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Laporan PT Citra Buana Prasida 30 September 2023.pdf
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PT CITRA BUANA PRASIDA, TBK Laporan Keuangan Financial Statements Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended Pada Tanggal 30 September 2023 September 30, 2023 (Tidak Diaudit) (Unaudited)
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
Laporan Keuangan Financial Statements
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
Pada Tanggal 30 September 2023 dan 2022 (Tidak Diaudit) September 30, 2023 and 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Halaman/
DAFTAR ISI Page TABLE OF CONTENT
I. SURAT PERNYATAAN DIREKSI I. DIRECTOR'S STATEMENT LETTER
II. DAFTAR ISI i II. TABLE OF CONTENT
III. LAPORAN POSISI KEUANGAN 1-2 III. STATEMENTS OF FINANCIAL POSITION
IV. LAPORAN LABA RUGI DAN PENGHASILAN KOMPREHENSIF 3 IV. STATEMENTS OF PROFIT OR LOSS AND OTHER
LAIN COMPREHENSIVE INCOME
V. LAPORAN PERUBAHAN EKUITAS 4 V. STATEMENTS OF CHANGES IN EQUITY
VI. LAPORAN ARUS KAS 5 VI. STATEMENTS OF CASH FLOWS
VII. CATATAN ATAS LAPORAN KEUANGAN 6 - 20 VII. NOTES TO FINANCIAL STATEMENTS
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·I·I� PT CITRA BUANA PRASIDA Tbk.
� , JI. H.O.S. CokroaminotoKomplek Paskal Hyper Square, Blok G Lantai 2 No. 206 - 208
■ ,.. No. 25 - 27 (dh. JI. Pasirkaliki No. 25 - 27) Bandung 40181, Telp: 022 - 86061108
SURAT PERNYATAAN DIREKSI STATEMENTS FROM THE BOARD OF DIRECTORS
TENTANG TANGGUNG JAWAB RELATING TO THE RESPONSIBILITY
ATAS LAPORAN KEUANGAN OF FINANCIAL STATEMENTS
UNTUK PERIODE SEMBILAN BULAN YANG BERAKHIR PADA FOR THE NINE MONTH PERIODS ENDED
30 SEPTEMBER 2023 DAN 2022 (TIDAK DIAUDIT) SEPTEMBER 30, 2023 AND 2022 (UNAUDITED}
PT CITRA BUANA PRASIDA, TBK
Kami yang bertanda tangan di bawah lni/ We are, the undersigned, below:
1. Nama/ Name : R. Asep Eddy
Alamat kantor/ Office address : Komplek Paskal Hyper Square Blok G Lt. 2 No. 206-208
JI. H.O.S Cokroamlnoto No. 25-27
Alamat domisili sesual KTP atau Kartu ldentltas : The Summit Apt Alpen III L 25 Unit CD, Jakarta
lain / Domidle as Stated In IO card
Nomor Telepon/Phone Number : 022 • 86061108
Jabatan/ Position : Dlrektur Utama/ President Director
2. Nama/ Name : Llnna Widjaja
Alamat kantor/ Office address : Komplek Paskal Hyper Square Blok G Lt. 2 No. 206-208
JI. H.O.S Cokroaminoto No. 25-27
Alamat domlsill sesual KTP atau Kartu ldentltas : JI. Kembar Mas Selatan No. 37, Bandung
lain / Domicile as Stated In ID card
Nomor Telepon/ Phone Number : 022 • 86061108
Jabatan/Position : Dlrektur/ Director
Menyatakan bahwa/ state that:
1. Kami bertanggung jawab atas penyusunan dan 1. We are responsible for the preparation and presentation
penyajlan laporan keuangan Entltas; of the financial statements of the Entity.
2. Laporan keuangan telah dlsusun dan dlsajikan sesuai 2. T11e financial statements have been prepared and
presented In accordance with the Indonesian Financial
dengan Standar Akuntansl Keuangan di Indonesia; Accounting Standards;
3. a. Semua lnformasl dalam laporan keuangan telah 3. a. All Information In the finandal statements has
dlmuat secara lengkap dan benar; been disclosed In a complete and truth manner;
b. Laporan keuangan tldak mengandung lnformasi b. T11e financial statements do not contain any
Incorrect Information or mater/al facts, nor do
atau fakta material yang tldak benar, dan tidak
they omit Information or mater/a/ facts;
menghilangkan lnformasl atau fakta material;
4. Kami bertanggung jawab atas slstem pengendallan 4. We are responsible for the Entity and Internal control
Intern dalam Entitas. system.
Demikian pernyataan lnl dlbuat dengan sebenarnya. 7171s statement letter Is made truthfully.
Bandung, 30 Oktober 2023/October 30, 2023
; p
X66 39
B, �P E unna Widjaja
Dlrektur Utama/ President 3Tref-�••:i;-. �•tt.•:oi<. rb9Irektur/ Director
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 As of September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
ASET ASSETS
Aset Lancar Current Assets
Kas dan Setara Kas 1 77.430.831.044 24.489.638.472 Cash and Cash Equivalents
Piutang Usaha Trade Receivables
Pihak Ketiga 2 1.995.350.022 5.611.598.883 Third Parties
Pendapatan Yang Masih
Harus Diterima 3 567.800 10.979.277 Accrued Revenues
Persediaan 4 30.796.540.413 34.089.502.714 Inventories
Biaya Dibayar Dimuka 5 5.042.057.808 4.190.983.179 Prepaid Expenses
Uang Muka 5 31.891.139.861 19.189.411.286 Advances
Pajak Dibayar Dimuka 13a 2.564.740.699 1.508.551.039 Prepaid Taxes
Piutang Lain-lain Other Receivables
Pihak Ketiga 6 544.404.751 13.091.920 Third Parties
Jumlah Aset Lancar 150.265.632.398 89.103.756.770 Total Current Assets
Aset Tidak Lancar Non-Current Assets
Properti Investasi - Setelah Investment Properties - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp23.498.049.416 Rp23.498.049.416
Pada 30 September 2023, As of September 30, 2023
dan Rp18.772.674.438 and Rp18.722.674438
Pada 31 Desember 2022. 7 109.230.818.253 100.311.997.315 As of December 31, 2022.
