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Financial statement Text extracted BEBS

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Page 1
Nomor Surat                      097/BBS-DIR/X/2023
Nama Emiten                      PT Berkah Beton Sadaya Tbk
Kode Emiten                      BEBS
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 Berkah     Pengelolaan       Subang           2020          Belum           5.000.000.000     PENUH         IDR         60.0
      Harapan             dan                                      Beroperasi
      Sadaya       pengembanga
                           n
                   tambang batu
 2    PT Batu Alam Penggalian,       Kalimantan       2018           Belum         145.487.951.610     PENUH           IDR        99.5
      Samba          batu, pasir,     Tengah                       Beroperasi
                     kerikil dan
                      tanah liat
 3    PT Wahana      Penggalian      Kalimantan       2016           Belum         235.987.427.040     PENUH           IDR        99.5
      Batu Sejati     batu hias,      Tengah                       Beroperasi
                     batu, pasir,
                     kerikil dan
                      tanah liat
 4    PT Berkah    Perdagangan        Subang          2020           Belum          11.000.000.000     PENUH           IDR        51.0
      Sadaya        besar logam                                    Beroperasi
      Makmur           dan bijih
                        logam
                   Perdagangan
                    besar logam
                    untuk bahan
                     konstruksi
 5    PT Berkah      Konstruksi       Subang          2022          Operasi         38.999.916.285     PENUH           IDR       99.95
      Global
      Development




 Dokumen ini merupakan dokumen resmi PT Berkah Beton Sadaya Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                     PT Berkah Beton Sadaya Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
Page 2
[1000000] General information

Informasi umum                                                                General information
                                            30 September 2023
Nama entitas                         PT Berkah Beton Sadaya 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                         BEBS                                                        Entity code
Nomor identifikasi entitas           AB023                                     Entity identification number
Industri utama entitas               Umum / General                                     Entity main industry
Standar akutansi yang dipilih        PSAK                                  Selected accounting standards
Sektor                               B. Basic Materials                                                Sector
Subsektor                            B1. Basic Materials                                           Subsector
Industri                             B12. Construction Materials                                     Industry
Subindustri                          B121. Construction Materials                               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      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
Page 3
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.
Page 4
[1210000] Statement of financial position presented using current and
non-current - General Industry

Laporan posisi keuangan                                       Statement of financial position
                                  30 September 2023   31 December 2022
Aset                                                                                            Assets
  Aset lancar                                                                        Current assets
     Kas dan setara kas                                                           Cash and cash
                                      1,772,253,196      8,102,045,758
                                                                                      equivalents
     Piutang usaha                                                            Trade receivables
          Piutang usaha pihak                                          Trade receivables third
                                     24,076,954,823     74,310,727,952
          ketiga                                                                       parties
          Piutang usaha pihak                                              Trade receivables
                                         95,670,000     11,967,728,457
          berelasi                                                             related parties
     Persediaan lancar                                                      Current inventories
          Persediaan lancar          59,017,747,650     60,593,339,107   Current inventories
     Biaya dibayar dimuka                                              Current prepaid expenses
                                         14,249,936         42,749,809
     lancar
     Uang muka lancar                                                         Current advances
          Uang muka lancar                                                       Other current
                                   141,886,948,546       2,938,528,133
          lainnya                                                                     advances
     Jumlah aset lancar            226,863,824,151     157,955,119,216      Total current assets
   Aset tidak lancar                                                             Non-current assets
     Aset pajak tangguhan               621,181,492        306,643,367        Deferred tax assets
     Aset tetap                                                              Property, plant, and
                                   317,509,280,303     276,014,531,519
                                                                                         equipment
       Aset eksplorasi dan                                             Exploration and evaluation
                                   381,472,579,610     381,472,579,610
       evaluasi                                                                               assets
       Aset takberwujud selain                                            Intangible assets other
                                        908,135,636      1,047,848,810
       goodwill                                                                      than goodwill
       Jumlah aset tidak lancar    700,511,177,041     658,841,603,306 Total non-current assets
   Jumlah aset                     927,375,001,192     816,796,722,522                    Total assets
Liabilitas dan ekuitas                                                             Liabilities and equity
   Liabilitas                                                                                Liabilities
       Liabilitas jangka pendek                                                Current liabilities
          Utang usaha                                                        Trade payables
              Utang usaha pihak                                            Trade payables
                                      6,677,735,541      6,879,676,420
              ketiga                                                           third parties
              Utang usaha pihak                                            Trade payables
                                        452,569,000        393,079,986
              berelasi                                                      related parties
          Beban akrual jangka                                                 Current accrued
                                      1,740,084,680        229,582,817
          pendek                                                                      expenses
          Utang pajak                59,416,285,810     37,140,813,490          Taxes payable
          Pendapatan diterima                                               Current unearned
                                      4,495,314,370
          dimuka jangka pendek                                                          revenue
