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Financial statement Text extracted OASA

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Nomor Surat                      416/MBE-BGU/X/2023
Nama Emiten                      PT Maharaksa Biru Energi Tbk
Kode Emiten                      OASA
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 Telesys    Perdagangan       Jakarta          2013          2013          355.810.988.683     PENUH         IDR         99.99
      Indonesia          dan jasa
 2    PT Indoplas   Treatment air,    Jakarta         2004           2004          259.877.534.313     PENUH             IDR     99.99
      Makmur            treatment
      Lestari             limbah,
                     pengelolaan
                             dan
                    pembuangan
                         sampah
                       pemilihian
                         material
                         sampah
 3    PT Mentari      Pemulihan       Jakarta         2021           2021            1.071.142.013     PENUH             IDR      70.0
      Biru Energi        material
                    barang bukan
                           logam,
                    pengumpulan
                      limbah dan
                    sampah tidak
                     berbahaya,
                    industri kayu
                       bakar dan
                       pelet kayu




Dokumen ini merupakan dokumen resmi PT Maharaksa Biru Energi Tbk yang tidak memerlukan tanda tangan karena dihasilkan secara elektronik.

                     PT Maharaksa Biru Energi 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 Maharaksa Biru Energi 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                         OASA                                                         Entity code
Nomor identifikasi entitas           AA733                                      Entity identification number
Industri utama entitas               Infrastruktur / Infrastructure                      Entity main industry
Standar akutansi yang dipilih        PSAK                                   Selected accounting standards
Sektor                               J. Infrastructures                                                 Sector
Subsektor                            J3. Telecommunication                                          Subsector
Industri                             J32. Wireless                                                    Industry
                                     Telecommunication Services
Subindustri                          J321. Wireless                                               Subindustry
                                     Telecommunication Services
Informasi pemegang saham                                                Controlling shareholder information
                                     Individual WNI
pengendali
Jenis entitas                        Local Company - Indonesia                                  Type of entity
                                     Jurisdiction
Jenis efek yang dicatatkan           Saham / Stock                                   Type of listed securities
Jenis papan perdagangan tempat                                          Type of board on which the entity is
                                       Pengembangan / Development
entitas tercatat                                                                                         listed
Apakah merupakan laporan keuangan                                      Whether the financial statements are
satu entitas atau suatu kelompok       Entitas 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
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Nama partner audit tahun berjalan                   Name of current year audit signing
                                                                                   partner
Lama tahun penugasan partner yang                     Number of years served as audit
menandatangani                                                            signing partner
Auditor tahun sebelumnya                                                Prior year auditor
Nama partner audit tahun sebelumnya                   Name of prior year audit signing
                                                                                   partner
Kepatuhan terhadap pemenuhan                     Whether in compliance with OJK rules
peraturan OJK Nomor:                                 No. 75/POJK.04/2017 concerning
                                     Ya / Yes
75/POJK.04/2017 tentang Tanggung                responsibilities of board of directors on
Jawab Direksi Atas Laporan Keuangan                                  financial statements
Kepatuhan terhadap pemenuhan                       Compliance to the independency of
independensi akuntan yang                          Accountant that provide services in
memberikan jasa audit di pasar modal               Capital Market as regulated in OJK
sesuai dengan POJK Nomor             Ya / Yes               rules No. 13/POJK.03/2017
13/POJK.03/2017 tentang                                  concerning The Use of Public
Penggunaan Jasa Akuntan Publik                        Accountant and Auditing Firm in
dalam Kegiatan Jasa Keuangan                              Financial Services Activities.
