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Nomor Surat 153/CPI/DIR/X/2023
Nama Emiten Champion Pacific Indonesia Tbk
Kode Emiten IGAR
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 Kemasan Tangerang 1985 aktif 312.166.713 RIBUAN IDR 61.49
Indogravure
2 PT Avesta Kemasan Bekasi 1976 aktif 866.696.355 RIBUAN IDR 76.47
Continental
Pack
Dokumen ini merupakan dokumen resmi Champion Pacific Indonesia Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara
elektronik. Champion Pacific Indonesia 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 Champion Pacific Indonesia 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 IGAR Entity code
Nomor identifikasi entitas AA124 Entity identification number
Industri utama entitas Umum / General Entity main industry
Standar akutansi yang dipilih PSAK Selected accounting standards
Sektor B. Basic Materials Sector
Subsektor B1. Basic Materials Subsector
Industri B13. Containers & Packaging Industry
Subindustri B131. Containers & Packaging 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
Utama / Main
entitas tercatat listed
Apakah merupakan laporan keuangan Whether the financial statements are
satu entitas atau suatu kelompok Entitas tunggal / Single entity of an individual entity or a group of
entitas entities
Periode penyampaian laporan Period of financial statements
Kuartal 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
406,192,914,035 269,809,554,893
equivalents
Investasi jangka pendek 0 10,000,000,000 Short-term investments
Piutang usaha Trade receivables
Piutang usaha pihak Trade receivables third
166,267,816,228 182,647,258,959
ketiga parties
Piutang lainnya Other receivables
Piutang lainnya pihak Other receivables third
6,183,385,216 291,746,573
ketiga parties
Persediaan lancar Current inventories
Persediaan lancar 136,274,443,218 226,640,471,099 Current inventories
Biaya dibayar dimuka Current prepaid expenses
2,269,263,313 1,034,132,956
lancar
Uang muka lancar Current advances
Uang muka lancar Other current
3,186,991,214 15,792,949,057
lainnya advances
Pajak dibayar dimuka Current prepaid taxes
8,705,427,628 1,744,751,951
lancar
Jumlah aset lancar 729,080,240,852 707,960,865,488 Total current assets
Aset tidak lancar Non-current assets
Uang muka tidak lancar Non-current advances
Uang muka tidak Non-current advances
lancar atas pembelian on purchase of
8,387,779,459 9,930,844,783
aset tetap property, plant and
equipment
Uang muka tidak Other non-current
0
lancar lainnya advances
Pajak dibayar dimuka Non-current prepaid taxes
6,354,515,684 6,354,515,684
tidak lancar
Aset pajak tangguhan 14,189,937,689 14,189,937,689 Deferred tax assets
Aset tetap Property, plant, and
131,153,354,333 121,859,771,717
equipment
Aset hak guna 978,197,462 950,539,423 Right of use assets
Goodwill 898,898,668 898,898,668 Goodwill
Aset takberwujud selain Intangible assets other
735,868,791 1,493,183,014
goodwill than goodwill
Jumlah aset tidak lancar 162,698,552,086 155,677,690,978 Total non-current assets
Jumlah aset 891,778,792,938 863,638,556,466 Total assets
Liabilitas dan ekuitas Liabilities and equity
Liabilitas Liabilities
Liabilitas jangka pendek Current liabilities
Utang usaha Trade payables
Utang usaha pihak Trade payables
33,814,152,106 36,999,376,022
ketiga third parties
Utang lainnya Other payables
Utang lainnya pihak Other payables
2,232,818,255 3,114,433,089
ketiga third parties
Utang dividen 1,434,421,564 1,434,421,564 Dividends payable
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Beban akrual jangka 5,662,278,901 6,954,738,489 Current accrued
pendek expenses
Utang pajak 1,767,350,868 2,538,262,114 Taxes payable
Jumlah liabilitas Total current
44,911,021,694 51,041,231,278
jangka pendek liabilities
Liabilitas jangka Non-current liabilities
panjang
Kewajiban imbalan Long-term
pasca kerja jangka 27,367,061,509 25,668,200,770 post-employment
panjang benefit obligations
Jumlah liabilitas Total non-current
27,367,061,509 25,668,200,770
jangka panjang liabilities
Jumlah liabilitas 72,278,083,203 76,709,432,048 Total liabilities
Ekuitas Equity
Ekuitas yang Equity attributable to
diatribusikan kepada equity owners of parent
pemilik entitas induk entity
Saham biasa 48,610,225,000 48,610,225,000 Common stocks
Tambahan modal Additional paid-in
29,000,000 29,000,000
disetor capital
Saham treasuri ( 1,746,438,827 ) Treasury stocks
Komponen ekuitas Other components of
33,240,134,115 33,240,134,115
lainnya equity
Saldo laba Retained earnings
(akumulasi kerugian) (deficit)
Saldo laba yang Appropriated
telah ditentukan 7,501,783,701 6,787,061,296 retained earnings
penggunaannya
Saldo laba yang Unappropriated
belum ditentukan 501,557,795,177 473,656,809,963 retained earnings
penggunaannya
Jumlah ekuitas yang Total equity
diatribusikan kepada attributable to equity
589,192,499,166 562,323,230,374
pemilik entitas induk owners of parent
entity
Kepentingan Non-controlling interests
230,308,210,569 224,605,894,044
non-pengendali
Jumlah ekuitas 819,500,709,735 786,929,124,418 Total equity
Jumlah liabilitas dan Total liabilities and equity
891,778,792,938 863,638,556,466
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
659,434,986,769 841,182,825,625
usaha
Beban pokok penjualan dan Cost of sales and revenue
( 574,579,475,781 ) ( 696,901,653,987 )
pendapatan
Jumlah laba bruto 84,855,510,988 144,281,171,638 Total gross profit
Beban penjualan ( 12,086,482,925 ) ( 13,074,987,987 ) Selling expenses
Beban umum dan administrasi General and administrative
( 28,944,178,320 ) ( 30,289,053,595 )
expenses
Pendapatan keuangan 7,226,869,530 3,576,047,033 Finance income
Beban bunga dan keuangan ( 301,684,773 ) ( 278,218,101 ) Interest and finance costs
Pendapatan lainnya 6,194,251,250 10,439,193,681 Other income
Beban lainnya ( 2,313,606,609 ) ( 4,442,311 ) Other expenses
Jumlah laba (rugi) sebelum Total profit (loss) before tax
54,630,679,141 114,649,710,358
pajak penghasilan
Pendapatan (beban) pajak ( 12,557,489,397 ) ( 25,583,174,330 ) Tax benefit (expenses)
Jumlah laba (rugi) dari operasi Total profit (loss) from
42,073,189,744 89,066,536,028
yang dilanjutkan continuing operations
Jumlah laba (rugi) 42,073,189,744 89,066,536,028 Total profit (loss)
Jumlah laba rugi komprehensif 42,073,189,744 89,066,536,028 Total comprehensive income
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan
Laba (rugi) yang dapat Profit (loss) attributable to
28,615,707,619 62,704,098,994
diatribusikan ke entitas induk parent entity
Laba (rugi) yang dapat Profit (loss) attributable to
diatribusikan ke kepentingan 13,457,482,125 26,362,437,034 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 28,615,707,619 62,704,098,994 attributable to parent entity
induk
Laba rugi komprehensif yang Comprehensive income
dapat diatribusikan ke 13,457,482,125 26,362,437,034 attributable to non-controlling
kepentingan non-pengendali interests
Laba (rugi) per saham Earnings (loss) per share
Laba per saham dasar Basic earnings per share
diatribusikan kepada attributable to equity
pemilik entitas induk owners of the parent entity
Laba (rugi) per saham Basic earnings (loss) per
dasar dari operasi yang 29.43 64.5 share from continuing
dilanjutkan operations
Laba (rugi) per saham Diluted earnings (loss) per
dilusian share
Laba (rugi) per saham Diluted earnings (loss) per
dilusian dari operasi yang 29.43 64.5 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
Selisih transaksi ekuitas Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi Kepentingan
Saham biasa Saham treasuri dengan pihak ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya non-pengendali
non-pengendali penggunaannya penggunaannya entitas induk
Difference in value of
Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital Treasury stocks equity transactions with Non-controlling interests Equity
equity transactions earnings earnings parent entity
non-controlling interests
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 48,610,225,000 29,000,000 28,630,140,459 4,609,993,656 6,787,061,296 473,656,809,963 562,323,230,374 224,605,894,044 786,929,124,418 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 48,610,225,000 29,000,000 28,630,140,459 4,609,993,656 6,787,061,296 473,656,809,963 562,323,230,374 224,605,894,044 786,929,124,418 Equity position, beginning of the period
Laba (rugi) 28,615,707,619 28,615,707,619 13,457,482,125 42,073,189,744 Profit (loss)
Pembentukan cadangan umum 714,722,405 ( 714,722,405 ) 0 0 Allocation for general reserves
Distribusi dividen kas ( 7,755,165,600 ) ( 7,755,165,600 ) Distributions of cash dividends
Kenaikan (penurunan) ekuitas melalui transaksi Increase (decrease) in equity through treasury stock
( 1,746,438,827 ) ( 1,746,438,827 ) ( 1,746,438,827 )
saham tresuri transactions
Posisi ekuitas, akhir periode 48,610,225,000 29,000,000 ( 1,746,438,827 ) 28,630,140,459 4,609,993,656 7,501,783,701 501,557,795,177 589,192,499,166 230,308,210,569 819,500,709,735 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
Selisih transaksi ekuitas Saldo laba yang telah Saldo laba yang belum Ekuitas yang dapat
Tambahan modal Komponen transaksi Kepentingan
Saham biasa dengan pihak ditentukan ditentukan diatribusikan kepada Ekuitas
disetor ekuitas lainnya non-pengendali
non-pengendali penggunaannya penggunaannya entitas induk
Difference in value of
Other components of Appropriated retained Unappropriated retained Equity attributable to
Common stocks Additional paid-in capital equity transactions with Non-controlling interests Equity
equity transactions earnings earnings parent entity
non-controlling interests
Posisi ekuitas Equity position
Saldo awal periode sebelum penyajian kembali 48,610,225,000 29,000,000 28,630,140,459 3,450,614,884 6,054,413,055 407,778,240,194 494,552,633,592 196,915,904,806 691,468,538,398 Balance before restatement at beginning of period
Posisi ekuitas, awal periode 48,610,225,000 29,000,000 28,630,140,459 3,450,614,884 6,054,413,055 407,778,240,194 494,552,633,592 196,915,904,806 691,468,538,398 Equity position, beginning of the period
Laba (rugi) 62,704,098,994 62,704,098,994 26,362,437,034 89,066,536,028 Profit (loss)
Pembentukan cadangan umum 732,648,241 ( 732,648,241 ) Allocation for general reserves
Distribusi dividen kas ( 4,861,022,500 ) ( 4,861,022,500 ) ( 3,645,838,175 ) ( 8,506,860,675 ) Distributions of cash dividends
Posisi ekuitas, akhir periode 48,610,225,000 29,000,000 28,630,140,459 3,450,614,884 6,787,061,296 464,888,668,447 552,395,710,086 219,632,503,665 772,028,213,751 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
740,278,223,029 903,220,943,018
pelanggan
Pembayaran kas dari Cash payments from
aktivitas operasi operating activities
Pembayaran kepada Payments to suppliers for
pemasok atas barang dan ( 434,825,324,594 ) ( 772,250,508,414 ) goods and services
jasa
Pembayaran gaji dan Payments for salaries and
( 72,992,934,225 ) ( 82,172,857,773 )
tunjangan allowances
Pembayaran kas lainnya Other cash payments for
( 34,139,973,140 ) ( 32,817,475,907 )
untuk beban operasi operating activities
Kas diperoleh dari Cash generated from (used
198,319,991,070 15,980,100,924
(digunakan untuk) operasi in) operations
Penerimaan pengembalian Income taxes refunded (paid)
(pembayaran) pajak from operating activities
( 21,070,076,388 ) ( 26,565,752,587 )
penghasilan dari aktivitas
operasi
Arus kas sebelum Net cash flows received
perubahan dalam aset dan from (used in) operating
liabilitas yang diperoleh 177,249,914,682 ( 10,585,651,663 ) 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)
177,249,914,682 ( 10,585,651,663 )
(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 ( 8,387,779,459 ) ( 12,975,555,139 ) purchase of property, plant
and equipment
Penerimaan dari penjualan Proceeds from disposal of
1,022,757,956 1,410,478,828
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
( 27,573,729,100 ) ( 5,487,997,121 )
aset tetap property, plant and equipment
Pembayaran untuk perolehan Payments for acquisition of
(0)
aset takberwujud intangible assets
Penerimaan bunga dari Interests received from
7,226,869,530 3,576,047,033
aktivitas investasi investing activities
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 27,711,881,073 ) ( 13,477,026,399 )
(digunakan untuk) aktivitas investing activities
investasi
Arus kas dari aktivitas Cash flows from financing
pendanaan activities
Pembayaran liabilitas sewa Payments of finance lease
( 1,307,829,486 ) ( 768,048,424 )
pembiayaan liabilities
Penerimaan dari penjualan Proceeds from sales
(pembelian) saham tresuri ( 1,746,438,827 ) (purchases) of treasury
stocks
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Pembayaran dividen dari ( 7,755,165,600 ) ( 8,487,347,675 ) Dividends paid from financing
aktivitas pendanaan activities
Pembayaran bunga dari Interests paid from financing
( 75,350,514 ) ( 11,107,955 )
aktivitas pendanaan activities
Penerimaan (pengeluaran) Other cash inflows (outflows)
kas lainnya dari aktivitas ( 88,830,603 ) 120,642,622 from financing activities
pendanaan
Jumlah arus kas bersih Total net cash flows
yang diperoleh dari received from (used in)
( 10,973,615,030 ) ( 9,145,861,432 )
(digunakan untuk) aktivitas financing activities
pendanaan
Jumlah kenaikan (penurunan) Total net increase (decrease)
138,564,418,579 ( 33,208,539,494 )
bersih kas dan setara kas in cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents cash
269,809,554,893 284,171,918,151
awal periode flows, beginning of the period
Efek perubahan nilai kurs pada Effect of exchange rate changes
( 2,181,059,437 ) 2,172,039,493
kas dan setara kas on cash and cash equivalents
Kas dan setara kas arus kas, Cash and cash equivalents
406,192,914,035 253,135,418,150
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 The consolidated financial statements have been prepared in accordance with Indonesian Financial Basis of preparation of consolidated financial
konsolidasian Accounting Standards (?SAK?), which comprise the Statements and Interpretations issued by the statements
Board of Financial Accounting Standards of the Indonesian Institute of Accountants (Dewan Standar
Akuntansi Keuangan Ikatan Akuntan Indonesia or DSAK IAI) and the Regulations and Guidelines on
Financial Statement Presentation and Disclosures issued by Financial Services Authority (Otoritas Jasa
Keuangan? or ? OJK?).The consolidated financial statements have been prepared and presented in
accordance with Statements of Financial Accounting Standards (?PSAK?) 1, ?Presentation of Financial
Statements? and Amendments of PSAK 1, : Presentation of Financial Statements on Disclosure
Initiative?.The consolidated financial statements, except consolidated statement of cash flows, have
been prepared on the accrual basis, using the historical cost basis of accounting, except for certain
accounts which are measured on the basis described in the related accounting policies for those
accounts.The consolidated statement of cash flows, which have been prepared using the direct
method, presents receipts and disbursements of cash and cash equivalents classified into operating,
investing and financing activities.For the purposes of the consolidated statement of cash flows, cash
and cash equivalents comprise cash on hand and in banks, call and time deposits.Generally, the
functional and presentation currency used by the Group is Indonesia Rupiah (?Rupiah?, ?Rp?).