          Utang pihak berelasi                                          Current due to related
                                                                     0
          jangka pendek                                                                  parties
          Jumlah liabilitas                                                      Total current
                                     72,781,989,401     44,643,152,713
          jangka pendek                                                               liabilities
       Liabilitas jangka                                                  Non-current liabilities
       panjang
          Liabilitas pajak                                                   Deferred tax liabilities
                                                                         0
          tangguhan
          Kewajiban imbalan                                                             Long-term
          pasca kerja jangka            358,956,124        358,956,124           post-employment
          panjang                                                               benefit obligations
Page 5
      Jumlah liabilitas                                              Total non-current
                                 358,956,124        358,956,124
      jangka panjang                                                           liabilities
  Jumlah liabilitas            73,140,945,525    45,002,108,837             Total liabilities
Ekuitas                                                                                   Equity
  Ekuitas yang                                                       Equity attributable to
  diatribusikan kepada                                            equity owners of parent
  pemilik entitas induk                                                                 entity
      Saham biasa             450,000,000,000   450,000,000,000         Common stocks
      Tambahan modal                                                   Additional paid-in
                               91,904,751,867    91,904,751,867
      disetor                                                                      capital
      Saldo laba                                                    Retained earnings
      (akumulasi kerugian)                                                       (deficit)
         Saldo laba yang                                             Unappropriated
         belum ditentukan     303,426,295,298   220,986,991,776    retained earnings
         penggunaannya
      Jumlah ekuitas yang                                                Total equity
      diatribusikan kepada                                      attributable to equity
                              845,331,047,165   762,891,743,643
      pemilik entitas induk                                          owners of parent
                                                                                 entity
   Kepentingan                                                   Non-controlling interests
                                8,903,008,502     8,902,870,042
   non-pengendali
   Jumlah ekuitas             854,234,055,667   771,794,613,685                 Total equity
Jumlah liabilitas dan                                              Total liabilities and equity
                              927,375,001,192   816,796,722,522
ekuitas
Page 6
[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
                                      364,415,478,665       632,656,716,579
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                    ( 248,559,661,830 )   ( 425,273,632,147 )
pendapatan
Jumlah laba bruto                     115,855,816,835       207,383,084,432                 Total gross profit
Beban umum dan administrasi                                                        General and administrative
                                     ( 10,364,454,993 )    ( 16,025,390,959 )
                                                                                                      expenses
Beban bunga dan keuangan                                      ( 429,703,364 )       Interest and finance costs
Pendapatan lainnya                         226,058,555           184,786,539                      Other income
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                      105,717,420,397       191,112,776,648
pajak penghasilan
Pendapatan (beban) pajak             ( 23,277,978,415 )    ( 40,947,156,577 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                        Total profit (loss) from
                                        82,439,441,982      150,165,620,071
yang dilanjutkan                                                                       continuing operations
Jumlah laba (rugi)                      82,439,441,982      150,165,620,071                 Total profit (loss)
Jumlah laba rugi                                                                Total comprehensive income
                                        82,439,441,982      150,165,620,071
komprehensif
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
                                        82,439,303,522      150,164,010,879
   diatribusikan ke entitas induk                                                                parent entity
   Laba (rugi) yang dapat                                                         Profit (loss) attributable to
   diatribusikan ke kepentingan                138,460             1,609,192       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       82,439,303,522      150,164,010,879      attributable to parent entity
   induk
   Laba rugi komprehensif yang                                                   Comprehensive income
   dapat diatribusikan ke                      138,460           1,609,192 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                1.831988 16.685068896803816       share from continuing
       dilanjutkan                                                                          operations
Page 7
[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
                                                                                                                                                                              Kepentingan
                                                 Saham biasa       Tambahan modal disetor             ditentukan          diatribusikan kepada     Proforma ekuitas                                     Ekuitas
                                                                                                                                                                             non-pengendali
                                                                                                   penggunaannya              entitas induk
                                                                                                Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                       Proforma equity       Non-controlling interests     Equity
                                                                                                       earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                          Balance before restatement at beginning of
                                                 450,000,000,000         91,904,751,867             220,986,991,776          762,891,743,643                                     8,902,870,042        771,794,613,685
                                                                                                                                                                                                                                                             period
  Posisi ekuitas, awal periode                   450,000,000,000         91,904,751,867             220,986,991,776          762,891,743,643                                     8,902,870,042        771,794,613,685   Equity position, beginning of the period
  Laba (rugi)                                                                                        82,439,303,522           82,439,303,522                                           138,460         82,439,441,982                                  Profit (loss)
