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Financial statement Text extracted ARKO

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Page 1
Nomor Surat                      342/06/CS-AH/X/2023
Nama Emiten                      PT Arkora Hydro Tbk.
Kode Emiten                      ARKO
Perihal                          Penyampaian Laporan Keuangan Interim Yang Tidak Diaudit



Perseroan dengan ini menyampaikan laporan keuangan untuk periode 9 Bulan yang berakhir pada 30/09/2023 dengan ikhtisar sebagai berikut :



Informasi mengenai anak perusahaan Perseroan sebagai berikut :




 No      Nama          Kegiatan        Lokasi         Tahun         Status         Jumlah Aset         Satuan        Mata     Persentase
                        Usaha                        Komersil      Operasi                                           Uang        (%)
 1    PT HYDRA       PEMBANGKI       JAKARTA            0          DALAM             1.511.250.261     PENUH         IDR         99.0
      SULAWESI        T TENAGA                                     TAHAP
      (HS)             LISTRIK                                   PENGEMBAN
                                                                     GAN
 2    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.997.817.129     PENUH         IDR          99.0
      TOMONI          T TENAGA                                     TAHAP
      HYDRO            LISTRIK                                   PENGEMBAN
      (ATH)                                                          GAN
 3    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.917.397.510     PENUH         IDR          99.0
      LUWU TIMUR      T TENAGA                                     TAHAP
      MANDIRI          LISTRIK                                   PENGEMBAN
      (ALTM)                                                         GAN
 4    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.995.634.767     PENUH         IDR          99.0
      HIDRO           T TENAGA                                     TAHAP
      PASIFIK          LISTRIK                                   PENGEMBAN
      (AHP)                                                          GAN
 5    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.511.250.261     PENUH         IDR          99.0
      HIDRONESIA      T TENAGA                                     TAHAP
      (AH)             LISTRIK                                   PENGEMBAN
                                                                     GAN
 6    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.996.817.129     PENUH         IDR          99.0
      SULAWESI        T TENAGA                                     TAHAP
      TENGAH           LISTRIK                                   PENGEMBAN
      (ASTH)                                                         GAN
 7    PT             PEMBANGKI       JAKARTA            0          DALAM            59.338.002.583     PENUH         IDR          99.0
      SULAWESI        T TENAGA                                     TAHAP
      HIDRO            LISTRIK                                   PENGEMBAN
      MANDIRI                                                        GAN
      (SHM)
 8    PT ARKORA      PEMBANGKI       JAKARTA            0          DALAM             1.892.023.497     PENUH         IDR          99.0
      SULAWESI        T TENAGA                                     TAHAP
      TENGGARA         LISTRIK                                   PENGEMBAN
      (AST)                                                         GAN
 9    PT ARJUNA      PEMBANGKI       JAKARTA            0          DALAM             1.914.920.620     PENUH         IDR          99.0
      HIDRO           T TENAGA                                     TAHAP
                       LISTRIK                                   PENGEMBAN
                                                                    GAN
 10 PT               PEMBANGKI       JAKARTA            0          DALAM             1.915.891.810     PENUH         IDR          99.0
    TENGGARA          T TENAGA                                     TAHAP
    HIDRO (TH)         LISTRIK                                   PENGEMBAN
                                                                    GAN
 11 PT ARKORA        PEMBANGKI       JAKARTA            0          DALAM            39.245.276.960     PENUH         IDR          99.0
    ENERGI            T TENAGA                                     TAHAP
    BARU (AEB)         LISTRIK                                   KONSTRUKSI
 12 PT ARKORA        PEMBANGKI       JAKARTA            0          DALAM             1.883.531.097     PENUH         IDR          99.0
    ATLANTIK          T TENAGA                                     TAHAP
    (AA)               LISTRIK                                   PENGEMBAN
                                                                    GAN
