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Nomor Surat 044/SK/IOP/X/2023
Nama Emiten PT Indo Oil Perkasa Tbk
Kode Emiten OILS
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 PT Indo Oil Perkasa Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT
Indo Oil Perkasa Tbk bertanggung jawab penuh atas informasi tertera di dalam dokumen ini.
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[1000000] General information
Informasi umum General information
30 September 2023
Nama entitas PT Indo Oil Perkasa 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 OILS Entity code
Nomor identifikasi entitas AB04 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor D. Consumer Non-Cyclicals Sector
Subsektor D2. Food & Beverage Subsector
Industri D23. Agricultural Products Industry
Subindustri D232. Plantations & Crops Subindustry
Informasi pemegang saham Controlling shareholder information
National Corporation
pengendali
Jenis entitas Local Company - Indonesia Type of entity
Jurisdiction
Jenis efek yang dicatatkan Saham / Stock Type of listed securities
Jenis papan perdagangan tempat Type of board on which the entity is
Pengembangan / Development
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas 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
partner
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Lama tahun penugasan partner yang Number of years served as audit
menandatangani signing partner
Auditor tahun sebelumnya Prior year auditor
Nama partner audit tahun sebelumnya Name of prior year audit signing
partner
Kepatuhan terhadap pemenuhan Whether in compliance with OJK rules
peraturan OJK Nomor: No. 75/POJK.04/2017 concerning
Ya / Yes
75/POJK.04/2017 tentang Tanggung responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan financial statements
Kepatuhan terhadap pemenuhan Compliance to the independency of
independensi akuntan yang Accountant that provide services in
memberikan jasa audit di pasar modal Capital Market as regulated in OJK
sesuai dengan POJK Nomor Ya / Yes rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang concerning The Use of Public
Penggunaan Jasa Akuntan Publik Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan Financial Services Activities.
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[1210000] Statement of financial position presented using current and
non-current - General Industry
Laporan posisi keuangan Statement of financial position
30 September 2023 31 December 2022
Aset Assets
Aset lancar Current assets
Kas dan setara kas Cash and cash
1,750,197,448 7,960,624,019
equivalents
Aset keuangan lancar Current financial assets
Aset keuangan lancar Other current financial
2,850,000,000
lainnya assets
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
28,861,783,322 33,368,064,777
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
8,000,000 15,498,868,513
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 88,901,390,978 45,147,600,523 Current inventories
Uang muka lancar Current advances
Uang muka lancar Other current
5,121,862,840 14,772,523,450
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
1,275,328,304 1,707,699,423
lancar
Biaya mobilisasi yang Current deferred
74,747,859 24,647,719
ditangguhkan lancar mobilisation costs
Jumlah aset lancar 128,843,310,751 118,480,028,424 Total current assets
Aset tidak lancar Non-current assets
Aset pajak tangguhan 173,730,343 152,301,862 Deferred tax assets
Aset tetap Property, plant, and
45,516,525,073 38,296,374,133
equipment
Aset hak guna 11,307,860,893 1,053,669,362 Right of use assets
Klaim atas pengembalian Non-current claims for tax
28,669,145
pajak tidak lancar refund
Jumlah aset tidak lancar 57,026,785,454 39,502,345,357 Total non-current assets
Jumlah aset 185,870,096,205 157,982,373,781 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang bank jangka Short term bank loans
63,029,453,700 43,646,838,903
pendek
Utang usaha Trade payables
Utang usaha pihak Trade payables
12,172,422,015 20,551,974,580
ketiga third parties
Beban akrual jangka Current accrued
