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Nomor Surat 079/HEXA/9034/X/2023
Nama Emiten Hexindo Adiperkasa Tbk
Kode Emiten HEXA
Perihal Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit
Perseroan dengan ini menyampaikan laporan keuangan untuk periode 6 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :
Informasi mengenai anak perusahaan Perseroan sebagai berikut :
Dokumen ini merupakan dokumen resmi Hexindo Adiperkasa Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.
Hexindo Adiperkasa 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 Hexindo Adiperkasa 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 HEXA Entity code
Nomor identifikasi entitas AA233 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor C. Industrials Sector
Subsektor C1. Industrial Goods Subsector
Industri C14. Machinery Industry
Subindustri C141. Construction Machinery Subindustry
& Heavy Vehicles
Informasi pemegang saham Controlling shareholder information
Foreign 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 II / Second Quarter
keuangan submissions
Tanggal awal periode berjalan April 01, 2023 Current period start date
Tanggal akhir periode berjalan September 30, 2023 Current period end date
Tanggal akhir tahun sebelumnya March 31, 2023 Prior year end date
Tanggal awal periode sebelumnya April 01, 2022 Prior period start date
Tanggal akhir periode sebelumnya September 30, 2022 Prior period end date
Tanggal akhir 2 tahun sebelumnya March 31, 2022 Prior 2 year end date
Mata uang pelaporan Dollar Amerika / USD Description of presentation currency
Kurs konversi pada tanggal pelaporan Conversion rate at reporting date if
jika mata uang penyajian selain rupiah 15,526.00000 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 Tidak / No 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
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partner
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 March 2023
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
17,004,915 26,682,453
equivalents
Aset keuangan derivatif Current derivative financial
736,123 0
lancar assets
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
109,008,124 130,552,730
ketiga parties
Piutang usaha pihak Trade receivables
13,157,470 25,283,371
berelasi related parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
158,585 53,014
ketiga parties
Piutang lainnya pihak Other receivables
940,377 576,785
berelasi related parties
Persediaan lancar Current inventories
Persediaan lancar 242,701,104 218,579,931 Current inventories
Biaya dibayar dimuka Current prepaid expenses
175,662 386,225
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
2,200,870 1,629,174
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
301,080
lancar
Jumlah aset lancar 386,384,310 403,743,683 Total current assets
Aset tidak lancar Non-current assets
Aset keuangan tidak Non-current financial
lancar assets
Aset keuangan tidak Non-current financial
lancar yang diukur assets at fair value
6,055,993 6,055,993
pada nilai wajar through profit or loss
melalui laba rugi
Pajak dibayar dimuka Non-current prepaid taxes
256,981 256,981
tidak lancar
Aset pajak tangguhan 2,998,809 3,038,112 Deferred tax assets
Aset tetap Property, plant, and
47,484,273 46,842,308
equipment
Aset hak guna 3,826,600 3,241,957 Right of use assets
Aset takberwujud selain Intangible assets other
110,856 122,368
goodwill than goodwill
Aset tidak lancar Other non-current
30,928 30,928
non-keuangan lainnya non-financial assets
Jumlah aset tidak lancar 60,764,440 59,588,647 Total non-current assets
Jumlah aset 447,148,750 463,332,330 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
53,001,200 102,787,200
pendek
Utang usaha Trade payables
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Utang usaha pihak Trade payables
4,303,497 10,592,141
ketiga third parties
Utang usaha pihak Trade payables
150,208,197 138,052,252
berelasi related parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
2,156,706 2,468,381
ketiga third parties
Utang lainnya pihak Other payables
389,769 291,250
berelasi related parties
Uang muka Current advances
pelanggan jangka from customers
pendek
Uang muka Current advances
pelanggan jangka from customers
6,792,783 7,028,707
pendek pihak third parties
ketiga
Beban akrual jangka Current accrued
55,339,134 11,355,983
pendek expenses
Liabilitas imbalan Short-term
pasca kerja jangka 2,492,972 5,845,596 post-employment
pendek benefit obligations
Utang pajak 1,852,728 3,201,926 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 finance lease
tempo dalam satu 602,746 831,120 liabilities
tahun atas liabilitas
sewa pembiayaan
Liabilitas keuangan Short-term derivative
1,746,445
derivatif jangka pendek financial liabilities
Jumlah liabilitas Total current
277,139,732 284,201,001
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Liabilitas jangka Long-term liabilities
panjang setelah net of current
dikurangi bagian maturities
yang jatuh tempo
dalam satu tahun
Liabilitas jangka Long-term finance
panjang atas lease liabilities
1,825,558 925,220
liabilitas sewa
pembiayaan
Kewajiban imbalan Long-term
pasca kerja jangka 12,810,392 12,445,312 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
14,635,950 13,370,532
jangka panjang liabilities
Jumlah liabilitas 291,775,682 297,571,533 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 23,232,926 23,232,926 Common stocks
Tambahan modal Additional paid-in
7,998,836 7,998,836
disetor capital
Cadangan keuntungan Reserve of gains
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(kerugian) investasi 1,151,458 1,151,458 (losses) from
pada instrumen ekuitas investments in equity
instruments
Cadangan pengukuran Reserve of
kembali program ( 641,997 ) ( 641,997 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 4,646,585 4,646,585 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 118,985,260 129,372,989 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
155,373,068 165,760,797
pemilik entitas induk owners of parent
entity
Jumlah ekuitas 155,373,068 165,760,797 Total equity
Jumlah liabilitas dan Total liabilities and equity
447,148,750 463,332,330
ekuitas
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[1321000] Statement of profit or loss and other comprehensive income, OCI
components presented before 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
316,808,437 262,622,737
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 245,020,319 ) ( 207,241,836 )
pendapatan
Jumlah laba bruto 71,788,118 55,380,901 Total gross profit
Beban penjualan ( 15,443,056 ) ( 13,098,145 ) Selling expenses
Beban umum dan administrasi General and administrative
( 14,794,011 ) ( 13,255,322 )
expenses
Pendapatan bunga 87,350 75,688 Interest income
Beban bunga dan keuangan ( 2,684,372 ) ( 542,988 ) Interest and finance costs
Pendapatan lainnya 2,294,685 3,869,833 Other income
Beban lainnya ( 1,504,636 ) ( 3,351,754 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
39,744,078 29,078,213
pajak penghasilan
Pendapatan (beban) pajak ( 8,835,776 ) ( 6,443,713 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
30,908,302 22,634,500
yang dilanjutkan continuing operations
Jumlah laba (rugi) 30,908,302 22,634,500 Total profit (loss)
Jumlah laba rugi komprehensif 30,908,302 22,634,500 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
30,908,302 22,634,500
diatribusikan ke entitas induk parent entity
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan attributable to
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke entitas 30,908,302 22,634,500 attributable to parent entity
induk
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 0.037 0.027 share from continuing
dilanjutkan operations
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[1410000] Statement of changes in equity - General Industry - Current Year
30 September 2023
Laporan perubahan ekuitas Statement of changes in equity
Cadangan keuntungan
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal (kerugian) investasi
Saham biasa kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
disetor pada instrumen
imbalan pasti penggunaannya penggunaannya entitas induk
ekuitas
Reserve of gains
Reserve of
(losses) from Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
investments in equity earnings earnings parent entity
defined benefit plans
instruments
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 23,232,926 7,998,836 1,151,458 ( 641,997 ) 4,646,585 129,372,989 165,760,797 165,760,797 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 23,232,926 7,998,836 1,151,458 ( 641,997 ) 4,646,585 129,372,989 165,760,797 165,760,797 Equity position, beginning of the period
Laba (rugi) 30,908,302 30,908,302 30,908,302 Profit (loss)
Distribusi dividen kas ( 41,296,031 ) ( 41,296,031 ) ( 41,296,031 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 23,232,926 7,998,836 1,151,458 ( 641,997 ) 4,646,585 118,985,260 155,373,068 155,373,068 Equity position, end of the period
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[1410000] Statement of changes in equity - General Industry - Prior Year
30 September 2022
Laporan perubahan ekuitas Statement of changes in equity
Cadangan keuntungan
Cadangan pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal (kerugian) investasi
Saham biasa kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
disetor pada instrumen
imbalan pasti penggunaannya penggunaannya entitas induk
ekuitas
Reserve of gains
Reserve of
(losses) from Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
investments in equity earnings earnings parent entity
defined benefit plans
instruments
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 23,232,926 7,998,836 975,960 1,029,483 4,646,585 121,819,676 159,703,466 159,703,466 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 23,232,926 7,998,836 975,960 1,029,483 4,646,585 121,819,676 159,703,466 159,703,466 Equity position, beginning of the period
Laba (rugi) 22,634,500 22,634,500 22,634,500 Profit (loss)
Distribusi dividen kas ( 44,066,726 ) ( 44,066,726 ) ( 44,066,726 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 23,232,926 7,998,836 975,960 1,029,483 4,646,585 100,387,450 138,271,240 138,271,240 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
350,125,794 270,437,605
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 258,159,247 ) ( 262,663,287 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 18,853,622 ) ( 17,277,887 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 14,924,190 ) ( 12,810,063 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
58,188,735 ( 22,313,632 )
(digunakan untuk) operasi in) operations
Penerimaan bunga dari Interests received from
87,350 75,688
aktivitas operasi operating activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 10,091,750 ) ( 9,552,767 )
penghasilan dari aktivitas
operasi
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 4,802,126 ) ( 1,101,999 ) from operating activities
operasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
43,382,209 ( 32,892,710 )
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Penerimaan dari penjualan Proceeds from disposal of
197,560 238,084
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 1,060,444 ) ( 1,304,668 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 9,279 ) ( 6,810 )
aset takberwujud intangible assets
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 872,163 ) ( 1,073,394 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 36,105,030 229,353,350 Proceeds from bank loans
Pembayaran pinjaman bank ( 84,251,280 ) ( 195,372,950 ) Payments of bank loans
Pembayaran utang Payments of consumer
( 1,286,087 ) ( 1,649,693 )
pembiayaan konsumen financing payables
Penerimaan dari penerbitan Proceeds from issuing other
312,883 199,427
instrumen ekuitas lainnya equity instruments
Pembayaran bunga dari Interests paid from financing
( 2,684,372 ) ( 542,988 )
aktivitas pendanaan activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
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(digunakan untuk) aktivitas ( 51,803,826 ) 31,987,146 financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 9,293,780 ) ( 1,978,958 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
26,682,453 16,383,639
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 383,758 ) ( 595,299 )
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
17,004,915 13,809,382
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 Laporan keuangan Perusahaan telah disusun sesuai dengan Standar Akuntansi Keuangan di Basis of preparation of consolidated financial
konsolidasian Indonesia (?SAK?), yang mencakup Pernyataan Standar Akuntansi Keuangan (?PSAK?) dan statements
Interpretasi Standar Akuntansi Keuangan (?ISAK?) yang dikeluarkan oleh Dewan Standar Akuntansi
Keuangan (?DSAK?) Ikatan Akuntan Indonesia dan Peraturan No. VIII.G.7 mengenai ?Penyajian dan
Pengungkapan Laporan Keuangan Emiten atau Perusahaan Publik? yang diterbitkan oleh OJK. / The
Company?s financial statements have been prepared in accordance with Indonesian Financial
Accounting Standards (?SAK?), which comprise the Statements of Financial Accounting Standards
(?PSAK?) and Interpretations to Financial Accounting Standards (?ISAK?) issued by the Financial
Accounting Standards Board (?DSAK?) of the Indonesian Institute of Accountants and Rule No.