 13 PT ARKORA  PEMBANGKI             JAKARTA            0          DALAM            31.485.185.321     PENUH         IDR          99.0
    GUNA NERGI T TENAGA                                            TAHAP
    (AGN)        LISTRIK                                         PENGEMBAN
                                                                    GAN
 14 PT ARKORA        PEMBANGKI       JAKARTA            0          DALAM             1.994.209.386     PENUH         IDR          99.0
    HIDRO             T TENAGA                                     TAHAP
    TENGGARA           LISTRIK                                   PENGEMBAN
    (AHT)                                                           GAN
 15 PT TIRTA         PEMBANGKI       JAKARTA            0          DALAM               576.923.162     PENUH         IDR          99.6
    ENERGI            T TENAGA                                     TAHAP
    LESTARI            LISTRIK                                   PENGEMBAN
    (TEL)                                                           GAN
 16 PT ARKORA        PEMBANGKI       JAKARTA            0          DALAM            19.297.031.147     PENUH         IDR         100.0
    TENAGA            T TENAGA                                     TAHAP
    MATAHARI           LISTRIK                                   PENGEMBAN
    (ATM)                                                           GAN
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No     Nama       Kegiatan          Lokasi         Tahun         Status          Jumlah Aset         Satuan      Mata     Persentase
                   Usaha                          Komersil      Operasi                                          Uang        (%)
17 PT ARKORA    PEMBANGKI         JAKARTA            0          DALAM              5.008.567.100     PENUH       IDR        100.0
   HYDRO         T TENAGA                                       TAHAP
   MALILI (AHM)   LISTRIK                                     PENGEMBAN
                                                                  GAN
18 PT ARKORA      PEMBANGKI       JAKARTA             0         DALAM              5.002.870.000     PENUH       IDR         100.0
   ENERGI          T TENAGA                                     TAHAP
   TANGGAMUS        LISTRIK                                   PENGEMBAN
   (AET)                                                          GAN
19 PT ARKORA      PEMBANGKI       JAKARTA             0         DALAM              4.237.600.465     PENUH       IDR         100.0
   KALIMANTAN      T TENAGA                                     TAHAP
   ENERGI           LISTRIK                                   PENGEMBAN
   HIJAU                                                          GAN
   (AKEH)
20 PT ARKORA      PEMBANGKI       JAKARTA             0         DALAM              2.500.000.000     PENUH       IDR         100.0
   HYDRO           T TENAGA                                     TAHAP
   PAMULIHAN        LISTRIK                                   PENGEMBAN
   (AHP)                                                         GAN
21 PT ARKORA      PEMBANGKI       JAKARTA             0         DALAM              2.505.000.000     PENUH       IDR         100.0
   PADALEMBA       T TENAGA                                     TAHAP
   RA               LISTRIK                                   PENGEMBAN
   TERBARUKA                                                     GAN
   N (APT)
22 PT GLOBAL      PEMBANGKI       JAKARTA             0         DALAM                250.000.000     PENUH       IDR         100.0
   METAL RAYA      T TENAGA                                     TAHAP
   (GMR)            LISTRIK                                   PENGEMBAN
                                                                 GAN
23 PT GRANIF      JASA            JAKARTA           2011        SUDAH                371.354.562     PENUH       IDR         75.0
   KONSULTAN KONSTRUKSI                                       BEROPERASI
   (GK)
24 PT ARKORA  PEMBANGKI           JAKARTA           2020        SUDAH           375.865.571.444      PENUH       IDR         99.0
   SULAWESI    T TENAGA                                       BEROPERASI
   SELATAN      LISTRIK
   (ASS)
25 PT ARKORA  PEMBANGKI           JAKARTA             0         DALAM           357.962.317.493      PENUH       IDR         99.0
   HYDRO       T TENAGA                                         TAHAP
   SULAWESI     LISTRIK                                       KONSTRUKSI
   (AHS)
26 PT NOSU    PEMBANGKI           JAKARTA             0         DALAM              1.857.298.491     PENUH       IDR         99.0
   HYDRO (NH)  T TENAGA                                         TAHAP
                LISTRIK                                       PENGEMBAN
                                                                 GAN




 Dokumen ini merupakan dokumen resmi PT Arkora Hydro Tbk. yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik. PT