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[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
                                       44,012,463,504      2,975,346,009
                                                                                        equivalents
     Investasi jangka pendek            3,024,627,130         24,627,129    Short-term investments
     Piutang usaha                                                              Trade receivables
          Piutang usaha pihak                                            Trade receivables third
                                       21,542,750,000
          ketiga                                                                         parties
          Piutang usaha pihak                                                Trade receivables
                                           39,796,331
          berelasi                                                               related parties
     Piutang lainnya                                                            Other receivables
          Piutang lainnya pihak                                          Other receivables third
                                        1,847,065,090      4,900,000,000
          ketiga                                                                         parties
          Piutang lainnya pihak                                               Other receivables
                                        3,579,401,352      2,578,051,352
          berelasi                                                               related parties
     Uang muka lancar                513,122,941,480     104,295,616,462         Current advances
     Pajak dibayar dimuka                                                    Current prepaid taxes
                                        1,753,542,925        253,005,630
     lancar
     Jumlah aset lancar              588,922,587,812     115,026,646,582      Total current assets
   Aset tidak lancar                                                              Non-current assets
     Piutang dari pihak berelasi                                           Receivables from related
                                       95,448,738,145     95,448,738,145
                                                                                            parties
      Investasi yang dicatat                                             Investments accounted for
      dengan menggunakan                  631,000,000        631,000,000       using equity method
      metode ekuitas
      Aset keuangan tidak                                                   Non-current financial
      lancar                                                                                   assets
         Aset keuangan tidak                                                  Non-current other
                                          781,160,000     22,270,322,830
         lancar lainnya                                                          financial assets
      Aset pajak tangguhan              1,571,140,524      3,855,248,405        Deferred tax assets
      Aset tetap                                                               Property, plant, and
                                       48,269,209,219     52,076,335,058
                                                                                          equipment
       Aset takberwujud selain                                              Intangible assets other
                                        4,470,000,000      4,470,000,000
       goodwill                                                                        than goodwill
       Jumlah aset tidak lancar      151,171,247,888     178,751,644,438 Total non-current assets
   Jumlah aset                       740,093,835,700     293,778,291,020                   Total assets
Liabilitas dan ekuitas                                                               Liabilities and equity
   Liabilitas                                                                                  Liabilities
       Liabilitas jangka pendek                                                   Current liabilities
          Utang usaha                                                          Trade payables
              Utang usaha pihak                                              Trade payables
                                        1,161,869,812      4,239,014,533
              ketiga                                                             third parties
          Utang lainnya                                                        Other payables
              Utang lainnya pihak                                            Other payables
                                        1,311,851,172      2,692,046,075
              ketiga                                                             third parties
              Utang lainnya pihak                                            Other payables
                                       11,150,116,602    101,249,771,029
              berelasi                                                        related parties
          Beban akrual jangka                                                   Current accrued
                                       17,701,227,627     19,179,919,400
          pendek                                                                        expenses
          Utang pajak                   1,735,944,680      7,121,278,344          Taxes payable
          Liabilitas jangka                                              Current maturities of
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      panjang yang jatuh                                                 long-term liabilities
      tempo dalam satu
      tahun
          Liabilitas jangka                                             Current maturities
          panjang yang jatuh                                             of finance lease
          tempo dalam satu           549,049,245       2,222,712,934             liabilities
          tahun atas liabilitas
          sewa pembiayaan
      Jumlah liabilitas                                                        Total current
                                   33,610,059,138    136,704,742,315
      jangka pendek                                                                liabilities
  Liabilitas jangka                                                       Non-current liabilities
  panjang
      Utang pihak berelasi                                                Non-current due to
                                   39,501,743,404     60,202,993,404
      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 finance
          panjang atas                                                     lease liabilities
                                    6,770,774,261      6,770,774,261
          liabilitas sewa
          pembiayaan
      Kewajiban imbalan                                                             Long-term
      pasca kerja jangka            3,662,631,270      3,662,631,270         post-employment