VIII.G.7 regarding ?Financial Statements Presentation and Disclosures of Listed or Public Company?
issued by OJK.
Prinsip-prinsip konsolidasi Laporan keuangan disusun dengan dasar akrual, kecuali laporan arus kas, dan menggunakan konsep Principles of consolidation
biaya historis, kecuali untuk akun tertentu yang disajikan dengan menggunakan dasar seperti yang
disebutkan dalam Catatan terkait. Laporan arus kas menyajikan informasi penerimaan dan
pengeluaran kas dan bank yang dikelompokkan dalam aktivitas operasi, investasi dan pendanaan
dengan menggunakan metode langsung. Tahun buku Perusahaan adalah 1 April sampai dengan 31
Maret.Mata uang pelaporan yang digunakan dalam laporan keuangan adalah dolar Amerika Serikat
(?AS?) yang merupakan mata uang fungsional Perusahaan. / The financial statements have been
prepared using the accrual basis, except for the statement of cash flows, and using the historical cost
basis of accounting, except for certain accounts which are measured on the basis as described in the
relevant Notes herein. The statement of cash flows presents the receipts and payments of cash on
hand and in banks classified into operating, investing and financing activities using the direct method.
The financial reporting period of the Company is April 1 to March 31. The reporting currency used in
the financial statements is the United States (?US?) dollar which is the functional currency of the
Company.
Kas dan setara kas Model bisnis Perusahaan untuk mengelola aset keuangan mengacu pada bagaimana mereka Cash and cash equivalents
mengelola aset keuangannya untuk menghasilkan arus kas. Model bisnis menentukan apakah arus
kas akan dihasilkan dari penerimaan arus kas kontraktual, penjualan aset keuangan, atau keduanya. /
The Company?s business model for managing financial assets refers to how it manages its financial
assets in order to generate cash flows. The business model determines whether cash flows will result
from collecting contractual cash flows, selling the financial assets, or both.
Piutang usaha dan piutang lain-lain Pada pengakuan awal, Perusahaan mengukur aset keuangan pada nilai wajarnya ditambah biaya Trade and other receivables
transaksi, dalam hal aset keuangan tidak diukur pada nilai wajar melalui laba rugi (?NWLR?). Piutang
usaha yang tidak mengandung komponen pembiayaan yang signifikan, dimana Perusahaan telah
menerapkan cara praktis, yaitu diukur pada harga transaksi yang ditentukan sesuai PSAK No. 72,
?Pendapatan dari Kontrak dengan Pelanggan?. / At initial recognition, the Company measures a
financial asset at its fair value plus transaction costs, in the case of a financial asset not at fair value
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through profit or loss (?FVTPL?). Trade receivables that do not contain a significant financing
component, for which the Company has applied the practical expedient are measured at the
transaction price determined under PSAK No. 72, ?Revenue from Contracts with Customers?
Persediaan Persediaan dinyatakan berdasarkan nilai yang lebih rendah antara biaya perolehan atau nilai realisasi Inventories
neto. Biaya perolehan persediaan alat berat ditentukan dengan metode identifikasi khusus, sedangkan
biaya perolehan suku cadang ditentukan dengan metode rata-rata tertimbang. Nilai realisasi neto
adalah estimasi harga jual dalam kegiatan usaha biasa dikurangi estimasi biaya penyelesaian dan
estimasi biaya yang diperlukan untuk melakukan penjualan. Penyisihan penurunan nilai pasar
ditentukan berdasarkan hasil penelahaan persediaan terhadap keadaan persediaan pada tanggal
pelaporan. / Inventories are stated at the lower of cost or net realizable value. The cost of heavy
equipment inventories is determined by the specific identification method, while the cost of spare parts
is determined using the weighted average method. Net realizable value is the estimated selling price in
the ordinary course of business less estimated costs of completion and the estimated costs necessary
to make the sale. Allowance for decline in market value of inventories is provided based on a review of
the condition of the inventories at reporting date.
Tanaman produktif Tidak ada / Not Available Bearer plants
Properti investasi Tidak ada / Not Available Investment property
Aset tetap Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan (kecuali tanah yang Fixed assets
tidak disusutkan) dan rugi penurunan nilai, jika ada. Biaya perolehan termasuk biaya penggantian
bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat
inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam nilai tercatat aset tetap sebagai
suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang
tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi dan penghasilan komprehensif lain
pada saat terjadinya. / Fixed assets are stated at cost less accumulated depreciation (except for land
that is not depreciated) and impairment losses, if any. Such cost includes the cost of replacing part of
the fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major
inspection is performed, its cost is recognized in the carrying amount of the fixed assets as a
replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not
meet the recognition criteria are recognized in the statement of profit or loss and other comprehensive
income as incurred.
Tanah belum dikembangkan Tidak ada / Not Available Undeveloped land
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Aset biologis Tidak ada / Not Available Biological assets
Perkebunan plasma Tidak ada / Not Available Plasma plantations
Penurunan nilai aset nonkeuangan Pada setiap akhir periode pelaporan, Perusahaan menilai apakah terdapat indikasi suatu aset Impairment of non-financial assets
mengalami penurunan nilai. Jika terdapat indikasi tersebut atau pada saat pengujian penurunan nilai
aset diperlukan, maka Perusahaan membuat estimasi formal jumlah terpulihkan aset tersebut. Jumlah
terpulihkan yang ditentukan untuk aset individual adalah jumlah yang lebih tinggi antara nilai wajar aset
atau UPK dikurangi biaya untuk menjual dengan nilai pakainya, kecuali aset tersebut tidak
menghasilkan arus kas masuk yang sebagian besar independen dari aset atau kelompok aset lain. Jika
nilai tercatat aset atau UPK lebih besar daripada jumlah terpulihkannya, maka aset tersebut
dipertimbangkan mengalami penurunan nilai dan nilai tercatat aset diturunkan menjadi sebesar jumlah
terpulihkannya. Dalam menghitung nilai pakai, estimasi arus kas masa depan neto didiskontokan ke
nilai kini dengan menggunakan tingkat diskonto sebelum pajak yang menggambarkan penilaian pasar
kini dari nilai waktu uang dan risiko spesifik atas aset. Dalam menentukan nilai wajar dikurangi biaya
untuk menjual, digunakan harga penawaran pasar terakhir, jika tersedia. Jika tidak terdapat transaksi
tersebut, Perusahaan menggunakan model penilaian yang sesuai untuk menentukan nilai wajar aset.