                        Arkora Hydro 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 Arkora Hydro 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                         ARKO                                                         Entity code
Nomor identifikasi entitas           AB101                                      Entity identification number
Industri utama entitas               Infrastruktur / Infrastructure                      Entity main industry
Standar akutansi yang dipilih        PSAK                                   Selected accounting standards
Sektor                               J. Infrastructures                                                 Sector
Subsektor                            J4. Utilities                                                  Subsector
Industri                             J41. Electric Utilities                                          Industry
Subindustri                          J411. Electric Utilities                                    Subindustry
Informasi pemegang saham                                                Controlling shareholder information
                                     National Corporation
pengendali
Jenis entitas                        Local Company - Indonesia                                  Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham dan Obligasi / Stock and                  Type of listed securities
                                     Bond
Jenis papan perdagangan tempat                                          Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                         listed
Apakah merupakan laporan keuangan                                      Whether the financial statements are
satu entitas atau suatu kelompok       Entitas grup / Group entity       of an individual entity or a group of
entitas                                                                                                entities
Periode penyampaian laporan                                                   Period of financial statements
                                       Kuartal III / Third Quarter
keuangan                                                                                         submissions
Tanggal awal periode berjalan          January 01, 2023                             Current period start date
Tanggal akhir periode berjalan         September 30, 2023                            Current period end date
Tanggal akhir tahun sebelumnya         December 31, 2022                                  Prior year end date
Tanggal awal periode sebelumnya        January 01, 2022                                Prior period start date
Tanggal akhir periode sebelumnya       September 30, 2022                              Prior period end date
Tanggal akhir 2 tahun sebelumnya       December 31, 2021                               Prior 2 year end date
Mata uang pelaporan                    Rupiah / IDR                    Description of presentation currency
Kurs konversi pada tanggal pelaporan                                     Conversion rate at reporting date if
jika mata uang penyajian selain rupiah                                   presentation currency is other than
                                                                                                        rupiah
Pembulatan yang digunakan dalam                                          Level of rounding used in financial
penyajian jumlah dalam laporan      Satuan Penuh / Full Amount                                     statements
keuangan
Jenis laporan atas laporan keuangan Tidak Diaudit / Unaudit           Type of report on financial statements
Jenis opini auditor                                                                Type of auditor's opinion
Hal yang diungkapkan dalam paragraf                                                     Matters disclosed in
pendapat untuk penekanan atas suatu                                     emphasis-of-matter or other-matter
masalah atau paragraf penjelasan                                                            paragraph, if any
lainnya, jika ada
Hasil penugasan review                                                        Result of review engagement
Opini Hal Audit Utama               Tidak / No                              Any Key Audit Matters Opinion
Jumlah Hal Audit Utama                                                              Total Key Audit Matters
Paragraf Hal Audit Utama                                                      Key Audit Matters Paragraph
Tanggal laporan audit atau hasil                                        Date of auditor's opinion or result of
laporan review                                                                                  review report
Auditor tahun berjalan                                                                  Current year auditor
Nama partner audit tahun berjalan                                        Name of current year audit signing
Page 4
                                                                                   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 5
[3210000] Statement of financial position presented using current and
non-current - Infrastructure 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
                                       72,685,341,868     92,716,716,610
                                                                                        equivalents
     Aset keuangan lancar                                                 Current financial assets
          Aset keuangan lancar                                                 Current financial
          yang diukur pada nilai       71,253,802,948     74,436,063,117     assets at fair value
          wajar melalui laba rugi                                          through profit or loss
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                        7,440,019,788     10,467,345,260
          ketiga                                                                          parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                          282,049,351         76,299,350
          ketiga                                                                          parties
          Piutang lainnya pihak                                               Other receivables
                                          102,671,988        102,671,988
          berelasi                                                               related parties
     Biaya dibayar dimuka                                                Current prepaid expenses
                                        4,085,524,778      1,121,026,943
     lancar
     Pajak dibayar dimuka                                                      Current prepaid taxes
                                        4,245,386,467       3,857,679,386
     lancar
     Jumlah aset lancar              160,094,797,188     182,777,802,654       Total current assets
   Aset tidak lancar                                                               Non-current assets
     Uang muka tidak lancar             6,365,576,525       5,581,458,400     Non-current advances
     Aset keuangan tidak                                                      Non-current financial
     lancar                                                                                    assets
          Aset keuangan tidak                                               Non-current financial
          lancar yang diukur                                                  assets at fair value
                                     680,504,620,218     572,848,797,193
          pada nilai wajar                                                  through profit or loss
          melalui laba rugi
     Aset tetap                                                                Property, plant, and
                                     142,170,004,790     140,252,485,232
                                                                                          equipment
       Aset hak guna                      983,969,556      1,252,324,896        Right of use assets
       Goodwill                           275,000,000        275,000,000                     Goodwill
       Aset takberwujud selain                                              Intangible assets other
                                       42,767,184,297     22,987,990,622
       goodwill                                                                        than goodwill
       Aset tidak lancar                                                          Other non-current
                                       41,732,584,600     21,967,374,620
       non-keuangan lainnya                                                    non-financial assets
       Jumlah aset tidak lancar       914,798,939,986    765,165,430,963 Total non-current assets
   Jumlah aset                      1,074,893,737,174    947,943,233,617                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                  Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                       15,000,402,884      3,932,994,770
              ketiga                                                             third parties
              Utang usaha pihak                                              Trade payables
                                           90,800,000         86,000,000