Aset Tetap - Setelah Fixed Assets - Net Less
Dikurangi Akumulasi Accumulated
Penyusutan Sebesar Depreciation
Rp3.522.202.746 Rp3.522.202.746
Pada 30 September 2023, As of September 30, 2023
dan Rp2.922.021.078 and Rp2.922.021.078
Pada 31 Desember 2022. 8 5.103.216.518 5.495.711.079 As of December 31, 2022.
Aset Hak Guna - Setelah Right of Use Assets - Net
Dikurangi Akumulasi Less Accumulated
Penyusutan Sebesar Depreciation
Rp49.039.141.532 Rp49.039.141.532
Pada 30 September 2023, As of September 30, 2023
dan Rp48.500.284.319 and Rp48.500.284.319
Pada 31 Desember 2022. 9 12.413.004.444 12.951.861.656 As of December 31, 2022.
Aset Tidak Berwujud - Setelah Intangible Assets - Net
Dikurangi Akumulasi Less Accumulated
Amortisasi Sebesar Amortization
Rp3.312.500 Rp3.312.500
Pada 30 September 2023, 10 26.687.500 - As of March 31, 2023
Aset Tidak Lancar Lainnya Other Non Current Assets
Pihak Ketiga 11 528.527.613 2.578.692.062 Third Parties
Jumlah Aset Tidak Lancar 127.302.254.328 121.338.262.112 Total Non Current Assets
JUMLAH ASET 277.567.886.726 210.442.018.881 TOTAL ASSETS
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements which are an integral part of these financial statements taken as a whole
1
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN POSISI KEUANGAN STATEMENTS OF FINANCIAL POSITION
Per 30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 As of September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
LIABILITAS DAN EKUITAS LIABILITIES AND EQUITY
Liabilitas Jangka Pendek Short Term Liabilities
Utang Usaha Trade Payables
Pihak Ketiga 12 1.795.010.284 882.599.586 Third Parties
Utang Pajak 13b 1.156.604.494 2.151.977.503 Tax Payables
Utang Lain-lain 14 7.279.124.822 5.138.097.666 Other Payables
Pendapatan Diterima Dimuka 15 36.615.236.889 12.454.093.333 Unearned Revenue
Beban Yang Masih Harus Dibayar 16 382.366.705 853.164.917 Accrued Expenses
Bagian Lancar Utang Bank 17 4.228.600.098 4.198.990.541 Current Portion of Bank Loans
Bagian Lancar Liabilitas Sewa 18 4.423.897.701 4.008.866.043 Current Portion of Lease Liabilities
Jumlah Liabilitas Jangka Pendek 55.880.840.994 29.687.789.589 Total Short Term Liabilities
Liabilitas Jangka Panjang Long Term Liabilities
Utang Bank 17 18.045.702.458 22.306.647.651 Bank Loans
Liabilitas Sewa 18 4.111.922.755 8.462.040.438 Lease Liabilities
Liabilitas Imbalan Kerja 19 1.365.541.560 1.365.541.560 Employee Benefit Liabilities
Jumlah Liabilitas Jangka Panjang 23.523.166.773 32.134.229.649 Total Long Term Liabilities
Jumlah Liabilitas 79.404.007.767 61.822.019.238 Total Liabilities
Ekuitas Equity
Modal Dasar 4.340.000.000 Authorized Capital 4.340.000.000
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.356.250.000 Shares as of
1.356.250.000 Lembar Saham After the Initial Public Offering
Setelah Penawaran Umum of Shares
Perdana Saham on January 06, 2023
Pada 06 Januari 2023
Lembar Saham Dengan Nilai Shares With Nominal Value
Nominal Rp100 Per Lembar Rp100 Per Share. Issued and
Saham. Modal Ditempatkan Fully Paid. Capital of
dan Disetor Penuh sebanyak 1.085.000.000 Shares
1.085.000.000 Lembar Saham on December 31, 2022.
Pada 31 Desember 2022. 20 135.625.000.000 108.500.000.000
Tambahan Modal Disetor Additional Paid in Capital
- Setelah Dikurangi Less Issuance Costs
Biaya Emisi Sebesar Rp.2.877.523.704
Rp.2.877.523.704 10.684.976.296 -
Saldo Laba 21 Retained Earnings
Ditentukan Penggunaannya 21.700.000.000 21.700.000.000 Appropriated
Tidak Ditentukan Penggunaannya 29.576.710.363 17.842.807.341 Unappropriated
Keuntungan Pengukuran Kembali Gain on Remeasurement
Liabilitas Imbalan Kerja 577.192.300 577.192.300 of Employee Benefit Liabilities
Jumlah Ekuitas 198.163.878.959 148.619.999.641 Total Equity
JUMLAH LIABILITAS DAN EKUITAS 277.567.886.726 210.442.018.879 TOTAL LIABILITIES AND EQUITY
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
2
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN LABA RUGI DAN STATEMENT OF PROFIT OR LOSS AND
PENGHASILAN KOMPREHENSIF LAIN OTHER COMPREHENSIVE INCOME
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 Dan 2022 (Tidak Diaudit) September 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Note s 30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
PENDAPATAN 22 36.816.115.276 31.324.672.923 REVENUE
BEBAN POKOK PENJUALAN 23 (13.776.201.537) (10.205.824.938) COST OF GOODS SOLD
LABA KOTOR 23.039.913.739 21.118.847.985 GROSS PROFIT
BEBAN USAHA OPERATING EXPENSES
Beban Penjualan 24 (940.723.932) (1.372.132.002) Sales Expenses
General and
Beban Umum dan Administrasi 25 (3.746.440.681) (4.378.902.003) Administration Expenses
Beban Operasional 26 (3.190.866.590) (2.749.575.794) Operating Expenses
Pendapatan Operasional Lainnya 27 369.549.973 128.063.580 Other Operating Income
Beban Operasional Lainnya 27 (3.350.945) (7.684.986) Other Operating Expense
Jumlah Beban Usaha (7.511.832.175) (8.380.231.205) Total Operating Expenses
LABA USAHA 15.528.081.564 12.738.616.779 OPERATING INCOME
PENDAPATAN DAN BEBAN KEUANGAN FINANCE INCOME AND EXPENSE
Pendapatan Keuangan 28 2.761.657.219 444.674.060 Finance Income