  Posisi ekuitas, akhir periode                  450,000,000,000         91,904,751,867             303,426,295,298          845,331,047,165                          0          8,903,008,502        854,234,055,667         Equity position, end of the period
Page 8
[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
                                                                                        Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                      Non-controlling interests       Equity
                                                                                               earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                             Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                      Balance before restatement at beginning of
                                         450,000,000,000        91,904,751,867              131,078,233,716          672,982,985,583             8,864,016,309          681,847,001,892
  kembali                                                                                                                                                                                                                         period
  Posisi ekuitas, awal periode           450,000,000,000        91,904,751,867              131,078,233,716          672,982,985,583             8,864,016,309           681,847,001,892    Equity position, beginning of the period
  Laba (rugi)                                                                               150,164,010,879          150,164,010,879                 1,609,192           150,165,620,071                                    Profit (loss)
  Distribusi dividen kas                                                                  ( 33,030,000,000 )       ( 33,030,000,000 )                                  ( 33,030,000,000 )               Distributions of cash dividends
  Setoran modal dari kepentingan                                                                                                                                                                Stock subscription from non-controlling
                                                                                                                                                  ( 83,951,723 )           ( 83,951,723 )
  non-pengendali                                                                                                                                                                                                               interests
  Posisi ekuitas, akhir periode          450,000,000,000        91,904,751,867              248,212,244,595          790,116,996,462             8,781,673,778          798,898,670,240            Equity position, end of the period
Page 9
[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
                                    431,016,624,621         479,491,286,210
      pelanggan
   Pembayaran kas dari                                                             Cash payments from
   aktivitas operasi                                                                operating activities
      Pembayaran kepada                                                       Payments to suppliers for
      pemasok atas barang dan     ( 241,356,812,033 )     ( 377,633,706,259 )     goods and services
      jasa
      Pembayaran gaji dan                                                     Payments for salaries and
                                    ( 6,790,414,110 )       ( 8,457,838,630 )
      tunjangan                                                                              allowances
      Pembayaran kas lainnya                                                   Other cash payments for
                                    ( 3,390,191,040 )      ( 19,349,366,703 )
      untuk beban operasi                                                            operating activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                    179,479,207,438           74,050,374,618
   (digunakan untuk) aktivitas                                                        operating activities
   operasi
Arus kas dari aktivitas                                                             Cash flows from investing
investasi                                                                                               activities
   Penerimaan dari penjualan                                                       Proceeds from disposal of
                                       2,190,000,000
   aset tetap                                                                  property, plant and equipment
   Pembayaran untuk perolehan                                                     Payments for acquisition of
                                   ( 53,000,000,000 )        ( 6,581,243,903 )
   aset tetap                                                                  property, plant and equipment
   Pembayaran untuk perolehan                                                     Payments for acquisition of
   aset eksplorasi dan evaluasi                            ( 45,000,000,000 )      exploration and evaluation
                                                                                                        assets
   Pembayaran untuk perolehan                                                     Payments for acquisition of
                                                             ( 1,117,705,397 )
   aset takberwujud                                                                          intangible assets
   Pembayaran uang muka                                                           Payments for advances on
                                  ( 134,999,000,000 )
   investasi                                                                                      investments
   Jumlah arus kas bersih                                                               Total net cash flows
   yang diperoleh dari                                                              received from (used in)
                                  ( 185,809,000,000 )      ( 52,698,949,300 )
   (digunakan untuk) aktivitas                                                           investing activities
   investasi
Arus kas dari aktivitas                                                             Cash flows from financing
pendanaan                                                                                              activities
   Penerimaan pinjaman bank                                  20,000,000,000        Proceeds from bank loans
   Pencairan (penempatan)                                                          Withdrawal (placement) of
   dana yang dibatasi                                                                   restricted funds from
                                                           ( 20,000,000,000 )
   penggunaannya dari aktivitas                                                           financing activities
   pendanaan
   Pembayaran dividen dari                                                    Dividends paid from financing
                                                           ( 33,030,000,000 )
   aktivitas pendanaan                                                                             activities
   Penerimaan (pengeluaran)                                                   Other cash inflows (outflows)
   kas lainnya dari aktivitas                               ( 3,259,377,754 )       from financing activities
   pendanaan
   Jumlah arus kas bersih                                                              Total net cash flows
   yang diperoleh dari                                                              received from (used in)
                                                      0    ( 36,289,377,754 )
   (digunakan untuk) aktivitas                                                          financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                                      Total net increase (decrease)
                                    ( 6,329,792,562 )      ( 14,937,952,436 )
