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Nomor Surat EMC-042/30/X/2023
Nama Emiten PT Era Mandiri Cemerlang Tbk
Kode Emiten IKAN
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 Era Industri Ruko Lodan 2023 0 125.670.229.278 PENUH IDR 100.0
Mandiri Pengolahan Center Blok
Cemerlang dan F2-F7 JL.
Perdagangan Raya Lodan
Hasil No. 2 Ancol
Perikanan
Dokumen ini merupakan dokumen resmi PT Era Mandiri Cemerlang Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
PT Era Mandiri Cemerlang Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas PT Era Mandiri Cemerlang 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 IKAN Entity code
Nomor identifikasi entitas AA960 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
Individual WNI
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Pengembangan / Development
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal III / Third Quarter
keuangan submissions
Tanggal awal periode berjalan January 01, 2023 Current period start date
Tanggal akhir periode berjalan September 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya December 31, 2022 Prior year end date
Tanggal awal periode sebelumnya January 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya September 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya December 31, 2021 Prior 2 year end date
Mata uang pelaporan Rupiah / IDR Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah presentation currency is other than
rupiah
Pembulatan yang digunakan dalam Level of rounding used in financial
penyajian jumlah dalam laporan Satuan Penuh / Full Amount statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
partner
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Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
1,511,126,605 8,051,093,492
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
12,643,366,128 10,616,144,121
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
790,931,424 490,678,428
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 41,844,961,592 40,778,469,758 Current inventories
Biaya dibayar dimuka Current prepaid expenses
0 43,552,125
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
36,447,568,199 32,221,059,647
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
2,600,722,768 1,897,989,544
lancar
Jumlah aset lancar 95,838,676,716 94,098,987,115 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 741,250,000 1,143,750,000 receivables third
parties
Aset pajak tangguhan 809,011,491 748,770,513 Deferred tax assets
Aset tetap Property, plant, and
23,163,151,039 24,354,060,931
equipment
Aset takberwujud selain Intangible assets other
210,000,000 0
goodwill than goodwill
Aset tidak lancar Other non-current
4,908,140,032 5,289,618,148
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 29,831,552,562 31,536,199,592 Total non-current assets
Jumlah aset 125,670,229,278 125,635,186,707 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
35,968,821,581 42,040,227,474
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
5,729,297,506 1,571,106,432
ketiga third parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
6,575,269 0
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
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pendek 892,964,659 702,101,611 expenses
Utang pajak 367,441,355 367,366,556 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of bank loans
tempo dalam satu 4,847,159,078 4,336,363,632
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of consumer
tempo dalam satu financing payables
310,858,200 163,199,200
tahun atas utang
pembiayaan
konsumen
Jumlah liabilitas Total current
48,123,117,648 49,180,364,905
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 1,615,719,700 1,445,454,550 loans
bank
Liabilitas jangka Long-term
panjang atas utang consumer financing
558,809,524 293,372,689
pembiayaan payables
konsumen
Kewajiban imbalan Long-term
pasca kerja jangka 2,216,531,980 1,959,577,302 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
4,391,061,204 3,698,404,541
jangka panjang liabilities
Jumlah liabilitas 52,514,178,852 52,878,769,446 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 41,666,650,000 41,666,650,000 Common stocks
Tambahan modal Additional paid-in
20,147,675,726 20,147,675,726
disetor capital
Cadangan pengukuran Reserve of
kembali program ( 37,369,158 ) ( 37,369,158 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 10,000,000 10,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 11,369,093,858 10,969,460,693 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
pemilik entitas induk 73,156,050,426 72,756,417,261 owners of parent
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entity
Jumlah ekuitas 73,156,050,426 72,756,417,261 Total equity
Jumlah liabilitas dan Total liabilities and equity
125,670,229,278 125,635,186,707
ekuitas
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[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 September 2023 30 September 2022