Prinsip-prinsip konsolidasi The consolidated financial statements comprise the financial statements of The Group and its Principles of consolidation
subsidiaries. Control is achieved when the Group is exposed, or has rights, to variable returns from its
involvement with the investee and has the ability to affect those returns through its power over the
investee.Thus, the Group controls an investee, if and only if, the Group has all of the following:i) Power
over the investee, that is existing rights that give the Group current ability to direct the relevant activities
of the investee;ii) Exposure, or rights, to variable returns from its involvement with the investee; andiii)
The ability to use its power over the investee to affect its returns.Generally, there is a presumption that
majority of voting rights results in control. To support this presumption and when the Group has less
than a majority of the voting or similar rights of an investee, the Group considers all relevant facts and
circumstances in assessing whether it has power over an investee, including:i) The contractual
arrangement with the other vote holders of the investee;ii) Rights arising from other contractual
arrangements; andiii) The Group's voting rights and potential voting rights.The Group re-assesses
whether or not it controls an investee if facts and circumstances indicate that there are changes to one
or more of the three elements of control. Consolidation of a subsidiary begins when the Group obtains
control over the subsidiary and ceases when the Group loses control of the subsidiary. Assets,
liabilities, income and expenses of a subsidiary acquired during the period/year are included in the
consolidated financial statements from the date the Group gains control until the date the Group
ceases to control the subsidiary.Profit or loss and each component of other comprehensive income are
attributed to the equity holders of the parent of the Group and to the Non-Controlling Interests (NCI),
even if this results in the NCI having a deficit balance. When necessary, adjustments are made to the
financial statements of subsidiaries to bring their accounting policies into line with the Group?s
accounting policies.All intra-group assets and liabilities, equity, income, expenses and cash flows
relating to transactions between members of the Group are eliminated in full on consolidation.A change
in the parent?s ownership interest in a subsidiary, without a loss of control, is accounted for as an
Page 12
equity transaction. If the Group loses control over a subsidiary, it derecognizes the related assets
(including goodwill), liabilities, NCI and other components of equity, while the difference is recognized
in the profit or loss. Any investment retained is recognized at fair value.
Kas dan setara kas Cash and cash equivalents in the statements of consolidated financial position comprise cash on hand Cash and cash equivalents
and in banks and short-term deposits with a maturity of 3 months or less, that are readily convertible to
a known amount of cash and subject to an insignificant risk of changes in value.
Piutang usaha dan piutang lain-lain Trade receivables represent the Group?s right to an amount of consideration that is unconditional (i.e., Trade and other receivables
only the passage of time is required before payment of the consideration is due). Trade receivables
that do not contain a significant financing component, for which the Group has applied the practical
expedient are measured at the transaction price determined under PSAK 72 Other receivables from
third parties are mainly consist of interest receivables from time deposits, and current portion of loans
to employees.The management believes that necessary to record any allowance for impairment of
other receivables.Other receivables are non-interest bearing and unsecured.
Persediaan Inventories are valued at the lower of cost or net realizable value. Cost is calculated using Inventories
weighted-average method. Net realizable value is the estimated selling price in the ordinary course of
business, less estimated costs of completion and the estimated costs necessary to make the
sale.Costs incurred in bringing each product to its present location and condition are accounted for as
follow:i) Raw materials, spare parts and factory supplies: purchase cost; ii) Finished goods and work
in-process: cost of direct materials and labor and a proportion of manufacturing overheads based on
normal operating capacity but excluding borrowing costs.
Tanaman produktif N/A Bearer plants
Properti investasi N/A Investment property
Aset tetap Group uses the cost model for the measurement of its fixed assets.Fixed assets, except land, after Fixed assets
initial recognition, are stated at cost less accumulated depreciation and impairment losses.
Depreciation is computed using the straight-line method based on the estimated useful lives of the
assets as follows:Building and Improvements : 20 yearsMachineries, Installation and Equipments : 4-10
yearsOffice Furnitures and Equipments : 4 yearsVehicles : 4 yearsLand is stated at cost and is not
depreciated. The economic life of right to cultivate, right to build and use rights, not depreciated, unless
there is evidence that the extension of rights most likely can not be obtained. The cost of legal rights to
the land when the land was first acquired is recognized as part of the cost of land assets, while the cost
of the extension of the right to be recognized as deferred charges and amortized over the useful life of
the acquired rights or economic life of the land, whichever is shorter.Construction in progress is
Page 13
presented under fixed assets and stated at cost. The accumulated cost of the assets constructed is
transferred to the appropriated fixed asset account when the construction is completed and the asset is
ready for its intended use.The cost of maintenance and repairs is charged to consolidated statements
of profit and loss and other comprehensive income as incurred.The Group evaluates its fixed assets for
impairment whenever events and circumstances indicate that the carrying amount of the assets may
not be recoverable. When the carrying amount of an asset exceeds its estimated recoverable amount,
the asset is written down to its estimated recoverable amount, which is determined based upon higher
of fair value less cost to sell and value in use.When assets are retired or otherwise disposed of, their
costs and the related accumulated depreciation are removed from the accounts and any resulting gain
or loss is reflected in the current consolidated statements of profit and loss and other comprehensive
income.The estimated useful lives, residual values and depreciation method are reviewed at each year
end, with the effect of any changes in estimated accounted for on a prospective basis.
Tanah belum dikembangkan N/A Undeveloped land
Aset biologis N/A Biological assets
Perkebunan plasma N/A Plasma plantations
Penurunan nilai aset nonkeuangan At reporting date, the Group review the carrying amount of non-financial assets to determine whether Impairment of non-financial assets
there is any indication that those assets have suffered an impairment loss. If any such indication exists,
the recoverable amount of the assets is estimated in order to determine the extent of impairment loss (if
any). Where it is not possible to estimate the recoverable amount of an individual asset, the Group
estimates the recoverable amount of the cash-generating unit of the asset.Estimated recoverable
amount is the higher of fair value less cost to sell or value in use. If the recoverable amount of
non-financial assets (cash-generating unit) is lower than its carrying amount, the carrying amount of the
asset (cash-generating unit) is reduced to its recoverable amount and impairment loss is recognized
immediately against to profit or loss.
Beban tangguhan Deferred charges are costs incurred in connection with legal permitted for land rights and amortized Deferred charges
proportionally along the legal useful life of the land. Other deferred charges are amortized over the
periods.
Page 14
Utang usaha dan liabilitas lain-lain Liabilities for current trade payables, other payables and accrued expenses are stated at carrying Trade payables and other liabilities
amounts (notional amounts), which approximate their fair values.Trade payables are unsecured,
non-interest bearing and generally subject up to 60 days term of payment.
Pengakuan pendapatan dan beban Revenue from contracts with customers is recognized when control of the goods and other related Revenue and expense recognition
products are transferred to the customers at an amount that reflects the consideration to which the
Group expects to be entitled in exchange for those goods or services. The Group has generally
concluded that it is the principal in its revenue arrangements.Certain contracts with customers within
the respective business segments give rise to variable considerations.The Group estimates the variable
considerations such as right of return and price adjustments arising from quality claim, changes of
commodity price and sales volume, using expected value developed based on historical experience or
using most likely amount developed based on historical experience taking into account also current
purchasing patterns.The management established estimation method that ensure inclusion of these
variable consideration only to the extent that it is highly probable that a significant reversal in the
amount of cumulative revenue recognized will not occur when the uncertainty associated with the
variable consideration is subsequently resolved. Meanwhile, the recognition is made when supporting
documents have been received from customers or when it is probable price adjustments will be
given.Trade receivables represent the Group?s right to an amount of consideration that is unconditional
(i.e., only the passage of time is required before payment of the consideration is due). Refer to
accounting policies of financial assets in Financial instruments section regarding initial recognition and
subsequent measurement.If a customer pays consideration before the Group transfers goods or
services to the customer, a contract liability is recognized when the payment is made or the payment is
due (whichever is earlier). Contract liabilities are recognized as revenue when the Group performs
under the contract.Expenses are recognized when they are incurred (accrual basis).
