 September 2023      31 December 2022
Saldo awal Penyisihan                                                            Allowance for Impairment of
                                             6,326                  5,913
Penurunan Nilai Persediaan                                                    Inventories, beginning balance
Kenaikan/(penurunan) cadangan                                                         Increase/(decrease) for
penurunan nilai persediaan                    ( 30 )                 413         allowance for impairment of
                                                                                                  inventories
Saldo akhir Penyisihan                                                        Allowance for Impairment of
                                             6,296                  6,326
Penurunan Nilai Persediaan                                                     Inventories, ending balance
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 24
[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            4,165,775           4,294,698         Beginning raw inventory
Pembelian bahan baku                 35,284,532          32,239,837        Purchased raw inventory
Persediaan bahan baku akhir           5,076,680           5,484,252            Ending raw inventory
Bahan baku yang digunakan            34,373,627          31,050,283            Raw inventory used
Upah, tenaga kerja langsung             518,352             479,756          Wages and direct labor
Biaya pabrikasi lainya                5,153,653           4,842,770   Other manufacturing overhead
Jumlah biaya produksi                40,045,632          36,372,809          Total production cost
Barang setengah jadi awal               590,581             636,997         Beginning wip inventory
Barang setengah jadi akhir              541,880             559,298             Ending wip inventory
Harga pokok produksi                 40,094,333          36,450,508   Cost of goods manufactured
Barang jadi awal                      1,737,974             982,433 Beginning finish goods inventory
Pembelian barang jadi                 1,014,568             830,035 Purchased finish goods inventory
Barang jadi akhir                     2,632,033           1,745,590    Ending finish goods inventory
Beban pokok penjualan dan                                               Cost of sales and revenue
                                     40,214,842          36,517,386
pendapatan
Page 25
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 26
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 27
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 28
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 29
[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                             pendek, nilai dalam
                                                                     pendek                                          pendek
                                          mata uang asing                                 mata uang asing
                                        Short-term bank loan,                           Short-term bank loan,
                                          amount in foreign     Short term bank loans     amount in foreign     Short term bank loans
                                               currency                                        currency
Bank Central Asia Tbk      IDR                                               700,000                                         300,000              IDR     Bank Central Asia Tbk
                           Mata uang                                         700,000                                         300,000         Currency
Bank Mandiri (Persero) Tbk IDR                                                     0                                         850,000              IDR Bank Mandiri (Persero) Tbk
                           Mata uang                                               0                                         850,000         Currency
Bank Negara Indonesia      IDR                                               450,000                                               0              IDR    Bank Negara Indonesia
(Persero) Tbk              Mata uang                                         450,000                                               0         Currency              (Persero) Tbk
Bank Cimb Niaga Tbk        IDR                                             1,750,000                                       1,250,000              IDR      Bank Cimb Niaga Tbk
                           Mata uang                                       1,750,000                                       1,250,000         Currency
Bank Btpn Tbk              IDR                                               650,000                                         650,000              IDR            Bank Btpn Tbk
                           Mata uang                                         650,000                                         650,000         Currency
Bank lokal lainnya         IDR                                             3,350,000                                       3,599,216              IDR         Other local banks
                           Mata uang                                       3,350,000                                       3,599,216         Currency
Kreditur nama bank         Mata uang                                       6,900,000                                       6,649,216         Currency       Creditor bank name
Page 30
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 31
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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