Penjualan dan pendapatan Sales and revenue
103,755,842,655 82,120,161,773
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 84,795,840,336 ) ( 67,563,958,422 )
pendapatan
Jumlah laba bruto 18,960,002,319 14,556,203,351 Total gross profit
Beban umum dan administrasi General and administrative
( 14,875,530,791 ) ( 10,655,860,597 )
expenses
Pendapatan keuangan 1,163,989 1,962,452 Finance income
Beban bunga dan keuangan ( 3,140,291,088 ) ( 2,237,099,522 ) Interest and finance costs
Keuntungan (kerugian) selisih Gains (losses) on changes in
( 410,054,844 ) 627,675,760
kurs mata uang asing foreign exchange rates
Pendapatan lainnya 17,383,601 Other income
Beban lainnya (0) ( 168,206,713 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
552,673,186 2,124,674,731
pajak penghasilan
Pendapatan (beban) pajak ( 153,040,021 ) ( 1,078,302,192 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
399,633,165 1,046,372,539
yang dilanjutkan continuing operations
Jumlah laba (rugi) 399,633,165 1,046,372,539 Total profit (loss)
Jumlah laba rugi komprehensif 399,633,165 1,046,372,539 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
399,633,165 1,046,372,539
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 399,633,165 1,046,372,539 attributable to parent entity
induk
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 0.48 1.26 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
41,666,650,000 20,147,675,726 ( 37,369,158 ) 10,000,000 10,969,460,693 72,756,417,261 72,756,417,261
period
Posisi ekuitas, awal periode 41,666,650,000 20,147,675,726 ( 37,369,158 ) 10,000,000 10,969,460,693 72,756,417,261 72,756,417,261 Equity position, beginning of the period
Laba (rugi) 399,633,165 399,633,165 399,633,165 Profit (loss)
Posisi ekuitas, akhir periode 41,666,650,000 20,147,675,726 ( 37,369,158 ) 10,000,000 11,369,093,858 73,156,050,426 73,156,050,426 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
41,666,650,000 20,147,675,726 ( 33,110,214 ) 10,000,000 8,933,529,580 70,724,745,092 70,724,745,092
period
Posisi ekuitas, awal periode 41,666,650,000 20,147,675,726 ( 33,110,214 ) 10,000,000 8,933,529,580 70,724,745,092 70,724,745,092 Equity position, beginning of the period
Laba (rugi) 1,046,372,539 1,046,372,539 1,046,372,539 Profit (loss)
Posisi ekuitas, akhir periode 41,666,650,000 20,147,675,726 ( 33,110,214 ) 10,000,000 9,979,902,119 71,771,117,631 71,771,117,631 Equity position, end of the period
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[1510000] Statement of cash flows, direct method - General Industry
Laporan arus kas Statement of cash flows
30 September 2023 30 September 2022
Arus kas dari aktivitas operasi Cash flows from operating
activities
Penerimaan kas dari Cash receipts from
aktivitas operasi operating activities
Penerimaan dari Receipts from customers
101,735,195,917 91,634,228,656
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 85,994,772,170 ) ( 71,501,531,448 ) goods and services
jasa
Pembayaran kas lainnya Other cash payments for
( 13,728,478,934 ) ( 10,139,422,209 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
2,011,944,813 9,993,274,999
(digunakan untuk) operasi in) operations
Pembayaran bunga dari Interests paid from operating
( 3,140,291,088 ) ( 2,237,099,522 )
aktivitas operasi activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 1,548,622,686 ) ( 162,818,970 ) from operating activities
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh ( 2,676,968,961 ) 7,593,356,507 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)
( 2,676,968,961 ) 7,593,356,507
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 1,325,632,085 ) ( 1,078,216,235 )
aset tetap property, plant and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 381,478,116 381,478,116 from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 944,153,969 ) ( 696,738,119 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 4,000,000,000 7,950,000,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 6,578,939,404 ) ( 17,978,768,295 ) Payments of bank loans
Penerimaan liabilitas sewa Proceeds from finance lease
850,200,000 734,700,000
pembiayaan liabilities
Pembayaran liabilitas sewa Payments of finance lease
( 437,104,165 ) ( 182,623,284 )
pembiayaan liabilities
Penerimaan pinjaman lainnya Proceeds from other
402,500,000 612,500,000
borrowings
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 1,763,343,569 ) ( 8,864,191,579 )
(digunakan untuk) aktivitas financing activities
pendanaan
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Jumlah kenaikan (penurunan) ( 5,384,466,499 ) ( 1,967,573,191 ) Total net increase (decrease)
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
( 5,333,228,478 ) ( 9,301,038,133 )
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
( 10,717,694,977 ) ( 11,268,611,324 )
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Kas dan setara kas Kas terdiri dari saldo kas dan bank yang tidak digunakan sebagai jaminan atau dibatasi Cash and cash equivalents
penggunaannya.