Perhitungan-perhitungan ini dikuatkan oleh penilaian berganda atau indikator nilai wajar yang tersedia./
The Company assesses at the end of each reporting period whether there is an indication that an asset
may be impaired. If any such indication exists, or when impairment testing for an asset is required, the
Company makes an estimate of the asset?s recoverable amount. An asset?s recoverable amount is
the higher of the asset or its CGU?s fair value less costs to sell and its value-in-use (?VIU?), and is
determined for an individual asset, unless the asset does not generate cash inflows that are largely
independent of those from other assets or groups of assets. Where the carrying amount of an asset or
CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its
recoverable amount. In assessing the VIU, the estimated net future cash flows are discounted to their
present value using a pre-tax discount rate that reflects current market assessments of the time value
of money and the risks specific to the asset. In determining fair value less costs to sell, recent market
transactions are taken into account, if available. If no such transactions can be identified, an
appropriate valuation model is used to determine the fair value of the assets. These calculations are
corroborated by valuation multiples or other available fair value indicators.
Beban tangguhan Pajak tangguhan diakui dengan menggunakan metode liabilitas atas perbedaan temporer pada tanggal Deferred charges
pelaporan antara dasar pengenaan pajak dari aset dan liabilitas dan jumlah tercatatnya untuk tujuan
pelaporan keuangan pada tanggal pelaporan. Jumlah tercatat aset pajak tangguhan ditelaah pada
setiap tanggal pelaporan dan diturunkan apabila laba fiskal mungkin tidak memadai untuk
mengkompensasi sebagian atau semua manfaat aset pajak tangguhan. Aset pajak tangguhan yang
tidak diakui ditinjau ulang pada setiap tanggal pelaporan dan akan diakui apabila besar kemungkinan
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bahwa laba fiskal pada masa yang akan datang akan tersedia untuk pemulihannya. / Deferred tax is
provided using the liability method on temporary differences at the reporting date between the tax
bases of assets and liabilities and their carrying amounts for financial reporting purposes at the
reporting date. The carrying amount of a deferred tax asset is reviewed at each reporting date and
reduced to the extent that it is no longer probable that sufficient taxable profit will be available to allow
all or part of the benefit of that deferred tax asset to be utilized. Unrecognized deferred tax assets are
reassessed at each reporting date and are recognized to the extent that it has become probable that
future taxable profit will allow the deferred tax assets to be recovered.
Utang usaha dan liabilitas lain-lain Liabilitas keuangan diklasifikasikan, pada pengakuan awal, sebagai liabilitas keuangan yang diukur Trade payables and other liabilities
pada NWLR, utang dan pinjaman ditetapkan sesuai dengan kondisinya atau liabilitas keuangan pada
biaya perolehan diamortisasi. Semua liabilitas keuangan diakui pada nilai wajar saat pengakuan awal
dan, dalam hal liabilitas keuangan dilklasifikasi sebagai utang dan pinjaman, diakui pada nilai wajar
setelah dikurangi biaya transaksi yang dapat diatribusikan secara langsung. / Financial liabilities are
classified, at initial recognition, as financial liabilities at FVTPL, loans and borrowings as appropriate or
financial liabilities as amortized cost. All financial liabilities are recognized initially at fair value and, in
the case of loans and borrowings and payables, net of directly attributable transaction costs.
Pengakuan pendapatan dan beban Pendapatan dari kontrak dengan pelanggan diakui ketika pengendalian atas barang atau jasa dialihkan Revenue and expense recognition
kepada pelanggan pada suatu jumlah yang mencerminkan imbalan yang diharapkan Perusahaan
sebagai imbalan atas barang atau jasa tersebut. Secara umum, Perusahaan menyimpulkan bahwa
mereka bertindak sebagai prinsipal dalam pengaturan pendapatannya. Jika pelanggan membayar
imbalan sebelum Perusahaan mengalihkan barang atau jasa kepada pelanggan, liabilitas kontrak
diakui pada saat pembayaran dilakukan atau pembayaran imbalan jatuh tempo (mana yang lebih
awal). Liabilitas kontrak diakui sebagai pendapatan pada saat Perusahaan telah memenuhi apa yang
harus dilaksanakan sesuai kontrak. / Revenue from contracts with customers is recognized when
control of the goods or services are transferred to the customers at an amount that reflects the
consideration to which the Company expects to be entitled in exchange for those goods or services.
The Company has generally concluded that it is the principal in its revenue arrangements. If a
customer pays consideration beforethe Company transfers goods or services to the customer, a
contract liability is recognized when the payment is made or the payment is due (whichever is earlier).
Contract liabilities are recognized as revenue when the Company performs under the contract.
Penjabaran mata uang asing Perusahaan mempertimbangkan indikator utama dan indikator lainnya dalam menentukan mata uang Foreign currency translation
fungsionalnya, jika ada indikator yang tercampur dan mata uang fungsional tidak jelas, manajemen
menggunakan penilaian untuk menentukan mata uang fungsional yang paling tepat menggambarkan
pengaruh ekonomi dari transaksi, kejadian dan kondisi yang mendasarinya. Laporan keuangan
disajikan dalam dolar AS, yang merupakan mata uang fungsional Perusahaan. Transaksi dalam mata
uang selain dolar AS dicatat ke dalam dolar AS berdasarkan nilai tukar yang berlaku pada saat
transaksi dilakukan. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata
uang selain dolar AS disesuaikan ke dalam mata uang dolar AS berdasarkan kurs tengah transaksi
Bank Indonesia yang berlaku pada tanggal tersebut. Laba atau rugi kurs yang terjadi, dikreditkan atau
dibebankan pada operasi tahun berjalan. / The Company considers the primary indicators and other
indicators in determining its functional currency, if indicators are mixed and the functional currency is
not obvious, management uses its judgment to determine the functional currency that most faithfully
represents the economic effects of the underlying transactions, events and conditions. The financial
statements are presented in US dollar, which is the Company?s functional currency. Transactions in
currencies other than US dollar are recorded in US dollar amounts at the prevailing exchange rate at
the time the transactions are conducted. At statement of financial position date, monetary assets and
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liabilities denominated in currencies other than US dollar are adjusted to US dollar based on Bank
Indonesia?s middle rate of transactions applicable on that date. The resulting gains or losses are
credited or charged to operations of the current year.
Transaksi dengan pihak berelasi Perusahaan melakukan transaksi dengan pihak berelasi sesuai dengan definisi yang diuraikan pada Transactions with related parties
PSAK No. 7, ?Pengungkapan Pihak-pihak Berelasi?. Transaksi ini dilakukan berdasarkan persyaratan
yang disetujui oleh kedua belah pihak, yang mungkin tidak sama dengan transaksi lain yang dilakukan
dengan pihak-pihak yang tidak berelasi. / The Company has transactions with related parties as
defined in PSAK No. 7, ?Related Party Disclosures?. The transactions are made based on terms
agreed by the parties, which may not be the same as those made with unrelated parties.
Pajak penghasilan Aset dan liabilitas pajak kini untuk periode berjalan diukur sebesar jumlah yang diharapkan dapat Income taxes
direstitusi dari atau dibayarkan kepada otoritas perpajakan. Tarif pajak dan peraturan pajak yang
digunakan untuk menghitung jumlah tersebut adalah yang telah berlaku atau secara substantif telah
berlaku pada tanggal pelaporan di negara tempat Perusahaan beroperasi dan menghasilkan
pendapatan kena pajak. Pajak penghasilan kini terkait dengan pos-pos yang diakui secara langsung di
ekuitas diakui dalam ekuitas dan bukan dalam laporan laba rugi. Manajemen secara berkala
mengevaluasi posisi yang diambil dalam SPT sehubungan dengan situasi di mana peraturan
perpajakan yang berlaku tunduk pada interpretasi dan menetapkan ketentuan yang sesuai. / Current
income tax assets and liabilities for the current period are measured at the amount expected to be
recovered from or paid to the taxation authority. The tax rates and tax laws used to compute the
amount are those that have been enacted or substantively enacted as at the reporting date in the
countries where the Company operates and generates taxable income. Current income tax relating to
items recognized directly in equity is recognized in equity and not in the statement of profit or loss.
Management periodically evaluates positions taken in the tax returns with respect to situations in which
applicable tax regulations are subject to interpretation and establishes provisions where appropriate.
Pinjaman Liabilitas untuk utang bank jangka pendek, utang usaha dan utang non-usaha jangka pendek, beban Borrowings
akrual dan liabilitas imbalan kerja jangka pendek dinyatakan sebesar jumlah tercatat (jumlah nosional),
yang kurang lebih sebesar nilai wajarnya. / Liabilities for short-term bank loan, current trade payables
and non-trade payables, accrued expenses and short-term employee benefits liability are stated at
carrying amounts (notional amounts), which approximate their fair values.
Provisi Provisi diakui jika Perusahaan memiliki kewajiban kini (baik bersifat hukum maupun bersifat konstruktif) Provisions
jika, sebagai akibat peristiwa masa lalu, besar kemungkinan penyelesaian kewajiban tersebut
mengakibatkan arus keluar sumber daya mengandung manfaat ekonomi dan total kewajiban dapat
diestimasi secara andal. Provisi ditelaah pada setiap akhir periode pelaporan dan disesuaikan untuk
mencerminkan estimasi terbaik yang paling kini. Jika arus keluar sumber daya untuk menyelesaikan
kewajiban kemungkinan besar tidak terjadi, maka provisi dibatalkan. / Provisions are recognized when
the Company has a present obligation (legal or constructive) where, as a result of a past event, it is
probable that an outflow of resources embodying economic benefits will be required to settle the
obligation and a reliable estimate can be made of the amount of the obligation. Provisions are reviewed
at the end of each reporting period and adjusted to reflect the current best estimate. If it is no longer
probable that an outflow of resources embodying economic benefits will be required to settle the
obligation, the provision is reversed.