12,228,410,200 686,927,858
pendek expenses
Utang pajak 207,716,338 899,060,859 Taxes payable
Liabilitas jangka Current maturities of
panjang yang jatuh long-term liabilities
tempo dalam satu
tahun
Liabilitas jangka Current maturities
panjang yang jatuh of bank loans
526,878,721 1,747,194,865
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tempo dalam satu
tahun atas utang
bank
Liabilitas jangka Current maturities
panjang yang jatuh of consumer
tempo dalam satu financing payables
512,715,993 334,356,385
tahun atas utang
pembiayaan
konsumen
Liabilitas jangka Current maturities
panjang yang jatuh of finance lease
tempo dalam satu 110,000,000 110,000,000 liabilities
tahun atas liabilitas
sewa pembiayaan
Jumlah liabilitas Total current
88,787,596,967 67,976,353,450
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 bank
panjang atas utang 6,849,423,381 5,685,013,348 loans
bank
Liabilitas jangka Long-term finance
panjang atas lease liabilities
1,112,311,486 1,082,499,011
liabilitas sewa
pembiayaan
Liabilitas jangka Long-term other
panjang atas 1,802,298,370 285,848,348 borrowings
pinjaman lainnya
Kewajiban imbalan Long-term
pasca kerja jangka 163,944,000 163,944,000 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
9,927,977,237 7,217,304,707
jangka panjang liabilities
Jumlah liabilitas 98,715,574,204 75,193,658,157 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 45,000,000,000 45,000,000,000 Common stocks
Tambahan modal Additional paid-in
23,618,650,160 23,618,650,160
disetor capital
Uang muka setoran Advances in capital
400,000,000 400,000,000
modal stock
Cadangan pengukuran Reserve of
kembali program ( 10,054,300 ) ( 10,054,300 ) remeasurements of
imbalan pasti defined benefit plans
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 1,000,000,000 1,000,000,000 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 17,145,926,141 12,780,119,764 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
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pemilik entitas induk 87,154,522,001 82,788,715,624 owners of parent
entity
Jumlah ekuitas 87,154,522,001 82,788,715,624 Total equity
Jumlah liabilitas dan Total liabilities and equity
185,870,096,205 157,982,373,781
ekuitas
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[1311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - General Industry
Laporan laba rugi dan penghasilan Statement of profit or loss and other
komprehensif lain comprehensive income
30 September 2023 30 September 2022
Penjualan dan pendapatan Sales and revenue
469,650,381,451 382,430,990,418
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 437,418,394,140 ) ( 350,004,116,411 )
pendapatan
Jumlah laba bruto 32,231,987,311 32,426,874,007 Total gross profit
Beban umum dan administrasi General and administrative
( 28,366,716,191 ) ( 18,650,588,240 )
expenses
Beban bunga dan keuangan ( 5,340,897,180 ) ( 4,054,943,944 ) Interest and finance costs
Pendapatan lainnya 8,903,709,820 6,097,800,876 Other income
Jumlah laba (rugi) sebelum Total profit (loss) before tax
7,428,083,760 15,819,142,699
pajak penghasilan
Pendapatan (beban) pajak ( 1,656,464,222 ) ( 3,564,643,113 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
5,771,619,538 12,254,499,586
yang dilanjutkan continuing operations
Jumlah laba (rugi) 5,771,619,538 12,254,499,586 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 36,835,225 remeasurement of defined
manfaat pasti, setelah benefit obligation, after tax
pajak
Jumlah pendapatan Total other
komprehensif lainnya comprehensive income
yang tidak akan 36,835,225 that will not be
direklasifikasi ke laba reclassified to profit or
rugi, setelah pajak loss, after tax
Jumlah pendapatan Total other comprehensive
komprehensif lainnya, 36,835,225 income, after tax
setelah pajak
Jumlah laba rugi komprehensif 5,771,619,538 12,291,334,811 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
5,771,619,538 12,254,499,586
