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Nomor Surat 060/TPA-Dir/X/2023
Nama Emiten PT Teladan Prima Agro Tbk
Kode Emiten TLDN
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 Gemilang Perkebunan Jakarta 2012 Beroprasi 671.421 RIBUAN IDR 99.9993
Sejahtera kelapa sawit
Abadi
2 PT Daya Pembangkit Jakarta 2012 Beroprasi 46.664 RIBUAN IDR 99.92
Lestari listrik
3 PT Cahaya Perkebunan Jakarta 2013 Beroprasi 706.981 RIBUAN IDR 99.9993
Anugerah kelapa sawit
Plantation
4 PT Multi Perkebunan Jakarta 2011 Beroprasi 681.925 RIBUAN IDR 99.9999
Jayantara kelapa sawit
Abadi
5 PT Tanjung Perkebunan Jakarta 2009 Beroprasi 1.055.315 RIBUAN IDR 99.9986
Buyu Perkasa kelapa sawit
Plantation
6 PT Telen Perkebunan Jakarta 2010 Beroprasi 1.302.029 RIBUAN IDR 99.9995
kelapa sawit
7 PT Telen Perkebunan Jakarta 2011 Beroprasi 982.840 RIBUAN IDR 99.9998
Prima Sawit kelapa sawit
8 PT Sawit Perkebunan Jakarta 2012 Beroprasi 399.364 RIBUAN IDR 99.9984
Prima kelapa sawit
Nusantara
9 PT Inti Energi Perkebunan Jakarta 2012 Beroprasi 311.875 RIBUAN IDR 99.9979
Kaltim kelapa sawit
Dokumen ini merupakan dokumen resmi PT Teladan Prima Agro Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Teladan Prima Agro 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 Teladan Prima Agro 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 TLDN Entity code
Nomor identifikasi entitas AB091 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 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 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
506,251,051 587,554,526
equivalents
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
31,775,741 31,957,069
ketiga parties
Piutang usaha pihak Trade receivables
68,652,212 14,846,021
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
54,263,861 53,041,615
ketiga parties
Piutang lainnya pihak Other receivables
338,264,365 330,779,074
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 405,334,085 467,880,147 Current inventories
Aset biologis lancar 158,033,782 151,167,647 Current biological assets
Biaya dibayar dimuka Current prepaid expenses
91,786,653 92,747,118
lancar
Pajak dibayar dimuka Current prepaid taxes
48,078,032 26,893,750
lancar
Jumlah aset lancar 1,702,439,782 1,756,866,967 Total current assets
Aset tidak lancar Non-current assets
Uang muka tidak lancar Non-current advances
Uang muka tidak Non-current advances
lancar atas pembelian on purchase of
44,418,173 29,532,640
aset tetap property, plant and
equipment
Aset pajak tangguhan 28,948,089 42,772,546 Deferred tax assets
Perkebunan plasma 194,538,600 193,523,474 Plasma plantations
Aset tetap Property, plant, and
3,381,134,679 3,122,396,598
equipment
Aset tidak lancar Other non-current
84,577,548 79,459,677
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 3,733,617,089 3,467,684,935 Total non-current assets
Jumlah aset 5,436,056,871 5,224,551,902 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
506,302,786 382,398,110
ketiga third parties
Utang usaha pihak Trade payables
166,669,537 48,487,003
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
57,540,033 29,588,531
ketiga third parties
Utang lainnya pihak Other payables
257,615 2,127,390
berelasi related parties
Uang muka Current advances
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pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
326,940,830 210,891,495
pendek pihak related parties
berelasi
Beban akrual jangka Current accrued
15,503,376 15,856,330
pendek expenses
Liabilitas imbalan Short-term
pasca kerja jangka 63,607,348 77,785,410 post-employment
pendek benefit obligations
Utang pajak 68,439,659 102,242,727 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 441,100,000 554,050,000
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 41,664,126 97,671,798 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
1,688,025,310 1,521,098,794
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas pajak Deferred tax liabilities