              berelasi                                                        related parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                        7,549,948,872      7,028,949,528
              ketiga                                                             third parties
          Beban akrual jangka                                                   Current accrued
Page 6
      pendek                      1,760,698,051      3,331,028,762              expenses
      Utang pajak                   930,940,690        677,061,611          Taxes payable
      Liabilitas jangka                                              Current maturities of
      panjang yang jatuh                                              long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                          Current maturities
          panjang yang jatuh                                             of bank loans
          tempo dalam satu          584,994,720     17,655,000,000
          tahun atas utang
          bank
      Utang pihak berelasi                                           Current due to related
                                    966,546,074    128,111,426,088
      jangka pendek                                                                 parties
      Jumlah liabilitas                                                      Total current
                                 26,884,331,291    160,822,460,759
      jangka pendek                                                              liabilities
  Liabilitas jangka                                                   Non-current liabilities
  panjang
      Liabilitas pajak                                               Deferred tax liabilities
                                 87,581,803,430     75,652,157,718
      tangguhan
      Utang pihak berelasi                                             Non-current due to
                                 31,975,215,338
      jangka panjang                                                       related parties
      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    477,689,840,890    306,150,799,411               loans
          bank
      Kewajiban imbalan                                                          Long-term
      pasca kerja jangka          5,311,146,283      5,306,623,810        post-employment
      panjang                                                            benefit obligations
      Jumlah liabilitas                                                 Total non-current
                                602,558,005,941    387,109,580,939
      jangka panjang                                                              liabilities
  Jumlah liabilitas             629,442,337,232    547,932,041,698             Total liabilities
Ekuitas                                                                                      Equity
  Ekuitas yang                                                          Equity attributable to
  diatribusikan kepada                                               equity owners of parent
  pemilik entitas induk                                                                    entity
      Saham biasa                73,212,375,000     73,212,375,000         Common stocks
      Tambahan modal                                                      Additional paid-in
                                253,708,206,359    253,708,206,359
      disetor                                                                         capital
      Komponen ekuitas                                                Other components of
                                  3,190,606,289      3,246,572,940
      lainnya                                                                         equity
      Saldo laba                                                       Retained earnings
      (akumulasi kerugian)                                                          (deficit)
          Saldo laba yang                                               Unappropriated
          belum ditentukan      114,194,600,226     68,730,181,482    retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                   Total equity
      diatribusikan kepada                                         attributable to equity
                                444,305,787,874    398,897,335,781
      pemilik entitas induk                                             owners of parent
                                                                                    entity
   Kepentingan                                                      Non-controlling interests
                                  1,145,612,068      1,113,856,138
   non-pengendali
   Jumlah ekuitas               445,451,399,942    400,011,191,919                 Total equity
Jumlah liabilitas dan                                                 Total liabilities and equity
                               1,074,893,737,174   947,943,233,617
ekuitas
Page 7
[3311000] Statement of profit or loss and other comprehensive income, OCI
components presented net of tax, by function - Infrastructure 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
                                      132,242,952,890      187,783,416,297
usaha
Beban pokok penjualan dan                                                            Cost of sales and revenue
                                     ( 73,590,554,516 )   ( 93,063,763,424 )
pendapatan
Jumlah laba bruto                       58,652,398,374       94,719,652,873                  Total gross profit
Beban umum dan administrasi                                                        General and administrative
                                     ( 29,015,686,960 )   ( 22,300,688,221 )
                                                                                                      expenses
Pendapatan keuangan                     51,552,227,666       34,067,310,659                     Finance income
Beban bunga dan keuangan             ( 27,215,998,886 )   ( 42,377,755,444 )         Interest and finance costs
Keuntungan (kerugian) selisih                                                     Gains (losses) on changes in
                                           966,047,709     ( 5,988,174,251 )
kurs mata uang asing                                                                    foreign exchange rates
Keuntungan (kerugian) lainnya            2,122,841,992        1,521,139,270                Other gains (losses)
Jumlah laba (rugi) sebelum                                                       Total profit (loss) before tax
                                        57,061,829,895       59,641,484,886
pajak penghasilan
Pendapatan (beban) pajak             ( 11,546,999,760 )   ( 16,666,466,421 )           Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                      Total profit (loss) from
                                        45,514,830,135       42,975,018,465
yang dilanjutkan                                                                      continuing operations
Jumlah laba (rugi)                      45,514,830,135       42,975,018,465                 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                ( 74,622,202 )         288,633,503 remeasurement of defined
        manfaat pasti, setelah                                              benefit obligation, after tax
        pajak
    Jumlah pendapatan                                                          Total other comprehensive
    komprehensif lainnya,                ( 74,622,202 )         288,633,503              income, after tax
    setelah pajak
Jumlah laba rugi komprehensif           45,440,207,933       43,263,651,968     Total comprehensive income
Laba (rugi) yang dapat                                                            Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
                                        45,464,418,655       42,470,216,104
    diatribusikan ke entitas induk                                                               parent entity
    Laba (rugi) yang dapat                                                        Profit (loss) attributable to
    diatribusikan ke kepentingan            50,411,480          504,802,361        non-controlling interests
    non-pengendali
Laba rugi komprehensif yang                                                            Comprehensive income
dapat diatribusikan                                                                              attributable to
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke entitas      45,408,452,004       42,758,849,607      attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                   Comprehensive income
    dapat diatribusikan ke                  31,755,929          504,802,361 attributable to non-controlling
    kepentingan non-pengendali                                                                    interests
Laba (rugi) per saham                                                             Earnings (loss) per share
    Laba per saham dasar                                                       Basic earnings per share
    diatribusikan kepada                                                            attributable to equity
Page 8
pemilik entitas induk               owners of the parent entity
  Laba (rugi) per saham             Basic earnings (loss) per
  dasar dari operasi yang   17   16   share from continuing
  dilanjutkan                                     operations
Page 9
[3410000] Statement of changes in equity - Infrastructure Industry - Current Year