      panjang                                                               benefit obligations
      Jumlah liabilitas                                                    Total non-current
                                   49,935,148,935     70,636,398,935
      jangka panjang                                                                 liabilities
  Jumlah liabilitas                83,545,208,073    207,341,141,250              Total liabilities
Ekuitas                                                                                         Equity
  Ekuitas yang                                                             Equity attributable to
  diatribusikan kepada                                                  equity owners of parent
  pemilik entitas induk                                                                       entity
      Saham biasa                 634,722,000,000     35,860,000,000          Common stocks
      Tambahan modal                                                         Additional paid-in
                                   17,911,378,502     47,094,645,862
      disetor                                                                            capital
      Komponen ekuitas                                                   Other components of
                                   ( 208,035,842 )    ( 208,035,842 )
      lainnya                                                                            equity
      Saldo laba                                                          Retained earnings
      (akumulasi kerugian)                                                             (deficit)
          Saldo laba yang                                                  Unappropriated
          belum ditentukan          4,434,841,783      4,100,551,596     retained earnings
          penggunaannya
      Jumlah ekuitas yang                                                      Total equity
      diatribusikan kepada                                            attributable to equity
                                  656,860,184,443     86,847,161,616
      pemilik entitas induk                                                owners of parent
                                                                                       entity
   Kepentingan                                                         Non-controlling interests
                                   ( 311,556,816 )    ( 410,011,846 )
   non-pengendali
   Jumlah ekuitas                 656,548,627,627     86,437,149,770                  Total equity
Jumlah liabilitas dan                                                    Total liabilities and equity
                                  740,093,835,700    293,778,291,020
ekuitas
Page 6
[3321000] Statement of profit or loss and other comprehensive income, OCI
components presented before 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
                                        30,310,852,550           808,504,420
usaha
Beban pokok penjualan dan                                                              Cost of sales and revenue
                                      ( 3,054,504,986 )       ( 557,000,400 )
pendapatan
Jumlah laba bruto                       27,256,347,564           251,504,020                  Total gross profit
Beban umum dan administrasi                                                          General and administrative
                                     ( 25,520,829,700 )    ( 11,541,744,645 )
                                                                                                        expenses
Pendapatan keuangan                      1,384,250,326           801,908,929                      Finance income
Pendapatan lainnya                      ( 687,804,812 )        5,460,882,781                        Other income
Jumlah laba (rugi) sebelum                                                         Total profit (loss) before tax
                                         2,431,963,378      ( 5,027,448,915 )
pajak penghasilan
Pendapatan (beban) pajak              ( 2,284,107,881 )          ( 7,962,000 )            Tax benefit (expenses)
Jumlah laba (rugi) dari operasi                                                          Total profit (loss) from
                                           147,855,497      ( 5,035,410,915 )
yang dilanjutkan                                                                         continuing operations
Jumlah laba (rugi)                         147,855,497      ( 5,035,410,915 )                   Total profit (loss)
Pendapatan komprehensif                                                         Other comprehensive income,
lainnya, sebelum pajak                                                                                 before tax
    Pendapatan komprehensif                                                           Other comprehensive
    lainnya yang tidak akan                                                         income that will not be
    direklasifikasi ke laba rugi,                                                   reclassified to profit or
    sebelum pajak                                                                             loss, before tax
        Pendapatan komprehensif                                                     Other comprehensive
        lainnya atas pengukuran                                                                  income for
        kembali kewajiban                                       ( 61,701,000 ) remeasurement of defined
        manfaat pasti, sebelum                                                   benefit obligation, before
        pajak                                                                                           tax
        Jumlah pendapatan                                                                       Total other
        komprehensif lainnya                                                    comprehensive income
        yang tidak akan                                         ( 61,701,000 )             that will not be
        direklasifikasi ke laba                                                  reclassified to profit or
        rugi, sebelum pajak                                                               loss, before tax
Jumlah pendapatan                                                                  Total other comprehensive
komprehensif lainnya, setelah                                   ( 61,701,000 )                  income, after tax
pajak
Jumlah laba rugi komprehensif              147,855,497      ( 5,097,111,915 )    Total comprehensive income
Laba (rugi) yang dapat                                                             Profit (loss) attributable to
diatribusikan
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
                                           157,329,395      ( 5,035,402,725 )
    diatribusikan ke entitas induk                                                                 parent entity
