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Financial statement Text extracted BIMA

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Page 1
Nomor Surat                      055/Corp-Sec/PAI/X/2023
Nama Emiten                      Primarindo Asia Infrastructure Tbk
Kode Emiten                      BIMA
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 :




    Dokumen ini merupakan dokumen resmi Primarindo Asia Infrastructure Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara

              elektronik. Primarindo Asia Infrastructure 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                           Primarindo Asia Infrastructure                                Entity name
                                       Tbk
Penjelasan perubahan nama dari akhir                                      Explanation of change in name from
periode laporan sebelumnya                                                  the end of the preceding reporting
                                                                                                           period
Kode entitas                           BIMA                                                          Entity code
Nomor identifikasi entitas             AA209                                       Entity identification number
Industri utama entitas                 Umum / General                                       Entity main industry
Standar akutansi yang dipilih          PSAK                                    Selected accounting standards
Sektor                                 E. Consumer Cyclicals                                               Sector
Subsektor                              E4. Apparel & Luxury Goods                                      Subsector
Industri                               E41. Apparel & Luxury Goods                                       Industry
Subindustri                            E412. Footwear                                               Subindustry
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
                                       Pengembangan / Development
entitas tercatat                                                                                            listed
Apakah merupakan laporan keuangan                                         Whether the financial statements are
satu entitas atau suatu kelompok       Entitas tunggal / Single entity      of an individual entity or a group of
entitas                                                                                                   entities
Periode penyampaian laporan                                                      Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                            submissions
Tanggal awal periode berjalan          January 01, 2023                                Current period start date
Tanggal akhir periode berjalan         September 30, 2023                               Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                     Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                   Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                                 Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                                  Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                       Description of presentation currency
Kurs konversi pada tanggal pelaporan                                        Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                      presentation currency is other than
                                                                                                           rupiah
Pembulatan yang digunakan dalam                                             Level of rounding used in financial
penyajian jumlah dalam laporan      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
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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.
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
                                        2,415,779,450      1,717,276,418
                                                                                       equivalents
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                        3,064,550,741      6,300,348,620
          ketiga                                                                         parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                        4,549,754,408      4,549,754,408
          ketiga                                                                         parties
     Persediaan lancar                                                        Current inventories
          Persediaan lancar            47,650,378,491     45,433,757,588   Current inventories
     Biaya dibayar dimuka                                                Current prepaid expenses
                                          199,718,725        207,414,898
     lancar
     Uang muka lancar                                                            Current advances
          Uang muka lancar                                                          Other current
                                          234,642,197          47,693,263
          lainnya                                                                      advances
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                          456,685,000        353,294,000
     lancar
     Jumlah aset lancar                58,571,509,012     58,609,539,195      Total current assets
   Aset tidak lancar                                                               Non-current assets
     Aset pajak tangguhan              19,667,938,027     19,012,822,618        Deferred tax assets
     Aset tetap                                                                Property, plant, and
                                     229,726,513,223     229,822,242,903
                                                                                            equipment
       Aset takberwujud selain                                              Intangible assets other
                                        1,405,180,736      1,463,729,930
       goodwill                                                                        than goodwill
       Aset tidak lancar                                                          Other non-current
                                        1,309,792,837      1,554,487,614
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar      252,109,424,823     251,853,283,065 Total non-current assets
   Jumlah aset                       310,680,933,835     310,462,822,260                     Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                    Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                       17,639,250,319     18,949,783,391
              ketiga                                                             third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                        7,036,752,645      2,175,236,170
              ketiga                                                             third parties
          Liabilitas keuangan                                             Other current financial
                                       12,641,448,174     14,913,849,337
          jangka pendek lainnya                                                           liabilities