30 September 2023


Laporan perubahan ekuitas                                                                                                                                                                                        Statement of changes in equity
                                                                                                               Saldo laba yang belum      Ekuitas yang dapat
                                                                                        Komponen transaksi                                                            Kepentingan
                                         Saham biasa       Tambahan modal disetor                                    ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                          ekuitas lainnya                                                            non-pengendali
                                                                                                                  penggunaannya              entitas induk
                                                                                        Other components of    Unappropriated retained   Equity attributable to
                                         Common stocks     Additional paid-in capital                                                                             Non-controlling interests      Equity
                                                                                         equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                Equity position
  Saldo awal periode sebelum penyajian                                                                                                                                                                           Balance before restatement at beginning of
                                          73,212,375,000       253,708,206,359              3,246,572,940           68,730,181,571          398,897,335,870              1,113,856,139        400,011,192,009
  kembali                                                                                                                                                                                                                                             period
  Posisi ekuitas, awal periode            73,212,375,000       253,708,206,359              3,246,572,940           68,730,181,571          398,897,335,870              1,113,856,139        400,011,192,009    Equity position, beginning of the period
  Laba (rugi)                                                                                                       45,464,418,655           45,464,418,655                 50,411,480         45,514,830,135                                   Profit (loss)
  Pendapatan komprehensif lainnya                                                           ( 55,966,651 )                                    ( 55,966,651 )             ( 18,655,551 )         ( 74,622,202 )                Other comprehensive income
  Posisi ekuitas, akhir periode           73,212,375,000       253,708,206,359              3,190,606,289          114,194,600,226          444,305,787,874              1,145,612,068        445,451,399,942          Equity position, end of the period
Page 10
[3410000] Statement of changes in equity - Infrastructure Industry - Prior Year

