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Nomor Surat 040/BISI-PM/X/2023
Nama Emiten BISI INTERNATIONAL Tbk
Kode Emiten BISI
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 Multi Memproduksi Mojokerto 2005 Beroperasi 1.150.095 JUTAAN IDR 99.91
Sarana pestisida
Indotani
2 PT Tanindo Perdagangan Sidoarjo 2008 Beroperasi 43.251 JUTAAN IDR 99.96
Intertraco pupuk, &
pestisida
Dokumen ini merupakan dokumen resmi BISI INTERNATIONAL Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
BISI INTERNATIONAL 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 BISI INTERNATIONAL 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 BISI Entity code
Nomor identifikasi entitas AA479 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 D232. Plantations & Crops 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
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 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
1,111,835 1,501,451
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
496,111 413,255
ketiga parties
Piutang usaha pihak Trade receivables
626 1,960
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
32,915 11,113
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 823,214 752,573 Current inventories
Aset biologis lancar 2,573 2,470 Current biological assets
Biaya dibayar dimuka Current prepaid expenses
6,080 2,928
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
14,861 9,906
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
165 0
lancar
Aset non-keuangan lancar Other current non-financial
3,747 3,747
lainnya assets
Jumlah aset lancar 2,492,127 2,699,403 Total current assets
Aset tidak lancar Non-current assets
Piutang dari pihak berelasi Receivables from related
3,662 2,773
parties
Aset pajak tangguhan 46,683 44,052 Deferred tax assets
Aset tetap Property, plant, and
705,648 515,181
equipment
Aset hak guna 8,595 6,517 Right of use assets
Klaim atas pengembalian Non-current claims for tax
107,328 110,377
pajak tidak lancar refund
Aset tidak lancar Other non-current
34,366 32,178
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 906,282 711,078 Total non-current assets
Jumlah aset 3,398,409 3,410,481 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
46,186 31,067
ketiga third parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
37,370 36,704
ketiga third parties
Beban akrual jangka Current accrued
3,130 10,453
pendek expenses
Liabilitas imbalan Short-term
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pasca kerja jangka 18,976 19,472 post-employment
pendek benefit obligations
Utang pajak 11,033 71,606 Taxes payable
Provisi jangka Current provisions
pendek
Provisi jangka Other current
129,545 136,904
pendek lainnya provisions
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 672 546 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
246,912 306,752
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Utang pihak berelasi Non-current due to
167 208
jangka panjang related parties
Kewajiban imbalan Long-term
pasca kerja jangka 49,046 53,271 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
49,213 53,479
jangka panjang liabilities
Jumlah liabilitas 296,125 360,231 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 300,000 300,000 Common stocks
Tambahan modal Additional paid-in
99,910 99,910
disetor capital
Komponen ekuitas Other components of
4,672 4,672
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 60,000 60,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 2,636,796 2,584,832 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
3,101,378 3,049,414
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
906 836
non-pengendali
Jumlah ekuitas 3,102,284 3,050,250 Total equity
Jumlah liabilitas dan Total liabilities and equity
3,398,409 3,410,481
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
1,467,595 1,835,965
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 749,804 ) ( 1,029,670 )
pendapatan
Jumlah laba bruto 717,791 806,295 Total gross profit
Beban penjualan ( 310,369 ) ( 278,485 ) Selling expenses
Beban umum dan administrasi General and administrative
( 65,617 ) ( 83,846 )
expenses
Pendapatan keuangan 33,002 19,440 Finance income
Pendapatan lainnya 18,192 26,251 Other income
Beban lainnya ( 83,401 ) ( 68,684 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
309,598 420,971
pajak penghasilan
Pendapatan (beban) pajak ( 55,708 ) ( 80,087 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
253,890 340,884
yang dilanjutkan continuing operations
Jumlah laba (rugi) 253,890 340,884 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 2,144 242 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 2,144 242 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 2,144 242 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 256,034 341,126 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
253,820 340,778
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 70 106 non-controlling interests
non-pengendali
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 255,964 341,020 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 70 106 attributable to non-controlling
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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 85 114 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