bersih kas dan setara kas                                                        in cash and cash equivalents
Page 10
Kas dan setara kas arus kas,   8,102,045,758   26,330,591,177 Cash and cash equivalents cash
awal periode                                                    flows, beginning of the period
Kas dan setara kas arus kas,                                     Cash and cash equivalents
                               1,772,253,196   11,392,638,741
akhir periode                                                  cash flows, end of the period
Page 11
[1610000] Explanation for Significant Accounting Policy - General Industry
Page 12
[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 period         and equipment              plant, and equipment     equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung              103,000,000,000                53,000,000,000                                         156,000,000,000          Land, directly owned         Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                         Building and leasehold
                                                                 69,130,188,714                                                                        69,130,188,714
                         dimiliki langsung                                                                                                                            improvement, directly owned
                         Mesin dan peralatan,                                                                                                                           Machinery and equipment,
                                                                 67,714,891,005                                                                        67,714,891,005
                         dimiliki langsung                                                                                                                                           directly owned
                         Alat berat, dimiliki langsung                                                                                                                  Heavy equipment, directly
                                                                                                                                                                    0
                                                                                                                                                                                              owned
                         Alat pengangkutan, dimiliki                                                                                                                    Transportation equipment,
                                                                 19,185,000,000                                           ( 3,837,000,000 )            15,348,000,000
                         langsung                                                                                                                                                    directly owned
                         Perabot dan peralatan                                                                                                                                 Furniture and office
                                                                     604,914,255                                                                          604,914,255
                         kantor, dimiliki langsung                                                                                                                      equipment, directly owned
                         Kendaraan bermotor,                                                                                                                          Motor vehicle, directly owned
                                                                     489,205,000                                                                          489,205,000
                         dimiliki langsung
                         Pesawat, dimiliki langsung                                                                                                                     0       Aircraft, directly owned
                         Kapal, dimiliki langsung                                                                                                                       0      Vessels, directly owned
                         Menara telekomunikasi,                                                                                                                              BTS Tower, directly owned
                                                                                                                                                                        0
                         dimiliki langsung
                         Jaringan Fiber Optik,                                                                                                                               Fiber Optic Network, directly
                                                                                                                                                                        0
                         dimiliki langsung                                                                                                                                                          owned
                         Dimiliki langsung                     260,124,198,974                53,000,000,000              ( 3,837,000,000 )          309,287,198,974                      Directly owned
                         Lainnya, dalam                                                                                                                                             Others, assets under
                                                                 34,760,117,515                                                                        34,760,117,515
                         penyelesaian                                                                                                                                                         construction
                         Aset dalam penyelesaian                 34,760,117,515                                                                        34,760,117,515       Assets under construction
                         Aset tetap                                                                                                                                                 Property, plant, and
                                                               294,884,316,489                53,000,000,000              ( 3,837,000,000 )          344,047,316,489
                                                                                                                                                                                               equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                                Building and leasehold      Carrying amount,
                                                                  3,442,365,344                 1,475,213,951                                           4,917,579,295
                         dimiliki langsung                                                                                                                                  improvement, directly owned accumulated depreciation
                         Mesin dan peralatan,                                                                                                                                  Machinery and equipment,
                                                                  6,567,455,946                 6,351,336,445                                          12,918,792,391
                         dimiliki langsung                                                                                                                                                 directly owned
                         Alat berat, dimiliki langsung                                                                                                                         Heavy equipment, directly