30 September 2022


Laporan perubahan ekuitas                                                                                                                                                                                               Statement of changes in equity
                                                                                                                       Saldo laba yang belum      Ekuitas yang dapat
                                                                                                Komponen transaksi                                                            Kepentingan
                                                 Saham biasa       Tambahan modal disetor                                    ditentukan          diatribusikan kepada                                   Ekuitas
                                                                                                  ekuitas lainnya                                                            non-pengendali
                                                                                                                          penggunaannya              entitas induk
                                                                                                Other components of    Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital                                                                             Non-controlling interests     Equity
                                                                                                 equity transactions          earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                       Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                          Balance before restatement at beginning of
                                                  57,990,000,000         92,685,000,000             3,194,772,653           16,069,760,103          169,939,532,756              1,086,087,476        171,025,620,232
                                                                                                                                                                                                                                                             period
  Posisi ekuitas, awal periode                    57,990,000,000         92,685,000,000             3,194,772,653           16,069,760,103          169,939,532,756              1,086,087,476        171,025,620,232   Equity position, beginning of the period
  Laba (rugi)                                                                                                               42,470,216,104           42,470,216,104                504,802,361         42,975,018,465                                  Profit (loss)
  Pendapatan komprehensif lainnya                                                                      288,633,503                                      288,633,503                                       288,633,503                Other comprehensive income
  Penerbitan saham biasa                          15,222,375,000       161,023,206,359                                                              176,245,581,359                                   176,245,581,359                 Issuance of common stocks
  Posisi ekuitas, akhir periode                   73,212,375,000       253,708,206,359              3,483,406,156           58,539,976,207          388,943,963,722              1,590,889,837        390,534,853,559         Equity position, end of the period
Page 11
[3510000] Statement of cash flows, direct method - Infrastructure 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
                                     61,191,446,970        85,587,090,885
      pelanggan
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                              operating activities
      Pembayaran kepada                                                     Payments to suppliers for
      pemasok atas barang dan      ( 89,579,582,548 )   ( 105,110,703,853 )     goods and services
      jasa
      Pembayaran gaji dan                                                    Payments for salaries and
                                   ( 11,652,694,443 )    ( 11,098,658,160 )
      tunjangan                                                                             allowances
   Kas diperoleh dari                                                        Cash generated from (used
                                   ( 40,040,830,021 )    ( 30,622,271,128 )
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan pengembalian                                                   Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                    ( 2,751,871,840 )      ( 1,273,711,623 )
   penghasilan dari aktivitas
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                   ( 42,792,701,861 )    ( 31,895,982,751 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                           activities
   Pembayaran uang muka                                                        Payments for advances for
   pembelian aset tetap                                   ( 6,743,199,852 )     purchase of property and
                                                                                                equipment
   Pembayaran untuk perolehan                                                  Payments for acquisition of
                                    ( 2,331,686,163 )       ( 239,590,900 )
   aset tetap                                                                     property and equipment
   Penerimaan bunga dari                                                           Interests received from
                                    ( 7,424,810,005 )         241,054,412
   aktivitas investasi                                                                  investing activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                    ( 9,756,496,168 )     ( 6,741,736,340 )
   (digunakan untuk) aktivitas                                                        investing activities
   investasi
Arus kas dari aktivitas                                                         Cash flows from financing
pendanaan                                                                                        activities
   Penerimaan pinjaman bank          10,066,611,724         99,062,302,788     Proceeds from bank loans
   Pembayaran pinjaman bank                              ( 14,786,659,243 )      Payments of bank loans
   Penerimaan dari penerbitan                                               Proceeds from bonds payable
                                    124,893,890,266
   obligasi
   Pembayaran utang pihak                                                       Payments of due to related
                                  ( 102,442,678,704 )   ( 122,738,100,627 )
   berelasi                                                                                          parties
   Penerimaan dari penerbitan                                                   Proceeds from issuance of
                                                          182,668,500,000
   saham biasa                                                                             common stocks
   Pembayaran biaya emisi                                                      Payments of stock issuance
                                                          ( 6,422,918,641 )
   saham                                                                                               costs
   Pembayaran bunga dari                                                      Interests paid from financing
                                                         ( 16,555,715,581 )
   aktivitas pendanaan                                                                             activities
   Jumlah arus kas bersih                                                            Total net cash flows
   yang diperoleh dari                                                            received from (used in)
                                     32,517,823,286       121,227,408,696
   (digunakan untuk) aktivitas                                                        financing activities
   pendanaan
Page 12
Jumlah kenaikan (penurunan)    ( 20,031,374,743 )   82,589,689,605  Total net increase (decrease)
bersih kas dan setara kas                                           in cash and cash equivalents
Kas dan setara kas arus kas,                                       Cash and cash equivalents cash
                                 92,716,716,610     16,168,494,520
awal periode                                                          flows, beginning of the period
Kas dan setara kas arus kas,                                           Cash and cash equivalents
                                 72,685,341,867     98,758,184,125
akhir periode                                                       cash flows, end of the period
Page 13
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 14