          Beban akrual jangka                                                   Current accrued
                                       44,235,845,134     45,414,895,133
          pendek                                                                        expenses
          Utang pajak                   2,159,353,992      1,491,621,803          Taxes payable
          Jumlah liabilitas                                                        Total current
                                       83,712,650,264     82,945,385,834
          jangka pendek                                                                 liabilities
       Liabilitas jangka                                                    Non-current liabilities
       panjang
          Liabilitas jangka                                                 Long-term liabilities
          panjang setelah                                                         net of current
Page 5
      dikurangi bagian                                                                 maturities
      yang jatuh tempo
      dalam satu tahun
          Liabilitas jangka                                                Long-term secured
          panjang atas                                                                 loans
                                  25,703,766,233        26,043,149,981
          pinjaman
          beragunan
          Liabilitas jangka                                                Long-term finance
          panjang atas                                                        lease liabilities
                                       42,305,171            42,305,171
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                                 Long-term
      pasca kerja jangka          36,859,892,629        33,766,513,862          post-employment
      panjang                                                                  benefit obligations
      Liabilitas keuangan                                                      Other non-current
                                  80,101,638,646        81,099,856,855
      jangka panjang lainnya                                                    financial liabilities
      Jumlah liabilitas                                                       Total non-current
                                 142,707,602,679       140,951,825,869
      jangka panjang                                                                    liabilities
  Jumlah liabilitas              226,420,252,943       223,897,211,703               Total liabilities
Ekuitas                                                                                              Equity
  Ekuitas yang                                                                Equity attributable to
  diatribusikan kepada                                                     equity owners of parent
  pemilik entitas induk                                                                            entity
      Saham biasa                130,235,143,200       130,235,143,200            Common stocks
      Komponen ekuitas                                                      Other components of
                                 213,345,641,683       213,730,208,290
      lainnya                                                                                equity
      Saldo laba                                                             Retained earnings
      (akumulasi kerugian)                                                                 (deficit)
          Saldo laba yang                                                     Unappropriated
          belum ditentukan     ( 259,320,103,991 )   ( 257,399,740,933 )    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                        Total equity
      diatribusikan kepada                                             attributable to equity
                                  84,260,680,892        86,565,610,557
      pemilik entitas induk                                                 owners of parent
                                                                                        entity
   Jumlah ekuitas                 84,260,680,892        86,565,610,557               Total equity
Jumlah liabilitas dan                                                   Total liabilities and equity
                                 310,680,933,835       310,462,822,260
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
                                        72,502,727,757          90,580,066,727
usaha
Beban pokok penjualan dan                                                                Cost of sales and revenue
                                     ( 47,043,306,072 )      ( 57,470,378,841 )
pendapatan
Jumlah laba bruto                       25,459,421,685          33,109,687,886                  Total gross profit
Beban penjualan                      ( 16,763,839,081 )      ( 13,447,116,005 )                    Selling expenses
Beban umum dan administrasi                                                            General and administrative
                                     ( 10,567,309,503 )       ( 9,740,557,371 )
                                                                                                           expenses
Pendapatan keuangan                      1,850,149,055               34,127,342                     Finance income
Beban bunga dan keuangan              ( 2,624,366,385 )      ( 11,215,511,629 )         Interest and finance costs
Pendapatan lainnya                         294,425,579              249,347,795                        Other income
Beban lainnya                           ( 115,492,312 )        ( 1,153,761,584 )                    Other expenses
Jumlah laba (rugi) sebelum                                                           Total profit (loss) before tax
                                      ( 2,467,010,962 )       ( 2,163,783,566 )
pajak penghasilan
Pendapatan (beban) pajak                   546,647,904        ( 1,022,529,435 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                      ( 1,920,363,058 )       ( 3,186,313,001 )
yang dilanjutkan                                                                          continuing operations
Jumlah laba (rugi)                    ( 1,920,363,058 )       ( 3,186,313,001 )                 Total profit (loss)
Pendapatan komprehensif                                                          Other comprehensive income,
lainnya, setelah pajak                                                                                     after tax
    Pendapatan komprehensif                                                            Other comprehensive
    lainnya yang tidak akan                                                          income that will not be
    direklasifikasi ke laba rugi,                                                    reclassified to profit or
    setelah pajak                                                                                loss, after tax
        Pendapatan komprehensif                                                     Other comprehensive
        lainnya atas pengukuran                                                                   income for
        kembali kewajiban               ( 384,566,607 )         ( 513,879,514 ) remeasurement of defined