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 5,771,619,538 12,291,334,811 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 12.71 42.05 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 pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Uang muka setoran
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
modal
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Advances in capital stock remeasurements of Equity
earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 45,000,000,000 23,618,650,160 400,000,000 ( 10,054,300 ) 1,000,000,000 12,780,119,764 82,788,715,624 82,788,715,624 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 45,000,000,000 23,618,650,160 400,000,000 ( 10,054,300 ) 1,000,000,000 12,780,119,764 82,788,715,624 82,788,715,624 Equity position, beginning of the period
Laba (rugi) 5,771,619,538 5,771,619,538 5,771,619,538 Profit (loss)
Distribusi dividen kas ( 1,405,813,161 ) ( 1,405,813,161 ) ( 1,405,813,161 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 45,000,000,000 23,618,650,160 400,000,000 ( 10,054,300 ) 1,000,000,000 17,145,926,141 87,154,522,001 87,154,522,001 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 pengukuran Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Uang muka setoran
Saham biasa Tambahan modal disetor kembali program ditentukan ditentukan diatribusikan kepada Ekuitas
modal
imbalan pasti penggunaannya penggunaannya entitas induk
Reserve of
Advances in capital Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital remeasurements of Equity
stock earnings earnings parent entity
defined benefit plans
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 45,000,000,000 23,600,550,000 400,000,000 ( 49,882,000 ) 454,000,000 7,656,855,098 77,061,523,098 77,061,523,098 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 45,000,000,000 23,600,550,000 400,000,000 ( 49,882,000 ) 454,000,000 7,656,855,098 77,061,523,098 77,061,523,098 Equity position, beginning of the period
Laba (rugi) 12,254,499,586 12,254,499,586 12,254,499,586 Profit (loss)
Pendapatan komprehensif lainnya 36,835,225 36,835,225 36,835,225 Other comprehensive income
Pembentukan cadangan umum 0 Allocation for general reserves
Distribusi dividen kas ( 1,143,084,605 ) ( 1,143,084,605 ) ( 1,143,084,605 ) Distributions of cash dividends
Distribusi dividen saham (0) Distributions of stock dividends
Penerbitan saham biasa 0 Issuance of common stocks
Penerbitan saham preferen 0 Issuance of preferred stocks
Biaya emisi efek (0) Stock issuance costs
Penerbitan instrumen yang dapat dikonversi 0 Issuance of convertible instruments
Kenaikan (penurunan) ekuitas melalui transaksi Increase (decrease) in equity through treasury stock
0
saham tresuri transactions
Kenaikan (penurunan) ekuitas melalui transaksi Increase (decrease) in equity through share-based
0
pembayaran berbasis saham payment transactions
Pelaksanaan instrumen yang dapat dikonversi 0 Exercise of convertible instruments
Pelaksanaan waran 18,100,160 18,100,160 18,100,160 Exercise of warrants
Kenaikan (penurunan) ekuitas melalui transaksi Increase (decrease) in equity through transactions
0
dengan pemilik ekuitas with owner's equity
Setoran modal dari kepentingan non-pengendali 0 Stock subscription from non-controlling interests
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to
0
akuisisi entitas anak acquisition of subsidiaries
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to
0
pendirian entitas anak establishment of subsidiaries
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to disposal
(0)
pelepasan entitas anak of subsidiaries
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to disposal
(0)
pelepasan operasi yang dihentikan of a discontinued operation
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to partial
pelepasan sebagian kepemilikan pada entitas disposal of interests in subsidiaries without loss of
(0)
anak yang tidak mengakibatkan hilangnya control
pengendalian
Perubahan kepentingan non-pengendali atas Changes in non-controlling interests due to other
transaksi lainnya dengan kepentingan 0 transactions with non-controlling interests