    Laba (rugi) yang dapat                                                          Profit (loss) attributable to
    diatribusikan ke kepentingan           ( 9,473,898 )             ( 8,190 )       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         157,329,395      ( 5,097,103,725 )     attributable to parent entity
    induk
    Laba rugi komprehensif yang                                                      Comprehensive income
    dapat diatribusikan ke                 ( 9,473,898 )             ( 8,190 ) attributable to non-controlling
    kepentingan non-pengendali                                                                       interests
Laba (rugi) per saham                                                                Earnings (loss) per share
Page 7
Laba per saham dasar                           Basic earnings per share
diatribusikan kepada                                attributable to equity
pemilik entitas induk                         owners of the parent entity
   Laba (rugi) per saham                      Basic earnings (loss) per
   dasar dari operasi yang   0.02   ( 14.04 )   share from continuing
   dilanjutkan                                               operations
Page 8
[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
                                                                      Tambahan modal            Komponen transaksi                                                            Kepentingan
                                                 Saham biasa                                                                 ditentukan          diatribusikan kepada                                     Ekuitas
                                                                          disetor                 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
                                                  35,860,000,000         47,094,645,862            ( 208,035,842 )           4,100,551,596            86,847,161,616           ( 410,011,846 )          86,437,149,770
                                                                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode                    35,860,000,000         47,094,645,862            ( 208,035,842 )           4,100,551,596            86,847,161,616           ( 410,011,846 )            86,437,149,770    Equity position, beginning of the period
  Laba (rugi)                                                                                                                  157,329,395               157,329,395              ( 9,473,898 )              147,855,497                                    Profit (loss)
  Penerbitan saham biasa                         598,862,000,000                                                                                    598,862,000,000                                     598,862,000,000                   Issuance of common stocks
  Biaya emisi efek                                                   ( 21,483,162,830 )                                                           ( 21,483,162,830 )                                  ( 21,483,162,830 )                          Stock issuance costs
  Transaksi ekuitas lainnya                                            ( 7,700,104,530 )                                       176,960,792          ( 7,523,143,738 )             107,928,928           ( 7,415,214,810 )                    Other equity transactions
  Posisi ekuitas, akhir periode                  634,722,000,000         17,911,378,502            ( 208,035,842 )           4,434,841,783          656,860,184,443            ( 311,556,816 )          656,548,627,627           Equity position, end of the period
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[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
                                                                      Tambahan modal            Kepentingan ekuitas                                                             Kepentingan
                                                 Saham biasa                                                                   ditentukan          diatribusikan kepada                                    Ekuitas
                                                                          disetor                    lainnya                                                                   non-pengendali
                                                                                                                            penggunaannya              entitas induk
                                                                                                                         Unappropriated retained   Equity attributable to
                                                 Common stocks     Additional paid-in capital   Other equity interests                                                      Non-controlling interests       Equity
                                                                                                                                earnings                parent entity
Posisi ekuitas                                                                                                                                                                                                                                            Equity position
  Saldo awal periode sebelum penyajian kembali                                                                                                                                                                               Balance before restatement at beginning of
                                                  35,860,000,000         12,586,422,213                263,523,000            ( 965,534,154 )          47,744,411,059                     158,586        47,744,569,645
                                                                                                                                                                                                                                                                  period
  Posisi ekuitas, awal periode                    35,860,000,000         12,586,422,213                263,523,000            ( 965,534,154 )          47,744,411,059                     158,586         47,744,569,645     Equity position, beginning of the period
  Laba (rugi)                                                                                                               ( 5,035,402,725 )        ( 5,035,402,725 )                    ( 8,190 )     ( 5,035,410,915 )                                   Profit (loss)
  Pendapatan komprehensif lainnya                                                                    ( 61,701,000 )                                      ( 61,701,000 )                                     ( 61,701,000 )                Other comprehensive income
  Posisi ekuitas, akhir periode                   35,860,000,000         12,586,422,213                201,822,000          ( 6,000,936,879 )          42,647,307,334                     150,396         42,647,457,730           Equity position, end of the period