Imbalan kerja karyawan Perusahaan mengakui liabilitas atas imbalan kerja karyawan berdasarkan peraturan Perusahaan dan Employee benefits
Undang-undang No. 13/2003 tanggal 25 Maret 2003. Pengukuran kembali, terdiri atas keuntungan dan
kerugian aktuarial, segera diakui pada laporan posisi keuangan dengan pengaruh langsung didebit
Page 17
atau dikreditkan kepada saldo laba melalui penghasilan komprehensif lain (?PKL?) pada periode
terjadinya. Pengukuran kembali tidak direklasifikasi ke laba rugi pada periode berikutnya. / The
Company provides post employment benefits under the Company?s policy and Law No. 13/2003 dated
March 25, 2003. Re-measurements, comprising of actuarial gains and losses, are recognized
immediately in the statement of financial position with a corresponding debit or credit to retained
earnings through other comprehensive income (?OCI?) in the period in which they occur.
Re-measurements are not reclassified to profit or loss in subsequent periods.
Laba per saham Laba per saham dasar dihitung dengan membagi laba tahun berjalan dengan jumlah rata-rata Earnings per share
tertimbang saham yang beredar pada tahun yang bersangkutan. / Basic earnings per share is
computed by dividing the income for the year with the weighted-average number of the shares
outstanding during the year.
Dividen Dividen diakui sebagai penghasilan lain-lain dalam laba rugi pada saat hak atas pembayaran telah Dividends
ditetapkan. / Dividends are recognized as other income in the profit or loss when the right of payment
has been established.
Pelaporan segmen Untuk tujuan manajemen, Perusahaan dibagi menjadi dua segmen operasi berdasarkan usaha dan Segment reporting
geografis yang dikelola secara independen oleh masing-masing pengelola segmen yang bertanggung
jawab atas kinerja dari masing-masing segmen. Para pengelola segmen melaporkan secara langsung
kepada manajemen Perusahaan yang secara teratur mengkaji laba segmen sebagai dasar untuk
mengalokasikan sumber daya ke masing-masing segmen dan untuk menilai kinerja segmen. / For
management purposes, the Company is organized into two operating segments based on their
business and geographical location which are independently managed by the respective segment
managers responsible for the performance of the respective segments under their charge. The
segment managers report directly to the management who regularly review the segment results in
order to allocate resources to the segments and to assess the segment performance.
Instrumen keuangan derivatif Perusahaan menggunakan instrumen keuangan derivatif, seperti kontrak mata uang forward untuk Derivative financial instruments
melindungi risiko mata uang asing. Instrumen keuangan derivatif tersebut pada awalnya diakui pada
nilai wajar pada saat kontrak derivatif ditandatangani dan kemudian dinilai kembali pada nilai wajar.
Derivatif dicatat sebagai aset keuangan ketika nilai wajarnya positif dan sebagai liabilitas keuangan
ketika nilai wajarnya negatif. / The Company uses derivative financial instruments, such as forward
currency contracts, to hedge its foreign currency risks. Such derivative financial instruments are initially
recognized at fair value on the date on which a derivative contract is entered into and are subsequently
re-measured at fair value. Derivatives are carried as financial assets when the fair value is positive and
as financial liabilities when the fair value is negative.
Penerapan standar akutansi baru A. Amandemen PSAK No. 71, ?Instrumen Keuangan?, Amandemen PSAK No. 55, ?Instrumen The implementation of new statements of
Keuangan: Pengakuan dan Pengukuran?, Amandemen PSAK No. 60 ?Instrumen Keuangan: accounting standards
Pengungkapan?, Amandemen PSAK No. 62, ?Kontrak Asuransi? dan Amandemen PSAK No. 73,
?Sewa? tentang Reformasi Acuan Suku Bunga - Tahap 2. B. Amandemen PSAK No. 73, ?Sewa? -
Konsesi Sewa terkait COVID-19 setelah 30 Juni 2021. C. Penyesuaian Tahunan 2021 : PSAK No. 1,
?Penyajian Laporan Keuangan?, beberapa perubahan tentang pertimbangan yang dibuat oleh
manajemen dalam proses penerapan kebijakan akuntansi yang secara signifikan mempengaruhi
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jumlah yang diakui dalam laporan keuangan. PSAK No. 48, ?Penurunan Nilai Aset?, tentang ruang
lingkup penurunan nilai aset dan menghapus perbedaan dengan Standar Pelaporan Keuangan
Internasional (?IFRS?) pada Standar Akuntansi Internasional (?IAS?) No. 36 paragraf 04(a). / A.
Amendments to PSAK No. 71, ?Financial Instruments?, Amendments to PSAK No. 55, ?Financial
Instruments: Recognition and Measurement?, Amendments to PSAK No. 60, ?Financial Instruments:
Disclosures?, Amendments to PSAK No. 62, ?Insurance Contracts? and Amendments to PSAK No.
73, ?Leases? on Interest Rate Reference Reform - Stage 2. B. Amendments to PSAK No. 73,
?Leases? - COVID-19 related Rent Concessions after June 30, 2021. C. 2021 Annual Improvements:
PSAK No. 1, ?Presentation of Financial Statements?, some changes regarding consideration made by
management in the process of applying accounting policies that significantly affect the amounts they
recognize in the financial statements. PSAK No. 48, ?Impairment of Assets?, regarding the scope of
impairment of assets and deletion of the difference with International Financial Reporting Standards
(?IFRS?) in International Accounting Standards (?IAS?) No. 36 paragraph 04(a).
Kombinasi bisnis Tidak ada / Not Available Business combination
Penentuan nilai wajar Perusahaan menggunakan teknik penilaian yang sesuai dengan keadaan dan data yang memadai Determination of fair value
tersedia untuk mengukur nilai wajar, dengan memaksimalkan masukan (input) yang dapat diamati
(observable) yang relevan dan meminimalkan masukan (input) yang tidak dapat diamati
(unobservable). / The Company uses valuation techniques that are appropriate in the circumstances
and for which sufficient data are available to measure fair value, maximizing the use of relevant
observable inputs and minimizing the use of unobservable inputs.
Transaksi dan saldo dalam mata uang asing Perusahaan mempertimbangkan indikator utama dan indikator lainnya dalam menentukan mata uang Foreign currency transactions and balances
fungsionalnya, jika ada indikator yang tercampur dan mata uang fungsional tidak jelas, manajemen
menggunakan penilaian untuk menentukan mata uang fungsional yang paling tepat menggambarkan
pengaruh ekonomi dari transaksi, kejadian dan kondisi yang mendasarinya. Laporan keuangan
disajikan dalam dolar AS, yang merupakan mata uang fungsional Perusahaan. Transaksi dalam mata
uang selain dolar AS dicatat ke dalam dolar AS berdasarkan nilai tukar yang berlaku pada saat
transaksi dilakukan. Pada tanggal laporan posisi keuangan, aset dan liabilitas moneter dalam mata
uang selain dolar AS disesuaikan ke dalam mata uang dolar AS berdasarkan kurs tengah transaksi
Bank Indonesia yang berlaku pada tanggal tersebut. Laba atau rugi kurs yang terjadi, dikreditkan atau
dibebankan pada operasi tahun berjalan. / The Company considers the primary indicators and other
indicators in determining its functional currency, if indicators are mixed and the functional currency is
not obvious, management uses its judgment to determine the functional currency that most faithfully
represents the economic effects of the underlying transactions, events and conditions. The financial
statements are presented in US dollar, which is the Company?s functional currency. Transactions in
currencies other than US dollar are recorded in US dollar amounts at the prevailing exchange rate at
the time the transactions are conducted. At statement of financial position date, monetary assets and
liabilities denominated in currencies other than US dollar are adjusted to US dollar based on Bank
Indonesia?s middle rate of transactions applicable on that date. The resulting gains or losses are
credited or charged to operations of the current year.
Giro pada Bank Indonesia dan bank lain Tidak ada / Not Available Current accounts with Bank Indonesia and
other banks
Page 19
Penempatan pada Bank Indonesia dan bank lain Tidak ada / Not Available Placements with Bank Indonesia and other
banks
Efek-efek Tidak ada / Not Available Securities
Investasi jangka pendek Tidak ada / Not Available Short-term investment
Aset hak guna Perusahaan mengakui aset hak-guna pada tanggal permulaan sewa (yaitu tanggal aset pendasar Right of use assets
tersedia untuk digunakan). Aset hak-guna diukur pada harga perolehan, dikurangi akumulasi
penyusutan dan penurunan nilai, serta disesuaikan dengan pengukuran kembali liabilitas sewa. Biaya
perolehan aset hak-guna mencakup jumlah liabilitas sewa yang diakui, biaya langsung awal yang
terjadi, dan pembayaran sewa yang dilakukan pada atau sebelum tanggal permulaan dikurangi setiap
insentif sewa yang diterima. Aset hak-guna disusutkan dengan metode garis lurus selama masa sewa.