Beban Keuangan 28 (2.774.061.962) (3.458.850.651) Finance Expense
Jumlah Pendapatan dan Total Finance Income
Beban Keuangan (12.404.743) (3.014.176.591) and Expense
LABA SEBELUM PAJAK 15.515.676.821 9.724.440.188 INCOME BEFORE TAX
BEBAN PAJAK PENGHASILAN INCOME TAX EXPENSES
Pajak Penghasilan 29 (2.425.523.799) (3.020.810.498) Current Tax
Jumlah Beban Pajak
Penghasilan (2.425.523.799) (3.020.810.498) Total Income Tax Expenses
LABA SETELAH PAJAK 13.090.153.022 6.703.629.689 INCOME AFTER TAX
PENGHASILAN KOMPREHENSIF
LAIN OTHER COMPREHENSIVE INCOME
Laba (Rugi) Aktuaria 27 - 751.393.128 Actuarial Income (Loss)
Total Penghasilan Total Other
Komprehensif Lain Comprehensive Income
- 751.393.128
JUMLAH PENGHASILAN
KOMPREHENSIF TOTAL COMPREHENSIVE
TAHUN BERJALAN 13.090.153.022 7.455.022.817 INCOME FOR THE YEAR
LABA BERSIH PER SAHAM 30 9,65 10 NET INCOME PER SHARE
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN PERUBAHAN EKUITAS STATEMENTS OF CHANGES IN EQUITY
Untuk Tahun Yang Berakhir For The Years Ended
30 September 2023 Dan 2022 (Tidak Diaudit) September 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Keuntungan
Pengukuran Kembali
Liabilitas Imbalan
Saldo Laba/ Retained Earnings Kerja/ Gain on
Ditentukan Tidak Ditentukan Remeasurement of
Catatan/ Modal Saham/ Penggunaannya/ Penggunaannya/ Employee Benefit Jumlah Ekuitas/
Notes Capital Stock Appropriated Unappropriated Liabilities Total Equity
Saldo Per 01 Januari 2022 35.000.000.000 - 98.531.289.423 174.683.556 133.705.972.979 Balance as of January 01, 2022
Kapitalisasi Saldo Laba 73.500.000.000 - (73.500.000.000) - - Capitalizing the Retained Earnings
Dividen - - (6.000.000.000) - (6.000.000.000) Dividend
Pencadangan Saldo Laba Appropariation For
Sebagai Cadangan Umum - 21.700.000.000 (21.700.000.000) - - General Reserve
Keuntungan Pengukuran Gain on Remeasurement
Kembali Liabilitas of Employee
Imbalan Kerja 751.393.128 751.393.128 Benefit Liabilities
Laba Tahun Berjalan - - 6.703.629.689 - 6.703.629.689 Income For The Year
Saldo Per 30 September 2022 108.500.000.000 21.700.000.000 4.034.919.112 926.076.684 135.160.995.796 Balance as of June 30, 2022
Saldo Per 01 Januari 2023 108.500.000.000 21.700.000.000 17.842.807.341 577.192.300 148.619.999.641 Balance as of January 01, 2023
Modal Disetor 27.125.000.000 - - - 27.125.000.000 Paid in Capital
Tambahan Modal Disetor 20 13.562.500.000 - - - 13.562.500.000 Additional Paid in Capital
Biaya Emisi 20 (2.877.523.704) - - (2.877.523.704) Issuance Cost
Dividen (1.356.250.000) (1.356.250.000) Dividend
Laba Tahun Berjalan - - 13.090.153.022 - 13.090.153.022 Income For The Year
Saldo Per 30 September 2023 146.309.976.296 21.700.000.000 29.576.710.363 577.192.300 198.163.878.959 Balance as of September 30, 2023
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
LAPORAN ARUS KAS STATEMENTS OF CASH FLOWS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 Dan 2022 (Tidak Diaudit) September 30, 2023 And 2022 (Unaudited)
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Catatan/
Notes 30 September 2023 30 September 2022
September 30, 2023 September 30, 2022
CASH FLOWS FROM
ARUS KAS DARI AKTIVITAS OPERASI OPERATING ACTIVITIES
Penerimaan Kas Dari Pelanggan 72.242.599.129 75.917.741.836 Cash Receipt from Customer
Pembayaran Kas Kepada Pemasok (23.141.543.009) (11.613.056.897) Cash Payment to Supplier
Pembayaran Kas Operasional Lainnya (9.451.839.053) (8.092.840.542) Cash Payment Other Operating
Pembayaran Kas Kepada Karyawan (3.310.235.034) (5.034.521.239) Cash Payment to Employees
Pembayaran Pajak 13 (8.821.975.879) (8.832.482.615) Tax Payment
Arus Kas Yang Diperoleh Dari Net Cash Provided By
Aktivitas Operasi 27.517.006.154 42.344.840.543 Operating Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS INVESTASI INVESTMENT ACTIVITIES
Perolehan Aset Tetap 8 (256.533.674) (180.251.700) Acquisition of Fixed Assets
Perolehan Properti Investasi 7 - - Acquisition of Investment Properties
Uang Muka 5 (12.644.046.564) (10.138.876.800) Advances
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Investasi (12.900.580.238) (10.319.128.500) Investment Activities
ARUS KAS DARI CASH FLOWS FROM
AKTIVITAS PENDANAAN FINANCING ACTIVITIES
Penerimaan Utang Bank 20.686.217.042 Receipts Bank Loan
Pembayaran Utang Bank 17 (2.181.171.188) (29.556.387.990) Payments Bank Loan
Penerimaan Dari Pihak Ketiga -
Pembayaran Ke Pihak Ketiga - - Payments To Third Parties
Penerimaan Dari (Pembayaran Ke) Receipts From (Payments To)
Initial Public Offering 39.937.580.000 Initial Public Offering
Pihak Ketiga Lainnya 2.139.441.246 (3.465.810.144) Other Third Parties
Penerimaan Dari Receipts from
(Pembayaran Ke) Leasing 18 (214.833.402) (689.402.458) (Payments To) Leasing
Pembayaran Dividen (1.356.250.000) (6.000.000.000) Dividend Payment
Arus Kas Yang Digunakan Untuk Net Cash Used In
Aktivitas Pendanaan 38.324.766.656 (19.025.383.550) Financing Activities
KENAIKAN BERSIH KAS DAN NET INCREASE CASH AND CASH
SETARA KAS 52.941.192.572 13.000.328.493 EQUIVALENT
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AWAL TAHUN 1 24.489.638.472 11.860.298.123 THE BEGINNING OF YEAR