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure 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                   5,168,126,760                                               5,168,126,760           Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                 114,239,294,160                 7,074,015,546               121,313,309,706
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                  66,071,457,300                                              66,071,457,300
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                    1,665,040,107                   142,104,788                1,807,144,895
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                    1,906,283,556                   816,000,000                2,722,283,556
                         langsung
                         Dimiliki langsung                       189,050,201,883                 8,032,120,334               197,082,322,217                      Directly owned
                         Aset hak guna                                         0                             0                             0                 Right of use assets
                         Aset dalam penyelesaian                               0                             0                             0        Assets under construction
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 189,050,201,883                 8,032,120,334               197,082,322,217
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                  22,577,731,769                 2,813,925,600                25,391,657,369
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                  23,589,424,624                 2,965,382,872                26,554,807,496
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    1,417,562,246                   105,007,513                 1,522,569,759
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    1,212,998,012                   230,284,791                 1,443,282,803
                         langsung
                         Dimiliki langsung                        48,797,716,651                 6,114,600,776                54,912,317,427                   Directly owned
                         Aset hak guna                                         0                             0                             0               Right of use assets
                         Aset dalam penyelesaian                               0                             0                             0        Assets under construction
                         Aset tetap                                                                                                                       Property, plant, and
                                                                  48,797,716,651                 6,114,600,776                54,912,317,427
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                       Property, plant, and                Carrying amount
                                                                 140,252,485,232                                             142,170,004,790
                                                                                                                                                                    equipment
Page 15
[3611000] Notes to the financial statements - Property, Plant, and Equipement - Infrastructure 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,     Property, plant, and
                                                         equipment, beginning period         and equipment             equipment, end period
Nilai perolehan, kotor   Tanah, dimiliki langsung                   5,168,126,760                                               5,168,126,760           Land, directly owned            Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                 113,030,394,160                 1,208,900,000               114,239,294,160
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Mesin dan peralatan, dimiliki                                                                                           Machinery and equipment,
                                                                  66,071,457,300                                              66,071,457,300
                         langsung                                                                                                                              directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                    1,509,777,143                   155,262,964                1,665,040,107
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                    1,172,957,635                   733,325,921                1,906,283,556
                         langsung
                         Dimiliki langsung                       186,952,712,998                 2,097,488,885               189,050,201,883                      Directly owned
                         Aset hak guna                                         0                             0                             0                 Right of use assets
                         Aset dalam penyelesaian                               0                             0                             0        Assets under construction
                         Aset tetap                                                                                                                         Property, plant, and
                                                                 186,952,712,998                 2,097,488,885               189,050,201,883
                                                                                                                                                                       equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                        Building and leasehold Carrying amount, accumulated
                                                                  18,415,584,580                 4,162,147,189                22,577,731,769
                         dimiliki langsung                                                                                                          improvement, directly owned                    depreciation
                         Mesin dan peralatan, dimiliki                                                                                                Machinery and equipment,
                                                                  18,187,416,546                 5,402,008,078                23,589,424,624
                         langsung                                                                                                                                   directly owned
                         Perabot dan peralatan kantor,                                                                                            Furniture and office equipment,
                                                                    1,365,944,323                     51,617,923                1,417,562,246
                         dimiliki langsung                                                                                                                          directly owned
                         Kendaraan bermotor, dimiliki                                                                                               Motor vehicle, directly owned
                                                                    1,056,652,448                   156,345,564                 1,212,998,012
                         langsung
                         Dimiliki langsung                        39,025,597,897                 9,772,118,754                48,797,716,651                   Directly owned
                         Aset hak guna                                         0                             0                             0               Right of use assets
                         Aset dalam penyelesaian                               0                             0                             0        Assets under construction
                         Aset tetap                                                                                                                       Property, plant, and
                                                                  39,025,597,897                 9,772,118,754                48,797,716,651
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                       Property, plant, and                Carrying amount
                                                                 147,927,115,101                                             140,252,485,232
                                                                                                                                                                    equipment
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Current Year