/ The Company recognizes right-of-use assets at the commencement date of the lease (i.e., the date
the underlying asset is available for use). Right-of-use assets are measured at cost, less any
accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease
liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct
costs incurred, and lease payments made at or before the commencement date less any lease
incentives received. Right-of-use assets are depreciated on a straight-line basis over the lease term.
Properti investasi Tidak ada / Not Available Investment properties
Goodwill Tidak ada / Not Available Goodwill
Page 20
Investasi pada entitas asosiasi Pada pengakuan awal, Perusahaan dapat memilih untuk menetapkan klasifikasi yang takterbatalkan Investment in associates
atas investasi pada instrumen ekuitas sebagai NWPKL jika memenuhi definisi ekuitas sesuai PSAK
No. 50, ?Instrumen Keuangan: Penyajian? dan tidak dimiliki untuk diperdagangkan. Klasifikasi
ditentukan atas basis instrumen per instrumen. Keuntungan dan kerugian atas aset keuangan ini tidak
pernah direklasifikasi ke laba rugi, dan aset keuangan ini tidak menjadi subyek penurunan nilai.
Dividen diakui sebagai penghasilan lain-lain dalam laba rugi pada saat hak atas pembayaran telah
ditetapkan. / Upon initial recognition, the Company can elect to classify irrevocably its investments in
equity instruments at FVOCI when they meet the definition of equity under PSAK No. 50, ?Financial
instruments: Presentation? and are not held for trading. The classification is determined on an
instrument-by-instrument basis. Gains and losses on these financial assets are never recycled to profit
or loss, and these financial assets are not subject to impairment assessment. Dividends are recognized
as other income in the profit or loss when the right of payment has been established.
Aset takberwujud Beban yang timbul sehubungan dengan biaya perolehan piranti lunak ditangguhkan dan diamortisasi Intangible assets
dengan menggunakan metode garis lurus selama 5 (lima) tahun. / Costs incurred related to the
acquisition of software application are deferred and amortized using the straight-line method over 5
(five) years.
Beban dibayar dimuka Biaya dibayar di muka dibebankan pada operasi sesuai dengan masa manfaat masing-masing biaya Prepaid expenses
bersangkutan. Bagian biaya yang akan dibebankan pada usaha dalam 1 (satu) tahun disajikan dalam
akun ?Biaya Dibayar di Muka? dalam laporan posisi keuangan. Bagian jangka panjang dari biaya
dibayar di muka disajikan dalam akun ?Biaya Dibayar di Muka - Setelah dikurangi Bagian Lancar?
dalam laporan posisi keuangan. / Prepaid expenses are charged to operations over the periods
benefited. The current portion of the prepaid expense to be charged to the operations within 1 (one)
year is presented as ?Prepaid Expenses? account in the statement of financial position. The long-term
portion of prepaid expenses is presented as ?Prepaid Expenses - Net of Current Portion? account in
the statement of financial position.
Piutang dan utang asuransi Tidak ada / Not Available Insurance receivables and payables
Piutang pembiayaan konsumen Tidak ada / Not Available Consumer financing receivables
Aset minyak dan gas bumi Tidak ada / Not Available Oil and gas properties
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Aset eksplorasi dan evaluasi Tidak ada / Not Available Exploration and evaluation assets
Aset konsesi Tidak ada / Not Available Concession assets
Liabilitas atas kontrak Jika pelanggan membayar imbalan sebelum Perusahaan mengalihkan barang atau jasa kepada Contract liabilities
pelanggan, liabilitas kontrak diakui pada saat pembayaran dilakukan atau pembayaran imbalan jatuh
tempo (mana yang lebih awal). Liabilitas kontrak diakui sebagai pendapatan pada saat Perusahaan
telah memenuhi apa yang harus dilaksanakan sesuai kontrak. / If a customer pays consideration
before the Company transfers goods or services to the customer, a contract liability is recognized when
the payment is made or the payment is due (whichever is earlier). Contract liabilities are recognized as
revenue when the Company performs under the contract.
Simpanan nasabah dan simpanan dari bank lain Tidak ada / Not Available Deposits from customers and deposits from
other banks
Obligasi subordinasi Tidak ada / Not Available Subordinated bonds
Efek-efek yang dibeli dengan janji dibeli kembali Tidak ada / Not Available Securities purchased under resell agreements
Liabilitas pembongkaran aset restorasi area Tidak ada / Not Available Asset abandoment and site restoration
Page 22
Saham treasuri Tidak ada / Not Available Treasury stock
Modal saham Tujuan utama pengelolaan modal Perusahaan adalah untuk memastikan pemeliharaan rasio modal Share capital
yang sehat untuk mendukung usaha dan memaksimalkan imbalan bagi pemegang saham. Modal
meliputi modal saham, tambahan modal disetor - neto dan saldo laba. Selain itu, Perusahaan
dipersyaratkan oleh Undang-undang Perseroan Terbatas No. 40 efektif tanggal 16 Agustus 2007 untuk
mengkontribusikan dan mempertahankan sampai dengan 20% dari modal saham ditempatkan dan
disetor penuh ke dalam dana cadangan yang tidak boleh didistribusikan. Persyaratan permodalan
eksternal tersebut dipertimbangkan oleh Perusahaan pada Rapat Umum Pemegang Saham Tahunan. /
The primary objective of the Company?s capital management is to ensure that it maintains healthy
capital ratios in order to support its business and maximize shareholders? value. Capital includes share
capital, additional paid-in capital - net and retained earnings. In addition, the Company is also required
by Corporate Law No. 40 effective August 16, 2007 to contribute and maintain a non-distributable
reserve fund until the said reserve reaches 20% of the issued and fully paid share capital. This
externally imposed capital requirement is considered by the Company at the Annual General
Shareholders? Meeting.
Pengaturan pembayaran berbasis saham Tidak ada / Not Available Share-based payment arrangement
Biaya emisi efek ekuitas Tidak ada / Not Available Stock issuance cost
Instrumen keuangan Instrumen keuangan adalah setiap kontrak yang memberikan aset keuangan bagi satu entitas dan Financial instruments
liabilitas keuangan atau ekuitas bagi entitas lain. / A financial instrument is any contract that gives rise
to a financial asset of one entity and a financial liability or equity instrument of another entity.
Aset tidak lancar yang diklasifikasikan sebagai Pada pengakuan awal, Perusahaan dapat memilih untuk menetapkan klasifikasi yang takterbatalkan Non-current assets classified as held for sale
dimiliki untuk dijual atas investasi pada instrumen ekuitas sebagai NWPKL jika memenuhi definisi ekuitas sesuai PSAK
No. 50, ?Instrumen Keuangan: Penyajian? dan tidak dimiliki untuk diperdagangkan. Klasifikasi
ditentukan atas basis instrumen per instrumen. / Upon initial recognition, the Company can elect to
classify irrevocably its investments in equity instruments at FVOCI when they meet the definition of
equity under PSAK No. 50, ?Financial instruments: Presentation? and are not held for trading. The
classification is determined on an instrument-by-instrument basis.
Page 23
Peristiwa setelah tanggal periode pelaporan Peristiwa setelah akhir periode yang memberikan tambahan informasi mengenai posisi keuangan Events after reporting period
Perusahaan pada tanggal pelaporan (peristiwa penyesuaian), jika ada, dicerminkan dalam laporan
keuangan. Peristiwa setelah akhir periode yang bukan peristiwa penyesuaian diungkapkan dalam
Catatan atas laporan keuangan, jika material. / Post period-end events that provide additional
information about the Company?s financial position at the reporting date (adjusting events), if any, are
reflected in the financial statements. Post period-end events that are not adjusting events are disclosed
in the Notes to the financial statements, when material.
Penerapan standar akuntansi baru A. Amandemen PSAK No. 71, ?Instrumen Keuangan?, Amandemen PSAK No. 55, ?Instrumen Adoption of new accounting standards
Keuangan: Pengakuan dan Pengukuran?, Amandemen PSAK No. 60 ?Instrumen Keuangan:
Pengungkapan?, Amandemen PSAK No. 62, ?Kontrak Asuransi? dan Amandemen PSAK No. 73,
?Sewa? tentang Reformasi Acuan Suku Bunga - Tahap 2. B. Amandemen PSAK No. 73, ?Sewa? -
Konsesi Sewa terkait COVID-19 setelah 30 Juni 2021. C. Penyesuaian Tahunan 2021 : PSAK No. 1,
?Penyajian Laporan Keuangan?, beberapa perubahan tentang pertimbangan yang dibuat oleh
manajemen dalam proses penerapan kebijakan akuntansi yang secara signifikan mempengaruhi
jumlah yang diakui dalam laporan keuangan. PSAK No. 48, ?Penurunan Nilai Aset?, tentang ruang
lingkup penurunan nilai aset dan menghapus perbedaan dengan Standar Pelaporan Keuangan
Internasional (?IFRS?) pada Standar Akuntansi Internasional (?IAS?) No. 36 paragraf 04(a). / A.
Amendments to PSAK No. 71, ?Financial Instruments?, Amendments to PSAK No. 55, ?Financial
Instruments: Recognition and Measurement?, Amendments to PSAK No. 60, ?Financial Instruments:
Disclosures?, Amendments to PSAK No. 62, ?Insurance Contracts? and Amendments to PSAK No.