SALDO KAS DAN SETARA KAS PADA CASH AND CASH EQUIVALENT AT
AKHIR TAHUN 1 77.430.831.044 24.860.626.616 THE END OF YEAR
Catatan atas laporan keuangan yang merupakan bagian yang tidak terpisahkan dari laporan keuangan secara keseluruhan/
The accompanying notes to financial statements from an integral part of these financial statements taken as a whole
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
1. KAS DAN SETARA KAS 1. CASH AND CASH EQUIVALENTS
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Kas Cash
Kas 135.432.049 4.526.400 Cash
Jumlah Kas 135.432.049 4.526.400 Total Cash
Setara Kas Cash Equivalents
PT Bank Central Asia, Tbk 536.106.992 975.019.547 PT Bank Central Asia, Tbk
PT Bank Danamon Indonesia, Tbk 9.363.402 648.836.182 PT Bank Danamon Indonesia, Tbk
PT Bank OCBC NISP, Tbk 228.846.494 96.149.309 PT Bank OCBC NISP, Tbk
PT Bank Permata, Tbk 9.953.671 48.788.136 PT Bank Permata, Tbk
PT Bank Jtrust Indonesia, Tbk - 30.339.966 PT Bank Jtrust Indonesia, Tbk
PT Bank Sahabat Sampoerna 4.617.816 4.879.268 PT Bank Sahabat Sampoerna
PT Bank Mayapada International, Tbk 26.542.215 - PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 11.639.382 - PT Bank Oke Indonesia, Tbk
Jumlah Setara Kas 827.069.972 1.804.012.408 Total Cash Equivalents
Deposito Berjangka Time Deposits
PT Bank Central Asia, Tbk - -
PT Bank Permata, Tbk - 11.173.266.926 PT Bank Permata, Tbk
PT Bank Sahabat Sampoerna 38.321.942.207 8.412.423.745 PT Bank Sahabat Sampoerna
PT Bank Jtrust Indonesia, Tbk - 3.095.408.993 PT Bank Jtrust Indonesia, Tbk
PT Bank Mayapada International, Tbk 28.888.543.322 - PT Allo Bank Indonesia, Tbk
PT Bank Oke Indonesia, Tbk 9.257.843.494 - PT Bank Oke Indonesia, Tbk
Jumlah Deposito Berjangka 76.468.329.023 22.681.099.664 Total Time Deposits
Jumlah Kas dan Setara Kas 77.430.831.044 24.489.638.472 Total Cash and Cash Equivalents
Suku bunga per tahun deposito The annual interest rate on time
berjangka per 30 September 2023 deposits as of September 30, 2023, is
adalah sebesar 7,25% dan 31 7,25% and 31 December 2022 is
Desember 2022 adalah sebesar 6,25% with a period of 1 month auto-
6,25% dengan jangka waktu 1 bulan renew.
diperpanjang otomatis..
Seluruh saldo bank dan deposito All bank balances and time deposits
berjangka ditempatkan pada pihak
are placed on third parties.
ketiga.
Semua kas dan setara kas dalam All cash and cash equivalent are
mata uang Rupiah. denominated in Rupiah currency.
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PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
2. PIUTANG USAHA 2. TRADE RECEIVABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Pihak Berelasi - - Related Parties
Pihak Ketiga 1.995.350.022 5.611.598.883 Third Parties
Jumlah Piutang Usaha 1.995.350.022 5.611.598.883 Total Trade Receivables
Semua piutang usaha dalam mata All trade receivables are
uang Rupiah. denominated in Rupiah currency.
Analisa umur piutang usaha adalah The aging analysis of these trade
sebagai berikut: receivables is as follows:
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
- Belum Jatuh Tempo 1.523.086.878 5.543.180.490 Not Yet Due -
- Lewat Jatuh Tempo sampai
dengan 3 Bulan 451.848.041 62.452.712 Overdue up to 3 Months -
- Lewat Jatuh Tempo 3 sampai 6 Bulan 7.403.196 5.514.000 Overdue 3 to 6 Months -
- Lewat Jatuh Tempo Lebih dari 6 Bulan 13.011.908 451.681 Overdue More than 6 Months -
Jumlah Piutang Usaha 1.995.350.023 5.611.598.883 Total Trade Receivables
3. PENDAPATAN YANG MASIH 3. ACCRUED REVENUES
HARUS DITERIMA
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Bunga Deposito 567.800 10.979.277 Interest Time Deposits
Jumlah Pendapatan Yang
Masih Harus Diterima 567.800 10.979.277 Total Accrued Revenues
4. PERSEDIAAN 4. INVENTORIES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
Ruko Siap Dijual 2022 Shophouse Available for Sale
Paskal Hyper Square 3.489.188.314 8.635.069.776 Paskal Hyper Square
Jumlah Ruko Siap Dijual 3.489.188.314 8.635.069.776 Total Shophouse Available for Sale
Bangunan Dalam Penyelesaian Building Under Construction
Paskal Hyper Square 27.297.768.083 25.454.432.938 Paskal Hyper Square
7
Page 11
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Jumlah Bangunan Dalam Penyelesaian 27.297.768.083 25.454.432.938 Total Building Under Construction
Persediaan Barang Lainnya 9.584.016 - Other Goods Inventory
Jumlah Persediaan 30.796.540.413 34.089.502.714 Total Inventories
5. BIAYA DIBAYAR DIMUKA 5. PREPAID EXPENSES
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Biaya Profesi Penunjang 894.177.726 1.100.358.639 Supporting Professional Expenses
Biaya Perijinan 292.711.837 License Expenses
Beban Pra Operasional Proyek Cipaku 2.407.482.837 Cipaku Pra Operational Expenses
Biaya Emisi Saham - 2.877.523.704 Share Emission Expenses
Biaya Sewa 260.456.250 182.085.506 Rent Expenses
Biaya Asuransi 23.191.658 31.015.330 Insurance Expenses
Biaya Iklan dan Promosi 637.312.500 - Advertising and Promotion Expenses
Biaya Jasa Profesional Lainnya 526.725.000 - Other Professional Services Expenses
Jumlah Biaya Dibayar Dimuka 5.042.057.808 4.190.983.179 Total Prepaid Expenses
