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Nomor Surat 046/CS/IPPE/X/2023
Nama Emiten PT Indo Pureco Pratama Tbk
Kode Emiten IPPE
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 Agrindo Perkebunan Subang Belum 133.497.583 RIBUAN IDR 99.99
Lestari Jaya Beroperasi
Dokumen ini merupakan dokumen resmi PT Indo Pureco Pratama Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
PT Indo Pureco Pratama 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 Indo Pureco Pratama 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 IPPE Entity code
Nomor identifikasi entitas AB069 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
Pengembangan / Development
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 Ribuan / In Thousand statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit Type of report on financial statements
Jenis opini auditor Type of auditor's opinion
Hal yang diungkapkan dalam paragraf Matters disclosed in
pendapat untuk penekanan atas suatu emphasis-of-matter or other-matter
masalah atau paragraf penjelasan paragraph, if any
lainnya, jika ada
Hasil penugasan review Result of review engagement
Opini Hal Audit Utama Any Key Audit Matters Opinion
Jumlah Hal Audit Utama Total Key Audit Matters
Paragraf Hal Audit Utama Key Audit Matters Paragraph
Tanggal laporan audit atau hasil Date of auditor's opinion or result of
laporan review review report
Auditor tahun berjalan Current year auditor
Nama partner audit tahun berjalan Name of current year audit signing
partner
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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
1,267,754 3,204,171
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
7,468,682 1,541,186
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 7,989,423 2,839,794 Current inventories
Uang muka lancar Current advances
Uang muka lancar atas Current advances on
pembelian aset tetap 37,499,448 37,499,448 purchase of property,
plant and equipment
Uang muka lancar Other current
56,900,552 59,900,552
lainnya advances
Jumlah aset lancar 111,125,859 104,985,151 Total current assets
Aset tidak lancar Non-current assets
Aset pajak tangguhan 49,871 49,871 Deferred tax assets
Aset tetap Property, plant, and
186,212,389 185,549,108
equipment
Jumlah aset tidak lancar 186,262,260 185,598,979 Total non-current assets
Jumlah aset 297,388,119 290,584,130 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
202,969 201,466
ketiga third parties
Utang pajak 6,536,449 7,721,877 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 525,000
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of consumer
tempo dalam satu financing payables
71,723
tahun atas utang
pembiayaan
konsumen
Jumlah liabilitas Total current
7,336,141 7,923,343
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
Page 5
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 3,500,000 loans
bank
Liabilitas jangka Long-term
panjang atas utang consumer financing
980,208
pembiayaan payables
konsumen
Kewajiban imbalan Long-term
pasca kerja jangka 204,682 204,682 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
4,684,890 204,682
jangka panjang liabilities
Jumlah liabilitas 12,021,031 8,128,025 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 230,000,000 230,000,000 Common stocks
Tambahan modal Additional paid-in
44,520,519 44,520,519
disetor capital
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Unappropriated
belum ditentukan 10,845,570 7,934,587 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
285,366,089 282,455,106
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
999 999
non-pengendali
Jumlah ekuitas 285,367,088 282,456,105 Total equity
Jumlah liabilitas dan Total liabilities and equity
297,388,119 290,584,130
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
29,017,370 43,874,204
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 20,784,985 ) ( 30,409,233 )
pendapatan
Jumlah laba bruto 8,232,385 13,464,971 Total gross profit
Beban umum dan administrasi General and administrative
( 4,103,192 ) ( 5,813,122 )
expenses
Beban bunga dan keuangan ( 238,207 ) Interest and finance costs
Pendapatan lainnya 1,712 95,150 Other income
Beban lainnya ( 98,989 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
3,793,709 7,746,999
pajak penghasilan
Pendapatan (beban) pajak ( 882,728 ) ( 1,701,282 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
2,910,981 6,045,717
yang dilanjutkan continuing operations
Jumlah laba (rugi) 2,910,981 6,045,717 Total profit (loss)
Jumlah laba rugi Total comprehensive income
2,910,981 6,045,717
komprehensif
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
2,910,981 6,045,717
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 2,910,981 6,045,717 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 0.63 1.31 share from continuing
dilanjutkan operations
Laba (rugi) per saham Diluted earnings (loss) per
dilusian share
Laba (rugi) per saham Diluted earnings (loss) per
dilusian dari operasi yang 0.63 1.3142855869565218 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 belum Ekuitas yang dapat
Tambahan modal Kepentingan
Saham biasa ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
penggunaannya entitas induk
Additional paid-in Unappropriated retained Equity attributable to
Common stocks Non-controlling interests Equity
capital earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
230,000,000 44,520,519 7,934,589 282,455,108 999 282,456,107
period
Posisi ekuitas, awal periode 230,000,000 44,520,519 7,934,589 282,455,108 999 282,456,107 Equity position, beginning of the period
Laba (rugi) 2,910,981 2,910,981 2,910,981 Profit (loss)
Posisi ekuitas, akhir periode 230,000,000 44,520,519 10,845,570 285,366,089 999 285,367,088 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 belum Ekuitas yang dapat
Tambahan modal Kepentingan
Saham biasa ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
penggunaannya entitas induk
Additional paid-in Unappropriated retained Equity attributable to
Common stocks Non-controlling interests Equity
capital earnings parent entity
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali Balance before restatement at beginning of
230,000,000 44,520,519 4,401,578 278,922,097 999 278,923,096
period
Posisi ekuitas, awal periode 230,000,000 44,520,519 4,401,578 278,922,097 999 278,923,096 Equity position, beginning of the period
Laba (rugi) 6,045,717 6,045,717 6,045,717 Profit (loss)
Posisi ekuitas, akhir periode 230,000,000 44,520,519 10,447,295 284,967,814 999 284,968,813 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