73, ?Leases? on Interest Rate Reference Reform - Stage 2. B. Amendments to PSAK No. 73,
?Leases? - COVID-19 related Rent Concessions after June 30, 2021. C. 2021 Annual Improvements:
PSAK No. 1, ?Presentation of Financial Statements?, some changes regarding consideration made by
management in the process of applying accounting policies that significantly affect the amounts they
recognize in the financial statements. PSAK No. 48, ?Impairment of Assets?, regarding the scope of
impairment of assets and deletion of the difference with International Financial Reporting Standards
(?IFRS?) in International Accounting Standards (?IAS?) No. 36 paragraph 04(a).
Standar akuntansi yang telah disahkan namun Amandemen PSAK No. 16, ?Aset Tetap? - Hasil sebelum Penggunaan yang Diintensikan. Accounting standards issued but not yet
belum berlaku efektif Amandemen PSAK No. 1, ?Penyajian Laporan Keuangan? Tentang Klasifikasi Liabilitas sebagai effective
Jangka Pendek atau Jangka Panjang. Amandemen PSAK No. 1, ?Penyajian Laporan Keuangan?
tentang Pengungkapan Kebijakan Akuntansi. Amandemen PSAK No. 25, ?Kebijakan Akuntansi,
Perubahan Estimasi Akuntansi, dan Kesalahan terkait Definisi Estimasi Akuntansi?. Amandemen
PSAK No. 46, ?Pajak Penghasilan? tentang Pajak Tangguhan Terkait Aset dan Liabilitas yang Timbul
Dari Transaksi Tunggal. / Amendments to PSAK No. 16, ?Fixed Assets? - Proceeds before Intended
Use. Amendments to PSAK No. 1, ?Presentation of Financial Statements? - Classification of a Liability
as Current or Non-current. Amendment of PSAK No. 1, ?Presentation of Financial Statements? -
Disclosure of Accounting Policies. Amendment of PSAK No. 25, ?Accounting Policies, Changes in
Accounting Estimates and Errors - Definition of Accounting Estimates?. Amendment of PSAK No. 46,
?Income Taxes? - Deferred Tax Related to Assets and Liabilities arising from a Single Transaction
Utang pembiayaan konsumen Tidak ada / Not Available Consumer financing liabilities
Page 24
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Aset tetap, akhir
Reklasifikasi aset tetap
periode tetap tetap periode
Property, plant, and Reclassifications of
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 10,458,537 10,458,537 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 31,393,411 274 ( 3,463 ) 38,744 31,428,966 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 10,247,807 299,600 ( 107,914 ) ( 120,503 ) 10,318,990 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
23,066,668 ( 326,710 ) 2,778,576 25,518,534
langsung directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 10,071,241 338,646 ( 118,825 ) 10,291,062 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
11,841,582 70,749 ( 696,009 ) 111,591 11,327,913
dimiliki langsung owned
Peralatan Teknikal, Technical Equipment,
6,634,758 184,085 ( 136,882 ) 4,139 6,686,100
dimiliki langsung directly owned
Dimiliki langsung 103,714,004 893,354 ( 1,389,803 ) 2,812,547 106,030,102 Directly owned
Bangunan, dalam Building, assets under
208,776 167,090 ( 73,106 ) 302,760
penyelesaian construction
Aset dalam Assets under
208,776 167,090 ( 73,106 ) 302,760
penyelesaian construction
Aset tetap Property, plant, and
103,922,780 1,060,444 ( 1,389,803 ) 2,739,441 106,332,862
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 20,705,106 699,615 ( 2,247 ) 21,402,474 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 8,695,123 326,238 ( 107,914 ) ( 15,073 ) 8,898,374 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
Page 25
langsung 2,488,481 2,031,254 ( 46,621 ) ( 1,021,596 ) 3,451,518 directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 8,119,942 367,781 ( 116,234 ) 8,371,489 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
10,897,451 169,650 ( 694,261 ) 111,591 10,484,431
dimiliki langsung owned
Peralatan Teknikal, Technical Equipment,
6,174,369 202,816 ( 136,882 ) 6,240,303
dimiliki langsung directly owned
Dimiliki langsung 57,080,472 3,797,354 ( 1,104,159 ) ( 925,078 ) 58,848,589 Directly owned
Aset tetap Property, plant, and
57,080,472 3,797,354 ( 1,104,159 ) ( 925,078 ) 58,848,589
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
46,842,308 47,484,273
equipment
Page 26
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year
31 March 2023
Aset tetap Property, plant, and equipment
Aset tetap, awal Penambahan aset Pengurangan aset Aset tetap, akhir
Reklasifikasi aset tetap
periode tetap tetap periode
Property, plant, and Reclassifications of
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 10,458,537 0 10,458,537 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 31,253,114 15,320 ( 18,824 ) 143,801 31,393,411 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 9,397,366 3,134,575 ( 113,874 ) ( 2,170,260 ) 10,247,807 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
5,869,232 0 (0) 17,197,436 23,066,668
langsung directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 9,427,084 864,284 ( 432,690 ) 212,563 10,071,241 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
11,204,928 418,295 ( 1,570,920 ) 1,789,279 11,841,582
dimiliki langsung owned
Peralatan Teknikal, Technical Equipment,
6,341,170 482,627 ( 189,039 ) 0 6,634,758
dimiliki langsung directly owned
Dimiliki langsung 83,951,431 4,915,101 ( 2,325,347 ) 17,172,819 103,714,004 Directly owned
Bangunan, dalam Building, assets under
136,473 472,251 (0) ( 399,948 ) 208,776
penyelesaian construction
Aset dalam Assets under
136,473 472,251 (0) ( 399,948 ) 208,776
penyelesaian construction
Aset tetap Property, plant, and
84,087,904 5,387,352 ( 2,325,347 ) 16,772,871 103,922,780
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 19,291,523 1,425,369 ( 11,786 ) 20,705,106 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 8,839,326 518,331 ( 113,819 ) ( 548,715 ) 8,695,123 equipment, directly
owned
Alat berat, dimiliki Heavy equipment,
Page 27
langsung 182,342 1,987,327 (0) 318,812 2,488,481 directly owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 7,846,909 700,773 ( 427,740 ) 0 8,119,942 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
10,474,756 348,155 ( 1,501,333 ) 1,575,873 10,897,451
dimiliki langsung owned
Peralatan Teknikal, Technical Equipment,
6,089,770 272,674 ( 188,075 ) 0 6,174,369
dimiliki langsung directly owned
Dimiliki langsung 52,724,626 5,252,629 ( 2,242,753 ) 1,345,970 57,080,472 Directly owned
Aset tetap Property, plant, and
52,724,626 5,252,629 ( 2,242,753 ) 1,345,970 57,080,472
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
31,363,278 46,842,308
equipment
Page 28
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Aset tetap dinyatakan sebesar biaya perolehan dikurangi akumulasi penyusutan (kecuali tanah yang Disclosure of notes for property, plant and
tidak disusutkan) dan rugi penurunan nilai, jika ada. Biaya perolehan termasuk biaya penggantian equipment
bagian aset tetap saat biaya tersebut terjadi, jika memenuhi kriteria pengakuan. Selanjutnya, pada saat
inspeksi yang signifikan dilakukan, biaya inspeksi itu diakui ke dalam nilai tercatat aset tetap sebagai
suatu penggantian jika memenuhi kriteria pengakuan. Semua biaya pemeliharaan dan perbaikan yang
tidak memenuhi kriteria pengakuan diakui dalam laporan laba rugi dan penghasilan komprehensif lain
pada saat terjadinya. Penyusutan aset dimulai pada saat aset tersebut siap untuk digunakan sesuai
maksud penggunaannya dan dihitung dengan menggunakan metode garis lurus berdasarkan estimasi
umur manfaat ekonomis. Jumlah tercatat aset tetap dihentikan pengakuannya pada saat dilepaskan
atau saat tidak ada manfaat ekonomis masa depan yang diharapkan dari penggunaan atau
pelepasannya. Laba atau rugi yang timbul dari penghentian pengakuan aset (dihitung sebagai
perbedaan antara jumlah neto hasil pelepasan dan jumlah tercatat dari aset) dimasukkan dalam
laporan laba rugi dan penghasilan komprehensif lain pada tahun aset tersebut dihentikan
pengakuannya. / Fixed assets are stated at cost less accumulated depreciation (except for land that is
not depreciated) and impairment losses, if any. Such cost includes the cost of replacing part of the
fixed assets when that cost is incurred, if the recognition criteria are met. Likewise, when a major
inspection is performed, its cost is recognized in the carrying amount of the fixed assets as a
replacement if the recognition criteria are satisfied. All other repairs and maintenance costs that do not
meet the recognition criteria are recognized in the statement of profit or loss and other comprehensive
income as incurred. Depreciation of an asset starts when it is available for its intended use and is
computed using the straight-line method based on the estimated useful life of the asset. An item of
fixed asset is derecognized upon disposal or when no future economic benefits are expected from its
use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the difference
between the net disposal proceeds and the carrying amount of the asset) is included in the statement
of profit or loss and other comprehensive income in the year the asset is derecognized.