        manfaat pasti, setelah                                                  benefit obligation, after tax
        pajak
    Jumlah pendapatan                                                              Total other comprehensive
    komprehensif lainnya,               ( 384,566,607 )         ( 513,879,514 )              income, after tax
    setelah pajak
Jumlah laba rugi komprehensif         ( 2,304,929,665 )       ( 3,700,192,515 )     Total comprehensive income
Laba (rugi) yang dapat                                                                Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                            Profit (loss) attributable to
                                      ( 1,920,363,058 )       ( 3,186,313,001 )
    diatribusikan ke entitas induk                                                                   parent entity
Laba rugi komprehensif yang                                                                Comprehensive income
dapat diatribusikan                                                                                   attributable to
    Laba rugi komprehensif yang                                                          Comprehensive income
    dapat diatribusikan ke entitas    ( 2,304,929,665 )       ( 3,700,192,515 )      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                          4                       7   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
                                                           Komponen transaksi
                                         Saham biasa                                    ditentukan          diatribusikan kepada        Ekuitas
                                                             ekuitas lainnya
                                                                                     penggunaannya              entitas induk
                                                           Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks                                                                                   Equity
                                                            equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                   Equity position
  Saldo awal periode sebelum penyajian                                                                                                                 Balance before restatement at beginning
                                         130,235,143,200     213,730,208,290      ( 257,399,740,933 )           86,565,610,557         86,565,610,557
  kembali                                                                                                                                                                             of period
  Posisi ekuitas, awal periode           130,235,143,200     213,730,208,290      ( 257,399,740,933 )           86,565,610,557         86,565,610,557 Equity position, beginning of the period
  Laba (rugi)                                                                        ( 1,920,363,058 )        ( 1,920,363,058 )      ( 1,920,363,058 )                             Profit (loss)
  Pendapatan komprehensif lainnya                             ( 384,566,607 )                                   ( 384,566,607 )        ( 384,566,607 )            Other comprehensive income
  Posisi ekuitas, akhir periode          130,235,143,200     213,345,641,683      ( 259,320,103,991 )           84,260,680,892         84,260,680,892       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
                                                           Komponen transaksi
                                         Saham biasa                                    ditentukan          diatribusikan kepada         Ekuitas
                                                             ekuitas lainnya
                                                                                     penggunaannya              entitas induk
                                                           Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks                                                                                   Equity
                                                            equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                      Equity position
  Saldo awal periode sebelum penyajian                                                                                                                 Balance before restatement at beginning of
                                         130,235,143,200     134,171,440,020      ( 255,030,362,533 )            9,376,220,687          9,376,220,687
  kembali                                                                                                                                                                                   period
  Posisi ekuitas, awal periode           130,235,143,200     134,171,440,020      ( 255,030,362,533 )           9,376,220,687           9,376,220,687 Equity position, beginning of the period
  Laba (rugi)                                                                        ( 3,186,313,001 )       ( 3,186,313,001 )       ( 3,186,313,001 )                                Profit (loss)
  Pendapatan komprehensif lainnya                             ( 513,879,514 )                                  ( 513,879,514 )         ( 513,879,514 )              Other comprehensive income
  Posisi ekuitas, akhir periode          130,235,143,200     133,657,560,506      ( 258,216,675,534 )           5,676,028,172           5,676,028,172        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
                                     83,719,375,689       97,314,057,981
       pelanggan
       Penerimaan kas lainnya                                              Other cash receipts from
                                        582,376,475        2,071,572,368
       dari aktivitas operasi                                                    operating activities
   Pembayaran kas dari                                                          Cash payments from
   aktivitas operasi                                                              operating activities
       Pembayaran kepada                                                  Payments to suppliers for
       pemasok atas barang dan    ( 24,420,279,429 )   ( 36,629,685,613 )      goods and services
       jasa
       Pembayaran gaji dan                                                Payments for salaries and
                                  ( 44,545,794,728 )   ( 41,319,928,967 )
       tunjangan                                                                          allowances
       Pembayaran kas lainnya                                               Other cash payments for
                                   ( 8,133,660,876 )    ( 6,917,843,325 )
       untuk beban operasi                                                        operating activities
   Kas diperoleh dari                                                     Cash generated from (used
                                      7,202,017,131       14,518,172,444
   (digunakan untuk) operasi                                                             in) operations
   Pembayaran bunga dari                                                   Interests paid from operating
                                   ( 2,624,366,385 )    ( 2,625,100,679 )