Persediaan Persediaan dinyatakan sebesar nilai yang lebih rendah antara biaya perolehan atau nilai realisasi neto. Inventories
Biaya perolehan ditentukan dengan metode rata-rata. Nilai realisasi neto ditentukan berdasarkan
taksiran harga jual dalam kegiatan usaha biasa setelah dikurangi dengan taksiran beban yang
diperlukan untuk menyelesaikan dan menjual persediaan tersebut.
Aset tetap Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan dan rugi penurunan Fixed assets
nilai. Biaya perolehan termasuk biaya penggantian bagian aset tetap saat biaya tersebut terjadi, jika
memenuhi kriteria pengakuan. Selanjutnya, pada saat inspeksi yang signifikan dilakukan, biaya
inspeksi itu diakui kedalam jumlah tercatat aset tetap sebagai suatu penggantian jika memenuhi kriteria
pengakuan.
Beban tangguhan Beban yang timbul sehubungan dengan biaya perolehan fasilitas, prasarana pembersihan dan Deferred charges
penyimpanan ikan didaerah sebelum dikirim ke Jakarta ditangguhkan dan diamortisasi selama masa
manfaat dinyatakan berdasarkan biaya perolehan, dikurangi akumulasi amortisasi dan penurunan nilai.
Pengakuan pendapatan dan beban Pendapatan diakui bila besar kemungkinan manfaat ekonomi akan diperoleh oleh Perusahaan dan Revenue and expense recognition
jumlahnya dapat diukur secara andal. Pendapatan diukur pada nilai wajar imbalan yang diterima, tidak
termasuk diskon, rabat dan pajak penjualan (PPN).
Transaksi dengan pihak berelasi Perusahaan mengungkapkan transaksi dengan pihak-pihak berelasi. Transaksi ini dilakukan Transactions with related parties
berdasarkan persyaratan yang disetujui oleh kedua belah pihak, dimana persyaratan tersebut mungkin
tidak sama dengan transaksi lain yang dilakukan dengan pihak-pihak yang tidak berelasi.
Imbalan kerja karyawan Perusahaan menentukan liabilitas imbalan pascakerja sesuai dengan Undang-undang Employee benefits
Page 13
Ketenagakerjaan No.13/2003 (?Undang-Undang?) tanggal 25 Maret 2003. PSAK No. 24 mensyaratkan
entitas menggunakan metode ?Projected Unit Credit? untuk menentukan nilai kini kewajiban imbalan
pasti, biaya jasa kini terkait, dan biaya jasa lalu.
Laba per saham Perusahaan menerapkan PSAK No. 56 ?Laba Per Saham?. Laba atau rugi per saham dasar dihitung Earnings per share
dengan membagi laba atau rugi neto dengan jumlah rata-rata tertimbang saham biasa yang beredar,
dalam satu periode
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 periode Penambahan aset tetap Aset tetap, akhir periode
Property, plant, and Addition in property, plant, Property, plant, and
equipment, beginning period and equipment equipment, end period
Nilai perolehan, kotor Tanah, dimiliki langsung 6,905,324,182 6,905,324,182 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
12,232,375,064 12,232,375,064
dimiliki langsung improvement, directly owned
Mesin dan peralatan, dimiliki Machinery and equipment,
25,903,385,445 109,034,671 26,012,420,116
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
1,396,394,206 26,070,000 1,422,464,206
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
2,689,853,152 938,527,412 3,628,380,564
langsung
Dimiliki langsung 49,127,332,049 1,073,632,083 50,200,964,132 Directly owned
Aset tetap Property, plant, and
49,127,332,049 1,073,632,083 50,200,964,132
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount, accumulated
6,901,920,308 311,699,065 7,213,619,373
dimiliki langsung improvement, directly owned depreciation
Mesin dan peralatan, dimiliki Machinery and equipment,
15,593,632,270 1,591,782,972 17,185,415,242
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
1,219,860,343 55,037,617 1,274,897,960
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
1,057,858,197 306,022,321 1,363,880,518
langsung
Dimiliki langsung 24,773,271,118 2,264,541,975 27,037,813,093 Directly owned
Aset tetap Property, plant, and
24,773,271,118 2,264,541,975 27,037,813,093
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
24,354,060,931 23,163,151,039
equipment
Page 15
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 December 2022
Aset tetap Property, plant, and equipment
Aset tetap, awal periode Penambahan aset tetap Reklasifikasi aset tetap Aset tetap, akhir periode
Property, plant, and Reclassifications of