Page 29
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 September 2023
Aset hak guna Right of use assets
Aset hak guna, Penambahan aset hak Pengurangan aset hak Reklasifikasi aset hak Aset hak guna,
periode awal guna guna guna periode akhir
Right of use assets, Addition in right of use Disposals in right of use Reclassifications of right Right of use assets,
beginning period assets assets of use assets end period
Nilai perolehan, kotor Alat pengangkutan, aset Transportation Carrying amount, gross
hak guna 3,201,470 1,452,698 ( 111,591 ) 4,542,577 equipment, right of use
assets
Bangunan, aset hak guna Building, right of use
2,063,683 702,552 ( 478,050 ) 2,288,185
assets
Aset hak guna 5,265,153 2,155,250 ( 478,050 ) ( 111,591 ) 6,830,762 Right of use assets
Akumulasi depresiasi Alat pengangkutan, aset Transportation Carrying amount,
hak guna 1,041,921 677,078 ( 111,591 ) 1,607,408 equipment, right of use accumulated
assets depreciation
Bangunan, aset hak guna Building, right of use
981,275 751,614 ( 336,135 ) 1,396,754
assets
Aset hak guna 2,023,196 1,428,692 ( 336,135 ) ( 111,591 ) 3,004,162 Right of use assets
Nilai perolehan Aset hak guna 3,241,957 3,826,600 Right of use assets Carrying amount
Page 30
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 March 2023
Aset hak guna Right of use assets
Aset hak guna, Penambahan aset hak Pengurangan aset hak Reklasifikasi aset hak Aset hak guna,
periode awal guna guna guna periode akhir
Right of use assets, Addition in right of use Disposals in right of use Reclassifications of right Right of use assets,
beginning period assets assets of use assets end period
Nilai perolehan, kotor Alat pengangkutan, aset Transportation Carrying amount, gross
hak guna 3,286,965 1,703,784 ( 1,789,279 ) 3,201,470 equipment, right of use
assets
Bangunan, aset hak guna Building, right of use
1,816,699 1,136,210 ( 889,226 ) 2,063,683
assets
Aset hak guna 5,103,664 2,839,994 ( 889,226 ) ( 1,789,279 ) 5,265,153 Right of use assets
Akumulasi depresiasi Alat pengangkutan, aset Transportation Carrying amount,
hak guna 1,824,177 793,617 ( 872,846 ) ( 1,575,873 ) 1,041,921 equipment, right of use accumulated
assets depreciation
Bangunan, aset hak guna Building, right of use
748,281 1,105,840 981,275
assets
Aset hak guna 2,572,458 1,899,457 ( 872,846 ) ( 1,575,873 ) 2,023,196 Right of use assets
Nilai perolehan Aset hak guna 2,531,206 3,241,957 Right of use assets Carrying amount
Page 31
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset hak guna Perusahaan mengakui aset hak-guna pada tanggal permulaan sewa (yaitu tanggal aset pendasar Disclosure of notes for right of use assets
tersedia untuk digunakan). Aset hak-guna diukur pada harga perolehan, dikurangi akumulasi
penyusutan dan penurunan nilai, serta disesuaikan dengan pengukuran kembali liabilitas sewa. Biaya
perolehan aset hak-guna mencakup jumlah liabilitas sewa yang diakui, biaya langsung awal yang
terjadi, dan pembayaran sewa yang dilakukan pada atau sebelum tanggal permulaan dikurangi setiap
insentif sewa yang diterima. Aset hak-guna disusutkan dengan metode garis lurus selama masa sewa.
Pada tanggal permulaan sewa, Perusahaan mengakui liabilitas sewa yang diukur pada nilai kini
pembayaran sewa yang harus dilakukan selama masa sewa. / The Company recognizes right-of-use
assets at the commencement date of the lease (i.e., the date the underlying asset is available for use).
Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses,
and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the
amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or
before the commencement date less any lease incentives received. Right-of-use assets are
depreciated on a straight-line basis over the lease term. At the commencement date of the lease, the
Company recognizes lease liabilities measured at the present value of lease payments to be made
over the lease term.
Page 32
[1616000] Notes to the financial statements - Revenue By Parties - General
Industry
Catatan untuk pendapatan berdasarkan Notes for revenue by parties
pihak
30 September 30 September
2023 2022
Penjualan dan Penjualan dan
Nama pihak
pendapatan usaha pendapatan usaha
Party name Sales and revenue Sales and revenue
Pihak berelasi 1 PT Hexa Finance Related party 1
54,201,502
Indonesia
Pihak berelasi 2 Hitachi Related party 2
Construction
Machinery Asia 27,379
and Pacific Pte.
Ltd, Singapore
Pihak berelasi 3 Hitachi Related party 3
Construction
Machinery 6,452
(Malaysia) Sdn.,
Bhd., Malaysia
Pihak berelasi 4 PT Hitachi Related party 4
Construction
6,345 6,451
Machinery
Indonesia
Pihak berelasi 5 Hitachi Kenki Related party 5
Logistics
63,044
Technology Co.
Ltd., Japan
Pihak berelasi 54,241,678 69,495 Related parties
Pihak ketiga 1 262,566,759 262,553,242 Third party 1
Pihak ketiga 262,566,759 262,553,242 Third parties
Tipe pihak 316,808,437 262,622,737 Type of parties
Page 33
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Pendapatan dari kontrak dengan pelanggan diakui ketika pengendalian atas barang atau jasa dialihkan Disclosure of notes for revenue
kepada pelanggan pada suatu jumlah yang mencerminkan imbalan yang diharapkan Perusahaan
sebagai imbalan atas barang atau jasa tersebut. Secara umum, Perusahaan menyimpulkan bahwa
mereka bertindak sebagai prinsipal dalam pengaturan pendapatannya. / Revenue from contracts with
customers is recognized when control of the goods or services are transferred to the customers at an
amount that reflects the consideration to which the Company expects to be entitled in exchange for
those goods or services. The Company has generally concluded that it is the principal in its revenue
arrangements.
Page 34
[1619000] Notes to the financial statements - Revenue With Value More Than 10% - General Industry
Page 35
[1620100] Notes to the financial statements - Trade receivables, by currency - General Industry
Piutang usaha berdasarkan mata uang Trade receivables by currency
30 September 2023 31 March 2023
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
gross gross
receivables receivables
Pihak ketiga IDR 108,163,628 129,539,421 IDR Third party
USD 1,114,817 1,289,048 USD
Mata uang 109,278,445 ( 270,321 ) 109,008,124 130,828,469 ( 275,739 ) 130,552,730 Currency
Pihak berelasi IDR 13,153,889 25,274,466 IDR Related party
USD 3,581 8,905 USD
Mata uang 13,157,470 (0) 13,157,470 25,283,371 (0) 25,283,371 Currency
Page 36
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
30 September 2023 31 March 2023
Penyisihan Penyisihan
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Trade receivables, Trade receivables,
impairment of trade Trade receivables impairment of trade Trade receivables
gross gross
receivables receivables
Belum jatuh tempo Umur 117,888,312 152,411,384 Aging Not yet due
Telah jatuh tempo 1 - 90 hari 3,673,768 3,530,136 1 - 90 days Overdue
91 - 180 hari 721,657 21,384 91 - 180 days
181 - 360 hari 30,188 30,723 181 - 360 days
Lebih dari 360 hari 121,990 118,213 More than 360 days
Umur 4,547,603 3,700,456 Aging
Jatuh tempo Umur 122,435,915 ( 270,321 ) 122,165,594 156,111,840 ( 275,739 ) 155,836,101 Aging Due status
Page 37
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
30 September 2023 31 March 2023
Penyisihan Penyisihan
Nama pihak, Piutang usaha, Piutang usaha,
penurunan nilai Piutang usaha penurunan nilai Piutang usaha
piutang usaha kotor kotor
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name, Trade receivables, Trade receivables,
impairment of Trade receivables impairment of Trade receivables
trade receivables gross gross
trade receivables trade receivables
Pihak ketiga Pihak 1 Third parties 109,278,445 130,828,469 Rank 1, counterparty Third party
Rincian pihak 109,278,445 ( 270,321 ) 109,008,124 130,828,469 ( 275,739 ) 130,552,730 List of counterparty
Pihak berelasi Pihak 1 PT Hexa Finance Rank 1, counterparty Related party
13,153,106 25,274,466
Indonesia
Pihak 2 Hitachi Rank 2, counterparty
Construction
Machinery 3,581 2,387
(Malaysia) Sdn.,
Bhd., Malaysia
Pihak 3 PT Hitachi Rank 3, counterparty
Construction
783 0
Machinery
Indonesia
Pihak 4 Hitachi Rank 4, counterparty
Construction
Machinery Asia 0 6,518
and Pacific Pte.