Penjabaran mata uang asing Gain/loss resulting from conversion of monetary assets and liabilities in foreign currency are recorded Foreign currency translation
as gain or loss in current year.
Transaksi dengan pihak berelasi The Group and subsidiaries have transactions with related parties as defined in PSAK 7, Transactions with related parties
?Related-party Disclosures?.The transactions are made based on terms agreed by the parties, which
may not be the same as those made with unrelated parties.Significant transactions and balances with
related parties are disclosed in Note 28.Unless specifically identified as related parties, the parties
disclosed in the Notes to the consolidated financial statements are unrelated parties.
Pajak penghasilan Current TaxIncome tax expense represents the sum of the corporate income tax currently payable and Income taxes
deferred tax.Current tax assets and liabilities for the current and prior years are measured at the
amounts expected to be recovered from or paid to the tax authorities. Tax rates and tax laws used to
compute the amount are those that have been enacted or substantively enacted at the reporting
date.Taxable income is different from profit as reported in the profit or loss because it excludes items of
income or expense that are taxable or deductible in other years and it further excludes items that are
never taxable or deductible.Amendments to taxation obligations are recorded when an assessment is
received and if appealed, when the result of the appeal is determined. The underpayment/overpayment
Page 15
of income tax are recorded as part of "Current Tax" in the consolidated statement of profit or loss and
other comprehensive income.Adjustments to tax obligations are recognized when an assessment letter
is received or, if an objection submitted, when the result of the decision objection determined, or if
appealed, when the result of the decision on appeal from tax court is determined.Current tax is
recognized based on taxable income for the year which income determined in accordance with the
current tax regulations.Deferred TaxDeferred tax is recognized using the liability method on temporary
differences between the financial and the tax bases of assets and liabilities at the financial reporting
date.Deferred tax liabilities are recognized for all taxable temporary differences and deferred tax assets
are recognized for all deductible temporary differences and accumulated tax losses that have not been
utilized, if taxable income is likely to be available so that the temporary differences can be deducted
and the unutilized tax losses can be utilized.Deferred tax liabilities and deferred tax assets (if they meet
the criteria) are recognized for temporary differences associated with investments in subsidiaries and
associates, unless the timing of the reversal of temporary differences can be controlled and it is
probable that the temporary differences will not be reversed in the foreseeable future.The carrying
amount of deferred tax assets is reviewed at each reporting date and is reduced to the extent that it is
no longer probable that sufficient taxable income will be available in the future to enable some or all of
the benefits of the deferred tax assets to be realized. Deferred tax assets that have not been
recognized previously are reviewed at each reporting date and recognized to the extent that it has
become probable that sufficient taxable income will be available to enable the deferred tax assets to be
recovered.Deferred tax assets and liabilities are measured based on tax rates that are expected to
apply to the year when the assets are realized and liabilities are settled based on the tax rates and tax
laws that have been enacted or substantively enacted at the consolidated statement of financial
position date.Changes in the carrying value of deferred tax assets and liabilities due to changes in tax
rates are charged in the current year, except for transactions that were previously charged or credited
directly to equity.Deferred tax relating to transactions recognized in other comprehensive income or
directly in equity, is recorded in other comprehensive income or equity.Deferred tax assets and
deferred tax liabilities are offset if there is a legal right to off-set deferred tax assets against deferred tax
liabilities and the deferred tax assets and liabilities pertain to the same entity.
Pinjaman N/A Borrowings
Provisi N/A Provisions
Imbalan kerja karyawan The Group provides provisions employee benefits liabilities in order to meet and cover the minimum Employee benefits
benefits required to be paid to the qualified employees under Collective Labor Agreement and Job
Creation Law No. 11/2020 (the ?Cipta Kerja Law?, (UUCK)). The said additional provisions are
estimated using actuarial calculations using the ?Projected Unit Credit? method.Re-measurements,
comprising of actuarial gains and losses, are recognized immediately in the consolidated statement of
financial position with a corresponding debit or credit to retained earnings through OCI in the period in
Page 16
which they occur. Re-measurements are not reclassified to profit or loss in subsequent periods.Past
service costs are recognized in profit or loss at the earlier between:i) the date of the plan amendment or
curtailment; andii) the date the Group recognizes related restructuring costs.Net interest is calculated
by applying the discount rate to the net defined benefit liability. The Group recognizes the following
changes in the net defined benefit obligation under ?Cost of Goods Sold?, ?Selling Expenses? and
?General and Administrative Expenses? as appropriate in the consolidated statement of profit or loss
and other comprehensive income:i) Service costs comprising current service costs, past-service costs,
gains or losses on curtailments and non-routine settlements; andii) Net interest expense or income.In
April 2022, the Institute of Indonesia Chartered Accountants? Accounting Standard Board ?DSAK IAI?)
issued a press release regarding attribution of benefits to periods of service in accordance with PSAK
24: Imbalan Kerja which was adopted from IAS 19 Employee Benefits. The press release conveyed the
information that the fact pattern of the pension program based on the Labor Law currently enacted in
Indonesia is similar to those responded and concluded in the IFRS Interpretation Committee ?IFRIC?)
Agenda Decision Attributing Benefit to Periods of Service IAS 19). The Group has adopted the said
press release and accordingly changed its accounting policy regarding attribution of benefits to periods
of service previously applied in the consolidated financial statements of the Group as of December 31,
2021, and for the year then ended. In prior years, the Group attribute benefits under the defined benefit
plan?s benefit formula to periods of service from the date when employees provide their services until
their retirement age. Starting from April 2022, based on the press release, the Group change the policy
for attributing benefits under the plan to the date when employee service first leads to benefits under
the plan until the date when further employee service will lead to no material amount of further benefits
under the plan. However, the impact is not material to the financial statements and charged to current
period.
Laba per saham Earnings per share is computed based on the weighted average number of issued and fully paid shares Earnings per share
during the period.The Group has no outstanding dilutive potential ordinary shares as of December 31,
2022.
Dividen The Group recognizes a liability to pay a dividend when the distribution is authorized, and the Dividends
distribution is no longer at the discretion of The Group. As per the corporate laws of Indonesia, a
distribution is authorized when it is approved by the shareholders. A corresponding amount is
recognized directly in equity.
Pelaporan segmen N/A Segment reporting
Instrumen keuangan derivatif N/A Derivative financial instruments
Page 17
Penerapan standar akutansi baru N/A The implementation of new statements of
accounting standards
Kombinasi bisnis N/A Business combination
Penentuan nilai wajar The Group initially measures financial instruments at fair value, and assets and liabilities of the Determination of fair value
acquirees upon business combinations. It also measures certain recoverable amounts of the CGU
using Fair Value Less Cost of Disposal (?FVLCD?).Fair value is the price that would be received to sell
an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. The fair value measurement is based on the presumption that the transaction to
sell the asset or transfer the liability takes place either:- in the principal market for the asset or liability,
or- in the absence of a principal market, in the most advantageous market for the asset or liability.The
principal or the most advantageous market must be accessible to by the Group.The fair value of an
asset or a liability is measured using the assumptions that market participants would use when pricing
the asset or liability, assuming that market participants act in their economic best interest.A fair value
measurement of a non-financial asset takes into account a market participant's ability to generate
economic benefits by using the asset in its highest and best use or by selling it to another market
participant that would use the asset in its highest and best use.The Group uses valuation techniques
that are appropriate in the circumstances and for which sufficient data are available to measure fair
value, maximizing the use of relevant observable inputs and minimizing the use of unobservable
inputs.All assets and liabilities for which fair value is measured or disclosed in the consolidated financial
statements are categorized within the fair value hierarchy, described as follows, based on the lowest
level input that is significant to the fair value measurement as a whole:i) Level 1-Quoted (unadjusted)
market prices in active markets for identical assets or liabilities.ii) Level 2-Valuation techniques for
which the lowest level input that is significant to the fair value measurement is directly or indirectly
observable.iii) Level 3-Valuation techniques for which the lowest level input that is significant to the fair
value measurement is unobservable.For assets and liabilities that are recognized in the consolidated
financial statements on a recurring basis, the Group determines whether transfers have occurred
between levels in the hierarchy by re-assessing categorization (based on the lowest level input that is
significant to the fair value measurement as a whole) at the end of each reporting period.For the
purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the
basis of the nature, characteristics and risks of the asset or liability and the level of the fair value
hierarchy as explained above.