86,633,846 102,391,187
tangguhan
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term bank
panjang atas utang 659,753,273 960,248,131 loans
bank
Kewajiban imbalan Long-term
pasca kerja jangka 235,332,336 217,898,969 post-employment
panjang benefit obligations
Liabilitas Other non-current
non-keuangan jangka 526,868,782 242,907,379 non-financial liabilities
panjang
Jumlah liabilitas Total non-current
1,508,588,237 1,523,445,666
jangka panjang liabilities
Jumlah liabilitas 3,196,613,547 3,044,544,460 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 1,294,653,020 1,294,653,020 Common stocks
Tambahan modal Additional paid-in
149,759,824 149,759,824
disetor capital
Komponen ekuitas Other components of
99,604 99,604
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
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Saldo laba yang 2,010,000 1,010,000 Appropriated
telah ditentukan retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 792,887,134 734,453,587 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
2,239,409,582 2,179,976,035
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
33,742 31,407
non-pengendali
Jumlah ekuitas 2,239,443,324 2,180,007,442 Total equity
Jumlah liabilitas dan Total liabilities and equity
5,436,056,871 5,224,551,902
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
2,885,430,562 2,467,677,554
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 2,241,319,507 ) ( 1,445,344,121 )
pendapatan
Jumlah laba bruto 644,111,055 1,022,333,433 Total gross profit
Beban penjualan ( 148,526,139 ) ( 185,461,864 ) Selling expenses
Beban umum dan administrasi General and administrative
( 171,907,435 ) ( 134,499,623 )
expenses
Pendapatan keuangan 14,522,839 6,665,208 Finance income
Beban bunga dan keuangan ( 83,458,680 ) ( 109,677,121 ) Interest and finance costs
Beban pajak final ( 3,475,618 ) Final tax expenses
Pendapatan lainnya 62,327,815 13,145,035 Other income
Beban lainnya ( 1,936,328 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
313,593,837 610,568,740
pajak penghasilan
Pendapatan (beban) pajak ( 79,401,142 ) ( 50,096,219 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
234,192,695 560,472,521
yang dilanjutkan continuing operations
Jumlah laba (rugi) 234,192,695 560,472,521 Total profit (loss)
Pendapatan komprehensif Other comprehensive income,
lainnya, setelah pajak after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 0 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 234,192,695 560,472,521 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
234,190,360 560,468,184
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 2,335 4,337 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 234,190,360 560,468,184 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 2,335 4,337 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 18.09 43.29 share from continuing
dilanjutkan operations
Laba (rugi) per saham Diluted earnings (loss) per
dilusian share
Laba (rugi) per saham Diluted earnings (loss) per
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dilusian dari operasi yang 18.09 43.29 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
Selisih transaksi Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Kepentingan
Saham biasa ekuitas dengan pihak ditentukan ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
non-pengendali penggunaannya penggunaannya entitas induk
Difference in value of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital equity transactions with Non-controlling interests Equity
earnings earnings parent entity
non-controlling interests
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 1,294,653,020 149,759,824 99,604 1,010,000 734,453,587 2,179,976,035 31,407 2,180,007,442 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 1,294,653,020 149,759,824 99,604 1,010,000 734,453,587 2,179,976,035 31,407 2,180,007,442 Equity position, beginning of the period