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 300,000 99,910 4,672 60,000 2,584,832 3,049,414 836 3,050,250 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 300,000 99,910 4,672 60,000 2,584,832 3,049,414 836 3,050,250 Equity position, beginning of the period
Laba (rugi) 253,820 253,820 70 253,890 Profit (loss)
Pendapatan komprehensif lainnya 2,144 2,144 2,144 Other comprehensive income
Distribusi dividen kas ( 204,000 ) ( 204,000 ) ( 204,000 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 300,000 99,910 4,672 60,000 2,636,796 3,101,378 906 3,102,284 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
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 300,000 99,910 4,753 60,000 2,262,693 2,727,356 689 2,728,045 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 300,000 99,910 4,753 60,000 2,262,693 2,727,356 689 2,728,045 Equity position, beginning of the period
Laba (rugi) 340,778 340,778 106 340,884 Profit (loss)
Pendapatan komprehensif lainnya 242 242 242 Other comprehensive income
Distribusi dividen kas ( 204,000 ) ( 204,000 ) ( 204,000 ) Distributions of cash dividends
Transaksi ekuitas lainnya ( 81 ) ( 81 ) ( 81 ) Other equity transactions
Posisi ekuitas, akhir periode 300,000 99,910 4,672 60,000 2,399,713 2,864,295 795 2,865,090 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
1,378,714 2,006,374
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 776,135 ) ( 1,005,011 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 92,016 ) ( 61,846 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 304,709 ) ( 590,453 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
205,854 349,064
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
33,002 19,440
aktivitas operasi operating activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
43,963 0
penghasilan dari aktivitas
operasi
Pembayaran pajak Payments for corporate
( 146,288 ) ( 86,703 )
penghasilan badan income tax
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 93,056 ) 134,600 from operating activities
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 43,475 416,401 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)
43,475 416,401
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
2,496 1,546
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 226,344 ) ( 33,812 )
aset tetap property, plant and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 5,260 ) ( 3,250 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 229,108 ) ( 35,516 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran dividen dari Dividends paid from financing
( 204,000 ) ( 204,000 )
aktivitas pendanaan activities
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Penerimaan (pengeluaran) Other cash inflows (outflows)
( 180 ) ( 339 )
kas lainnya dari aktivitas from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 204,180 ) ( 204,339 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 389,813 ) 176,546
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
1,501,451 1,095,398
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
197 692
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
1,111,835 1,272,636
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
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[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 194,483 4,138 ( 640 ) 0 197,981 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 261,307 632 ( 231 ) 15,848 277,556 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 258,921 8,201 ( 3,642 ) 6,033 269,513 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 114,352 18,893 ( 2,286 ) 10,844 141,803 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 28,595 2,700 ( 59 ) 380 31,616 equipment, directly
owned
Lainnya, dimiliki langsung 25,830 0 ( 44 ) 0 25,786 Others, directly owned
Dimiliki langsung 883,488 34,564 ( 6,902 ) 33,105 944,255 Directly owned
Bangunan, dalam Building, assets under
12,506 191,780 ( 261 ) ( 33,105 ) 170,920
penyelesaian construction
Aset dalam Assets under
12,506 191,780 ( 261 ) ( 33,105 ) 170,920
penyelesaian construction
Aset tetap Property, plant, and
895,994 226,344 ( 7,163 ) 0 1,115,175
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 125,594 8,518 ( 62 ) 0 134,050 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 176,538 9,394 ( 2,291 ) (3) 183,638 equipment, directly
owned
Alat pengangkutan, Transportation
dimiliki langsung 46,552 12,245 ( 1,695 ) 0 57,102 equipment, directly
owned
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Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 19,794 1,659 ( 50 ) 3 21,406 equipment, directly
owned
Lainnya, dimiliki langsung 12,335 1,031 ( 35 ) 0 13,331 Others, directly owned
Dimiliki langsung 380,813 32,847 ( 4,133 ) 0 409,527 Directly owned
Aset tetap Property, plant, and
380,813 32,847 ( 4,133 ) 0 409,527
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
515,181 705,648
equipment
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[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 194,361 154 ( 32 ) 0 194,483 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 258,577 334 (0) 2,396 261,307 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
255,384 2,298 ( 1,452 ) 2,691 258,921
dimiliki langsung equipment, directly owned
Alat pengangkutan, Transportation
75,689 28,302 ( 2,396 ) 12,757 114,352
dimiliki langsung equipment, directly owned
Perabot dan peralatan Furniture and office
25,830 2,721 ( 35 ) 79 28,595
kantor, dimiliki langsung equipment, directly owned
Lainnya, dimiliki langsung 25,812 6 (0) 12 25,830 Others, directly owned