Addition in property, plant, Property, plant, and
equipment, beginning property, plant, and
and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 6,905,324,182 6,905,324,182 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 10,724,375,064 1,508,000,000 12,232,375,064 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
21,407,259,545 251,125,900 4,245,000,000 25,903,385,445
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
1,318,473,206 77,921,000 1,396,394,206
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
1,752,069,818 937,783,334 2,689,853,152
dimiliki langsung owned
Dimiliki langsung 42,107,501,815 1,266,830,234 5,753,000,000 49,127,332,049 Directly owned
Aset tetap Property, plant, and
42,107,501,815 1,266,830,234 5,753,000,000 49,127,332,049
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 6,524,021,555 377,898,753 6,901,920,308 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
13,644,158,025 1,949,474,245 15,593,632,270
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
1,154,734,890 65,125,453 1,219,860,343
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
739,463,011 318,395,186 1,057,858,197
dimiliki langsung owned
Dimiliki langsung 22,062,377,481 2,710,893,637 24,773,271,118 Directly owned
Aset tetap Property, plant, and
22,062,377,481 2,710,893,637 24,773,271,118
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
20,045,124,334 24,354,060,931
equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak ketiga 1 103,755,842,655 82,120,161,773 Third party 1
Pihak ketiga 103,755,842,655 82,120,161,773 Third parties
Tipe pihak 103,755,842,655 82,120,161,773 Type of parties
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 September 30 September
2023 2022
Nama produk Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari produk Product revenue 1
Ikan 103,755,842,655 82,120,161,773
1
Pendapatan dari Product revenue
103,755,842,655 82,120,161,773
produk
Tipe pendapatan 103,755,842,655 82,120,161,773 Type of revenue
Page 20
[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 Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Domestic revenue 1
Ikan 5,033,223,475 5,225,945,301
domestik 1
Pendapatan domestik 5,033,223,475 5,225,945,301 Domestic revenue
Pendapatan dari ekspor Export revenue 1
Ikan 98,722,619,180 76,894,216,472
1
Pendapatan ekspor 98,722,619,180 76,894,216,472 Export revenue
Sumber pendapatan 103,755,842,655 82,120,161,773 Source of revenue
Page 21
[1619000] Notes to the financial statements - Revenue With Value More Than
10% - General Industry
Catatan untuk pendapatan lebih dari 10% Note for revenue with value
more than 10%
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak 1 Alfa International Party 1
21,148,947,567 7,449,464,123
Seafood
Pihak 2 Seaport Products Party 2
0 13,468,288,115
Corporation
Pihak 3 Worldwide Fishing Party 3
0 9,705,169,150
Company
Pihak 4 Hejazi Food stuff Party 4
0 6,401,926,027
PVT.LTD
Pihak 5 Fernando Party 5
Martinez-Fresno 14,905,532,558 0
Moreno
Pihak dengan Party with revenue
pendapatan lebih 36,054,480,125 37,024,847,415 more than 10%
dari 10%
Page 22
[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 penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 14,684,789,368 12,597,464,257 IDR Third party
Mata uang 14,684,789,368 ( 2,041,423,240 ) 12,643,366,128 12,597,464,257 ( 1,981,320,136 ) 10,616,144,121 Currency
Page 23
[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 penurunan Penyisihan penurunan
Piutang usaha, kotor Piutang usaha Piutang usaha, kotor Piutang usaha
nilai piutang usaha nilai piutang usaha
Allowance for Allowance for
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Telah jatuh tempo 1 - 30 hari 8,972,220,628 4,951,912,580 1 - 30 days Overdue
31 - 60 hari 2,324,898,898 4,222,223,996 31 - 60 days
Lebih dari 90 hari More than 90
3,387,669,842 3,423,327,681
days
Umur 14,684,789,368 12,597,464,257 Aging
Jatuh tempo Umur 14,684,789,368 ( 2,041,423,240 ) 12,643,366,128 12,597,464,257 ( 1,981,320,136 ) 10,616,144,121 Aging Due status
Page 24
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
30 September 2023 31 December 2022
Penyisihan Penyisihan
Nama pihak, piutang