                                                                                                                                                                        0
                                                                                                                                                                                                    owned
Page 13
                  Alat pengangkutan, dimiliki      8,326,822,916   1,558,781,251   ( 1,878,531,251 )     8,007,072,916   Transportation equipment,
                  langsung                                                                                                            directly owned
                  Perabot dan peralatan                                                                                         Furniture and office
                                                    315,485,975      98,645,717                            414,131,692
                  kantor, dimiliki langsung                                                                              equipment, directly owned
                  Kendaraan bermotor,                                                                                  Motor vehicle, directly owned
                                                    217,654,789      62,805,103                            280,459,892
                  dimiliki langsung
                  Pesawat, dimiliki langsung                                                                         0       Aircraft, directly owned
                  Kapal, dimiliki langsung                                                                           0      Vessels, directly owned
                  Menara telekomunikasi,                                                                                  BTS Tower, directly owned
                                                                                                                     0
                  dimiliki langsung
                  Jaringan Fiber Optik,                                                                                 Fiber Optic Network, directly
                                                                                                                     0
                  dimiliki langsung                                                                                                             owned
                  Infrastruktur                                                                                                  Telecommunication
                  Telekomunikasi, dimiliki                                                                           0 Infrastructure, directly owned
                  langsung
                  Peralatan Teknikal, dimiliki                                                                         Technical Equipment, directly
                                                                                                                     0
                  langsung                                                                                                                    owned
                  Lainnya, dimiliki langsung                                                                         0       Others, directly owned
                  Dimiliki langsung               18,869,784,970   9,546,782,467   ( 1,878,531,251 )    26,538,036,186             Directly owned
                  Aset tetap                                                                                                  Property, plant, and
                                                  18,869,784,970   9,546,782,467   ( 1,878,531,251 )    26,538,036,186
                                                                                                                                        equipment
Nilai perolehan   Aset tetap                                                                                                  Property, plant, and      Carrying amount
                                                 276,014,531,519                                       317,509,280,303
                                                                                                                                        equipment
Page 14
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                                               Property, plant, and equipment
                                                                                                                                 Entitas anak baru
                                                  Aset tetap, awal periode   Penambahan aset tetap    Reklasifikasi aset tetap                              Aset tetap, akhir periode
                                                                                                                                     aset tetap
                                                    Property, plant, and                                Reclassifications of     New subsidiaries in
                                                                              Addition in property,                                                           Property, plant, and
                                                   equipment, beginning                                 property, plant, and     property, plant, and
                                                                              plant, and equipment                                                           equipment, end period
                                                          period                                            equipment                equipment
Nilai perolehan, kotor Tanah, dimiliki langsung       103,000,000,000                                                                                            103,000,000,000          Land, directly owned Carrying amount, gross
                       Bangunan dan                                                                                                                                                     Building and leasehold
                       fasilitasnya, dimiliki           38,430,188,714                                     30,550,000,000              150,000,000                69,130,188,714         improvement, directly
                       langsung                                                                                                                                                                          owned
                       Mesin dan peralatan,                                                                                                                                                     Machinery and
                       dimiliki langsung                   145,019,750           63,633,069,000              3,690,500,000             246,302,255                67,714,891,005            equipment, directly
                                                                                                                                                                                                         owned
                      Alat pengangkutan,                                                                                                                                                        Transportation
                      dimiliki langsung                                                                    19,185,000,000                                         19,185,000,000            equipment, directly
                                                                                                                                                                                                         owned
                      Perabot dan peralatan                                                                                                                                                Furniture and office
                      kantor, dimiliki langsung            454,859,456                 86,588,699                                       63,466,100                    604,914,255           equipment, directly