Dimiliki langsung 835,653 33,815 ( 3,915 ) 17,935 883,488 Directly owned
Bangunan, dalam Building, assets under
6,032 24,409 (0) ( 17,935 ) 12,506
penyelesaian construction
Aset dalam Assets under
6,032 24,409 (0) ( 17,935 ) 12,506
penyelesaian construction
Aset tetap Property, plant, and
841,685 58,224 ( 3,915 ) 0 895,994
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 113,652 11,942 (0) 0 125,594 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
163,498 13,124 ( 53 ) ( 31 ) 176,538
dimiliki langsung equipment, directly owned
Alat pengangkutan, Transportation
38,159 10,261 ( 1,868 ) 0 46,552
dimiliki langsung equipment, directly owned
Perabot dan peralatan Furniture and office
17,731 2,074 ( 13 ) 2 19,794
kantor, dimiliki langsung equipment, directly owned
Lainnya, dimiliki langsung 10,885 1,421 (0) 29 12,335 Others, directly owned
Dimiliki langsung 343,925 38,822 ( 1,934 ) 0 380,813 Directly owned
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Aset tetap 343,925 38,822 ( 1,934 ) 0 380,813 Property, plant, and
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
497,760 515,181
equipment
Page 17
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 18
[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,
beginning period assets assets end period
Nilai perolehan, kotor Bangunan, aset hak guna 7,449 3,239 ( 2,361 ) 8,327 Building, right of use assets Carrying amount, gross
Lainnya, aset hak guna 11,335 3,048 ( 52 ) 14,331 Others, right of use assets
Aset hak guna 18,784 6,287 ( 2,413 ) 22,658 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna 5,209 2,111 ( 1,796 ) 5,524 Building, right of use assets Carrying amount,
Lainnya, aset hak guna 7,058 1,481 (0) 8,539 Others, right of use assets accumulated depreciation
Aset hak guna 12,267 3,592 ( 1,796 ) 14,063 Right of use assets
Nilai perolehan Aset hak guna 6,517 8,595 Right of use assets Carrying amount
Page 19
[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,
beginning period assets assets end period
Nilai perolehan, kotor Bangunan, aset hak guna 5,093 2,578 ( 222 ) 7,449 Building, right of use assets Carrying amount, gross
Lainnya, aset hak guna 9,154 2,181 (0) 11,335 Others, right of use assets
Aset hak guna 14,247 4,759 ( 222 ) 18,784 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna 2,629 2,664 ( 84 ) 5,209 Building, right of use assets Carrying amount,
Lainnya, aset hak guna 4,950 2,108 (0) 7,058 Others, right of use assets accumulated depreciation
Aset hak guna 7,579 4,772 ( 84 ) 12,267 Right of use assets
Nilai perolehan Aset hak guna 6,668 6,517 Right of use assets Carrying amount
Page 20
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 21
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 300,451 258,614 Finished goods
Barang dalam proses 308,536 276,786 Work in process
Bahan baku dan bahan Raw and indirect material
175,092 188,816
pembantu
Barang dalam perjalanan 15,953 814 Inventories in transit
Lainnya 26,132 30,698 Other inventories
Persediaan, kotor 826,164 755,728 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
( 2,950 ) ( 3,155 )
persediaan of inventories
Persediaan 823,214 752,573 Inventories
Persediaan lancar 823,214 752,573 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
3,155 6,443
Penurunan Nilai Persediaan Inventories, beginning balance
Kenaikan/(penurunan) cadangan Increase/(decrease) for
penurunan nilai persediaan ( 205 ) ( 3,288 ) allowance for impairment of
inventories
Saldo akhir Penyisihan Allowance for Impairment of
2,950 3,155
Penurunan Nilai Persediaan Inventories, ending balance
Page 22
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 23
[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 154,870 128,289 Beginning raw inventory
Pembelian bahan baku 685,641 703,764 Purchased raw inventory
Persediaan bahan baku akhir 134,491 186,025 Ending raw inventory
Bahan baku yang digunakan 706,020 646,028 Raw inventory used
Upah, tenaga kerja langsung 7,171 12,198 Wages and direct labor
Biaya pabrikasi lainya 102,186 85,916 Other manufacturing overhead
Jumlah biaya produksi 815,377 744,142 Total production cost
Barang setengah jadi awal 276,786 392,405 Beginning wip inventory
Barang setengah jadi akhir 308,536 287,358 Ending wip inventory
Harga pokok produksi 783,627 849,189 Cost of goods manufactured
Barang jadi awal 258,614 206,805 Beginning finish goods inventory
Pembelian barang jadi 5,112 234,225 Purchased finish goods inventory
Barang jadi akhir 300,478 265,647 Ending finish goods inventory
Beban pokok pendapatan Other cost of goods sold
2,929 5,098
lainnya
Beban pokok penjualan dan Cost of sales and revenue
749,804 1,029,670
pendapatan
Page 24
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 25
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 26
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 27
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 28
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 29
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 30
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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instance.zip
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inlineXBRL.zip
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BISI-230930IE.pdf
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FinancialStatement-2023-III-BISI.xlsx
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