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Uang Muka Pembelian Aset Kantor 57.682.011 - Advances Purchase of Office Assets
Uang Muka Pembelian Tanah 31.833.457.850 19.189.411.286 Advances Purchase of Land
Jumlah Uang Muka 31.891.139.861 19.189.411.286 Total Advances
6. PIUTANG LAIN-LAIN 6. OTHER RECEIVABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Pihak Ketiga Third Parties
Piutang Karyawan 440.559.920 13.091.920 Employee Receivable
Piutang PBB 103.844.831 - Property Tax Receivable
Jumlah Pihak Ketiga 544.404.751 13.091.920 Total Third Parties
Jumlah Piutang Lain-lain 544.404.751 13.091.920 Total Other Receivables
7. PROPERTI INVESTASI 7. INVESTMENT PROPERTIES
30 September 2023
September 30, 2023
8
Page 12
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 30.099.872.598 8.593.024.620 - 38.692.897.218 Land Development
Bangunan 71.801.261.559 5.492.858.195 - 77.294.119.754 Building
Fasilitas Umum 16.443.080.698 - - 16.443.080.698 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan 740.456.898 - 725.906.898 14.550.000 Building
Fasilitas Umum - 284.220.000 284.220.000 General Facilities
Jumlah Nilai
Perolehan 119.084.671.753 14.370.102.815 725.906.898 132.728.867.670 Total At Cost
30 September 2023
September 30, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 3.031.586.329 1.331.921.651 4.363.507.980 Land Development
Bangunan 14.537.779.759 2.743.129.340 17.280.909.099 Building
Fasilitas Umum 1.203.308.350 650.323.988 1.853.632.338 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 18.772.674.438 4.725.374.979 - 23.498.049.417 Depreciations
Nilai Buku Bersih 100.311.997.315 109.230.818.253 Net Book Value
31 Desember 2022
December 31, 2022
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Pematangan Tanah 8.940.007.231 21.159.865.367 - 30.099.872.598 Land
Bangunan 67.077.394.515 4.723.867.044 - 71.801.261.559 Building
Fasilitas Umum 10.547.381.736 5.895.698.962 - 16.443.080.698 General Facilities
Bangunan Dalam Building Under
Penyelesaian Construction
Bangunan - 740.456.898 - 740.456.898 Building
Fasilitas Umum 1.962.859.726 3.932.839.236 5.895.698.962 - General Facilities
9
Page 13
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Jumlah Nilai
Perolehan 88.527.643.208 36.452.727.507 5.895.698.962 119.084.671.753 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Pematangan Tanah 1.484.425.806 1.547.160.523 - 3.031.586.329 Land
Bangunan 10.967.730.143 3.570.049.616 - 14.537.779.759 Building
Fasilitas Umum 636.453.627 566.854.723 - 1.203.308.350 General Facilities
Jumlah Akumulasi Total Accumulated
Penyusutan 13.088.609.576 5.684.064.862 - 18.772.674.438 Depreciations
Nilai Buku Bersih 87.223.387.739 100.311.997.315 Net Book Value
8. ASET TETAP 8. FIXED ASSETS
30 September 2023
September 30, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 3.470.404.390 20.144.742 3.490.549.132 Building
Kendaraan 4.384.673.000 11.000.000 4.395.673.000 Vehicle
Inventaris Kantor 562.654.767 176.542.367 739.197.134 Office Furniture
Perolehan 8.417.732.157 207.687.109 - 8.625.419.266 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 540.000.093 136.143.827 - 676.143.920 Building
Kendaraan 2.211.976.249 345.927.679 - 2.557.903.928 Vehicle
Inventaris Kantor 170.044.736 118.110.164 - 288.154.900 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 2.922.021.078 600.181.670 - 3.522.202.748 Depreciations
Nilai Buku Bersih 5.495.711.079 5.103.216.518 Net Book Value
31 Desember 2022
December 31, 2022
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Bangunan 2.119.057.518 1.351.346.872 - 3.470.404.390 Building
Kendaraan 3.133.873.000 1.250.800.000 - 4.384.673.000 Vehicle
10
Page 14
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Inventaris Kantor 312.163.099 250.491.668 - 562.654.767 Office Furniture
Aset Tetap Dalam Fixed Asset Under
Pembangunan Construction
Bangunan 361.922.703 989.424.169 1.351.346.872 - Building
Jumlah Nilai
Perolehan 5.927.016.320 3.842.062.709 1.351.346.872 8.417.732.157 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Bangunan 423.811.504 116.188.589 - 540.000.093 Building
Kendaraan 1.763.921.291 448.054.958 - 2.211.976.249 Vehicle
Inventaris Kantor 71.156.319 98.888.417 - 170.044.736 Office Furniture
Jumlah Akumulasi Total Accumulated
Penyusutan 2.258.889.114 663.131.964 - 2.922.021.078 Depreciations
Nilai Buku Bersih 3.668.127.206 5.495.711.079 Net Book Value
31 Desember 2022
December 31, 2022
Persentase
Penyelesaian/
Jumlah/ Completion Estimasi Waktu Penyelesaian/
Total Percentage Estimated Completion Time
Kantor Blok G 361.922.703 36,76% 30 September 2022/September 30, 2022 Block G Office
Jumlah 361.922.703 Total
9. ASET HAK GUNA 9. RIGHT OF USE ASSETS
30 September 2023
September 30, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.975 - - 61.452.145.975 Land
Jumlah Nilai
Perolehan 61.452.145.975 - - 61.452.145.975 Total At Cost
30 September 2023
September 30, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
11
Page 15
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Balance Additions Disposal Ending Balance