                                                                                                                                                                                                         owned
                      Kendaraan bermotor,                                                                                                                                                Motor vehicle, directly
                                                           233,700,000                 63,350,000                                      192,155,000                    489,205,000
                      dimiliki langsung                                                                                                                                                                  owned
                      Dimiliki langsung               142,263,767,920            63,783,007,699            53,425,500,000              651,923,355               260,124,198,974               Directly owned
                      Lainnya, dalam                                                                                                                                                      Others, assets under
                                                        64,904,751,874               405,365,641        ( 30,550,000,000 )                              0         34,760,117,515
                      penyelesaian                                                                                                                                                                 construction
                      Aset dalam                                                                                                                                                                 Assets under
                                                        64,904,751,874               405,365,641        ( 30,550,000,000 )                              0         34,760,117,515
                      penyelesaian                                                                                                                                                               construction
                      Aset tetap                                                                                                                                                         Property, plant, and
                                                      207,168,519,794            64,188,373,340            22,875,500,000              651,923,355               294,884,316,489
                                                                                                                                                                                                    equipment
Akumulasi depresiasi Bangunan dan                                                                                                                                                       Building and leasehold       Carrying amount,
                     fasilitasnya, dimiliki              1,362,913,408             1,929,451,936                                       150,000,000                  3,442,365,344        improvement, directly           accumulated
                     langsung                                                                                                                                                                            owned            depreciation
                     Mesin dan peralatan,                                                                                                                                                       Machinery and
                     dimiliki langsung                       11,059,961            5,289,395,985             1,127,500,000             139,500,000                  6,567,455,946           equipment, directly
                                                                                                                                                                                                         owned
                      Alat pengangkutan,                                                                                                                                                        Transportation
                      dimiliki langsung                                            2,398,125,000             5,928,697,916                                          8,326,822,916           equipment, directly
Page 15
                                                                                                                                               owned
                  Perabot dan peralatan                                                                                          Furniture and office
                  kantor, dimiliki langsung      163,002,532     124,450,033                     28,033,410      315,485,975      equipment, directly
                                                                                                                                               owned
                  Kendaraan bermotor,                                                                                           Motor vehicle, directly
                                                   67,395,833     39,817,708                    110,441,248      217,654,789
                  dimiliki langsung                                                                                                            owned
                  Dimiliki langsung             1,604,371,734   9,781,240,662   7,056,197,916   427,974,658    18,869,784,970        Directly owned
                  Aset tetap                                                                                                    Property, plant, and
                                                1,604,371,734   9,781,240,662   7,056,197,916   427,974,658    18,869,784,970
                                                                                                                                          equipment
Nilai perolehan   Aset tetap                                                                                                    Property, plant, and      Carrying amount
                                              205,564,148,060                                                 276,014,531,519
                                                                                                                                          equipment
Page 16
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Page 17
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                          Notes for inventories
                          30 September 2023   31 December 2022
     Persediaan lancar       59,017,747,650     60,593,339,107      Current inventories
Page 18
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Page 19
[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
Material                       235,740,644,022     410,917,493,851                   Material usage
Upah, tenaga kerja langsung      1,949,284,055         914,706,881           Wages and direct labor
Depresiasi                       9,385,331,647       4,591,749,470                      Depreciation
Beban utilitas                      22,863,000       1,920,590,138                 Utilities expense
Biaya pabrikasi lainya           1,461,539,106       6,929,091,807    Other manufacturing overhead
Jumlah biaya produksi          248,559,661,830     425,273,632,147           Total production cost
Harga pokok produksi           248,559,661,830     425,273,632,147    Cost of goods manufactured
Beban pokok penjualan dan                                               Cost of sales and revenue
                               248,559,661,830     425,273,632,147
pendapatan
Page 20
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 21
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 22
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 23
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 24
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 25
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 26
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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