Ltd., Singapore
Rincian pihak 13,157,470 (0) 13,157,470 25,283,371 (0) 25,283,371 List of counterparty
Page 38
[1620500] Notes to the financial statements - Trade receivable, movement of
allowance for impairment of Trade receivables - General Industry
Pergerakan penurunan nilai piutang Movement of allowance for
usaha impairment of trade receivables
30 September 2023 31 March 2023
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, awal periode 275,739 204,314 trade receivables, beginning
period
Penambahan penyisihan Addition of allowance for
828 71,425
penurunan nilai piutang usaha impairment of trade receivables
Dihapusbukukannya cadangan Written off of movement of
penurunan nilai piutang usaha ( 6,246 ) allowance for impairment of trade
receivables
Penyisihan penurunan nilai Allowance for impairment of
piutang usaha, akhir periode 270,321 275,739 trade receivables, ending
period
Page 39
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Piutang usaha merupakan hak Perusahaan atas sejumlah imbalan yang tidak bersyarat (yaitu, hanya Disclosure of notes for trade receivables
berlalunya waktu yang perlu terjadi sebelum pembayaran imbalan tersebut jatuh tempo). Lihat
kebijakan akuntansi aset keuangan di bagian ?Instrumen Keuangan? mengenai pengakuan awal dan
pengukuran selanjutnya. / Trade receivables represent the Company?s right to an amount of
consideration that is unconditional (i.e., only the passage of time is required before payment of the
consideration is due). Refer to accounting policies of financial assets in ?Financial Instruments? section
regarding initial recognition and subsequent measurement.
Page 40
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 March 2023
Barang dalam proses 6,540,194 4,470,713 Work in process
Suku cadang 135,075,017 140,243,021 Spareparts
Barang dagang 90,318,287 59,506,475 Merchandise inventory
Barang dalam perjalanan 14,694,805 17,687,821 Inventories in transit
Persediaan, kotor 246,628,303 221,908,030 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
( 3,927,199 ) ( 3,328,099 )
persediaan of inventories
Persediaan 242,701,104 218,579,931 Inventories
Persediaan lancar 242,701,104 218,579,931 Current inventories
Mutasi cadangan penurunan nilai Movement of allowance for
persediaan impairment of inventories
30 September 2023 31 March 2023
Saldo awal Penyisihan Allowance for Impairment of
3,328,099 2,711,061
Penurunan Nilai Persediaan Inventories, beginning balance
Kenaikan/(penurunan) cadangan Increase/(decrease) for
penurunan nilai persediaan 599,100 617,038 allowance for impairment of
inventories
Saldo akhir Penyisihan Allowance for Impairment of
3,927,199 3,328,099
Penurunan Nilai Persediaan Inventories, ending balance
Page 41
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Persediaan dinyatakan berdasarkan nilai yang lebih rendah antara biaya perolehan atau nilai realisasi Disclosure of notes for inventories
neto. Biaya perolehan persediaan alat berat ditentukan dengan metode identifikasi khusus, sedangkan
biaya perolehan suku cadang ditentukan dengan metode rata-rata. Nilai realisasi neto adalah estimasi
harga jual dalam kegiatan usaha biasa dikurangi estimasi biaya penyelesaian dan estimasi biaya yang
diperlukan untuk melakukan penjualan. Penyisihan penurunan nilai pasar ditentukan berdasarkan hasil
penelahaan persediaan terhadap keadaan persediaan pada tanggal pelaporan. / Inventories are stated
at the lower of cost or net realizable value. The cost of heavy equipment inventories is determined by
the specific identification method, while the cost of spare parts is determined using the average
method. Net realizable value is the estimated selling price in the ordinary course of business less
estimated costs of completion and the estimated costs necessary to make the sale. Allowance for
decline in market value of inventories is provided based on a review of the condition of the inventories
at reporting date.
Page 42
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 September 2023 31 March 2023
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 3,677,856 10,251,595 IDR Third party
AUD 4,041 156,730 AUD
USD 621,600 183,544 USD
Mata uang lainnya 272 Other currency
Mata uang 4,303,497 10,592,141 Currency
Pihak berelasi IDR 37,805,912 22,652,630 IDR Related party
USD 112,402,285 115,399,622 USD
Mata uang 150,208,197 138,052,252 Currency
Page 43
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
30 September
31 March 2023
2023
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 Third parties 4,303,497 10,592,141 Rank 1, counterparty Third party
Rincian pihak 4,303,497 10,592,141 List of counterparty
Pihak berelasi Pihak 1 Hitachi Construction Rank 1, counterparty Related party
Machinery Asia and
110,685,696 111,007,221
Pacific Pte. Ltd.,
Singapore
Pihak 2 PT Hitachi Construction Rank 2, counterparty
37,805,912 22,648,115
Machinery Indonesia
Pihak 3 Bradken Resources Pty Rank 3, counterparty
764,186 2,873,510
Ltd., Australia
Pihak 4 Wenco International Rank 4, counterparty
Mining Systems Ltd., 530,932 4,445
Kanada
Pihak 5 Hitachi Construction Rank 5, counterparty
Machinery Tsuchiura 421,471 1,514,447
Works, Jepang
Pihak 6 PT Bradken Indonesia 0 4,514 Rank 6, counterparty
Rincian pihak 150,208,197 138,052,252 List of counterparty
Page 44
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Rincian utang usaha adalah sebagai berikut:- Pembelian alat berat- Pembelian suku cadang- Disclosure of notes for trade payables
Pembelian lain-lain/The details of cost of revenues are as follows:- Purcahse of heavy equipment-
Purchase of spare parts- Others purchase
Page 45
[1670000] Notes to the financial statements - Cost of Good Sold - General
Industry
Beban pokok penjualan Cost of good sold
30 September 2023 30 September 2022
Persediaan bahan baku awal 218,579,931 133,167,633 Beginning raw inventory
Pembelian bahan baku 248,022,194 270,422,913 Purchased raw inventory
Persediaan bahan baku akhir 242,701,104 218,579,931 Ending raw inventory
Bahan baku yang digunakan 223,901,021 185,010,615 Raw inventory used
Sewa 4,228,825 1,613,070 Rent cost
Perbaikan dan pemeliharaan 16,890,473 20,618,151 Repairs and maintenance
Jumlah biaya produksi 245,020,319 207,241,836 Total production cost
Harga pokok produksi 245,020,319 207,241,836 Cost of goods manufactured
Beban pokok penjualan dan Cost of sales and revenue
245,020,319 207,241,836
pendapatan
Page 46
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok Rincian beban pokok penghasilan adalah sebagai berikut:- Penjualan alat berat- Penjualan suku Disclosure of notes for cost of goods sold
penjualan cadang- Jasa pemeliharaan dan perbaikan- Jasa penyewaan alat berat /The details of cost of revenues
are as follows:- Sales of heavy equipment- Sales of spare parts- Repairs and maintenance services-
Rental of heavy equipment
Page 47
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 48
[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 N/A Disclosure of notes for long-term bank loans
panjang
Page 49
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 50
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Catatan utang bank jangka pendek Notes for short-term bank loans
30 September 2023 31 March 2023
Utang bank jangka Utang bank jangka
Utang bank jangka Utang bank jangka
pendek, nilai dalam pendek, nilai dalam
pendek pendek
mata uang asing mata uang asing
Short-term bank loan, Short-term bank loan,
amount in foreign Short term bank loans amount in foreign Short term bank loans
currency currency
Bank Btpn Tbk IDR 10,304,000 22,244,000 IDR Bank Btpn Tbk
Mata uang 10,304,000 22,244,000 Currency
Bank asing lainnya IDR 42,697,200 80,543,200 IDR Other foreign banks
Mata uang 42,697,200 80,543,200 Currency
Kreditur nama bank Mata uang 53,001,200 102,787,200 Currency Creditor bank name
Page 51
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang bank jangka Liabilitas untuk utang bank jangka pendek, utang usaha dan utang non-usaha jangka pendek, beban Disclosure of notes for short-term bank loans
pendek akrual dan liabilitas imbalan kerja jangka pendek dinyatakan sebesar jumlah tercatat (jumlah nosional),
yang kurang lebih sebesar nilai wajarnya. / Liabilities for short-term bank loan, current trade payables
and non-trade payables, accrued expenses and short-term employee benefits liability are stated at
carrying amounts (notional amounts), which approximate their fair values.
Page 52
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
30 September 2023
Catatan utang bank jangka pendek Notes for short-term bank loans
Jatuh tempo utang bank Bunga utang bank jangka Jenis bunga utang bank
jangka pendek pendek jangka pendek
Due date for short-term bank Interest rate short-term bank Interest rate type short-term
loan loan bank loan
Bank Btpn Tbk IDR 2023-09-29 5.92% Floating rate IDR Bank Btpn Tbk
Bank asing lainnya IDR 2023-09-29 5.87% Floating rate IDR Other foreign banks
31 March 2023
Catatan utang bank jangka pendek Notes for short-term bank loans
Jatuh tempo utang bank Bunga utang bank jangka Jenis bunga utang bank
jangka pendek pendek jangka pendek
Due date for short-term bank Interest rate short-term bank Interest rate type short-term
loan loan bank loan
Bank Btpn Tbk IDR 2023-04-30 6.08% Floating rate IDR Bank Btpn Tbk
Bank asing lainnya IDR 2023-04-30 6.20% Floating rate IDR Other foreign banks
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Other files in this announcement 7
inlineXBRL.zip
done
instance.zip
done
FinancialStatement-2023-II-HEXA.xlsx
done
Q2 FY23 SPD.pdf
done