Transaksi dan saldo dalam mata uang asing Transactions in foreign currencies are recorded in Rupiah at the rates of exchange prevailing on the Foreign currency transactions and balances
date of the transactions. At the end of reporting period, monetary assets and liabilities denominated in
foreign currencies are adjusted to reflect the average of the selling and buying rates of exchange
prevailing at the last banking transaction date of the year, as published by Bank Indonesia. The
Page 18
resulting net foreign exchange gains or losses are credited or charged to current year operations. The
exchange rates used are as follows:United States Dollar (?US Dollar?) 1/RupiahDecember 31, 2022 :
Rp. 15.731,00December 31, 2021 : Rp. 14.269,01Japan Yen 1/RupiahDecember 31, 2022 : Rp.
117,57December 31, 2021 : Rp. 123,89Gain/loss resulting from conversion of monetary assets and
liabilities in foreign currency are recorded as gain or loss in current year.
Giro pada Bank Indonesia dan bank lain N/A Current accounts with Bank Indonesia and
other banks
Penempatan pada Bank Indonesia dan bank lain N/A Placements with Bank Indonesia and other
banks
Efek-efek N/A Securities
Investasi jangka pendek These time deposits mature in three (3) months to six (6) months from the date of placement and are Short-term investment
not pledged. On December 31, 2022, the annual interest rate on time deposits is 3.50%.
Aset hak guna The Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the Right of use assets
underlying asset is available for use). Right-of-use assets are measured at cost, less any accumulated
depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost
of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred,
and lease payments made at or before the commencement date less any lease incentives received.
Right-of-use assets are depreciated on a straight-line basis over the lease term.If ownership of the
leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a
purchase option, depreciation is calculated using the estimated useful life of the asset. The Group
applies the short-term lease recognition exemption to its short-term leases (i.e., those leases that have
a lease term of 12 months or less from the commencement date and do not contain a purchase option).
The Group also applies the lease of low-value assets recognition exemption to leases that are
considered to be low value. Lease payments on short-term leases and leases of low-value underlying
assets are recognized as expense on a straight-line basis over the lease term.
Properti investasi N/A Investment properties
Page 19
Goodwill Goodwill acquired in a business combination is recognized as an asset at acquisition date. Goodwill is Goodwill
initially measured as the excess of the aggregate of the consideration transferred in the entity over the
net of the identifiable assets acquired and liabilities assumed at acquisition date.Goodwill is tested for
impairment annually in accordance with SFAS 48 (Revised 2009): "Impairment of Assets" and are
recorded at cost less any accumulated impairment losses. Impairment loss on goodwill is not
recoverable.Goodwill is allocated to each cash-generating unit or group of cash-generating unit in the
context of assessing impairment. The allocation was made for the cash generating unit or group of
cash-generating units expected to benefit from the business combination in which the goodwill arise.
Investasi pada entitas asosiasi N/A Investment in associates
Aset takberwujud Intangible assets acquired separately are measured on initial recognition at cost. The cost of intangible Intangible assets
assets acquired in a business combination is their fair value at the date of acquisition. Following initial
recognition, intangible assets are carried at cost less any accumulated amortization and accumulated
impairment losses. Internally generated intangibles, excluding capitalised development costs, are not
capitalised and the related expenditure is reflected in profit or loss in the period in which the
expenditure is incurred.The useful lives of intangible assets are assessed as either finite or
indefinite.Intangible assets with finite lives are amortized over the useful economic life and assessed
for impairment whenever there is an indication that the intangible asset may be impaired. The
amortization period and the amortization method for an intangible asset with a finite useful life are
reviewed at least at the end of each reporting period. Changes in the expected useful life or the
expected pattern of consumption of future economic benefits embodied in the asset are considered to
modify the amortization period or method, as appropriate, and are treated as changes in accounting
estimates. The amortization expense on intangible assets with finite life is recognized in the statement
of profit or loss in the expense category that is consistent with the function of the intangible
assets.Intangible assets with indefinite useful lives are not amortized, but are tested for impairment
annually, either individually or at the cash-generating unit level. The assessment of indefinite life is
reviewed annually to determine whether the indefinite life continues to be supportable. If not, the
change in useful life from indefinite to finite is made on a prospective basis.Gains or losses arising from
derecognition of an intangible asset are measured as the difference between the net disposal proceeds
and the carrying amount of the asset and are recognized in the statement of profit or loss when the
asset is derecognized.A summary of the policies applied to the Group?s intangible assets are as
follows:GoodwillUseful life : IndefiniteAmortization method : No amortizationAcquired through :
Business CombinationSoftwareUseful life : 4 yearsAmortization method : Straight-lineAcquired through
: Purchase
Beban dibayar dimuka Prepaid expenses are amortized and charged to operations over the periods benefited, and are Prepaid expenses
presented as current asset or non-current asset based on their nature.
Page 20
Piutang dan utang asuransi N/A Insurance receivables and payables
Piutang pembiayaan konsumen N/A Consumer financing receivables
Aset minyak dan gas bumi N/A Oil and gas properties
Aset eksplorasi dan evaluasi N/A Exploration and evaluation assets
Aset konsesi N/A Concession assets
Liabilitas atas kontrak If a customer pays consideration before the Group transfers goods or services to the customer, a Contract liabilities
contract liability is recognized when the payment is made or the payment is due (whichever is earlier).
Contract liabilities are recognized as revenue when the Group performs under the contract.
Simpanan nasabah dan simpanan dari bank lain N/A Deposits from customers and deposits from
other banks
Obligasi subordinasi N/A Subordinated bonds
Page 21
Efek-efek yang dibeli dengan janji dibeli kembali N/A Securities purchased under resell agreements
Liabilitas pembongkaran aset restorasi area N/A Asset abandoment and site restoration
Saham treasuri N/A Treasury stock
Modal saham The primary objective of the Group?s capital management is to ensure that it maintains healthy capital Share capital
ratios in order to support its business and maximize shareholder value.In addition, the Group is also
required by the Corporate Law effective August 16, 2007 to contribute and to maintain a
non-distributable reserve fund until the said reserve reaches 20% of the issued and fully paid share
capital. This externally imposed capital requirements are considered by the Group at the Annual
Shareholders? General Meeting.The Group manages its capital structure and makes adjustments to it,
in light of changes in economic conditions. To maintain or adjust the capital structure, the Group may
adjust the dividend payment to shareholders or issue new shares. No changes were made in the
objectives, policies or processes for managing capital for the years ended December 31, 2022 and
2021.The Group?s policy is to maintain a healthy capital structure in order to secure access to finance
at a reasonable cost.
Pengaturan pembayaran berbasis saham N/A Share-based payment arrangement
Biaya emisi efek ekuitas N/A Stock issuance cost
Page 22
Instrumen keuangan A financial instrument is any contract that gives rise to a financial asset of one entity and a financial Financial instruments
liability or equity instrument of another entity.