Laba (rugi) 234,190,360 234,190,360 2,335 234,192,695 Profit (loss)
Pendapatan komprehensif lainnya 0 0 0 0 Other comprehensive income
Pembentukan cadangan umum 1,000,000 ( 1,000,000 ) 0 0 Allocation for general reserves
Distribusi dividen kas ( 174,756,813 ) ( 174,756,813 ) ( 174,756,813 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 1,294,653,020 149,759,824 99,604 2,010,000 792,887,134 2,239,409,582 33,742 2,239,443,324 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
Selisih transaksi Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Kepentingan
Saham biasa ekuitas dengan pihak ditentukan ditentukan diatribusikan kepada Ekuitas
disetor non-pengendali
non-pengendali penggunaannya penggunaannya entitas induk
Difference in value of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital equity transactions with Non-controlling interests Equity
earnings earnings parent entity
non-controlling interests
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 1,242,866,900 ( 84,058,633 ) 99,604 10,000 197,820,092 1,356,737,963 25,767 1,356,763,730 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 1,242,866,900 ( 84,058,633 ) 99,604 10,000 197,820,092 1,356,737,963 25,767 1,356,763,730 Equity position, beginning of the period
Laba (rugi) 560,468,184 560,468,184 4,337 560,472,521 Profit (loss)
Distribusi dividen kas ( 79,876,402 ) ( 79,876,402 ) ( 79,876,402 ) Distributions of cash dividends
Penerbitan saham biasa 51,786,120 51,786,120 51,786,120 Issuance of common stocks
Transaksi ekuitas lainnya 233,817,932 233,817,932 233,817,932 Other equity transactions
Posisi ekuitas, akhir periode 1,294,653,020 149,759,299 99,604 10,000 678,411,874 2,122,933,797 30,104 2,122,963,901 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
3,000,148,206 2,523,910,023
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 1,490,515,674 ) ( 1,602,269,721 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 433,413,416 ) ( 413,055,907 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
1,076,219,116 508,584,395
(digunakan untuk) operasi in) operations
Penerimaan bunga, hasil Interest, investment income,
investasi, provisi, dan komisi 33,104,625 6,162,096 fees and commissions
received
Pembayaran bunga dan Payments Of Interest And
bonus, provisi dan komisi ( 78,419,151 ) ( 72,502,974 ) Bonus Fees And
Commissions
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 83,151,433 ) ( 42,840,897 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 947,753,157 399,402,620 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)
947,753,157 399,402,620
(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 ( 46,312,170 ) ( 18,010,959 ) purchase of property, plant
and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 186,829 ) ( 681,666 )
tanaman perkebunan plantation assets
Penerimaan dari penjualan Proceeds from disposal of
11,899,080
perkebunan plasma plasma plantations
Pembayaran untuk perolehan Payments for acquisition of
( 1,000,317 )
perkebunan plasma plasma plantations
Pembayaran untuk perolehan Payments for acquisition of
( 265,063,186 ) ( 70,105,970 )
aset tetap property, plant and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 1,053,989 ) 1,990,680 from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 313,616,491 ) ( 74,908,835 )
(digunakan untuk) aktivitas investing activities
investasi
Page 12
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 0 Proceeds from bank loans
Pembayaran pinjaman bank ( 414,750,000 ) ( 281,048,245 ) Payments of bank loans
Pembayaran liabilitas sewa Payments of finance lease
( 125,933,328 ) ( 61,776,985 )
pembiayaan liabilities
Penerimaan utang pihak Proceeds from due to related
0
berelasi parties
Penerimaan dari penerbitan Proceeds from issuance of
300,359,497
saham biasa common stocks
Pembayaran biaya emisi Payments of stock issuance
( 14,755,444 )
saham costs