Page 10
[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
                                       8,728,306,219        1,808,504,420
       pelanggan
       Penerimaan kas lainnya                                               Other cash receipts from
                                       1,384,250,326          801,908,928
       dari aktivitas operasi                                                     operating activities
   Pembayaran kas dari                                                           Cash payments from
   aktivitas operasi                                                               operating activities
       Pembayaran kepada                                                   Payments to suppliers for
       pemasok atas barang dan      ( 6,131,649,707 )      ( 557,000,400 )      goods and services
       jasa
       Pembayaran gaji dan                                                  Payments for salaries and
                                   ( 16,039,714,982 )    ( 6,651,857,474 )
       tunjangan                                                                            allowances
       Pembayaran kas lainnya                                                 Other cash payments for
                                   ( 14,145,745,494 )    ( 4,699,849,724 )
       untuk beban operasi                                                          operating activities
   Kas diperoleh dari                                                       Cash generated from (used
                                   ( 26,204,553,638 )    ( 9,298,294,250 )
   (digunakan untuk) operasi                                                               in) operations
   Penerimaan pengembalian                                                  Income taxes refunded (paid)
   (pembayaran) pajak                                                             from operating activities
                                    ( 5,385,333,663 )         ( 7,962,000 )
   penghasilan dari aktivitas
   operasi
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas         ( 687,593,709 )                            from operating activities
   operasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                   ( 32,277,481,010 )    ( 9,306,256,250 )
   (digunakan untuk) aktivitas                                                       operating activities
   operasi
Arus kas dari aktivitas                                                          Cash flows from investing
investasi                                                                                            activities
   Penerimaan dari penjualan                                                   Proceeds from disposal of
                                                              350,000,001
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                      ( 502,418,500 )
   aset tetap                                                                     property and equipment
   Pembayaran untuk perolehan                                                 Payments for acquisition of
                                                         ( 4,470,000,000 )
   aset takberwujud                                                                       intangible assets
   Pencairan (penempatan)                                                      Withdrawal (placement) of
                                    ( 3,000,000,001 )      30,129,000,000
   investasi jangka pendek                                                         short-term investments
   Penerimaan pembayaran                                                        Receipts from receivables
                                    ( 1,001,350,000 )
   piutang dari pihak berelasi                                                         from related parties
   Uang muka dan pinjaman                                                      Cash advances and loans
   diberikan kepada pihak lain,   ( 408,574,853,774 )   ( 28,306,170,274 )    made to other parties, other
   selain institusi keuangan                                                    than financing institutions
   Penerimaan (pengeluaran)                                                  Other cash inflows (outflows)
   kas lainnya dari aktivitas              6,000,000                              from investing activities
   investasi
   Jumlah arus kas bersih                                                           Total net cash flows
   yang diperoleh dari                                                           received from (used in)
                                  ( 413,072,622,275 )    ( 2,297,170,273 )
   (digunakan untuk) aktivitas                                                       investing activities
   investasi
Arus kas dari aktivitas                                                          Cash flows from financing
pendanaan                                                                                         activities
Page 11
   Pembayaran liabilitas sewa      ( 1,673,663,689 )                        Payments of finance lease
   pembiayaan                                                                                liabilities
   Pembayaran utang pihak                                                   Payments of due to related
                                 ( 110,800,904,427 )
   berelasi                                                                                     parties
   Penerimaan dari penerbitan                                               Proceeds from issuance of
                                   598,862,000,000
   saham biasa                                                                         common stocks
   Jumlah arus kas bersih                                                        Total net cash flows
   yang diperoleh dari                                                        received from (used in)
                                   486,387,431,884
   (digunakan untuk) aktivitas                                                    financing activities
   pendanaan
Jumlah kenaikan (penurunan)                                              Total net increase (decrease)
                                    41,037,328,599     ( 11,603,426,523 )
bersih kas dan setara kas                                                in cash and cash equivalents
Kas dan setara kas arus kas,                                            Cash and cash equivalents cash
                                      2,975,346,009      13,043,243,773
awal periode                                                               flows, beginning of the period
Efek perubahan nilai kurs pada                                          Effect of exchange rate changes
                                         ( 211,104 )         27,071,763
kas dan setara kas                                                         on cash and cash equivalents
Kas dan setara kas arus kas,                                                Cash and cash equivalents