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
usaha
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, trade Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
receivables gross gross
receivables receivables
Pihak ketiga Pihak 1 Seaport Producs Rank 1, Third party
0 3,285,783,365
Corporation counterparty
Pihak 2 Fuzhou Jumin Trade Rank 2,
0 2,237,734,750
Co.,Ltd counterparty
Pihak 3 Blue Aqua Foods Rank 3,
1,901,790,142 1,926,900,730
S.A. de C.V. counterparty
Pihak 4 Alfa International Rank 4,
3,748,966,959 1,304,563,965
Seafood counterparty
Pihak 5 Fuzhou Jindedi Rank 5,
0 1,282,705,740
Trade Co.,Ltd counterparty
Pihak 6 Rank 6,
Anglothai 798,812,700 809,359,950
counterparty
Pihak 7 Seacoast Seafood Rank 7,
0 679,925,282
Supply Inc counterparty
Pihak 8 Brasmar-Comercio Rank 8,
1,846,196,660 0
De Productos counterparty
Pihak 9 Rank 9,
Amacore B.V. 881,139,315
counterparty
Pihak 10 Rank 10,
Koi-Koi Trading 880,401,830
counterparty
Pihak lainnya Others,
Lain-Lain 4,627,481,762 1,070,490,475
counterparty
Rincian pihak List of
14,684,789,368 ( 2,041,423,240 ) 12,643,366,128 12,597,464,257 ( 1,981,320,136 ) 10,616,144,121
counterparty
Page 25
[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 1,203,707,184 1,070,490,475 Domestic
International 13,481,082,184 11,526,973,782 International
Total piutang usaha Total trade receivables by
berdasarkan domestik 14,684,789,368 ( 2,041,423,240 ) 12,643,366,128 12,597,464,257 ( 1,981,320,136 ) 10,616,144,121 domestic or international
atau international
Page 26
[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 1,981,320,136 1,662,979,743 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
60,103,104 318,340,393
penurunan nilai piutang usaha impairment of trade receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 2,041,423,240 1,981,320,136 trade receivables, ending
period
Page 27
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 21,723,461,226 33,012,838,239 Finished goods
Bahan baku dan bahan Raw and indirect material
20,121,500,366 7,765,631,519
pembantu
Persediaan, kotor 41,844,961,592 40,778,469,758 Inventories, gross
Persediaan 41,844,961,592 40,778,469,758 Inventories
Persediaan lancar 41,844,961,592 40,778,469,758 Current inventories
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 30
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 5,729,297,506 1,571,106,432 IDR Third party
Mata uang 5,729,297,506 1,571,106,432 Currency
Page 31
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 5,729,297,506 1,571,106,432 Aging Not yet due
Telah jatuh tempo Umur 0 0 Aging Overdue
Jatuh tempo Umur 5,729,297,506 1,571,106,432 Aging Due status
Page 32
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
30 September 31 December
2023 2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT Samuderateam Rank 1, counterparty Third party
0 553,634,864
Lautan Abadi
Pihak 2 PT Sumber Mina Rank 2, counterparty
1,397,951,462 305,004,578
Samudera
Pihak 3 PT Trio Eagle 147,069,425 201,499,671 Rank 3, counterparty
Pihak 4 PT Scan Shipping 61,411,173 83,503,050 Rank 4, counterparty
Pihak 5 PT Dwipa Megah Lestari 68,820,000 57,886,500 Rank 5, counterparty
Pihak 6 PT Kencana Jaya Box 0 37,106,400 Rank 6, counterparty
Pihak 7 PT TMG Cipta Sindo Rank 7, counterparty
33,474,210 31,148,910
Selaras
Pihak 8 PT Nutrindo Joga Shima 1,192,900,738 0 Rank 8, counterparty
Pihak 9 PT Mahkota Samudera Rank 9, counterparty
2,566,963,964 0
Jaya
Pihak 10 0 Rank 10, counterparty
Pihak lainnya Lain-lain 260,706,534 301,322,459 Others, counterparty
Rincian pihak 5,729,297,506 1,571,106,432 List of counterparty
Page 33
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Page 34
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 September 2023 30 September 2022
Persediaan bahan baku awal 6,605,818,130 8,592,440,845 Beginning raw inventory
Pembelian bahan baku 76,136,273,249 60,672,246,668 Purchased raw inventory
Persediaan bahan baku akhir 19,041,166,382 9,425,691,045 Ending raw inventory
Bahan baku yang digunakan 63,700,924,997 59,838,996,468 Raw inventory used
Upah, tenaga kerja langsung 2,602,350,559 725,514,528 Wages and direct labor
Amortisasi 381,478,116 381,478,116 Amortization
Depresiasi 1,591,782,972 1,533,670,169 Depreciation