Pembayaran dividen dari Dividends paid from financing
( 174,756,813 ) ( 79,876,402 )
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas 0 0 from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 715,440,141 ) ( 137,097,579 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 81,303,475 ) 187,396,206
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
587,554,526 240,866,390
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
506,251,051 428,262,596
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
Dasar penyusunan laporan keuangan Catatan 2 (Hal 13-14) Basis of preparation of consolidated financial
konsolidasian statements
Prinsip-prinsip konsolidasi Catatan 2 (hal 17-18) Principles of consolidation
Kas dan setara kas Catatan 2 (hal 23) Catatan 4 (hal 50) Cash and cash equivalents
Piutang usaha dan piutang lain-lain Catatan 7 (hal 52-55) Catatan 20 (hal 82-83) Trade and other receivables
Persediaan Catatan 5 (hal 51) Inventories
Tanaman produktif Catatan 2 (hal 31-32) Catatan 3 (hal 49) Catatan 8 (hal 56) Bearer plants
Aset tetap Catatan 2 (hal 30-34) Catatan 3 (hal 49) Catatan 8 (hal 56-58) Fixed assets
Page 14
Tanah belum dikembangkan Catatan 8 (hal 56-58) Undeveloped land Aset biologis Catatan 6 (hal 52) Biological assets Perkebunan plasma Catatan 3 (hal 47-48) Catatan 7 (hal 54-55) Plasma plantations Penurunan nilai aset nonkeuangan Catatan 2 (hal 34-35) Impairment of non-financial assets Beban tangguhan Catatan 3 (hal 46-47) Catatan 11 (hal 63-66) Deferred charges Utang usaha dan liabilitas lain-lain Catatan 9 hal (hal 59) Catatan 20 (hal 83) Catatan 23 (hal 92) Trade payables and other liabilities Pengakuan pendapatan dan beban Catatan 2 (hal 37) Catatan 16 (hal 79) Catatan 17 dan 18 (hal 80 - 81) Revenue and expense recognition
Page 15
Penjabaran mata uang asing Catatan 2 (hal 38) Foreign currency translation Transaksi dengan pihak berelasi Catatan 20 (hal 82-85) Transactions with related parties Pajak penghasilan Catatan 2 (hal 41) Catatan 11 (hal 61-65) Income taxes Pinjaman Catatan 12 (hal 70-73) Borrowings Provisi Catatan 1 (hal 36) Provisions Imbalan kerja karyawan Catatan 2 (hal 35) Employee benefits Laba per saham Catatan 2 (hal 44) Catatan 21 (hal 86) Earnings per share
Page 16
Dividen Catatan 14 (hal 78) Dividends
Pelaporan segmen Catatan 25 (hal 94) Segment reporting
Penerapan standar akutansi baru Catatan 2 (hal 14-17) The implementation of new statements of
accounting standards
Kombinasi bisnis Catatan 2 (hal 19-20) Business combination
Penentuan nilai wajar Catatan 2 (hal 21-22) Determination of fair value
Transaksi dan saldo dalam mata uang asing Catatan 2 (hal 38) Foreign currency transactions and balances
Giro pada Bank Indonesia dan bank lain Catatan 4 (hal 50) Current accounts with Bank Indonesia and
other banks
Aset hak guna Catatan 3 (hal 39-40) Catatan 10 (hal 60-61) Right of use assets
Page 17
Beban dibayar dimuka Catatan 2 (hal 29-30) Prepaid expenses Liabilitas atas kontrak Catatan 15 (hal 78) Contract liabilities Modal saham Catatan 14 (hal 75-78) Share capital Penerapan standar akuntansi baru Catatan 2 (hal 14-19) Adoption of new accounting standards Standar akuntansi yang telah disahkan namun Catatan 27 (hal 94-97) Accounting standards issued but not yet belum berlaku efektif effective
Page 18
[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 Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and
Addition in property, plant, Disposals in property, Property, plant, and
equipment, beginning
and equipment plant, and equipment equipment, end period
period
Nilai perolehan, kotor Tanah, dimiliki langsung 409,346,939 20,612,487 429,959,426 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 1,336,100,880 16,198,562 1,352,299,442 improvement, directly
owned
Mesin dan peralatan, dimiliki Machinery and equipment,
935,497,239 21,838,817 ( 4,830,120 ) 952,505,936
langsung directly owned
Alat berat, dimiliki langsung Heavy equipment, directly