                                    44,012,463,504        1,466,889,013
akhir periode                                                            cash flows, end of the period
Page 12
[3610000] Explanation for Significant Accounting Policy - Infrastructure Industry
Page 13
[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                 25,470,604,250                                              25,470,604,250            Land, directly owned        Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                   Building and leasehold
                                                                   9,000,000,000                    345,696,600                9,345,696,600
                         dimiliki langsung                                                                                                     improvement, directly owned
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                   9,223,606,924                    156,721,900                9,380,328,824
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                      393,000,000                                                393,000,000
                         langsung
                         Dimiliki langsung                        44,087,211,174                    502,418,500               44,589,629,674                 Directly owned
                         Bangunan, aset hak guna                  12,399,400,326                                              12,399,400,326    Building, right of use assets
                         Aset hak guna                            12,399,400,326                                              12,399,400,326            Right of use assets
                         Aset tetap                                                                                                                    Property, plant, and
                                                                  56,486,611,500                    502,418,500               56,989,030,000
                                                                                                                                                                  equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                   Building and leasehold Carrying amount, accumulated
                                                                      150,000,000                   349,023,220                  499,023,220
                         dimiliki langsung                                                                                                     improvement, directly owned                    depreciation
                         Perabot dan peralatan kantor,                                                                                       Furniture and office equipment,
                                                                   1,180,739,705                 1,893,954,398                 3,074,694,103
                         dimiliki langsung                                                                                                                     directly owned
                         Kendaraan bermotor, dimiliki                                                                                          Motor vehicle, directly owned
                                                                      393,000,000                                                393,000,000
                         langsung
                         Dimiliki langsung                         1,723,739,705                 2,242,977,618                 3,966,717,323                   Directly owned
                         Bangunan, aset hak guna                   2,686,536,737                 2,066,566,721                 4,753,103,458      Building, right of use assets
                         Aset hak guna                             2,686,536,737                 2,066,566,721                 4,753,103,458             Right of use assets
                         Aset tetap                                                                                                                      Property, plant, and
                                                                   4,410,276,442                 4,309,544,339                 8,719,820,781
                                                                                                                                                                    equipment
Nilai perolehan          Aset tetap                                                                                                                      Property, plant, and             Carrying amount
                                                                  52,076,335,058                                              48,269,209,219
                                                                                                                                                                    equipment
Page 14
[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          Pengurangan aset tetap    Aset tetap, akhir periode
                                                          Property, plant, and
                                                                                   Addition in property, plant,    Disposals in property,     Property, plant, and
                                                         equipment, beginning
                                                                                         and equipment             plant, and equipment      equipment, end period
                                                                 period
Nilai perolehan, kotor   Tanah, dimiliki langsung                              0           25,470,604,250                                          25,470,604,250         Land, directly owned   Carrying amount, gross
                         Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold
                         dimiliki langsung                        207,455,487               9,000,000,000               ( 207,455,487 )             9,000,000,000        improvement, directly
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                1,872,100,617               8,038,629,764               ( 687,123,457 )             9,223,606,924
                         kantor, dimiliki langsung                                                                                                                 equipment, directly owned
                         Kendaraan bermotor,                                                                                                                            Motor vehicle, directly
                                                                1,003,727,273                                           ( 610,727,273 )               393,000,000
                         dimiliki langsung                                                                                                                                               owned