   aktivitas operasi                                                                            activities
   Penerimaan pengembalian                                                Income taxes refunded (paid)
   (pembayaran) pajak                                                           from operating activities
                                   ( 1,023,508,440 )      ( 645,275,635 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                 Other cash inflows (outflows)
   kas lainnya dari aktivitas      ( 5,400,685,637 )    ( 7,718,726,068 )       from operating activities
   operasi
   Arus kas sebelum                                                          Net cash flows received
   perubahan dalam aset dan                                                  from (used in) operating
   liabilitas yang diperoleh       ( 1,846,543,331 )       3,529,070,062 activities before changes in
   dari (digunakan untuk)                                                        assets and liabilities
   aktivitas operasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                   ( 1,846,543,331 )       3,529,070,062
   (digunakan untuk) aktivitas                                                      operating activities
   operasi
Arus kas dari aktivitas                                                        Cash flows from investing
investasi                                                                                         activities
   Penerimaan dari penjualan                                                  Proceeds from disposal of
                                        244,694,777           18,925,200
   aset tetap                                                             property, plant and equipment
   Pembayaran untuk perolehan                                                Payments for acquisition of
                                     ( 348,282,025 )      ( 339,492,909 )
   aset tetap                                                             property, plant and equipment
   Penerimaan bunga dari                                                         Interests received from
                                         18,635,935           34,127,342
   aktivitas investasi                                                                investing activities
   Penerimaan (pengeluaran)                                                Other cash inflows (outflows)
   kas lainnya dari aktivitas           294,425,579          249,347,795        from investing activities
   investasi
   Jumlah arus kas bersih                                                          Total net cash flows
   yang diperoleh dari                                                          received from (used in)
                                        209,474,266        ( 37,092,572 )
   (digunakan untuk) aktivitas                                                      investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                        activities
Page 10
  Penerimaan pinjaman                                 7,537,692,353 Proceeds from secured loans
  beragunan
  Pembayaran pinjaman                                                  Payments of secured loans
                                 ( 1,943,567,903 )
  beragunan
  Penerimaan pinjaman lainnya                                                 Proceeds from other
                                   4,279,140,000        110,490,000
                                                                                       borrowings
   Jumlah arus kas bersih                                                    Total net cash flows
   yang diperoleh dari                                                    received from (used in)
                                   2,335,572,097      7,648,182,353
   (digunakan untuk) aktivitas                                                financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                          Total net increase (decrease)
                                     698,503,032     11,140,159,843
bersih kas dan setara kas                                            in cash and cash equivalents
Kas dan setara kas arus kas,                                        Cash and cash equivalents cash
                                   1,717,276,418        553,526,124
awal periode                                                           flows, beginning of the period
Kas dan setara kas arus kas,                                            Cash and cash equivalents
                                   2,415,779,450     11,693,685,967
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          Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant,     Property, plant, and
                                                         equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                228,288,870,000                                             228,288,870,000            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                  18,166,986,236                                              18,166,986,236
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                 108,443,376,947                                             108,443,376,947
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                    6,612,042,336                   178,975,907                6,791,018,243
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                    2,670,506,097                                              2,670,506,097
                         langsung
                         Dimiliki langsung                       364,181,781,616                    178,975,907              364,360,757,523                      Directly owned
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 364,181,781,616                    178,975,907              364,360,757,523
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                  17,155,968,182                     53,341,443               17,209,309,625
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                 108,192,567,045                    100,565,343              108,293,132,388
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    6,456,277,404                    33,963,804                 6,490,241,208
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    2,554,726,082                    86,834,997                 2,641,561,079
                         langsung
                         Dimiliki langsung                       134,359,538,713                    274,705,587              134,634,244,300                   Directly owned
                         Aset tetap                                                                                                                        Property, plant, and
                                                                 134,359,538,713                    274,705,587              134,634,244,300
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                        Property, plant, and               Carrying amount
                                                                 229,822,242,903                                             229,726,513,223
                                                                                                                                                                    equipment
Page 13
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Prior Year