30 September 2023

Aset hak guna                                                                                                                                                                 Right of use assets
                                                                                                                     Aset hak guna, periode
                                                  Aset hak guna, periode awal      Penambahan aset hak guna
                                                                                                                               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               2,562,406,369                                0                  2,562,406,369     Others, right of use assets        Carrying amount, gross
                         Aset hak guna                        2,562,406,369                                0                  2,562,406,369          Right of use assets
Akumulasi depresiasi     Lainnya, aset hak guna               1,310,081,473                      268,355,340                  1,578,436,813     Others, right of use assets Carrying amount, accumulated
                         Aset hak guna                        1,310,081,473                      268,355,340                  1,578,436,813          Right of use assets                      depreciation
Nilai perolehan          Aset hak guna                        1,252,324,896                                                     983,969,556          Right of use assets                  Carrying amount
Page 18
[3612000] Notes to the financial statements - Right of Use Assets - Infrastructure Industry - Prior Year

31 December 2022

Aset hak guna                                                                                                                                                                 Right of use assets
                                                                                                                     Aset hak guna, periode
                                                  Aset hak guna, periode awal      Penambahan aset hak guna
                                                                                                                               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               2,562,406,369                                0                  2,562,406,369     Others, right of use assets        Carrying amount, gross
                         Aset hak guna                        2,562,406,369                                0                  2,562,406,369          Right of use assets
Akumulasi depresiasi     Lainnya, aset hak guna                 952,274,353                      357,807,120                  1,310,081,473     Others, right of use assets Carrying amount, accumulated
                         Aset hak guna                          952,274,353                      357,807,120                  1,310,081,473          Right of use assets                      depreciation
Nilai perolehan          Lainnya, aset hak guna               1,610,132,016                   ( 357,807,120 )                                   Others, right of use assets               Carrying amount
                         Aset hak guna                        1,610,132,016                   ( 357,807,120 )                 1,252,324,896          Right of use assets
Page 19
[3612100] Disclosure of Notes to the financial statements - Right of Use Assets - Infrastructure Industry
Page 20
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Page 21
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 22
[3670000] Notes to the financial statements - Cost of Good Sold -
Infrastructure Industry

Beban pokok penjualan                                                             Cost of good sold
                              30 September 2023       30 September 2022
Persediaan bahan baku awal                        0                       0         Beginning raw inventory
Pembelian bahan baku                              0                       0        Purchased raw inventory
Persediaan bahan baku akhir                       0                       0            Ending raw inventory
Bahan baku yang digunakan                         0                       0            Raw inventory used
Biaya pabrikasi lainya                            0                       0   Other manufacturing overhead
Jumlah biaya produksi                             0                       0          Total production cost
Barang setengah jadi awal                         0                       0         Beginning wip inventory
Barang setengah jadi akhir                        0                       0            Ending wip inventory
Harga pokok produksi                              0                       0   Cost of goods manufactured
Beban pokok pendapatan                                                              Other cost of goods sold
                                 73,590,554,516          93,063,763,424
lainnya
Beban pokok penjualan dan                                                       Cost of sales and revenue
                                 73,590,554,516          93,063,763,424
pendapatan
Page 23
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 24
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 25
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 26
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 27
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 28
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 29
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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