Aset tidak lancar yang diklasifikasikan sebagai N/A Non-current assets classified as held for sale
dimiliki untuk dijual
Peristiwa setelah tanggal periode pelaporan N/A Events after reporting period
Penerapan standar akuntansi baru N/A Adoption of new accounting standards
Standar akuntansi yang telah disahkan namun The accounting standards that have been issued up to the date of issuance of the Group?s Accounting standards issued but not yet
belum berlaku efektif consolidated financial statements, but not yet effective are disclosed below. The management intends effective
to adopt these standards that are considered relevant to the Group when these standards become
effective. The Group does not expect that the future adoption of the said pronouncements to have a
significant impact on its consolidated financial statements.Effective beginning on or after January 1,
2023? Amendments to PSAK 16: Fixed Assets - Proceeds before Intended UseThe amendments
prohibit entities to deduct from the cost of an item of fixed assets, any proceeds from selling items
produced while bringing that asset to the location and condition necessary for it to be capable of
operating in the manner intended by management. Instead, an entity recognizes the proceeds from
selling such items, and the costs of producing those items, in the profit or loss. The amendments shall
be applied retrospectively to items of property, plant and equipment made available for use on or after
the beginning of the earliest period presented when the entity first applies the amendment. The Group
has not assessed the impact of the amendment to determine the impact they will have on the Group?s
accounting policy disclosures.? Amendments to PSAK 1: Presentation of Financial Statements -
Classification of a Liability as Current or Non-currentThe amendments specify the requirements for
classifying liabilities as current or non-current and clarify:- what is meant by a right to defer settlement,-
the right to defer must exist at the end of the reporting period,- classification is not affected by the
likelihood that an entity will exercise its deferral right, and- only if an embedded derivative in a
convertible liability is an equity instrument would the terms and conditions of a liability will not impact its
classification. The amendments shall be applied retrospectively. The Group has not assessed the
Page 23
impact of the amendment to determine the impact they will have on the Group?s accounting policy
disclosures.? Amendment of PSAK 1: Presentation of financial statement - Disclosure of accounting
policiesThis amendment provides guidance and examples to help entities apply materiality judgements
to accounting policy disclosures. The amendment aims to help entities provide accounting policy
disclosures that are more useful by replacing the requirement for entities to disclose their ?significant?
accounting policies with a requirement to disclose their ?material? accounting policies and adding
guidance on how entities apply the concept of materiality in making decisions about accounting policy
disclosures. The Group has not assessed the impact of the amendment to determine the impact they
will have on the Group?s accounting policy disclosures.? Amendment of PSAK 25: Accounting Policies,
Changes in Accounting Estimates and Errors ? Definition of Accounting EstimatesThe amendment
introduces a definition of ?accounting estimates? and clarify the distinction between changes in
accounting estimates and changes in accounting policies and the correction of errors. Also, they clarify
how entities use measurement techniques and inputs to develop accounting estimates.The amendment
apply to changes in accounting policies and changes in accounting estimates that occur on or after the
start of that period. Earlier application is permitted. The Group has not assessed the impact of the
amendment to determine the impact they will have on the Group?s accounting policy disclosures.?
Amendment of PSAK 46: Income Taxes - Deferred Tax related to Assets and Liabilities arising from a
Single TransactionThis amendment proposes that entities recognize deferred tax assets and liabilities
at the time of initial recognition, for example from a lease transaction, to eliminate differences in current
practice for such transactions and similar transactions. The Group has not assessed the impact of the
amendment to determine the impact they will have on the Group?s financial reporting.Effective
beginning on or after January 1, 2024? Amendment of PSAK 1: Non-current Liabilities with
CovenantsThis amendment clarifies that only covenants with which entities must comply on or before
the reporting date will affect a liability?s classification as current or non-current. The Group has not
assessed the impact of the amendment to determine the impact they will have on the Group?s
accounting policy disclosures.? Amendment to PSAK 73: Lease Liability in a Sale and LeasebackThe
amendment to PSAK 73 Leases specifies the requirements that a seller-lessee uses in measuring the
lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not
recognise any amount of the gain or loss that relates to the right of use it retains. The Group has not
assessed the impact of the amendment to determine the impact they will have on the Group?s
accounting policy disclosures.
Utang pembiayaan konsumen N/A Consumer financing liabilities
Page 24
[1611000] Notes to the financial statements - Property, Plant, and Equipement - General Industry - Current Year
30 September 2023
Aset tetap Property, plant, and equipment
Pengurangan aset Reklasifikasi aset
Aset tetap, awal periode Penambahan aset tetap Aset tetap, akhir periode
tetap tetap
Property, plant, and Reclassifications of
Addition in property, Disposals in property, Property, plant, and
equipment, beginning property, plant, and
plant, and equipment plant, and equipment equipment, end period
period equipment
Nilai perolehan, kotor Tanah, dimiliki langsung 24,433,561,455 24,433,561,455 Land, directly owned Carrying amount, gross
Bangunan dan Building and leasehold
fasilitasnya, dimiliki 38,316,658,294 4,902,526,931 43,219,185,225 improvement, directly
langsung owned
Mesin dan peralatan, Machinery and
dimiliki langsung 194,563,825,655 13,763,629,000 ( 3,497,698,774 ) 204,829,755,881 equipment, directly
owned
Perabot dan peralatan Furniture and office
kantor, dimiliki langsung 43,345,028,988 4,896,368,287 ( 1,969,036,536 ) 457,658,400 46,730,019,139 equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
11,980,120,890 2,731,162,162 ( 788,605,842 ) 13,922,677,210
dimiliki langsung owned
Dimiliki langsung 312,639,195,282 26,293,686,380 ( 6,255,341,152 ) 457,658,400 333,135,198,910 Directly owned
Bangunan, dalam Building, assets under
1,549,160,617 1,229,625,000 ( 1,549,160,617 ) 1,229,625,000
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 562,952,296 50,417,720 613,370,016 equipment, assets
under construction
Lainnya, dalam Others, assets under
457,658,400 ( 457,658,400 ) 0
penyelesaian construction
Aset dalam Assets under
2,569,771,313 1,280,042,720 ( 1,549,160,617 ) ( 457,658,400 ) 1,842,995,016
penyelesaian construction
Aset tetap Property, plant, and
315,208,966,595 27,573,729,100 ( 7,804,501,769 ) 0 334,978,193,926
equipment
Akumulasi depresiasi Bangunan dan Building and leasehold Carrying amount,