31 December 2022

Aset tetap                                                                                                                                                             Property, plant, and equipment
                                                          Aset tetap, awal periode       Penambahan aset tetap            Aset tetap, akhir periode
                                                             Property, plant, and      Addition in property, plant, and     Property, plant, and
                                                         equipment, beginning period              equipment                equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                152,004,000,000                  76,284,870,000                 228,288,870,000            Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                       Building and leasehold
                                                                  18,166,986,236                                                  18,166,986,236
                         dimiliki langsung                                                                                                         improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                               Machinery and equipment,
                                                                 108,398,826,947                        44,550,000               108,443,376,947
                         langsung                                                                                                                                  directly owned
                         Perabot dan peralatan kantor,                                                                                           Furniture and office equipment,
                                                                    6,489,576,427                     122,465,909                  6,612,042,336
                         dimiliki langsung                                                                                                                         directly owned
                         Kendaraan bermotor, dimiliki                                                                                              Motor vehicle, directly owned
                                                                    2,670,506,097                                                  2,670,506,097
                         langsung
                         Dimiliki langsung                       287,729,895,707                  76,451,885,909                 364,181,781,616                      Directly owned
                         Aset tetap                                                                                                                             Property, plant, and
                                                                 287,729,895,707                  76,451,885,909                 364,181,781,616
                                                                                                                                                                           equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                            Building and leasehold Carrying amount, accumulated
                                                                  17,080,746,590                        75,221,592                17,155,968,182
                         dimiliki langsung                                                                                                              improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                    Machinery and equipment,
                                                                 107,985,285,645                      207,281,400                108,192,567,045
                         langsung                                                                                                                                       directly owned
                         Perabot dan peralatan kantor,                                                                                                Furniture and office equipment,
                                                                    6,412,612,512                       43,664,892                  6,456,277,404
                         dimiliki langsung                                                                                                                              directly owned
                         Kendaraan bermotor, dimiliki                                                                                                   Motor vehicle, directly owned
                                                                    2,329,512,086                     225,213,996                   2,554,726,082
                         langsung
                         Dimiliki langsung                       133,808,156,833                      551,381,880                134,359,538,713                   Directly owned
                         Aset tetap                                                                                                                            Property, plant, and
                                                                 133,808,156,833                      551,381,880                134,359,538,713
                                                                                                                                                                        equipment
Nilai perolehan          Aset tetap                                                                                                                            Property, plant, and               Carrying amount
                                                                 153,921,738,874                                                 229,822,242,903
                                                                                                                                                                        equipment
Page 14
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry


Pengungkapan                                                                                                                                                               Disclosure
                                                                                  30 September 2023
Pengungkapan catatan atas aset tetap   Nilai pasar aset tetap perusahaan masih berada di atas nilai tercatatnya, sehingga manajemen             Disclosure of notes for property, plant and
                                       perusahaan berpendapat tidak terjadi penurunan nilai atas aset tetap perusahaan pada tanggal 30                                          equipment
                                       September 2023. Pada tahun 2019 perusahaan melakukan penilaian tanah yang berlokasi di Jl. Raya
                                       Gedebage/Ranca Bolang No. 98 Kelurahan Cisaranten Kidul Kecamatan Gedebage Kota Bandung
                                       Provinsi Jawa Barat, oleh KJPP Satria Iskandar Setiawan dan Rekan dengan nomor laporan
                                       00097/2.0124-00/PI/04/0257/1/XI/2019, dengan pendekatan pasar dan pendekatan pendapatan untuk
                                       nilai wajar tanah pada tanggal 19 November 2019 sebesar Rp. 152.004.000.000,- (seratus lima puluh
                                       dua milyar empat juta rupiah), sehingga menghasilkan selisih lebih penilaian kembali sebesar
                                       Rp.143.523.125.741,- (seratus empat puluh tiga milyar lima ratus dua puluh tiga juta seratus dua puluh
                                       lima ribu tujuh ratus empat puluh satu rupiah). Dan pada tahun 2022 perusahaan kembali melakukan
                                       penilaian tanah yang berlokasi di Jl. Raya Gedebage/Ranca Bolang No. 98 Kelurahan Cisaranten Kidul
                                       Kecamatan Gedebage Kota Bandung Provinsi Jawa Barat, oleh KJPP Satria Iskandar Setiawan dan
                                       Rekan dengan nomor laporan 00004/2.0124-03/PI/10/0257/1/I/2023, dengan pendekatan pasar dan
                                       pendekatan pendapatan untuk nilai wajar tanah pada tanggal 31 Desember 2022 sebesar Rp.
                                       228.288.870.000,- (dua ratus dua delapan milyar dua ratus delapan pulah delapan juta delapan ratus
                                       tujuh puluh ribu rupiah), sehingga menghasilkan selisih lebih penilaian kembali sebesar Rp
                                       76.284.870.000,- (tujuh puluh enam milyar dua ratus delapan puluh empat juta delapan ratus tujuh
                                       puluh ribu rupiah). Aset tetap milik perusahaan berupa tanah, bangunan, kendaraan dan mesin-mesin
                                       digunakan sebagai jaminan sehubungan dengan fasilitas kredit dari PT. Perusahaan Pengelola Aset.
                                       Aset tetap kecuali tanah, diasuransikan terhadap resiko kebakaran, pencurian dan resiko lainnya dari
                                       PT Mitra Iswara Rorimpandey dengan Total pertanggungan per tanggal 30 September 2023 dan 31
                                       Desember 2022 masing-masing sebesar Rp. 139.020.000.000. Manajemen berpendapat bahwa
                                       pertanggungan tersebut telah memadai.
Page 15
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
Page 16
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
Page 17
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Page 18
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Page 19
[1617000] Notes to the financial statements - Revenue By Type - General
Industry

Catatan untuk tipe pendapatan                                           Notes for revenue by type

                                              30 September 30 September
                                                  2023         2022

                         Nama produk            Penjualan dan        Penjualan dan
                          atau jasa           pendapatan usaha     pendapatan usaha
                         Service or product
                                               Sales and revenue    Sales and revenue
                               name
Pendapatan dari produk                                                                  Product revenue 1
                                                 72,502,727,757       90,580,066,727
1
Pendapatan dari                                                                         Product revenue
                                                 72,502,727,757       90,580,066,727
produk
Tipe pendapatan                                  72,502,727,757       90,580,066,727     Type of revenue
Page 20
[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 December 2022

                                                   Penyisihan penurunan                                                Penyisihan penurunan
                            Piutang usaha, kotor                            Piutang usaha      Piutang usaha, kotor                             Piutang usaha
                                                    nilai piutang usaha                                                 nilai 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              4,394,001,781                                                      7,629,799,660                                                               IDR   Third party
               Mata uang        4,394,001,781        ( 1,329,451,040 )        3,064,550,741        7,629,799,660         ( 1,329,451,040 )        6,300,348,620           Currency
Page 21
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry


Pengungkapan                                                                                                                                                    Disclosure
                                                                                  30 September 2023
Pengungkapan catatan atas piutang usaha   Manajemen Perusahaan berkeyakinan bahwa penyisihan penurunan nilai Piutang Lain-lain belum   Disclosure of notes for trade receivables
                                          terjadi pada periode berjalan. Akan dievaluasi pada akhir pembukuan 2023.
Page 22
[1630000] Notes to the financial statements - Inventories - General Industry

Catatan atas persediaan                                              Notes for inventories
                            30 September 2023   31 December 2022
     Barang jadi               40,204,159,607     36,777,188,868             Finished goods
     Barang dalam proses        3,391,400,180      2,829,167,083            Work in process
     Bahan baku dan bahan                                           Raw and indirect material
                                3,603,658,082       5,389,309,943
     pembantu
     Suku cadang                  451,160,622        438,091,694                  Spareparts
     Persediaan, kotor         47,650,378,491     45,433,757,588         Inventories, gross
     Persediaan                47,650,378,491     45,433,757,588                Inventories
     Persediaan lancar         47,650,378,491     45,433,757,588          Current inventories
Page 23
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry


Pengungkapan                                                                                                                                                 Disclosure
                                                                               30 September 2023
Pengungkapan catatan atas persediaan   Persediaan digunakan sebagai jaminan sehubungan dengan fasilitas kredit PT. Perusahaan Pengelola   Disclosure of notes for inventories
                                       Aset dan persediaan tersebut telah diasuransikan terhadap risiko kebakaran, pencurian dan risiko
                                       lainnya dari PT. Mitra Iswara Rorimpandey dengan Total pertanggungan pada tanggal 30 September
                                       2023 sebesar Rp 25.400.000.000 dan 31 Desember 2022 sebesar Rp 20.400.000.000. Manajemen
                                       berpendapat bahwa nilai pertanggungan tersebut telah memadai.
Page 24
[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 December 2022

                                                          Utang usaha          Utang usaha
                                                         Trade payables       Trade payables
Pihak ketiga              IDR                                12,987,205,653       14,803,217,796        IDR                Third party
                          USD                                 4,652,044,666        4,146,565,595       USD
                          Mata uang                          17,639,250,319       18,949,783,391   Currency
Page 25
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry


Pengungkapan                                                                                                                                                       Disclosure
                                                                                 30 September 2023
Pengungkapan catatan atas utang usaha   Seluruh hutang usaha merupakan Liabilitas kepada pihak ketiga. Jangka waktu kredit untuk pembelian   Disclosure of notes for trade payables
                                        bahan baku dan pembantu berkisar antara 30 dan 90 hari.
Page 26
[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        5,389,309,943       2,584,106,911         Beginning raw inventory
Pembelian bahan baku             18,870,049,136      34,651,368,271        Purchased raw inventory
Persediaan bahan baku akhir       3,603,658,082       5,176,622,475            Ending raw inventory
Bahan baku yang digunakan        20,655,700,997      32,058,852,707            Raw inventory used
Upah, tenaga kerja langsung      21,279,903,934      21,770,379,382          Wages and direct labor
Biaya pabrikasi lainya            9,096,904,977       7,208,843,483  Other manufacturing overhead
Jumlah biaya produksi            51,032,509,908      61,038,075,572          Total production cost
Barang setengah jadi awal         2,829,167,083       1,499,505,249         Beginning wip inventory
Barang setengah jadi akhir        3,391,400,180       1,725,547,796             Ending wip inventory
Harga pokok produksi             50,470,276,811      60,812,033,025  Cost of goods manufactured
Barang jadi awal                 36,777,188,868      25,959,841,054 Beginning finish goods inventory
Barang jadi akhir                40,204,159,607      29,301,495,238   Ending finish goods inventory
Beban pokok penjualan dan                                               Cost of sales and revenue
                                 47,043,306,072      57,470,378,841
pendapatan
Page 27
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Page 28
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 29
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 30
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 31
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 32
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 33
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry

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