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 48.500.284.319 538.857.212 - 49.039.141.531 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 48.500.284.319 538.857.212 - 49.039.141.531 Depreciations
Nilai Buku Bersih 12.951.861.656 12.413.004.444 Net Book Value
31 Desember 2022
December 31, 2022
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Tanah 61.452.145.975 - - 61.452.145.975 Land
Jumlah Nilai
Perolehan 61.452.145.975 - - 61.452.145.975 Total At Cost
Akumulasi Accumulated
Penyusutan Depreciations
Tanah 47.781.808.037 718.476.282 - 48.500.284.319 Land
Jumlah Akumulasi Total Accumulated
Penyusutan 47.781.808.037 718.476.282 - 48.500.284.319 Depreciations
Nilai Buku Bersih 13.670.337.938 12.951.861.656 Net Book Value
10. ASET TIDAK BERWUJUD 10. INTANGIBLE ASSETS
30 September 2023
September 30, 2023
Saldo Awal/
Beginning Penambahan/ Pengurangan/ Saldo Akhir/
Balance Additions Disposal Ending Balance
Nilai Perolehan At Cost
Perangkat Lunak - 30.000.000 - 30.000.000 Land
Jumlah Nilai
Perolehan - 30.000.000 - 30.000.000 Total At Cost
Akumulasi Accumulated
Amortisasi Amortizations
Perangkat Lunak - 3.312.500 - 3.312.500 Land
Jumlah Akumulasi Total Accumulated
12
Page 16
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
Amortisasi - 3.312.500 - 3.312.500 Amortizations
Nilai Buku Bersih - 26.687.500 Net Book Value
11. ASET TIDAK LANCAR LAINNYA 11. OTHER NON CURRENT ASSETS
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Pihak Ketiga Third Parties
Deposito PT Bank Central Asia, Tbk 528.527.613 2.578.692.062 PT Bank Central Asia, Tbk, Tbk Deposit
Jumlah Pihak Ketiga 528.527.613 2.578.692.062 Total Third Parties
Jumlah Aset Tidak Lancar Lainnya 528.527.613 2.578.692.062 Total Other Non Current Assets
12. UTANG USAHA 12. TRADE PAYABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
Pihak Ketiga 1.795.010.284 882.599.586 Third Parties
Jumlah Utang Usaha 1.795.010.284 882.599.586 Total Trade Payables
Semua utang usaha dalam mata All trade payables are denominated
uang Rupiah. in Rupiah currency.
13. PERPAJAKAN 13. TAXATION
a. Pajak Dibayar Dimuka a. Prepaid Taxes
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
PPh Pasal 4 (2) - Sewa 1.457.232.062 1.462.717.706 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 1.078.925.000 45.833.333 Income Tax Article 4 (2) - Revenue
PPh Pasal 23 14.170.513 -
PPN Masukan 14.413.124 -
Jumlah Pajak Dibayar Dimuka 2.564.740.699 1.508.551.039 Total Prepaid Taxes
b. Utang Pajak b. Tax Payables
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
PPh Pasal 21 48.716.132 70.901.769 Income Tax Article 21
PPh Pasal 23 6.788.448 11.474.583 Income Tax Article 23
PPh Pasal 4 (2) - Sewa 155.115.489 605.950.294 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 560.238.542 135.677.500 Income Tax Article 4 (2) - Revenue
PPh Pasal 4 (2) - Konstruksi 11.090.223 6.230.155 Income Tax Article 4 (2) - Contructions
13
Page 17
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
PPh Pasal 29 112.646.070 Income Tax Article 29
Pajak Pertambahan Nilai 374.655.660 1.209.097.132 Value Added Tax
Jumlah Utang Pajak 1.156.604.494 2.151.977.503 Total Tax Payables
14. UTANG LAIN-LAIN 14. OTHER PAYABLES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Uang Jaminan Pelanggan 5.433.272.500 3.037.755.000 Customer Deposit
Utang Asuransi Ruko 64.814.800 36.540.714 Shophouse Insurance Payables
Utang Lancar Lainnya 828.959.655 1.887.524.426 Other Current Payables
Utang Uang Titipan Pelanggan 928.033.462 168.405.432 Customer Deposit Payables
Utang BPJS 24.044.405 7.872.094 BPJS Payables
Jumlah Utang Lain-lain 7.279.124.822 5.138.097.666 Total Other Payables
15. PENDAPATAN DITERIMA DIMUKA 15. UNEARNED REVENUE
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Uang Muka Sewa 13.093.236.890 9.670.760.000 Rent Advance
Uang Muka Pengalihan
Pemanfaatan Ruko 23.521.999.999 2.783.333.333 Transfer Of Shophouse Usage Advance
Jumlah Pendapatan Diterima Dimuka 36.615.236.889 12.454.093.333 Total Unearned Revenue
16. BEBAN YANG MASIH HARUS 16. ACCRUED EXPENSES
DIBAYAR
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Beban Bunga 365.816.705 853.164.917 Interest Expense
Koordinasi Rutin 16.550.000
Jumlah Beban Yang Masih
Harus Dibayar 382.366.705 853.164.917 Total Accrued Expenses
17. UTANG BANK 17. BANK LOANS
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Utang Bank Bank Loan
PT Bank Central Asia, Tbk 22.274.302.556 26.505.638.192 PT Bank Central Asia, Tbk
Jumlah Utang Bank 22.274.302.556 26.505.638.192 Total Bank Loan
Dikurangi: Less:
Bagian Lancar Utang Bank Current Portion of Bank Loan
14
Page 18
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
PT Bank Central Asia, Tbk 4.228.600.098 4.198.990.541 PT Bank Central Asia, Tbk
Jumlah Bagian Lancar Utang Bank 4.228.600.098 4.198.990.541 Total Current Portion of Bank Loan
Jumlah Bagian Tidak
Lancar Utang Bank 18.045.702.458 22.306.647.651 Total Non Current Portion of Bank Loan
18. LIABILITAS SEWA 18. LEASE LIABILITIES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Liabilitas Sewa Lease Liabilites
PT BCA Finance 406.560.332 621.393.734 PT BCA Finance