147,413,521 88,364 ( 67,380,876 ) 80,121,009
owned
Perabot dan peralatan Furniture and office
100,395,893 6,510,445 ( 1,096,874 ) 105,809,464
kantor, dimiliki langsung equipment, directly owned
Lainnya, dimiliki langsung 3,048,302,486 14,287,484 ( 188,461,249 ) 2,874,128,721 Others, directly owned
Dimiliki langsung 5,977,056,958 79,536,159 ( 261,769,119 ) 5,794,823,998 Directly owned
Alat berat, aset hak guna Heavy equipment, right of
460,364,473 301,152,047 ( 484,003 ) 761,032,517
use assets
Bangunan, aset hak guna 50,014,270 422,222 50,436,492 Building, right of use assets
Aset hak guna 510,378,743 301,574,269 ( 484,003 ) 811,469,009 Right of use assets
Lainnya, dalam Others, assets under
37,220,345 185,527,027 222,747,372
penyelesaian construction
Aset dalam penyelesaian Assets under
37,220,345 185,527,027 222,747,372
construction
Aset tetap Property, plant, and
6,524,656,046 566,637,455 ( 262,253,122 ) 6,829,040,379
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 808,519,482 51,638,300 860,157,782 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, dimiliki Machinery and equipment,
657,524,195 48,158,459 ( 4,728,500 ) 700,954,154
langsung directly owned
Alat berat, dimiliki langsung Heavy equipment, directly
146,473,351 786,140 ( 67,380,876 ) 79,878,615
owned
Perabot dan peralatan Furniture and office
Page 19
kantor, dimiliki langsung 88,658,057 3,448,756 ( 1,096,319 ) 91,010,494 equipment, directly owned
Lainnya, dimiliki langsung 1,497,488,759 90,245,092 ( 182,804,611 ) 1,404,929,240 Others, directly owned
Dimiliki langsung 3,198,663,844 194,276,747 ( 256,010,306 ) 3,136,930,285 Directly owned
Alat berat, aset hak guna Heavy equipment, right of
192,063,795 103,241,172 295,304,967
use assets
Bangunan, aset hak guna 11,531,809 4,138,639 15,670,448 Building, right of use assets
Aset hak guna 203,595,604 107,379,811 310,975,415 Right of use assets
Aset tetap Property, plant, and
3,402,259,448 301,656,558 ( 256,010,306 ) 3,447,905,700
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
3,122,396,598 3,381,134,679
equipment
Page 20
[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
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 378,781,840 30,565,099 409,346,939 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 1,282,901,781 45,289,099 7,910,000 1,336,100,880 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 872,161,364 23,064,777 ( 1,624,329 ) 41,895,427 935,497,239 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
151,058,006 ( 3,644,485 ) 147,413,521
langsung directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 89,103,218 11,546,422 ( 494,247 ) 240,500 100,395,893 equipment, directly
owned
Lainnya, dimiliki Others, directly owned
3,038,012,774 10,289,712 3,048,302,486
langsung
Dimiliki langsung 5,812,018,983 120,755,109 ( 5,763,061 ) 50,045,927 5,977,056,958 Directly owned
Alat berat, aset hak guna Heavy equipment, right
161,352,083 299,702,437 ( 690,047 ) 460,364,473
of use assets
Bangunan, aset hak Building, right of use
49,680,090 334,180 50,014,270
guna assets
Aset hak guna 211,032,173 300,036,617 ( 690,047 ) 0 510,378,743 Right of use assets
Lainnya, dalam Others, assets under
68,093,940 25,405,810 ( 6,233,478 ) ( 50,045,927 ) 37,220,345
penyelesaian construction
Aset dalam Assets under
68,093,940 25,405,810 ( 6,233,478 ) ( 50,045,927 ) 37,220,345
penyelesaian construction
Aset tetap Property, plant, and
6,091,145,096 446,197,536 ( 12,686,586 ) 0 6,524,656,046
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 723,694,045 84,825,437 808,519,482 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
Page 21
dimiliki langsung 595,279,453 63,869,071 ( 1,624,329 ) 657,524,195 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
147,880,499 2,237,337 ( 3,644,485 ) 146,473,351
langsung directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 86,581,153 2,565,422 ( 488,518 ) 88,658,057 equipment, directly