non-pengendali
Eliminasi defisit dalam rangka kuasi reorganisasi Elimination of deficit in connection with
(0)
quasi-reorganisation
Pelaksanaan opsi saham 0 Stock options exercised
Transaksi ekuitas lainnya 0 Other equity transactions
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Posisi ekuitas, akhir periode 45,000,000,000 23,618,650,160 400,000,000 ( 13,046,775 ) 454,000,000 18,768,270,079 88,227,873,464 88,227,873,464 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
489,642,351,765 364,340,877,408
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 489,967,552,741 ) ( 351,015,164,416 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 8,433,418,394 ) ( 4,566,314,273 )
tunjangan allowances
Kas diperoleh dari Cash generated from (used
( 8,758,619,370 ) 8,759,398,719
(digunakan untuk) operasi in) operations
Pembayaran bunga dari Interests paid from operating
( 5,340,897,180 ) ( 2,314,172,628 )
aktivitas operasi activities
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 1,656,464,223 ) ( 3,687,341,460 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh ( 15,755,980,773 ) 2,757,884,631 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)
( 15,755,980,773 ) 2,757,884,631
(digunakan untuk) aktivitas operating activities
operasi
Arus kas dari aktivitas Cash flows from investing
investasi activities
Pembayaran untuk perolehan Payments for acquisition of
( 7,220,150,940 ) ( 14,116,393,910 )
aset tetap property, plant and equipment
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 2,850,000,000 ) from investing activities
investasi
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 10,070,150,940 ) ( 14,116,393,910 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Penerimaan pinjaman bank 68,034,471,436 201,897,558,541 Proceeds from bank loans
Pembayaran pinjaman bank ( 48,707,762,750 ) ( 189,460,076,274 ) Payments of bank loans
Penerimaan utang Proceeds from consumer
1,694,809,630
pembiayaan konsumen financing payables
Pembayaran utang Payments of consumer
( 382,587,303 )
pembiayaan konsumen financing payables
Penerimaan dari penerbitan Proceeds from issuance of
18,100,160
saham biasa common stocks
Pembayaran dividen dari Dividends paid from financing
( 1,405,813,174 ) ( 1,143,084,605 )
aktivitas pendanaan activities
Jumlah arus kas bersih Total net cash flows
Page 13
yang diperoleh dari 19,615,705,142 10,929,910,519 received from (used in)
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
( 6,210,426,571 ) ( 428,598,760 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
7,960,624,019 4,982,610,906
awal periode flows, beginning of the period
Kas dan setara kas arus kas, Cash and cash equivalents
1,750,197,448 4,554,012,146
akhir periode cash flows, end of the period
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[1610000] Explanation for Significant Accounting Policy - General Industry
Kebijakan akuntansi signifikan Significant accounting policies
30 September 2023
Dasar penyusunan laporan keuangan Catatan 1 Basis of preparation of consolidated financial
konsolidasian statements
Prinsip-prinsip konsolidasi Catatan 2 Principles of consolidation
Kas dan setara kas Catatan 4 Cash and cash equivalents
Piutang usaha dan piutang lain-lain Catatan 6 Trade and other receivables
Persediaan Catatan 8 Inventories
Aset tetap Catatan 10 Fixed assets
Utang usaha dan liabilitas lain-lain Catatan 12 Trade payables and other liabilities
Page 15
Pajak penghasilan Catatan 13 Income taxes Aset hak guna Catatan 11 Right of use assets Beban dibayar dimuka Catatan 9 Prepaid expenses Modal saham Catatan 19 Share capital Utang pembiayaan konsumen Catatan 16 Consumer financing liabilities
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[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, akhir
Aset tetap, awal periode Penambahan aset tetap Pengurangan aset tetap Reklasifikasi aset 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 Bangunan dan Building and leasehold Carrying amount, gross