fasilitasnya, dimiliki 16,606,282,363 1,323,328,157 17,929,610,520 improvement, directly accumulated
langsung owned depreciation
Mesin dan peralatan, Machinery and
dimiliki langsung 134,298,094,936 8,251,583,357 ( 3,373,987,787 ) 139,175,690,506 equipment, directly
owned
Page 25
Perabot dan peralatan Furniture and office
32,409,824,338 5,158,688,951 ( 1,274,625,576 ) 36,293,887,713
kantor, dimiliki langsung equipment, directly
owned
Kendaraan bermotor, Motor vehicle, directly
10,034,993,241 1,175,541,386 ( 784,883,773 ) 10,425,650,854
dimiliki langsung owned
Dimiliki langsung 193,349,194,878 15,909,141,851 ( 5,433,497,136 ) 203,824,839,593 Directly owned
Aset tetap Property, plant, and
193,349,194,878 15,909,141,851 ( 5,433,497,136 ) 203,824,839,593
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
121,859,771,717 131,153,354,333
equipment
Page 26
[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 period and equipment and equipment equipment, end period
Nilai perolehan, kotor Tanah, dimiliki langsung 24,433,561,455 24,433,561,455 Land, directly owned Carrying amount, gross
Bangunan dan fasilitasnya, Building and leasehold
dimiliki langsung 37,602,896,003 1,861,909,091 ( 1,148,146,800 ) 38,316,658,294 improvement, directly
owned
Mesin dan peralatan, Machinery and equipment,
192,290,328,830 14,367,352,912 ( 12,093,856,087 ) 194,563,825,655
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
41,328,481,080 4,132,863,323 ( 2,116,315,415 ) 43,345,028,988
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
13,031,388,815 604,324,324 ( 1,655,592,249 ) 11,980,120,890
dimiliki langsung owned
Dimiliki langsung 308,686,656,183 20,966,449,650 ( 17,013,910,551 ) 312,639,195,282 Directly owned
Bangunan, dalam Building, assets under
1,549,160,617 1,549,160,617
penyelesaian construction
Mesin dan alat berat, Machinery and heavy
dalam penyelesaian 562,952,296 562,952,296 equipment, assets under
construction
Lainnya, dalam Others, assets under
457,658,400 457,658,400
penyelesaian construction
Aset dalam penyelesaian Assets under
2,569,771,313 2,569,771,313
construction
Aset tetap Property, plant, and
308,686,656,183 23,536,220,963 ( 17,013,910,551 ) 315,208,966,595
equipment
Akumulasi depresiasi Bangunan dan fasilitasnya, Building and leasehold Carrying amount,
dimiliki langsung 15,533,507,369 1,615,319,711 ( 542,544,717 ) 16,606,282,363 improvement, directly accumulated depreciation
owned
Mesin dan peralatan, Machinery and equipment,
129,306,218,521 11,843,941,385 ( 6,852,064,970 ) 134,298,094,936
dimiliki langsung directly owned
Perabot dan peralatan Furniture and office
27,154,494,063 7,327,614,744 ( 2,072,284,469 ) 32,409,824,338
kantor, dimiliki langsung equipment, directly owned
Kendaraan bermotor, Motor vehicle, directly
9,872,476,232 1,493,784,934 ( 1,331,267,925 ) 10,034,993,241
dimiliki langsung owned
Page 27
Dimiliki langsung 181,866,696,185 22,280,660,774 ( 10,798,162,081 ) 193,349,194,878 Directly owned
Aset tetap Property, plant, and
181,866,696,185 22,280,660,774 ( 10,798,162,081 ) 193,349,194,878
equipment
Nilai perolehan Aset tetap Property, plant, and Carrying amount
126,819,959,998 121,859,771,717
equipment
Page 28
[1611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset tetap The Group owns several parcels of land located in Bekasi through Building Use Rights (Hak Guna Disclosure of notes for property, plant and
Bangunan or HGB) for periods of 20 to 30 years until 2038 to 2046. Management believes that it is equipment
probable to extend the term of the land rights upon expiration since all the land were acquired legally
and supported by sufficient evidence of ownership. Fixed assets from subsidiaries as of September 30,
2023 and 2022 are used as collateral for their loan facilities from PT Bank OCBC NISP Tbk and PT
Bank Central Asia Tbk (Note 35a).Fixed assets with direct ownership have been insured to PT Sompo
Insurance Indonesia against fire, flood, theft, and other risks for a total coverage of Rp469,783,274,493
and Rp435,992,019,075 in September 30, 2023 and December 31, 2022, respectively. Management
believes that the insurance coverage is adequate to cover possible losses on the assets insured.Based
on the review of fixed assets individually at the end of the year, management believes that no provision
for impairment of fixed assets.As of September 30. 2023 and December 31, 2022, the carrying amount
of the book value of fixed assets are not materially different from its fair value.
Page 29
[1612000] Notes to the financial statements - Right of Use Assets - General Industry - Current Year
30 September 2023
Aset hak guna Right of use assets
Aset hak guna, 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 Bangunan, aset hak guna 1,949,024,114 1,307,829,486 3,256,853,600 Building, right of use assets Carrying amount, gross
Aset hak guna 1,949,024,114 1,307,829,486 3,256,853,600 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna 998,484,691 1,280,171,447 2,278,656,138 Building, right of use assets Carrying amount, accumulated
Aset hak guna 998,484,691 1,280,171,447 2,278,656,138 Right of use assets depreciation
Nilai perolehan Aset hak guna 950,539,423 978,197,462 Right of use assets Carrying amount
Page 30
[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 Penambahan aset hak Pengurangan aset hak Aset hak guna, periode
awal guna guna akhir
Right of use assets, Addition in right of use Disposals in right of use Right of use assets, end
beginning period assets assets period
Nilai perolehan, kotor Bangunan, aset hak guna Building, right of use Carrying amount, gross
4,105,830,004 1,206,936,842 ( 3,363,742,732 ) 1,949,024,114
assets
Aset hak guna 4,105,830,004 1,206,936,842 ( 3,363,742,732 ) 1,949,024,114 Right of use assets
Akumulasi depresiasi Bangunan, aset hak guna Building, right of use Carrying amount,
2,945,648,850 1,416,578,573 ( 3,363,742,732 ) 998,484,691
assets accumulated depreciation
Aset hak guna 2,945,648,850 1,416,578,573 ( 3,363,742,732 ) 998,484,691 Right of use assets
Nilai perolehan Aset hak guna 1,160,181,154 950,539,423 Right of use assets Carrying amount
Page 31
[1612100] Disclosure of Notes to the financial statements - Right of Use Assets - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas aset hak guna Some leases of warehouses, apartments and offices contain extension options exercisable by the Disclosure of notes for right of use assets
Group before the end of the non-cancellable contract period. The extension options held are
exercisable only by the Group. The Group assesses at lease commencement whether it is reasonably
certain to exercise the extension options. The Group reassesses this assessment if there is a
significant event or significant change in circumstances within its control.
Page 32
[1616100] Disclosure of Notes to the financial statements - Revenue - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas pendapatan In 2023 and 2022, there are no sales to related parties. In 2023 and 2022, there are no sales to third Disclosure of notes for revenue
parties exceeding 10% of net sales. Revenue from sale of flexible packaging is recognized at the point
in time when control of the asset is transferred to the customer, generally on delivery of the flexible
packaging at the customer?s location. The normal credit term is 30 to 90 days upon delivery.