owned
Lainnya, dimiliki Others, directly owned
1,353,807,077 143,681,682 1,497,488,759
langsung
Dimiliki langsung 2,907,242,227 297,178,949 ( 5,757,332 ) 3,198,663,844 Directly owned
Alat berat, aset hak guna Heavy equipment, right
107,479,016 84,584,779 192,063,795
of use assets
Bangunan, aset hak Building, right of use
6,041,129 5,490,680 11,531,809
guna assets
Aset hak guna 113,520,145 90,075,459 (0) 0 203,595,604 Right of use assets
Aset dalam Assets under
0 0 (0) 0 0
penyelesaian construction
Aset tetap Property, plant, and
3,020,762,372 387,254,408 ( 5,757,332 ) 0 3,402,259,448
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
3,070,382,724 3,122,396,598
equipment
Page 22
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Catatan 8 (halaman 56) Disclosure of notes for property, plant and
equipment
Page 23
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Minyak sawit dan minyak Crude palm oil and palm
245,576,948 345,214,219
inti sawit kernel oil
Lainnya 159,757,137 122,665,928 Other inventories
Persediaan, kotor 405,334,085 467,880,147 Inventories, gross
Persediaan 405,334,085 467,880,147 Inventories
Persediaan lancar 405,334,085 467,880,147 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
0 0
Penurunan Nilai Persediaan Inventories, beginning balance
Page 24
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Notes 5 (Hal 51) Disclosure of notes for inventories
Page 25
[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
Pembelian bahan baku 553,039,620 518,798,637 Purchased raw inventory
Bahan baku yang digunakan 553,039,620 518,798,637 Raw inventory used
Biaya pelaksanaan proyek 615,008,986 383,395,877 Project implementation costs
Upah, tenaga kerja langsung 104,525,811 99,025,019 Wages and direct labor
Depresiasi 195,744,198 236,147,249 Depreciation
Perbaikan dan pemeliharaan 451,737,276 320,045,763 Repairs and maintenance
Beban utilitas 0 Utilities expense
Biaya pabrikasi lainya 132,698,865 107,939,586 Other manufacturing overhead
Jumlah biaya produksi 2,052,754,756 1,665,352,131 Total production cost
Harga pokok produksi 2,052,754,756 1,665,352,131 Cost of goods manufactured
Barang jadi awal 345,214,219 267,240,636 Beginning finish goods inventory
Pembelian barang jadi 88,955,574 55,296,680 Purchased finish goods inventory
Barang jadi akhir 245,605,042 542,545,326 Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
2,241,319,507 1,445,344,121
pendapatan
Page 26
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok Notes 17 (Hal 80) Disclosure of notes for cost of goods sold
penjualan
Page 27
[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 Rakyat Indonesia Mata uang Currency Bank Rakyat Indonesia
0
(Persero) Tbk (Persero) Tbk
Bank Mandiri (Persero) Tbk IDR 1,100,853,273 1,514,298,131 IDR Bank Mandiri (Persero) Tbk
Mata uang 1,100,853,273 1,514,298,131 Currency
Bank Syariah Indonesia Mata uang Currency Bank Syariah Indonesia
0
Tbk Tbk
Kreditur nama bank Mata uang 1,100,853,273 1,514,298,131 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 September 2023 31 December 2022
Total utang bank, kotor 1,100,853,273 1,514,298,131 Total bank loans, gross
Biaya penerbitan utang bank yang belum diamortisasi (0) (0) Unamortized bank loan issuance cost
Total utang bank, bersih 1,100,853,273 1,514,298,131 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
441,100,000 554,050,000
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 659,753,273 960,248,131 Long-term bank loans
Page 28
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang bank jangka Notes 12 (Hal 70-73) Disclosure of notes for long-term bank loans
panjang
Page 29
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 30
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 31
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 32
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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