fasilitasnya, dimiliki 10,402,612,249 2,830,059,693 ( 2,386,813,000 ) 10,845,858,942 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 13,667,426,723 4,698,678,224 2,386,813,000 20,752,917,947 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 872,019,614 604,259,308 ( 41,329,520 ) 1,434,949,402 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
2,582,329,361 2,800,860,730 5,383,190,091
dimiliki langsung owned
Dimiliki langsung 27,524,387,947 10,933,857,955 ( 41,329,520 ) 0 38,416,916,382 Directly owned
Aset hak guna 0 0 (0) 0 0 Right of use assets
Bangunan, dalam Building, assets under
9,018,960,597 3,086,439,944 ( 2,968,613,298 ) ( 2,176,346,925 ) 6,960,440,318
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 9,848,512,173 5,947,806,204 ( 7,094,925,651 ) 2,176,346,925 10,877,739,651 equipment, assets
under construction
Aset dalam Assets under
18,867,472,770 9,034,246,148 ( 10,063,538,949 ) 0 17,838,179,969
penyelesaian construction
Aset tetap Property, plant, and
46,391,860,717 19,968,104,103 ( 10,104,868,469 ) 0 56,255,096,351
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 1,339,631,174 388,428,557 1,688,279,514 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 5,152,401,981 1,802,330,765 6,994,512,963 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 600,982,597 164,998,933 ( 39,895,320 ) 726,089,210 equipment, directly
Page 17
owned
Kendaraan bermotor, Motor vehicle, directly
1,002,470,832 327,221,759 1,329,692,591
dimiliki langsung owned
Dimiliki langsung 8,095,486,584 2,682,980,014 ( 39,895,320 ) 0 10,738,571,278 Directly owned
Aset hak guna 0 0 (0) 0 0 Right of use assets
Aset dalam Assets under
0 0 (0) 0 0
penyelesaian construction
Aset tetap Property, plant, and
8,095,486,584 2,682,980,014 ( 39,895,320 ) 0 10,738,571,278
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
38,296,374,133 45,516,525,073
equipment
Page 18
[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 Pengurangan aset tetap Aset tetap, akhir periode
Property, plant, and
Addition in property, plant, Disposals in property, plant, Property, plant, and
equipment, beginning
and equipment and equipment equipment, end period
period
Nilai perolehan, kotor Bangunan dan fasilitasnya, Building and leasehold Carrying amount, gross
dimiliki langsung 8,891,730,000 3,312,054,300 ( 1,801,172,051 ) 10,402,612,249 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
17,386,667,229 6,465,199,775 ( 10,184,440,281 ) 13,667,426,723
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
709,366,255 162,653,359 872,019,614
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
1,422,291,123 1,160,038,238 2,582,329,361
dimiliki langsung owned
Dimiliki langsung 28,410,054,607 11,099,945,672 ( 11,985,612,332 ) 27,524,387,947 Directly owned
Bangunan, dalam Building, assets under
1,685,324,327 7,333,636,270 9,018,960,597
penyelesaian construction
Mesin dan alat berat, dalam Machinery and heavy
penyelesaian 9,848,512,173 9,848,512,173 equipment, assets under
construction
Aset dalam penyelesaian Assets under
1,685,324,327 17,182,148,443 18,867,472,770
construction
Aset tetap Property, plant, and
30,095,378,934 28,282,094,115 ( 11,985,612,332 ) 46,391,860,717
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 1,256,672,997 488,221,888 ( 405,263,711 ) 1,339,631,174 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
6,236,952,240 2,539,469,232 ( 3,624,019,491 ) 5,152,401,981
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
418,367,829 182,614,768 600,982,597
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
699,069,644 303,401,188 1,002,470,832
dimiliki langsung owned
Dimiliki langsung 8,611,062,710 3,513,707,076 ( 4,029,283,202 ) 8,095,486,584 Directly owned
Aset tetap Property, plant, and
8,611,062,710 3,513,707,076 ( 4,029,283,202 ) 8,095,486,584
equipment
Page 19
Nilai perolehan Aset tetap Property, plant, and Carrying amount
21,484,316,224 38,296,374,133
equipment
Page 20
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap Catatan 10 Disclosure of notes for property, plant and
equipment
Page 21