Page 33
[1617000] Notes to the financial statements - Revenue By Type - General
Industry
Catatan untuk tipe pendapatan Notes for revenue by type
30 September 30 September
2023 2022
Nama produk Penjualan dan Penjualan dan
atau jasa pendapatan usaha pendapatan usaha
Service or product
Sales and revenue Sales and revenue
name
Pendapatan dari Product revenue 1
Farmasi 579,500,857,020 771,104,656,786
produk 1
Pendapatan dari Product revenue 2
Non Farmasi 79,934,129,749 70,078,168,839
produk 2
Pendapatan dari Product revenue
659,434,986,769 841,182,825,625
produk
Tipe pendapatan 659,434,986,769 841,182,825,625 Type of revenue
Page 34
[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 163,844,711,379 182,107,317,154 IDR Third party
USD 2,874,317,575 991,154,531 USD
Mata uang 166,719,028,954 ( 451,212,726 ) 166,267,816,228 183,098,471,685 ( 451,212,726 ) 182,647,258,959 Currency
Page 35
[1620200] Notes to the financial statements - Trade receivables, by aging - General Industry
Piutang usaha berdasarkan umur Trade receivables by aging
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
Belum jatuh Umur Aging Not yet due
123,026,299,207 137,837,821,957
tempo
Telah jatuh tempo 1 - 30 hari 23,984,879,617 28,968,078,524 1 - 30 days Overdue
31 - 60 hari 6,806,960,239 5,792,350,628 31 - 60 days
61 - 90 hari 2,123,246,225 4,701,728,445 61 - 90 days
Lebih dari 90 hari More than 90
10,777,643,666 5,798,492,131
days
Umur 43,692,729,747 45,260,649,728 Aging
Jatuh tempo Umur 166,719,028,954 ( 451,212,726 ) 166,267,816,228 183,098,471,685 ( 451,212,726 ) 182,647,258,959 Aging Due status
Page 36
[1620300] Notes to the financial statements - Trade receivables, by list of counterparty - General Industry
Rincian piutang usaha berdasarkan rincian pihak Trade receivables by list of counterparty
30 September 2023 31 December 2022
Penyisihan Penyisihan
Nama pihak,
Piutang usaha, kotor penurunan nilai Piutang usaha Piutang usaha, kotor penurunan nilai Piutang usaha
piutang usaha
piutang usaha piutang usaha
Allowance for Allowance for
Counterparty name,
Trade receivables, gross impairment of trade Trade receivables Trade receivables, gross impairment of trade Trade receivables
trade receivables
receivables receivables
Pihak ketiga Pihak 1 PT. Hexpharm Rank 1, Third party
Jaya 15,300,213,563 16,443,633,635 counterparty
Laboratories
Pihak 2 PT. Dexa Rank 2,
9,668,812,178 7,122,657,359
Medica counterparty
Pihak 3 PT. Kimia Rank 3,
Farma (Persero) 9,234,296,895 8,868,120,775 counterparty
Tbk
Pihak 4 PT. Kalbe Rank 4,
8,370,259,554 16,369,269,647
Farma Tbk counterparty
Pihak 5 PT. Bintang Rank 5,
8,320,232,999 5,043,861,787
Toedjoe counterparty
Pihak 6 PT. Dankos Rank 6,
7,056,706,400 12,967,087,784
Farma counterparty
Pihak 7 PT. Indofarma Rank 7,
5,919,368,421 11,185,988,921
(Persero) Tbk counterparty
Pihak 8 PT. Graha Rank 8,
5,485,040,400 2,954,697,900
Farma counterparty
Pihak 9 PT. Saka Farma Rank 9,
5,101,585,530 8,481,723,164
Laboratories counterparty
Pihak 10 PT. Darya Varia Rank 10,
4,823,616,000 4,497,749,139
Laboratoria Tbk counterparty
Pihak lainnya Others,
87,438,897,014 89,163,681,574
counterparty
Rincian pihak List of
166,719,028,954 ( 451,212,726 ) 166,267,816,228 183,098,471,685 ( 451,212,726 ) 182,647,258,959
counterparty
Page 37
[1621000] Disclosure of Notes to the financial statements - Trade Receivables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas piutang usaha Trade receivables are generally on 1 to 90 days term of payment. Based on evaluation of the Disclosure of notes for trade receivables
collectibility of the individual receivables as of September 30, 2023 and December 31, 2022,
management believes that the allowance for expected credit loss on trade receivables is adequate to
cover possible losses from uncollectible accounts. As of September 30, 2023 and December 31, 2022,
the trade receivables of the Group are used as collateral for loan facilities from PT Bank Central Asia
Tbk and PT Bank OCBC NISP Tbk (Note 35a).
Page 38
[1630000] Notes to the financial statements - Inventories - General Industry
Catatan atas persediaan Notes for inventories
30 September 2023 31 December 2022
Barang jadi 30,759,225,561 23,766,195,920 Finished goods
Barang dalam proses 10,823,955,693 11,957,248,041 Work in process
Bahan baku dan bahan Raw and indirect material
94,691,261,964 190,917,027,138
pembantu
Persediaan, kotor 136,274,443,218 226,640,471,099 Inventories, gross
Cadangan penurunan nilai Allowance for impairment
(0) (0)
persediaan of inventories
Persediaan 136,274,443,218 226,640,471,099 Inventories
Persediaan lancar 136,274,443,218 226,640,471,099 Current inventories
Mutasi cadangan penurunan nilai Movement of allowance for
persediaan impairment of inventories
30 September 2023 31 December 2022
Saldo awal Penyisihan Allowance for Impairment of
0 0
Penurunan Nilai Persediaan Inventories, beginning balance
Page 39
[1632000] Disclosure of Notes to the financial statements - Inventories - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas persediaan The Group have insured all inventories against all risks to PT Sompo Insurance Indonesia for a sum of Disclosure of notes for inventories
Rp111,746,124,638 as of September 30, 2023 and December 31, 2022, respectively. Management
believes that the total insurance is adequate to cover any possible losses of the insured assets. As of
September 30, 2023 and December 31, 2022, the inventories of the Group are used as collateral for
loan facilities from PT Bank Central Asia Tbk dan PT Bank OCBC NISP Tbk (Note 35a). As of
September 30, 2023 and December 31, 2022, the management Group believe that an allowance for
obsolescence and decline in value of inventories is not necessary.
Page 40
[1640100] Notes to the financial statements - Trade Payable, by currency - General Industry
Utang usaha berdasarkan mata uang Trade payables by currency
30 September 2023 31 December 2022
Utang usaha Utang usaha
Trade payables Trade payables
Pihak ketiga IDR 29,622,132,106 32,988,243,743 IDR Third party
JPY 0 JPY
USD 4,192,020,000 4,011,132,279 USD
Mata uang 33,814,152,106 36,999,376,022 Currency
Page 41
[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 31,225,421,128 24,787,944,238 Aging Not yet due
Telah jatuh tempo 1 - 30 hari 2,588,397,460 11,579,547,940 1 - 30 days Overdue
31 - 60 hari 333,518 534,861,697 31 - 60 days
61 - 90 hari 0 97,022,147 61 - 90 days
Umur 2,588,730,978 12,211,431,784 Aging
Jatuh tempo Umur 33,814,152,106 36,999,376,022 Aging Due status
Page 42
[1640300] Notes to the financial statements - Trade Payable, by list of counterparty - General Industry
Rincian utang usaha berdasarkan rincian pihak Trade payables by list of counterparty
30 September 31 December
2023 2022
Nama pihak, utang usaha Utang usaha Utang usaha
Counterparty name, trade
Trade payables Trade payables
payables
Pihak ketiga Pihak 1 PT. Toyo Ink Indonesia 11,407,105,410 13,897,602,935 Rank 1, counterparty Third party
Pihak 2 PT. Inkote Indonesia 2,403,275,651 4,173,004,758 Rank 2, counterparty
Pihak 3 0 Rank 3, counterparty
Pihak 4 0 Rank 4, counterparty
Pihak lainnya 20,003,771,045 18,928,768,329 Others, counterparty
Rincian pihak 33,814,152,106 36,999,376,022 List of counterparty
Page 43
[1641000] Disclosure of Notes to the financial statements - Trade Payables - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas utang usaha Trade payables are unsecured, non-interest bearing and generally subject up to 60 days term of Disclosure of notes for trade payables
payment.
Page 44
[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 190,917,027,138 118,908,053,368 Beginning raw inventory
Pembelian bahan baku 371,813,910,149 648,881,497,697 Purchased raw inventory
Persediaan bahan baku akhir 94,691,261,964 166,877,470,602 Ending raw inventory
Bahan baku yang digunakan 468,039,675,323 600,912,080,463 Raw inventory used
Upah, tenaga kerja langsung 64,487,079,732 62,524,902,723 Wages and direct labor
Biaya pabrikasi lainya 47,937,961,569 50,314,883,731 Other manufacturing overhead
Jumlah biaya produksi 580,464,716,624 713,751,866,917 Total production cost
Barang setengah jadi awal 11,957,479,762 5,618,529,564 Beginning wip inventory
Barang setengah jadi akhir 10,823,955,693 13,632,702,327 Ending wip inventory
Harga pokok produksi 581,598,240,693 705,737,694,154 Cost of goods manufactured
Barang jadi awal 23,740,460,649 28,902,285,479 Beginning finish goods inventory
Barang jadi akhir 30,759,225,561 37,738,325,646 Ending finish goods inventory
Beban pokok penjualan dan Cost of sales and revenue
574,579,475,781 696,901,653,987
pendapatan
Page 45
[1671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - General Industry
Pengungkapan Disclosure
30 September 2023
Pengungkapan catatan atas beban pokok In 2023 and 2022, purchases of raw materials from a related party, PT Mitsui Indonesia, amounted to Disclosure of notes for cost of goods sold
penjualan Rp862.505.920 and Rp455,746,072, respectively (Note 28d).
Page 46
[1691000a] Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 47
[1691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - General Industry
Page 48
[1692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - General Industry
Page 49
[1693000] Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 50
[1693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - General Industry
Page 51
[1696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - General Industry
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