23,089,873 37,766,078
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 20,671,217 ) ( 29,224,436 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 3,642,089 ) ( 1,351,392 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 3,707,777 ) ( 5,439,831 )
untuk beban operasi operating activities
Pembayaran bunga dan Payments Of Interest And
bonus, provisi dan komisi ( 238,207 ) Bonus Fees And
Commissions
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 5,169,266 ) 1,750,422
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 1,845,794 ) ( 3,637,504 )
aset tetap property, plant and equipment
Penerimaan bunga dari Interests received from
1,712
aktivitas investasi investing activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 17,477,494 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 1,844,082 ) ( 21,114,998 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 4,200,000 Proceeds from bank loans
Pembayaran pinjaman bank ( 175,000 ) Payments of bank loans
Penerimaan utang Proceeds from consumer
1,147,560
pembiayaan konsumen financing payables
Pembayaran utang Payments of consumer
( 95,629 )
pembiayaan konsumen financing payables
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
5,076,931 0
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 1,936,417 ) ( 19,364,576 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
3,204,171 21,439,724
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
1,267,754 2,075,148
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Page 11
[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 158,552,338 158,552,338 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
20,304,368 1 20,304,369
dimiliki langsung improvement, directly owned
Mesin dan peralatan, dimiliki Machinery and equipment,
3,740,170 1,018,464 4,758,634
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
508,783 35,094 543,877
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
1,422,100 1,422,100
langsung
Dimiliki langsung 184,527,759 1,053,559 185,581,318 Directly owned
Aset hak guna 0 0 Right of use assets
Bangunan, dalam penyelesaian Building, assets under
5,408,449 792,236 6,200,685
construction
Aset dalam penyelesaian 5,408,449 792,236 6,200,685 Assets under construction
Aset tetap Property, plant, and
189,936,208 1,845,795 191,782,003
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount, accumulated
2,767,173 751,693 3,518,866
dimiliki langsung improvement, directly owned depreciation
Mesin dan peralatan, dimiliki Machinery and equipment,
1,400,065 326,405 1,726,470
langsung directly owned
Perabot dan peralatan kantor, Furniture and office equipment,
184,561 94,309 278,870
dimiliki langsung directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly owned
35,301 10,107 45,408
langsung
Dimiliki langsung 4,387,100 1,182,514 5,569,614 Directly owned
Aset hak guna 0 0 Right of use assets
Aset dalam penyelesaian 0 0 Assets under construction
Aset tetap Property, plant, and
4,387,100 1,182,514 5,569,614
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
Page 12
185,549,108 186,212,389 equipment
Page 13
[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 157,496,192 1,056,146 158,552,338 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 20,045,130 0 259,238 20,304,368 improvement, directly
owned
Mesin dan peralatan, dimiliki Machinery and equipment,
3,334,467 405,703 3,740,170
langsung directly owned
Perabot dan peralatan Furniture and office
241,850 266,933 508,783
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly
90,000 1,332,100 1,422,100
langsung owned
Dimiliki langsung 181,207,639 3,060,882 259,238 184,527,759 Directly owned
Aset hak guna 0 0 0 Right of use assets
Bangunan, dalam Building, assets under
358,895 5,308,792 ( 259,238 ) 5,408,449
penyelesaian construction
Aset dalam penyelesaian Assets under
358,895 5,308,792 ( 259,238 ) 5,408,449
construction
Aset tetap Property, plant, and
181,566,534 8,369,674 0 189,936,208
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 1,764,917 1,002,256 2,767,173 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, dimiliki Machinery and equipment,
977,226 422,839 1,400,065
langsung directly owned
Perabot dan peralatan Furniture and office
83,245 101,316 184,561
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, dimiliki Motor vehicle, directly
10,313 24,988 35,301
langsung owned
Dimiliki langsung 2,835,701 1,551,399 4,387,100 Directly owned
Aset hak guna 0 0 0 Right of use assets
Aset dalam penyelesaian Assets under
Page 14
0 0 0 construction
Aset tetap Property, plant, and
2,835,701 1,551,399 4,387,100
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
178,730,833 185,549,108
equipment
Page 15
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 16
[1630000] Notes to the financial statements - Inventories - General Industry
Page 17
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 18
[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 1,128,023 352,301 Beginning raw inventory
Pembelian bahan baku 22,789,996 29,079,686 Purchased raw inventory
Persediaan bahan baku akhir 3,402,432 2,758,848 Ending raw inventory
Bahan baku yang digunakan 20,515,587 26,673,139 Raw inventory used
Upah, tenaga kerja langsung 1,232,099 158,791 Wages and direct labor
Depresiasi 1,078,096 1,066,218 Depreciation
Beban utilitas 425,395 913,361 Utilities expense
Biaya pabrikasi lainya 409,028 37,322 Other manufacturing overhead
Jumlah biaya produksi 23,660,205 28,848,831 Total production cost
Barang setengah jadi awal 0 0 Beginning wip inventory
Barang setengah jadi akhir 0 0 Ending wip inventory
Harga pokok produksi 23,660,205 28,848,831 Cost of goods manufactured
Barang jadi awal 1,711,771 4,609,552 Beginning finish goods inventory
Barang jadi akhir 4,586,991 3,049,150 Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
20,784,985 30,409,233
pendapatan
Page 19
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 20
[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
Total utang bank, kotor 4,025,000 0 Total bank loans, gross
Total utang bank, bersih 4,025,000 0 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
525,000 0
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 3,500,000 0 Long-term bank loans
Page 21
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 22
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 23
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 24
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 25
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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