[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, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Lainnya, aset hak guna 1,404,892,483 10,350,000,000 11,754,892,483 Others, right of use assets Carrying amount, gross
Aset hak guna 1,404,892,483 10,350,000,000 11,754,892,483 Right of use assets
Akumulasi depresiasi Lainnya, aset hak guna 351,223,121 95,808,469 447,031,590 Others, right of use assets Carrying amount, accumulated
Aset hak guna 351,223,121 95,808,469 447,031,590 Right of use assets depreciation
Nilai perolehan Aset hak guna 1,053,669,362 11,307,860,893 Right of use assets Carrying amount
Page 22
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Prior Year
31 December 2022
Aset hak guna Right of use assets
Aset hak guna, periode awal Penambahan aset hak guna Aset hak guna, periode akhir
Right of use assets, beginning Right of use assets, end
Addition in right of use assets
period period
Nilai perolehan, kotor Lainnya, aset hak guna 1,404,892,483 1,404,892,483 Others, right of use assets Carrying amount, gross
Aset hak guna 1,404,892,483 1,404,892,483 Right of use assets
Akumulasi depresiasi Lainnya, aset hak guna 280,978,497 70,244,624 351,223,121 Others, right of use assets Carrying amount, accumulated
Aset hak guna 280,978,497 70,244,624 351,223,121 Right of use assets depreciation
Nilai perolehan Aset hak guna 1,123,913,986 1,053,669,362 Right of use assets Carrying amount
Page 23
[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 Catatan 11 Disclosure of notes for right of use assets
Page 24
[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 Mewaholeo Related party 1
Industies Sdn., 23,033,352,603 22,620,376,934
Bhd
Pihak berelasi 2 Premium Related party 2
Vegetable Oil 50,737,862,813 33,402,692,943
Ssn., Bhd
Pihak berelasi 3 Sena Mills Related party 3
83,058,281,912 9,056,584,427
Refineries Pvt.,Ltd
Pihak berelasi 4 PT Asianagro Related party 4
10,409,916,000 14,542,024,000
Agungjaya
Pihak berelasi 5 PT Barco 10,416,142,000 8,877,021,000 Related party 5
Pihak berelasi 6 PT Bonanza Related party 6
13,929,300,000 19,958,400,000
Megah
Pihak berelasi 7 PT Pabrik Minyak Related party 7
Perniagaan Dan
47,219,340,000 13,887,360,000
Industri Ikan
Dorang
Pihak berelasi 8 PT Kusuma Mukti Related party 8
9,430,620,000 2,344,020,000
Remaja
Pihak berelasi 9 PT New Hope Related party 9
18,065,239,950 14,432,810,225
Indonesia
Pihak berelasi 10 PT Sahati Related party 10
Hamparan 20,943,540,000 13,241,820,000
Tangguh
Pihak berelasi lainnya 182,406,786,173 230,067,880,889 Other related parties
Pihak berelasi 469,650,381,451 382,430,990,418 Related parties
Tipe pihak 469,650,381,451 382,430,990,418 Type of parties
Page 25
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan Catatan 23 Disclosure of notes for revenue
Page 26
[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 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, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
receivables receivables
Pihak ketiga IDR 24,949,894,294 16,500,509,513 IDR Third party
USD 4,412,475,128 17,366,370,364 USD
Mata uang 29,362,369,422 ( 498,815,100 ) 28,863,554,322 33,866,879,877 ( 498,815,100 ) 33,368,064,777 Currency
Pihak berelasi Mata uang 0 (0) 0 Currency Related party
Page 27
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Catatan 6 Disclosure of notes for trade receivables
Page 28
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 18,813,548,563 9,794,531,493 Finished goods
Bahan baku dan bahan Raw and indirect material
70,087,842,415 35,353,069,030
pembantu
Persediaan, kotor 88,901,390,978 45,147,600,523 Inventories, gross
Persediaan 88,901,390,978 45,147,600,523 Inventories
Persediaan lancar 88,901,390,978 45,147,600,523 Current inventories
Page 29
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan Catatan 8 Disclosure of notes for inventories
Page 30
[1640200] Notes to the financial statements - Trade Payable, by aging - General Industry
Utang usaha berdasarkan umur Trade payables by aging
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Belum jatuh tempo Umur 12,172,422,015 20,551,974,580 Aging Not yet due