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                1,678,322,297                                         ( 1,678,322,297 )                         0
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                     4,761,605,674               42,509,234,014             ( 3,183,628,514 )            44,087,211,174              Directly owned
                         Bangunan, aset hak guna              12,399,400,326                                                                       12,399,400,326 Building, right of use assets
                         Aset hak guna                        12,399,400,326                                                                       12,399,400,326         Right of use assets
                         Aset dalam penyelesaian                                                                                                                                Assets under
                                                                               0                                                                                0
                                                                                                                                                                                 construction
                         Aset tetap                                                                                                                                      Property, plant, and
                                                              17,161,006,000               42,509,234,014             ( 3,183,628,514 )            56,486,611,500
                                                                                                                                                                                    equipment
Akumulasi depresiasi     Bangunan dan fasilitasnya,                                                                                                                    Building and leasehold          Carrying amount,
                         dimiliki langsung                        207,455,487                  150,000,000              ( 207,455,487 )               150,000,000        improvement, directly accumulated depreciation
                                                                                                                                                                                         owned
                         Perabot dan peralatan                                                                                                                             Furniture and office
                                                                  935,128,605                  932,734,558              ( 687,123,458 )             1,180,739,705
                         kantor, dimiliki langsung                                                                                                                 equipment, directly owned
                         Kendaraan bermotor,                                                                                                                            Motor vehicle, directly
                                                                  766,012,543                   15,625,000              ( 388,637,543 )               393,000,000
                         dimiliki langsung                                                                                                                                               owned
                         Peralatan Teknikal, dimiliki                                                                                                                   Technical Equipment,
                                                                1,678,322,297                                         ( 1,678,322,297 )                         0
                         langsung                                                                                                                                               directly owned
                         Dimiliki langsung                      3,586,918,932               1,098,359,558             ( 2,961,538,785 )             1,723,739,705              Directly owned
                         Bangunan, aset hak guna                  206,656,672               2,479,880,065                                           2,686,536,737 Building, right of use assets
                         Aset hak guna                            206,656,672               2,479,880,065                             (0)           2,686,536,737         Right of use assets
                         Aset dalam penyelesaian                                                                                                                                Assets under
Page 15
                                           0                                                    0          construction
                  Aset tetap                                                                         Property, plant, and
                                3,793,575,604   3,578,239,623   ( 2,961,538,785 )    4,410,276,442
                                                                                                              equipment
Nilai perolehan   Aset tetap                                                                         Property, plant, and   Carrying amount
                               13,367,430,396                                       52,076,335,058
                                                                                                              equipment
Page 16
[3611100] Disclosure of Notes to the financial statements - Property, Plant and Equipment - Infrastructure Industry
Page 17
[3630000] Notes to the financial statements - Inventories - Infrastucture
Industry
Page 18
[3632000] Disclosure of Notes to the financial statements - Inventories - Infrastructure Industry
Page 19
[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
Beban pokok pendapatan                                                 Other cost of goods sold
                                3,054,504,986
lainnya
Beban pokok penjualan dan                                           Cost of sales and revenue
                                3,054,504,986         557,000,400
pendapatan
Page 20
[3671000] Disclosure of Notes to the financial statements - Cost of Goods Sold - Infrastructure Industry
Page 21
[3691000a] Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 22
[3691100] Disclosure of Notes to the financial statements - Long-Term Bank Loans - Infrastructure Industry
Page 23
[3692000] Notes to the financial statements - Long-Term Bank Loans Interest Information - Infrastructure Industry
Page 24
[3693000] Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 25
[3693100] Disclosure of Notes to the financial statements - Short-Term Bank Loans - Infrastructure Industry
Page 26
[3696000] Notes to the financial statements - Short-Term Bank Loans Interest Information - Infrastructure Industry

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