Biaya pabrikasi lainya 5,229,926,679 5,388,545,505 Other manufacturing overhead
Jumlah biaya produksi 73,506,463,323 67,868,204,786 Total production cost
Barang setengah jadi awal 0 0 Beginning wip inventory
Harga pokok produksi 73,506,463,323 67,868,204,786 Cost of goods manufactured
Barang jadi awal 33,012,838,239 22,722,858,099 Beginning finish goods inventory
Barang jadi akhir 21,723,461,226 23,027,104,463 Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
84,795,840,336 67,563,958,422
pendapatan
Page 35
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 36
[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 3,933,333,333 IDR Bank Central Asia Tbk
Mata uang 3,933,333,333 Currency
Bank Permata Tbk IDR 2,529,545,445 5,781,818,182 IDR Bank Permata Tbk
Mata uang 2,529,545,445 5,781,818,182 Currency
Kreditur nama bank Mata uang 6,462,878,778 5,781,818,182 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 6,462,878,778 5,781,818,182 Total bank loans, gross
Total utang bank, bersih 6,462,878,778 5,781,818,182 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
4,847,159,078 4,336,363,632
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 1,615,719,700 1,445,454,550 Long-term bank loans
Page 37
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 38
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
30 September 2023
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Utang bank, nilai dalam Jatuh tempo utang bank Bunga utang bank Jenis bunga utang bank
mata uang asing jangka panjang jangka panjang jangka panjang
Bank loan, amount in foreign Due date for long-term Interest rate long-term Interest rate type long-term
currency bank loan bank loan bank loan
Bank Central Asia Tbk IDR 3,933,333,333 24 bulan 0.077 Kepemilikan aset IDR Bank Central Asia Tbk
Bank Permata Tbk IDR 2,529,545,445 16 bulan 0.08 KMK IDR Bank Permata Tbk
31 December 2022
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
Utang bank, nilai dalam Jatuh tempo utang bank Bunga utang bank Jenis bunga utang bank
mata uang asing jangka panjang jangka panjang jangka panjang
Bank loan, amount in foreign Due date for long-term Interest rate long-term Interest rate type
currency bank loan bank loan long-term bank loan
Bank Permata Tbk IDR 5,781,818,182 16 bulan 0.08 KMK IDR Bank Permata Tbk
Page 39
[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
pendek, nilai dalam Utang bank jangka pendek pendek, nilai dalam Utang bank jangka 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 Permata Tbk IDR 29,523,325,722 34,408,970,101 IDR Bank Permata Tbk
Mata uang 29,523,325,722 34,408,970,101 Currency
Bank Maybank Indonesia IDR 6,445,495,859 7,631,257,373 IDR Bank Maybank Indonesia
Tbk Mata uang 6,445,495,859 7,631,257,373 Currency Tbk
Kreditur nama bank Mata uang 35,968,821,581 42,040,227,474 Currency Creditor bank name
Page 40
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 41
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
30 September 2023
Catatan utang bank jangka pendek Notes for short-term bank loans
Utang bank jangka pendek,
Jatuh tempo utang bank Bunga utang bank Jenis bunga utang bank
nilai dalam mata uang
jangka pendek jangka pendek jangka pendek
asing
Short-term bank loan, Due date for short-term Interest rate short-term Interest rate type
amount in foreign currency bank loan bank loan short-term bank loan
Bank Permata Tbk IDR cerukan dan IDR Bank Permata Tbk
34,408,970,101 12 bulan 0.075
revolving loan
Bank Maybank Indonesia IDR IDR Bank Maybank Indonesia
6,445,495,859 12 bulan 0.01 PRK
Tbk Tbk
31 December 2022
Catatan utang bank jangka pendek Notes for short-term bank loans
Utang bank jangka pendek,
Jatuh tempo utang bank Bunga utang bank Jenis bunga utang bank
nilai dalam mata uang
jangka pendek jangka pendek jangka pendek
asing
Short-term bank loan, Due date for short-term Interest rate short-term Interest rate type
amount in foreign currency bank loan bank loan short-term bank loan
Bank Permata Tbk IDR cerukan dan IDR Bank Permata Tbk
34,408,970,101 12 bulan 0.075
revolving loan
Bank Maybank Indonesia IDR IDR Bank Maybank Indonesia
7,631,257,373 12 bulan 0.01 PRK
Tbk Tbk
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