Jatuh tempo Umur 12,172,422,015 20,551,974,580 Aging Due status
Page 31
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Catatan 12 Disclosure of notes for trade payables
Page 32
[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 35,353,069,030 57,365,331,760 Beginning raw inventory
Pembelian bahan baku 302,224,683,967 240,380,971,797 Purchased raw inventory
Persediaan bahan baku akhir 70,087,842,415 73,178,587,371 Ending raw inventory
Bahan baku yang digunakan 267,489,910,582 224,567,716,186 Raw inventory used
Beban jasa 1,446,844,319 684,067,385 Service Cost
Upah, tenaga kerja langsung 3,672,381,677 2,331,179,388 Wages and direct labor
Amortisasi 95,808,469 52,683,469 Amortization
Depresiasi 1,922,665,811 2,198,039,162 Depreciation
Beban utilitas 3,057,414,271 1,916,420,075 Utilities expense
Biaya pabrikasi lainya 2,989,737,427 884,067,760 Other manufacturing overhead
Jumlah biaya produksi 280,674,762,556 232,634,173,425 Total production cost
Harga pokok produksi 280,674,762,556 232,634,173,425 Cost of goods manufactured
Barang jadi awal 9,794,531,493 36,959,402,399 Beginning finish goods inventory
Pembelian barang jadi 165,762,648,654 104,667,731,984 Purchased finish goods inventory
Barang jadi akhir 18,813,548,563 ( 24,257,191,397 ) Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
437,418,394,140 350,004,116,411
pendapatan
Page 33
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok Catatan 24 Disclosure of notes for cost of goods sold
penjualan
Page 34
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 September 2023 31 December 2022
Utang bank, nilai dalam Utang bank, nilai dalam
Total utang bank, kotor Total utang bank, kotor
mata uang asing mata uang asing
Bank loan, amount in Bank loan, amount in
Total bank loans, gross Total bank loans, gross
foreign currency foreign currency
Bank lokal lainnya IDR 6,849,423,381 5,685,013,348 IDR Other local banks
Mata uang 6,849,423,381 5,685,013,348 Currency
Kreditur nama bank Mata uang 6,849,423,381 5,685,013,348 Currency Creditor bank name
Catatan untuk utang bank jangka panjang Notes for long-term bank loan
30 September 2023 31 December 2022
Total utang bank, kotor 6,849,423,381 5,685,013,348 Total bank loans, gross
Total utang bank, bersih 6,849,423,381 5,685,013,348 Total bank loan, net
Liabilitas jangka panjang yang jatuh tempo dalam satu Current maturities of bank loans
526,878,721 1,747,194,865
tahun atas utang bank
Liabilitas jangka panjang atas utang bank 6,849,423,381 5,685,013,348 Long-term bank loans
Page 35
[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 Catatan 15 Disclosure of notes for long-term bank loans
panjang
Page 36
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
31 December 2022
Catatan untuk utang bank jangka panjang Notes for long-term
bank loan
Jatuh tempo utang bank jangka
panjang
Due date for long-term bank loan
Bank lokal lainnya IDR 6849423381 IDR Other local banks
Page 37
[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 December 2022
Utang bank jangka Utang bank jangka
pendek, nilai dalam Utang bank jangka pendek pendek, nilai dalam Utang bank jangka 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 lokal lainnya IDR 63,029,453,700 43,646,838,903 IDR Other local banks
Mata uang 63,029,453,700 43,646,838,903 Currency
Kreditur nama bank Mata uang 63,029,453,700 43,646,838,903 Currency Creditor bank name
Page 38
[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 Catatan 15 Disclosure of notes for short-term bank loans
pendek
Page 39
[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 jangka
pendek
Due date for short-term bank loan
Bank lokal lainnya IDR 63029453700 IDR Other local banks
31 December 2022
Catatan utang bank jangka pendek Notes for short-term
bank loans
Jatuh tempo utang bank jangka
pendek
Due date for short-term bank loan
Bank Cimb Niaga Tbk IDR 2574670641 IDR Bank Cimb Niaga Tbk
Bank lokal lainnya IDR 43646838903 IDR Other local banks
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