PT Kereta Api Indonesia (Persero) 8.129.260.124 11.849.512.747 PT Kereta Api Indonesia (Persero)
Jumlah Liabilitas Sewa 8.535.820.456 12.470.906.481 Total Lease Liabilities
Dikurangi: Less:
Bagian Lancar Liabilitas Sewa Current Portion of Lease Liabilities
PT BCA Finance 301.857.794 288.613.420 PT BCA Finance
PT Kereta Api Indonesia (Persero) 4.122.039.907 3.720.252.623 PT Kereta Api Indonesia (Persero)
Jumlah Bagian Lancar Liabilitas Sewa 4.423.897.701 4.008.866.043 Total Current Portion of Lease Liabilities
Jumlah Bagian Tidak Total Non Current Portion
Lancar Liabilitas Sewa 4.111.922.755 8.462.040.438 of Lease Liabilities
19. LIABILITAS IMBALAN KERJA 19. EMPLOYEE BENEFITS
LIABILITIES
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Saldo Awal 1.365.541.560 1.363.684.457 Beginning Balance
Penyisihan Liabilitas Imbalan Pasca Provision of Employees Benefits
Kerja Tahun Berjalan - 404.365.848 Liabilities For The Years
Pengukuran Kembali Kerugian Remeasurement on Actuarial
(Keuntungan) Aktuaria Melalui Loss (Gain) Through Other
Pendapatan Komprehensif Lainnya - (402.508.745) Comprehensive Income
Saldo Akhir 1.365.541.560 1.365.541.560 Ending Balance
30 September 2023 31 Desember 2022
September 30, 2023 December 31,
2022
Beban Jasa Kini 306.776.497 306.776.497 Current Service Expense
Beban Bunga 97.589.351 97.589.351 Interest Expense
Jumlah Penyisihan Liabilitas Imbalan Total Provision of Employees
Pasca Kerja Tahun Berjalan 404.365.848 404.365.848 Benefits Liabilities For The Years
15
Page 19
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
20. MODAL SAHAM 20. CAPITAL STOCK
Rincian pemegang saham Entitas The details of the Entity's
dan persentase kepemilikannya shareholders and its percentage of
untuk periode yang berakhir pada ownership for the period ended
tanggal 31 Maret 2023 adalah March 31, 2023 is as follows:
sebagai berikut:
Persentase Pemilikan Jumlah Modal
Jumlah Saham/ /Percentage Disetor / Total
Number of Shares of Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 73,15% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 6,85% 9.296.900.000 Ms. Gaery Djohari
Masyarakat 271.250.000 20,00% 27.125.000.000 Public
Jumlah Modal Saham 1.356.250.000 100,00% 135.625.000.000 Total Capital Stock
TAMBAHAN MODAL DISETOR
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Penawaran Umum Initial Public Offering
Perdana Saham of Shares
pada 06 Januari 2023 13.562.500.000 - on January 06, 2023
Biaya Emisi (2.877.523.704) - Emission Fee
Jumlah Tambahan Modal Disetor 10.684.976.296
Susunan Pemegang Saham Entitas The composition of the Entity's
untuk tahun yang berakhir pada Shareholders for the years ended
tanggal 31 Desember 2022 adalah December 31, 2022 is as follows:
sebagai berikut:
Persentase Pemilikan Jumlah Modal
Jumlah Saham/ /Percentage of Disetor / Total
Number of Shares Ownership Paid - Up Capital
Nama Pemegang Saham Name of Stockholders
PT Sandhi Parama Nusa 992.031.000 91,43% 99.203.100.000 PT Sandhi Parama Nusa
Nn. Gaery Djohari 92.969.000 8,57% 9.296.900.000 Ms. Gaery Djohari
Jumlah Modal Saham 1.085.000.000 100,00% 108.500.000.000 Total Capital Stock
16
Page 20
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
21. SALDO LABA 21. RETAINED EARNINGS
30 September 2023 31 Desember 2022
September 30, 2023 December 31, 2022
Ditentukan Penggunaannya Appropriated
Saldo Laba Ditahan 21.700.000.000 21.700.000.000 Retained Earnings Prior Years
Jumlah Ditentukan
Penggunaannya 21.700.000.000 21.700.000.000 Total Appropriated
Tidak Ditentukan Penggunaannya Unappropriated
Saldo Laba Ditahan 17.842.807.341 98.531.289.423 Retained Earnings Prior Years
Kapitalisasi Saldo Laba (73.500.000.000) Capitalizing the Retained Earnings
Dividen (1.356.250.000) (6.000.000.000) Dividend
Pencadangan Saldo Laba Appropriation For
Sebagai Cadangan Umum (21.700.000.000) General Reserve
Laba Tahun Berjalan 13.090.153.022 20.511.517.919 Net Income Current Years
Jumlah Tidak Ditentukan
Penggunaannya 29.576.710.363 17.842.807.342 Total Unappropriated
Jumlah Saldo Laba 51.276.710.363 39.542.807.342 Total Retained Earnings
17
Page 21
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
22. PENDAPATAN 22. REVENUE
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Pihak Ketiga Third Parties
Pendapatan Sewa dan Service Charge 27.951.115.276 27.324.672.923 Rent and Service Charge Revenue
Pendapatan Pengalihan
Pemanfaatan Ruko 8.865.000.000 4.000.000.000 Transfer Of Shophouse Usage Revenue
Jumlah Pendapatan 36.816.115.276 31.324.672.923 Total Revenue
23. BEBAN POKOK PENJUALAN 23. COST OF GOODS SOLD
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Beban Pokok Pengalihan Pemanfaatan Cost of Goods Sold for Transfer Of
Ruko dan Lahan 2.389.900.962 1.951.025.214 Shophouse and Land Usage
Beban Pokok Sewa 11.386.300.575 8.254.799.724 Cost of Goods Sold for Rent
Jumlah Beban Pokok Penjualan 13.776.201.537 10.205.824.938 Total Cost of Goods Sold
24. BEBAN PENJUALAN 24. SALES EXPENSES
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Beban Gaji Pemasaran 75.129.978 -
Beban Komisi 754.339.567 1.073.325.752 Commission Expense
Beban Promosi 99.779.387 298.806.250 Promotion Expense
Beban Penjualan Lainnya 11.475.000 -
Jumlah Beban Penjualan 940.723.932 1.372.132.002 Total Sales Expenses
25. BEBAN UMUM DAN ADMINITRASI 25. GENERAL AND
ADMINISTRATION EXPENSES
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Beban Gaji 3.585.992.086 3.685.018.336 Salaries Expense
Beban Imbalan Kerja - 580.625.159 Employee Benefit Expense
Beban BPJS 160.448.595 113.258.508 BPJS Expense
Jumlah Beban Umum Total General and
dan Administrasi 3.746.440.681 4.378.902.003 Administration Expenses
18
Page 22
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
26. BEBAN OPERASIONAL 26. OPERATING EXPENSES
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Beban Perjalanan Dinas 102.601.630 - Official Travel Expenses
Beban Transportasi 44.184.047 28.364.200 Transportation Expenses
Beban Asuransi 6.254.000 30.453.850 Insurance Expense
Beban Sewa Mesin Fotocopy 4.705.430 5.390.535 Photocopier Rental Expenses
Beban ATK/Stationary/Cetakan 28.035.091 26.062.279 Office Stationery Expense
Beban Pos & Materai 8.510.000 7.559.900 Postage and Stamp Duty
Beban Representasi 7.895.528 - Representation Expenses
Beban RUPS 49.340.974 - GMS expenses
Beban Sumbangan 63.720.250 117.972.100 Contribution Expenses
Beban Perlengkapan Kantor 864.849 - Office Supplies Expenses
Beban Rapat Internal/External 19.090.657 - Internal/External Meeting Expenses
Beban CSR 22.768.000 136.141.750 CSR Expenses
Beban Operasional Kantor Lainnya 80.185.611 71.809.331 Other Office Operational Expenses
Beban Jasa Profesional 1.178.571.895 602.356.038 Professional Services Expenses
Beban Pemeliharaan dan Perbaikan 73.732.991 53.856.900 Maintenance and Repair Expenses
Beban Iuran dan Utilitas 105.126.728 38.253.437 Contributions and Utility Expenses
Beban Perijinan 106.609.788 469.626.418 Licensing Expenses
Beban Penyusutan Aset Tetap 600.181.668 482.278.159 Fixed Asset Depreciation Expense
Beban Amortisasi 542.169.712 538.857.212 Amortization Expense
Beban Umum lainnya 106.617.741 116.388.427 Other General Expenses
Beban Seminar Umum dan Administrasi 39.700.000 -
Beban Cadangan Kerugian Penurunan - 24.205.258 Allowance for Impairment Losses
Nilai Piutang Usaha on Receivables Expense
Jumlah Beban Operasional 3.190.866.590 2.749.575.794 Total Operating Expenses
27. PENDAPATAN DAN BEBAN 27. OTHER OPERATING INCOME
OPERASIONAL LAINNYA AND EXPENSE
30 September 2023 30 September 2022
September 30, June 30, 2022
Pendapatan Operasional Lainnya Other Operating Income
Pendapatan Lain-lain 369.549.973 128.063.580 Other Income
Laba Aktuarial Imbalan Kerja - 751.393.128 Employee Benefit Actuarial Income
Jumlah Pendapatan Operasional
Lainnya 369.549.973 879.456.708 Total Other Operating Income
Beban Operasional Lainnya Other Operating Expense
Beban Lain-lain 3.350.945 7.684.986 Other Expense
Jumlah Beban Operasional
Lainnya 3.350.945 7.684.986 Total Other Operating Expense
Jumlah Pendapatan dan Beban Total Other Operating Income
Operasional Lainnya 366.199.028 871.771.722 and Expense
19
Page 23
PT CITRA BUANA PRASIDA, TBK PT CITRA BUANA PRASIDA, TBK
CATATAN ATAS LAPORAN KEUANGAN NOTES TO FINANCIAL STATEMENTS
Untuk Periode Sembilan Bulan Yang Berakhir For The Nine Month Periods Ended
30 September 2023 (Tidak Diaudit) Dan 31 Desember 2022 September 30, 2023 (Unaudited) And December 31, 2022
(Disajikan dalam Rupiah, kecuali dinyatakan lain) (Expressed in Rupiah, unless otherwise stated)
28. PENDAPATAN DAN BEBAN KEUANGAN 28. FINANCE INCOME AND EXPENSE
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Pendapatan Keuangan Finance Income
Pendapatan Jasa Giro 6.735.925 20.342.865 Provision Income
Pendapatan Bunga Deposito 2.754.484.994 424.331.195 Deposit Interest Income
Pendapatan Keuangan Lainnya 436.300 - Other Finance Income
Jumlah Pendapatan Keuangan 2.761.657.219 444.674.060 Total Finance Income
Beban Keuangan Finance Expense
Beban Bunga Pinjaman Bank 2.205.456.959 3.294.091.217 Interest Bank Expense
Beban Administrasi Bank 16.734.428 77.268.918 Administration Bank Expense
Beban Pajak Jasa Giro 1.254.825 3.947.934 Provision Tax Expense
Beban Pajak Bunga Deposito 550.615.750 83.542.582 Interest Tax Expense
Jumlah Beban Keuangan 2.774.061.962 3.458.850.651 Total Finance Expense
Jumlah Pendapatan dan
Beban Keuangan (12.404.743) (3.014.176.591) Total Finance Income and Expense
29. BEBAN PAJAK PENGHASILAN 29. INCOME TAX EXPENSE
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
PPh Pasal 4 (2) - Sewa 2.203.898.799 2.606.199.643 Income Tax Article 4 (2) - Rent
PPh Pasal 4 (2) - Penjualan 221.625.000 100.000.000 Income Tax Article 4 (2) - Revenue
Beban Pajak Kini - 314.610.855 Current Tax Expense
Jumlah Beban Pajak Penghasilan 2.425.523.799 3.020.810.498 Total Income Tax Expense
30. LABA BERSIH PER SAHAM 30. NET INCOME PER SHARE
30 September 2023 30 September 2022
September 30, June 30, 2022
2023
Laba Bersih Tahun Berjalan 13.090.153.022 7.455.022.818 Net Income For The Years
Jumlah Saham Yang Beredar 1.356.250.000 717.500.000 Number of Shares Outstanding
Laba Bersih Per Saham 9,65 10 Net Income Per Share
20
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